Armstrong Flooring (AFIIQ) 10-Q 10 Nov 16 2016 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Sep. 30, 2016	Nov. 04, 2016
Document and Entity Information [Abstract]
Entity Registrant Name	Armstrong Flooring, Inc.
Entity Central Index Key	1,655,075
Current Fiscal Year End Date	--12-31
Entity Filer Category	Non-accelerated Filer
Document Type	10-Q
Document Period End Date	Sep. 30, 2016
Document Fiscal Year Focus	2,016
Document Fiscal Period Focus	Q3
Amendment Flag	false
Entity Common Stock, Shares Outstanding		27,827,044

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations and Comprehensive Income (Loss) (Unaudited) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Income Statement [Abstract]
Net sales	$ 313.4	$ 322.6	$ 921.5	$ 908.6
Cost of goods sold	245.5	256.9	743.2	735
Gross profit	67.9	65.7	178.3	173.6
Selling, general and administrative expenses	53.8	54.1	157	150.8
Operating income	14.1	11.6	21.3	22.8
Interest expense	0.6	0	1.3	0
Other expense, net	0.3	2.2	2.1	2.1
Income from continuing operations before income taxes	13.2	9.4	17.9	20.7
Income tax expense	4.9	1.6	8.2	8
Income from continuing operations	8.3	7.8	9.7	12.7
Gain on disposal of discontinued operations, net of tax	0	1.1	1.7	43.4
Net income	8.3	8.9	11.4	56.1
Other comprehensive income (loss), net of tax:
Foreign currency translation adjustments	0.1	(8.7)	(6.6)	(12.2)
Derivatives (loss) gain	(0.3)	1.7	(2.2)	1.4
Postretirement adjustments	1.1	0	2	0
Total other comprehensive income (loss)	0.9	(7)	(6.8)	(10.8)
Total comprehensive income	$ 9.2	$ 1.9	$ 4.6	$ 45.3
Basic earnings per share of common stock:
Basic earnings per share of common stock from continuing operations (in dollars per share)	$ 0.30	$ 0.28	$ 0.35	$ 0.46
Basic earnings per share of common stock from discontinued operations (in dollars per share)	0	0.04	0.06	1.56
Basic earnings per share of common stock (in dollars per share)	0.30	0.32	0.41	2.02
Diluted earnings per share of common stock:
Diluted earnings per share of common stock from continuing operations (in dollars per share)	0.29	0.28	0.35	0.46
Diluted earnings per share of common stock from discontinued operations (in dollars per share)	0	0.04	0.06	1.56
Diluted earnings per share of common stock (in dollars per share)	$ 0.29	$ 0.32	$ 0.41	$ 2.02

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($) $ in Millions	Sep. 30, 2016	Dec. 31, 2015
Current assets:
Cash	$ 32.2	$ 0
Accounts and notes receivable, net	90.4	72.2
Inventories, net	250	242.8
Deferred income taxes		3
Prepaid expenses and other current assets	27.7	31.7
Total current assets	400.3	349.7
Property, plant, and equipment, less accumulated depreciation and amortization of $331.7 and $311.1, respectively	440.2	434.5
Intangible assets, net	42.9	42.6
Deferred income taxes	5.2
Deferred income taxes		23.5
Other non-current assets	2.5	13.1
Total assets	891.1	863.4
Current liabilities:
Accounts payable and accrued expenses	162.9	161
Income tax payable	3.2	0
Deferred income taxes		0.3
Total current liabilities	166.1	161.3
Long-term debt	10	10
Postretirement benefit liabilities	74.9	3.3
Pension benefit liabilities	2.1	0
Other long-term liabilities	9.2	12.4
Noncurrent income taxes payable	1.7	56.4
Deferred income taxes	2.6
Deferred income taxes		2.1
Total liabilities	266.6	245.5
Stockholders' equity:
Common stock with par value $.0001 per share: 100,000,000 shares authorized; 27,813,639 issued and outstanding	0	0
Preferred stock with par value $.0001 per share: 15,000,000 shares authorized; none issued	0	0
Additional paid-in capital	669.5	0
Net Armstrong World Industries (AWI) investment, prior to Separation	0	615.9
Retained earnings	14	0
Accumulated other comprehensive (loss) income	(59)	2
Total stockholders' equity	624.5	617.9
Total liabilities and stockholders' equity	$ 891.1	$ 863.4

Condensed Consolidated Balance4

Condensed Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Millions	Sep. 30, 2016	Dec. 31, 2015
Statement of Financial Position [Abstract]
Accumulated depreciation and amortization	$ 331.7	$ 311.1
Common stock, par value (in dollars per share)	$ 0.0001
Common stock, authorized (in shares)	100,000,000
Common stock, issued (in shares)	27,813,639
Common stock, outstanding (in shares)	27,813,639
Preferred stock, par value (in dollars per share)	$ 0.0001
Preferred stock, authorized (in shares)	15,000,000
Preferred stock, issued (in shares)	0

Condensed Consolidated Stateme5

Condensed Consolidated Statements of Stockholders' Equity (Unaudited) - USD ($) $ in Millions	Total	Common Stock	Net AWI Investment	Additional Paid In Capital	Accumulated Other Comprehensive (Loss) Income	Retained Earnings
Beginning balance at Dec. 31, 2014	$ 575.4		$ 561.7	$ 0	$ 13.7	$ 0
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net (loss) income	56.1		56.1
Net transfers from (to) AWI	(5.3)		(5.3)
Other comprehensive loss	(10.8)				(10.8)
Ending balance at Sep. 30, 2015	615.4		612.5	0	2.9	0
Beginning balance at Dec. 31, 2015	617.9	$ 0	615.9	0	2	0
Beginning balance (in shares) at Dec. 31, 2015		0
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net (loss) income	11.4		(2.6)			14
Net transfers from (to) AWI	48.1		102.3		(54.2)
Cash distribution paid to AWI	(50)		(50)
Reclassification of net parent investment to additional paid-in capital	0		(665.6)	665.6
Issuance of common stock at separation	0
Issuance of common stock at separation (in shares)		27,738,779
Stock-based employee compensation, net	3.9			3.9
Stock-based employee compensation, net (in shares)		74,860
Other comprehensive loss	(6.8)				(6.8)
Ending balance at Sep. 30, 2016	$ 624.5	$ 0	$ 0	$ 669.5	$ (59)	$ 14
Ending balance (in shares) at Sep. 30, 2016		27,813,639

Condensed Consolidated Stateme6

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015
Cash flows from operating activities:
Net income	$ 11.4	$ 56.1
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	34.2	28.3
Deferred income taxes	(4.8)	(45)
Stock-based compensation	3.8	0
U.S. pension expense	4.3	0
Other non-cash adjustments, net	1.8	0
Changes in operating assets and liabilities:
Receivables	(11.1)	(9.5)
Inventories	(7.1)	(12.1)
Accounts payable and accrued expenses	17.1	21.7
Income taxes payable	3.7	6.7
Other assets and liabilities	1.9	(3.3)
Net cash provided by operating activities	55.2	42.9
Cash flows from investing activities:
Purchases of property, plant and equipment	(28.1)	(33.7)
Other investing activities	0.6	0.3
Net cash used for investing activities	(27.5)	(33.4)
Cash flows from financing activities:
Proceeds from revolving credit facility	100	0
Payments on revolving credit facility	(90)	0
Financing costs	(1.4)	0
Payments of long-term debt	(10)	0
Distribution paid to AWI	(50)	0
Proceeds from exercised stock options	0.2	0
Net transfers from (to) AWI	55.6	(9.5)
Net cash provided (used) by financing activities	4.4	(9.5)
Effect of exchange rate changes on cash and cash equivalents	0.1	0
Net increase in cash and cash equivalents	32.2	0
Cash and cash equivalents at beginning of year	0	0
Cash and cash equivalents at end of period	32.2	0
Supplemental Cash Flow Disclosure:
Amounts in accounts payable for capital expenditures	3.7	14.2
Interest paid	1.2	0
Income taxes paid, net	$ 7.5	$ 0

Business and Basis of Presentat

Business and Basis of Presentation	9 Months Ended
	Sep. 30, 2016
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Business and Basis of Presentation	BUSINESS AND BASIS OF PRESENTATION Background We are a leading global producer of flooring products for use primarily in the construction and renovation of residential, commercial and institutional buildings. We design, manufacture, source and sell resilient and wood flooring products in North America and the Pacific Rim. On April 1, 2016, Armstrong Flooring, Inc. ("AFI") became an independent company as a result of the separation by Armstrong World Industries ("AWI"), a Pennsylvania corporation, of its Resilient Flooring and Wood Flooring segments from its Building Products ("Ceiling") segment (the "Separation"). The Separation was effected by allocating the assets and liabilities related primarily to the Resilient Flooring and Wood Flooring segments to AFI and then distributing the common stock of AFI to AWI’s shareholders (the "Distribution"). The Separation and Distribution (together, the "Spin-off") resulted in AFI and AWI becoming two independent, publicly traded companies, with AFI owning and operating the Resilient Flooring and Wood Flooring segments and AWI continuing to own and operate a ceilings business. When we refer to "AFI," "the Company," "we," "our," and "us" in this report, we are referring to Armstrong Flooring, Inc., a Delaware corporation, and its consolidated subsidiaries unless the context requires otherwise. Basis of Presentation Prior to April 1, 2016, AFI operated as a part of AWI. The financial information for these periods was prepared on a combined basis from AWI’s historical accounting records and is presented herein on a stand-alone basis as if the operations had been conducted independently of AWI. Beginning April 1, 2016, the financial information was prepared on a consolidated basis. The Condensed Consolidated Financial Statements of AFI presented are not indicative of our future performance, and do not necessarily reflect what our historical results of operations, financial position and cash flows would have been if we had operated as a separate, stand-alone entity during all reported periods. For periods prior to April 1, 2016, AFI was comprised of certain stand-alone legal entities for which discrete financial information was available, as well as portions of legal entities for which discrete financial information was not available ("Shared Entities"). For the Shared Entities for which discrete financial information was not available, such as shared utilities, taxes, and other shared costs, allocation methodologies were applied to allocate amounts to AFI. The Condensed Consolidated Statements of Operations and Comprehensive Income for these periods include all revenues and costs attributable to AFI, including costs for facilities, functions and services used by AFI. The results of operations for those periods also include allocations of costs for administrative functions and services performed on behalf of AFI by centralized staff groups within AWI, AWI’s general corporate expenses and certain pension and other retirement benefit costs for those periods. All of the allocations and estimates in the Condensed Consolidated Financial Statements are based on assumptions that AFI management believes are reasonable. These statements should be read in conjunction with the Combined Financial Statements and Notes for the fiscal year ended December 31, 2015 (the "Combined Financial Statements") in our Information Statement, dated March 24, 2016 (the "Information Statement", filed as Exhibit 99.1 to our Current Report on Form 8-K dated March 24, 2016). All charges and allocations of cost for facilities, functions and services performed by AWI prior to the Spin-off were deemed paid by AFI to AWI in cash, in the period in which the cost was recorded in the Condensed Consolidated Statements of Operations and Comprehensive Income (Loss). Prior to the Spin-off, transactions between AWI and AFI were accounted for through Net AWI investment . Prior to the Spin-off, AFI’s portion of current income taxes payable was deemed to have been remitted to AWI in the period the related tax expense was recorded. AFI’s portion of current income taxes receivable was deemed to have been remitted to AFI by AWI in the period to which the receivable applies only to the extent that a refund of such taxes could have been recognized by AFI on a stand-alone basis under the law of the relevant taxing jurisdiction. NOTE 1. BUSINESS AND BASIS OF PRESENTATION (continued) These Condensed Consolidated Financial Statements are prepared in accordance with generally accepted accounting principles in the United States of America ("U.S. GAAP"). The statements include management estimates and judgments, where appropriate. Management uses estimates to record many items including certain asset values, allowances for bad debts, inventory obsolescence and lower of cost or market charges, warranty reserves, workers compensation, general liability and environmental claims and income taxes. When preparing an estimate, management determines the amount based upon the consideration of relevant information. Management may confer with outside parties, including outside counsel. Actual results may differ from these estimates. In the opinion of management, all adjustments of a normal, recurring nature have been included to provide a fair statement of the results for the reporting periods presented. Operating results for the three and nine months ended September 30, 2016 and 2015 included in this report are unaudited. Quarterly results are not necessarily indicative of annual earnings, primarily due to the different level of sales in each quarter of the year and the possibility of changes in economic conditions between periods. The accounting policies used in preparing the Condensed Consolidated Financial Statements are the same as those used in preparing the Combined Financial Statements as disclosed in our Information Statement. All significant intercompany transactions within AFI have been eliminated from the Condensed Consolidated Financial Statements. The impact of the separation activities on equity is reflected in Net transfers from (to) AWI and Cash distribution paid to AWI on the Condensed Consolidated Statements of Stockholders' Equity. The components on the Condensed Consolidated Statements of Stockholders' Equity and the related cash flow were as follows: Nine Months Ended September 30, 2016 (Dollars in millions) Condensed Consolidated Statements of Stockholders' Equity Condensed Consolidated Statements of Cash Flows - Financing Activities Net transfers from AWI for the three months prior to separation $ 53.6 $ 53.6 Net transfers (to) from AWI upon separation (5.5 ) 9.0 Other activity concurrent with separation — (7.0 ) 48.1 55.6 Cash distribution to AWI upon separation (50.0 ) (50.0 ) Net transfers (to) from AWI $ (1.9 ) $ 5.6 Recently Adopted Accounting Standards In November 2015, the Financial Accounting Standards Board ("FASB") issued Accounting Standards Update ( " ASU") 2015-17, "Balance Sheet Classification of Deferred Taxes." The guidance requires entities with a classified balance sheet to present all deferred tax assets and liabilities as noncurrent. The new guidance may be applied retrospectively or prospectively and is effective for annual reporting periods beginning after December 15, 2016, but early adoption is permitted. We adopted this standard effective April 1, 2016; the balance sheet as of December 31, 2015 was not retrospectively adjusted. Adoption of this standard did not impact our financial condition, results of operations or cash flows. In March 2016, the FASB issued ASU 2016-09, " Improvements to Employee Share-Based Payment Accounting." The guidance simplifies accounting for share-based payments, most notably by requiring all excess tax benefits and tax deficiencies to be recorded as income tax benefits or expense on the statement of operations and by allowing entities NOTE 1. BUSINESS AND BASIS OF PRESENTATION (continued) to elect to recognize forfeitures of awards when they occur. The new guidance may be applied retrospectively or prospectively and is effective for annual reporting periods beginning after December 15, 2016, but early adoption is permitted. We adopted this guidance prospectively effective April 1, 2016. We elected to estimate forfeitures based on historical forfeiture activity, when appropriate depending on the number of award recipients. Adoption did not have a material impact on our financial condition, results of operations and cash flows. Recently Issued Accounting Standards In May 2014, the FASB issued ASU 2014-09 "Revenue from Contracts with Customers." The guidance requires an entity to recognize the amount of revenue to which it expects to be entitled for the transfer of promised goods or services to a customer. The ASU will replace most existing revenue recognition guidance in U.S. GAAP when it becomes effective. In August 2015, the FASB issued ASU 2015-14, "Revenue from Contracts with Customers: Deferral of the Effective Date" which defers the effective date for ASU 2014-09 by one year. In March 2016, the FASB issued ASU 2016-08, "Principal versus Agent Considerations (Reporting Gross versus Net)," which clarifies the implementation guidance in ASU 2014-09 relating to principal versus agent considerations. In April 2016, the FASB issued ASU 2016-10, "Identifying Performance Obligations and Licensing," which clarifies guidance related to the impact of goods and services on a performance obligation and timing and pattern of recognition issues related to intellectual property contracts. In May 2016, the FASB issued ASU 2016-12, "Narrow-Scope Improvements and Practical Expedients," which clarify certain narrow provisions of ASU 2014-09. These Accounting Standards Codification ( “ ASC”) updates are effective for annual reporting periods beginning after December 15, 2017, but early adoption is permitted. We have not selected a transition method and are currently evaluating the impact these ASC updates will have on our financial condition, results of operations and cash flows. In July 2015, the FASB issued ASU 2015-11, " Simplifying the Measurement of Inventory." The guidance requires that inventory that is measured on a first-in, first-out or average cost basis to be measured at lower of cost and net realizable value, as opposed to the lower of cost or market. For inventory that is measured under the last-in, first-out basis or the retail recovery method, there is no change to current measurement requirements. This new guidance must be applied prospectively and is effective for annual reporting periods beginning after December 15, 2016, but early adoption is permitted. We are currently evaluating the impact the adoption of this standard would have on our financial condition, results of operations and cash flows. In January 2016, the FASB issued ASU 2016-01, " Recognition and Measurement of Financial Assets and Financial Liabilities." The guidance addresses certain aspects of recognition, measurement, presentation, and disclosure of financial instruments. Most notably, this new guidance requires equity investments (except those accounted for under the equity method of accounting or those that result in consolidation of the investee) to be measured at fair value with changes in fair value recognized in net income. This new guidance is effective for annual reporting periods beginning after December 15, 2017. We are currently evaluating the impact the adoption of this standard would have on our financial condition, results of operations and cash flows. In February 2016, the FASB issued ASU 2016-02, "Leases." The guidance amends accounting for leases, most notably by requiring a lessee to recognize the assets and liabilities that arise from a lease agreement. Specifically, this new guidance will require lessees to recognize a liability to make lease payments and a right-of-use asset representing its right to use the underlying asset for the lease term, with limited exceptions. The accounting applied by a lessor is largely unchanged from that applied under existing U.S. GAAP. This new guidance is effective for annual reporting periods beginning after December 15, 2018 and must be adopted under a modified retrospective basis. We are currently evaluating the impact the adoption of this standard would have on our financial condition, results of operations and cash flows. NOTE 1. BUSINESS AND BASIS OF PRESENTATION (continued) In June 2016, the FASB issued ASU 2016-13, "Measurement of Credit Losses on Financial Instruments." The guidance requires immediate recognition of estimated credit losses that are expected to occur over the remaining life of many financial assets. This new guidance is effective for annual and interim periods in fiscal years beginning after December 15, 2019, but early adoption is permitted for annual and interim periods in fiscal years beginning after December 15, 2018. We are currently evaluating the impact the adoption of this standard would have on our financial condition, results of operations and cash flows. In October 2016, the FASB issued ASU 2016-16, "Intra-Entity Transfers of Assets Other Than Inventory." The guidance requires entities to recognize income tax consequences of many intercompany asset transfers other than inventory, at the transaction date. This new guidance is effective for annual and interim periods in fiscal years beginning after December 15, 2017. Early adoption is permitted but only at the beginning of an annual period. We are currently evaluating the impact the adoption of this standard would have on our financial condition, results of operations and cash flows.

Discontinued Operations

Discontinued Operations	9 Months Ended
	Sep. 30, 2016
Discontinued Operations and Disposal Groups [Abstract]
Discontinued Operations	DISCONTINUED OPERATIONS European Resilient Flooring On December 4, 2014, AWI's Board of Directors approved the cessation of funding to its DLW subsidiary, which at the time was our European flooring business. As a result, DLW management filed for insolvency in Germany on December 11, 2014. The DLW insolvency filing in December 2014 resulted in presenting DLW for all historical periods prior to the Separation as a discontinued operation. However, the insolvency filing did not meet the U.S. tax criteria to be considered disposed of until the first quarter of 2015. In determining the U.S. tax impact of the disposition, the liabilities, including an unfunded pension liability of approximately $115.0 million , were considered proceeds. However, pension deductions for tax purposes result only when the benefit payments are made. Accordingly, a deferred tax asset and non-cash income tax benefit of $43.4 million was recorded in the first quarter of 2015 within discontinued operations for the tax benefit of the future pension deductions. AWI is solely responsible for any shortfall, and the beneficiary of any excess, at the closure of the DLW insolvency proceedings. Therefore, DLW is excluded from our balance sheets, results of operations and cash flows after the Spin-off. The following is a summary of the operating results of DLW, which are reflected in these Condensed Consolidated Financial Statements for periods prior to the Separation. Three Months Ended September 30, Nine Months Ended September 30, (Dollars in millions) 2016 2015 2016 2015 Gain (loss) on disposal of discontinued operations before income tax $ — $ 0.5 $ (0.1 ) $ (0.8 ) Income tax benefit — 0.6 1.8 44.2 Gain on disposal of discontinued operations, net of tax $ — $ 1.1 $ 1.7 $ 43.4

Relationship with AWI

Relationship with AWI	9 Months Ended
	Sep. 30, 2016
Related Party Transactions [Abstract]
Relationship with AWI	RELATIONSHIP WITH AWI Allocation of general corporate and other expenses These Condensed Consolidated Financial Statements include expense allocations for certain functions provided by AWI, including, but not limited to finance, legal, information technology, and human resources, as well as pension expenses for periods prior to the Spin-off. In 2015, these expenses were allocated on the basis of direct usage when identifiable, with the remainder allocated on the basis of revenue, headcount, or other measures. Beginning in the first quarter of 2016, such expenses were incurred directly by our segments. No expenses were allocated to us after the Separation. The presentation of these costs allocated to us by AWI in our Condensed Consolidated Statements of Operations and Comprehensive Income is as follows: Three Months Ended September 30, Nine Months Ended September 30, (Dollars in millions) 2016 2015 2016 2015 Expense, net: Cost of goods sold $ — $ 2.6 $ — $ 7.6 Selling, general and administrative expenses — 10.2 0.5 24.7 Other expense, net — 2.3 0.3 2.1 Total $ — $ 15.1 $ 0.8 $ 34.4 On April 1, 2016, in connection with the completion of the Separation, we entered into several agreements with AWI that provided for the Separation and allocation between AFI and AWI of the assets, employees, liabilities and obligations of AWI and its subsidiaries attributable to periods prior to, at and after the Separation. These agreements also govern the relationship between AFI and AWI subsequent to the completion of the Separation. These agreements include a Transition Services Agreement, a Tax Matters Agreement, an Employee Matters Agreement, a Trademark License Agreement, a Transition Trademark Agreement and a Campus Lease Agreement. Under the Transition Services Agreement, AFI and AWI will provide various services to each other, including information technology, accounts payable, payroll, and other financial functions and administrative services. The Tax Matters Agreement generally governs AFI’s and AWI’s respective rights, responsibilities and obligations after the separation and distribution with respect to tax liabilities and benefits, tax attributes, the preparation and filing of tax returns, the control of audits and other tax proceedings, and other matters regarding taxes for any tax period ending on or before the distribution date, as well as tax periods beginning after the distribution date. In addition, the Tax Matters Agreement provides that AFI is liable for taxes incurred by AWI that may arise if AFI takes, or fails to take, certain actions that may result in the Separation, the Distribution or certain related transactions failing to qualify as tax-free for U.S. federal income tax purposes. AWI received an opinion from its tax counsel that the Separation qualified as a tax-free transaction for AWI and its shareholders. The Employee Matters Agreement governs certain compensation and employee benefit obligations with respect to the current and former employees and non-employee directors of AFI and AWI. Pursuant to this agreement and in connection with the Distribution, AWI transferred assets and liabilities from defined benefit pension and postretirement plans (the “Shared Plans”) sponsored by AWI to AFI that relate to active AFI employees and certain former AFI employees to mirror plans established by AFI. NOTE 3. RELATIONSHIP WITH AWI (continued) Pursuant to the Trademark License Agreement, AWI provided AFI with a perpetual, royalty-free license to use the “Armstrong” trade name and logo. Pursuant to the Transition Trademark License agreement, AFI provided AWI with a five -year royalty-free license to utilize the “Inspiring Great Spaces” tagline, logo and related color scheme. Under the Campus Lease Agreement, AFI leased certain portions of AWI’s campus for use as AFI's corporate headquarters. The Campus Lease Agreement provides for an initial term of five years from April 1, 2016. Minimum rent expense is expected to be $1.4 million for the remaining three months of 2016, $5.6 million per annum for the years 2017 - 2020, and $1.4 million in 2021, notwithstanding any renewals or additional charges.

Income Taxes

Income Taxes	9 Months Ended
	Sep. 30, 2016
Income Tax Disclosure [Abstract]
Income Taxes	INCOME TAXES Three Months Ended September 30, Nine Months Ended September 30, (Dollars in millions) 2016 2015 2016 2015 Income from continuing operations before income taxes $ 13.2 $ 9.4 $ 17.9 $ 20.7 Income tax expense 4.9 1.6 8.2 8.0 Effective tax rate 37.1 % 17.0 % 45.8 % 38.6 % The effective tax rates for the third quarter, as well as the first nine months of 2016, were higher versus the comparable 2015 periods primarily due to AFI operating as a part of AWI prior to April 1, 2016 and the geographic distribution of earnings. Upon audit, taxing authorities may challenge all or part of an uncertain income tax position. While AFI has no history of tax audits on a stand-alone basis, AWI was routinely audited by U.S. federal, state and local, and non-U.S. taxing authorities. Accordingly, AFI regularly assesses the outcome of potential examinations in each of the taxing jurisdictions when determining the adequacy of the amount of unrecognized tax benefit recorded. We do not expect to record any material changes during 2016 to AFI's unrecognized tax benefits as of December 31, 2015 . As of September 30, 2016 , we consider foreign unremitted earnings to be permanently reinvested.

Earnings Per Share of Common St

Earnings Per Share of Common Stock	9 Months Ended
	Sep. 30, 2016
Earnings Per Share [Abstract]
Earnings Per Share of Common Stock	EARNINGS PER SHARE OF COMMON STOCK The table below shows a reconciliation of the numerator and denominator for basic and diluted earnings per share calculations for the periods indicated. Three Months Ended September 30, Nine Months Ended September 30, (Dollars in millions) 2016 2015 2016 2015 Numerator Income from continuing operations $ 8.3 $ 7.8 $ 9.7 $ 12.7 Gain on disposal of discontinued operations, net tax — 1.1 1.7 43.4 Net income $ 8.3 $ 8.9 $ 11.4 $ 56.1 Denominator Weighted average number of common shares outstanding 27,792,041 27,738,779 27,755,439 27,738,779 Weighted average number of vested shares not yet issued 116,120 — 79,171 — Weighted average number of common shares outstanding - Basic 27,908,161 27,738,779 27,834,610 27,738,779 Dilutive stock-based compensation awards outstanding 441,655 — 282,862 — Weighted average number of common shares outstanding - Diluted 28,349,816 27,738,779 28,117,472 27,738,779 On April 1, 2016, AWI distributed 27,738,779 shares of AFI's common stock to AWI’s shareholders. Basic and diluted earnings per common share for the three and nine months ended September 30, 2015 were calculated using the shares distributed on April 1, 2016. Diluted earnings per share is calculated using net income available to common stockholders divided by the diluted weighted average number of common shares outstanding during each period determined using the treasury stock method. Performance-based employee compensation awards are considered potentially dilutive in the initial period in which the performance conditions are met. Performance awards representing 913,172 and 612,584 shares of restricted stock units for the three and nine months ended September 30, 2016, respectively, were excluded from the computation of diluted earnings per share as the performance conditions have not yet been met. Options to purchase zero and 130,451 shares of common stock for the three and nine months ended September 30, 2016, respectively, were excluded from the computation of diluted earnings per share calculated under the treasury stock method.

Accounts and Notes Receivable

Accounts and Notes Receivable	9 Months Ended
	Sep. 30, 2016
Receivables [Abstract]
Accounts and Notes Receivable	ACCOUNTS AND NOTES RECEIVABLE The following table presents accounts and note receivables, net of allowances: As of (Dollars in millions) September 30, 2016 December 31, 2015 Customer receivables $ 97.7 $ 85.1 Miscellaneous receivables 9.5 4.9 Less: allowance for product warranties, discounts, and losses (16.8 ) (17.8 ) Accounts and notes receivable, net $ 90.4 $ 72.2 Generally, we sell our products to select, pre-approved customers whose businesses are affected by changes in economic and market conditions. We consider these factors and the financial condition of each customer when establishing our allowance for losses from doubtful accounts. Allowance for product warranties represents expected reimbursements for cost associated with warranty repairs, the majority of which is provided to our independent distributors through a credit against accounts receivable from the distributor to AFI. The following table summarizes the activity for the allowance for product warranties: Nine Months Ended September 30, (Dollars in millions) 2016 2015 Allowance for product warranties balance at beginning of period $ (7.3 ) $ (7.7 ) Reductions for payments 8.0 7.8 Current year warranty accruals (8.2 ) (7.6 ) Allowance for product warranties balance at end of period $ (7.5 ) $ (7.5 )

Inventories

Inventories	9 Months Ended
	Sep. 30, 2016
Inventory Disclosure [Abstract]
Inventories	INVENTORIES The following table presents details related to our inventories, net: As of (Dollars in millions) September 30, 2016 December 31, 2015 Finished goods $ 149.5 $ 127.8 Goods in process 19.7 21.0 Raw materials and supplies 96.6 106.2 Less: LIFO and other reserves (15.8 ) (12.2 ) Total inventories, net $ 250.0 $ 242.8

Intangible Assets

Intangible Assets	9 Months Ended
	Sep. 30, 2016
Goodwill and Intangible Assets Disclosure [Abstract]
Intangible Assets	INTANGIBLE ASSETS The following table details amounts related to our intangible assets: As of September 30, 2016 December 31, 2015 (Dollars in millions) Estimated Useful Life Gross Carrying Amount Accumulated Amortization Gross Carrying Amount Accumulated Amortization Amortizing intangible assets Land use rights Various $ 5.3 $ 0.7 $ 5.4 $ 0.6 Developed technology 15 years 5.5 1.3 4.9 1.1 Other Various 0.2 0.2 0.2 0.2 Total 11.0 $ 2.2 10.5 $ 1.9 Non-amortizing intangible assets Trademarks and brand names Indefinite 34.1 34.0 Total intangible assets $ 45.1 $ 44.5 Three Months Ended September 30, Nine Months Ended (Dollars in millions) 2016 2015 2016 2015 Amortization expense $ 0.1 $ 0.1 $ 0.3 $ 0.4

Accounts Payable and Accrued Ex

Accounts Payable and Accrued Expenses	9 Months Ended
	Sep. 30, 2016
Payables and Accruals [Abstract]
Accounts Payable and Accrued Expenses	ACCOUNTS PAYABLE AND ACCRUED EXPENSES The following table details amounts related to our accounts payable and accrued expenses: As of (Dollars in millions) September 30, 2016 December 31, 2015 Payables, trade and other $ 120.3 $ 117.7 Employment costs 25.7 24.9 Other payables 16.9 18.4 Accounts payable and accrued expenses $ 162.9 $ 161.0

Debt

Debt	9 Months Ended
	Sep. 30, 2016
Debt Disclosure [Abstract]
Debt	DEBT On April 1, 2016, AFI entered into a $225.0 million asset-based revolving credit facility with a five -year maturity (“ABL Facility”). Concurrent with the closing of the ABL Facility, AFI borrowed $100.0 million and used $50.0 million of the proceeds to fund a cash distribution to AWI. Financing and other related costs incurred in connection with the ABL Facility of $1.4 million are reflected in Other non-current assets in the Condensed Consolidated Balance Sheets and are amortized over the term of the ABL Facility. As of September 30, 2016 , the debt outstanding under the ABL Facility was $10.0 million and outstanding letters of credit were $1.8 million . Due to its stated five -year maturity, this obligation is presented as a long-term obligation in our Condensed Consolidated Balance Sheets. However, AFI may repay this obligation at any time, without penalty. NOTE 10. DEBT (continued) Obligations under the ABL Facility are secured by qualifying accounts receivable, inventories, and select machinery and equipment of AFI’s wholly owned domestic subsidiaries. The ABL Facility includes a $50.0 million sublimit for the issuance of standby letters of credit. Borrowings under the ABL Facility bear interest at a rate equal to an adjusted base rate or the London Interbank Offered Rate (“LIBOR”) plus an applicable margin, which varies according to average excess credit availability and was 1.50% at September 30, 2016. We are required to pay a commitment fee, payable quarterly in arrears, on the average daily unused amount of the ABL Facility, which varies according to utilization and is currently 0.375% . Outstanding letters of credit issued under the ABL Facility are subject to fees which are due quarterly in arrears based on an adjusted base rate. Under the terms of the ABL Facility, we are required to maintain a fixed charge coverage ratio of at least 1.0 . As of September 30, 2016, availability under the ABL Facility exceeded the required threshold and, as a result, this covenant was not applicable. In addition, the ABL Facility contains customary negative covenants, including those that restrict our ability to allow certain liens to attach to assets, make certain acquisitions and investments, incur certain additional indebtedness, make certain fundamental changes to our structure, make certain dispositions, change the nature of our business, and enter into certain other transactions or agreements. As of December 31, 2015, outstanding long-term debt of $10.0 million consisted of a tax-exempt industrial development bond, the repayment of which in the first quarter of 2016 is reflected within Net transfers from (to) AWI on the Condensed Consolidated Statements of Stockholders' Equity.

Derivative Financial Instrument

Derivative Financial Instruments	9 Months Ended
	Sep. 30, 2016
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Derivative Financial Instruments	DERIVATIVE FINANCIAL INSTRUMENTS We are exposed to market risk from changes in foreign exchange rates that could impact our results of operations, cash flows and financial condition. We enter into derivative contracts, including contracts to hedge our foreign currency exchange rate exposures. Exposure to individual counterparties is controlled and derivative financial instruments are entered into with a diversified group of major financial institutions. Forward swap contracts are entered into for periods consistent with underlying exposure and do not constitute positions independent of those exposures. At inception, hedges designated as hedging instruments are formally documented as either (1) a hedge of a forecasted transaction or “cash flow” hedge, or (2) a hedge of the fair value of a recognized liability or asset or “fair value” hedge. Derivatives are formally assessed both at inception and at least quarterly thereafter, to ensure that derivatives used in hedging transactions are highly effective in offsetting changes in either the fair value or cash flows of the hedged item. If it is determined that a derivative ceases to be a highly effective hedge, or if the anticipated transaction is no longer probable of occurring, hedge accounting is discontinued, and any future mark-to-market adjustments are recognized in earnings. Derivative financial instruments are used as risk management tools and not for speculative trading purposes. Counterparty Risk We only enter into derivative transactions with established counterparties having a credit rating of BBB or better. Counterparty credit default swap levels and credit ratings are monitored on a regular basis. All of our derivative transactions with counterparties are governed by master International Swap and Derivatives Association agreements (“ISDAs”) with netting arrangements. These agreements can limit exposure in situations where gain and loss positions are outstanding with a single counterparty. We neither post nor receive cash collateral with any counterparty for our derivative transactions. These ISDAs do not have any credit contingent features; however, a default under our ABL Facility would trigger a default under these agreements. Exposure to individual counterparties is controlled, and thus the risk of counterparty default is negligible. NOTE 11. DERIVATIVE FINANCIAL INSTRUMENTS (continued) Currency Rate Risk – Sales and Purchases We manufacture and sell our products in a number of countries and, as a result, we are exposed to movements in foreign currency exchange rates. To a large extent, our global manufacturing and sales provide a natural hedge of foreign currency exchange rate movement, as foreign currency expenses generally offset foreign currency revenues. We manage our cash flow exposures on a net basis and use derivatives to hedge the majority of our unmatched foreign currency cash inflows and outflows. Before considering the impacts of any hedging, our major foreign currency exposures as of September 30, 2016 , based on operating profits by currency, are from the Canadian Dollar, the Chinese Renminbi and the Euro. We use foreign currency forward exchange contracts to reduce our exposure to the risk that the eventual net cash inflows and outflows resulting from the sale of products to foreign customers and purchases from foreign suppliers will be adversely affected by changes in exchange rates. These derivative instruments are used for forecasted transactions and are classified as cash flow hedges. These cash flow hedges are executed quarterly, generally up to 15 months forward. Gains and losses on these instruments are recorded in Other comprehensive income (loss) , to the extent effective, until the underlying transaction is recognized in earnings. The mark-to-market gains or losses on ineffective portions of hedges are recognized in Selling, general and administrative expense . The earnings impact of the ineffective portion of these hedges was not material for the three and nine months ended September 30, 2016 and 2015 . Currency Rate Risk - Intercompany Loans and Dividends We may use foreign currency forward exchange contracts to hedge exposures created by cross-currency intercompany loans and dividends. The translation adjustments related to these loans are recoded in O ther expense, net. The offsetting gains and losses on the related derivative contracts are also recorded in Other expense, net. These contracts are decreased or increased as repayments are made or additional intercompany loans are extended or adjusted for intercompany dividend activity as necessary. The notional amount of these hedges was $22.3 million at September 30, 2016. We did not have any open hedges related to intercompany loans and dividends as of December 31, 2015. Financial Statement Impacts The following tables present amounts related to our derivatives designated as hedging instruments as of September 30, 2016 and December 31, 2015. Our derivative assets and derivative liabilities not designated as hedging instruments were immaterial at September 30, 2016 and December 31, 2015. The following foreign exchange contracts outstanding are presented gross as we have not netted derivative assets with derivative liabilities: As of September 30, 2016 (Dollars in millions) Derivative Assets Derivative Liabilities Balance Sheet Location Fair Value Notional Fair Value Notional Prepaid expenses and other current assets $ 0.2 $ 5.5 $ — $ — Accounts payable and accrued expenses — — 0.2 30.1 As of December 31, 2015 (Dollars in millions) Derivative Assets Derivative Liabilities Balance Sheet Location Fair Value Notional Fair Value Notional Prepaid expenses and other current assets $ 3.2 $ 29.7 $ — $ — Accounts payable and accrued expenses — — 0.3 5.2 NOTE 11. DERIVATIVE FINANCIAL INSTRUMENTS (continued) The following tables summarize the amount of (loss) gain recognized in Accumulated Other Comprehensive (Loss) Income ("AOCI") and the amounts reclassified from AOCI for the effective portion of foreign exchange contracts: Recognized in AOCI Three Months Ended September 30, Nine Months Ended September 30, (Dollars in millions) 2016 2015 2016 2015 Cost of goods sold $ (0.1 ) $ 0.6 $ (0.4 ) $ 0.1 Net sales (0.1 ) 2.5 (1.1 ) 4.3 Total $ (0.2 ) $ 3.1 $ (1.5 ) $ 4.4 Reclassified from AOCI Three Months Ended September 30, Nine Months Ended September 30, (Dollars in millions) 2016 2015 2016 2015 Cost of goods sold $ — $ (0.1 ) $ (0.2 ) $ (0.6 ) Net sales 0.2 1.3 1.6 3.4 Total $ 0.2 $ 1.2 $ 1.4 $ 2.8 As of September 30, 2016 , the amount of existing losses in AOCI expected to be recognized in earnings over the next twelve months is $0.1 million . The amount of pre-tax loss recognized in earnings for derivative instruments not designated as hedging instruments was $0.2 million for the three and nine months ended September 30, 2016. There were no gains or losses from derivative instruments not designated as hedging instruments for the three and nine months ended September 30, 2015.

Financial Instruments

Financial Instruments	9 Months Ended
	Sep. 30, 2016
Fair Value Disclosures [Abstract]
Financial Instruments	FINANCIAL INSTRUMENTS The estimated fair values of our financial instruments are as follows: As of September 30, 2016 December 31, 2015 (Dollars in millions) Carrying amount Estimated fair value Carrying amount Estimated fair value Total debt $ (10.0 ) $ (10.0 ) $ (10.0 ) $ (10.0 ) Foreign currency contracts, net — — 2.9 2.9 Total debt at September 30, 2016 consisted of the outstanding borrowings under the ABL Facility. Borrowings under the ABL Facility are at variable market interest rates (Level 2 inputs) and accordingly, the carrying amount approximates fair value. Total debt at December 31, 2015 consisted of a $10.0 million variable rate tax-exempt industrial development bond. The fair values of our net foreign currency contracts were estimated from market quotes, which are considered to be Level 1 inputs. We do not have any assets or liabilities that are valued using Level 3 unobservable inputs.

Severance Expense

Severance Expense	9 Months Ended
	Sep. 30, 2016
Restructuring and Related Activities [Abstract]
Severance Expense	SEVERANCE EXPENSE In the third quarter of 2016, we recorded $ 1.7 million of severance expense in S elling, general and administrative expenses related to the reorganization of certain administrative functions. This expense includes amounts related to the elimination of six positions, including the Chief Operating Officer position. Severance expense of $1.0 million and $0.7 million was recorded in our Resilient Flooring and Wood Flooring segments, respectively.

Pension and Other Postretiremen

Pension and Other Postretirement Benefit Programs	9 Months Ended
	Sep. 30, 2016
Compensation and Retirement Disclosure [Abstract]
Pension and Other Postretirement Benefit Programs	PENSION AND OTHER POSTRETIREMENT BENEFIT PROGRAMS For periods prior to April 1, 2016, certain of our North American employees participated in defined benefit pension and postretirement plans (the “Shared Plans”) sponsored by AWI. In addition, prior to April 1, 2016, certain of our U.S. employees participated in a postretirement medical benefit plan sponsored by us (the “AFI Postretirement Plan”). The related net benefit plan obligations of the Shared Plans were not included in our Condensed Consolidated Balance Sheets as we did not sponsor the Shared Plans and had no rights or obligations related to the Shared Plans’ assets or liabilities. Our Condensed Consolidated Statements of Operations and Comprehensive Income (Loss) include Shared Plan expenses for our active and retired employees as well as an allocation of Shared Plan expenses associated with corporate personnel. The Shared Plan expenses presented in our Condensed Consolidated Financial Statements represent the allocation of plan costs to AFI and do not represent cash payments to AWI or to the Shared Plans. Effective April 1, 2016, upon separation from AWI, AFI created defined benefit pension and postretirement plans which provide North American employees and retirees who previously participated in the Shared Plans the same defined benefit pension and postretirement benefits that had been previously been provided by AWI. As a result of the Separation, and based on a preliminary analysis provided by our actuaries, AFI assumed defined benefit pension plan assets of approximately $350 million , defined benefit pension benefit obligations of approximately $385 million , defined benefit postretirement benefit obligations of approximately $83 million and accumulated other comprehensive income of approximately $102 million . AFI also retained the AFI Postretirement Plan described above. During the third quarter of 2016, final actuarial analysis determined that AFI will assume $380.9 million of defined benefit plan assets. Actuarial assumptions used for the AFI plans are the same as those used by AWI for the Shared Plans. NOTE 14. PENSION AND OTHER POSTRETIREMENT BENEFIT PROGRAMS (continued) The following table summarizes our pension and postretirement expense (income). Three Months Ended September 30, Nine Months Ended September 30, (Dollars in millions) 2016 2015 2016 2015 AFI Plans: Defined benefit pension, U.S. Service cost $ 1.4 $ — $ 2.9 $ — Interest cost 3.9 — 7.8 — Expected return on plan assets (5.8 ) — (11.6 ) — Amortization of prior service cost 0.1 — 0.2 — Amortization of net actuarial loss 2.6 — 5.1 — Total, defined benefit pension, U.S. $ 2.2 $ — $ 4.4 $ — Defined benefit pension, Canada Interest cost $ 0.1 $ — $ 0.3 $ — Expected return on plan assets (0.2 ) — (0.5 ) — Amortization of net actuarial loss — — 0.1 — Total, defined benefit pension, Canada $ (0.1 ) $ — $ (0.1 ) $ — Defined benefit postretirement, U.S. Service cost $ — $ — $ 0.1 $ — Interest cost 0.9 — 1.8 0.1 Amortization of prior service credits — — (0.1 ) — Amortization of net actuarial gains (1.0 ) — (2.1 ) — Total defined benefit postretirement, U.S. $ (0.1 ) $ — $ (0.3 ) $ 0.1 Shared Plans: Defined benefit pension, U.S. $ — $ 4.8 $ 2.2 $ 11.1 Defined benefit pension, Canada — 0.1 0.1 0.3 Defined benefit postretirement, U.S. — 0.2 (0.3 ) 0.5 Excluded from net periodic pension costs in the Canadian defined benefit pension table above were $0.2 million and $0.3 million of settlement charges recorded in the three and nine months ended September 30, 2016, respectively.

Stock-Based Compensation

Stock-Based Compensation	9 Months Ended
	Sep. 30, 2016
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Stock-Based Compensation	STOCK-BASED COMPENSATION Prior to the Spin-off, AWI issued stock-based compensation awards to employees and directors that became employees or directors of AFI. These awards included employee stock options, employee and director restricted stock units ("RSUs"), and employee performance stock units ("PSUs"). Stock-based compensation expense in 2015 and until the Spin-off in 2016 was allocated to AFI based on direct allocation of expenses related to AFI employees and an allocation for employees that were providing services to both companies prior to the Spin-off. NOTE 15. STOCK-BASED COMPENSATION (continued) In April 2016, AFI adopted the Armstrong Flooring, Inc. 2016 Long-Term Incentive Plan (the "2016 LTIP Plan") and the Armstrong Flooring, Inc. 2016 Directors' Stock Unit Plan (the "2016 Directors' Plan"), which collectively comprise a new compensation program that allows for the grant to certain employees and non-employee directors of AFI different forms of benefits, including performance stock awards ("PSAs"), PSUs, and RSUs. AFI's Board of Directors (the "Board") authorized 5,500,000 shares of common stock that may be issued pursuant to the 2016 LTIP Plan and 500,000 shares of common stock that may be issued pursuant to the 2016 Directors' Plan. New Awards: On April 11, 2016, the Management Development and Compensation Committee (the "Committee") of the Board granted the following awards under the 2016 LTIP Plan and the 2016 Directors' Plan: PSAs: Long-term incentive awards in the form of PSAs were granted to the Company’s key executive employees. In total, five executives received these awards. The PSAs are shares of restricted Company common stock that vest based on the achievement of certain performance conditions. The performance condition for 75.0% of the awards is based on earnings before interest, taxes, depreciation and amortization ("EBITDA"). The performance condition for the remaining 25.0% of the awards is based on cumulative free cash flow, defined as cash flow from operations, less cash used in investing activities. The PSAs are also indexed to the achievement of specified levels of absolute total shareholder return. If the performance conditions are met, the awards vest at the conclusion of the performance period on December 31, 2018. Compensation expense related to the PSAs was estimated using a grant date fair value based on the following assumptions: Risk-free rate of return 0.8 % Expected volatility 36.2 % Dividend yield — Grant date stock price $13.51 PSUs: PSUs were granted to certain management employees of the Company. The PSUs are units representing shares of Company common stock which are converted to shares of Company common stock at the end of the performance period if the associated performance conditions are achieved. The performance condition for 75.0% of the awards is based on EBITDA. The performance condition for the remaining 25.0% of the awards is based on cumulative free cash flow, defined as cash flow from operations, less cash used in investing activities. If the performance conditions are met, the awards vest at the conclusion of the performance period on December 31, 2018. RSUs: RSUs were granted to certain management employees of the Company. The RSUs are units representing shares of Company common stock which are converted to shares of Company common stock at the end of the performance period. There are no performance conditions associated with these awards. Vesting occurs with one third of the awards vesting at the end of one, two and three years from date of grant. Director Awards: RSUs were granted to our non-employee directors under the 2016 Directors' Plan. These awards vest in approximately one year , and any dividends paid prior to vesting are forfeitable if the award does not vest. The number of and grant date fair value of each award type granted in April 2016 under the 2016 LTIP Plan and the 2016 Directors' Plan (collectively, the "2016 Grant") is shown in the following table: NOTE 15. STOCK-BASED COMPENSATION (continued) Award Type Number Granted Grant Date Fair Value Plan PSA 703,126 $ 12.44 2016 LTIP Plan PSU 227,398 13.51 2016 LTIP Plan RSU 118,033 13.51 2016 LTIP Plan Director RSU 70,804 13.51 2016 Directors' Plan As of September 30, 2016, $10.2 million of total unrecognized compensation expense related to the 2016 Grant is expected to be recognized over a weighted average period of 2.2 years . Modified Awards: Upon the Separation, in accordance with the Employee Matters Agreement between AFI and AWI, certain executives, employees and non-employee directors were entitled to receive equity compensation awards of AFI in replacement of previously outstanding awards granted prior to the Separation under various AWI stock incentive plans. These awards included stock options, PSUs, and RSUs. In connection with the Spin-off, these awards were converted into new AFI equity awards using a formula designed to preserve the intrinsic value of the awards immediately prior to the Spin-off on April 1, 2016. The modification did not result in a change to the value of the awards. Therefore, no additional compensation expense related to the award modification was recorded. The terms and conditions of the AWI awards were replicated and, as necessary, adjusted to ensure that the vesting schedule and economic value of the awards was unchanged by the conversion. Stock Options: The following table summarizes information about AFI's modified stock options at September 30, 2016: Number of Shares Weighted Average Exercise Price (per share) Weighted Average Remaining Contractual Term (years) Aggregate Intrinsic Value (dollars in millions) Outstanding 665,475 $ 12.90 6.1 $ 4.0 Exercisable 590,703 12.69 6.0 3.7 PSUs: The modified PSUs were initially issued with performance conditions based on AWI's results. At modification, two of the three years of performance had occurred. For the third year, which occurred after Separation, AWI performance was assumed to be at the target level for purposes of award payout. As of September 30, 2016, $2.4 million of total unrecognized compensation expense related to our modified awards is expected to be recognized over a weighted average period of 1.3 years . Total Awards: Total stock-based compensation expense included in the Condensed Consolidated Statements of Operations and Comprehensive Income and the related tax effects are presented in the table below: NOTE 15. STOCK-BASED COMPENSATION (continued) Three Months Ended September 30, Nine Months Ended September 30, (Dollars in millions) 2016 2015 2016 2015 Stock-based compensation expense $ 1.7 $ 1.7 $ 4.7 $ 5.2 Income tax benefit 0.7 0.7 1.8 1.9

Accumulated Other Comprehensive

Accumulated Other Comprehensive (Loss) Income	9 Months Ended
	Sep. 30, 2016
Equity [Abstract]
Accumulated Other Comprehensive Income (Loss)	ACCUMULATED OTHER COMPREHENSIVE (LOSS) INCOME The balance of each component of AOCI, net of tax, is presented in the table below. As of (Dollars in millions) September 30, 2016 December 31, 2015 Foreign currency translation adjustments $ 2.1 $ 0.1 Derivative (loss) gain, net (0.1 ) 2.3 Pension and postretirement adjustments (61.0 ) (0.4 ) Accumulated other comprehensive (loss) income $ (59.0 ) $ 2.0 The following table summarizes the activity, by component, related to the change in AOCI. (Dollars in millions) Foreign Currency Translation Adjustments Derivative Gain (Loss) Pension and Postretirement Adjustments Total Accumulated Other Comprehensive Income (Loss) Balance, December 31, 2015 $ 0.1 $ 2.3 $ (0.4 ) $ 2.0 Net transfer from AWI 8.6 (0.2 ) (62.6 ) (54.2 ) Other comprehensive (loss) before reclassifications, net of tax (6.6 ) (1.3 ) (0.1 ) (8.0 ) Amounts reclassified from accumulated other comprehensive income — (0.9 ) 2.1 1.2 Net current period other comprehensive (loss) income (6.6 ) (2.2 ) 2.0 (6.8 ) Balance, September 30, 2016 $ 2.1 $ (0.1 ) $ (61.0 ) $ (59.0 ) Balance, December 31, 2014 $ 12.2 $ 1.7 $ (0.2 ) $ 13.7 Other comprehensive (loss) income before reclassifications, net of tax (12.2 ) 4.2 — (8.0 ) Amounts reclassified from accumulated other comprehensive income — (2.8 ) — (2.8 ) Net current period other comprehensive (loss) income (12.2 ) 1.4 — (10.8 ) Balance, September 30, 2015 $ — $ 3.1 $ (0.2 ) $ 2.9 NOTE 16. ACCUMULATED OTHER COMPREHENSIVE (LOSS) INCOME (continued) The amounts reclassified from AOCI and the affected line item of the Condensed Consolidated Statements of Operations and Comprehensive Income are presented in the table below: Nine Months Ended September 30, (Dollars in millions) 2016 2015 Affected Line Item Derivative Adjustments: Foreign exchange contracts - purchases $ 0.2 $ 0.6 Cost of goods sold Foreign exchange contracts - sales (1.6 ) (3.4 ) Net sales Total expense before tax (1.4 ) (2.8 ) Tax impact 0.5 — Income tax expense Total expense, net of tax (0.9 ) (2.8 ) Pension and Postretirement Adjustments: Prior service cost amortization 0.1 — Selling, general and administrative expenses Amortization of net actuarial loss 1.3 — Cost of goods sold Amortization of net actuarial loss 1.8 — Selling, general and administrative expenses Total expense before tax 3.2 — Tax impact (1.1 ) — Income tax expense Total expense, net of tax 2.1 — Total reclassifications for the period $ 1.2 $ (2.8 )

Segment Information

Segment Information	9 Months Ended
	Sep. 30, 2016
Segment Reporting [Abstract]
Segment Information	SEGMENT INFORMATION Resilient Flooring — Our Resilient Flooring segment designs, manufactures, sources and sells a broad range of floor coverings primarily for homes and commercial buildings under various brands, including the Armstrong brand. Manufactured products in this segment include vinyl sheet, vinyl tile, and luxury vinyl tile (“LVT”) flooring. In addition, our Resilient Flooring segment sources and sells laminate flooring products, vinyl tile products, vinyl sheet products, LVT products, linoleum products, adhesives, as well as installation and maintenance materials and accessories. Resilient Flooring products are offered in a wide variety of designs, colors and installation options. We sell these products to independent wholesale flooring distributors, large home centers, retailers, contractors and to the manufactured homes industry, and secure specifications for these products through architects, designers and end users. When market conditions and available capacity warrant, we also provide products on an original equipment manufacturer (“OEM”) basis to other flooring companies. Wood Flooring — Our Wood Flooring segment designs, manufactures, sources and sells branded hardwood flooring products, including the Armstrong and Bruce brands, for use in residential construction and renovation, with some commercial applications in stores, restaurants and high-end offices. The product offering includes pre-finished solid and engineered wood floors in various wood species, and dimensions, as well as related accessories. Virtually all of our Wood Flooring sales are in North America. Our Wood Flooring products are generally sold to independent wholesale flooring distributors, large home centers, retailers and flooring contractors, and specified regional and national builders. Segment operating income is the measure of segment profit reviewed by our Chief Operating Decision Maker. The sum of the segments’ operating income equals the total combined operating income as reported on our Condensed Consolidated Statements of Operations and Comprehensive Income. NOTE 17. SEGMENT INFORMATION (continued) The following tables summarize segment performance: Three Months Ended September 30, Nine Months Ended September 30, (Dollars in millions) 2016 2015 2016 2015 Net sales to external customers Resilient Flooring $ 190.2 $ 192.1 $ 548.8 $ 548.8 Wood Flooring 123.2 130.5 372.7 359.8 Total net sales to external customers $ 313.4 $ 322.6 $ 921.5 $ 908.6 Segment operating income Resilient Flooring $ 11.9 $ 4.7 $ 19.9 $ 20.0 Wood Flooring 2.2 6.9 1.4 2.8 Total operating income $ 14.1 $ 11.6 $ 21.3 $ 22.8 As of (Dollars in millions) September 30, 2016 December 31, 2015 Segment assets Resilient Flooring $ 513.4 $ 539.5 Wood Flooring 339.8 323.9 Unallocated 37.9 — Total assets $ 891.1 $ 863.4 Unallocated segment assets primarily consist of cash and deferred income taxes.

Litigation and Related Matters

Litigation and Related Matters	9 Months Ended
	Sep. 30, 2016
Commitments and Contingencies Disclosure [Abstract]
Litigation and Related Matters	LITIGATION AND RELATED MATTERS Environmental Matters Environmental Compliance Our manufacturing and research facilities are affected by various federal, state and local requirements relating to the discharge of materials and the protection of the environment. We make expenditures necessary for compliance with applicable environmental requirements at each of our operating facilities. These regulatory requirements continually change, therefore we cannot predict with certainty future expenditures associated with compliance with environmental requirements. Environmental Sites In connection with our current or legacy manufacturing operations, or those of former owners, we may from time to time become involved in the investigation, closure and/or remediation of existing or potential environmental contamination under the Comprehensive Environmental Response, Compensation and Liability Act, and state or NOTE 18. LITIGATION AND RELATED MATTERS (continued) international Superfund and similar type environmental laws. For those matters, we may have rights of contribution or reimbursement from other parties or coverage under applicable insurance policies, however, we cannot predict with certainty the future identification of or expenditure for any investigation, closure or remediation of any environmental site. Summary of Financial Position There were no material liabilities recorded at September 30, 2016 and December 31, 2015 for potential environmental liabilities that we consider probable and for which a reasonable estimate of the probable liability could be made. Antidumping and Countervailing Duty Cases In October 2010, a coalition of U.S. producers of multilayered wood flooring (not including AWI and its subsidiaries) filed petitions seeking antidumping duties (“AD”) and countervailing duties (“CVD”) with the United States Department of Commerce (“DOC”) and the United States International Trade Commission against imports of multilayered wood flooring from China. The AD and CVD petitions ultimately resulted in DOC issuing AD and CVD orders (the “Orders”) against multilayered wood flooring imported into the U.S. from China. These Orders and the associated additional duties they have imposed have been the subject of extensive litigation, both at DOC and in the U.S. courts. We produce multilayered wood flooring domestically and import multilayered wood flooring from third party suppliers in China. Until October 2014, we also operated a plant in Kunshan, China (“Armstrong Kunshan”) that manufactured multilayered wood flooring for export to the U.S. As a result, we have been directly involved in the multilayered wood flooring-related litigation at DOC and in the U.S. courts. Our consistent view through the course of this matter has been, and remains, that our imports are neither dumped nor subsidized. In 2013 , in the sole DOC investigation of AWI and its subsidiaries (as a mandatory respondent in connection with the first annual administrative review), Armstrong Kunshan received a final AD rate of 0.00% and a final CVD rate of 0.98% . Litigation regarding this matter has continued in the U.S. courts. The most recent court decision, on July 6, 2015, upheld certain DOC calculations on remand. Armstrong Kunshan as well as other respondents have appealed the DOC’s original decision to apply an AD rate to AWI and its subsidiaries and other “separate rate” respondents in the original investigation (for which we received a final initial AD rate of 3.31% ) to the Court of Appeals for the Federal Circuit. DOC also continues to conduct annual administrative reviews of the AD and CVD final duty rates under the Orders. Armstrong Kunshan was not selected as a mandatory respondent for the second and third reviews and, therefore, was not subject to individual review, but we are subject to the rates applicable to importers that were not individually reviewed (the “separate rate” or “all other” respondents). The second administrative review period covered imports of multilayered wood flooring made between December 1, 2012 and November 30, 2013 (AD) and between January 1, 2012 and December 31, 2012 (CVD). In July 2015, the DOC issued a final “all others” CVD rate of 0.99% and a 13.74% AD rate. The AD rate was determined solely on the basis of the AD duty rate assigned to the only mandatory respondent that did not receive a de minimis rate. DOC assigned these rates to all separate rate respondents that were not individually investigated, including Armstrong Kunshan. We, along with other respondents, have filed complaints against DOC challenging the rate in the U.S. Court of International Trade with a decision expected in 2016. If such rates are ultimately upheld after any court appeals are exhausted, the estimated additional liability to us for the relevant period is approximately $4.6 million , which is recorded in Accounts payable and accrued expenses . The third administrative review period covered all multilayered wood flooring imports made between December 1, 2013 and November 30, 2014 (AD) and between January 1, 2013 and December 31, 2013 (CVD). On May 16, 2016 the DOC issued a final “all others” CVD rate of 1.38% and on July 13, 2016, DOC imposed a 17.37% “all others” AD NOTE 18. LITIGATION AND RELATED MATTERS (continued) rate. The AD rate was determined again solely on the basis of the AD duty rate assigned to the only mandatory respondent that did not receive a de minimis rate. DOC assigned these rates to all separate rate respondents that were not individually investigated, including Armstrong Kunshan. We continue to defend our import practices by pursuing our available legal rights and remedies, including litigation at DOC and in the U.S. courts. If such rates are ultimately upheld after any potential court appeals are exhausted, the estimated additional liability to us for the relevant period is approximately $5.9 million , which is recorded in Accounts payable and accrued expenses . AWI and Armstrong Kunshan will not be subject to review during the fourth administrative review period, however, we will be liable for other manufacturers’ applicable rates to the extent we were importer of record of products covered by the AD/CVD orders during this period. We are unable to estimate this liability at this time, but it could be material. We will accrue and make cash deposits for duties when we are the importer of record at the rates established by the DOC based on the third administrative review process. Other Claims We are involved in various lawsuits, claims, investigations and other legal matters from time to time that arise in the ordinary course of conducting business, including matters involving our products, intellectual property, relationships with suppliers, relationships with distributors, relationships with competitors, employees and other matters. For example, we are currently a party to various litigation matters that involve product liability, tort liability and other claims under a wide range of allegations, including illness due to exposure to certain chemicals used in the workplace, or medical conditions arising from exposure to product ingredients or the presence of trace contaminants. In some cases, these allegations involve multiple defendants and relate to legacy products that we and other defendants purportedly manufactured or sold. We believe these claims and allegations to be without merit and intend to defend them vigorously. For these matters, we also may have rights of contribution or reimbursement from other parties or coverage under applicable insurance policies. While complete assurance cannot be given to the outcome of these proceedings, we do not believe that any of these matters, individually or in the aggregate, will have a material adverse effect on our financial condition, liquidity or results of operations.

Business and Basis of Present25

Business and Basis of Presentation (Policies)	9 Months Ended
	Sep. 30, 2016
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis of Presentation	Basis of Presentation Prior to April 1, 2016, AFI operated as a part of AWI. The financial information for these periods was prepared on a combined basis from AWI’s historical accounting records and is presented herein on a stand-alone basis as if the operations had been conducted independently of AWI. Beginning April 1, 2016, the financial information was prepared on a consolidated basis. The Condensed Consolidated Financial Statements of AFI presented are not indicative of our future performance, and do not necessarily reflect what our historical results of operations, financial position and cash flows would have been if we had operated as a separate, stand-alone entity during all reported periods. For periods prior to April 1, 2016, AFI was comprised of certain stand-alone legal entities for which discrete financial information was available, as well as portions of legal entities for which discrete financial information was not available ("Shared Entities"). For the Shared Entities for which discrete financial information was not available, such as shared utilities, taxes, and other shared costs, allocation methodologies were applied to allocate amounts to AFI. The Condensed Consolidated Statements of Operations and Comprehensive Income for these periods include all revenues and costs attributable to AFI, including costs for facilities, functions and services used by AFI. The results of operations for those periods also include allocations of costs for administrative functions and services performed on behalf of AFI by centralized staff groups within AWI, AWI’s general corporate expenses and certain pension and other retirement benefit costs for those periods. All of the allocations and estimates in the Condensed Consolidated Financial Statements are based on assumptions that AFI management believes are reasonable. These statements should be read in conjunction with the Combined Financial Statements and Notes for the fiscal year ended December 31, 2015 (the "Combined Financial Statements") in our Information Statement, dated March 24, 2016 (the "Information Statement", filed as Exhibit 99.1 to our Current Report on Form 8-K dated March 24, 2016). All charges and allocations of cost for facilities, functions and services performed by AWI prior to the Spin-off were deemed paid by AFI to AWI in cash, in the period in which the cost was recorded in the Condensed Consolidated Statements of Operations and Comprehensive Income (Loss). Prior to the Spin-off, transactions between AWI and AFI were accounted for through Net AWI investment . Prior to the Spin-off, AFI’s portion of current income taxes payable was deemed to have been remitted to AWI in the period the related tax expense was recorded. AFI’s portion of current income taxes receivable was deemed to have been remitted to AFI by AWI in the period to which the receivable applies only to the extent that a refund of such taxes could have been recognized by AFI on a stand-alone basis under the law of the relevant taxing jurisdiction. NOTE 1. BUSINESS AND BASIS OF PRESENTATION (continued) These Condensed Consolidated Financial Statements are prepared in accordance with generally accepted accounting principles in the United States of America ("U.S. GAAP"). The statements include management estimates and judgments, where appropriate. Management uses estimates to record many items including certain asset values, allowances for bad debts, inventory obsolescence and lower of cost or market charges, warranty reserves, workers compensation, general liability and environmental claims and income taxes. When preparing an estimate, management determines the amount based upon the consideration of relevant information. Management may confer with outside parties, including outside counsel. Actual results may differ from these estimates. In the opinion of management, all adjustments of a normal, recurring nature have been included to provide a fair statement of the results for the reporting periods presented. Operating results for the three and nine months ended September 30, 2016 and 2015 included in this report are unaudited. Quarterly results are not necessarily indicative of annual earnings, primarily due to the different level of sales in each quarter of the year and the possibility of changes in economic conditions between periods. The accounting policies used in preparing the Condensed Consolidated Financial Statements are the same as those used in preparing the Combined Financial Statements as disclosed in our Information Statement. All significant intercompany transactions within AFI have been eliminated from the Condensed Consolidated Financial Statements.
Recently Adopted Accounting Standards and Recently Issued Accounting Standards	Recently Adopted Accounting Standards In November 2015, the Financial Accounting Standards Board ("FASB") issued Accounting Standards Update ( " ASU") 2015-17, "Balance Sheet Classification of Deferred Taxes." The guidance requires entities with a classified balance sheet to present all deferred tax assets and liabilities as noncurrent. The new guidance may be applied retrospectively or prospectively and is effective for annual reporting periods beginning after December 15, 2016, but early adoption is permitted. We adopted this standard effective April 1, 2016; the balance sheet as of December 31, 2015 was not retrospectively adjusted. Adoption of this standard did not impact our financial condition, results of operations or cash flows. In March 2016, the FASB issued ASU 2016-09, " Improvements to Employee Share-Based Payment Accounting." The guidance simplifies accounting for share-based payments, most notably by requiring all excess tax benefits and tax deficiencies to be recorded as income tax benefits or expense on the statement of operations and by allowing entities NOTE 1. BUSINESS AND BASIS OF PRESENTATION (continued) to elect to recognize forfeitures of awards when they occur. The new guidance may be applied retrospectively or prospectively and is effective for annual reporting periods beginning after December 15, 2016, but early adoption is permitted. We adopted this guidance prospectively effective April 1, 2016. We elected to estimate forfeitures based on historical forfeiture activity, when appropriate depending on the number of award recipients. Adoption did not have a material impact on our financial condition, results of operations and cash flows. Recently Issued Accounting Standards In May 2014, the FASB issued ASU 2014-09 "Revenue from Contracts with Customers." The guidance requires an entity to recognize the amount of revenue to which it expects to be entitled for the transfer of promised goods or services to a customer. The ASU will replace most existing revenue recognition guidance in U.S. GAAP when it becomes effective. In August 2015, the FASB issued ASU 2015-14, "Revenue from Contracts with Customers: Deferral of the Effective Date" which defers the effective date for ASU 2014-09 by one year. In March 2016, the FASB issued ASU 2016-08, "Principal versus Agent Considerations (Reporting Gross versus Net)," which clarifies the implementation guidance in ASU 2014-09 relating to principal versus agent considerations. In April 2016, the FASB issued ASU 2016-10, "Identifying Performance Obligations and Licensing," which clarifies guidance related to the impact of goods and services on a performance obligation and timing and pattern of recognition issues related to intellectual property contracts. In May 2016, the FASB issued ASU 2016-12, "Narrow-Scope Improvements and Practical Expedients," which clarify certain narrow provisions of ASU 2014-09. These Accounting Standards Codification ( “ ASC”) updates are effective for annual reporting periods beginning after December 15, 2017, but early adoption is permitted. We have not selected a transition method and are currently evaluating the impact these ASC updates will have on our financial condition, results of operations and cash flows. In July 2015, the FASB issued ASU 2015-11, " Simplifying the Measurement of Inventory." The guidance requires that inventory that is measured on a first-in, first-out or average cost basis to be measured at lower of cost and net realizable value, as opposed to the lower of cost or market. For inventory that is measured under the last-in, first-out basis or the retail recovery method, there is no change to current measurement requirements. This new guidance must be applied prospectively and is effective for annual reporting periods beginning after December 15, 2016, but early adoption is permitted. We are currently evaluating the impact the adoption of this standard would have on our financial condition, results of operations and cash flows. In January 2016, the FASB issued ASU 2016-01, " Recognition and Measurement of Financial Assets and Financial Liabilities." The guidance addresses certain aspects of recognition, measurement, presentation, and disclosure of financial instruments. Most notably, this new guidance requires equity investments (except those accounted for under the equity method of accounting or those that result in consolidation of the investee) to be measured at fair value with changes in fair value recognized in net income. This new guidance is effective for annual reporting periods beginning after December 15, 2017. We are currently evaluating the impact the adoption of this standard would have on our financial condition, results of operations and cash flows. In February 2016, the FASB issued ASU 2016-02, "Leases." The guidance amends accounting for leases, most notably by requiring a lessee to recognize the assets and liabilities that arise from a lease agreement. Specifically, this new guidance will require lessees to recognize a liability to make lease payments and a right-of-use asset representing its right to use the underlying asset for the lease term, with limited exceptions. The accounting applied by a lessor is largely unchanged from that applied under existing U.S. GAAP. This new guidance is effective for annual reporting periods beginning after December 15, 2018 and must be adopted under a modified retrospective basis. We are currently evaluating the impact the adoption of this standard would have on our financial condition, results of operations and cash flows. NOTE 1. BUSINESS AND BASIS OF PRESENTATION (continued) In June 2016, the FASB issued ASU 2016-13, "Measurement of Credit Losses on Financial Instruments." The guidance requires immediate recognition of estimated credit losses that are expected to occur over the remaining life of many financial assets. This new guidance is effective for annual and interim periods in fiscal years beginning after December 15, 2019, but early adoption is permitted for annual and interim periods in fiscal years beginning after December 15, 2018. We are currently evaluating the impact the adoption of this standard would have on our financial condition, results of operations and cash flows. In October 2016, the FASB issued ASU 2016-16, "Intra-Entity Transfers of Assets Other Than Inventory." The guidance requires entities to recognize income tax consequences of many intercompany asset transfers other than inventory, at the transaction date. This new guidance is effective for annual and interim periods in fiscal years beginning after December 15, 2017. Early adoption is permitted but only at the beginning of an annual period. We are currently evaluating the impact the adoption of this standard would have on our financial condition, results of operations and cash flows.

Business and Basis of Present26

Business and Basis of Presentation (Tables)	9 Months Ended
	Sep. 30, 2016
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Summary of the Equity and Cash Flow Impact of Separation Activities	The components on the Condensed Consolidated Statements of Stockholders' Equity and the related cash flow were as follows: Nine Months Ended September 30, 2016 (Dollars in millions) Condensed Consolidated Statements of Stockholders' Equity Condensed Consolidated Statements of Cash Flows - Financing Activities Net transfers from AWI for the three months prior to separation $ 53.6 $ 53.6 Net transfers (to) from AWI upon separation (5.5 ) 9.0 Other activity concurrent with separation — (7.0 ) 48.1 55.6 Cash distribution to AWI upon separation (50.0 ) (50.0 ) Net transfers (to) from AWI $ (1.9 ) $ 5.6

Discontinued Operations (Tables

Discontinued Operations (Tables)	9 Months Ended
	Sep. 30, 2016
Discontinued Operations and Disposal Groups [Abstract]
Summary of Discontinued Operations	The following is a summary of the operating results of DLW, which are reflected in these Condensed Consolidated Financial Statements for periods prior to the Separation. Three Months Ended September 30, Nine Months Ended September 30, (Dollars in millions) 2016 2015 2016 2015 Gain (loss) on disposal of discontinued operations before income tax $ — $ 0.5 $ (0.1 ) $ (0.8 ) Income tax benefit — 0.6 1.8 44.2 Gain on disposal of discontinued operations, net of tax $ — $ 1.1 $ 1.7 $ 43.4

Relationship with AWI (Tables)

Relationship with AWI (Tables)	9 Months Ended
	Sep. 30, 2016
Related Party Transactions [Abstract]
Schedule of Transactions with Related Party	The presentation of these costs allocated to us by AWI in our Condensed Consolidated Statements of Operations and Comprehensive Income is as follows: Three Months Ended September 30, Nine Months Ended September 30, (Dollars in millions) 2016 2015 2016 2015 Expense, net: Cost of goods sold $ — $ 2.6 $ — $ 7.6 Selling, general and administrative expenses — 10.2 0.5 24.7 Other expense, net — 2.3 0.3 2.1 Total $ — $ 15.1 $ 0.8 $ 34.4

Income Taxes (Tables)

Income Taxes (Tables)	9 Months Ended
	Sep. 30, 2016
Income Tax Disclosure [Abstract]
Schedule of Components of Income Tax Expense (Benefit)	Three Months Ended September 30, Nine Months Ended September 30, (Dollars in millions) 2016 2015 2016 2015 Income from continuing operations before income taxes $ 13.2 $ 9.4 $ 17.9 $ 20.7 Income tax expense 4.9 1.6 8.2 8.0 Effective tax rate 37.1 % 17.0 % 45.8 % 38.6 %

Earnings Per Share of Common 30

Earnings Per Share of Common Stock (Tables)	9 Months Ended
	Sep. 30, 2016
Earnings Per Share [Abstract]
Schedule of Earnings Per Share	The table below shows a reconciliation of the numerator and denominator for basic and diluted earnings per share calculations for the periods indicated. Three Months Ended September 30, Nine Months Ended September 30, (Dollars in millions) 2016 2015 2016 2015 Numerator Income from continuing operations $ 8.3 $ 7.8 $ 9.7 $ 12.7 Gain on disposal of discontinued operations, net tax — 1.1 1.7 43.4 Net income $ 8.3 $ 8.9 $ 11.4 $ 56.1 Denominator Weighted average number of common shares outstanding 27,792,041 27,738,779 27,755,439 27,738,779 Weighted average number of vested shares not yet issued 116,120 — 79,171 — Weighted average number of common shares outstanding - Basic 27,908,161 27,738,779 27,834,610 27,738,779 Dilutive stock-based compensation awards outstanding 441,655 — 282,862 — Weighted average number of common shares outstanding - Diluted 28,349,816 27,738,779 28,117,472 27,738,779

Accounts and Notes Receivable (

Accounts and Notes Receivable (Tables)	9 Months Ended
	Sep. 30, 2016
Receivables [Abstract]
Schedule of Accounts and Notes Receivable	The following table presents accounts and note receivables, net of allowances: As of (Dollars in millions) September 30, 2016 December 31, 2015 Customer receivables $ 97.7 $ 85.1 Miscellaneous receivables 9.5 4.9 Less: allowance for product warranties, discounts, and losses (16.8 ) (17.8 ) Accounts and notes receivable, net $ 90.4 $ 72.2
Summary of Product Warranty Accrual	The following table summarizes the activity for the allowance for product warranties: Nine Months Ended September 30, (Dollars in millions) 2016 2015 Allowance for product warranties balance at beginning of period $ (7.3 ) $ (7.7 ) Reductions for payments 8.0 7.8 Current year warranty accruals (8.2 ) (7.6 ) Allowance for product warranties balance at end of period $ (7.5 ) $ (7.5 )

Inventories (Tables)

Inventories (Tables)	9 Months Ended
	Sep. 30, 2016
Inventory Disclosure [Abstract]
Schedule of Inventory	The following table presents details related to our inventories, net: As of (Dollars in millions) September 30, 2016 December 31, 2015 Finished goods $ 149.5 $ 127.8 Goods in process 19.7 21.0 Raw materials and supplies 96.6 106.2 Less: LIFO and other reserves (15.8 ) (12.2 ) Total inventories, net $ 250.0 $ 242.8

Intangible Assets (Tables)

Intangible Assets (Tables)	9 Months Ended
	Sep. 30, 2016
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Indefinite-Lived Intangible Assets	The following table details amounts related to our intangible assets: As of September 30, 2016 December 31, 2015 (Dollars in millions) Estimated Useful Life Gross Carrying Amount Accumulated Amortization Gross Carrying Amount Accumulated Amortization Amortizing intangible assets Land use rights Various $ 5.3 $ 0.7 $ 5.4 $ 0.6 Developed technology 15 years 5.5 1.3 4.9 1.1 Other Various 0.2 0.2 0.2 0.2 Total 11.0 $ 2.2 10.5 $ 1.9 Non-amortizing intangible assets Trademarks and brand names Indefinite 34.1 34.0 Total intangible assets $ 45.1 $ 44.5
Schedule of Finite-Lived Intangible Assets	The following table details amounts related to our intangible assets: As of September 30, 2016 December 31, 2015 (Dollars in millions) Estimated Useful Life Gross Carrying Amount Accumulated Amortization Gross Carrying Amount Accumulated Amortization Amortizing intangible assets Land use rights Various $ 5.3 $ 0.7 $ 5.4 $ 0.6 Developed technology 15 years 5.5 1.3 4.9 1.1 Other Various 0.2 0.2 0.2 0.2 Total 11.0 $ 2.2 10.5 $ 1.9 Non-amortizing intangible assets Trademarks and brand names Indefinite 34.1 34.0 Total intangible assets $ 45.1 $ 44.5
Summary of Intangible Asset Amortization Expense	Three Months Ended September 30, Nine Months Ended (Dollars in millions) 2016 2015 2016 2015 Amortization expense $ 0.1 $ 0.1 $ 0.3 $ 0.4

Accounts Payable and Accrued 34

Accounts Payable and Accrued Expenses (Tables)	9 Months Ended
	Sep. 30, 2016
Payables and Accruals [Abstract]
Schedule of Accounts Payable and Accrued Expenses	The following table details amounts related to our accounts payable and accrued expenses: As of (Dollars in millions) September 30, 2016 December 31, 2015 Payables, trade and other $ 120.3 $ 117.7 Employment costs 25.7 24.9 Other payables 16.9 18.4 Accounts payable and accrued expenses $ 162.9 $ 161.0

Derivative Financial Instrume35

Derivative Financial Instruments (Tables)	9 Months Ended
	Sep. 30, 2016
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Schedule of the Fair Value of Derivative Assets and Liabilities	The following tables present amounts related to our derivatives designated as hedging instruments as of September 30, 2016 and December 31, 2015. Our derivative assets and derivative liabilities not designated as hedging instruments were immaterial at September 30, 2016 and December 31, 2015. The following foreign exchange contracts outstanding are presented gross as we have not netted derivative assets with derivative liabilities: As of September 30, 2016 (Dollars in millions) Derivative Assets Derivative Liabilities Balance Sheet Location Fair Value Notional Fair Value Notional Prepaid expenses and other current assets $ 0.2 $ 5.5 $ — $ — Accounts payable and accrued expenses — — 0.2 30.1 As of December 31, 2015 (Dollars in millions) Derivative Assets Derivative Liabilities Balance Sheet Location Fair Value Notional Fair Value Notional Prepaid expenses and other current assets $ 3.2 $ 29.7 $ — $ — Accounts payable and accrued expenses — — 0.3 5.2
Summary of Derivative Gain (Loss)	The following tables summarize the amount of (loss) gain recognized in Accumulated Other Comprehensive (Loss) Income ("AOCI") and the amounts reclassified from AOCI for the effective portion of foreign exchange contracts: Recognized in AOCI Three Months Ended September 30, Nine Months Ended September 30, (Dollars in millions) 2016 2015 2016 2015 Cost of goods sold $ (0.1 ) $ 0.6 $ (0.4 ) $ 0.1 Net sales (0.1 ) 2.5 (1.1 ) 4.3 Total $ (0.2 ) $ 3.1 $ (1.5 ) $ 4.4 Reclassified from AOCI Three Months Ended September 30, Nine Months Ended September 30, (Dollars in millions) 2016 2015 2016 2015 Cost of goods sold $ — $ (0.1 ) $ (0.2 ) $ (0.6 ) Net sales 0.2 1.3 1.6 3.4 Total $ 0.2 $ 1.2 $ 1.4 $ 2.8

Financial Instruments (Tables)

Financial Instruments (Tables)	9 Months Ended
	Sep. 30, 2016
Fair Value Disclosures [Abstract]
Summary of Estimated Fair Values of Financial Instruments	The estimated fair values of our financial instruments are as follows: As of September 30, 2016 December 31, 2015 (Dollars in millions) Carrying amount Estimated fair value Carrying amount Estimated fair value Total debt $ (10.0 ) $ (10.0 ) $ (10.0 ) $ (10.0 ) Foreign currency contracts, net — — 2.9 2.9

Pension and Other Postretirem37

Pension and Other Postretirement Benefit Programs (Tables)	9 Months Ended
	Sep. 30, 2016
Compensation and Retirement Disclosure [Abstract]
Summary of Pension and Post Retirement Expenses	The following table summarizes our pension and postretirement expense (income). Three Months Ended September 30, Nine Months Ended September 30, (Dollars in millions) 2016 2015 2016 2015 AFI Plans: Defined benefit pension, U.S. Service cost $ 1.4 $ — $ 2.9 $ — Interest cost 3.9 — 7.8 — Expected return on plan assets (5.8 ) — (11.6 ) — Amortization of prior service cost 0.1 — 0.2 — Amortization of net actuarial loss 2.6 — 5.1 — Total, defined benefit pension, U.S. $ 2.2 $ — $ 4.4 $ — Defined benefit pension, Canada Interest cost $ 0.1 $ — $ 0.3 $ — Expected return on plan assets (0.2 ) — (0.5 ) — Amortization of net actuarial loss — — 0.1 — Total, defined benefit pension, Canada $ (0.1 ) $ — $ (0.1 ) $ — Defined benefit postretirement, U.S. Service cost $ — $ — $ 0.1 $ — Interest cost 0.9 — 1.8 0.1 Amortization of prior service credits — — (0.1 ) — Amortization of net actuarial gains (1.0 ) — (2.1 ) — Total defined benefit postretirement, U.S. $ (0.1 ) $ — $ (0.3 ) $ 0.1 Shared Plans: Defined benefit pension, U.S. $ — $ 4.8 $ 2.2 $ 11.1 Defined benefit pension, Canada — 0.1 0.1 0.3 Defined benefit postretirement, U.S. — 0.2 (0.3 ) 0.5

Stock-Based Compensation (Table

Stock-Based Compensation (Tables)	9 Months Ended
	Sep. 30, 2016
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Summary of Valuation Assumptions	Compensation expense related to the PSAs was estimated using a grant date fair value based on the following assumptions: Risk-free rate of return 0.8 % Expected volatility 36.2 % Dividend yield — Grant date stock price $13.51
Summary of Performance Share Activity	The number of and grant date fair value of each award type granted in April 2016 under the 2016 LTIP Plan and the 2016 Directors' Plan (collectively, the "2016 Grant") is shown in the following table: NOTE 15. STOCK-BASED COMPENSATION (continued) Award Type Number Granted Grant Date Fair Value Plan PSA 703,126 $ 12.44 2016 LTIP Plan PSU 227,398 13.51 2016 LTIP Plan RSU 118,033 13.51 2016 LTIP Plan Director RSU 70,804 13.51 2016 Directors' Plan
Schedule of Restricted Stock Unit Award Activity	The number of and grant date fair value of each award type granted in April 2016 under the 2016 LTIP Plan and the 2016 Directors' Plan (collectively, the "2016 Grant") is shown in the following table: NOTE 15. STOCK-BASED COMPENSATION (continued) Award Type Number Granted Grant Date Fair Value Plan PSA 703,126 $ 12.44 2016 LTIP Plan PSU 227,398 13.51 2016 LTIP Plan RSU 118,033 13.51 2016 LTIP Plan Director RSU 70,804 13.51 2016 Directors' Plan
Schedule of Stock Option Activity	The following table summarizes information about AFI's modified stock options at September 30, 2016: Number of Shares Weighted Average Exercise Price (per share) Weighted Average Remaining Contractual Term (years) Aggregate Intrinsic Value (dollars in millions) Outstanding 665,475 $ 12.90 6.1 $ 4.0 Exercisable 590,703 12.69 6.0 3.7
Summary of Stock-based Compensation and Related Tax Effects	Total stock-based compensation expense included in the Condensed Consolidated Statements of Operations and Comprehensive Income and the related tax effects are presented in the table below: NOTE 15. STOCK-BASED COMPENSATION (continued) Three Months Ended September 30, Nine Months Ended September 30, (Dollars in millions) 2016 2015 2016 2015 Stock-based compensation expense $ 1.7 $ 1.7 $ 4.7 $ 5.2 Income tax benefit 0.7 0.7 1.8 1.9

Accumulated Other Comprehensi39

Accumulated Other Comprehensive (Loss) Income (Tables)	9 Months Ended
	Sep. 30, 2016
Equity [Abstract]
Schedule of Accumulated Other Comprehensive Income (Loss)	The balance of each component of AOCI, net of tax, is presented in the table below. As of (Dollars in millions) September 30, 2016 December 31, 2015 Foreign currency translation adjustments $ 2.1 $ 0.1 Derivative (loss) gain, net (0.1 ) 2.3 Pension and postretirement adjustments (61.0 ) (0.4 ) Accumulated other comprehensive (loss) income $ (59.0 ) $ 2.0 The following table summarizes the activity, by component, related to the change in AOCI. (Dollars in millions) Foreign Currency Translation Adjustments Derivative Gain (Loss) Pension and Postretirement Adjustments Total Accumulated Other Comprehensive Income (Loss) Balance, December 31, 2015 $ 0.1 $ 2.3 $ (0.4 ) $ 2.0 Net transfer from AWI 8.6 (0.2 ) (62.6 ) (54.2 ) Other comprehensive (loss) before reclassifications, net of tax (6.6 ) (1.3 ) (0.1 ) (8.0 ) Amounts reclassified from accumulated other comprehensive income — (0.9 ) 2.1 1.2 Net current period other comprehensive (loss) income (6.6 ) (2.2 ) 2.0 (6.8 ) Balance, September 30, 2016 $ 2.1 $ (0.1 ) $ (61.0 ) $ (59.0 ) Balance, December 31, 2014 $ 12.2 $ 1.7 $ (0.2 ) $ 13.7 Other comprehensive (loss) income before reclassifications, net of tax (12.2 ) 4.2 — (8.0 ) Amounts reclassified from accumulated other comprehensive income — (2.8 ) — (2.8 ) Net current period other comprehensive (loss) income (12.2 ) 1.4 — (10.8 ) Balance, September 30, 2015 $ — $ 3.1 $ (0.2 ) $ 2.9
Reclassification out of Accumulated Other Comprehensive Income	The amounts reclassified from AOCI and the affected line item of the Condensed Consolidated Statements of Operations and Comprehensive Income are presented in the table below: Nine Months Ended September 30, (Dollars in millions) 2016 2015 Affected Line Item Derivative Adjustments: Foreign exchange contracts - purchases $ 0.2 $ 0.6 Cost of goods sold Foreign exchange contracts - sales (1.6 ) (3.4 ) Net sales Total expense before tax (1.4 ) (2.8 ) Tax impact 0.5 — Income tax expense Total expense, net of tax (0.9 ) (2.8 ) Pension and Postretirement Adjustments: Prior service cost amortization 0.1 — Selling, general and administrative expenses Amortization of net actuarial loss 1.3 — Cost of goods sold Amortization of net actuarial loss 1.8 — Selling, general and administrative expenses Total expense before tax 3.2 — Tax impact (1.1 ) — Income tax expense Total expense, net of tax 2.1 — Total reclassifications for the period $ 1.2 $ (2.8 )

Segment Information (Tables)

Segment Information (Tables)	9 Months Ended
	Sep. 30, 2016
Segment Reporting [Abstract]
Schedule of Segment Reporting Information, by Segment	The following tables summarize segment performance: Three Months Ended September 30, Nine Months Ended September 30, (Dollars in millions) 2016 2015 2016 2015 Net sales to external customers Resilient Flooring $ 190.2 $ 192.1 $ 548.8 $ 548.8 Wood Flooring 123.2 130.5 372.7 359.8 Total net sales to external customers $ 313.4 $ 322.6 $ 921.5 $ 908.6 Segment operating income Resilient Flooring $ 11.9 $ 4.7 $ 19.9 $ 20.0 Wood Flooring 2.2 6.9 1.4 2.8 Total operating income $ 14.1 $ 11.6 $ 21.3 $ 22.8 As of (Dollars in millions) September 30, 2016 December 31, 2015 Segment assets Resilient Flooring $ 513.4 $ 539.5 Wood Flooring 339.8 323.9 Unallocated 37.9 — Total assets $ 891.1 $ 863.4

Business and Basis of Present41

Business and Basis of Presentation - Narrative (Details)	Apr. 01, 2016Company
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Number of companies following business separation	2

Business and Basis of Present42

Business and Basis of Presentation - Separation From AWI Equity Impact (Details) - USD ($) $ in Millions	Apr. 01, 2016	Mar. 31, 2016	Sep. 30, 2016	Sep. 30, 2015
Condensed Consolidated Statements of Stockholders' Equity
Net transfers (to) from AWI during period	$ (5.5)	$ 53.6	$ 48.1	$ (5.3)
Other activity concurrent with separation	0
Cash distribution to AWI upon separation			(50)
Net transfers (to) from AWI			(1.9)
Condensed Consolidated Statements of Cash Flows - Financing Activities
Net transfers (to) from AWI during period	9	$ 53.6	55.6	(9.5)
Other activity concurrent with separation	(7)
Cash distribution to AWI upon separation	$ (50)		(50)	$ 0
Net transfers (to) from AWI			$ 5.6

Discontinued Operations - Narra

Discontinued Operations - Narrative (Details) - DLW Subsidiary - Discontinued operations - USD ($) $ in Millions	Mar. 31, 2015	Dec. 31, 2014
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Pension benefit liability		$ 115
Deferred tax asset and tax benefit	$ 43.4

Discontinued Operations - Sched

Discontinued Operations - Schedule of Results of Discontinued Operations (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Gain on disposal of discontinued operations, net of tax	$ 0	$ 1.1	$ 1.7	$ 43.4
DLW Subsidiary | Discontinued operations
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Gain (loss) on disposal of discontinued operations before income tax	0	0.5	(0.1)	(0.8)
Income tax benefit	0	0.6	1.8	44.2
Gain on disposal of discontinued operations, net of tax	$ 0	$ 1.1	$ 1.7	$ 43.4

Relationship with AWI (Details)

Relationship with AWI (Details) - Armstrong World Industries - USD ($)	Apr. 01, 2016	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Allocation of corporate and other expenses
Related Party Transaction [Line Items]
Expenses from transactions with related party	$ 0	$ 0	$ 15,100,000	$ 800,000	$ 34,400,000
Transition trademark license agreement
Related Party Transaction [Line Items]
Royalty-free term	5 years
Campus lease agreement
Related Party Transaction [Line Items]
Term of campus lease agreement	5 years
Future minimum rental payments for remainder of fiscal year		1,400,000		1,400,000
Future annual minimum payments due in years two through five		5,600,000		5,600,000
Future minimum payments due in year six		1,400,000		1,400,000
Cost of goods sold | Allocation of corporate and other expenses
Related Party Transaction [Line Items]
Expenses from transactions with related party		0	2,600,000	0	7,600,000
Selling, general and administrative expenses | Allocation of corporate and other expenses
Related Party Transaction [Line Items]
Expenses from transactions with related party		0	10,200,000	500,000	24,700,000
Other expense, net | Allocation of corporate and other expenses
Related Party Transaction [Line Items]
Expenses from transactions with related party		$ 0	$ 2,300,000	$ 300,000	$ 2,100,000

Income Taxes (Details)

Income Taxes (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Income Tax Disclosure [Abstract]
Income from continuing operations before income taxes	$ 13.2	$ 9.4	$ 17.9	$ 20.7
Income tax expense	$ 4.9	$ 1.6	$ 8.2	$ 8
Effective tax rate	37.10%	17.00%	45.80%	38.60%

Earnings Per Share of Common 47

Earnings Per Share of Common Stock (Details) - USD ($) $ in Millions	Apr. 01, 2016	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Numerator
Income from continuing operations		$ 8.3	$ 7.8	$ 9.7	$ 12.7
Gain on disposal of discontinued operations, net tax		0	1.1	1.7	43.4
Net income		$ 8.3	$ 8.9	$ 11.4	$ 56.1
Denominator
Weighted average number of common shares outstanding (in shares)		27,792,041	27,738,779	27,755,439	27,738,779
Weighted average number of vested shares not yet issued (in shares)		116,120	0	79,171	0
Weighted average number of common shares outstanding - Basic (in shares)		27,908,161	27,738,779	27,834,610	27,738,779
Dilutive stock-based compensation awards outstanding (in shares)		441,655	0	282,862	0
Weighted average number of common shares outstanding - Diluted (in shares)		28,349,816	27,738,779	28,117,472	27,738,779
Performance awards
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Securities excluded from computation of earnings per share (in shares)		913,172		612,584
Stock options
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Securities excluded from computation of earnings per share (in shares)		0		130,451
Common Stock
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Issuance of common stock at separation (in shares)	27,738,779			27,738,779

Accounts and Notes Receivable -

Accounts and Notes Receivable - Receivables Net of Allowances (Details) - USD ($) $ in Millions	Sep. 30, 2016	Dec. 31, 2015
Receivables [Abstract]
Customer receivables	$ 97.7	$ 85.1
Miscellaneous receivables	9.5	4.9
Less: allowance for product warranties, discounts, and losses	(16.8)	(17.8)
Accounts and notes receivable, net	$ 90.4	$ 72.2

Accounts and Notes Receivable49

Accounts and Notes Receivable - Product Warranties (Details) - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015
Movement in Standard and Extended Product Warranty Accrual, Increase (Decrease) [Roll Forward]
Allowance for product warranties balance at beginning of period	$ (7.3)	$ (7.7)
Reductions for payments	8	7.8
Current year warranty accruals	(8.2)	(7.6)
Allowance for product warranties balance at end of period	$ (7.5)	$ (7.5)

Inventories (Details)

Inventories (Details) - USD ($) $ in Millions	Sep. 30, 2016	Dec. 31, 2015
Inventory Disclosure [Abstract]
Finished goods	$ 149.5	$ 127.8
Goods in process	19.7	21
Raw materials and supplies	96.6	106.2
Less: LIFO and other reserves	(15.8)	(12.2)
Total inventories, net	$ 250	$ 242.8

Intangible Assets - Schedule of

Intangible Assets - Schedule of Intangible Assets (Details) - USD ($) $ in Millions	9 Months Ended	12 Months Ended
	Sep. 30, 2016	Dec. 31, 2015
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	$ 11	$ 10.5
Accumulated Amortization	2.2	1.9
Indefinite-lived Intangible Assets [Line Items]
Total intangible assets	45.1	44.5
Trademarks and brand names
Indefinite-lived Intangible Assets [Line Items]
Gross Carrying Amount	34.1	34
Land use rights
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	5.3	5.4
Accumulated Amortization	$ 0.7	$ 0.6
Developed technology
Finite-Lived Intangible Assets [Line Items]
Estimated Useful Life	15 years	15 years
Gross Carrying Amount	$ 5.5	$ 4.9
Accumulated Amortization	1.3	1.1
Other
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	0.2	0.2
Accumulated Amortization	$ 0.2	$ 0.2

Intangible Assets Intangible As

Intangible Assets Intangible Assets - Schedule of Amortization Expense (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Goodwill and Intangible Assets Disclosure [Abstract]
Amortization expense	$ 0.1	$ 0.1	$ 0.3	$ 0.4

Accounts Payable and Accrued 53

Accounts Payable and Accrued Expenses (Details) - USD ($) $ in Millions	Sep. 30, 2016	Dec. 31, 2015
Accounts Payable and Accrued Liabilities, Current [Abstract]
Payables, trade and other	$ 120.3	$ 117.7
Employment costs	25.7	24.9
Other payables	16.9	18.4
Accounts payable and accrued expenses	$ 162.9	$ 161

Debt (Details)

Debt (Details)	Apr. 01, 2016USD ($)	Sep. 30, 2016USD ($)	Sep. 30, 2015USD ($)	Dec. 31, 2015USD ($)
Debt Instrument [Line Items]
Proceeds from revolving credit facility		$ 100,000,000	$ 0
Cash distribution to former parent	$ 50,000,000	50,000,000	$ 0
Other Noncurrent Assets
Debt Instrument [Line Items]
Financing and related costs	1,400,000
Revolving Credit Facility
Debt Instrument [Line Items]
Proceeds from revolving credit facility	100,000,000
Line of credit | Revolving Credit Facility
Debt Instrument [Line Items]
Maximum borrowing capacity	$ 225,000,000
Debt instrument term	5 years
Remaining borrowing capacity		10,000,000
Letters of credit outstanding		$ 1,800,000
Unused capacity commitment fee (percent)		0.375%
Covenant terms, minimum fixed charge coverage ratio		1
Line of credit | Revolving Credit Facility | London Interbank Offered Rate (LIBOR)
Debt Instrument [Line Items]
Basis spread on variable rate		1.50%
Line of credit | Standby Letters of Credit
Debt Instrument [Line Items]
Maximum borrowing capacity	$ 50,000,000
Industrial development bond | Secured debt
Debt Instrument [Line Items]
Long-term debt				$ 10,000,000

Derivative Financial Instrume55

Derivative Financial Instruments - Narrative (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Derivative [Line Items]
Gain (loss) recognized in earnings related to ineffective portion of hedges	$ 0	$ 0	$ 0	$ 0
Gains expected to be reclassified to earnings within the next twelve months			100,000
Gain (loss) on derivatives not designated as hedging instruments		$ 0		$ 0
Pre-tax loss recognized in earnings on derivatives not designated as hedging instruments	200,000		$ 200,000
Cash flow hedging | Foreign currency forward
Derivative [Line Items]
Length of derivative hedge			15 months
Notional amount	$ 22,300,000		$ 22,300,000

Derivative Financial Instrume56

Derivative Financial Instruments - Summary of Derivative Assets and Liabilities (Details) - Foreign exchange contracts - Designated as hedging instruments - USD ($) $ in Millions	Sep. 30, 2016	Dec. 31, 2015
Prepaid expenses and other current assets
Derivative Assets
Fair Value	$ 0.2	$ 3.2
Notional Amount	5.5	29.7
Derivative Liabilities
Fair Value	0	0
Notional Amount	0	0
Accounts payable and accrued expenses
Derivative Assets
Fair Value	0	0
Notional Amount	0	0
Derivative Liabilities
Fair Value	0.2	0.3
Notional Amount	$ 30.1	$ 5.2

Derivative Financial Instrume57

Derivative Financial Instruments - Summary of Gain (Loss) on Derivative Instruments (Details) - Designated as hedging instruments - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Derivative Instruments, Gain (Loss) [Line Items]
Recognized in AOCI	$ (0.2)	$ 3.1	$ (1.5)	$ 4.4
Reclassified from AOCI	0.2	1.2	1.4	2.8
Foreign exchange contracts | Cost of goods sold
Derivative Instruments, Gain (Loss) [Line Items]
Recognized in AOCI	(0.1)	0.6	(0.4)	0.1
Reclassified from AOCI	0	(0.1)	(0.2)	(0.6)
Foreign exchange contracts | Net sales
Derivative Instruments, Gain (Loss) [Line Items]
Recognized in AOCI	(0.1)	2.5	(1.1)	4.3
Reclassified from AOCI	$ 0.2	$ 1.3	$ 1.6	$ 3.4

Financial Instruments - Schedul

Financial Instruments - Schedule of Estimated Fair Value (Details) - USD ($) $ in Millions	Sep. 30, 2016	Dec. 31, 2015
Carrying amount
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Total debt	$ (10)	$ (10)
Foreign currency contracts, net	0	2.9
Estimated fair value
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Total debt	(10)	(10)
Foreign currency contracts, net	$ 0	$ 2.9

Financial Instruments - Narrati

Financial Instruments - Narrative (Details) $ in Millions	Dec. 31, 2015USD ($)
Secured debt | Industrial development bond
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Fair value of outstanding debt	$ 10

Severance Expense (Details)

Severance Expense (Details) $ in Millions	3 Months Ended
	Sep. 30, 2016USD ($)position
Restructuring Cost and Reserve [Line Items]
Number of positions eliminated | position	6
Selling, general and administrative expenses
Restructuring Cost and Reserve [Line Items]
Severance expenses	$ 1.7
Resilient Flooring | Selling, general and administrative expenses
Restructuring Cost and Reserve [Line Items]
Severance expenses	1
Wood Flooring | Selling, general and administrative expenses
Restructuring Cost and Reserve [Line Items]
Severance expenses	$ 0.7

Pension and Other Postretirem61

Pension and Other Postretirement Benefit Programs (Details) - USD ($) $ in Millions	Apr. 01, 2016	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Assumed defined benefit pension plan assets	$ 350	$ 380.9
Shared Plans:
Pension Expense				$ 4.3	$ 0
Pension plan
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Defined benefit pension obligations	385
AOCI related to pension and other postretirement benefit plans	102
Postretirement benefit plan
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Defined benefit pension obligations	$ 83
Defined benefit pension, U.S.
AFI Plans:
Service cost		1.4	$ 0	2.9	0
Interest cost		3.9	0	7.8	0
Expected return on plan assets		(5.8)	0	(11.6)	0
Amortization of prior service cost		0.1	0	0.2	0
Amortization of net actuarial loss (gains)		2.6	0	5.1	0
Net benefit cost		2.2	0	4.4	0
Shared Plans:
Pension Expense		0	4.8	2.2	11.1
Defined benefit pension, Canada
AFI Plans:
Interest cost		0.1	0	0.3	0
Expected return on plan assets		(0.2)	0	(0.5)	0
Amortization of net actuarial loss (gains)		0	0	0.1	0
Net benefit cost		(0.1)	0	(0.1)	0
Shared Plans:
Pension Expense		0	0.1	0.1	0.3
Settlement charges		0.2		0.3
Defined benefit postretirement, U.S.
AFI Plans:
Service cost		0	0	0.1	0
Interest cost		0.9	0	1.8	0.1
Amortization of prior service cost		0	0	(0.1)	0
Amortization of net actuarial loss (gains)		(1)	0	(2.1)	0
Net benefit cost		(0.1)	0	(0.3)	0.1
Shared Plans:
Postretirement Benefit Expense		$ 0	$ 0.2	$ (0.3)	$ 0.5

Stock-Based Compensation - Narr

Stock-Based Compensation - Narrative (Details) - shares	9 Months Ended
	Sep. 30, 2016	Apr. 30, 2016
Performance Shares (PSUs) | 2016 LTIP Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Performance condition based on earnings before interest, taxes, depreciation and amortization	75.00%
Performance condition based on cumulative free cash flow	25.00%
Common Stock | 2016 LTIP Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares authorized (in shares)		5,500,000
Common Stock | 2016 Directors' Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares authorized (in shares)		500,000
Tranche One | Restricted Stock Units (RSUs)
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting percentage	33.33%
Tranche Two | Restricted Stock Units (RSUs)
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting percentage	33.33%
Tranche Three | Restricted Stock Units (RSUs)
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting percentage	33.33%

Stock-Based Compensation - PSA

Stock-Based Compensation - PSA Valuation Assumptions (Details)	9 Months Ended
	Sep. 30, 2016executive	Apr. 11, 2016$ / shares
Restricted Stock (PSAs)
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of executives receiving incentive awards | executive	5
Performance condition based on earnings before interest, taxes, depreciation and amortization	75.00%
Performance condition based on cumulative free cash flow	25.00%
2016 LTIP Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Grant date stock price (in dollars per share) | $ / shares		$ 13.51
2016 LTIP Plan | Restricted Stock (PSAs)
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Risk-free rate of return	0.80%
Expected volatility	36.20%
Dividend yield	0.00%

Stock-Based Compensation - Dire

Stock-Based Compensation - Director Awards (Details) $ / shares in Units, $ in Millions	9 Months Ended
	Sep. 30, 2016USD ($)$ / sharesshares
Performance Shares (PSUs)
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Compensation expense not yet recognized | $	$ 2.4
Compensation expense not yet recognized, weighted average period	1 year 3 months 18 days
2016 Directors' Plan | Restricted Stock Units (RSUs)
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period	1 year
Number Granted (in shares) | shares	70,804
Grant Date Fair Value (in dollars per share) | $ / shares	$ 13.51
2016 LTIP Plan | Restricted Stock Units (RSUs)
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number Granted (in shares) | shares	118,033
Grant Date Fair Value (in dollars per share) | $ / shares	$ 13.51
2016 LTIP Plan | Restricted Stock (PSAs)
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number Granted (in shares) | shares	703,126
Grant Date Fair Value (in dollars per share) | $ / shares	$ 12.44
2016 LTIP Plan | Performance Shares (PSUs)
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number Granted (in shares) | shares	227,398
Grant Date Fair Value (in dollars per share) | $ / shares	$ 13.51
2016 Grant
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Compensation expense not yet recognized | $	$ 10.2
Compensation expense not yet recognized, weighted average period	2 years 2 months 12 days

Stock-Based Compensation - Modi

Stock-Based Compensation - Modified Awards (Details)	9 Months Ended
	Sep. 30, 2016USD ($)$ / sharesshares
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Number of Shares, Outstanding (in shares) | shares	665,475
Number of Shares, Exercisable (in shares) | shares	590,703
Weighted Average Exercise Price, Outstanding (in dollars per share) | $ / shares	$ 12.90
Weighted Average Exercise Price, Exercisable (in dollars per share) | $ / shares	$ 12.69
Additional Stock Option Activity Disclosures
Weighted Average Remaining Contractual Term (years), Outstanding	6 years 1 month 6 days
Weighted Average Remaining Contractual Term (years), Exercisable	6 years
Aggregate Intrinsic Value (dollars in millions), Outstanding	$ 4,000
Aggregate Intrinsic Value (dollars in millions), Exercisable	$ 0
Performance Shares (PSUs)
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award requisite service period completed at modification	2 years
Award total requisite service period	3 years
Compensation expense not yet recognized	$ 2,400,000
Compensation expense not yet recognized, weighted average period	1 year 3 months 18 days

Stock-Based Compensation - Tota

Stock-Based Compensation - Total Awards (Details) - 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]
Stock-based compensation expense	$ 1.7	$ 1.7	$ 4.7	$ 5.2
Income tax benefit	$ 0.7	$ 0.7	$ 1.8	$ 1.9

Accumulated Other Comprehensi67

Accumulated Other Comprehensive (Loss) Income - Components of Accumulated Other Comprehensive Income (Details) - USD ($) $ in Millions	Sep. 30, 2016	Dec. 31, 2015	Sep. 30, 2015	Dec. 31, 2014
Accumulated Other Comprehensive Income (Loss) [Line Items]
Stockholders' equity	$ 624.5	$ 617.9	$ 615.4	$ 575.4
Foreign currency translation adjustments
Accumulated Other Comprehensive Income (Loss) [Line Items]
Stockholders' equity	2.1	0.1	0	12.2
Derivative (loss) gain, net
Accumulated Other Comprehensive Income (Loss) [Line Items]
Stockholders' equity	(0.1)	2.3	3.1	1.7
Pension and postretirement adjustments
Accumulated Other Comprehensive Income (Loss) [Line Items]
Stockholders' equity	(61)	(0.4)	(0.2)	(0.2)
Total Accumulated Other Comprehensive Income (Loss)
Accumulated Other Comprehensive Income (Loss) [Line Items]
Stockholders' equity	$ (59)	$ 2	$ 2.9	$ 13.7

Accumulated Other Comprehensi68

Accumulated Other Comprehensive (Loss) Income - Schedule of Accumulated Other Comprehensive Income Activity (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Beginning balance			$ 617.9	$ 575.4
Total other comprehensive income (loss)	$ 0.9	$ (7)	(6.8)	(10.8)
Ending balance	624.5	615.4	624.5	615.4
Foreign currency translation adjustments
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Beginning balance			0.1	12.2
Net transfer from AWI			8.6
Other comprehensive (loss) income before reclassifications, net of tax			(6.6)	(12.2)
Amounts reclassified from accumulated other comprehensive income			0	0
Total other comprehensive income (loss)			(6.6)	(12.2)
Ending balance	2.1	0	2.1	0
Derivative Gain (Loss)
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Beginning balance			2.3	1.7
Net transfer from AWI			(0.2)
Other comprehensive (loss) income before reclassifications, net of tax			(1.3)	4.2
Amounts reclassified from accumulated other comprehensive income			(0.9)	(2.8)
Total other comprehensive income (loss)			(2.2)	1.4
Ending balance	(0.1)	3.1	(0.1)	3.1
Pension and postretirement adjustments
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Beginning balance			(0.4)	(0.2)
Net transfer from AWI			(62.6)
Other comprehensive (loss) income before reclassifications, net of tax			(0.1)	0
Amounts reclassified from accumulated other comprehensive income			2.1	0
Total other comprehensive income (loss)			2	0
Ending balance	(61)	(0.2)	(61)	(0.2)
Total Accumulated Other Comprehensive Income (Loss)
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Beginning balance			2	13.7
Net transfer from AWI			(54.2)
Other comprehensive (loss) income before reclassifications, net of tax			(8)	(8)
Amounts reclassified from accumulated other comprehensive income			1.2	(2.8)
Total other comprehensive income (loss)			(6.8)	(10.8)
Ending balance	$ (59)	$ 2.9	$ (59)	$ 2.9

Accumulated Other Comprehensi69

Accumulated Other Comprehensive (Loss) Income - Schedule of Reclassifications Out of Accumulated Other Comprehensive Income (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Cost of goods sold	$ 245.5	$ 256.9	$ 743.2	$ 735
Net sales	(313.4)	(322.6)	(921.5)	(908.6)
Total expense before tax	(13.2)	(9.4)	(17.9)	(20.7)
Tax impact	4.9	1.6	8.2	8
Total expense, net of tax	(8.3)	(8.9)	(11.4)	(56.1)
Selling, general and administrative expenses	$ 53.8	$ 54.1	157	150.8
Reclassification out of accumulated other comprehensive income
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Total reclassifications for the period			1.2	(2.8)
Derivative Gain (Loss)
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Total reclassifications for the period			0.9	2.8
Derivative Gain (Loss) | Reclassification out of accumulated other comprehensive income
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Total expense before tax			(1.4)	(2.8)
Tax impact			0.5	0
Total expense, net of tax			(0.9)	(2.8)
Derivative Gain (Loss) | Reclassification out of accumulated other comprehensive income | Purchases | Foreign exchange contracts
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Cost of goods sold			0.2	0.6
Derivative Gain (Loss) | Reclassification out of accumulated other comprehensive income | Sales | Foreign exchange contracts
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Net sales			(1.6)	(3.4)
Prior service cost amortization | Reclassification out of accumulated other comprehensive income
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Selling, general and administrative expenses			0.1	0
Amortization of net actuarial loss | Reclassification out of accumulated other comprehensive income
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Cost of goods sold			1.3	0
Selling, general and administrative expenses			1.8	0
Pension and Postretirement Adjustments
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Total reclassifications for the period			(2.1)	0
Pension and Postretirement Adjustments | Reclassification out of accumulated other comprehensive income
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Total expense before tax			3.2	0
Tax impact			(1.1)	0
Total reclassifications for the period			$ 2.1	$ 0

Segment Information (Details)

Segment Information (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015	Dec. 31, 2015
Segment Reporting Information [Line Items]
Net sales to external customers	$ 313.4	$ 322.6	$ 921.5	$ 908.6
Segment operating income	14.1	11.6	21.3	22.8
Segment assets	891.1		891.1		$ 863.4
Unallocated
Segment Reporting Information [Line Items]
Segment assets	37.9		37.9		0
Resilient Flooring
Segment Reporting Information [Line Items]
Net sales to external customers	190.2	192.1	548.8	548.8
Segment operating income	11.9	4.7	19.9	20
Resilient Flooring | Operating segment
Segment Reporting Information [Line Items]
Segment assets	513.4		513.4		539.5
Wood Flooring
Segment Reporting Information [Line Items]
Net sales to external customers	123.2	130.5	372.7	359.8
Segment operating income	2.2	$ 6.9	1.4	$ 2.8
Wood Flooring | Operating segment
Segment Reporting Information [Line Items]
Segment assets	$ 339.8		$ 339.8		$ 323.9

Litigation and Related Matters

Litigation and Related Matters (Details) - USD ($) $ in Millions	Jul. 13, 2016	May 16, 2016	Jul. 06, 2015	Jul. 31, 2015	Dec. 31, 2013	Sep. 30, 2016	Dec. 31, 2015
Loss Contingencies [Line Items]
Environmental liabilities						$ 0	$ 0
Armstrong Kushan, multilayered wood flooring imports from China
Loss Contingencies [Line Items]
Antidumping duties rate	17.37%		3.31%	13.74%	0.00%
Countervailing duties rate		1.38%		0.99%	0.98%
Armstrong Kushan, multilayered wood flooring imports from China | Accounts payable and accrued expenses
Loss Contingencies [Line Items]
Estimated litigation liability				$ 4.6		$ 5.9