Armstrong Flooring (AFIIQ) 10-Q 7 Aug 17 2017 Q2 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	6 Months Ended
	Jun. 30, 2017	Jul. 31, 2017
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	Jun. 30, 2017
Document Fiscal Year Focus	2,017
Document Fiscal Period Focus	Q2
Amendment Flag	false
Entity Common Stock, Shares Outstanding		27,085,479

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations and Comprehensive Income (Loss) (Unaudited) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016
Income Statement [Abstract]
Net sales	$ 297.3	$ 323.7	$ 562.5	$ 608.1
Cost of goods sold	240.2	258.5	458.3	493
Gross profit	57.1	65.2	104.2	115.1
Selling, general and administrative expenses	47.2	51.4	103.9	103.2
Operating income	9.9	13.8	0.3	11.9
Interest expense	0.7	0.7	1.2	0.7
Other expense, net	0.2	1.7	0	1.8
Income (loss) from continuing operations before income taxes	9	11.4	(0.9)	9.4
Income tax expense	3.6	4.4	1.5	4.9
Income (loss) from continuing operations	5.4	7	(2.4)	4.5
Gain on disposal of discontinued operations, net of tax	0	0	0	1.7
Net income (loss)	5.4	7	(2.4)	6.2
Other comprehensive income (loss), net of tax:
Foreign currency translation adjustments	1.9	(2.6)	3.4	(6.7)
Derivatives loss	(0.5)	(0.1)	(0.9)	(1.9)
Pension and postretirement adjustments	1.2	0.8	2.4	0.9
Total other comprehensive income (loss)	2.6	(1.9)	4.9	(7.7)
Total comprehensive income (loss)	$ 8	$ 5.1	$ 2.5	$ (1.5)
Basic earnings (loss) per share of common stock:
Basic (loss) per share of common stock from continuing operations (in dollars per share)	$ 0.20	$ 0.25	$ (0.08)	$ 0.16
Basic earnings per share of common stock from discontinued operations (in dollars per share)	0	0	0	0.06
Basic (loss) per share of common stock (in dollars per share)	0.20	0.25	(0.08)	0.22
Diluted earnings (loss) per share of common stock:
Diluted (loss) per share of common stock from continuing operations (in dollars per share)	0.20	0.25	(0.08)	0.16
Diluted earnings per share of common stock from discontinued operations (in dollars per share)	0	0	0	0.06
Diluted (loss) per share of common stock (in dollars per share)	$ 0.20	$ 0.25	$ (0.08)	$ 0.22

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($) $ in Millions	Jun. 30, 2017	Dec. 31, 2016
Current assets:
Cash	$ 39.3	$ 30.6
Accounts and notes receivable, net	94.2	76
Inventories, net	280.5	272.1
Income tax receivable	4.5	2.4
Prepaid expenses and other current assets	25	23.8
Total current assets	443.5	404.9
Property, plant, and equipment, less accumulated depreciation and amortization of $359.6 and $336.8, respectively	442.3	445.2
Prepaid pension costs	1	0.2
Intangible assets, net	76.1	42.6
Deferred income taxes	4.6	4.5
Other noncurrent assets	6.3	7
Total assets	973.8	904.4
Current liabilities:
Accounts payable and accrued expenses	168.6	163
Income tax payable	0.7	0.4
Total current liabilities	169.3	163.4
Long-term debt	91.1	21.2
Postretirement benefit liabilities	73.2	75.5
Pension benefit liabilities	1.5	1.6
Other long-term liabilities	8.5	9.1
Noncurrent income taxes payable	1.8	1.7
Deferred income taxes	16.4	8.4
Total liabilities	361.8	280.9
Stockholders’ equity:
Common stock with par value $.0001 per share: 100,000,000 shares authorized; 28,158,656 issued and 27,381,646 outstanding shares as of June 30, 2017 and 27,895,671 issued and outstanding shares as of December 31, 2016	0	0
Preferred stock with par value $.0001 per share: 15,000,000 shares authorized; none issued	0	0
Treasury stock, at cost, 777,010 shares as of June 30, 2017	(14.3)	0
Additional paid-in capital	673.6	673.3
Retained earnings	7.6	10
Accumulated other comprehensive (loss)	(54.9)	(59.8)
Total stockholders’ equity	612	623.5
Total liabilities and stockholders’ equity	$ 973.8	$ 904.4

Condensed Consolidated Balance4

Condensed Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Millions	Jun. 30, 2017	Dec. 31, 2016
Statement of Financial Position [Abstract]
Accumulated depreciation and amortization	$ 359.6	$ 336.8
Common stock, par value (in dollars per share)	$ 0.0001	$ 0.0001
Common stock, authorized (in shares)	100,000,000	100,000,000
Common stock, issued (in shares)	28,158,656	27,895,671
Common stock, outstanding (in shares)	27,381,646	27,895,671
Preferred stock, par value (in dollars per share)	$ 0.0001	$ 0.0001
Preferred stock, authorized (in shares)	15,000,000	15,000,000
Preferred stock, issued (in shares)	0	0
Treasury stock (in shares)	777,010

Condensed Consolidated Stateme5

Condensed Consolidated Statements of Stockholders' Equity (Unaudited) - USD ($) $ in Millions	Total	Common Stock	Treasury Stock	Net AWI Investment	Additional Paid In Capital	Accumulated Other Comprehensive (Loss) Income	Retained Earnings
Beginning balance at Dec. 31, 2015	$ 624	$ 0	$ 0	$ 622	$ 0	$ 2	$ 0
Beginning balance (in shares) at Dec. 31, 2015		0	0
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net (loss) income	6.2			(0.8)			7
Stock-based compensation, net	2.1				2.1
Stock-based employee compensation, net (in shares)		8,160
Net transfers from (to) AWI	31.1			85.3		(54.2)
Cash distribution paid to AWI	(50)			(50)
Issuance of common stock at separation		27,738,779
Reclassification of net parent investment to additional paid-in capital				(656.5)	656.5
Other comprehensive income (loss)	(7.7)					(7.7)
Ending balance at Jun. 30, 2016	605.7	$ 0	$ 0	0	658.6	(59.9)	7
Ending balance (in shares) at Jun. 30, 2016		27,746,939	0
Beginning balance at Dec. 31, 2016	623.5	$ 0	$ 0	0	673.3	(59.8)	10
Beginning balance (in shares) at Dec. 31, 2016		27,895,671	0
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net (loss) income	(2.4)						(2.4)
Repurchase of common stock	(14.4)		$ (14.4)
Repurchase of common stock (in shares)		783,618	783,618
Stock-based compensation, net	1.9		$ 0.1		1.8
Stock-based employee compensation, net (in shares)		269,593	6,608
Net transfers from (to) AWI	(1.5)			(1.5)
Reclassification of net parent investment to additional paid-in capital				1.5	(1.5)
Other comprehensive income (loss)	4.9					4.9
Ending balance at Jun. 30, 2017	$ 612	$ 0	$ (14.3)	$ 0	$ 673.6	$ (54.9)	$ 7.6
Ending balance (in shares) at Jun. 30, 2017		27,381,646	777,010

Condensed Consolidated Stateme6

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Millions	6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016
Cash flows from operating activities:
Net (loss) income	$ (2.4)	$ 6.2
Adjustments to reconcile net (loss) income to net cash provided by operating activities:
Depreciation and amortization	24.1	22.2
Deferred income taxes	5.9	(4.3)
Stock-based compensation	2.3	2.2
U.S. pension expense	4.5	2.2
Other non-cash adjustments, net	(0.5)	0.2
Changes in operating assets and liabilities:
Receivables	(17.4)	(32.7)
Inventories	(6.6)	(5.9)
Accounts payable and accrued expenses	9.2	23.3
Income taxes payable	(2.2)	6.9
Other assets and liabilities	(7.1)	4
Net cash provided by operating activities	9.8	24.3
Cash flows from investing activities:
Purchases of property, plant and equipment	(22.8)	(18)
Cash paid for acquisition	(36.1)	0
Other investing activities	0.2	0.7
Net cash used for investing activities	(58.7)	(17.3)
Cash flows from financing activities:
Proceeds from revolving credit facility	80	100
Payments on revolving credit facility	(10)	0
Financing costs	0	(1.4)
Payments of long-term debt	0	(10)
Payments on capital lease	(0.1)	0
Purchases of treasury stock	(14.4)	0
Cash distribution paid to AWI	0	(50)
Proceeds from exercised stock options	1.3	0
Net transfers from AWI	0	55.6
Net cash provided by financing activities	56.8	94.2
Effect of exchange rate changes on cash and cash equivalents	0.8	0.4
Net increase in cash and cash equivalents	8.7	101.6
Cash and cash equivalents at beginning of year	30.6	0
Cash and cash equivalents at end of period	39.3	101.6
Supplemental Cash Flow Disclosure:
Amounts in accounts payable for capital expenditures	6.2	3.5
Interest paid	1.2	0.5
Income taxes (refunded) paid, net	$ (2.7)	$ 0.5

Business and Basis of Presentat

Business and Basis of Presentation	6 Months Ended
	Jun. 30, 2017
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Business and Basis of Presentation	BUSINESS AND BASIS OF PRESENTATION Background Armstrong Flooring, Inc. (“AFI”) is a leading global producer of flooring products for use primarily in the construction and renovation of residential, commercial and institutional buildings. AFI designs, manufactures, sources and sells resilient and wood flooring products in North America and the Pacific Rim. 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. On April 1, 2016, we became an independent company as a result of the separation by Armstrong World Industries, Inc. ("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. Basis of Presentation Prior to April 1, 2016, AFI operated as a part of AWI. The financial information for periods prior to April 1, 2016 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, for periods prior to April 1, 2016, 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 those 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 (Loss) 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. 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. 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, lower of cost or market charges, lower of cost or net realizable value 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 six months ended June 30, 2017 and 2016 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. Except as noted below, the accounting policies used in preparing the Condensed Consolidated Financial Statements in this Form 10-Q are the same as those used in preparing the Consolidated Financial Statements for the year ended December 31, 2016. These statements should therefore be read in conjunction with the Consolidated Financial Statements and notes that are included in the Annual Report on Form 10-K for the fiscal year ended December 31, 2016 . During the fourth quarter of 2016, we changed the method of accounting for our Wood Flooring inventories from the last-in, first-out (“LIFO”) method to the first-in, first-out (“FIFO”) method. As a result of this accounting change, comparative financial statements of prior periods have been adjusted to apply the new method retrospectively. See additional disclosure regarding this change within the notes to the Consolidated Financial Statements included in the Annual Report on Form 10-K for the fiscal year ended December 31, 2016. The change from LIFO to FIFO decreased Cost of goods sold for the three months ended June 30, 2016 by $2.0 million and increased Income tax expense by $0.7 million , resulting in an increase in Net income of $1.3 million from $5.7 million to $7.0 million . Cost of goods sold for the six months ended June 30, 2016 decreased by $4.7 million and increased income tax expense by $1.6 million , resulting in an increase in Net income of $3.1 million from $3.1 million to $6.2 million . This accounting change also increased Additional paid-in capital at June 30, 2016 by $8.1 million from $650.5 million to $658.6 million . Retained earnings at June 30, 2016 increased by $1.3 million from $5.7 million to $7.0 million . Certain amounts in the prior year’s Condensed Consolidated Financial Statements and related notes thereto have been recast to conform to the 2017 presentation. All significant intercompany transactions within AFI have been eliminated from the Condensed Consolidated Financial Statements. Recently Adopted Accounting Standards In July 2015, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2015-11, " Simplifying the Measurement of Inventory." The guidance requires that inventory that is measured on a FIFO 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 LIFO basis or the retail recovery method, there is no change to current measurement requirements. This new guidance was effective for annual reporting periods beginning after December 15, 2016. We applied this guidance prospectively and there was no material impact on our financial condition, results of operations or cash flows as a result of the adoption of this guidance. In January 2017, the FASB issued ASU 2017-01, “ Clarifying the Definition of a Business ,” which amends the guidance in ASC Topic 805: Business Combinations. This guidance provides a new framework for determining whether transactions should be accounted for as acquisitions (or disposals) of assets or businesses. This new guidance is effective for annual and interim periods beginning after December 15, 2017 but early adoption is permitted if applied to transactions that have not been reported in financial statements that have been issued or made available for issuance. We adopted this standard effective April 1, 2017. Adoption of this standard did not impact our financial condition, results of operations or 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 clarifies certain narrow provisions of ASU 2014-09. These ASUs are effective for annual reporting periods beginning after December 15, 2017, but early adoption is permitted. During the second quarter of 2017, we continued our assessment of the new standard with a focus on identifying the performance obligations included within our revenue arrangements with customers. We have not selected a transition method and are continuing to evaluate the impact these ASUs will have on our financial condition, results of operations and cash flows. In March 2017, the FASB issued ASU 2017-07, “Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Cost.” The guidance requires the service cost component of net benefit cost to be presented in the income statement line items with compensation cost and all other components of net benefit cost to be presented outside operating income. This new guidance is effective for annual and interim periods in fiscal years beginning after December 15, 2017 and must be adopted retrospectively. Early adoption is permitted but only at the beginning of an annual period. We are currently evaluating the impact the adoption of this standard will have on our financial condition, results of operations and cash flows.

Discontinued Operations

Discontinued Operations	6 Months Ended
	Jun. 30, 2017
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 2014 resulted in presenting DLW for all historical periods prior to the Spin-off 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. Pursuant to the separation agreements between us and AWI, future claims related to DLW will remain the financial responsibility of AWI. 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 Spin-off. Three Months Ended Six Months Ended 2016 2016 Loss on disposal of discontinued operations before income tax $ — $ (0.1 ) Income tax benefit — 1.8 Gain on disposal of discontinued operations, net of tax $ — $ 1.7

Relationship with AWI

Relationship with AWI	6 Months Ended
	Jun. 30, 2017
Related Party Transactions [Abstract]
Relationship with AWI	RELATIONSHIP WITH AWI Allocation of general corporate and other expenses For periods prior to the Spin-off, 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. Beginning in the first quarter of 2016, such expenses were incurred directly by our segments. No expenses were allocated to us after the Spin-off. The presentation of these costs allocated to us by AWI in our Condensed Consolidated Statements of Operations and Comprehensive Income (Loss) is as follows: Three Months Ended Six Months Ended 2016 2016 Selling, general and administrative expenses $ — $ 0.5 Other expense, net — 0.3 Total $ — $ 0.8 In the first quarter of 2017, we recorded an adjustment of $1.3 million to the tax attributes assumed upon separation.

Income Taxes

Income Taxes	6 Months Ended
	Jun. 30, 2017
Income Tax Disclosure [Abstract]
Income Taxes	INCOME TAXES The following table presents details related to our income taxes: Three Months Ended Six Months Ended 2017 2016 2017 2016 Income (loss) from continuing operations before income taxes $ 9.0 $ 11.4 $ (0.9 ) $ 9.4 Income tax expense 3.6 4.4 1.5 4.9 Effective tax rate 40.0 % 38.6 % (166.7 )% 52.1 % The effective tax rate for the second quarter of 2017 was higher versus the same period in 2016, primarily due to the geographic distribution of earnings. We recorded income tax expense on a pretax loss for the six months ended June 30, 2017 due to unbenefitted foreign losses. 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 2017 to AFI's unrecognized tax benefits as of December 31, 2016 . As of June 30, 2017 , we consider foreign unremitted earnings to be permanently reinvested.

Earnings Per Share of Common St

Earnings Per Share of Common Stock	6 Months Ended
	Jun. 30, 2017
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 Six Months Ended 2017 2016 2017 2016 Numerator Income (loss) from continuing operations $ 5.4 $ 7.0 $ (2.4 ) $ 4.5 Gain on disposal of discontinued operations, net tax — — — 1.7 Net income (loss) $ 5.4 $ 7.0 $ (2.4 ) $ 6.2 Denominator Weighted average number of common shares outstanding 27,638,329 27,743,714 27,779,878 27,740,817 Weighted average number of vested shares not yet issued 108,368 154,767 101,023 63,904 Weighted average number of common shares outstanding - Basic 27,746,697 27,898,481 27,880,901 27,804,721 Dilutive stock-based compensation awards outstanding 233,641 406,931 — 203,465 Weighted average number of common shares outstanding - Diluted 27,980,338 28,305,412 27,880,901 28,008,186 For the three months ended June 30, 2017, and the three and six months ended June 30, 2016, diluted earnings per share was calculated using net income available to common stockholders divided by the diluted weighted average number of common shares outstanding during the period, determined using the treasury stock method. For the six months ended June 30, 2017, the diluted loss per share was calculated using basic common shares outstanding, as inclusion of potentially dilutive common shares would be anti-dilutive. Performance-based employee compensation awards are considered potentially dilutive in the initial period in which the performance conditions are met. The following awards were excluded from the computation of diluted earnings per share: Three Months Ended Six Months Ended 2017 2016 2017 2016 Potentially dilutive common shares excluded from diluted computation, as inclusion would be anti-dilutive 530,321 391,353 803,432 391,353 Performance awards excluded from diluted computation, as performance conditions not met 874,337 924,579 836,655 924,579

Accounts and Notes Receivable

Accounts and Notes Receivable	6 Months Ended
	Jun. 30, 2017
Receivables [Abstract]
Accounts and Notes Receivable	ACCOUNTS AND NOTES RECEIVABLE The following table presents accounts and note receivables, net of allowances: June 30, 2017 December 31, 2016 Customer receivables $ 106.9 $ 84.3 Miscellaneous receivables 4.0 5.5 Less: allowance for product warranties, discounts, and losses (16.7 ) (13.8 ) Total $ 94.2 $ 76.0 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: Six Months Ended June 30, 2017 2016 Balance as of January 1, $ (7.5 ) $ (7.3 ) Reductions for payments 5.9 3.5 Current year warranty accruals (6.4 ) (3.7 ) Balance as of June 30, $ (8.0 ) $ (7.5 )

Inventories

Inventories	6 Months Ended
	Jun. 30, 2017
Inventory Disclosure [Abstract]
Inventories	INVENTORIES The following table presents details related to our inventories, net: June 30, 2017 December 31, 2016 Finished goods $ 165.4 $ 159.9 Goods in process 16.3 18.1 Raw materials and supplies 98.8 94.1 Total $ 280.5 $ 272.1

Intangible Assets

Intangible Assets	6 Months Ended
	Jun. 30, 2017
Goodwill and Intangible Assets Disclosure [Abstract]
Intangible Assets	INTANGIBLE ASSETS The following table presents details related to our intangible assets: June 30, 2017 December 31, 2016 Estimated Useful Life Gross Carrying Amount Accumulated Amortization Gross Carrying Amount Accumulated Amortization Long-lived intangible assets Contractual arrangements Various $ 38.4 $ 1.2 $ 5.1 $ 0.7 Intellectual property Various 6.5 1.7 5.8 1.6 Subtotal 44.9 $ 2.9 10.9 $ 2.3 Indefinite-lived intangible assets Trademarks and brand names Indefinite 34.1 34.0 Total $ 79.0 $ 44.9 Three Months Ended Six Months Ended 2017 2016 2017 2016 Amortization expense $ 0.5 $ 0.1 $ 0.6 $ 0.2 In June 2017, we acquired vinyl composition tile ("VCT") assets for $36.1 million , consisting of equipment and trademarks of Mannington Mills, Inc. ("Mannington Mills") under an agreement that included non-compete provisions. We allocated $33.4 million of the purchase price to intangible assets and the remainder to inventories and equipment. The assigned intangible asset classes were contractual arrangements, $33.1 million , with an estimated useful life of five years , and intellectual property, $0.3 million , with an estimated useful life of two years . Amortization expense on the acquired intangibles was $0.4 million for the three and six months ended June 30, 2017. In addition, Mannington Mills, Inc. is eligible for contingent consideration of up to $9.0 million based on sales of our VCT flooring products for the twelve month periods ending June 30, 2019 and June 30, 2020 (“measurement periods”) compared to a base period of combined AFI and Mannington Mills sales for the 12 month period ending June 30, 2017. The contingent consideration is tiered for each of the separate twelve month measurement periods ranging from consideration of zero to a maximum of $4.5 million in each measurement period. No contingent liability has been recognized as we concluded that such liability is not probable and estimable; this conclusion will be reevaluated at each subsequent reporting period. Any contingent liability recognized will be recorded as an adjustment to the value of the acquired assets.

Accounts Payable and Accrued Ex

Accounts Payable and Accrued Expenses	6 Months Ended
	Jun. 30, 2017
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: June 30, 2017 December 31, 2016 Payables, trade and other $ 134.7 $ 123.4 Employment costs 19.4 23.3 Other accrued expenses 14.5 16.3 Total $ 168.6 $ 163.0

Severance Expense

Severance Expense	6 Months Ended
	Jun. 30, 2017
Restructuring and Related Activities [Abstract]
Severance Expense	SEVERANCE EXPENSE In the first quarter of 2017, we announced that we were combining our commercial and residential go-to-market structures and related organization. The new structure was designed to provide enhanced support and responsiveness to retailers and contractors and to foster greater alignment with distributors, which cover both commercial and residential markets. As a result of this reorganization, approximately 40 positions were eliminated, and the impacted employees received severance benefits. We recognized charges of $4.6 million in selling, general and administrative (“SG&A”) expense as a result of this reorganization, of which $2.7 million and $1.9 million was recognized in the Resilient Flooring segment and Wood Flooring segment, respectively.

Pension and Other Postretiremen

Pension and Other Postretirement Benefit Programs	6 Months Ended
	Jun. 30, 2017
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”). 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 previously provided by AWI. AFI also retained the AFI Postretirement Plan described above. The following table summarizes our pension and postretirement expense (income). Three Months Ended Six Months Ended 2017 2016 2017 2016 AFI Plans: Defined-benefit pension, U.S. Service cost $ 1.3 $ 1.5 $ 2.7 $ 1.5 Interest cost 3.9 3.9 7.8 3.9 Expected return on plan assets (5.6 ) (5.8 ) (11.2 ) (5.8 ) Amortization of prior service cost 0.1 0.1 0.2 0.1 Amortization of net actuarial loss 2.6 2.5 5.1 2.5 Total, defined-benefit pension, U.S. $ 2.3 $ 2.2 $ 4.6 $ 2.2 Defined-benefit pension, Canada Interest cost $ 0.1 $ 0.2 $ 0.3 $ 0.2 Expected return on plan assets (0.2 ) (0.3 ) (0.4 ) (0.3 ) Amortization of net actuarial loss 0.1 0.1 0.1 0.1 Total, defined-benefit pension, Canada $ — $ — $ — $ — Defined-benefit postretirement, U.S. Service cost $ 0.1 $ 0.1 $ 0.2 $ 0.1 Interest cost 0.9 0.8 1.7 0.9 Amortization of prior service credits — (0.1 ) — (0.1 ) Amortization of net actuarial gains (0.6 ) (1.1 ) (1.2 ) (1.1 ) Total defined-benefit postretirement, U.S. $ 0.4 $ (0.3 ) $ 0.7 $ (0.2 ) Shared Plans: Defined-benefit pension, U.S. $ — $ — $ — $ 2.2 Defined-benefit pension, Canada — — — 0.1 Defined-benefit postretirement, U.S. — — — (0.3 )

Common Stock Repurchase Plan (N

Common Stock Repurchase Plan (Notes)	6 Months Ended
	Jun. 30, 2017
Equity [Abstract]
Common Stock Repurchase Plan	COMMON STOCK REPURCHASE PLAN On March 6, 2017, we announced that our board of directors had approved a share repurchase program pursuant to which we are authorized to repurchase up to $50.0 million of our outstanding shares of common stock (the “Program”). Repurchases under the Program may be made through open market and block transactions, including Rule 10b5-1 plans, at such times and in such amounts as management deems appropriate, subject to market and business conditions, regulatory requirements and other factors. The Program does not obligate us to repurchase any particular amount of common stock and may be suspended or discontinued at any time without notice. During the three months ended June 30, 2017, we repurchased 0.5 million shares under the Program for a total cost of $9.5 million , or an average price of $18.43 per share. Since inception of the Program, we have repurchased 0.8 million shares under the Program for a total cost of $14.4 million , or an average price of $18.39 per share, through June 30, 2017 .

Accumulated Other Comprehensive

Accumulated Other Comprehensive Income (Loss)	6 Months Ended
	Jun. 30, 2017
Equity [Abstract]
Accumulated Other Comprehensive Income (Loss)	ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) The balance of each component of accumulated other comprehensive income (loss) ("AOCI"), net of tax, is presented in the table below. June 30, 2017 December 31, 2016 Foreign currency translation adjustments $ 3.9 $ 0.5 Derivative gain, net (0.4 ) 0.5 Pension and postretirement adjustments (58.4 ) (60.8 ) Accumulated other comprehensive (loss) $ (54.9 ) $ (59.8 ) The following table summarizes the activity, by component, related to the change in AOCI. Foreign Currency Translation Adjustments Derivative Gain (Loss) Pension and Postretirement Adjustments Total Accumulated Other Comprehensive Income (Loss) Balance, December 31, 2016 $ 0.5 $ 0.5 $ (60.8 ) $ (59.8 ) Other comprehensive income (loss) before reclassifications, net of tax 3.4 (0.9 ) (0.3 ) 2.2 Amounts reclassified from accumulated other comprehensive income — — 2.7 2.7 Net current period other comprehensive income (loss) 3.4 (0.9 ) 2.4 4.9 Balance, June 30, 2017 $ 3.9 $ (0.4 ) $ (58.4 ) $ (54.9 ) 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 (6.7 ) (1.1 ) (0.1 ) (7.9 ) Amounts reclassified from accumulated other comprehensive income — (0.8 ) 1.0 0.2 Net current period other comprehensive (loss) income (6.7 ) (1.9 ) 0.9 (7.7 ) Balance, June 30, 2016 $ 2.0 $ 0.2 $ (62.1 ) $ (59.9 ) The amounts reclassified from AOCI and the affected line item of the Condensed Consolidated Statements of Operations and Comprehensive Income (Loss) are presented in the table below. Three Months Ended Six Months Ended 2017 2016 2017 2016 Affected Line Item Derivative Adjustments: Foreign exchange contracts - purchases $ — $ 0.1 $ — $ 0.2 Cost of goods sold Foreign exchange contracts - sales (0.1 ) (0.4 ) — (1.4 ) Net sales Total income before tax (0.1 ) (0.3 ) — (1.2 ) Tax expense — 0.1 — 0.4 Income tax expense Total income, net of tax (0.1 ) (0.2 ) — (0.8 ) Pension and Postretirement Adjustments: Prior service cost amortization — — 0.1 — Cost of goods sold Prior service cost amortization 0.1 — 0.1 — Selling, general and administrative expenses Amortization of net actuarial loss 1.2 0.6 2.2 0.6 Cost of goods sold Amortization of net actuarial loss 0.9 0.9 1.8 0.9 Selling, general and administrative expenses Total expense before tax 2.2 1.5 4.2 1.5 Tax benefit (0.8 ) (0.5 ) (1.5 ) (0.5 ) Income tax expense Total expense, net of tax 1.4 1.0 2.7 1.0 Total reclassifications for the period $ 1.3 $ 0.8 $ 2.7 $ 0.2

Segment Information

Segment Information	6 Months Ended
	Jun. 30, 2017
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, 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, flooring contractors and to the manufactured homes industry, and through secured 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. Our Wood Flooring products are generally sold to independent wholesale flooring distributors, large home centers, retailers and flooring contractors, and through secured specifications with regional and national builders. When market conditions and available capacity warrant, we also provide products on an original equipment manufacturer OEM basis to other flooring companies. 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 (Loss). The following tables summarize segment performance: Three Months Ended Six Months Ended 2017 2016 2017 2016 Net sales to external customers Resilient Flooring $ 187.8 $ 194.7 $ 348.3 $ 358.6 Wood Flooring 109.5 129.0 214.2 249.5 Total net sales to external customers $ 297.3 $ 323.7 $ 562.5 $ 608.1 Operating income (loss) Resilient Flooring $ 12.5 $ 13.4 $ 7.5 $ 8.0 Wood Flooring (2.6 ) 0.4 (7.2 ) 3.9 Total operating income $ 9.9 $ 13.8 $ 0.3 $ 11.9 The following table summarizes segment assets: June 30, 2017 December 31, 2016 Assets Resilient Flooring $ 571.6 $ 514.3 Wood Flooring 355.6 354.7 Unallocated 46.6 35.4 Total assets $ 973.8 $ 904.4 Unallocated assets primarily consist of cash and deferred income taxes.

Litigation and Related Matters

Litigation and Related Matters	6 Months Ended
	Jun. 30, 2017
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 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 as of June 30, 2017 and December 31, 2016 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 CVD rate of 0.98% and a final AD rate of 0.00% . Litigation regarding this matter has continued in the U.S. courts. 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 ("CAFC"). The CAFC, on February 15, 2017, found that DOC did not make the requisite factual findings necessary to support its original investigation determination. The CAFC vacated and remanded the Court of International Trade decision for further proceedings. Success in the subsequent remand proceedings (and any further appeals) could result in a revocation of the AD order with respect to Armstrong and other separate rate respondents. 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 2017. 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 court granted the preliminary injunction requested by plaintiffs on August 13, 2015, and enjoined the U.S. Government agencies from causing or permitting liquidation of unliquidated entries of multilayered wood flooring from China, pending final decision on the case. 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 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. We successfully filed an injunction request. The court granted the preliminary injunction on January 4, 2017 and enjoined the U.S. Government agencies from causing or permitting liquidation of unliquidated entries of multilayered wood flooring from China, pending final decision on the case. The preliminary injunction also ensures that Armstrong’s entries made during the 2013-14 review period will ultimately be liquidated in accordance with the final decision by the courts. AWI and Armstrong Kunshan were not subject to review during the fourth administrative review period, however, we are 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. The fourth administrative review period covered all multilayered wood flooring imports made between December 1, 2014 and November 30, 2015 (AD) and between January 1, 2014 and December 31, 2014 (CVD). On May 15, 2017, the DOC published a final “all others” CVD rate of 1.06% and on June 5, 2017, DOC imposed a de minimus “all others” AD rate which will apply to our multilayered wood flooring imports during this period. We expect to receive a refund for our multilayered wood flooring imports during this time period as our deposit rate exceeded this de minimus rate. However, the AD decision has been appealed and the final assessment rate could change as a result of the litigation. 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 fourth administrative review process. Administrative reviews for the fifth review period (December 1, 2015-November 30, 2016 for AD and January 1, 2015-December 31, 2015 for CVD) have been initiated and are currently pending. We are not subject to review for this 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. The U.S. International Trade Commission has scheduled a sunset review of the original Orders which could result in the removal of the Orders. The review is scheduled to be concluded in the fourth quarter of 2017. 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.

Subsequent Event

Subsequent Event	6 Months Ended
	Jun. 30, 2017
Subsequent Events [Abstract]
Subsequent Event	SUBSEQUENT EVENT In August 2017, our board of directors approved the closure of two Wood Flooring segment manufacturing facilities, including a solid wood plant in Jackson, Tennessee and an engineered wood plant in Vicksburg, Mississippi (the "Closures"). We expect the Closures to be completed in the fourth quarter of 2017 and will result in the separation of approximately 300 employees. We estimate we will incur pre-tax cash charges of $3 million to $5 million for employee separation and other closure-related expenses. In addition, we estimate that we may incur pre-tax non-cash asset write-downs of up to $26 million if we ultimately commit to a plan to sell or otherwise dispose of these facilities.

Business and Basis of Present23

Business and Basis of Presentation (Policies)	6 Months Ended
	Jun. 30, 2017
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 periods prior to April 1, 2016 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, for periods prior to April 1, 2016, 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 those 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 (Loss) 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. 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. 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, lower of cost or market charges, lower of cost or net realizable value 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 six months ended June 30, 2017 and 2016 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. Except as noted below, the accounting policies used in preparing the Condensed Consolidated Financial Statements in this Form 10-Q are the same as those used in preparing the Consolidated Financial Statements for the year ended December 31, 2016. These statements should therefore be read in conjunction with the Consolidated Financial Statements and notes that are included in the Annual Report on Form 10-K for the fiscal year ended December 31, 2016 . During the fourth quarter of 2016, we changed the method of accounting for our Wood Flooring inventories from the last-in, first-out (“LIFO”) method to the first-in, first-out (“FIFO”) method. As a result of this accounting change, comparative financial statements of prior periods have been adjusted to apply the new method retrospectively. See additional disclosure regarding this change within the notes to the Consolidated Financial Statements included in the Annual Report on Form 10-K for the fiscal year ended December 31, 2016. The change from LIFO to FIFO decreased Cost of goods sold for the three months ended June 30, 2016 by $2.0 million and increased Income tax expense by $0.7 million , resulting in an increase in Net income of $1.3 million from $5.7 million to $7.0 million . Cost of goods sold for the six months ended June 30, 2016 decreased by $4.7 million and increased income tax expense by $1.6 million , resulting in an increase in Net income of $3.1 million from $3.1 million to $6.2 million . This accounting change also increased Additional paid-in capital at June 30, 2016 by $8.1 million from $650.5 million to $658.6 million . Retained earnings at June 30, 2016 increased by $1.3 million from $5.7 million to $7.0 million . Certain amounts in the prior year’s Condensed Consolidated Financial Statements and related notes thereto have been recast to conform to the 2017 presentation. 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 July 2015, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2015-11, " Simplifying the Measurement of Inventory." The guidance requires that inventory that is measured on a FIFO 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 LIFO basis or the retail recovery method, there is no change to current measurement requirements. This new guidance was effective for annual reporting periods beginning after December 15, 2016. We applied this guidance prospectively and there was no material impact on our financial condition, results of operations or cash flows as a result of the adoption of this guidance. In January 2017, the FASB issued ASU 2017-01, “ Clarifying the Definition of a Business ,” which amends the guidance in ASC Topic 805: Business Combinations. This guidance provides a new framework for determining whether transactions should be accounted for as acquisitions (or disposals) of assets or businesses. This new guidance is effective for annual and interim periods beginning after December 15, 2017 but early adoption is permitted if applied to transactions that have not been reported in financial statements that have been issued or made available for issuance. We adopted this standard effective April 1, 2017. Adoption of this standard did not impact our financial condition, results of operations or 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 clarifies certain narrow provisions of ASU 2014-09. These ASUs are effective for annual reporting periods beginning after December 15, 2017, but early adoption is permitted. During the second quarter of 2017, we continued our assessment of the new standard with a focus on identifying the performance obligations included within our revenue arrangements with customers. We have not selected a transition method and are continuing to evaluate the impact these ASUs will have on our financial condition, results of operations and cash flows. In March 2017, the FASB issued ASU 2017-07, “Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Cost.” The guidance requires the service cost component of net benefit cost to be presented in the income statement line items with compensation cost and all other components of net benefit cost to be presented outside operating income. This new guidance is effective for annual and interim periods in fiscal years beginning after December 15, 2017 and must be adopted retrospectively. Early adoption is permitted but only at the beginning of an annual period. We are currently evaluating the impact the adoption of this standard will have on our financial condition, results of operations and cash flows.
Method of Accounting for Inventory	During the fourth quarter of 2016, we changed the method of accounting for our Wood Flooring inventories from the last-in, first-out (“LIFO”) method to the first-in, first-out (“FIFO”) method. As a result of this accounting change, comparative financial statements of prior periods have been adjusted to apply the new method retrospectively. See additional disclosure regarding this change within the notes to the Consolidated Financial Statements included in the Annual Report on Form 10-K for the fiscal year ended December 31, 2016.

Discontinued Operations (Tables

Discontinued Operations (Tables)	6 Months Ended
	Jun. 30, 2017
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 Spin-off. Three Months Ended Six Months Ended 2016 2016 Loss on disposal of discontinued operations before income tax $ — $ (0.1 ) Income tax benefit — 1.8 Gain on disposal of discontinued operations, net of tax $ — $ 1.7

Relationship with AWI (Tables)

Relationship with AWI (Tables)	6 Months Ended
	Jun. 30, 2017
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 (Loss) is as follows: Three Months Ended Six Months Ended 2016 2016 Selling, general and administrative expenses $ — $ 0.5 Other expense, net — 0.3 Total $ — $ 0.8

Income Taxes (Tables)

Income Taxes (Tables)	6 Months Ended
	Jun. 30, 2017
Income Tax Disclosure [Abstract]
Schedule of Components of Income Tax Expense (Benefit)	Three Months Ended Six Months Ended 2017 2016 2017 2016 Income (loss) from continuing operations before income taxes $ 9.0 $ 11.4 $ (0.9 ) $ 9.4 Income tax expense 3.6 4.4 1.5 4.9 Effective tax rate 40.0 % 38.6 % (166.7 )% 52.1 %

Earnings Per Share of Common 27

Earnings Per Share of Common Stock (Tables)	6 Months Ended
	Jun. 30, 2017
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 Six Months Ended 2017 2016 2017 2016 Numerator Income (loss) from continuing operations $ 5.4 $ 7.0 $ (2.4 ) $ 4.5 Gain on disposal of discontinued operations, net tax — — — 1.7 Net income (loss) $ 5.4 $ 7.0 $ (2.4 ) $ 6.2 Denominator Weighted average number of common shares outstanding 27,638,329 27,743,714 27,779,878 27,740,817 Weighted average number of vested shares not yet issued 108,368 154,767 101,023 63,904 Weighted average number of common shares outstanding - Basic 27,746,697 27,898,481 27,880,901 27,804,721 Dilutive stock-based compensation awards outstanding 233,641 406,931 — 203,465 Weighted average number of common shares outstanding - Diluted 27,980,338 28,305,412 27,880,901 28,008,186
Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share	The following awards were excluded from the computation of diluted earnings per share: Three Months Ended Six Months Ended 2017 2016 2017 2016 Potentially dilutive common shares excluded from diluted computation, as inclusion would be anti-dilutive 530,321 391,353 803,432 391,353 Performance awards excluded from diluted computation, as performance conditions not met 874,337 924,579 836,655 924,579

Accounts and Notes Receivable (

Accounts and Notes Receivable (Tables)	6 Months Ended
	Jun. 30, 2017
Receivables [Abstract]
Schedule of Accounts and Notes Receivable	The following table presents accounts and note receivables, net of allowances: June 30, 2017 December 31, 2016 Customer receivables $ 106.9 $ 84.3 Miscellaneous receivables 4.0 5.5 Less: allowance for product warranties, discounts, and losses (16.7 ) (13.8 ) Total $ 94.2 $ 76.0
Summary of Product Warranty Accrual	The following table summarizes the activity for the allowance for product warranties: Six Months Ended June 30, 2017 2016 Balance as of January 1, $ (7.5 ) $ (7.3 ) Reductions for payments 5.9 3.5 Current year warranty accruals (6.4 ) (3.7 ) Balance as of June 30, $ (8.0 ) $ (7.5 )

Inventories (Tables)

Inventories (Tables)	6 Months Ended
	Jun. 30, 2017
Inventory Disclosure [Abstract]
Schedule of Inventory	The following table presents details related to our inventories, net: June 30, 2017 December 31, 2016 Finished goods $ 165.4 $ 159.9 Goods in process 16.3 18.1 Raw materials and supplies 98.8 94.1 Total $ 280.5 $ 272.1

Intangible Assets (Tables)

Intangible Assets (Tables)	6 Months Ended
	Jun. 30, 2017
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Finite-Lived Intangible Assets	The following table presents details related to our intangible assets: June 30, 2017 December 31, 2016 Estimated Useful Life Gross Carrying Amount Accumulated Amortization Gross Carrying Amount Accumulated Amortization Long-lived intangible assets Contractual arrangements Various $ 38.4 $ 1.2 $ 5.1 $ 0.7 Intellectual property Various 6.5 1.7 5.8 1.6 Subtotal 44.9 $ 2.9 10.9 $ 2.3 Indefinite-lived intangible assets Trademarks and brand names Indefinite 34.1 34.0 Total $ 79.0 $ 44.9
Schedule of Indefinite-Lived Intangible Assets	The following table presents details related to our intangible assets: June 30, 2017 December 31, 2016 Estimated Useful Life Gross Carrying Amount Accumulated Amortization Gross Carrying Amount Accumulated Amortization Long-lived intangible assets Contractual arrangements Various $ 38.4 $ 1.2 $ 5.1 $ 0.7 Intellectual property Various 6.5 1.7 5.8 1.6 Subtotal 44.9 $ 2.9 10.9 $ 2.3 Indefinite-lived intangible assets Trademarks and brand names Indefinite 34.1 34.0 Total $ 79.0 $ 44.9
Summary of Intangible Asset Amortization Expense	Three Months Ended Six Months Ended 2017 2016 2017 2016 Amortization expense $ 0.5 $ 0.1 $ 0.6 $ 0.2

Accounts Payable and Accrued 31

Accounts Payable and Accrued Expenses (Tables)	6 Months Ended
	Jun. 30, 2017
Payables and Accruals [Abstract]
Schedule of Accounts Payable and Accrued Expenses	The following table details amounts related to our accounts payable and accrued expenses: June 30, 2017 December 31, 2016 Payables, trade and other $ 134.7 $ 123.4 Employment costs 19.4 23.3 Other accrued expenses 14.5 16.3 Total $ 168.6 $ 163.0

Pension and Other Postretirem32

Pension and Other Postretirement Benefit Programs (Tables)	6 Months Ended
	Jun. 30, 2017
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 Six Months Ended 2017 2016 2017 2016 AFI Plans: Defined-benefit pension, U.S. Service cost $ 1.3 $ 1.5 $ 2.7 $ 1.5 Interest cost 3.9 3.9 7.8 3.9 Expected return on plan assets (5.6 ) (5.8 ) (11.2 ) (5.8 ) Amortization of prior service cost 0.1 0.1 0.2 0.1 Amortization of net actuarial loss 2.6 2.5 5.1 2.5 Total, defined-benefit pension, U.S. $ 2.3 $ 2.2 $ 4.6 $ 2.2 Defined-benefit pension, Canada Interest cost $ 0.1 $ 0.2 $ 0.3 $ 0.2 Expected return on plan assets (0.2 ) (0.3 ) (0.4 ) (0.3 ) Amortization of net actuarial loss 0.1 0.1 0.1 0.1 Total, defined-benefit pension, Canada $ — $ — $ — $ — Defined-benefit postretirement, U.S. Service cost $ 0.1 $ 0.1 $ 0.2 $ 0.1 Interest cost 0.9 0.8 1.7 0.9 Amortization of prior service credits — (0.1 ) — (0.1 ) Amortization of net actuarial gains (0.6 ) (1.1 ) (1.2 ) (1.1 ) Total defined-benefit postretirement, U.S. $ 0.4 $ (0.3 ) $ 0.7 $ (0.2 ) Shared Plans: Defined-benefit pension, U.S. $ — $ — $ — $ 2.2 Defined-benefit pension, Canada — — — 0.1 Defined-benefit postretirement, U.S. — — — (0.3 )

Accumulated Other Comprehensi33

Accumulated Other Comprehensive Income (Loss) (Tables)	6 Months Ended
	Jun. 30, 2017
Equity [Abstract]
Schedule of Accumulated Other Comprehensive Income (Loss)	The balance of each component of accumulated other comprehensive income (loss) ("AOCI"), net of tax, is presented in the table below. June 30, 2017 December 31, 2016 Foreign currency translation adjustments $ 3.9 $ 0.5 Derivative gain, net (0.4 ) 0.5 Pension and postretirement adjustments (58.4 ) (60.8 ) Accumulated other comprehensive (loss) $ (54.9 ) $ (59.8 ) The following table summarizes the activity, by component, related to the change in AOCI. Foreign Currency Translation Adjustments Derivative Gain (Loss) Pension and Postretirement Adjustments Total Accumulated Other Comprehensive Income (Loss) Balance, December 31, 2016 $ 0.5 $ 0.5 $ (60.8 ) $ (59.8 ) Other comprehensive income (loss) before reclassifications, net of tax 3.4 (0.9 ) (0.3 ) 2.2 Amounts reclassified from accumulated other comprehensive income — — 2.7 2.7 Net current period other comprehensive income (loss) 3.4 (0.9 ) 2.4 4.9 Balance, June 30, 2017 $ 3.9 $ (0.4 ) $ (58.4 ) $ (54.9 ) 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 (6.7 ) (1.1 ) (0.1 ) (7.9 ) Amounts reclassified from accumulated other comprehensive income — (0.8 ) 1.0 0.2 Net current period other comprehensive (loss) income (6.7 ) (1.9 ) 0.9 (7.7 ) Balance, June 30, 2016 $ 2.0 $ 0.2 $ (62.1 ) $ (59.9 )
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 (Loss) are presented in the table below. Three Months Ended Six Months Ended 2017 2016 2017 2016 Affected Line Item Derivative Adjustments: Foreign exchange contracts - purchases $ — $ 0.1 $ — $ 0.2 Cost of goods sold Foreign exchange contracts - sales (0.1 ) (0.4 ) — (1.4 ) Net sales Total income before tax (0.1 ) (0.3 ) — (1.2 ) Tax expense — 0.1 — 0.4 Income tax expense Total income, net of tax (0.1 ) (0.2 ) — (0.8 ) Pension and Postretirement Adjustments: Prior service cost amortization — — 0.1 — Cost of goods sold Prior service cost amortization 0.1 — 0.1 — Selling, general and administrative expenses Amortization of net actuarial loss 1.2 0.6 2.2 0.6 Cost of goods sold Amortization of net actuarial loss 0.9 0.9 1.8 0.9 Selling, general and administrative expenses Total expense before tax 2.2 1.5 4.2 1.5 Tax benefit (0.8 ) (0.5 ) (1.5 ) (0.5 ) Income tax expense Total expense, net of tax 1.4 1.0 2.7 1.0 Total reclassifications for the period $ 1.3 $ 0.8 $ 2.7 $ 0.2

Segment Information (Tables)

Segment Information (Tables)	6 Months Ended
	Jun. 30, 2017
Segment Reporting [Abstract]
Schedule of Segment Reporting Information, by Segment	The following tables summarize segment performance: Three Months Ended Six Months Ended 2017 2016 2017 2016 Net sales to external customers Resilient Flooring $ 187.8 $ 194.7 $ 348.3 $ 358.6 Wood Flooring 109.5 129.0 214.2 249.5 Total net sales to external customers $ 297.3 $ 323.7 $ 562.5 $ 608.1 Operating income (loss) Resilient Flooring $ 12.5 $ 13.4 $ 7.5 $ 8.0 Wood Flooring (2.6 ) 0.4 (7.2 ) 3.9 Total operating income $ 9.9 $ 13.8 $ 0.3 $ 11.9 The following table summarizes segment assets: June 30, 2017 December 31, 2016 Assets Resilient Flooring $ 571.6 $ 514.3 Wood Flooring 355.6 354.7 Unallocated 46.6 35.4 Total assets $ 973.8 $ 904.4

Business and Basis of Present35

Business and Basis of Presentation - Narrative (Details) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2017USD ($)	Jun. 30, 2016USD ($)	Jun. 30, 2017USD ($)	Jun. 30, 2016USD ($)	Dec. 31, 2016USD ($)	Apr. 01, 2016Company
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Number of companies following business separation | Company						2
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Cost of goods sold	$ 240.2	$ 258.5	$ 458.3	$ 493
Income tax expense	3.6	4.4	1.5	4.9
Net (loss)	5.4	7	(2.4)	6.2
Additional Paid in Capital	673.6		673.6		$ 673.3
Retained Earnings (Accumulated Deficit)	$ 7.6		$ 7.6		$ 10
Wood Flooring | Inventory Accounting Principle Adjustment from LIFO to FIFO
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Net (loss)		(7)		(6.2)
Additional Paid in Capital		658.6		658.6
Retained Earnings (Accumulated Deficit)		7		7
Wood Flooring | Restatement Adjustment | Inventory Accounting Principle Adjustment from LIFO to FIFO
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Cost of goods sold		(2)		(4.7)
Income tax expense		0.7		1.6
Net (loss)		1.3		3.1
Additional Paid in Capital		8.1		8.1
Retained Earnings (Accumulated Deficit)		1.3		1.3
Wood Flooring | Scenario, Previously Reported | Inventory Accounting Principle Adjustment from LIFO to FIFO
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Net (loss)		(5.7)		(3.1)
Additional Paid in Capital		650.5		650.5
Retained Earnings (Accumulated Deficit)		$ 5.7		$ 5.7

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		6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016
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	$ 0	$ 0	$ 1.7
DLW Subsidiary | Discontinued operations
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Loss on disposal of discontinued operations before income tax		0		(0.1)
Income tax benefit		0		1.8
Gain on disposal of discontinued operations, net of tax		$ 0		$ 1.7

Relationship with AWI (Details)

Relationship with AWI (Details) - Armstrong World Industries - USD ($)	Apr. 01, 2016	Mar. 31, 2017	Jun. 30, 2016	Jun. 30, 2016
Related Party Transaction [Line Items]
Adjustments to tax attributes assumed from related party		$ 1,300,000
Allocation of General Corporate and Other Expenses
Related Party Transaction [Line Items]
Expenses from transactions with related party	$ 0		$ 0	$ 800,000
Allocation of General Corporate and Other Expenses | Selling, general and administrative expenses
Related Party Transaction [Line Items]
Expenses from transactions with related party			0	500,000
Allocation of General Corporate and Other Expenses | Other expense, net
Related Party Transaction [Line Items]
Expenses from transactions with related party			$ 0	$ 300,000

Income Taxes (Details)

Income Taxes (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016
Income Tax Disclosure [Abstract]
Income (loss) from continuing operations before income taxes	$ 9	$ 11.4	$ (0.9)	$ 9.4
Income tax expense	$ 3.6	$ 4.4	$ 1.5	$ 4.9
Effective tax rate	40.00%	38.60%	(166.70%)	52.10%

Earnings Per Share of Common 40

Earnings Per Share of Common Stock (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016
Numerator
Income (loss) from continuing operations	$ 5.4	$ 7	$ (2.4)	$ 4.5
Gain on disposal of discontinued operations, net tax	0	0	0	1.7
Net income (loss)	$ 5.4	$ 7	$ (2.4)	$ 6.2
Denominator
Weighted average number of common shares outstanding (in shares)	27,638,329	27,743,714	27,779,878	27,740,817
Weighted average number of vested shares not yet issued (in shares)	108,368	154,767	101,023	63,904
Weighted average number of common shares outstanding - Basic (in shares)	27,746,697	27,898,481	27,880,901	27,804,721
Dilutive stock-based compensation awards outstanding (in shares)	233,641	406,931	0	203,465
Weighted average number of common shares outstanding - Diluted (in shares)	27,980,338	28,305,412	27,880,901	28,008,186
Performance awards
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Securities excluded from computation of earnings per share (in shares)	874,337	924,579	836,655	924,579
Stock compensation performance awards
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Securities excluded from computation of earnings per share (in shares)	530,321	391,353	803,432	391,353
Common Stock
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Issuance of common stock at separation (in shares)				27,738,779

Accounts and Notes Receivable -

Accounts and Notes Receivable - Receivables Net of Allowances (Details) - USD ($) $ in Millions	Jun. 30, 2017	Dec. 31, 2016
Receivables [Abstract]
Customer receivables	$ 106.9	$ 84.3
Miscellaneous receivables	4	5.5
Less: allowance for product warranties, discounts, and losses	(16.7)	(13.8)
Accounts, Notes, Loans and Financing Receivable, Net, Current	$ 94.2	$ 76

Accounts and Notes Receivable42

Accounts and Notes Receivable - Product Warranties (Details) - USD ($) $ in Millions	6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016
Movement in Standard and Extended Product Warranty Accrual, Increase (Decrease) [Roll Forward]
Balance as of January 1,	$ (7.5)	$ (7.3)
Reductions for payments	5.9	3.5
Current year warranty accruals	(6.4)	(3.7)
Balance as of June 30,	$ (8)	$ (7.5)

Inventories (Details)

Inventories (Details) - USD ($) $ in Millions	Jun. 30, 2017	Dec. 31, 2016
Inventory Disclosure [Abstract]
Finished goods	$ 165.4	$ 159.9
Goods in process	16.3	18.1
Raw materials and supplies	98.8	94.1
Total	$ 280.5	$ 272.1

Intangible Assets - Schedule of

Intangible Assets - Schedule of Intangible Assets (Details) - USD ($) $ in Millions	Jun. 30, 2017	Dec. 31, 2016
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	$ 44.9	$ 10.9
Accumulated Amortization	2.9	2.3
Indefinite-lived Intangible Assets [Line Items]
Total intangible assets	79	44.9
Trademarks and brand names
Indefinite-lived Intangible Assets [Line Items]
Gross Carrying Amount	34.1	34
Contractual arrangements
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	38.4	5.1
Accumulated Amortization	1.2	0.7
Intellectual property
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	6.5	5.8
Accumulated Amortization	$ 1.7	$ 1.6

Intangible Assets Intangible As

Intangible Assets Intangible Assets - Schedule of Amortization Expense (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016
Goodwill and Intangible Assets Disclosure [Abstract]
Amortization expense	$ 0.5	$ 0.1	$ 0.6	$ 0.2

Intangible Assets Intangible 46

Intangible Assets Intangible Assets - Additional Information (Details) - USD ($)	1 Months Ended	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016	Dec. 31, 2016
Finite-Lived Intangible Assets [Line Items]
Cash paid for acquisition				$ 36,100,000	$ 0
Purchase price allocation	$ 44,900,000	$ 44,900,000		44,900,000		$ 10,900,000
Amortization expense		500,000	$ 100,000	600,000	$ 200,000
Contractual arrangements
Finite-Lived Intangible Assets [Line Items]
Purchase price allocation	38,400,000	38,400,000		38,400,000		5,100,000
Intellectual property
Finite-Lived Intangible Assets [Line Items]
Purchase price allocation	6,500,000	6,500,000		6,500,000		$ 5,800,000
VCT Assets Of Mannington Mills, Inc.
Finite-Lived Intangible Assets [Line Items]
Cash paid for acquisition	36,100,000
Indefinite-lived intangible assets acquired	33,400,000
Amortization expense		400,000		400,000
Contingent consideration	9,000,000	9,000,000		9,000,000
Contingent consideration, minimum each measurement period	0	0		0
Contingent consideration, maximum each measurement period	4,500,000	4,500,000		4,500,000
Contingent liability	0	0		0
VCT Assets Of Mannington Mills, Inc. | Contractual arrangements
Finite-Lived Intangible Assets [Line Items]
Purchase price allocation	$ 33,100,000	33,100,000		33,100,000
Estimated useful life	5 years
VCT Assets Of Mannington Mills, Inc. | Intellectual property
Finite-Lived Intangible Assets [Line Items]
Purchase price allocation	$ 300,000	$ 300,000		$ 300,000
Estimated useful life	2 years

Accounts Payable and Accrued 47

Accounts Payable and Accrued Expenses (Details) - USD ($) $ in Millions	Jun. 30, 2017	Dec. 31, 2016
Accounts Payable and Accrued Liabilities, Current [Abstract]
Payables, trade and other	$ 134.7	$ 123.4
Employment costs	19.4	23.3
Other accrued expenses	14.5	16.3
Total	$ 168.6	$ 163

Severance Expense (Details)

Severance Expense (Details) $ in Millions	6 Months Ended
	Jun. 30, 2017USD ($)position
Restructuring Cost and Reserve [Line Items]
Number of positions eliminated | position	40
Selling, general and administrative expenses
Restructuring Cost and Reserve [Line Items]
Severance expenses	$ 4.6
Selling, general and administrative expenses | Resilient Flooring
Restructuring Cost and Reserve [Line Items]
Severance expenses	2.7
Selling, general and administrative expenses | Wood Flooring
Restructuring Cost and Reserve [Line Items]
Severance expenses	$ 1.9

Pension and Other Postretirem49

Pension and Other Postretirement Benefit Programs (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016
Shared Plans:
Pension Expense			$ 4.5	$ 2.2
Defined-benefit pension, U.S.
AFI Plans:
Service cost	$ 1.3	$ 1.5	2.7	1.5
Interest cost	3.9	3.9	7.8	3.9
Expected return on plan assets	(5.6)	(5.8)	(11.2)	(5.8)
Amortization of prior service cost	0.1	0.1	0.2	0.1
Amortization of net actuarial loss (gains)	2.6	2.5	5.1	2.5
Net benefit cost	2.3	2.2	4.6	2.2
Defined Benefit Plan, Allocated Benefit Cost From Affiliated Entity	0	0	0	2.2
Defined-benefit pension, Canada
AFI Plans:
Interest cost	0.1	0.2	0.3	0.2
Expected return on plan assets	(0.2)	(0.3)	(0.4)	(0.3)
Amortization of net actuarial loss (gains)	0.1	0.1	0.1	0.1
Net benefit cost	0	0	0	0
Defined Benefit Plan, Allocated Benefit Cost From Affiliated Entity	0	0	0	0.1
Other Postretirement Benefit Plan [Member]
AFI Plans:
Defined Benefit Plan, Allocated Benefit Cost From Affiliated Entity	0	0	0	(0.3)
Defined-benefit postretirement, U.S.
AFI Plans:
Service cost	0.1	0.1	0.2	0.1
Interest cost	0.9	0.8	1.7	0.9
Amortization of prior service cost	0	(0.1)	0	(0.1)
Amortization of net actuarial loss (gains)	(0.6)	(1.1)	(1.2)	(1.1)
Net benefit cost	$ 0.4	$ (0.3)	$ 0.7	$ (0.2)

Common Stock Repurchase Plan (D

Common Stock Repurchase Plan (Details) - The Program - Common Stock - USD ($) $ / shares in Units, $ in Millions	3 Months Ended	6 Months Ended
	Jun. 30, 2017	Jun. 30, 2017	Mar. 06, 2017
Class of Stock [Line Items]
Stock repurchase program, authorized amount			$ 50
Common stock repurchased (in shares)	500,000	800,000
Common stock repurchased, value	$ 9.5	$ 14.4
Common stock repurchased (in dollars per share)	$ 18.43	$ 18.39

Accumulated Other Comprehensi51

Accumulated Other Comprehensive Income (Loss) - Components of Accumulated Other Comprehensive Income (Details) - USD ($) $ in Millions	Jun. 30, 2017	Dec. 31, 2016	Jun. 30, 2016	Dec. 31, 2015
Accumulated Other Comprehensive Income (Loss) [Line Items]
Stockholders' equity	$ 612	$ 623.5	$ 605.7	$ 624
Foreign currency translation adjustments
Accumulated Other Comprehensive Income (Loss) [Line Items]
Stockholders' equity	3.9	0.5	2	0.1
Derivative gain, net
Accumulated Other Comprehensive Income (Loss) [Line Items]
Stockholders' equity	(0.4)	0.5	0.2	2.3
Pension and postretirement adjustments
Accumulated Other Comprehensive Income (Loss) [Line Items]
Stockholders' equity	(58.4)	(60.8)	(62.1)	(0.4)
Accumulated Other Comprehensive (Loss) Income
Accumulated Other Comprehensive Income (Loss) [Line Items]
Stockholders' equity	$ (54.9)	$ (59.8)	$ (59.9)	$ 2

Accumulated Other Comprehensi52

Accumulated Other Comprehensive Income (Loss) - Schedule of Accumulated Other Comprehensive Income Activity (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Beginning balance			$ 623.5	$ 624
Total other comprehensive income (loss)	$ 2.6	$ (1.9)	4.9	(7.7)
Ending balance	612	605.7	612	605.7
Foreign Currency Translation Adjustments
Accumulated Other Comprehensive Income (Loss) [Line Items]
Other Comprehensive Income (Loss), Net Transfers From Affiliates				8.6
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Beginning balance			0.5	0.1
Other comprehensive income (loss) before reclassifications, net of tax			3.4	(6.7)
Amounts reclassified from accumulated other comprehensive income			0	0
Total other comprehensive income (loss)			3.4	(6.7)
Ending balance	3.9	2	3.9	2
Derivative Gain (Loss)
Accumulated Other Comprehensive Income (Loss) [Line Items]
Other Comprehensive Income (Loss), Net Transfers From Affiliates				(0.2)
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Beginning balance			0.5	2.3
Other comprehensive income (loss) before reclassifications, net of tax			(0.9)	(1.1)
Amounts reclassified from accumulated other comprehensive income			0	(0.8)
Total other comprehensive income (loss)			(0.9)	(1.9)
Ending balance	(0.4)	0.2	(0.4)	0.2
Pension and Postretirement Adjustments
Accumulated Other Comprehensive Income (Loss) [Line Items]
Other Comprehensive Income (Loss), Net Transfers From Affiliates				(62.6)
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Beginning balance			(60.8)	(0.4)
Other comprehensive income (loss) before reclassifications, net of tax			(0.3)	(0.1)
Amounts reclassified from accumulated other comprehensive income			2.7	1
Total other comprehensive income (loss)			2.4	0.9
Ending balance	(58.4)	(62.1)	(58.4)	(62.1)
Total Accumulated Other Comprehensive Income (Loss)
Accumulated Other Comprehensive Income (Loss) [Line Items]
Other Comprehensive Income (Loss), Net Transfers From Affiliates				(54.2)
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Beginning balance			(59.8)	2
Other comprehensive income (loss) before reclassifications, net of tax			2.2	(7.9)
Amounts reclassified from accumulated other comprehensive income			2.7	0.2
Total other comprehensive income (loss)			4.9	(7.7)
Ending balance	$ (54.9)	$ (59.9)	$ (54.9)	$ (59.9)

Accumulated Other Comprehensi53

Accumulated Other Comprehensive Income (Loss) - Schedule of Reclassifications Out of Accumulated Other Comprehensive Income (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Cost of goods sold	$ 240.2	$ 258.5	$ 458.3	$ 493
Net sales	(297.3)	(323.7)	(562.5)	(608.1)
Total income before tax	(9)	(11.4)	0.9	(9.4)
Tax expense	3.6	4.4	1.5	4.9
Total income, net of tax	(5.4)	(7)	2.4	(6.2)
Selling, general and administrative expenses	47.2	51.4	103.9	103.2
Reclassification out of accumulated other comprehensive income
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Total reclassifications for the period	1.3	0.8	2.7	0.2
Derivative Gain (Loss)
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Total reclassifications for the period			0	0.8
Derivative Gain (Loss) | Reclassification out of accumulated other comprehensive income
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Total income before tax	0.1	0.3	0	1.2
Tax expense	0	0.1	0	0.4
Total income, net of tax	0.1	0.2	0	0.8
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	0.1	0	0.2
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	(0.1)	(0.4)	0	(1.4)
Prior service cost amortization | Reclassification out of accumulated other comprehensive income
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Cost of goods sold	0	0	0.1	0
Selling, general and administrative expenses	0.1	0	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	1.2	0.6	2.2	0.6
Selling, general and administrative expenses	0.9	0.9	1.8	0.9
Pension and Postretirement Adjustments
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Total reclassifications for the period			(2.7)	(1)
Pension and Postretirement Adjustments | Reclassification out of accumulated other comprehensive income
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Total income before tax	(2.2)	(1.5)	(4.2)	(1.5)
Tax expense	0.8	0.5	1.5	0.5
Total income, net of tax	$ (1.4)	$ (1)	$ (2.7)	$ (1)

Segment Information (Details)

Segment Information (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016	Dec. 31, 2016
Segment Reporting Information [Line Items]
Net sales to external customers	$ 297.3	$ 323.7	$ 562.5	$ 608.1
Operating income (loss)	9.9	13.8	0.3	11.9
Assets	973.8		973.8		$ 904.4
Unallocated
Segment Reporting Information [Line Items]
Assets	46.6		46.6		35.4
Resilient Flooring
Segment Reporting Information [Line Items]
Net sales to external customers	187.8	194.7	348.3	358.6
Operating income (loss)	12.5	13.4	7.5	8
Resilient Flooring | Operating segment
Segment Reporting Information [Line Items]
Assets	571.6		571.6		514.3
Wood Flooring
Segment Reporting Information [Line Items]
Net sales to external customers	109.5	129	214.2	249.5
Operating income (loss)	(2.6)	$ 0.4	(7.2)	$ 3.9
Wood Flooring | Operating segment
Segment Reporting Information [Line Items]
Assets	$ 355.6		$ 355.6		$ 354.7

Litigation and Related Matters

Litigation and Related Matters (Details) - USD ($) $ in Millions	May 15, 2017	Jul. 13, 2016	May 16, 2016	Jul. 31, 2015	Jun. 30, 2017	Dec. 31, 2013	Dec. 31, 2016
Commitments and Contingencies Disclosure [Abstract]
Environmental liabilities					$ 0		$ 0
Armstrong Kushan, multilayered wood flooring imports from China
Loss Contingencies [Line Items]
Countervailing duties rate	1.06%		1.38%	0.99%		0.98%
Antidumping duties rate		17.37%		13.74%	3.31%	0.00%
Armstrong Kushan, multilayered wood flooring imports from China | Accounts payable and accrued expenses
Loss Contingencies [Line Items]
Estimated litigation liability				$ 4.6	$ 5.9

Subsequent Event (Details)

Subsequent Event (Details) $ in Millions	Aug. 07, 2017USD ($)manufacturing_facilityposition	Jun. 30, 2017position
Subsequent Event [Line Items]
Number of employees separated | position		40
Subsequent Event
Subsequent Event [Line Items]
Number of manufacturing facilities ceasing operations | manufacturing_facility	2
Minimum | Subsequent Event
Subsequent Event [Line Items]
Estimated pre-tax charges for employee separation and closure-related expenses	$ 3
Maximum | Subsequent Event
Subsequent Event [Line Items]
Estimated pre-tax charges for employee separation and closure-related expenses	$ 5
Scenario, Forecast | Subsequent Event
Subsequent Event [Line Items]
Number of employees separated | position	300
Estimated pre-tax non-cash asset write-downs	$ 26