Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block] | CONSOLIDATING FINANCIAL INFORMATION Certain of our subsidiaries have guaranteed our obligations under the $375.0 million outstanding principal amount of 6.875% Senior Notes due June 2023 (the "Notes"). The following presents the condensed consolidating financial information separately for: (i) A. Schulman Inc. (“Parent”), the issuer of the guaranteed obligations; (ii) Guarantor subsidiaries (“Guarantors”), on a combined basis, as specified in the indentures related to the Company’s obligations under the Notes; (iii) Non-guarantor subsidiaries (“Non-Guarantors”), on a combined basis; (iv) Eliminations representing adjustments to (a) eliminate intercompany transactions between or among Parent, Guarantors and Non-Guarantors and (b) eliminate the investments in our subsidiaries; (v) A. Schulman, Inc. and Subsidiaries on a consolidated basis (“Consolidated”). Each Guarantor is 100% owned by Parent for each period presented. The Notes are fully and unconditionally guaranteed on a joint and several basis by each Guarantor. The guarantees of the Guarantors are subject to release in limited circumstances only upon the occurrence of certain customary conditions. Each entity in the consolidating financial information follows the same accounting policies as described in the notes to the consolidated financial statements, except for the use by Parent and Guarantors of the equity method of accounting to reflect ownership interests in subsidiaries which are eliminated upon consolidation. Changes in intercompany receivables and payables related to operations, such as intercompany sales or service charges, are included in cash flows from operating activities. Intercompany transactions reported as investing or financing activities include the sale of the capital stock of various subsidiaries, loans and other capital transactions between members of the consolidated group. Certain Non-Guarantors are limited in their ability to remit funds to Parent by means of dividends, advances or loans due to required foreign government and/or currency exchange board approvals or limitations in credit agreements or other debt instruments of those subsidiaries. Condensed Consolidating Balance Sheet May 31, 2017 Parent Guarantors Non-Guarantors Eliminations Consolidated (In thousands) ASSETS Current assets: Cash and cash equivalents $ 435 $ — $ 49,695 $ — $ 50,130 Restricted cash — — 1,068 — 1,068 Accounts receivable, net 44,067 63,540 303,397 — 411,004 Accounts receivable, intercompany 32,213 17,290 25,912 (75,415 ) — Inventories 41,249 47,042 208,813 — 297,104 Prepaid expenses and other current assets 8,663 2,439 27,681 — 38,783 Assets held for sale 2,879 3,030 677 — 6,586 Total current assets 129,506 133,341 617,243 (75,415 ) 804,675 Net property, plant and equipment 45,443 69,920 181,122 — 296,485 Deferred charges and other noncurrent assets 90,048 4,053 62,973 (69,933 ) 87,141 Intercompany loans receivable 2,593 31,214 — (33,807 ) — Investment in subsidiaries 852,419 245,036 — (1,097,455 ) — Goodwill 26,862 110,289 123,617 — 260,768 Intangible assets, net 28,300 191,582 118,422 — 338,304 Total assets $ 1,175,171 $ 785,435 $ 1,103,377 $ (1,276,610 ) $ 1,787,373 LIABILITIES AND EQUITY Current liabilities: Accounts payable $ 42,600 $ 49,226 $ 247,740 $ — $ 339,566 Accounts payable, intercompany 17,734 42,420 15,261 (75,415 ) — U.S. and foreign income taxes payable — 306 3,477 — 3,783 Accrued payroll, taxes and related benefits 7,258 7,054 30,146 — 44,458 Other accrued liabilities 26,033 6,514 37,114 — 69,661 Short-term debt 13,669 29 7,755 — 21,453 Total current liabilities 107,294 105,549 341,493 (75,415 ) 478,921 Long-term debt 884,580 48 25,504 — 910,132 Intercompany debt — — 33,807 (33,807 ) — Pension plans 2,347 1,336 143,334 — 147,017 Deferred income taxes — 72,148 47,658 (69,933 ) 49,873 Other long-term liabilities 13,605 1,040 9,625 — 24,270 Total liabilities 1,007,826 180,121 601,421 (179,155 ) 1,610,213 Commitments and contingencies Stockholders’ equity: Convertible special stock, no par value 120,289 — — — 120,289 Common stock 48,529 — — — 48,529 Other equity (1,473 ) 605,314 492,141 (1,097,455 ) (1,473 ) Total A. Schulman, Inc.’s stockholders’ equity 167,345 605,314 492,141 (1,097,455 ) 167,345 Noncontrolling interests — — 9,815 — 9,815 Total equity 167,345 605,314 501,956 (1,097,455 ) 177,160 Total liabilities and equity $ 1,175,171 $ 785,435 $ 1,103,377 $ (1,276,610 ) $ 1,787,373 Condensed Consolidating Balance Sheet August 31, 2016 Parent Guarantors Non-Guarantors Eliminations Consolidated (In thousands) ASSETS Current assets: Cash and cash equivalents $ — $ — $ 35,260 $ — $ 35,260 Restricted cash 4,400 — 3,743 — 8,143 Accounts receivable, net 40,017 56,995 279,774 — 376,786 Accounts receivable, intercompany 16,245 9,906 26,839 (52,990 ) — Inventories 33,702 41,895 188,020 — 263,617 Prepaid expenses and other current assets 6,874 4,006 29,383 — 40,263 Total current assets 101,238 112,802 563,019 (52,990 ) 724,069 Net property, plant and equipment 52,653 77,800 184,369 — 314,822 Deferred charges and other noncurrent assets 74,463 4,205 66,038 (56,545 ) 88,161 Intercompany loans receivable 2,593 33,015 200 (35,808 ) — Investment in subsidiaries 871,441 245,202 — (1,116,643 ) — Goodwill 36,533 110,289 110,951 — 257,773 Intangible assets, net 30,316 204,026 128,272 — 362,614 Total assets $ 1,169,237 $ 787,339 $ 1,052,849 $ (1,261,986 ) $ 1,747,439 LIABILITIES AND EQUITY Current liabilities: Accounts payable $ 36,671 $ 36,157 $ 207,232 $ — $ 280,060 Accounts payable, intercompany 17,886 20,050 15,054 (52,990 ) — U.S. and foreign income taxes payable 1,242 100 7,643 — 8,985 Accrued payroll, taxes and related benefits 10,326 5,980 31,263 — 47,569 Other accrued liabilities 17,684 14,195 35,825 — 67,704 Short-term debt 13,626 — 11,821 — 25,447 Total current liabilities 97,435 76,482 308,838 (52,990 ) 429,765 Long-term debt 894,441 — 24,908 — 919,349 Intercompany debt — 200 35,608 (35,808 ) — Pension plans 2,444 1,450 141,214 — 145,108 Deferred income taxes — 77,507 38,051 (56,545 ) 59,013 Other long-term liabilities 15,648 1,037 9,159 — 25,844 Total liabilities 1,009,968 156,676 557,778 (145,343 ) 1,579,079 Commitments and contingencies Stockholders’ equity: Convertible special stock, no par value 120,289 — — — 120,289 Common stock 48,510 — — — 48,510 Other equity (9,530 ) 630,663 485,980 (1,116,643 ) (9,530 ) Total A. Schulman, Inc.’s stockholders’ equity 159,269 630,663 485,980 (1,116,643 ) 159,269 Noncontrolling interests — — 9,091 — 9,091 Total equity 159,269 630,663 495,071 (1,116,643 ) 168,360 Total liabilities and equity $ 1,169,237 $ 787,339 $ 1,052,849 $ (1,261,986 ) $ 1,747,439 Consolidating Statement of Operations Three months ended May 31, 2017 Parent Guarantors Non-Guarantors Eliminations Consolidated (In thousands) Net sales $ 83,124 $ 112,617 $ 460,972 $ (10,918 ) $ 645,795 Cost of sales 68,269 102,472 387,545 (10,918 ) 547,368 Selling, general and administrative expenses 9,325 13,940 42,001 — 65,266 Restructuring expense 91 6 842 — 939 Operating income (loss) 5,439 (3,801 ) 30,584 — 32,222 Interest expense 12,326 2 1,095 (244 ) 13,179 Intercompany charges 112 — 1,810 (1,922 ) — Intercompany income (589 ) (1,254 ) (79 ) 1,922 — Foreign currency transaction (gains) losses (1,476 ) (5 ) 1,413 — (68 ) Other (income) expense, net (66 ) (395 ) (465 ) 244 (682 ) (Gain) loss on intercompany investments (16,111 ) (2,746 ) — 18,857 — Income (loss) before taxes 11,243 597 26,810 (18,857 ) 19,793 Provision (benefit) for U.S. and foreign income taxes (4,535 ) 259 7,971 — 3,695 Net income (loss) 15,778 338 18,839 (18,857 ) 16,098 Noncontrolling interests — — (320 ) — (320 ) Net income (loss) attributable to A. Schulman, Inc. 15,778 338 18,519 (18,857 ) 15,778 Convertible special stock dividends 1,875 — — — 1,875 Net income (loss) available to A. Schulman, Inc. common stockholders $ 13,903 $ 338 $ 18,519 $ (18,857 ) $ 13,903 Comprehensive income (loss) $ 30,916 $ 264 $ 34,142 $ (34,133 ) $ 31,189 Less: comprehensive income (loss) attributable to noncontrolling interests — — 273 — 273 Comprehensive income (loss) attributable to A. Schulman, Inc. $ 30,916 $ 264 $ 33,869 $ (34,133 ) $ 30,916 Consolidating Statement of Operations Three months ended May 31, 2016 Parent Guarantors Non-Guarantors Eliminations Consolidated (In thousands) Net sales $ 83,317 $ 125,374 $ 454,276 $ (12,528 ) $ 650,439 Cost of sales 66,108 108,181 379,204 (12,528 ) 540,965 Selling, general and administrative expenses 10,976 15,789 46,876 — 73,641 Restructuring expense 1,969 496 1,780 — 4,245 Operating income (loss) 4,264 908 26,416 — 31,588 Interest expense 12,214 — 1,701 (358 ) 13,557 Intercompany charges 8 — 2,832 (2,840 ) — Intercompany income (1,621 ) (1,214 ) (5 ) 2,840 — Foreign currency transaction (gains) losses 1,471 4 (1,083 ) — 392 Other (income) expense, net 31 (385 ) (315 ) 358 (311 ) (Gain) loss on intercompany investments (15,794 ) 245 — 15,549 — Income (loss) before taxes 7,955 2,258 23,286 (15,549 ) 17,950 Provision (benefit) for U.S. and foreign income taxes (9,442 ) 133 9,621 — 312 Net income (loss) 17,397 2,125 13,665 (15,549 ) 17,638 Noncontrolling interests — — (241 ) — (241 ) Net income (loss) attributable to A. Schulman, Inc. 17,397 2,125 13,424 (15,549 ) 17,397 Convertible special stock dividends 1,875 — — — 1,875 Net income (loss) available to A. Schulman, Inc. common stockholders $ 15,522 $ 2,125 $ 13,424 $ (15,549 ) $ 15,522 Comprehensive income (loss) $ 25,844 $ 2,128 $ 22,067 $ (23,825 ) $ 26,214 Less: comprehensive income (loss) attributable to noncontrolling interests — — 370 — 370 Comprehensive income (loss) attributable to A. Schulman, Inc. $ 25,844 $ 2,128 $ 21,697 $ (23,825 ) $ 25,844 Consolidating Statement of Operations Nine months ended May 31, 2017 Parent Guarantors Non-Guarantors Eliminations Consolidated (In thousands) Net sales $ 237,394 $ 314,222 $ 1,296,852 $ (33,995 ) $ 1,814,473 Cost of sales 196,290 283,540 1,080,010 (33,995 ) 1,525,845 Selling, general and administrative expenses 31,240 43,376 128,992 — 203,608 Restructuring expense 1,849 563 9,949 — 12,361 Operating income (loss) 8,015 (13,257 ) 77,901 — 72,659 Interest expense 36,309 28 3,879 (766 ) 39,450 Intercompany charges 120 — 6,706 (6,826 ) — Intercompany income (3,046 ) (3,687 ) (93 ) 6,826 — Foreign currency transaction (gains) losses 532 (10 ) 1,053 — 1,575 Other (income) expense, net (413 ) (957 ) (534 ) 766 (1,138 ) (Gain) loss on intercompany investments (34,046 ) (5,937 ) — 39,983 — Income (loss) before taxes 8,559 (2,694 ) 66,890 (39,983 ) 32,772 Provision (benefit) for U.S. and foreign income taxes (15,188 ) (5,638 ) 28,983 — 8,157 Net income (loss) 23,747 2,944 37,907 (39,983 ) 24,615 Noncontrolling interests — — (868 ) — (868 ) Net income (loss) attributable to A. Schulman, Inc. 23,747 2,944 37,039 (39,983 ) 23,747 Convertible special stock dividends 5,625 — — — 5,625 Net income (loss) available to A. Schulman, Inc. common stockholders $ 18,122 $ 2,944 $ 37,039 $ (39,983 ) $ 18,122 Comprehensive income (loss) $ 28,967 $ 2,604 $ 43,284 $ (45,111 ) $ 29,744 Less: comprehensive income (loss) attributable to noncontrolling interests — — 777 — 777 Comprehensive income (loss) attributable to A. Schulman, Inc. $ 28,967 $ 2,604 $ 42,507 $ (45,111 ) $ 28,967 Consolidating Statement of Operations Nine months ended May 31, 2016 Parent Guarantors Non-Guarantors Eliminations Consolidated (In thousands) Net sales $ 243,718 $ 357,304 $ 1,326,593 $ (36,196 ) $ 1,891,419 Cost of sales 198,532 311,628 1,113,228 (36,196 ) 1,587,192 Selling, general and administrative expenses 35,901 49,335 137,246 — 222,482 Restructuring expense 2,542 1,518 3,945 — 8,005 Operating income (loss) 6,743 (5,177 ) 72,174 — 73,740 Interest expense 36,129 5 6,131 (1,300 ) 40,965 Intercompany charges 21 64 8,665 (8,750 ) — Intercompany income (5,234 ) (3,509 ) (7 ) 8,750 — Foreign currency transaction (gains) losses 2,206 (113 ) (22 ) — 2,071 Other (income) expense, net (21 ) (727 ) (1,081 ) 1,300 (529 ) (Gain) loss on intercompany investments (44,421 ) 1,413 — 43,008 — Income (loss) before taxes 18,063 (2,310 ) 58,488 (43,008 ) 31,233 Provision (benefit) for U.S. and foreign income taxes (8,019 ) 528 11,567 — 4,076 Net income (loss) 26,082 (2,838 ) 46,921 (43,008 ) 27,157 Noncontrolling interests — — (1,075 ) — (1,075 ) Net income (loss) attributable to A. Schulman, Inc. 26,082 (2,838 ) 45,846 (43,008 ) 26,082 Convertible special stock dividends 5,625 — — — 5,625 Net income (loss) available to A. Schulman, Inc. common stockholders $ 20,457 $ (2,838 ) $ 45,846 $ (43,008 ) $ 20,457 Comprehensive income (loss) $ 16,398 $ (3,702 ) $ 36,075 $ (31,892 ) $ 16,879 Less: comprehensive income (loss) attributable to noncontrolling interests — — 481 — 481 Comprehensive income (loss) attributable to A. Schulman, Inc. $ 16,398 $ (3,702 ) $ 35,594 $ (31,892 ) $ 16,398 Condensed Consolidating Statement of Cash Flows Nine months ended May 31, 2017 Parent Guarantors Non-Guarantors Eliminations Consolidated (In thousands) Operating activities: Net cash provided from (used in) operating activities $ 38,871 $ 3,544 $ 76,573 $ (45,422 ) $ 73,566 Investing activities Expenditures for property, plant and equipment (7,082 ) (4,687 ) (18,950 ) — (30,719 ) Proceeds from the sale of assets 104 2,226 420 — 2,750 Other investing activities — 125 — — 125 Intercompany investments (228 ) (1,166 ) — 1,394 — Net cash provided from (used in) investing activities (7,206 ) (3,502 ) (18,530 ) 1,394 (27,844 ) Financing activities: Cash dividends paid to common stockholders (18,129 ) — — — (18,129 ) Cash dividends paid to special stockholders (5,625 ) — — — (5,625 ) Intercompany dividends paid — — (45,422 ) 45,422 — Increase (decrease) in short-term debt — — (2,283 ) — (2,283 ) Borrowings on long-term debt 153,200 — 130,743 — 283,943 Repayments on long-term debt including current portion (164,508 ) (42 ) (131,158 ) — (295,708 ) Noncontrolling interests' distributions — — (53 ) — (53 ) Issuances of stock, common and treasury 143 — — — 143 Redemptions of common stock (711 ) — — — (711 ) Intercompany equity contributions received — — 1,394 (1,394 ) — Net cash provided from (used in) financing activities (35,630 ) (42 ) (46,779 ) 44,028 (38,423 ) Effect of exchange rate changes on cash — — 496 — 496 Net increase (decrease) in cash, cash equivalents, and restricted cash (3,965 ) — 11,760 — 7,795 Cash, cash equivalents, and restricted cash at beginning of period 4,400 — 39,003 — 43,403 Cash, cash equivalents, and restricted cash at end of period $ 435 $ — $ 50,763 $ — $ 51,198 Cash and cash equivalents $ 435 $ — $ 49,695 $ — $ 50,130 Restricted cash — — 1,068 — 1,068 Total cash, cash equivalents, and restricted cash $ 435 $ — $ 50,763 $ — $ 51,198 Condensed Consolidating Statement of Cash Flows Nine months ended May 31, 2016 Parent Guarantors Non-Guarantors Eliminations Consolidated (In thousands) Operating activities: Net cash provided from (used in) operating activities $ 14,489 $ 5,244 $ 76,695 $ (756 ) $ 95,672 Investing activities Expenditures for property, plant and equipment (8,930 ) (5,399 ) (20,289 ) — (34,618 ) Proceeds from the sale of assets 263 155 766 — 1,184 Intercompany investments (140 ) — — 140 — Net cash provided from (used in) investing activities (8,807 ) (5,244 ) (19,523 ) 140 (33,434 ) Financing activities: Cash dividends paid to common stockholders (18,012 ) — — — (18,012 ) Cash dividends paid to special stockholders (5,625 ) — — — (5,625 ) Intercompany dividends paid — — (756 ) 756 — Increase (decrease) in short-term debt — — 2,780 — 2,780 Borrowings on long-term debt 92,200 — 32,471 — 124,671 Repayments on long-term debt including current portion (89,935 ) — (120,513 ) — (210,448 ) Intercompany loan borrowings (repayments) 11,081 — (11,081 ) — — Issuances of stock, common and treasury 213 — — — 213 Redemptions of common stock (1,077 ) — — — (1,077 ) Intercompany equity contributions received — — 140 (140 ) — Net cash provided from (used in) financing activities (11,155 ) — (96,959 ) 616 (107,498 ) Effect of exchange rate changes on cash — — (2,186 ) — (2,186 ) Net increase (decrease) in cash, cash equivalents, and restricted cash (5,473 ) — (41,973 ) — (47,446 ) Cash, cash equivalents, and restricted cash at beginning of period 7,090 — 89,782 — 96,872 Cash, cash equivalents, and restricted cash at end of period $ 1,617 $ — $ 47,809 $ — $ 49,426 Cash and cash equivalents — — 47,019 — 47,019 Restricted cash 1,617 — 790 — 2,407 Total cash, cash equivalents, and restricted cash 1,617 — 47,809 — 49,426 |