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 August 31, 2017 Parent Guarantors Non-Guarantors Eliminations Consolidated (In thousands) ASSETS Current assets: Cash and cash equivalents $ 615 $ — $ 52,636 $ — $ 53,251 Restricted cash — — 768 — 768 Accounts receivable, net 47,683 61,311 299,445 — 408,439 Accounts receivable, intercompany 33,294 15,077 26,188 (74,559 ) — Inventories 34,432 40,097 201,930 — 276,459 Prepaid expenses and other current assets 7,557 2,326 26,829 — 36,712 Assets held for sale 2,764 2,912 — — 5,676 Total current assets 126,345 121,723 607,796 (74,559 ) 781,305 Net property, plant and equipment 44,961 69,260 184,482 — 298,703 Deferred charges and other noncurrent assets 95,294 4,201 59,599 (81,247 ) 77,847 Intercompany loans receivable 2,593 31,432 — (34,025 ) — Investment in subsidiaries 841,645 244,408 — (1,086,053 ) — Goodwill 26,862 110,289 126,584 — 263,735 Intangible assets, net 27,630 187,533 117,027 — 332,190 Total assets $ 1,165,330 $ 768,846 $ 1,095,488 $ (1,275,884 ) $ 1,753,780 LIABILITIES AND EQUITY Current liabilities: Accounts payable $ 36,211 $ 41,830 $ 240,779 $ — $ 318,820 Accounts payable, intercompany 17,788 43,118 13,653 (74,559 ) — U.S. and foreign income taxes payable — 597 4,303 — 4,900 Accrued payroll, taxes and related benefits 6,970 6,826 33,155 — 46,951 Other accrued liabilities 18,989 7,083 35,689 — 61,761 Short-term debt 14,912 29 17,072 — 32,013 Total current liabilities 94,870 99,483 344,651 (74,559 ) 464,445 Long-term debt 858,446 41 26,691 — 885,178 Intercompany debt — — 34,025 (34,025 ) — Pension plans 2,266 1,308 132,117 — 135,691 Deferred income taxes — 71,584 47,362 (81,247 ) 37,699 Other long-term liabilities 12,730 1,067 9,938 — 23,735 Total liabilities 968,312 173,483 594,784 (189,831 ) 1,546,748 Commitments and contingencies Stockholders’ equity: Convertible special stock, no par value 120,289 — — — 120,289 Common stock 48,529 — — — 48,529 Other equity 28,200 595,363 490,690 (1,086,053 ) 28,200 Total A. Schulman, Inc.’s stockholders’ equity 197,018 595,363 490,690 (1,086,053 ) 197,018 Noncontrolling interests — — 10,014 — 10,014 Total equity 197,018 595,363 500,704 (1,086,053 ) 207,032 Total liabilities and equity $ 1,165,330 $ 768,846 $ 1,095,488 $ (1,275,884 ) $ 1,753,780 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 Year Ended August 31, 2017 Parent Guarantors Non-Guarantors Eliminations Consolidated (In thousands) Net sales $ 324,526 $ 420,378 $ 1,761,311 $ (45,091 ) $ 2,461,124 Cost of sales 263,918 381,043 1,481,491 (45,091 ) 2,081,361 Selling, general and administrative expenses 45,246 60,364 171,755 — 277,365 Restructuring expense 2,180 563 10,777 — 13,520 Asset impairment 1,053 — — — 1,053 Curtailment and settlement (gains) losses — — 2,029 — 2,029 Operating income (loss) 12,129 (21,592 ) 95,259 — 85,796 Interest expense 49,322 29 4,860 (1,016 ) 53,195 Intercompany charges 164 244 15,066 (15,474 ) — Intercompany income (10,189 ) (5,095 ) (190 ) 15,474 — Foreign currency transaction (gains) losses (380 ) 22 2,139 — 1,781 Other (income) expense, net 861 (1,263 ) (2,127 ) 1,016 (1,513 ) (Gain) loss on intercompany investments (35,995 ) (7,679 ) — 43,674 — Income (loss) from continuing operations before taxes 8,346 (7,850 ) 75,511 (43,674 ) 32,333 Provision (benefit) for U.S. and foreign income taxes (24,680 ) (5,997 ) 28,837 — (1,840 ) Income (loss) from continuing operations 33,026 (1,853 ) 46,674 (43,674 ) 34,173 Income (loss) from discontinued operations, net of tax — — — — — Net income (loss) 33,026 (1,853 ) 46,674 (43,674 ) 34,173 Noncontrolling interests — — (1,147 ) — (1,147 ) Net income (loss) attributable to A. Schulman, Inc. 33,026 (1,853 ) 45,527 (43,674 ) 33,026 Convertible special stock dividends 7,500 — — — 7,500 Net income (loss) available to A. Schulman, Inc. common stockholders $ 25,526 $ (1,853 ) $ 45,527 $ (43,674 ) $ 25,526 Comprehensive income (loss) $ 65,224 $ (1,674 ) $ 79,344 $ (76,694 ) $ 66,200 Less: comprehensive income (loss) attributable to noncontrolling interests — — 976 — 976 Comprehensive income (loss) attributable to A. Schulman, Inc. $ 65,224 $ (1,674 ) $ 78,368 $ (76,694 ) $ 65,224 Consolidating Statement of Operations Year Ended August 31, 2016 Parent Guarantors Non-Guarantors Eliminations Consolidated (In thousands) Net sales $ 322,515 $ 461,295 $ 1,759,401 $ (47,206 ) $ 2,496,005 Cost of sales 262,334 404,004 1,475,953 (47,206 ) 2,095,085 Selling, general and administrative expenses 42,608 69,139 184,978 — 296,725 Restructuring expense 3,885 2,094 5,789 — 11,768 Asset impairment 31,512 236,871 133,284 — 401,667 Operating income (loss) (17,824 ) (250,813 ) (40,603 ) — (309,240 ) Interest expense 48,361 5 7,840 (1,658 ) 54,548 Intercompany charges 29 16 12,944 (12,989 ) — Intercompany income (8,337 ) (4,637 ) (15 ) 12,989 — Foreign currency transaction (gains) losses 3,519 (135 ) 107 — 3,491 Other (income) expense, net (163 ) (1,056 ) (1,213 ) 1,658 (774 ) (Gain) loss on intercompany investments 316,066 122,371 — (438,437 ) — Income (loss) from continuing operations before taxes (377,299 ) (367,377 ) (60,266 ) 438,437 (366,505 ) Provision (benefit) for U.S. and foreign income taxes (20,178 ) (23,707 ) 35,245 — (8,640 ) Income (loss) from continuing operations (357,121 ) (343,670 ) (95,511 ) 438,437 (357,865 ) Income (loss) from discontinued operations, net of tax — 1,579 282 — 1,861 Net income (loss) (357,121 ) (342,091 ) (95,229 ) 438,437 (356,004 ) Noncontrolling interests — — (1,118 ) — (1,118 ) Net income (loss) attributable to A. Schulman, Inc. (357,121 ) (342,091 ) (96,347 ) 438,437 (357,122 ) Convertible special stock dividends 7,500 — — — 7,500 Net income (loss) available to A. Schulman, Inc. common stockholders $ (364,621 ) $ (342,091 ) $ (96,347 ) $ 438,437 $ (364,622 ) Comprehensive income (loss) $ (394,383 ) $ (340,609 ) $ (133,350 ) $ 474,401 $ (393,941 ) Less: comprehensive income (loss) attributable to noncontrolling interests — — 442 — 442 Comprehensive income (loss) attributable to A. Schulman, Inc. $ (394,383 ) $ (340,609 ) $ (133,792 ) $ 474,401 $ (394,383 ) Consolidating Statement of Operations Year Ended August 31, 2015 Parent Guarantors Non-Guarantors Eliminations Consolidated (In thousands) Net sales $ 394,116 $ 218,081 $ 1,818,184 $ (38,156 ) $ 2,392,225 Cost of sales 329,324 189,439 1,550,608 (38,156 ) 2,031,215 Selling, general and administrative expenses 57,711 37,391 181,142 — 276,244 Restructuring expense 2,367 290 11,681 — 14,338 Operating income (loss) 4,714 (9,039 ) 74,753 — 70,428 Interest expense 18,352 2 5,734 (1,475 ) 22,613 Bridge financing fees 18,750 — — — 18,750 Intercompany charges 14 38 7,379 (7,431 ) — Intercompany income (6,201 ) (1,225 ) (5 ) 7,431 — Foreign currency transaction (gains) losses 1,819 (172 ) 1,716 — 3,363 Other (income) expense, net (1,436 ) (563 ) (914 ) 1,475 (1,438 ) (Gain) loss on intercompany investments (37,382 ) 9,424 — 27,958 — Gain on early extinguishment of debt — — (1,290 ) — (1,290 ) Income (loss) from continuing operations before taxes 10,798 (16,543 ) 62,133 (27,958 ) 28,430 Provision (benefit) for U.S. and foreign income taxes (15,831 ) (2,704 ) 19,034 — 499 Income (loss) from continuing operations 26,629 (13,839 ) 43,099 (27,958 ) 27,931 Income (loss) from discontinued operations, net of tax — — (133 ) — (133 ) Net income (loss) 26,629 (13,839 ) 42,966 (27,958 ) 27,798 Noncontrolling interests — — (1,169 ) — (1,169 ) Net income (loss) attributable to A. Schulman, Inc. 26,629 (13,839 ) 41,797 (27,958 ) 26,629 Convertible special stock dividends 2,438 — — — 2,438 Net income (loss) available to A. Schulman, Inc. common stockholders $ 24,191 $ (13,839 ) $ 41,797 $ (27,958 ) $ 24,191 Comprehensive income (loss) $ (40,140 ) $ (25,698 ) $ (28,731 ) $ 55,420 $ (39,149 ) Less: comprehensive income (loss) attributable to noncontrolling interests — — 991 — 991 Comprehensive income (loss) attributable to A. Schulman, Inc. $ (40,140 ) $ (25,698 ) $ (29,722 ) $ 55,420 $ (40,140 ) Condensed Consolidating Statement of Cash Flows Year Ended August 31, 2017 Parent Guarantors Non-Guarantors Eliminations Consolidated (In thousands) Operating from continuing and discontinued operations: Net cash provided from (used in) operating activities $ 72,906 $ 4,874 $ 107,774 $ (80,836 ) $ 104,718 Investing from continuing and discontinued operations: Expenditures for property, plant and equipment (7,653 ) (6,204 ) (23,009 ) — (36,866 ) Proceeds from the sale of assets 167 2,314 1,920 — 4,401 Distributions from equity investees — 250 — — 250 Intercompany investments (228 ) (1,166 ) — 1,394 — Net cash provided from (used in) investing activities (7,714 ) (4,806 ) (21,089 ) 1,394 (32,215 ) Financing from continuing and discontinued operations: Cash dividends paid to common stockholders (24,208 ) — — — (24,208 ) Cash dividends paid to special stockholders (7,500 ) — — — (7,500 ) Intercompany dividends paid — — (80,836 ) 80,836 — Increase (decrease) in short-term debt — — 6,328 — 6,328 Borrowings on long-term debt 213,100 — 179,493 — 392,593 Repayments on long-term debt including current portion (249,849 ) (68 ) (179,270 ) — (429,187 ) Noncontrolling interests' distributions — — (53 ) — (53 ) Issuances of common stock, common and treasury 191 — — — 191 Redemptions of common stock (711 ) — — — (711 ) Intercompany equity contributions received — — 1,394 (1,394 ) — Net cash provided from (used in) financing activities (68,977 ) (68 ) (72,944 ) 79,442 (62,547 ) Effect of exchange rate changes on cash — — 660 — 660 Net increase (decrease) in cash, cash equivalents, and restricted cash (3,785 ) — 14,401 — 10,616 Cash, cash equivalents, and restricted cash at beginning of year 4,400 — 39,003 — 43,403 Cash, cash equivalents, and restricted cash at end of year $ 615 $ — $ 53,404 $ — $ 54,019 Condensed Consolidating Statement of Cash Flows Year Ended August 31, 2016 Parent Guarantors Non-Guarantors Eliminations Consolidated (In thousands) Operating from continuing and discontinued operations: Net cash provided from (used in) operating activities $ 31,297 $ 7,650 $ 109,936 $ (756 ) $ 148,127 Investing from continuing and discontinued operations: Expenditures for property, plant and equipment (9,877 ) (7,882 ) (33,479 ) — (51,238 ) Proceeds from the sale of assets 300 232 834 — 1,366 Intercompany investments (140 ) — — 140 — Net cash provided from (used in) investing activities (9,717 ) (7,650 ) (32,645 ) 140 (49,872 ) Financing from continuing and discontinued operations: Cash dividends paid to common stockholders (24,029 ) — — — (24,029 ) Cash dividends paid to special stockholders (7,500 ) — — — (7,500 ) Intercompany dividends paid — — (756 ) 756 — Increase (decrease) in short-term debt — — 2,945 — 2,945 Borrowings on long-term debt 164,500 — 79,731 — 244,231 Repayments on long-term debt including current portion (167,441 ) — (194,561 ) — (362,002 ) Intercompany loan borrowings (repayments) 11,081 — (11,081 ) — — Issuances of common stock, common and treasury 258 — — — 258 Redemptions of common stock (1,139 ) — — — (1,139 ) Intercompany equity contributions received — — 140 (140 ) — Net cash provided from (used in) financing activities (24,270 ) — (123,582 ) 616 (147,236 ) Effect of exchange rate changes on cash — — (4,488 ) — (4,488 ) Net increase (decrease) in cash, cash equivalents, and restricted cash (2,690 ) — (50,779 ) — (53,469 ) Cash, cash equivalents, and restricted cash at beginning of year 7,090 — 89,782 — 96,872 Cash, cash equivalents, and restricted cash at end of year $ 4,400 $ — $ 39,003 $ — $ 43,403 Condensed Consolidating Statement of Cash Flows Year Ended August 31, 2015 Parent Guarantors Non-Guarantors Eliminations Consolidated (In thousands) Operating from continuing and discontinued operations: Net cash provided from (used in) operating activities $ 125,104 $ 3,159 $ 51,102 $ (119,195 ) $ 60,170 Investing from continuing and discontinued operations: Expenditures for property, plant and equipment (6,818 ) (2,467 ) (33,302 ) — (42,587 ) Proceeds from the sale of assets 293 23 1,669 — 1,985 Investment in equity investees — — (12,456 ) — (12,456 ) Business acquisitions, net of cash (801,560 ) — (6,698 ) — (808,258 ) Net cash provided from (used in) investing activities (808,085 ) (2,444 ) (50,787 ) — (861,316 ) Financing from continuing and discontinued operations: Cash dividends paid to common stockholders (24,024 ) — — — (24,024 ) Cash dividends paid to special stockholders (1,813 ) — — — (1,813 ) Intercompany dividends paid — — (119,195 ) 119,195 — Increase (decrease) in short-term debt (11,617 ) — 2,858 — (8,759 ) Borrowings on long-term debt 1,095,000 — 335,513 — 1,430,513 Repayments on long-term debt including current portion (469,400 ) — (244,317 ) — (713,717 ) Payment of debt issuance costs (15,007 ) — — — (15,007 ) Noncontrolling interests' distributions — — (1,750 ) — (1,750 ) Tax windfall related to share-based incentive compensation 506 — — — 506 Issuances of common stock, common and treasury 289 — — — 289 Issuances of convertible special stock, net 120,289 — — — 120,289 Redemptions of common stock (4,999 ) — — — (4,999 ) Purchases of treasury stock (3,335 ) — — — (3,335 ) Net cash provided from (used in) financing activities 685,889 — (26,891 ) 119,195 778,193 Effect of exchange rate changes on cash — — (15,668 ) — (15,668 ) Net increase (decrease) in cash, cash equivalents, and restricted cash 2,908 715 (42,244 ) — (38,621 ) Cash, cash equivalents, and restricted cash at beginning of year 4,182 (715 ) 132,026 — 135,493 Cash, cash equivalents, and restricted cash at end of year $ 7,090 $ — $ 89,782 $ — $ 96,872 |