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. During fiscal 2018, certain Guarantors merged with Parent in conjunction with simplification of the Company's legal entity structure. As required, the Company has changed the prior year consolidating financial statement presentation to conform to the current legal entity structure. As a result, Parent's total assets increased by $11.4 million , and Guarantor total assets decreased by $224.5 million , with corresponding offsetting adjustments presented on the same line items in the eliminations column as of August 31, 2017. Parent's total liabilities increased by $11.4 million , Guarantor total liabilities decreased by $25.7 million , and Guarantor total stockholders' equity decreased $198.8 million , with corresponding offsetting adjustments presented on the same line items in the eliminations column as of August 31, 2017. Guarantor net income increased $1.6 million and decreased $5.4 million for the three and six months ended February 28, 2017 , respectively, with corresponding offsetting adjustments presented on the same line item in the eliminations column. There were no material adjustments made to the Non-Guarantors, other than intercompany balances, which eliminate in consolidation. Condensed Consolidating Balance Sheet February 28, 2018 Parent Guarantors Non-Guarantors Eliminations Consolidated (In thousands) ASSETS Current assets: Cash and cash equivalents $ 861 $ — $ 50,614 $ — $ 51,475 Restricted cash — — 169 — 169 Accounts receivable, net 54,423 52,510 332,521 — 439,454 Accounts receivable, intercompany 22,422 6,817 28,092 (57,331 ) — Inventories 49,315 37,580 258,486 — 345,381 Prepaid expenses and other current assets 4,331 2,898 33,309 — 40,538 Assets held for sale — 2,671 — — 2,671 Total current assets 131,352 102,476 703,191 (57,331 ) 879,688 Net property, plant and equipment 60,425 48,828 183,724 — 292,977 Deferred charges and other noncurrent assets 104,590 4,009 56,859 (86,846 ) 78,612 Intercompany loans receivable 14,264 17,896 — (32,160 ) — Investment in subsidiaries 812,907 115,097 — (928,004 ) — Goodwill 56,155 80,996 128,102 — 265,253 Intangible assets, net 38,159 167,652 112,521 — 318,332 Total assets $ 1,217,852 $ 536,954 $ 1,184,397 $ (1,104,341 ) $ 1,834,862 LIABILITIES AND EQUITY Current liabilities: Accounts payable $ 48,715 $ 29,532 $ 273,183 $ — $ 351,430 Accounts payable, intercompany 9,779 34,105 13,447 (57,331 ) — U.S. and foreign income taxes payable — 716 5,689 — 6,405 Accrued payroll, taxes and related benefits 10,524 5,907 30,491 — 46,922 Other accrued liabilities 26,348 4,365 35,248 — 65,961 Short-term debt 17,393 37 2,062 — 19,492 Total current liabilities 112,759 74,662 360,120 (57,331 ) 490,210 Long-term debt 877,384 52 53,196 — 930,632 Intercompany debt — — 32,160 (32,160 ) — Pension plans 2,203 1,233 136,917 — 140,353 Deferred income taxes — 65,991 46,870 (86,846 ) 26,015 Other long-term liabilities 11,915 1,122 10,532 — 23,569 Total liabilities 1,004,261 143,060 639,795 (176,337 ) 1,610,779 Commitments and contingencies Stockholders’ equity: Convertible special stock, no par value 120,289 — — — 120,289 Common stock 48,585 — — — 48,585 Other equity 44,717 393,894 534,110 (928,004 ) 44,717 Total A. Schulman, Inc.’s stockholders’ equity 213,591 393,894 534,110 (928,004 ) 213,591 Noncontrolling interests — — 10,492 — 10,492 Total equity 213,591 393,894 544,602 (928,004 ) 224,083 Total liabilities and equity $ 1,217,852 $ 536,954 $ 1,184,397 $ (1,104,341 ) $ 1,834,862 Condensed Consolidating Balance Sheet August 31, 2017 Parent Guarantors Non-Guarantors Eliminations Consolidated (In thousands) ASSETS Current assets: Cash and cash equivalents $ 614 $ — $ 52,637 $ — $ 53,251 Restricted cash — — 768 — 768 Accounts receivable, net 56,354 52,640 299,445 — 408,439 Accounts receivable, intercompany 26,690 7,203 26,188 (60,081 ) — Inventories 41,862 32,667 201,930 — 276,459 Prepaid expenses and other current assets 7,662 2,221 26,829 — 36,712 Assets held for sale 2,764 2,912 — — 5,676 Total current assets 135,946 97,643 607,797 (60,081 ) 781,305 Net property, plant and equipment 63,150 51,072 184,481 — 298,703 Deferred charges and other noncurrent assets 95,287 4,198 59,609 (81,247 ) 77,847 Intercompany loans receivable 16,564 17,460 — (34,024 ) — Investment in subsidiaries 769,813 117,617 — (887,430 ) — Goodwill 55,534 81,617 126,584 — 263,735 Intangible assets, net 40,416 174,748 117,026 — 332,190 Total assets $ 1,176,710 $ 544,355 $ 1,095,497 $ (1,062,782 ) $ 1,753,780 LIABILITIES AND EQUITY Current liabilities: Accounts payable $ 43,429 $ 34,612 $ 240,779 $ — $ 318,820 Accounts payable, intercompany 13,191 33,370 13,520 (60,081 ) — U.S. and foreign income taxes payable — 597 4,303 — 4,900 Accrued payroll, taxes and related benefits 7,752 6,044 33,155 — 46,951 Other accrued liabilities 21,373 4,699 35,689 — 61,761 Short-term debt 14,912 29 17,072 — 32,013 Total current liabilities 100,657 79,351 344,518 (60,081 ) 464,445 Long-term debt 858,446 41 26,691 — 885,178 Intercompany debt — — 34,024 (34,024 ) — Pension plans 2,266 1,308 132,117 — 135,691 Deferred income taxes 5,593 65,991 47,362 (81,247 ) 37,699 Other long-term liabilities 12,730 1,067 9,938 — 23,735 Total liabilities 979,692 147,758 594,650 (175,352 ) 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 28,200 396,597 490,833 (887,430 ) 28,200 Total A. Schulman, Inc.’s stockholders’ equity 197,018 396,597 490,833 (887,430 ) 197,018 Noncontrolling interests — — 10,014 — 10,014 Total equity 197,018 396,597 500,847 (887,430 ) 207,032 Total liabilities and equity $ 1,176,710 $ 544,355 $ 1,095,497 $ (1,062,782 ) $ 1,753,780 Consolidating Statement of Operations Three months ended February 28, 2018 Parent Guarantors Non-Guarantors Eliminations Consolidated (In thousands) Net sales $ 98,254 $ 86,151 $ 478,137 $ (12,444 ) $ 650,098 Cost of sales 84,676 76,460 409,711 (12,444 ) 558,403 Selling, general and administrative expenses 20,187 13,725 44,444 — 78,356 Restructuring expense 59 — 65 — 124 Operating income (loss) (6,668 ) (4,034 ) 23,917 — 13,215 Interest expense 12,777 1 806 (149 ) 13,435 Intercompany charges 40 6 3,289 (3,335 ) — Intercompany income (1,858 ) (1,427 ) (50 ) 3,335 — Foreign currency transaction (gains) losses 344 15 124 — 483 Other (income) expense, net — (284 ) (714 ) 149 (849 ) (Gain) loss on intercompany investments (13,037 ) (2,921 ) — 15,958 — Income (loss) before taxes (4,934 ) 576 20,462 (15,958 ) 146 Provision (benefit) for U.S. and foreign income taxes (10,321 ) 493 4,298 — (5,530 ) Net income (loss) 5,387 83 16,164 (15,958 ) 5,676 Noncontrolling interests — — (289 ) — (289 ) Net income (loss) attributable to A. Schulman, Inc. 5,387 83 15,875 (15,958 ) 5,387 Convertible special stock dividends 1,875 — — — 1,875 Net income (loss) available to A. Schulman, Inc. common stockholders $ 3,512 $ 83 $ 15,875 $ (15,958 ) $ 3,512 Comprehensive income (loss) $ 14,956 $ 179 $ 25,611 $ (25,655 ) $ 15,091 Less: comprehensive income (loss) attributable to noncontrolling interests — — 135 — 135 Comprehensive income (loss) attributable to A. Schulman, Inc. $ 14,956 $ 179 $ 25,476 $ (25,655 ) $ 14,956 Consolidating Statement of Operations Three months ended February 28, 2017 Parent Guarantors Non-Guarantors Eliminations Consolidated (In thousands) Net sales $ 92,062 $ 84,420 $ 403,859 $ (11,663 ) $ 568,678 Cost of sales 79,036 75,818 336,301 (11,663 ) 479,492 Selling, general and administrative expenses 11,235 12,670 42,062 — 65,967 Restructuring expense 674 277 927 — 1,878 Operating income (loss) 1,117 (4,345 ) 24,569 — 21,341 Interest expense 12,056 21 1,292 (262 ) 13,107 Intercompany charges 6 — 3,043 (3,049 ) — Intercompany income (1,911 ) (1,127 ) (11 ) 3,049 — Foreign currency transaction (gains) losses 1,056 (2 ) 27 — 1,081 Other (income) expense, net (43 ) (325 ) 780 262 674 (Gain) loss on intercompany investments (10,872 ) (1,616 ) — 12,488 — Income (loss) before taxes 825 (1,296 ) 19,438 (12,488 ) 6,479 Provision (benefit) for U.S. and foreign income taxes (4,205 ) 530 4,818 — 1,143 Net income (loss) 5,030 (1,826 ) 14,620 (12,488 ) 5,336 Noncontrolling interests — — (306 ) — (306 ) Net income (loss) attributable to A. Schulman, Inc. 5,030 (1,826 ) 14,314 (12,488 ) 5,030 Convertible special stock dividends 1,875 — — — 1,875 Net income (loss) available to A. Schulman, Inc. common stockholders $ 3,155 $ (1,826 ) $ 14,314 $ (12,488 ) $ 3,155 Comprehensive income (loss) $ 9,763 $ (747 ) $ 19,354 $ (18,274 ) $ 10,096 Less: comprehensive income (loss) attributable to noncontrolling interests — — 333 — 333 Comprehensive income (loss) attributable to A. Schulman, Inc. $ 9,763 $ (747 ) $ 19,021 $ (18,274 ) $ 9,763 Consolidating Statement of Operations Six months ended February 28, 2018 Parent Guarantors Non-Guarantors Eliminations Consolidated (In thousands) Net sales $ 196,761 $ 176,205 $ 976,626 $ (24,871 ) $ 1,324,721 Cost of sales 167,411 155,148 830,253 (24,871 ) 1,127,941 Selling, general and administrative expenses 37,015 26,890 89,578 — 153,483 Restructuring expense 247 — 344 — 591 (Gain) loss on sale of assets (3,004 ) (73 ) — — (3,077 ) Operating income (loss) (4,908 ) (5,760 ) 56,451 — 45,783 Interest expense 25,094 2 2,225 (445 ) 26,876 Intercompany charges 57 6 6,489 (6,552 ) — Intercompany income (3,806 ) (2,683 ) (63 ) 6,552 — Foreign currency transaction (gains) losses 476 9 785 — 1,270 Other (income) expense, net 39 (591 ) (1,639 ) 445 (1,746 ) (Gain) loss on intercompany investments (32,979 ) (5,566 ) — 38,545 — Income (loss) before taxes 6,211 3,063 48,654 (38,545 ) 19,383 Provision (benefit) for U.S. and foreign income taxes (13,891 ) 349 12,169 — (1,373 ) Net income (loss) 20,102 2,714 36,485 (38,545 ) 20,756 Noncontrolling interests — — (654 ) — (654 ) Net income (loss) attributable to A. Schulman, Inc. 20,102 2,714 35,831 (38,545 ) 20,102 Convertible special stock dividends 3,750 — — — 3,750 Net income (loss) available to A. Schulman, Inc. common stockholders $ 16,352 $ 2,714 $ 35,831 $ (38,545 ) $ 16,352 Comprehensive income (loss) $ 31,024 $ 2,083 $ 47,205 $ (48,783 ) $ 31,529 Less: comprehensive income (loss) attributable to noncontrolling interests — — 505 — 505 Comprehensive income (loss) attributable to A. Schulman, Inc. $ 31,024 $ 2,083 $ 46,700 $ (48,783 ) $ 31,024 Consolidating Statement of Operations Six months ended February 28, 2017 Parent Guarantors Non-Guarantors Eliminations Consolidated (In thousands) Net sales $ 182,818 $ 172,480 $ 835,880 $ (22,500 ) $ 1,168,678 Cost of sales 156,132 152,380 692,465 (22,500 ) 978,477 Selling, general and administrative expenses 25,732 25,618 86,992 — 138,342 Restructuring expense 1,872 443 9,107 — 11,422 Operating income (loss) (918 ) (5,961 ) 47,316 — 40,437 Interest expense 23,983 26 2,784 (522 ) 26,271 Intercompany charges 8 — 4,896 (4,904 ) — Intercompany income (2,455 ) (2,433 ) (16 ) 4,904 — Foreign currency transaction (gains) losses 2,038 (36 ) (359 ) — 1,643 Other (income) expense, net (306 ) (606 ) (69 ) 522 (459 ) (Gain) loss on intercompany investments (12,080 ) (3,661 ) — 15,741 — Income (loss) before taxes (12,106 ) 749 40,080 (15,741 ) 12,982 Provision (benefit) for U.S. and foreign income taxes (20,079 ) 3,529 21,012 — 4,462 Net income (loss) 7,973 (2,780 ) 19,068 (15,741 ) 8,520 Noncontrolling interests — — (547 ) — (547 ) Net income (loss) attributable to A. Schulman, Inc. 7,973 (2,780 ) 18,521 (15,741 ) 7,973 Convertible special stock dividends 3,750 — — — 3,750 Net income (loss) available to A. Schulman, Inc. common stockholders $ 4,223 $ (2,780 ) $ 18,521 $ (15,741 ) $ 4,223 Comprehensive income (loss) $ (1,946 ) $ (2,048 ) $ 9,138 $ (6,586 ) $ (1,442 ) Less: comprehensive income (loss) attributable to noncontrolling interests — — 504 — 504 Comprehensive income (loss) attributable to A. Schulman, Inc. $ (1,946 ) $ (2,048 ) $ 8,634 $ (6,586 ) $ (1,946 ) Condensed Consolidating Statement of Cash Flows Six months ended February 28, 2018 Parent Guarantors Non-Guarantors Eliminations Consolidated (In thousands) Operating activities: Net cash provided from (used in) operating activities $ (10,087 ) $ 1,049 $ 96 $ (3,675 ) $ (12,617 ) Investing activities Expenditures for property, plant and equipment (1,345 ) (1,688 ) (10,050 ) — (13,083 ) Proceeds from the sale of assets 5,655 531 234 — 6,420 Distributions from equity investees — 125 — — 125 Net cash provided from (used in) investing activities 4,310 (1,032 ) (9,816 ) — (6,538 ) Financing activities: Cash dividends paid to common stockholders (12,242 ) — — — (12,242 ) Cash dividends paid to special stockholders (3,750 ) — — — (3,750 ) Intercompany dividends paid — — (3,675 ) 3,675 — Increase (decrease) in short-term debt — — (15,144 ) — (15,144 ) Borrowings on long-term debt 163,150 — 236,773 — 399,923 Repayments on long-term debt including current portion (142,267 ) (17 ) (211,313 ) — (353,597 ) Intercompany loan borrowings and repayments 2,300 — (2,300 ) — — Noncontrolling interests' distributions — — (27 ) — (27 ) Issuances of stock, common and treasury 58 — — — 58 Redemptions of common stock (1,225 ) — — — (1,225 ) Net cash provided from (used in) financing activities 6,024 (17 ) 4,314 3,675 13,996 Effect of exchange rate changes on cash — — 2,784 — 2,784 Net increase (decrease) in cash, cash equivalents, and restricted cash 247 — (2,622 ) — (2,375 ) Cash, cash equivalents, and restricted cash at beginning of period 614 — 53,405 — 54,019 Cash, cash equivalents, and restricted cash at end of period $ 861 $ — $ 50,783 $ — $ 51,644 Condensed Consolidating Statement of Cash Flows Six months ended February 28, 2017 Parent Guarantors Non-Guarantors Eliminations Consolidated (In thousands) Operating activities: Net cash provided from (used in) operating activities $ 41,005 $ 1,006 $ 37,235 $ (39,097 ) $ 40,149 Investing activities Expenditures for property, plant and equipment (9,450 ) (1,181 ) (13,874 ) — (24,505 ) Proceeds from the sale of assets 43 78 357 — 478 Distributions from equity investees — 125 — — 125 Net cash provided from (used in) investing activities (9,407 ) (978 ) (13,517 ) — (23,902 ) Financing activities: Cash dividends paid to common stockholders (12,057 ) — — — (12,057 ) Cash dividends paid to special stockholders (3,750 ) — — — (3,750 ) Intercompany dividends paid — — (39,097 ) 39,097 — Increase (decrease) in short-term debt — — 5,153 — 5,153 Borrowings on long-term debt 107,800 — 130,743 — 238,543 Repayments on long-term debt including current portion (122,194 ) (28 ) (114,812 ) — (237,034 ) Issuances of stock, common and treasury 93 — — — 93 Redemptions of common stock (620 ) — — — (620 ) Net cash provided from (used in) financing activities (30,728 ) (28 ) (18,013 ) 39,097 (9,672 ) Effect of exchange rate changes on cash — — (494 ) — (494 ) Net increase (decrease) in cash, cash equivalents, and restricted cash 870 — 5,211 — 6,081 Cash, cash equivalents, and restricted cash at beginning of period — — 43,403 — 43,403 Cash, cash equivalents, and restricted cash at end of period $ 870 $ — $ 48,614 $ — $ 49,484 |