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Cover Document	Nov. 13, 2019
Document Information [Line Items]
Entity Central Index Key	0001345126
Written Communications	false
Entity Small Business	false
Entity Incorporation, State or Country Code	DE
Local Phone Number	221-1703
Document Type	8-K
Entity Registrant Name	COMPASS DIVERSIFIED HOLDINGS
Entity Address, Address Line One	301 Riverside Avenue
Entity Address, Address Line Two	Second Floor
Entity Address, City or Town	Westport
Entity Address, State or Province	CT
Entity Address, Postal Zip Code	06880
City Area Code	203
Entity File Number	001-34927
Entity Tax Identification Number	57-6218917
Soliciting Material	false
Pre-commencement Tender Offer	false
Pre-commencement Issuer Tender Offer	false
Document Period End Date	Nov. 13, 2019
Amendment Flag	false
Series B Preferred Shares Representing Series B Trust Preferred Interest In Compass Diversified Holdings [Member]
Document Information [Line Items]
Title of 12(b) Security	Series B Preferred Shares representing Series B Trust Preferred Interest in Compass Diversified Holdings
Trading Symbol	CODI PR B
Security Exchange Name	NYSE
Series A Preferred Shares Representing Series A Trust Preferred Interest In Compass Diversified Holdings [Member]
Document Information [Line Items]
Title of 12(b) Security	Series A Preferred Shares representing Series A Trust Preferred Interest in Compass Diversified Holdings
Trading Symbol	CODI PR A
Security Exchange Name	NYSE
Shares Representing Beneficial Interests In Compass Diversified Holdings [Member]
Document Information [Line Items]
Title of 12(b) Security	Shares representing beneficial interests in Compass Diversified Holdings
Trading Symbol	CODI
Security Exchange Name	NYSE

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Class of Stock [Line Items]
Other Liabilities, Current	$ 6,912	$ 6,311
Disposal Group, Including Discontinued Operation, Liabilities, Current	52,494	37,880
Other Liabilities, Noncurrent	12,615	12,691
Preferred Stock Series A, value issued	96,417	96,417
Preferred Stock Series B, Value Issued	96,504	0
Stockholders' Equity Attributable to Noncontrolling Interest, Discontinued Operations	20,048	19,088
Current assets:
Cash and cash equivalents	48,771	35,726
Accounts receivable, net	205,545	159,445
Inventories	307,437	237,351
Total current assets	681,185	526,819
Property, plant and equipment, net	146,601	103,584
Intangible assets, net	615,592	393,005
Non-current assets of discontinued operations	449,464	419,339
Total assets	2,372,335	1,820,303
Other Assets, Noncurrent	8,378	5,990
Goodwill	471,115	371,566
Prepaid Expense and Other Assets, Current	29,670	19,297
Current assets of discontinued operations	89,762	75,000
Current liabilities:
Accounts payable	77,169	63,824
Accrued expenses	106,612	90,697
Due to related parties (refer to Note S)	11,093	7,796
Current portion, long-term debt	5,000	5,685
Total current liabilities	259,280	212,193
Deferred income taxes	33,984	36,151
Long-term debt	1,098,871	584,347
Non-current liabilities of discontinued operations	48,243	48,922
Total liabilities	1,452,993	894,304
Stockholders’ equity
Trust common shares, no par value, 500,000 authorized; 59,900 shares issued and outstanding at December 31, 2018 and December 31, 2017	924,680	924,680
Accumulated other comprehensive loss	(8,776)	(2,573)
Accumulated deficit	(249,453)	(145,316)
Total stockholders’ equity attributable to Holdings	859,372	873,208
Noncontrolling interest	39,922	33,703
Total stockholders’ equity	919,342	925,999
Total liabilities and stockholders’ equity	$ 2,372,335	$ 1,820,303

Consolidated Balance Sheets (Parenthetical) - USD ($) $ / shares in Thousands, $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Class of Stock [Line Items]
Allowance for doubtful accounts receivable	$ 12,617	$ 9,995
Deferred debt issuance costs, accumulated amortization	$ 3,754	$ 2,362
Trust shares, par value (in dollars per share)
Trust shares, authorized (in shares)	500,000,000	500,000,000
Trust shares, issued (in shares)	59,900,000	59,900,000
Trust shares, outstanding (in shares)	59,900,000	59,900,000
Preferred Stock, Shares Authorized	50,000,000	50,000,000
Series A Preferred Stock [Member]
Class of Stock [Line Items]
Preferred Stock, No Par Value	$ 0	$ 0
Preferred Stock, Shares Issued	4,000,000	4,000,000
Preferred Stock, Shares Outstanding	4,000,000	4,000,000
Series B Preferred Stock [Member]
Class of Stock [Line Items]
Preferred Stock, No Par Value	$ 0	$ 0
Preferred Stock, Shares Issued	4,000,000	0
Preferred Stock, Shares Outstanding	4,000,000	0

Consolidated Statements of Operations - USD ($) shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Income Statement [Abstract]
Revenues	$ 1,357,320	$ 1,002,783	$ 729,989
Cost of Goods and Services Sold	887,478	641,394	484,253
Gross profit	469,842	361,389	245,736
Operating expenses:
Selling, general and administrative expense	320,085	261,516	166,485
Management fees	43,443	31,843	28,558
Amortization expense	49,686	34,665	17,983
Loss on disposal of assets	0	8,864	16,000
Loss on disposal of assets	0	0	5,899
Operating income	56,628	24,501	10,811
Other income (expense):
Interest expense, net	(55,245)	(27,255)	(24,180)
Gain on equity method investment	0	(5,620)	74,490
Amortization of debt issuance costs	(3,905)	(4,002)	(2,763)
Other income (expense), net	(5,889)	2,745	373
Income (loss) from continuing operations before income taxes	(8,411)	(9,631)	58,731
Provision (benefit) for income taxes	10,466	(23,741)	13,933
Income (loss) from continuing operations	(18,877)	14,110	44,798
Income from discontinued operations, net of income tax	15,829	19,162	9,424
Gain on sale of discontinued operations, net of income tax	1,258	340	2,308
Net income (loss)	(1,790)	33,612	56,530
Less: Income from continuing operations attributable to noncontrolling interest	5,217	8,245	3,205
Less: Loss from discontinued operations attributable to noncontrolling interest	(1,305)	(2,624)	(1,360)
Net income (loss) attributable to Holdings	(5,702)	27,991	54,685
Less: Distributions paid - Allocation Interests	0	39,188	23,779
Less: Distributions paid - Preferred Shares	12,179	2,457	0
Net income (loss) attributable to common shares of Holdings	(5,702)	27,991	54,685
Amounts attributable to common shares of Holdings:
Income (loss) from continuing operations	(24,094)	5,865	41,593
Income from discontinued operations, net of income tax	17,134	21,786	10,784
Gain on sale of discontinued operations, net of income tax	$ 1,258	$ 340	$ 2,308
Basic and fully diluted income (loss) per share attributable to Holdings (refer to Note K)
Continuing operations (in dollars per share)	$ (0.73)	$ (0.77)	$ 0.27
Income (Loss) from Discontinued Operations and Disposal of Discontinued Operations, Net of Tax, Per Diluted Share	0.31	0.33	0.24
Weighted average number of shares outstanding - basic and fully diluted	$ (0.42)	$ (0.44)	$ 0.51
Weighted average number of shares outstanding - basic and fully diluted	59,900	59,900	54,591
Cash distribution declared per share (in dollars per share)	$ 1.44	$ 1.44	$ 1.44

Consolidated Statements of Comprehensive Income (Loss) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Statement of Comprehensive Income [Abstract]
Net income (loss)	$ (1,790)	$ 33,612	$ 56,530
Other comprehensive income (loss)
Foreign currency translation adjustments	(6,630)	6,533	615
Pension benefit liability, net	427	409	(326)
Total comprehensive income (loss), net of tax	(7,993)	40,554	56,819
Less: Net income attributable to noncontrolling interests	3,912	5,621	1,845
Less: Other comprehensive income (loss) attributable to noncontrolling interests	(1,247)	1,223	516
Total comprehensive income (loss) attributable to Holdings, net of tax	$ (10,658)	$ 33,710	$ 54,458

- Definition

The consolidated profit or loss for the period, net of income taxes, including the portion attributable to the noncontrolling interest.

+ References

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+ Details

Consolidated Statements of Stockholders' Equity - USD ($) $ / shares in Thousands, $ in Thousands	Total	Common Stock	Accumulated Deficit	Accumulated Other Comprehensive Loss	Stockholders’ Equity Attributable to Holdings	Preferred Stock [Member]	Non- Controlling Interest	Non-Controlling Interest of Disc. Ops.	Manitoba Harvest	Liberty	Liberty Accumulated Deficit	Liberty Stockholders’ Equity Attributable to Holdings	Liberty Non- Controlling Interest	Ergobaby	Ergobaby Accumulated Deficit	Ergobaby Stockholders’ Equity Attributable to Holdings	Ergobaby Non- Controlling Interest	Tridien	Tridien Non-Controlling Interest of Disc. Ops.	Crosman	Crosman Non- Controlling Interest	Series A Preferred Stock [Member]	Preferred Stock [Member] Accumulated Deficit	Series B Preferred Stock [Member]
Stockholders' Equity Attributable to Noncontrolling Interest, Discontinued Operations								$ 19,301
Stockholders' Equity Attributable to Parent					$ 826,084
Beginning balance (in shares) at Dec. 31, 2015		0
Beginning balance at Dec. 31, 2015	$ 873,219	$ 825,321	$ 10,567	$ (9,804)			$ 27,834
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	56,530		54,685		54,685		3,205	(1,360)
Less: Loss from discontinued operations attributable to noncontrolling interest	(1,360)
Total comprehensive income (loss), net	289			289	289
Option activity attributable to noncontrolling shareholders	4,382						2,360	2,022
Issuance of Trust common shares, net of offering costs	99,359	$ 99,359			99,359
Issuance of Trust shares, net of offering costs (in shares)		0
Effect of subsidiary stock option exercise	4,918		(578)		(578)		5,496
Proceeds from noncontrolling interest holders	5,718						5,718										$ 3,392
Noncontrolling Interest, Decrease from Deconsolidation																		$ 801	$ 801
Distribution to Allocation Interest holders (refer to Note N)	(23,779)		(23,779)		(23,779)
Distributions payable to Allocation Interest Holders (refer to Note K)	(13,354)		(13,354)
Equity Method Investment, Cash Distributions Declared			13,354
Distributions paid	$ (78,192)		(78,192)		(78,192)
Distribution to noncontrolling interest holders									$ 8,201						$ 4,809	$ 4,809
Repurchase of subsidiary shares - Ergo														$ (16,840)	$ (11,911)	$ (11,911)	(4,929)
Purchase of noncontrolling interest										$ (1,476)	$ (1,007)	$ (1,007)	$ (469)
Distributions to noncontrolling shareholders										(23,630)			(23,630)
Ending balance (in shares) at Dec. 31, 2016	5,600,000	0
Ending balance at Dec. 31, 2016	$ 894,544	$ 924,680	(58,760)	(9,515)			18,977
Stockholders' Equity Attributable to Noncontrolling Interest, Discontinued Operations								19,162
Stockholders' Equity Attributable to Parent					856,405
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	33,612		27,991		27,991		8,245
Less: Loss from discontinued operations attributable to noncontrolling interest	(2,624)
Total comprehensive income (loss), net	6,942			6,942	6,942
Option activity attributable to noncontrolling shareholders	7,028						4,478
Option activity attributable to noncontrolling interest, discontinued ops	2,550
Issuance of Trust common shares, net of offering costs	96,417				96,417
Issuance of Trust shares, net of offering costs (in shares)		96,417,000
Effect of subsidiary stock option exercise	1,222						1,222
Proceeds from noncontrolling interest holders																	$ 40			$ 781	$ 781
Distribution to Allocation Interest holders (refer to Note N)			(63,000)
Distributions payable to Allocation Interest Holders (refer to Note K)			(25,834)
Distributions paid			(86,256)																				$ (2,457)
Distribution to noncontrolling interest holders									40
Repurchase of subsidiary shares - Ergo							(40)
Ending balance (in shares) at Dec. 31, 2017																						96,417,000
Ending balance at Dec. 31, 2017	925,999	$ 924,680	(145,316)	(2,573)	873,208		33,703
Stockholders' Equity Attributable to Noncontrolling Interest, Discontinued Operations	19,088							19,088	11,731
Stockholders' Equity Attributable to Parent	873,208				873,208
Preferred Stock, No Par Value																						$ 0		$ 0
Preferred Stock, Shares Issued																						4,000,000		0
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Preferred Stock, Shares Outstanding																						4,000,000		0
Net income	(1,790)		(5,702)		(5,702)		5,217
Less: Loss from discontinued operations attributable to noncontrolling interest	(1,305)
Total comprehensive income (loss), net	(6,203)			(6,203)	(6,203)
Option activity attributable to noncontrolling shareholders	8,975						6,710
Option activity attributable to noncontrolling interest, discontinued ops	2,265
Issuance of Trust common shares, net of offering costs	96,504				96,504																			$ 96,500
Issuance of Trust shares, net of offering costs (in shares)		96,400,000				96,504,000
Effect of subsidiary stock option exercise	404						404
Distributions paid			(86,256)																				$ (12,179)
Purchase of noncontrolling interest										$ (6,112)			$ (6,112)
Ending balance (in shares) at Dec. 31, 2018																						96,417,000		96,504,000
Ending balance at Dec. 31, 2018	919,342	$ 924,680	$ (249,453)	$ (8,776)	$ 859,372		$ 39,922
Stockholders' Equity Attributable to Noncontrolling Interest, Discontinued Operations	20,048							$ 20,048	$ 11,160
Stockholders' Equity Attributable to Parent	$ 859,372
Preferred Stock, No Par Value																						$ 0		$ 0
Preferred Stock, Shares Issued																						4,000,000		4,000,000
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Preferred Stock, Shares Outstanding																						4,000,000		4,000,000

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Cash, Cash Equivalents, Restricted Cash and Restricted Cash Equivalents, Including Disposal Group and Discontinued Operations	$ 53,326	$ 39,885	$ 39,772
Cash flows from operating activities:
Net income (loss)	(1,790)	33,612	56,530
Income from discontinued operations	15,829	19,162	9,424
Gain on sale of discontinued operations	(1,258)	(340)	(2,308)
Net income (loss) from continuing operations	(18,877)	14,110	44,798
Adjustments to reconcile net income (loss) to net cash provided by operating activities:
Depreciation expense	31,195	22,388	16,702
Amortization expense	59,506	59,672	41,343
Loss on disposal of assets	0	8,864	16,000
Loss on disposal of assets	0	0	5,899
Amortization of debt issuance costs and original issue discount	4,483	5,007	3,565
Unrealized (gain) loss on interest rate swap	(2,251)	(648)	1,539
Noncontrolling stockholder stock based compensation	6,711	4,478	2,360
Loss (gain) on equity method investment	0	5,620	(74,490)
Provision for Loan and Lease Losses	443	3,976	104
Excess tax benefit from subsidiary stock options exercised	0	(417)	(1,163)
Deferred taxes	(2,254)	(39,874)	(1,061)
Other	573	756	(207)
Changes in operating assets and liabilities, net of acquisitions:
Increase in accounts receivable	4,479	(15,406)	(14,268)
(Increase) decrease in inventories	(18,421)	(26,799)	2,862
(Increase) decrease in prepaid expenses and other current assets	(3,599)	(2,940)	3,891
Increase in accounts payable and accrued expenses	9,823	7,866	24,695
Net cash provided by operating activities - continuing operations	71,811	46,653	72,569
Net cash provided by operating activities - discontinued operations	42,641	35,118	38,803
Net cash provided by operations	114,452	81,771	111,372
Net cash provided by operating activities - discontinued operations
Acquisitions, net of cash acquired	(495,136)	(158,706)	(499,116)
Purchases of property and equipment	(40,998)	(38,436)	(15,109)
Proceeds from FOX stock offerings	0	136,147	182,470
Proceeds from sale of businesses	94	340	11,249
Purchase of noncontrolling interest	0	0	(1,475)
Payment of interest rate swap	(1,783)	(3,964)	(4,303)
Other investing activities	(134)	(88)	(298)
Net cash used in investing activities - continuing operations	(537,957)	(64,707)	(326,582)
Net cash provided by investing activities - discontinued operations	(66,123)	(12,571)	(36,439)
Net cash used in investing activities	(604,080)	(77,278)	(363,021)
Cash flows from financing activities:
Proceeds from the issuance of Trust common shares, net	0	0	99,359
Proceeds from the issuance of Trust preferred shares, net	96,504	96,417	0
Borrowings under credit facility	1,307,250	260,500	671,298
Repayments under credit facility	(1,186,222)	(228,585)	(423,240)
Proceeds from Issuance of Senior Long-term Debt	400,000	0	0
Distributions paid - common shares	(86,256)	(86,256)	(78,192)
Less: Distributions paid - Preferred Shares	(12,179)	(2,457)	0
Net proceeds provided by noncontrolling shareholders	404	822	8,887
Distributions paid - Allocation Interests	0	0	(23,630)
Distributions paid - Allocation Interests	0	39,188	23,779
Repurchase of subsidiary stock	6,112	0	15,407
Debt issuance costs	(14,887)	(2,899)	(5,986)
Excess tax benefit on stock-based compensation	0	417	1,163
Other	1,609	(1,359)	(1,747)
Net Cash Provided by (Used in) Financing Activities	500,111	(2,588)	208,726
Effect of Exchange Rate on Cash, Cash Equivalents, Restricted Cash and Restricted Cash Equivalents, Including Disposal Group and Discontinued Operations	2,958	(1,792)	(3,174)
Cash, Cash Equivalents, Restricted Cash and Restricted Cash Equivalents, Period Increase (Decrease), Including Exchange Rate Effect	13,441	113	(46,097)
Cash and cash equivalents — end of period	48,771	35,726
Net Cash Provided by (Used in) Discontinued Operations	$ 4,600	$ 4,200	$ 2,300

Organization and Business Operations	12 Months Ended
Organization and Business Operations	Dec. 31, 2018
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Organization and Business Operations	Organization and Business Operations Compass Diversified Holdings, a Delaware statutory trust (“the Trust”), was incorporated in Delaware on November 18, 2005. Compass Group Diversified Holdings, LLC, a Delaware limited liability Company (the “Company”), was also formed on November 18, 2005 with equity interests which were subsequently reclassified as the “Allocation Interests”. The Trust and the Company were formed to acquire and manage a group of small and middle-market businesses headquartered in North America. In accordance with the amended and restated Trust Agreement, dated as of April 25, 2006 (the “Trust Agreement”), the Trust is sole owner of 100% of the Trust Interests (as defined in the Company’s amended and restated operating agreement, dated as of April 25, 2006 (as amended and restated, the “LLC Agreement”)) of the Company and, pursuant to the LLC Agreement, the Company has, outstanding, the identical number of Trust Interests as the number of outstanding common shares of the Trust. The Company is the operating entity with a board of directors and other corporate governance responsibilities, similar to that of a Delaware corporation. The Company is a controlling owner of ten businesses, or operating segments at December 31, 2018. The segments are as follows: 5.11 Acquisition Corp. ("5.11" or "5.11 Tactical"), The Ergo Baby Carrier, Inc. (“Ergobaby”), Liberty Safe and Security Products, Inc. (“Liberty Safe” or “Liberty”), Velocity Outdoor, Inc. (formerly "Crosman Corp.") ("Velocity Outdoor" or "Velocity"), Compass AC Holdings, Inc. (“ACI” or “Advanced Circuits”), AMT Acquisition Corporation (“Arnold”), FFI Compass Inc. ("Foam Fabricators" or "Foam") and Sterno Products, LLC (“Sterno”). The segments are referred to interchangeably as “businesses”, “operating segments” or “subsidiaries” throughout the financial statements. Refer to Note E - "Operating Segment Data" for further discussion of the operating segments. Compass Group Management LLC, a Delaware limited liability Company (“CGM” or the “Manager”), manages the day to day operations of the Company and oversees the management and operations of our businesses pursuant to a management services agreement (the "Management Services Agreement" or “MSA”).

Summary of Significant Accounting Policies

12 Months Ended

Dec. 31, 2018

Accounting Policies [Abstract]

Summary of Significant Accounting Policies

Accounting principles

The Company’s consolidated financial statements are prepared in accordance with accounting principles generally accepted in the United States of America ("GAAP" or "US GAAP").

Basis of presentation

The results of operations for the years ended December 31, 2018, 2017 and 2016 represent the results of operations of the Company’s acquired businesses from the date of their acquisition by the Company, and therefore are not indicative of the results to be expected for the full year.

Principles of consolidation

The consolidated financial statements include the accounts of the Trust and the Company, as well as the businesses acquired as of their respective acquisition date. All significant intercompany accounts and transactions have been eliminated in consolidation. Discontinued operating entities are reflected as discontinued operations in the Company’s results of operations and statements of financial position.

The acquisition of businesses that the Company owns or controls more than a 50% share of the voting interest are accounted for under the acquisition method of accounting. The amount assigned to the identifiable assets acquired and the liabilities assumed is based on the estimated fair values as of the date of acquisition, with the remainder, if any, recorded as goodwill.

Discontinued Operations

The Company completed the sale of its majority owned subsidiary, Tridien Medical, Inc. ("Tridien") during the third quarter of 2016. The results of operations of Tridien are presented as discontinued operations in the consolidated statements of operations for the year ended December 31, 2016. Subsequent to the year ended December 31, 2018, the Company completed the sales of Fresh Hemp Foods Ltd. ("Manitoba Harvest") and Clean Earth Holdings, Inc.

("Clean Earth"). The results of operations of Manitoba Harvest and Clean Earth are reported as discontinued operations in the accompanying consolidated financial statements as of December 31, 2018 and 2017, for each of the three years in the period ended December 31, 2018. Refer to "Note Q - Discontinued Operations" for additional information. Unless otherwise indicated, the disclosures accompanying the consolidated financial statements reflect the Company's continuing operations.

Use of estimates

The preparation of financial statements in conformity with US GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. These estimates are based on management’s best knowledge of current events and actions the Company may undertake in the future. It is possible that in 2019 actual conditions could be better or worse than anticipated when the Company developed the estimates and assumptions, which could materially affect the results of operations and financial position in the future. Such changes could result in future impairment of goodwill, intangibles and long-lived assets, inventory obsolescence, establishment of valuation allowances on deferred tax assets and increased tax liabilities, among other things. Actual results could differ from those estimates.

Profit Allocation Interests

At the time of the Company's Initial Public Offering, the Company issued Allocation Interests governed by the LLC agreement that entitle the holders (the "Holders") to receive distributions pursuant to a profit allocation formula upon the occurrence of certain events. The Holders are entitled to receive and as such can elect to receive the positive contribution based profit allocation payment for each of the business acquisitions during the 30-day period following the fifth anniversary of the date upon which the Company acquired a controlling interest in that business (Holding Event) and upon the sale of that business (Sale Event). Payments of profit allocation to the Holders are accounted for as dividends declared on Allocation Interests and recorded in stockholders' equity once they are approved by our Board of Directors.

Revenue recognition

Effective January 1, 2018, the Company adopted the provisions of Revenue from Contracts with Customers, or ASC 606. In accordance with the new revenue guidance, revenue is recognized when a customer obtains control of promised goods or services. The amount of revenue recognized reflects the consideration to which the Company expects to be entitled to receive in exchange for these goods or services, and excludes any sales incentives or taxes collected from customers which are subsequently remitted to government authorities. Refer to "Note D - Revenue" for a detailed description of the Company's revenue recognition policies.

Cash equivalents

The Company considers all highly liquid investments with original maturities of three months or less to be cash equivalents. At December 31, 2018 and 2017, the amount of cash and cash equivalents held by our subsidiaries in foreign bank accounts was $16.7 million and $14.8 million, respectively.

Allowance for doubtful accounts

The Company uses estimates to determine the amount of the allowance for doubtful accounts in order to reduce accounts receivable to their estimated net realizable value. The Company estimates the amount of the required allowance by reviewing the status of past-due receivables and analyzing historical bad debt trends. The Company’s estimate also includes analyzing existing economic conditions. When the Company becomes aware of circumstances that may impair a specific customer’s ability to meet its financial obligations subsequent to the original sale, the Company will record an allowance against amounts due, and thereby reduce the net receivable to the amount it reasonably believes will be collectible. Balances that remain outstanding after the Company has used reasonable collection efforts are written off through a charge to the valuation allowance and a credit to accounts receivable.

Inventories

Inventories consist of raw materials, work-in-process, manufactured goods and purchased goods acquired for resale. Inventories are stated at the lower of cost or market, determined on the first-in, first-out method. Cost includes raw materials, direct labor, manufacturing overhead and indirect overhead. Market value is based on current replacement cost for raw materials and supplies and on net realizable value for finished goods.

Property, plant and equipment

Property, plant and equipment is recorded at cost. The cost of major additions or betterments is capitalized, while maintenance and repairs that do not improve or extend the useful lives of the related assets are expensed as incurred.

Depreciation is provided principally on the straight-line method over estimated useful lives. Leasehold improvements are amortized over the life of the lease or the life of the improvement, whichever is shorter.

The ranges of useful lives are as follows:



Buildings and improvements	6 to 25 years
Machinery and equipment	2 to 20 years
Office furniture, computers and software	2 to 8 years
Leasehold improvements	Shorter of useful life or lease term

Property, plant and equipment and other long-lived assets that have definitive lives are evaluated for impairment when events or changes in circumstances indicate that the carrying value of the assets may not be recoverable (‘triggering event’). Upon the occurrence of a triggering event, the asset is reviewed to assess whether the estimated undiscounted cash flows expected from the use of the asset plus residual value from the ultimate disposal exceeds the carrying value of the asset. If the carrying value exceeds the estimated recoverable amounts, the asset is written down to its fair value.

Fair value of financial instruments

The carrying value of the Company’s financial instruments, including cash and cash equivalents, accounts receivable and accounts payable approximate their fair value due to their short term nature. Term Debt with a carrying value of $492.4 million, net of original issue discount, at December 31, 2018 approximated fair value. The fair value is based on interest rates that are currently available to the Company for issuance of debt with similar terms and remaining maturities. Senior Notes with a fair value of $396 million have a carrying value of $400 million. If measured at fair value in the financial statements, the Term Debt and Senior Notes would be classified as Level 2 in the fair value hierarchy.

Business combinations

The Company allocates the amount it pays for each acquisition to the assets acquired and liabilities assumed based on their fair values at the date of acquisition, including identifiable intangible assets which arise from a contractual or legal right or are separable from goodwill. The Company bases the fair value of identifiable intangible assets acquired in a business combination on detailed valuations that use information and assumptions provided by management, which consider management’s best estimates of inputs and assumptions that a market participant would use. The Company allocates any excess purchase price that exceeds the fair value of the net tangible and identifiable intangible assets acquired to goodwill. The use of alternative valuation assumptions, including estimated growth rates, cash flows, discount rates and estimated useful lives could result in different purchase price allocations and amortization expense in current and future periods. Transaction costs associated with these acquisitions are expensed as incurred through selling, general and administrative expense on the consolidated statement of operations. In those circumstances where an acquisition involves a contingent consideration arrangement, the Company recognizes a liability equal to the fair value of the contingent payments expected to be made as of the acquisition date. The Company re-measures this liability each reporting period and records changes in the fair value through operating income within the consolidated statements of operations.

Goodwill

Goodwill represents the excess of the purchase price over the fair value of the assets acquired and liabilities assumed. The Company is required to perform impairment reviews at each of its reporting units annually and more frequently in certain circumstances. In accordance with accounting guidelines, the Company is able to make a qualitative assessment of whether it is more likely than not that a reporting unit’s fair value is less than its carrying amount before applying the quantitative goodwill impairment test.

In January 2017, the Financial Accounting Standard Board ("FASB") issued new accounting guidance to simplify the accounting for goodwill impairment. The guidance removes step two of the goodwill impairment test, which requires a hypothetical purchase price allocation. Under the new guidance, a goodwill impairment will now be the amount by

which a reporting unit's carrying value exceeds its fair value, not to exceed the carrying amount of goodwill. The Company adopted this guidance early, effective January 1, 2017, on a prospective basis, and applied the guidance as necessary to annual and interim goodwill testing performed subsequent to January 1, 2017.

The first step of the process after the qualitative assessment fails is estimating the fair value of each of its reporting units based on a discounted cash flow (“DCF”) model using revenue and profit forecast and a market approach which compares peer data and earnings multiples. The Company then compares those estimated fair values with the carrying values, which include allocated goodwill. If the estimated fair value is less than the carrying value, then a goodwill impairment is recorded.

The Company cannot predict the occurrence of certain future events that might adversely affect the implied value of goodwill and/or the fair value of intangible assets. Such events include, but are not limited to, strategic decisions made in response to economic and competitive conditions, the impact of the economic environment on its customer base, and material adverse effects in relationships with significant customers. The impact of over-estimating or under-estimating the implied fair value of goodwill at any of the reporting units could have a material effect on the results of operations and financial position. In addition, the value of the implied goodwill is subject to the volatility of the Company’s operations which may result in significant fluctuation in the value assigned at any point in time.

Refer to "Note G - Goodwill and Intangible Assets" for the results of the annual impairment tests.

Deferred debt issuance costs

Deferred debt issuance costs represent the costs associated with the issuance of debt instruments and are amortized over the life of the related debt instrument. Deferred debt issuance costs are presented in the balance sheet as a deduction from the carrying value of the associated debt liability.

Product Warranty Costs

The Company recognizes warranty costs based on an estimate of the amounts required to meet future warranty obligations. The Company accrues an estimated liability for exposure to warranty claims at the time of a product sale based on both current and historical claim trends and warranty costs incurred. Warranty reserves are included within "Accrued expenses" in the Company's consolidated balance sheets.

Foreign currency

Certain of the Company’s segments have operations outside the United States, and the local currency is typically the functional currency. The financial statements are translated into U.S. dollars using exchange rates in effect at year-end for assets and liabilities and average exchange rates during the year for results of operations. The resulting translation gain or loss is included in stockholders' equity as other comprehensive income or loss.

In 2015, the Company acquired a Canadian subsidiary, Manitoba Harvest, and is exposed to transactional foreign currency gains and losses related to the issuance of intercompany loans in the Canadian dollar, the functional currency of Manitoba Harvest. Foreign currency transactional gains and losses are included in the results of operations and are generally classified as Other Income (Expense).

Derivatives and hedging

The Company utilizes interest rate swaps to manage risks related to interest rates on the term loan portion of their Credit Facility. The Company has not elected hedge accounting treatment for the existing interest rate derivatives entered into as part of the Credit Facility. Refer to "Note H - Debt" for more information on the Company’s Credit Facility.

Noncontrolling interest

Noncontrolling interest represents the portion of a majority-owned subsidiary’s net income that is owned by noncontrolling shareholders. Noncontrolling interest on the balance sheet represents the portion of equity in a consolidated subsidiary owned by noncontrolling shareholders.

Income taxes

On December 22, 2017, the U.S. government enacted comprehensive tax legislation commonly referred to as the Tax Cuts and Jobs Act of 2017 (the "Tax Act"). Among other important changes in the Tax Act, the tax rate on corporations was reduced from 35% to 21%; a limitation on the deduction of interest expense was enacted; gain from the sale of a partnership interest by a foreign person will be subject to U.S. tax to the extent that the partnership is engaged in a

trade or business; a special deduction for qualified business income from pass-through entities was added; U.S. federal income taxes on foreign earnings was eliminated (subject to several important exceptions), and new provisions designed to tax currently global intangible low taxed income ("GILTI") and a new base erosion anti-abuse tax were added.

For taxable years beginning after December 31, 2017, a deduction for interest will generally be allowed for any entity only up to 30% of adjusted taxable income (determined without regard to interest income or expense) plus the amount of interest income. Only interest income and expense incurred in a trade or business is taken into account, i.e., investment interest income and deductions are ignored. For partnerships, the limitation is applied at the partnership level and then adjustments are made at the partner level to avoid double counting and to allow an owner to use any excess income in calculating the interest deduction at his or her level. The provision will not limit the deduction of interest by the Company for 2018 but it did have an impact the deduction for certain of the portfolio companies, resulting in an additional valuation allowance for deferred tax assets of $2.1 million.

Provisional Amounts

In March 2018, the FASB issued ASU 2018-05, "Income Taxes - Amendments to SEC Paragraphs Pursuant to SEC Staff Accounting Bulletin No. 118" ("SAB 118"). The guidance provided for a provisional one-year measurement period for entities to finalize their accounting for certain tax effects related to the Tax Act. The Tax Act required companies to pay a one-time transition tax on earnings of certain foreign subsidiaries that were previously tax deferred and creates new taxes on certain foreign sourced earnings. The one-time transition tax under the Tax Act is based on earnings and profits ("E&P") that were previously deferred from U.S. income taxes. For the year ended December 31, 2017, the provision for income taxes included provisional tax expense of $4.9 million related to the one-time transition tax liability of our foreign subsidiaries. The Company has completed the calculation of the total E&P for these foreign subsidiaries although the Company's estimates may be affected as additional regulatory guidance is issued with respect to the Tax Act. Adjustments to the provisional amounts of $0.4 million were recognized as a component of the provision for income taxes in the year-ending December 31, 2018.

Deferred Income Taxes

Deferred income taxes are calculated under the asset and liability method. Deferred income taxes are provided for the differences between the basis of assets and liabilities for financial reporting and income tax purposes at the enacted tax rates. A valuation allowance is established when necessary to reduce deferred tax assets to the amount that is expected to more likely than not be realized. Several of the Company’s majority owned subsidiaries have deferred tax assets recorded at December 31, 2018 which in total amount to approximately $47.9 million. This deferred tax asset is net of $6.9 million of valuation allowance primarily associated with net operating losses and foreign tax credits and the limitation on the deduction of interest expense at Arnold and 5.11. These deferred tax assets are comprised primarily of reserves not currently deductible for tax purposes. The temporary differences that have resulted in the recording of these tax assets may be used to offset taxable income in future periods, reducing the amount of taxes required to be paid. Realization of the deferred tax assets is dependent on generating sufficient future taxable income at those subsidiaries with deferred tax assets. Based upon the expected future results of operations, the Company believes it is more likely than not that those subsidiaries with deferred tax assets will generate sufficient future taxable income to realize the benefit of existing temporary differences, although there can be no assurance of this. The impact of not realizing these deferred tax assets would result in an increase in income tax expense for such period when the determination was made that the assets are not realizable.

Earnings per common share

Basic and fully diluted earnings per Trust common share is computed using the two-class method which requires companies to allocate participating securities that have rights to earnings that otherwise would have been available only to common shareholders as a separate class of securities in calculating earnings per share. The Company has granted Allocation Interests that contain participating rights to receive profit allocations upon the occurrence of a Holding Event or a Sale Event, and has issued preferred shares that have rights to distributions when, and if, declared by the Company's board of directors.

The calculation of basic and fully diluted earnings per common share is computed by dividing income available to common shareholders by the weighted average number of Trust common shares outstanding during the period. Earnings per common share reflects the effect of distributions that were declared and paid to the Holders and distributions that were paid on preferred shares during the period.

The weighted average number of Trust common shares outstanding for fiscal years 2018 and 2017 were computed based on 59,900,000 shares outstanding for the period from January 1st through December 31st. The weighted average number of Trust common shares outstanding for fiscal year 2016 was computed based on 54,300,000 shares outstanding for the period from January 1^st through December 13^th and 5,600,000 additional shares outstanding for the period from December 13^th through December 31^st.

The Company did not have any stock option plans or any other potentially dilutive securities outstanding during the years ended December 31, 2018, 2017 and 2016.

Advertising costs

Advertising costs are expensed as incurred and included in selling, general and administrative expense in the consolidated statements of operations. Advertising costs were $20.2 million, $17.4 million and $14.9 million during the years ended December 31, 2018, 2017 and 2016, respectively.

Research and development

Research and development costs are expensed as incurred and included in selling, general and administrative expense in the consolidated statements of operations. The Company incurred research and development expense of $1.2 million, $1.4 million and $1.3 million during the years ended December 31, 2018, 2017 and 2016, respectively.

Employee retirement plans

The Company and many of its segments sponsor defined contribution retirement plans, such as 401(k) plans. Employee contributions to the plan are subject to regulatory limitations and the specific plan provisions. The Company and its segments may match these contributions up to levels specified in the plans and may make additional discretionary contributions as determined by management. The total employer contributions to these plans were $3.8 million, $2.8 million and $1.8 million for the years ended December 31, 2018, 2017 and 2016, respectively.

The Company’s Arnold subsidiary maintains a defined benefit plan for certain of its employees which is more fully described in "Note J - Defined Benefit Plan". Accounting guidelines require employers to recognize the overfunded or underfunded status of defined benefit pension and postretirement plans as assets or liabilities in their consolidated balance sheets and to recognize changes in that funded status in the year in which the changes occur as a component of comprehensive income.

Seasonality

Earnings of certain of our operating segments are seasonal in nature due to various recurring events, holidays and seasonal weather patterns, as well as the timing of our acquisitions during a given year. Historically, the third and fourth quarter produce the highest net sales during our fiscal year.

Stock based compensation

The Company does not have a stock based compensation plan; however, all of the Company’s subsidiaries maintain stock based compensation plans. During the years ended December 31, 2018, 2017 and 2016, $6.7 million, $4.5 million, and $2.4 million of stock based compensation expense was recorded to each expense category that included related salary expense in the consolidated statements of operations. As of December 31, 2018, the amount to be recorded for stock-based compensation expense in future years for unvested options is approximately $19.1 million.

Recently Adopted Accounting Pronouncements

Revenue from Contracts with Customers

As of January 1, 2018, the Company adopted Revenue from Contracts with Customers (Topic 606) ("ASC 606"). The new standard outlines a single comprehensive model for entities to use in accounting for revenue arising from contracts with customers and supersedes most current revenue recognition guidance, including industry-specific guidance. The underlying principle of the new standard is that a company will recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects what it expects to receive in exchange for the goods or services. The standard also requires disclosure of the amount, timing and uncertainty of cash flows arising from contracts with customers. The Company adopted the standard using the modified retrospective method for all contracts not completed as of the date of adoption. The reported results for reporting periods after January 1, 2018 are presented under the new revenue recognition guidance while prior period amounts were prepared under the previous revenue

guidance which is also referred to herein as the "previous guidance". The Company determined that the impact from the new standard is immaterial to our revenue recognition model since the vast majority of our recognition is based on point in time control. Accordingly, the Company has not made any adjustments to opening retained earnings. Refer to "Note D - Revenue" for additional information regarding the Company's adoption of ASC 606.

Improving the Presentation of Net Periodic Pension Costs

In March 2017, the FASB issued new guidance that will require employers that sponsor defined benefit plans to present the service cost component of net periodic benefit cost in the same income statement line item as other employee compensation costs arising from services rendered during the period, and requires the other components of net periodic pension cost to be presented in the income statement separately from the service component cost and outside a subtotal of income from operations. The new guidance shall be applied retrospectively for the presentation of the service cost component and the other components of net periodic pension cost. The amended guidance is effective for fiscal years, and interim periods within those years, beginning after December 15, 2017. The Company's Arnold business segment has a defined benefit plan covering substantially all of Arnold's employees at its Switzerland location (refer to "Note J - Defined Benefit Plan"). The adoption of this guidance on January 1, 2018 did not have a material impact upon our financial condition or results of operations.

Changes to the Definition of a Business

In January 2017, the FASB issued new guidance that changes the definition of a business to assist entities in evaluating when a set of transferred assets and activities constitutes a business. The guidance requires an entity to evaluate if substantially all of the fair value of the gross assets acquired is concentrated in a single identifiable asset or group of similar identifiable assets. If so, the set of transferred asset and activities is not a business. The guidance also requires a business to include at least one substantive process and narrows the definition of outputs by more closely aligning it with how outputs are described in the new revenue recognition guidance. The new standard was effective for fiscal years, and interim periods within those years, beginning after December 15, 2017. The adoption of this guidance did not have a material impact upon our financial condition or results of operations.

Classification of Certain Cash Receipts and Cash Payments

In August 2016, the FASB issued an accounting standard update which updates the guidance as to how certain cash receipts and cash payments should be presented and classified within the statement of cash flows. The amended guidance was effective for fiscal years, and interim periods within those years, beginning after December 15, 2017, with early adoption permitted, including adoption in an interim period. The adoption of this guidance on January 1, 2018 did not have a material impact on our consolidated financial statements.

Recently Issued Accounting Pronouncements

Leases

In February 2016, the FASB issued an accounting standard update related to the accounting for leases (Leases "Topic 842") which will require an entity to recognize right-of-use assets and lease liabilities on its balance sheet and disclose key information about leasing arrangements. Lessees and lessors are required to disclose qualitative and quantitative information about leasing arrangements to enable a user of financial statements to assess the amount, timing and uncertainty of cash flows arising from leases. Presentation of leases within the consolidated statements of operations and consolidated statements of cash flows will be generally consistent with the current lease accounting guidance. For public companies, the new standard is effective for annual reporting periods beginning after December 15, 2018, including interim periods within that reporting period. In July 2018, the FASB issued two updates to Topic 842 to clarify how to apply certain aspects of the new lease standard, and to give entities another option for transition and to provide lessors with a practical expedient to reduce the cost and complexity of implementing the new standard. The transition option allows entities to not apply the new lease standard in the comparative periods presented in the financial statements in the year of adoption. The Company will adopt the new standard using the optional transition method effective January 1, 2019.

The new standard provides a number of optional practical expedients in transition. The Company will elect to use the package of practical expedients that allows us to not reassess: (i) whether any expired or existing contracts are or contain leases, (ii) lease classification for any expired or existing leases and (iii) initial direct costs for any expired or existing leases. We additionally will elect to use the practical expedient that allows lessees to treat the lease and non-lease components of leases as a single lease component and the practical expedient pertaining to land easements. In addition, the new standard provides for an accounting election that permits a lessee to elect not to apply the

recognition requirements of Topic 842 to short-term leases by class of underlying asset. The Company will adopt this accounting election for all classes of assets.

The Company has performed an assessment of the impact of the adoption of Topic 842 on the Company's consolidated financial position and results of operations for the Company's leases, which consist of manufacturing facilities, warehouses, office facilities, retail stores, equipment and vehicle leases. The adoption of the new lease standard is not expected to have a material effect on our consolidated statement of operations or consolidated statement of cash flows, our liquidity or our covenant compliance.

Acquisition of Businesses

12 Months Ended

Dec. 31, 2018

Business Combinations [Abstract]

Acquisition of Businesses

Acquisition of Foam Fabricators

On February 15, 2018, pursuant to an agreement entered into on January 18, 2018, the Company, through a wholly owned subsidiary, FFI Compass, Inc. (“Buyer”), entered into a Stock Purchase Agreement (the “Purchase Agreement”) with Warren F. Florkiewicz (“Seller”) pursuant to which Buyer acquired all of the issued and outstanding capital stock of Foam Fabricators, Inc., a Delaware corporation (“Foam Fabricators”). Foam Fabricators is a leading designer and manufacturer of custom molded protective foam solutions and original equipment manufacturer ("OEM") components made from expanded polymers such as expanded polystyrene (EPS) and expanded polypropylene (EPP). Founded in 1957 and headquartered in Scottsdale, Arizona, it operates 13 molding and fabricating facilities across North America and provides products to a variety of end-markets, including appliances and electronics, pharmaceuticals, health and wellness, automotive, building and other products.

The Company made loans to, and purchased a 100% controlling interest in Foam Fabricators. The final purchase price, after the working capital settlement and net of transaction costs, was approximately $253.4 million. The Company funded the acquisition through a draw on the 2014 Revolving Credit Facility. The transaction was accounted for as a business combination. CGM acted as an advisor to the Company in the acquisition and will continue to provide integration services during the first year of the Company's ownership. CGM will receive integration service fees of $2.25 million payable over a twelve month period as services are rendered.

The results of operations of Foam Fabricators have been included in the consolidated results of operations since the date of acquisition. Foam Fabricator's results of operations are reported as a separate operating segment. The table below provides the recording of assets acquired and liabilities assumed as of the acquisition date.



	Preliminary Purchase Allocation		Measurement Period Adjustments			Final Purchase Allocation
(in thousands)	As of 2/15/18
Assets:
Cash	$	6,282	$	—		$	6,282
Accounts receivable⁽¹⁾	19,058		—			19,058
Inventory ⁽²⁾	13,218		(6		)	13,212
Property, plant and equipment ⁽³⁾	23,485		4,885			28,370
Intangible assets	121,392		(3,050		)	118,342
Goodwill	71,489		1,219			72,708
Other current and noncurrent assets	2,945		—			2,945
Total assets	257,869		3,048			260,917

Liabilities:
Current liabilities	5,968		—			5,968
Other liabilities	115,033					115,033
Total liabilities	121,001		—			121,001

Net assets acquired	136,868		3,048			139,916
Intercompany loans to business	115,033		—			115,033
	$	251,901	$	3,048		$	254,949



Acquisition Consideration
Purchase price	$	247,500	$	—	$	247,500
Working capital adjustment	755		615		1,370
Cash acquired	3,646		2,433		6,079
Total purchase consideration	$	251,901	$	3,048	$	254,949
Less: Transaction costs	1,552		—		1,552
Purchase price, net	$	250,349	$	3,048	$	253,397

⁽¹⁾ Includes $19.4 million of gross contractual accounts receivable of which $0.03 million is not expected to be collected. The fair value of accounts receivable approximated book value acquired.

⁽²⁾ Includes $0.7 million in inventory basis step-up, which was charged to cost of goods sold in the first quarter of 2018.

⁽³⁾ Includes $20.0 million of property, plant and equipment basis step-up.

The Company incurred $1.6 million of transaction costs in conjunction with the Foam Fabricators acquisition, which was included in selling, general and administrative expense in the consolidated results of operations in the quarter ended March 31, 2018. The allocation of the purchase price presented above is based on management's estimate of the fair values using valuation techniques including income, cost and market approaches. In estimating the fair value of the acquired assets and assumed liabilities, the fair value estimates are based on, but not limited to, expected future revenue and cash flows, expected future growth rates and estimated discount rates. Current and noncurrent assets and current and other liabilities are valued at historical carrying values. Property, plant and equipment is valued through a purchase price appraisal and will be depreciated on a straight-line basis over the respective remaining useful lives of the assets. Goodwill is calculated as the excess of the consideration transferred over the fair value of the identifiable net assets acquired and represents the future economic benefits expected to arise from other intangible assets acquired that do not qualify for separate recognition, including assembled workforce and non-contractual relationships, as well as expected future synergies. The goodwill of $72.7 million reflects the strategic fit of Foam Fabricators in the Company's niche industrial business. Foam Fabricators was an S corporation under Section 1362 of the Internal Revenue Code, and accordingly, taxable income of Foam Fabricators flowed through to its stockholder. The Company and the selling shareholder have agreed to make a joint Section 338(h)(10) election which will treat the acquisition as a deemed asset purchase for United States Federal income tax purposes and accordingly the goodwill is expected to be deductible for income tax purposes.

The intangible assets recorded related to the Foam Fabricators acquisition are as follows (in thousands):

Acquisition of Rimports

On February 26, 2018, the Company's Sterno subsidiary acquired all of the issued and outstanding capital stock of Rimports, Inc., a Utah corporation (“Rimports”), pursuant to a Stock Purchase Agreement, dated January 23, 2018, by and among Sterno and Jeffery W. Palmer, individually and in his capacity as Seller Representative, the Jeffery Wayne Palmer Dynasty Trust dated December 26, 2011, the Angela Marie Palmer Irrevocable Trust dated December 26, 2011, the Angela Marie Palmer Charitable Lead Trust, the Fidelity Investments Charitable Gift Fund, the TAK Irrevocable Trust dated June 7, 2012, and the SAK Irrevocable Trust dated June 7, 2012. Headquartered in Provo, Utah, Rimports is a manufacturer and distributor of branded and private label scented wickless candle products used for home décor and fragrance. Rimports offers an extensive line of wax warmers, scented wax cubes, essential oils and diffusers, and other home fragrance systems, through the mass retailer channel.

Sterno purchased a 100% controlling interest in Rimports. The purchase price, after the working capital settlement and net of transaction costs, was approximately $154.4 million. The purchase price of Rimports included a potential earn-out of up to $25 million contingent on the attainment of certain future performance criteria of Rimports for the twelve-month period from May 1, 2017 to April 30, 2018 and the fourteen month period from March 1, 2018 to April 30, 2019. The fair value of the contingent consideration was estimated at $4.8 million as part of the purchase price allocation. Sterno funded the acquisition through their intercompany credit facility with the Company. The transaction

was accounted for as a business combination.

The results of operations of Rimports have been included in the consolidated results of operations since the date of acquisition. Rimport's results of operations are included in the Sterno operating segment. The table below provides the recording of assets acquired and liabilities assumed as of the acquisition date. The goodwill resulting from the purchase price allocation is expected to be deductible for income tax purposes since Rimports was previously an S-Corporation for Federal income tax purposes and the Company and the selling shareholders have agreed to make a joint Section 338(h)(10) election which will treat the acquisition as a deemed asset purchase for United States Federal income tax purposes.



	Preliminary Purchase Allocation		Measurement Period Adjustments			Final Purchase Allocation
(in thousands)	As of 2/26/18					As of 12/31/18
Assets:
Cash	$	10,025	$	—		$	10,025
Accounts receivable ⁽¹⁾	21,431		—			21,431
Inventory ⁽²⁾	29,691		4,701			34,392
Property, plant and equipment	1,493		1,886			3,379
Intangible assets	—		85,700			85,700
Goodwill	121,364		(107,846		)	13,518
Other current and noncurrent assets	446		—			446
Total assets	184,450		(15,559		)	168,891

Liabilities
Current liabilities	9,034		—			9,034
Other liabilities ⁽³⁾	25,000		(20,200		)	4,800
Total liabilities	34,034		(20,200		)	13,834

Net assets acquired	$	150,416	$	4,641		$	155,057



Acquisition Consideration
Purchase price	$	145,000		$	—	$	145,000
Cash acquired	9,500			525		10,025
Working capital adjustment	(4,084		)	4,116		32
Total purchase consideration	150,416			4,641		155,057
Less: Transaction costs	632			—		632
Purchase price, net	$	149,784		$	4,641	$	154,425

⁽¹⁾Includes $23.8 million of gross contractual accounts receivable of which $2.4 million is not expected to be collected. The fair value of accounts receivable approximated book value acquired.

⁽²⁾ Includes $6.7 million in inventory basis step-up, which was charged to cost of goods sold in the second and third quarter of 2018.

⁽³⁾The purchase price of Rimports includes a potential earn-out of up to $25 million contingent on the attainment of certain future performance criteria of Rimports for the twelve-month period from May 1, 2017 to April 30, 2018 and the fourteen month period from March 1, 2018 to April 30, 2019. The earn-out was valued at $4.8 million using a probability weighted model.

The intangible assets recorded related to the Rimports acquisition are as follows (in thousands):

Sterno incurred $0.6 million of transaction costs in conjunction with the acquisition of Rimports, which was included in selling, general and administrative expense in the consolidated results of operations in the quarter ended March 31, 2018. The allocation of the purchase price presented above is based on management's estimate of the fair values using valuation techniques including income, cost and market approaches. In estimating the fair value of the acquired assets and assumed liabilities, the fair value estimates are based on, but not limited to, expected future revenue and cash flows, expected future growth rates and estimated discount rates. Current and noncurrent assets and current liabilities are valued at historical carrying values. Property, plant and equipment was valued through a purchase price appraisal and will be depreciated on a straight-line basis over the respective remaining useful lives of the assets. Goodwill is calculated as the excess of the consideration transferred over the fair value of the identifiable net assets acquired and represents the future economic benefits expected to arise from other intangible assets acquired that do not qualify for separate recognition, including assembled workforce and non-contractual relationships, as well as expected future synergies.

Acquisition of Velocity Outdoor (formerly Crosman Corp.)

On June 2, 2017, CBCP Acquisition Corp. (the "Buyer"), a wholly owned subsidiary of the Company, entered into an equity purchase agreement pursuant to which it acquired all of the outstanding equity interests of Bullseye Acquisition Corporation, the indirect owner of the equity interests of Crosman Corp. which is now known as Velocity Outdoor. Velocity Outdoor is a designer, manufacturer and marketer of airguns, archery products, laser aiming devices and related accessories. Headquartered in Bloomfield, New York, Velocity Outdoor serves over 425 customers worldwide, including mass merchants, sporting goods retailers, online channels and distributors serving smaller specialty stores and international markets.

The Company made loans to, and purchased a 98.9% controlling interest in, Velocity. The purchase price, including proceeds from noncontrolling interests and net of transaction costs, was approximately $150.4 million. Velocity management invested in the transaction along with the Company, representing approximately 1.1% of the initial noncontrolling interest on a primary and fully diluted basis. The fair value of the noncontrolling interest was determined based on the enterprise value of the acquired entity multiplied by the ratio of the number of shares acquired by the minority holders to total shares. The transaction was accounted for as a business combination. CGM acted as an advisor to the Company in the acquisition and will continue to provide integration services during the first year of the Company's ownership of Velocity Outdoor. CGM received integration service fees of $1.5 million payable quarterly over a twelve month period as services were rendered beginning in the quarter ended September 30, 2017. The Company incurred $1.5 million of transaction costs in conjunction with the Velocity acquisition, which was included in selling, general and administrative expense in the consolidated statements of income during the second quarter of 2017.

The results of operations of Velocity have been included in the consolidated results of operations since the date of acquisition. Velocity's results of operations are reported as a separate operating segment as a branded consumer business. The table below provides the recording of assets acquired and liabilities assumed as of the acquisition date.



	Final Purchase Allocation
(in thousands)	As of 12/31/17
Assets:
Cash	$	1,210
Accounts receivable ⁽¹⁾	16,751
Inventory	28,873
Property, plant and equipment	15,014
Intangible assets	84,594
Goodwill	48,759
Other current and noncurrent assets	2,348
Total assets	$	197,549




Liabilities and noncontrolling interest:
Current liabilities	$	16,283
Other liabilities	91,622
Deferred tax liabilities	28,515
Noncontrolling interest	694
Total liabilities and noncontrolling interest	$	137,114

Net assets acquired	$	60,435
Noncontrolling interest	694
Intercompany loans to business	90,742
	$	151,871



Acquisition Consideration
Purchase price	$	151,800
Cash acquired	1,210
Working capital adjustment	(1,139		)
Total purchase consideration	$	151,871
Less: Transaction costs	1,473
Purchase price, net	$	150,398

⁽¹⁾ Includes $18.0 million of gross contractual accounts receivable of which $1.2 million was not expected to be collected. The fair value of accounts receivable approximated net book value acquired.

The allocation of the purchase price presented above is based on management's estimate of the fair values using valuation techniques including income, cost and market approaches. In estimating the fair value of the acquired assets and assumed liabilities, the fair value estimates are based on, but not limited to, expected future revenue and cash flows, expected future growth rates and estimated discount rates. Current and noncurrent assets and current and other liabilities are valued at historical carrying values, which approximates fair value. Property, plant and equipment is valued through a purchase price appraisal and will be depreciated on a straight-line basis over the respective remaining useful lives of the assets. The inventory was valued at fair value, resulting in a basis step-up of $3.3 million, which was charged to cost of goods sold over the inventory turns of the acquired entity. Goodwill is calculated as the excess of the consideration transferred over the fair value of the identifiable net assets acquired and represents the future economic benefits expected to arise from other intangible assets acquired that do not qualify for separate recognition, including assembled workforce and non-contractual relationships, as well as expected future synergies. The goodwill of $48.8 million reflects the strategic fit of Velocity in the Company's branded consumer business and is not expected to be deductible for income tax purposes. The purchase accounting for Velocity was finalized during the fourth quarter of 2017.

The intangible assets recorded related to the Velocity acquisition are as follows (in thousands):



Intangible Assets	Amount		Estimated Useful Life
Tradename	$	53,463	20 years
Customer relationships	28,718		15 years
Technology	2,413		15 years
	$	84,594

The tradename was valued at $53.5 million using a multi-period excess earnings methodology. The customer relationships intangible asset was valued at $28.7 million using the distributor method, a variation of the multi-period excess earnings methodology, in which an asset is valuable to the extent it enables its owners to earn a return in

excess of the required returns on the other assets utilized in the business. The technology was valued at $2.4 million using a relief from royalty method.

Acquisition of 5.11 Tactical

On August 31, 2016, 5.11 ABR Merger Corp. ("Merger Sub"), a wholly owned subsidiary of 5.11 ABR Corp. ("Parent"), which in turn is a wholly owned subsidiary of the Company, merged with and into 5.11 Tactical, with 5.11 Tactical as the surviving entity, pursuant to an agreement and plan of merger among Merger Sub, Parent, 5.11 Tactical, and TA Associates Management L.P. entered into on July 29, 2016. Headquartered in Irvine, California, 5.11 operates sales offices and distribution centers globally, and 5.11 products are widely distributed in uniform stores, military exchanges, outdoor retail stores, its own retail stores and on 511tactical.com.

The Company made loans to, and purchased a 97.5% controlling interest in 5.11 ABR Corp. The purchase price, including proceeds from noncontrolling interest and net of transaction costs, was approximately $408.2 million after final settlement of the working capital in the fourth quarter of 2016. The Company funded its portion of the acquisition through an amendment to the 2014 Credit Facility that allowed for an increase in the 2014 Revolving Credit Facility and the 2016 Incremental Term Loan (refer to "Note H - Debt"). 5.11 management invested in the transaction along with the Company, representing approximately 2.5% initial noncontrolling interest on a primary and fully diluted basis. The fair value of the noncontrolling interest was determined based on the enterprise value of the acquired entity multiplied by the ratio of the number of shares acquired by the minority holders to total shares. The transaction was accounted for as a business combination. CGM acted as an advisor to the Company in the acquisition and will continue to provide integration services during the first year of the Company's ownership of 5.11. CGM received integration service fees of $3.5 million payable quarterly over a twelve month period as services were rendered beginning in the quarter ended December 31, 2016.

The results of operations of 5.11 have been included in the consolidated results of operations since the date of acquisition. 5.11's results of operations are reported as a separate operating segment. The table below provides the recording of assets acquired and liabilities assumed as of the acquisition date.



5.11 Tactical
(in thousands)
Assets:
Cash	$	12,581
Accounts receivable ⁽¹⁾	38,323
Inventory ⁽²⁾	160,304
Property, plant and equipment ⁽³⁾	22,723
Intangible assets	127,890
Goodwill	92,966
Other current and noncurrent assets	4,884
Total assets	$	459,671
Liabilities and noncontrolling interest:
Current liabilities	$	38,229
Other liabilities	180,231
Deferred tax liabilities	10,163
Noncontrolling interest	5,568
Total liabilities and noncontrolling interest	$	234,191

Net assets acquired	$	225,480
Noncontrolling interest	5,568
Intercompany loans to business	179,237
	$	410,285



Acquisition Consideration
Purchase price	$	400,000
Working capital adjustment	(2,296		)
Cash	12,581
Total purchase consideration	$	410,285
Less: Transaction costs	2,063
Purchase price, net	$	408,222

⁽¹⁾ Includes $40.1 million of gross contractual accounts receivable of which $1.7 million was not expected to be collected. The fair value of accounts receivable approximated book value acquired.

⁽²⁾ Includes $39.1 million in inventory basis step-up, which was charged to cost of goods sold over the inventory turns of the acquired entity.

⁽³⁾ Includes $7.6 million of property, plant and equipment basis step-up.

The Company incurred $2.1 million of transaction costs in conjunction with the 5.11 acquisition, which was included in selling, general and administrative expense in the consolidated statements of operations in the year of acquisition. The allocation of the purchase price presented above is based upon management's estimate of the fair values using valuation techniques including income, cost and market approaches. In estimating the fair value of the acquired assets and assumed liabilities, the fair value estimates are based on, but not limited to, expected future revenue and cash flows, expected future growth rates and estimated discount rates. Current and noncurrent assets and current and other liabilities are estimated at their historical carrying values. Property, plant and equipment is valued through a purchase price appraisal and will be depreciated on a straight-line basis over the respective remaining useful lives. Goodwill is calculated as the excess of the consideration transferred over the fair value of the identifiable net assets and represents the future economic benefits expected to arise from other intangible assets acquired that do not qualify for separate recognition, including assembled workforce and non-contractual relationships, as well as expected future synergies. The goodwill of $93.0 million reflects the strategic fit of 5.11 in the Company's branded products business and is not expected to be deductible for income tax purposes. The purchase accounting for 5.11 was finalized during the fourth quarter of 2016, with the changes from the provisional purchase price allocation related to the settlement of working capital and the recording of a change in the deferred taxes related to a reduction of net operating loss carryforwards.

The intangible assets recorded related to the 5.11 acquisition are as follows (in thousands):



Intangible assets	Amount		Estimated Useful Life
Trade name	$	48,665	15 years
Customer relationships	75,218		15 years
Technology	4,007		10 years
	$	127,890

The customer relationships intangible asset was valued at $75.2 million using an excess earnings methodology, in which an asset is valuable to the extent it enables its owners to earn a return in excess of the required returns on and of the other assets utilized in the business. Customer relationships intangible asset was derived using a risk-adjusted discount rate. The tradename intangible asset and the design patent technology asset were valued using a royalty savings methodology, in which an asset is valuable to the extent that the ownership of the asset relieves the company from the obligation of paying royalties for the benefits generated by the asset.

Unaudited pro forma information

The following unaudited pro forma data for the years ended December 31, 2018 and 2017 gives effect to the acquisition of Foam Fabricators, Rimports and Velocity Outdoor, as described above, as if the acquisitions had been completed as of January 1, 2017. The pro forma data gives effect to historical operating results with adjustments to interest expense, amortization and depreciation expense, management fees and related tax effects. The information is provided for illustrative purposes only and is not necessarily indicative of the operating results that would have occurred if the transaction had been consummated on the date indicated, nor is it necessarily indicative of future operating results of the consolidated companies, and should not be construed as representing results for any future period.



	Year Ended December 31,
(in thousands)	2018			2017
Net revenues	$	1,397,148		$	1,328,109
Gross profit	480,260			454,698
Operating income	59,758			60,575
Net income (loss) from continuing operations	(20,497		)	29,865
Net income (loss) from continuing operations attributable to Holdings	(25,714		)	21,620
Basic and fully diluted net income (loss) per share attributable to Holdings	(0.75		)	(0.50		)

Other acquisitions

Velocity Outdoor

Ravin Crossbows - On September 4, 2018, Velocity Outdoor (formerly "Crosman Corp.") acquired all of the outstanding membership interests in Ravin Crossbows, LLC ("Ravin" or "Ravin Crossbows") for a purchase price of approximately $98.0 million, net of transaction costs, plus a potential earn-out of up to $25.0 million based on gross profit levels for the trailing twelve month period ending December 31, 2018. Velocity funded the acquisition and payment of related transaction costs through the issuance of an additional $38.9 million in intercompany loans and the issuance of additional equity to the Company of $60.6 million. Velocity has recorded a preliminary purchase price allocation for Ravin as of December 31, 2018 comprised of $67.5 million in intangible assets ($14.1 million in finite lived trade name, $42.6 million in technologies valued using an excess earnings methodology, and $10.8 million in customer relationships), $2.5 million in inventory step-up, and $13.3 million in goodwill which is expected to be deductible for income tax purposes. The remainder of the purchase consideration was allocated to net assets acquired. The potential earn-out was valued at $4.7 million as part of the purchase price allocation. Velocity incurred transaction costs of $1.4 million related to the Ravin acquisition, which are recorded as selling, general and administrative costs in the accompanying statement of operations as of December 31, 2018. The purchase price allocation is expected to be finalized during the first quarter of 2019.

Ergobaby

Baby Tula - On May 11, 2016, the Company's Ergobaby subsidiary acquired all of the outstanding membership interests in New Baby Tula LLC ("Baby Tula"), a maker of premium baby carriers, toddler carriers, slings, blankets and wraps. The purchase price was $73.8 million, net of transaction costs, plus a potential earn-out of $8.2 million based on 2017 financial performance. Ergobaby paid $0.8 million in transaction costs in connection with the acquisition. Ergobaby funded the acquisition and payment of related transaction costs through the issuance of an additional $68.2 million in intercompany loans with the Company, and the issuance of $8.2 million in Ergobaby shares to the selling shareholders. The fair value of the Ergobaby shares issued to the selling shareholders was determined based on a model that multiplies the trailing twelve months earnings before interest, taxes, depreciation and amortization by an estimated enterprise value multiple to determine an estimated fair value. The fair value calculation assumes proceeds from the conversion of outstanding stock options, deducts the carrying value of debt at Ergobaby and estimated selling costs of the entity, and divides the resulting amount by the total number of outstanding shares, including converted stock options, to determine a per share value for the stock issued. The Company funded the additional intercompany loans used for the acquisition with available cash on the balance sheet and a draw on the 2014 Revolving Credit Facility. Ergobaby recorded a purchase price allocation of $13.2 million in goodwill, which is expected to be deductible for income tax purposes, $55.3 million in intangible assets comprised of $52.9 million in finite lived tradenames, $1.7 million in non-compete agreements; and $0.7 million in customer relationships, and $4.8 million in inventory step-up. The inventory step-up has been charged to cost of goods sold during the third and fourth quarters of 2016. In addition,

the earn-out provision of the purchase price was allocated a fair value of $3.8 million. The remainder of the purchase consideration was allocated to net assets acquired. The Company finalized the purchase accounting for the Baby Tula acquisition during the fourth quarter of 2016. In the fourth quarter of 2017, Ergobaby determined that the earn-out related to the Baby Tula acquisition would not be paid out and reversed the fair value of the earn-out, recording the reversal in operating income.

Sterno

Sterno Home - On January 22, 2016, Sterno, a wholly owned subsidiary of the company, acquired all of the outstanding stock of Northern International, Inc. ("Sterno Home"), for a total purchase price of approximately $35.8 million (C$50.6 million), plus a potential earn-out opportunity payable over the next two years up to a maximum amount of $1.8 million (C$2.5 million). The contingent consideration was fair valued at $1.5 million, based on probability weighted models of the achievement of certain performance based financial targets. Refer to Note M - "Fair Value Measurement" for a description of the valuation technique used to fair value the contingent consideration. Headquartered in Coquitlam, British Columbia, Canada, Sterno Home sells flameless candles and outdoor lighting products through the retail segment. Sterno financed the acquisition and payment of the related transaction costs through the issuance of an additional $37.0 million in intercompany loans with the Company.

In connection with the acquisition, Sterno recorded a purchase price allocation of $6.0 million of goodwill, which is not expected to be deductible for income tax purposes, $12.7 million in intangible assets and $1.2 million in inventory step-up. In addition, the earn-out provision of the purchase price was allocated a fair value of $1.5 million. The remainder of the purchase consideration was allocated to net assets acquired. Sterno incurred $0.4 million in acquisition related costs in connection with the Sterno Home acquisition.

Equity Method Investment	12 Months Ended
Equity Method Investment	Dec. 31, 2018
Equity [Abstract]
Equity Method Investment	Investment in FOX Fox Factory Holding Corp. ("FOX"), a former majority owned subsidiary of the Company that is publicly traded on the NASDAQ Stock Market under the ticker "FOXF," is a designer, manufacturer and marketer of high-performance ride dynamic products used primarily for bicycles, side-by-side vehicles, on-road vehicles with off-road capabilities, off-road vehicles and trucks, all-terrain vehicles, snowmobiles, specialty vehicles and applications, and motorcycles. The Company held a 41%, ownership interest in FOX as of January 1, 2016, and a 14% ownership interest as of January 1, 2017. The investment in FOX was accounted for using the fair value option. In March 2016, FOX closed on a secondary public offering of 2,500,000 shares of FOX common shares held by the Company. Concurrently with the closing of the March Offering, FOX repurchased 500,000 shares of FOX common stock held by the Company. As a result of the sale of shares through the March Offering and the repurchase of shares by FOX, the Company sold a total of 3,000,000 shares of FOX common stock, with total net proceeds of approximately $47.7 million. Upon completion of the March Offering and repurchase of shares by FOX, the Company's ownership interest in FOX was reduced from approximately 41% to 33%. In August 2016, FOX closed on a secondary public offering of 4,025,000 shares held by certain FOX shareholders, including the Company. The Company sold a total of 3,500,000 shares of FOX common stock in the August Offering, for total net proceeds of $63.0 million. Upon completion of the August offering, the Company's ownership of FOX decreased from approximately 33% to approximately 23%. In November 2016, FOX closed on a secondary offering of 3,500,000 shares of FOX common stock held by the Company, for total net proceeds of $71.8 million. Upon completion of the August offering, our ownership of FOX decreased from approximately 23% to approximately 14%. In March 2017, FOX closed on a secondary public offering (the "March 2017 Offering") through which the Company sold their remaining 5,108,718 shares in FOX for total net proceeds of $136.1 million. Subsequent to the March 2017 Offering, the Company no longer holds an ownership interest in FOX. The sale of a portion of the Company's FOX shares in March 2016, August 2016, November 2016 and March 2017 qualified as a Sale Event under the Company's LLC Agreement. During the second quarter, the Company's board of directors declared a distribution to the Holders of the Allocation Interests of $8.6 million in connection with the sale of FOX shares in March 2016. The profit allocation payment was made during the quarter ended June 30, 2016. The Company's board of directors declared a distribution to the Holders of the Allocation Interests of $11.6 million in connection with the sale of FOX shares in August 2016. That payment was made, offset by negative profit allocation related to the Sale Event from the Tridien disposition, in the fourth quarter of 2016. The Company's board of directors declared a distribution to the Holders of the Allocation Interests of $13.4 million related to the November 2016 sale of FOX shares in the fourth quarter of 2016. The amount of the distribution was accrued at December 31, 2016 in the line Due to Related Party in the Consolidated Balance Sheets and paid in January 2017. The sale of FOX shares in March 2017 qualified as a Sale Event under the Company's LLC Agreement. In April 2017, with respect to the March 2017 Offering, the Company's board of directors approved and declared a profit allocation payment totaling $25.8 million that was paid in the second quarter of 2017. Arnold Joint Venture Arnold is a 50% partner in a China rare earth mine-to-magnet joint venture. Arnold accounts for its activity in the joint venture utilizing the equity method of accounting. Gains and losses from the joint venture were not material for the years ended December 31, 2018, 2017 and 2016.

Operating Segment Data

12 Months Ended

Dec. 31, 2018

Segment Reporting [Abstract]

Operating Segment Data

At December 31, 2018, the Company had eight reportable operating segments. Each operating segment represents a platform acquisition. The Company’s operating segments are strategic business units that offer different products and services. They are managed separately because each business requires different technology and marketing strategies. A description of each of the reportable segments and the types of products from which each segment derives its revenues is as follows:

•

5.11 is a leading provider of purpose-built tactical apparel and gear for law enforcement, firefighters, EMS, and military special operations as well as outdoor and adventure enthusiasts. 5.11 is a brand known for innovation and authenticity, and works directly with end users to create purpose-built apparel and gear designed to enhance the safety, accuracy, speed and performance of tactical professionals and enthusiasts worldwide. Headquartered in Irvine, California, 5.11 operates sales offices and distribution centers globally, and 5.11 products are widely distributed in uniform stores, military exchanges, outdoor retail stores, its own retail stores and on 511tactical.com.

•

Ergobaby, headquartered in Los Angeles, California, is a designer, marketer and distributor of wearable baby carriers and accessories, blankets and swaddlers, nursing pillows, and related products. Ergobaby primarily sells its Ergobaby and Baby Tula branded products through brick-and-mortar retailers, national chain stores, online retailers, its own websites and distributors and derives more than 50% of its sales from outside of the United States.


•	Liberty Safe is a designer, manufacturer and marketer of premium home, office and gun safes in North America. From its over 300,000 square foot manufacturing facility, Liberty produces a wide range of home and gun safe models in a broad assortment of sizes, features and styles. Liberty is headquartered in Payson, Utah.

•

Velocity Outdoor is a leading designer, manufacturer, and marketer of airguns, archery products, laser aiming devices and related accessories. Velocity Outdoor offers its products under the highly recognizable Crosman, Benjamin, Ravin, LaserMax and CenterPoint brands that are available through national retail chains, mass merchants, dealer and distributor networks. Velocity Outdoor is headquartered in Bloomfield, New York.


•	Advanced Circuits, an electronic components manufacturing company, is a provider of small-run, quick-turn and volume production rigid printed circuit boards. ACI manufactures and delivers custom printed circuit boards to customers primarily in North America. ACI is headquartered in Aurora, Colorado.

•

Arnold is a global manufacturer of engineered magnetic solutions for a wide range of specialty applications and end-markets, including aerospace and defense, motorsport/ automotive, oil and gas, medical, general industrial, energy, reprographics and advertising specialties. Arnold produces high performance permanent magnets (PMAG), precision foil products (Precision Thin Metals or "PTM"), and flexible magnets (Flexmag™) that are mission critical in motors, generators, sensors and other systems and components. Based on its long-term relationships, Arnold has built a diverse and blue-chip customer base totaling more than 2,000 clients worldwide. Arnold is headquartered in Rochester, New York.

•

Foam Fabricators is a designer and manufacturer of custom molded protective foam solutions and original equipment manufacturer components made from expanded polystyrene and expanded polypropylene. Foam Fabricators provides products to a variety of end markets, including appliances and electronics, pharmaceuticals, health and wellness, automotive, building and other products. Foam Fabricators is headquartered in Scottsdale, Arizona and operates 13 molding and fabricating facilities across North America.

•

Sterno is a manufacturer and marketer of portable food warming fuel and creative table lighting solutions for the food service industry and flameless candles, outdoor lighting products, scented wax cubes and warmer products for consumers. Sterno's products include wick and gel chafing fuels, butane stoves and accessories, liquid and traditional wax candles, scented wax cubes and warmer products used for home decor and fragrance systems, catering equipment and outdoor lighting products. Sterno is headquartered in Corona, California.

The tabular information that follows shows data for each of the operating segments reconciled to amounts reflected in the consolidated financial statements. The operations of each of the operating segments are included in consolidated operating results as of their date of acquisition. Segment profit is determined based on internal performance measures used by the Chief Executive Officer to assess the performance of each business. There were no significant inter-segment transactions.

Summary of Operating Segments



Net Revenues	Year ended December 31,
(in thousands)	2018		2017		2016
5.11	$	347,922	$	309,999	$	109,792
Ergobaby	90,566		102,969		103,348
Liberty	82,658		91,956		103,812
Velocity Outdoor	131,296		78,387		—
ACI	92,511		87,782		86,041
Arnold	117,860		105,580		108,179
Foam Fabricators	113,432		—		—
Sterno	381,075		226,110		218,817
Total	1,357,320		1,002,783		729,989
Reconciliation of segment revenues to consolidated revenues:
Corporate and other	—		—		—
Total consolidated revenues	$	1,357,320	$	1,002,783	$	729,989



Segment Profit (Loss) ⁽¹⁾	Year ended December 31,
(in thousands)	2018			2017			2016
5.11⁽²⁾	$	3,916		$	(7,121	)	$	(10,153	)
Ergobaby	11,522			24,503			17,151
Liberty	5,906			9,475			13,234
Velocity Outdoor ⁽³⁾	4,850			1,308			—
ACI	26,335			23,575			22,718
Arnold ⁽⁴⁾	7,416			(5,693		)	(12,921		)
Foam Fabricators	10,998			—			—
Sterno	38,730			19,194			18,799
Total	109,673			65,241			48,828
Reconciliation of segment profit (loss) to consolidated income from continuing operations before income taxes:
Interest expense, net	(55,245		)	(27,255		)	(24,180		)
Other income (expense), net	(5,889		)	2,745			373
Gain (loss) on equity method investment	—			(5,620		)	74,490
Corporate and other	(56,950		)	(44,742		)	(40,780		)
Total consolidated income from continuing operations before income taxes	$	(8,411	)	$	(9,631	)	$	58,731


⁽¹⁾	Segment profit (loss) represents operating income (loss).

⁽²⁾

5.11 - The year ended December 31, 2017 includes $21.7 million cost of goods sold expense related to the amortization of the step-up in inventory basis resulting from the purchase price allocation of 5.11, and $2.3 million in integration services fees paid to CGM. The year ended December 31, 2016 includes $2.1 million of acquisition related costs incurred in connection with the acquisition of 5.11, $17.4 million of cost of goods sold expense related to the amortization of the step-up in inventory basis resulting from the purchase price allocation of 5.11, and $1.2 million in integration services fees paid to CGM.


⁽³⁾	Velocity Outdoor - The year ended December 31, 2017 includes $1.8 million in acquisition related costs, $3.3 million cost of goods sold expense related to the amortization of the step-up in inventory basis resulting from the purchase price allocation of Velocity, and $0.75 million in integration services fees paid to CGM.


⁽⁴⁾	Arnold - Operating loss from Arnold for the years ended December 31, 2017 and 2016 includes $8.9 million and $16.0 million, respectively, in goodwill impairment expense related to the PMAG reporting unit. Refer to "Note G - Goodwill and Intangible Assets."



Depreciation and Amortization Expense	Year ended December 31,
(in thousands)	2018		2017		2016

5.11 Tactical	$	21,477	$	39,934	$	23,414
Ergobaby	8,493		11,419		7,769
Liberty	1,541		1,657		2,758
Velocity Outdoor	12,119		7,726		—
ACI	3,160		3,323		3,476
Arnold	6,229		6,428		9,079
Foam Fabricators	10,712		—		—
Sterno	26,969		11,573		11,549
Total	90,700		82,060		58,045
Reconciliation of segment to consolidated total:
Amortization of debt issuance costs and original issue discount	4,483		5,007		3,565
Consolidated total	$	95,183	$	87,067	$	61,610



	Accounts Receivable						Identifiable Assets
	December 31,						December 31
(in thousands)	2018			2017			2018⁽¹⁾		2017 ⁽¹⁾
5.11	$	52,069		$	60,481		$	319,583	$	324,068
Ergobaby	11,361			12,869			100,679		105,672
Liberty	10,416			13,679			27,881		26,715
Velocity	21,881			20,396			209,398		129,033
ACI	9,193			6,525			13,407		14,522
Arnold	16,298			14,804			66,744		66,979
Foam Fabricators	23,848			—			155,504		—
Sterno	72,361			40,087			253,637		125,937
Sales allowance accounts	(11,882		)	(9,396		)	—		—
Total	205,545			159,445			1,146,833		792,926
Reconciliation of segment to consolidated totals:
Corporate and other identifiable assets	—			—			8,357		299
Assets of discontinued operations	—			—			540,485		496,068
Total	$	205,545		$	159,445		$	1,695,675	$	1,289,293


⁽¹⁾	Does not include goodwill balances - refer to "Note G - Goodwill and Intangible Assets" for a schedule of goodwill by segment.

Geographic Information

Net Revenues

Revenue attributable to Canada represented approximately 14.1% of total international revenues in 2018, 15.2% of total international revenues in 2017, and 14.1% of total international revenues in 2016. Revenue attributable to any other individual foreign country was not material in 2018, 2017 or 2016.

Identifiable Assets

Several of the Company's operating segments have subsidiaries with assets located outside of the United States. The following table presents identifiable assets by geographic area:



Identifiable Assets	December 31,
(in thousands)	2018		2017
United States	$	1,091,960	$	693,087
Canada	1,688		34,987
Europe	37,286		47,574
Other international	24,256		17,577
Total identifiable assets	$	1,155,190	$	793,225

Property, Plant and Equipment and Inventory

12 Months Ended

Dec. 31, 2018

Property, Plant and Equipment [Abstract]

Property, Plant and Equipment and Inventory

Inventory and Property, Plant, and Equipment



Inventory	December 31,
(in thousands)	2018			2017
Raw materials and supplies	$	60,788		$	34,179
Work-in-process	12,915			10,582
Finished goods	253,982			201,219
	327,685			245,980
Less: obsolescence reserve	(20,248		)	(8,629		)
Total	$	307,437		$	237,351



Property, plant and equipment	December 31,
(in thousands)	2018			2017
Machinery and equipment	$	174,983		$	120,527
Office furniture, computers and software	29,096			22,846
Leasehold improvements	34,786			18,744
Construction in process	8,869			15,424
Buildings and land	9,818			7,200
	257,552			184,741
Less: accumulated depreciation	(110,951		)	(81,157		)
Total	$	146,601		$	103,584

Depreciation expense was approximately $31.2 million, $22.4 million and $16.7 million for the years ended December 31, 2018, 2017 and 2016, respectively.

Goodwill and Other Intangible Assets

12 Months Ended

Dec. 31, 2018

Goodwill and Intangible Assets Disclosure [Abstract]

Goodwill and Other Intangible Assets

Goodwill and Intangible Assets

Goodwill

As a result of acquisitions of various businesses, the Company has significant intangible assets on its balance sheet that include goodwill and indefinite-lived intangibles. The Company’s goodwill and indefinite-lived intangibles are tested and reviewed for impairment annually as of March 31st or more frequently if facts and circumstances warrant by comparing the fair value of each reporting unit to its carrying value. Each of the Company’s businesses represent a reporting unit. The Arnold business previously comprised three reporting units when it was acquired in March 2012, but as a result of changes implemented by Arnold management during 2016 and 2017, the Company reassessed the reporting units at Arnold as of the annual impairment testing date in 2018. After evaluating changes in the operation of the reporting units that led to increased integration and altered how the financial results of the Arnold operating segment were assessed by Arnold management, the Company determined that the previously identified reporting units no longer operate in the same manner as they did when the Company acquired Arnold. As a result, the separate Arnold reporting units were determined to only comprise one reporting unit at the Arnold operating segment level as of March 31, 2018. As part of the exercise of combining the separate Arnold reporting units into one reporting unit, the Company performed "before" and "after" goodwill impairment testing, whereby we performed the annual impairment

testing for each of the existing reporting units of Arnold and then subsequent to the completion of the annual impairment testing of the separate reporting units, we performed a quantitative impairment test of the Arnold operating segment, which will represent the reporting unit for future impairment tests.

A reconciliation of the change in the carrying value of goodwill by segment for the years ended December 31, 2018 and 2017 are as follows (in thousands):



	Balance at January 1, 2018		Acquisitions ⁽¹⁾		Goodwill Impairment		Foreign currency translation		Other		Balance at December 31, 2018
5.11	$	92,966	$	—	$	—	$	—	$	—	$	92,966
Ergobaby	61,031		—		—		—		—		61,031
Liberty	32,828		—		—		—		—		32,828
Velocity Outdoor	49,352		13,253		—		—		70		62,675
ACI	58,019		—		—		—		—		58,019
Arnold ⁽²⁾	26,903		—		—		—		—		26,903
Foam Fabricators	—		72,708		—		—		—		72,708
Sterno	41,818		13,518		—		—		—		55,336
Corporate ⁽³⁾	8,649		—		—		—		—		8,649
Total	$	371,566	$	99,479	$	—	$	—	$	70	$	471,115

⁽¹⁾ Acquisition of businesses during the year ended December 31, 2018 includes the acquisition of Foam Fabricators by the Company, Sterno's acquisition of Rimports and Velocity's acquisition of Ravin.


⁽²⁾	Arnold had three reporting units which were combined into one reporting unit effective March 31, 2018.


⁽³⁾	Represents goodwill resulting from purchase accounting adjustments not "pushed down" to the ACI segment. This amount is allocated back to the ACI segment for purposes of goodwill impairment testing.



	Balance at January 1, 2017		Acquisitions ⁽¹⁾		Goodwill Impairment			Foreign currency translation		Other ⁽⁴⁾		Balance at December 31, 2017
5.11	$	92,966	$	—	$	—		$	—	$	—	$	92,966
Ergobaby	61,031		—		—			—		—		61,031
Liberty	32,828		—		—			—		—		32,828
Velocity Outdoor	—		49,352		—			—		—		49,352
ACI	58,019		—		—			—		—		58,019
Arnold ⁽²⁾	35,767		—		(8,864		)	—		—		26,903
Sterno	39,982		1,689		—			—		147		41,818
Corporate ⁽³⁾	8,649		—		—			—		—		8,649
Total	$	329,242	$	51,041	$	(8,864	)	$	—	$	147	$	371,566

⁽¹⁾Acquisition of businesses during the year ended December 31, 2017 includes the acquisition of Velocity by the Company in June 2017, and add-on acquisitions at Velocity Outdoor in July 2017 and Sterno in August 2017.

⁽²⁾ Arnold had three reporting units, PMAG, Precision Thin Metals and Flexmag with goodwill balances of $15.6 million, $6.5 million and $4.8 million, respectively.

⁽³⁾ Represents goodwill resulting from purchase accounting adjustments not “pushed down” to the ACI segment. This amount is allocated back to the ACI segment for purposes of goodwill impairment testing.

⁽⁴⁾ Represents the final settlement related to Sterno's acquisition of Sterno Home Inc. ("Sterno Home", formerly NII).

Approximately $95.7 million of goodwill is deductible for income tax purposes at December 31, 2018.

2018 Annual Impairment Testing

For the reporting units that were tested qualitatively for the 2018 annual impairment testing, the results of the qualitative analysis indicated that the fair value exceeded their carrying value. At March 31, 2018, we determined that the Flexmag

reporting unit of Arnold required additional quantitative testing because we could not conclude that the fair value of the reporting unit exceeded its carrying value based on qualitative factors alone. For the quantitative impairment test of Flexmag, we estimated the fair value of the reporting unit using an income approach, whereby we estimate the fair value of the reporting unit based on the present value of future cash flows. Cash flow projections are based on management's estimate of revenue growth rates and operating margins and take into consideration industry and market conditions as well as company and reporting unit specific economic conditions. The discount rate used is based on the weighted average cost of capital adjusted for the relevant risk associated with the business and the uncertainty associated with the reporting unit's ability to execute on the projected cash flows. The discount rate used in the income approach for Flexmag was 12.4%.

For the reporting unit change at Arnold, a quantitative impairment test was performed of the Arnold business at March 31, 2018 using an income approach. The discount rate used in the income approach was 12.6%. The results of the impairment testing indicated that the fair value of the Arnold reporting unit exceeded the carrying value.

2017 Annual Goodwill Impairment Testing

For the reporting units that were tested qualitatively for the 2017 annual impairment testing, the results of the qualitative analysis indicated that the fair value exceeded their carrying value.

2016 Interim Goodwill Impairment Testing

Arnold

As a result of decreases in forecasted revenue, operating income and cash flows at Arnold, as well as a shortfall in revenue and operating income during the latter half of 2016 as compared to budgeted amounts, the Company determined that it was necessary to perform interim goodwill impairment testing on each of the three reporting units at Arnold at December 31, 2016. Based on the results of the valuation, the fair value of the Flexmag and PTM reporting units exceeded the carrying amount, therefore no additional goodwill testing was required. The results of the quantitative test for the PMAG unit indicated a potential impairment of goodwill and the Company performed the second step of goodwill impairment testing to determine the amount of impairment of the PMAG reporting unit.

In the first test of goodwill impairment testing, we compared the fair value of each reporting unit to its carrying amount. For the Arnold reporting units, we estimated the fair value of the reporting unit using an income approach, whereby we estimate the fair value of a reporting unit based on the present value of future cash flows. Cash flow projections are based on Management's estimate of revenue growth rates and operating margins and take into consideration industry and market conditions as well as company and reporting unit specific economic factors. The discount rate used was based on the weighted average cost of capital adjusted for the relevant risk associated with the business specific characteristics and the uncertainty associated with the reporting unit's ability to execute on the projected cash flows. For the quantitative impairment testing for Arnold's reporting units, we used only an income approach because we determined that the guideline public company comparables for PMAG, PTM, and Flexmag were not representative of these three reporting units. In the income approach, we used a weighted average cost of capital of 12.5% for PMAG, 13.0% for PTM and 12% for Flexmag.

The Company had not completed the testing for PMAG at December 31, 2016, and recorded an estimated impairment loss for PMAG of $16 million based on a range of impairment loss. During the first quarter of 2017, the Company recorded an additional $8.9 million of goodwill impairment after the results of the testing indicated total goodwill impairment of the PMAG reporting unit of $24.9 million. The impairment was higher than the initial estimate at December 31, 2016 due primarily to the valuation of PMAG's property, plant and equipment during the valuation exercise.

2016 Annual Goodwill Impairment Testing

For the reporting units that were tested qualitatively for the 2017 annual impairment testing, the results of the qualitative analysis indicated that the fair value exceeded their carrying value. At March 31, 2016, we determined that the Tridien reporting unit (which is reported as a discontinued operations in the accompanying financial statements after the sale of the reporting unit in September 2016) required further quantitative testing because we could not conclude that the fair value of the reporting unit exceeds its carrying value based on qualitative factors alone. Results of the quantitative testing of Tridien indicated that the fair value of Tridien exceeded its carrying value.

The following is a summary of the net carrying amount of goodwill at December 31, 2018 and 2017 (in thousands):



	December 31, 2018			December 31, 2017
Goodwill - gross carrying amount	$	495,979		$	396,430
Accumulated impairment losses	(24,864		)	(24,864		)
Goodwill - net carrying amount	$	471,115		$	371,566

Intangible Assets

Intangible assets are comprised of the following (in thousands):



	December 31, 2018							December 31, 2017
	Gross Carrying Amount		Accumulated Amortization			Net Carrying Amount		Gross Carrying Amount		Accumulated Amortization			Net Carrying Amount		Weighted Average Useful Lives
Customer relationships	$	462,686	$	(120,786	)	$	341,900	$	257,416	$	(87,408	)	$	170,008	13
Technology and patents	79,646		(23,409		)	56,237		36,011		(19,406		)	16,605		13
Trade names, subject to amortization	188,280		(32,506		)	155,774		163,262		(19,025		)	144,237		15
Licensing and non-compete agreements	7,515		(6,655		)	860		7,515		(6,261		)	1,254		5
Distributor relations and other	726		(726		)	—		726		(646		)	80		5
	738,853		(184,082		)	554,771		464,930		(132,746		)	332,184
Trade names, not subject to amortization	60,821		—			60,821		60,821		—			60,821
Total intangibles, net	$	799,674	(184,082		)	615,592		$	525,751	$	(132,746	)	$	393,005

The Company’s amortization expense of intangible assets for the years ended December 31, 2018, 2017 and 2016 totaled $49.7 million, $34.7 million and $18.0 million, and respectively.

Estimated charges to amortization expense of intangible assets over the next five years, is as follows, (in thousands):



2019	$	54,377
2020	54,231
2021	53,636
2022	51,964
2023	51,567
	$	265,775

Orbit Baby

During the second quarter of 2016, Ergobaby's board of directors approved a plan to dispose of the Orbit Baby product line. Ergobaby determined at the time the plan was approved that the carrying value of the long lived assets associated with the Orbit Baby product line was not recoverable, and therefore, Ergobaby recorded a loss on disposal of assets of $5.9 million related to the write off of the long-lived assets of Orbit Baby. The loss is comprised of the write-off of intangible assets of $5.5 million, property, plant and equipment of $0.4 million. Ergobaby received approximately $1.0 million during the fourth quarter of 2016 related to the sale of certain assets of the Orbit Baby product line, which reduced the loss on disposal.

Fair Value Measurement

12 Months Ended

Dec. 31, 2018

Fair Value Disclosures [Abstract]

Fair Value Measurement

The following table provides the assets and liabilities carried at fair value measured on a recurring basis as of December 31, 2018 and 2017 (in thousands):



	Fair Value Measurements at December 31, 2018
	Carrying Value			Level 1		Level 2			Level 3
Liabilities:
Put option of noncontrolling shareholders ⁽¹⁾	(173		)	—		—			(173		)
Contingent consideration - acquisitions ⁽²⁾	(4,374		)	—		—			(4,374		)
Interest rate swap	(2,072		)	—		(2,072		)	—
Total recorded at fair value	$	(6,619	)	$	—	$	(2,072	)	$	(4,547	)


⁽¹⁾	Represents put options issued to noncontrolling shareholders in connection with the Liberty acquisition in 2010 and the 5.11 acquisition in 2016.


⁽²⁾	Represents potential earn-out payable as additional purchase price consideration by Velocity Outdoor in connection with the acquisition of Ravin.



	Fair Value Measurements at December 31, 2017
	Carrying Value			Level 1		Level 2			Level 3
Liabilities:
Put option of noncontrolling shareholders ⁽¹⁾	(178		)	—		—			(178		)
Interest rate swap	(6,107		)	—		(6,107		)	—
Total recorded at fair value	$	(6,285	)	$	—	$	(6,107	)	$	(178	)


⁽¹⁾	Represents put options issued to noncontrolling shareholders in connection with the Liberty acquisition in 2010 and the 5.11 acquisition in 2016.

A reconciliation of the change in the carrying value of the Company’s Level 3 fair value measurements is as follows:



	Year ended December 31,
(in thousands)	2018			2017

Balance at January 1st	$	(178	)	$	(5,010	)
Contingent consideration - Sterno Home	—			(382		)
Contingent consideration - Rimports	(4,800		)	—
Contingent consideration - Ravin	(4,734		)	—
Payment of contingent consideration - Sterno Home	—			475
(Increase) decrease in the fair value of put option of noncontrolling shareholders - Liberty	—			8
(Increase) decrease in the fair value of put option of noncontrolling shareholder - 5.11	5			(5		)
Adjustment to Ravin contingent consideration	360			—
Reversal of contingent consideration - Rimports	4,800			—
Reversal of contingent consideration - Baby Tula	—			3,780
Reversal of contingent consideration - Sterno Home	—			956
Balance at December 31st	$	(4,547	)	$	(178	)

Valuation Techniques

Options of noncontrolling shareholders

The put options of noncontrolling shareholders were determined based on inputs that were not readily available in public markets or able to be derived from information available in publicly quoted markets. As such, the Company categorized the put options of the noncontrolling shareholders as Level 3. The primary inputs associated with this valuation are earnings before interest, taxes amortization and depreciation times a multiple established in the shareholder put option agreement, which is used to determine a per share equity value for the shares that can be put back to the Company. The per share equity value of the Liberty put option is discounted for liquidity and marketability, as well as the probability of a triggering event. An increase or decrease in these primary inputs would not have a material impact on the determination of the fair value of these put options. As a result of the Liberty recapitalization (refer to "Note N - Noncontrolling Interest" for a description of the transaction), the number of shares that can be put back to the Company by the noncontrolling shareholders increased, resulting in an increase in the fair value of the put option.

Interest rate swap

The Company’s derivative instruments at December 31, 2018 consisted of an over-the-counter interest rate swap contract which is not traded on a public exchange. The fair value of the Company’s interest rate swap contract was determined based on inputs that were readily available in public markets or could be derived from information available in publicly quoted markets. As such, the Company categorized the swap as Level 2. Changes in the fair value of the interest rate swap liability during the year ended December 31, 2018 were expensed to interest expense on the consolidated statement of operations. Refer to "Note I - Derivative Instruments and Hedging Activities" for further information.

Contingent Consideration

For certain acquisition of businesses that the Company or its subsidiaries make, a portion of the acquisition price will be contingent consideration. The following is a summary of the contingent consideration arrangements entered into by the Company's subsidiaries in the prior three years and the valuation methodologies:

•

Sterno entered into a contingent consideration arrangement in connection with their purchase of Rimports in February 2018. The purchase price of Rimports includes a potential earn-out of up to$25 million contingent on the attainment of certain future performance criteria of Rimports for the twelve-month period from May 1, 2017 to April 30, 2018 and the fourteen month period from March 1, 2018 to April 30, 2019. The fair value of the contingent consideration was estimated at $4.8 million at acquisition date and was calculated as the present value of a probability adjusted earnout payment based on the expected term of the payment and a risk-adjusted

discount rate. At December 31, 2018, the Company determined that the probability of achieving the earn-out was zero and therefore reversed the amount that was recorded as part of the purchase consideration.

•

Velocity Outdoor entered into a contingent consideration arrangement in connection with their purchase of Ravin Crossbows in September 2018. The purchase price of Ravin includes a potential earn-out of up to $25.0 million based on gross profit levels for the trailing twelve month period ending December 31, 2018. The fair value of the contingent consideration was estimated at $4.7 million at acquisition date and was calculated using a risk-adjusted option pricing model. The earnout was adjusted to $4.3 million at December 31, 2018 based on actual results to date. The earn-out is expected to be paid in the second quarter of 2019.

•

Sterno entered into a contingent consideration arrangement associated with the purchase of Sterno Home (formerly NII) in January 2016. The earnout provision provides for payments up to $1.8 million over a two year period subsequent to acquisition. Earnings before interest, taxes, depreciation and amortization ("EBITDA") is the performance target defined and measured to determine the earnout payment due, if any, after each defined measurement period. The contingent consideration was valued at $1.5 million using probability weighted models. During the quarter ended September 30, 2016, Sterno paid $0.5 million of the contingent consideration. At December 31, 2016, Sterno determined that it was more likely than not that the full amount of the contingent consideration would be paid out, and recorded an additional $0.4 million in earnout, which was recorded though the statement of operations. Sterno paid an additional $0.5 million in the first quarter of 2017 related to an earnout milestone as of December 31, 2016. At December 31, 2017, Sterno determined that the final earnout milestone had not been met, and reversed the remaining contingent consideration liability.

•

In connection with the acquisition of Baby Tula in May 2016, Ergobaby entered into a contingent consideration arrangement with the sellers. The earnout provision provides for additional consideration of $8.2 million if the gross profit for Baby Tula for the 2017 fiscal year exceeds a specified level. No earnout amount will be paid if the specified gross profit level is not met. Ergobaby valued the contingent consideration at a fair value of $3.8 million using a probability weighted option pricing model. At December 31, 2017, Ergobaby determined that the earnout provision would not be met and reversed the fair value of the liability.

2018 Term Loan

At December 31, 2018, the carrying value of the principal under the Company's outstanding 2018 Term Loan, including the current portion, net of original issue discount, was $492.4 million, which approximates fair value because it has a variable interest rate that reflects market changes in interest rates and changes in the Company's net leverage ratio. The estimated fair value of the outstanding 2018 Term Loan is classified as Level 2 in the fair value hierarchy.

Senior Notes

The Company's Senior Notes consisted of the following carrying value and estimated fair value (in thousands):

Fair Value Hierarchy Level

December 31, 2018

Maturity Date

Rate

Carrying Value

Fair Value

Senior Notes

May 1, 2026

8.000

400,000

396,000

Nonrecurring Fair Value Measurements

The following tables provide the assets and liabilities carried at fair value measured on a non-recurring basis as of December 31, 2017 and 2016. Refer to "Note G – Goodwill and Intangible Assets", for a description of the valuation techniques used to determine fair value of the assets measured on a non-recurring basis in the table below. There were no assets and liabilities carried at fair value measured on a non-recurring basis as of December 31, 2018.



									Expense
	Fair Value Measurements at December 31, 2017								Year ended
(in thousands)	Carrying Value		Level 1		Level 2		Level 3		December 31, 2017
Goodwill - Arnold	$	26,903	$	—	$	—	$	26,903	$	8,864
									$	8,864



									Expense
	Fair Value Measurements at December 31, 2016								Year ended
(in thousands)	Carrying Value		Level 1		Level 2		Level 3		December 31, 2016
Goodwill - Arnold	$	35,767	$	—	$	—	$	35,767	$	16,000
Property, plant and equipment⁽¹⁾	$	—	$	—	$	—	$	—	$	411
Technology ⁽¹⁾	$	—	$	—	$	—	$	—	$	3,460
Tradename ⁽¹⁾	$	—	$	—	$	—	$	—	$	20
Customer relationships ⁽¹⁾	$	—	$	—	$	—	$	—	$	2,008

⁽¹⁾ Represents the fair value of the respective assets at the Orbit Baby product line, Refer to "Note G - Goodwill and Intangible Assets" for further discussion regarding the impairment and valuation techniques applied.

- Definition

The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.

+ References + Details

Debt

12 Months Ended

Dec. 31, 2018

Debt Disclosure [Abstract]

Debt

Financing Arrangements

2018 Credit Facility

On April 18, 2018, the Company entered into an Amended and Restated Credit Agreement to amend and restate the 2014 Credit Facility, originally dated as of June 6, 2014 (as previously amended) among the Company, the lenders

from time to time party thereto (the “Lenders”), and Bank of America, N.A., as Administrative Agent. The 2018 Credit Facility is secured by all of the assets of the Company, including all of its equity interests in, and loans to, its consolidated subsidiaries.

The 2018 Credit Facility provides for (i) revolving loans, swing line loans and letters of credit (the “2018 Revolving Credit Facility”) up to a maximum aggregate amount of $600 million, and (ii) a $500 million term loan (the “2018 Term Loan”). The 2018 Term Loan was issued at an original issuance discount of 99.75%. The 2018 Term Loan requires quarterly payments of $1.25 million commencing June 30, 2018, with a final payment of all remaining principal and interest due on April 18, 2025, the maturity date of the 2018 Term Loan. All amounts outstanding under the 2018 Revolving Credit Facility will become due on April 18, 2023, which is the maturity date of loans advanced under the 2018 Revolving Credit Facility. The 2018 Credit Facility also permits the Company, prior to the applicable maturity date, to increase the 2018 Revolving Loan Commitment and/or obtain additional term loans in an aggregate amount of up to $250 million (the “Incremental Loans”), subject to certain restrictions and conditions.

The Company may borrow, prepay and reborrow principal under the 2018 Revolving Credit Facility from time to time during its term. Advances under the 2018 Revolving Credit Facility can be either Eurodollar rate loans or base rate loans. Eurodollar rate revolving loans bear interest on the outstanding principal amount thereof for each interest period at a rate per annum based on the London Interbank Offered Rate (the “Eurodollar Rate”) for such interest period plus a margin ranging from 1.50% to 2.50%, based on the ratio of consolidated net indebtedness to adjusted consolidated earnings before interest expense, tax expense, and depreciation and amortization expenses for such period (the “Consolidated Total Leverage Ratio”). Base rate revolving loans bear interest on the outstanding principal amount thereof at a rate per annum equal to the highest of (i) Federal Funds rate plus 0.50%, (ii) the “prime rate”, and (iii) Eurodollar Rate plus 1.0% (the “Base Rate”), plus a margin ranging from 0.50% to 1.50%, based on the Company's Consolidated Total Leverage Ratio.

Under the 2018 Revolving Credit Facility, an aggregate amount of up to $100.0 million in letters of credit may be issued, as well as swing line loans of up to $25 million outstanding at one time. The issuance of such letters of credit and the making of any swing line loan would reduce the amount available under the 2018 Revolving Credit Facility. The Company will pay (i) commitment fees on the unused portion of the 2018 Revolving Credit Facility ranging from 0.45% to 0.60% per annum based on its Consolidated Leverage Ratio, (ii) quarterly letter of credit fees, and (iii) administrative and agency fees.

2014 Credit Facility

The 2014 Credit Facility, as amended, provided for (i) a revolving credit facility of $550 million (the “2014 Revolving Credit Facility”), (ii) a $325 million term loan (the “2014 Term Loan Facility”) and iii) a $250 million incremental term loan.

Senior Notes

On April 18, 2018, the Company consummated the issuance and sale of $400 million aggregate principal amount of its 8.000% Senior Notes due 2026 (the “Notes” or "Senior Notes") offered pursuant to a private offering to qualified institutional buyers in accordance with Rule 144A under the Securities Act of 1933, as amended (the “Securities Act”), and to non-U.S. persons under Regulation S under the Securities Act. The Company used the net proceeds from the sale of the Notes to repay debt under its existing credit facilities in connection with a concurrent refinancing transaction described above. The Notes were issued pursuant to an indenture, dated as of April 18, 2018 (the “Indenture”), between the Company and U.S. Bank National Association, as trustee.

The Notes will bear interest at the rate of 8.000% per annum and will mature on May 1, 2026. Interest on the Notes is payable in cash on May 1st and November 1st of each year, beginning on November 1, 2018. The Notes are general senior unsecured obligations of the Company and are not guaranteed by the subsidiaries through which the Company currently conducts substantially all of its operations. The Notes rank equal in right of payment with all of the Company’s existing and future senior unsecured indebtedness, and rank senior in right of payment to all of the Company’s future subordinated indebtedness, if any. The Notes will be effectively subordinated to the Company’s existing and future secured indebtedness, to the extent of the value of the assets securing such indebtedness, including the indebtedness under the Company’s credit facilities described below.

The Indenture contains several restrictive covenants including, but not limited to, limitations on the following: (i) the incurrence of additional indebtedness, (ii) restricted payments, (iii) dividends and other payments affecting restricted subsidiaries, (iv) the issuance of preferred stock of restricted subsidiaries, (v) transactions with affiliates, (vi) asset sales and mergers and consolidations, (vii) future subsidiary guarantees and (viii) liens, subject in each case to certain exceptions.

The following table provides the Company’s debt holdings at December 31, 2018 and December 31, 2017:



	December 31,
(in thousands):	2018			2017
Senior Notes	$	400,000		$	—
Revolving Credit Facility	228,000			42,000
Term Loan Facility	496,250			559,973
Less: unamortized discounts and debt issuance costs	(20,379		)	(11,941		)
Total debt	$	1,103,871		$	590,032
Less: Current portion, term loan facilities	(5,000		)	(5,685		)
Long-term debt	$	1,098,871		$	584,347

Annual maturities of the Company's debt obligations are as follows (in thousands):



2019	$	5,000
2020	5,000
2021	5,000
2022	5,000
2023	233,000
2024 and thereafter	867,419
	$	1,120,419

Debt Issuance Costs

Deferred debt issuance costs represent the costs associated with the issuance of the Company's financing arrangements. The Company paid $7.0 million in debt issuance costs related to the Senior Notes issuance, comprised of bank fees, rating agency fees and professional fees. The 2018 Credit Facility was categorized as a debt modification, and the Company incurred $8.4 million of debt issuance costs, $7.8 million of which were capitalized and will be amortized over the life of the related debt instrument, and $0.6 million that were expensed as costs incurred. The Company recorded additional debt modification expense of $0.6 million to write off previously capitalized debt issuance costs. Since the Company can borrow, repay and reborrow principal under the 2018 Revolving Credit Facility, the debt issuance costs associated with the 2014 and 2018 Revolving Credit Facility have been classified as other non-current assets in the accompanying consolidated balance sheet. The original issue discount and the debt issuance costs associated with the 2018 Term Loan and Senior Notes are classified as a reduction of long-term debt in the accompanying consolidated balance sheet.

The following table summarizes debt issuance costs at December 31, 2018 and December 31, 2017, and the balance sheet classification in each of the periods presents (in thousands):



	December 31,
	2018			2017
Deferred debt issuance costs	$	24,609		$	21,491
Accumulated amortization	(2,807		)	(10,250		)
Deferred debt issuance costs, net	$	21,802		$	11,241

Balance sheet classification:
Other noncurrent assets	$	5,254		$	2,784
Long-term debt	16,548			8,458
	$	21,802		$	11,241

Covenants

The Company is subject to certain customary affirmative and restrictive covenants arising under the 2018 Credit Facility. The following table reflects required and actual financial ratios as of December 31, 2018 included as part of the affirmative covenants in the 2018 Credit Facility:



Description of Required Covenant Ratio	Covenant Ratio Requirement	Actual Ratio

Fixed Charge Coverage Ratio	Greater than or equal to 1.50: 1.00	2.81:1.00
Total Secured Debt to EBITDA Ratio	Less than or equal to 3.50: 1.00	2.54:1.00
Total Debt to EBITDA Ratio	Less than or equal to 5.00: 1.00	3.96:1.00

A breach of any of these covenants will be an event of default under the 2018 Credit Facility. Upon the occurrence of an event of default under the 2018 Credit Facility, the 2018 Revolving Credit Facility may be terminated, the 2018 Term Loan Facility and all outstanding loans and other obligations under the 2018 Credit Facility may become immediately due and payable and any letters of credit then outstanding may be required to be cash collateralized, and the Agent and the Lenders may exercise any rights or remedies available to them under the 2018 Credit Facility. Any such event would materially impair the Company’s ability to conduct its business. As of December 31, 2018, the Company was in compliance with all covenants as defined in the 2018 Credit Agreement.

Letters of credit

The 2018 Credit Facility allows for letters of credit in an aggregate face amount of up to $100.0 million. Letters of credit outstanding at December 31, 2018 totaled $0.3 million and at December 31, 2017 totaled $0.6 million. Letter of credit fees recorded to interest expense were immaterial in 2018 and totaled $0.1 million in each of the years ended December 31, 2017 and 2016.

Interest hedge

The Company entered into an interest rate swap on $220 million of outstanding debt on our Term Loan Facility for a period from April 2016 through June 2021. Refer to "Note I - Derivative Instruments and Hedging Activities" for further information on the interest rate derivative entered into as part of the Term Loan Facility.

Interest expense

The following details the components of interest expense in each of the years ended December 31, 2018, 2017 and 2016:



	Year ended December 31,
(in thousands)	2018			2017			2016
Interest on credit facilities	$	32,414		$	23,940		$	19,861
Interest on Senior Notes	22,489			—			—
Unused fee on Revolving Credit Facility	1,630			2,856			1,947
Amortization of original issue discount	729			1,037			802
Unrealized (gains) losses on interest rate derivatives	(2,251		)	(648		)	1,539
Letter of credit fees	8			70			108
Other, net	226			—			(77		)
Interest expense, net	$	55,245		$	27,255		$	24,180

Average daily balance outstanding - credit facilities	$	721,643		$	597,114		$	477,656
Effective interest rate - credit facilities	4.5		%	4.6		%	5.1		%

Derivative Instruments and Hedging Activities

12 Months Ended

Dec. 31, 2018

Derivative Instruments and Hedging Activities Disclosure [Abstract]

Derivative Instruments and Hedging Activities

Interest Rate Swap

On September 16, 2014, the Company purchased an interest rate swap (the "Swap") with a notional amount of $220 million. The Swap is effective April 1, 2016 through June 6, 2021, the original termination date of our 2014 Term Loan. The interest rate swap agreement requires the Company to pay interest rates on the notional amount at the rate of 2.97% in exchange for the three month LIBOR rate. At December 31, 2018 and 2017, the Swap had a fair value loss of $2.1 million and $6.1 million, respectively, principally reflecting the present value of future payments and receipts under the agreement.

The following table reflects the classification of the Swap on the Consolidated Balance Sheets at December 31, 2018 and 2017 (in thousands):



	Year ended December 31,
	2018		2017
Other current liabilities	$	582	$	2,468
Other non-current liabilities	1,490		3,639
Total fair value	$	2,072	$	6,107

The Company did not elect hedge accounting for the above derivative transaction associated with the Credit Facility and changes in fair value are included in interest expense on the consolidated statement of operations.

Foreign Currency Contracts

The Company's Arnold operating segment from time to time will use forward contracts and options to hedge the value of the Eurodollar against the Swiss Franc or the British Pound Sterling. Mark-to-market gains and losses on these instruments were not material to the consolidated results during each of the years ended December 31, 2018, 2017 or 2016. At December 31, 2017, these contracts had notional values of €0.3 million, and maturity dates within three months of year end. At December 31, 2018, Arnold had no currency contracts outstanding.

Income Taxes

12 Months Ended

Dec. 31, 2018

Income Tax Disclosure [Abstract]

Income Taxes

Compass Diversified Holdings and Compass Group Diversified Holdings LLC are classified as partnerships for U.S. Federal income tax purposes and are not subject to income taxes. Each of the Company’s majority owned subsidiaries are subject to Federal, state and in some cases, foreign income taxes. On December 22, 2017, the U.S. government enacted the Tax Act. The Tax Act reduced the U.S. federal corporate income tax rate from 35% to 21% and required companies to pay a one-time transition tax on earnings of certain foreign subsidiaries that were previously tax deferred and created new taxes on certain foreign sourced earnings. The Company made a reasonable estimate of the effects of the Tax Act on its existing deferred tax balances and the one-time transition tax as of December 31, 2017. The Company substantially completed its accounting for the revaluation of its net U.S. federal deferred tax liabilities and recorded a tax benefit of approximately $20.4 million in the fourth quarter of 2017. The one-time transition tax under the Tax Act is based on earnings and profits ("E&P) that were previously deferred from U.S. income taxes. For the year ended December 31, 2017, the provision for income taxes included provisional tax expense of $4.9 million related to the one-time transition tax liability of our foreign subsidiaries. The Company completed the calculation of the total E&P for these foreign subsidiaries during 2018 and recorded additional adjustments to the provisional amounts of $0.4 million that is recognized as a component of the provision for income taxes in the year ended December 31, 2018.

The Tax Act also subjects the Company to tax on global intangible low-taxed income ("GILTI") earned by certain foreign subsidiaries. The FASB Staff Q&A, Topic 740, No. 5, Accounting for Global Intangible Low-Taxed Income, states that an entity can make an accounting policy election to either recognize deferred taxes for temporary basis differences expected to reverse as GILTI in future years or to provide for the tax expense related to GILTI in the year the tax is incurred as a period expense. The Company has elected to account for GILTI as a period cost in the year the tax is incurred.

Components of the Company's pretax income (loss) before taxes are as follows:



	Year ended December 31,
(in thousands)	2018			2017			2016

Domestic (including U.S. exports)	$	(23,984	)	$	(29,404	)	$	52,641
Foreign subsidiaries	15,573			19,773			6,090
	$	(8,411	)	$	(9,631	)	$	58,731

Components of the Company’s income tax provision (benefit) are as follows:



	Year ended December 31,
(in thousands)	2018			2017			2016

Current taxes
Federal	$	6,449		$	8,668		$	10,237
State	1,436			1,217			1,725
Foreign	4,835			6,248			3,032
Total current taxes	12,720			16,133			14,994
Deferred taxes:
Federal	(483		)	(37,407		)	(604		)
State	(478		)	(1,424		)	(415		)
Foreign	(1,293		)	(1,043		)	(42		)
Total deferred taxes	(2,254		)	(39,874		)	(1,061		)
Total tax provision	$	10,466		$	(23,741	)	$	13,933

The tax effects of temporary differences that have resulted in the creation of deferred tax assets and deferred tax liabilities at December 31, 2018 and 2017 are as follows:



	December 31,
(in thousands)	2018			2017

Deferred tax assets:
Tax credits	$	4,256		$	4,888
Accounts receivable and allowances	1,504			984
Net operating loss carryforwards	30,671			24,987
Accrued expenses	5,656			4,928
Interest expense limitation carryforwards	4,822			—
Other	7,887			4,519
Total deferred tax assets	$	54,796		$	40,306
Valuation allowance ⁽¹⁾	(6,904		)	(5,912		)
Net deferred tax assets	$	47,892		$	34,394
Deferred tax liabilities:
Intangible assets	$	(63,950	)	$	(61,615	)
Property and equipment	(17,217		)	(8,862		)
Repatriation of foreign earnings	(38		)	(68		)
Prepaid and other expenses	(671		)	—
Total deferred tax liabilities	$	(81,876	)	$	(70,545	)
Total net deferred tax liability	$	(33,984	)	$	(36,151	)


⁽¹⁾	Primarily relates to the 5.11 and Arnold operating segments.

For the years ending December 31, 2018 and 2017, the Company recognized approximately $81.9 million and $70.5 million, respectively in deferred tax liabilities. A significant portion of the balance in deferred tax liabilities reflects temporary differences in the basis of property and equipment and intangible assets related to the Company’s purchase accounting adjustments in connection with the acquisition of certain of its businesses. For financial accounting purposes the Company has recognized a significant increase in the fair values of the intangible assets and property and equipment in certain of the businesses it acquired. For income tax purposes the existing, pre-acquisition tax basis of the intangible assets and property and equipment is utilized. In order to reflect the increase in the financial accounting basis over the existing tax basis, a deferred tax liability was recorded. This liability will decrease in future periods as these temporary differences reverse but may be replaced by deferred tax liabilities generated as a result of future acquisitions.

A valuation allowance relating to the realization of foreign tax credits and the limitation on the deduction of interest expense of $6.9 million was provided at December 31, 2018 and a valuation allowance related to the realization of foreign tax credits of $5.9 million was provided at December 31, 2017. A valuation allowance is provided whenever it is more likely than not that some or all of deferred assets recorded may not be realized. For taxable years beginning after December 31, 2017, a deduction for interest will generally be allowed for any entity only up to 30% of adjusted taxable income (determined without regard to interest income or expense) plus the amount of interest income. The provision will not limit the deduction of interest by the Company for 2018 but it did have an impact the deduction for certain of the portfolio companies, resulting in an additional valuation allowance for deferred tax assets of $2.1 million.

The reconciliation between the Federal Statutory Rate and the effective income tax rate for 2018, 2017 and 2016 are as follows:



	Year ended December 31,
	2018		2017		2016
United States Federal Statutory Rate	(21.0	)%	(35.0	)%	35.0	%
State income taxes (net of Federal benefits)	9.7		(4.0	)	1.4
Foreign income taxes	10.5		(14.3	)	(0.7	)
Expenses of Compass Group Diversified Holdings LLC representing a pass through to shareholders ⁽¹⁾	90.6		63.6		14.0
Effect of (gain) loss on equity method investment	—		20.4		(44.4	)
Impact of subsidiary employee stock options	(0.6	)	2.6		0.7
Domestic production activities deduction	—		(5.8	)	(0.9	)
Non-deductible acquisition costs	—		3.5		1.4
Impairment expense	—		31.3		—
Effect of undistributed foreign earnings	—		(14.4	)	4.5
Non-recognition of NOL carryforwards at subsidiaries	11.6		(14.0	)	3.8
Adjustments to uncertain tax positions ⁽²⁾	—		(95.4	)	—
Utilization of tax credits	(5.2	)	(27.8	)	(0.1	)
Effect of Tax Act - GILTI tax	20.6		—		—
Effect of Tax Act - remeasurement of deferred tax assets and liabilities ⁽³⁾	0.2		(211.3	)	—
Effect of Tax Act - transition tax on non-U.S. subsidiaries' earnings⁽³⁾	4.2		50.5		—
Other	3.8		3.6		9.0
Effective income tax rate	124.4	%	(246.5	)%	23.7	%


⁽¹⁾	The effective income tax rate for each of the years presented includes losses at the Company’s parent, which is taxed as a partnership.


⁽²⁾	Represents the effect of the reversal of an uncertain tax position at our 5.11 business that existed as of the acquisition date and was settled during the fourth quarter of 2017, resulting in a tax benefit of $9.2 million in our 2017 tax provision.

⁽³⁾

The effect of the enactment of the Tax Act on our tax provision for the year ended December 31, 2017 was a benefit of $20.4 million related to the reduction in the U.S. federal corporate income tax rate from 35% to 21%, and tax expense of $4.9 million related to the one-time transition tax liability of our foreign subsidiaries. Our loss before income taxes for 2017 was $9.6 million, and as a result, the effect from the Tax Act on the reconciliation in the table above for the year ended December 31, 2017 was significant.

A reconciliation of the amount of unrecognized tax benefits for 2018, 2017 and 2016 are as follows (in thousands):



Balance at January 1, 2016	$	246
Additions for current years’ tax positions	64
Additions for prior years’ tax positions ⁽¹⁾	10,150
Reductions for prior years’ tax positions	(16		)
Reductions for settlements	—
Reductions for expiration of statute of limitations	(87		)
Balance at December 31, 2016	$	10,357
Additions for current years’ tax positions	96
Additions for prior years’ tax positions	23
Reductions for prior years’ tax positions ⁽¹⁾	(9,354		)
Reductions for settlements	—
Reductions for expiration of statute of limitations	(86		)
Balance at December 31, 2017	$	1,036



Additions for current years’ tax positions	50
Additions for prior years’ tax positions	4
Reductions for prior years’ tax positions	(18		)
Reductions for settlements	—
Reductions for expiration of statute of limitations
Balance at December 31, 2018	$	1,072

⁽¹⁾ The increase in prior year tax positions during the year ended December 31, 2016 related to an unrecognized tax benefit at the Company's 5.11 business, which was acquired in August 2016. The uncertainty was resolved in the fourth quarter of 2017 and the amount was reversed.

Included in the unrecognized tax benefits at December 31, 2018 and 2017 is $1.1 million and $1.0 million, respectively, of tax benefits that, if recognized, would affect the Company’s effective tax rate. The Company accrues interest and penalties related to uncertain tax positions. The amounts accrued at December 31, 2018, 2017 and 2016 are not material to the Company. Such amounts are included in the provision (benefit) for income taxes in the accompanying consolidated statements of operations. The change in the unrecognized tax benefit during 2017 and 2016 resulted from the acquisition of 5.11. It is expected that the amount of unrecognized tax benefits will change in the next twelve months. However, we do not expect the change to have a significant impact on the consolidated results of operations or financial position.

Each of the Company’s businesses file U.S. Federal, state and foreign income tax returns in multiple jurisdictions with varying statutes of limitations. The 2014 through 2018 tax years generally remain subject to examinations by the taxing authorities.

Defined Benefit Plan

12 Months Ended

Dec. 31, 2018

Postemployment Benefits [Abstract]

Compensation and Employee Benefit Plans [Text Block]

Note J – Defined Benefit Plan

In connection with the acquisition of Arnold, the Company has a defined benefit plan covering substantially all of Arnold’s employees at its Lupfig, Switzerland location. The benefits are based on years of service and the employees’ highest average compensation during the specific period.

The following table sets forth the plan’s funded status and amounts recognized in the Company’s consolidated balance sheets at December 31, 2018 and 2017:



	December 31,
(in thousands)	2018			2017
Change in benefit obligation:
Benefit obligation, beginning of year	$	14,753		$	13,804
Service cost	536			534
Interest cost	96			94
Actuarial (gain)/loss	(239		)	(59		)
Plan amendment	(21		)	—
Employee contributions and transfer	365			319
Benefits paid	(417		)	(555		)
Foreign currency translation	(56		)	616
Benefit obligation	$	15,017		$	14,753
Change in plan assets:
Fair value of assets, beginning of period	$	11,132		$	10,549
Actual return on plan assets	224			348
Company contribution	4			7
Employee contributions and transfer	365			319
Benefits paid	(417		)	(555		)
Foreign currency translation	(56		)	464
Fair value of assets	11,252			11,132
Funded status	$	(3,765	)	$	(3,621	)

The unfunded liability of $3.8 million and $3.6 million at December 31, 2018 and 2017, respectively, is recognized in the consolidated balance sheet within other non-current liabilities. Net periodic benefit cost consists of the following:



	Year ended December 31,
(in thousands)	2018			2017			2016

Service cost	$	536		$	534		$	409
Interest cost	96			94			130
Expected return on plan assets	(156		)	(155		)	(147		)
Amortization of unrecognized loss	197			250			165
Net periodic benefit cost	$	673		$	723		$	557

Assumptions used to determine the benefit obligations and components of the net periodic benefit cost at December 31, 2018 and 2017:



	December 31,
	2018		2017

Discount rate	0.88	%	0.65	%
Expected return on plan assets	1.20	%	1.40	%
Rate of compensation increase	1.00	%	1.00	%

The Company considers the historical level of long-term returns and the current level of expected long-term returns for the plan assets, as well as the current and expected allocation of assets when developing its expected long-term rate of return on assets assumption. The assumptions used for the plan are based upon customary rates and practices for the location of the Company.

Arnold expects to contribute approximately $0.4 million to the defined benefit plan in 2019.

The following presents the benefit payments which are expected to be paid for the plan in each year indicated (in thousands):



2019	$	809
2020	1,323
2021	740
2022	662
2023	538
Thereafter	3,905
	$	7,977

Asset management objectives include maintaining an adequate level of diversification to reduce interest rate and market risk and providing adequate liquidity to meet immediate and future benefit payment requirements.

The assets of the plan are reinsured in their entirety with Swiss Life Ltd. (“Swiss Life”) within the framework of the corresponding contracts with Swiss Life Collective BVG Foundation and Swiss Life Complementary Foundation. The assets are guaranteed by the insurance company and pooled with the assets of other participating employers. The allocation of pension plan assets by category in Swiss Life’s group life portfolio is as follows at December 31, 2018:



Certificates of deposit and cash and cash equivalents	62	%
Fixed income bonds and securities	8	%
Equities and investment funds	12	%
Real estate	17	%
Other investments	1	%
	100	%

The plan assets are pooled with assets of other participating employers and are not separable; therefore the fair values of the pension plan assets at December 31, 2018 and 2017 were considered Level 3.

Stockholder's Equity

12 Months Ended

Dec. 31, 2018

Equity [Abstract]

Stockholder's Equity

Stockholders' Equity

Trust Common Shares

The Trust is authorized to issue 500,000,000 Trust common shares and the Company is authorized to issue a corresponding number of LLC interests. The Company will, at all times, have the identical number of LLC interests outstanding as Trust shares. Each Trust share represents an undivided beneficial interest in the Trust, and each Trust share is entitled to one vote per share on any matter with respect to which members of the Company are entitled to vote. In December 2016, the Company completed an offering of 5,600,000 Trust common shares at an offering price of $18.65 per share.

Trust Preferred Shares

The Trust is authorized to issue up to 50,000,000 Trust preferred shares and the Company is authorized to issue a corresponding number of Trust Interests.

Series B Preferred Shares

On March 13, 2018, the Trust issued 4,000,000 7.875% Series B Preferred Shares (the "Series B Preferred Shares") with a liquidation preference of $25.00 per share, for gross proceeds of $100.0 million, or $96.5 million net of underwriters' discount and issuance costs. Distributions on the Series B Preferred Shares will be payable quarterly in arrears, when and as declared by the Company's board of directors on January 30, April 30, July 30, and October 30 of each year, beginning on July 30, 2018, at a rate per annum of 7.875%. Distributions on the Series B Preferred Shares are cumulative and at December 31, 2018, $1.3 million of Series B distributions are accumulated and unpaid. Unless full cumulative distributions on the Series B Preferred Shares have been or contemporaneously are declared and set apart for payment of the Series B Preferred Shares for all past distribution periods, no distribution may be declared or paid for payment on the Trust common shares. The Series B Preferred Shares are not convertible into

Trust common shares and have no voting rights, except in limited circumstances as provided for in the share designation for the Series B Preferred Shares. The Series B Preferred Shares may be redeemed at the Company's option, in whole or in part, at any time after April 30, 2028, at a price of $25.00 per share, plus any accumulated and unpaid distributions (thereon whether authorized or declared) to, but excluding, the redemption date. Holders of Series B Preferred Shares will have no right to require the redemption of the Series B Preferred Shares and there is no maturity date.

If a certain tax redemption event occurs prior to April 30, 2028, the Series B Preferred Shares may be redeemed at the Company's option, in whole but not in part, upon at least 30 days’ notice, within 60 days of the occurrence of such tax redemption event, at a price of $25.25 per share, plus accumulated and unpaid distributions to, but excluding, the redemption date. If a certain fundamental change related to the Series B Preferred Shares or the Company occurs (whether before, on or after April 30, 2028), the Company will be required to repurchase the Series B Preferred Shares at a price of $25.25 per share, plus accumulated and unpaid distributions to, but excluding, the date of purchase. If (i) a fundamental change occurs and (ii) the Company does not give notice prior to the 31st day following the fundamental change to repurchase all the outstanding Series B Preferred Shares, the distribution rate per annum on the Series B Preferred Shares will increase by 5.00%, beginning on the 31st day following such fundamental change. Notwithstanding any requirement that the Company repurchase all of the outstanding Series B Preferred Shares, the increase in the distribution rate is the sole remedy to holders in the event the Company fails to do so, and following any such increase, the Company will be under no obligation to repurchase any Series B Preferred Shares.

Series A Preferred Shares

On June 28, 2017, the Trust issued 4,000,000 7.250% Series A Preferred Shares (the "Series A Preferred Shares") with a liquidation preference of $25.00 per share, for gross proceeds of $100.0 million, or $96.4 million net of underwriters' discount and issuance costs. When, and if declared by the Company's board of directors, distribution on the Series A Preferred Shares will be payable quarterly on January 30, April 30, July 30, and October 30 of each year, beginning on October 30, 2017, at a rate per annum of 7.250%. Distributions on the Series A Preferred Shares are discretionary and non-cumulative. The Company has no obligation to pay distributions for a quarterly distribution period if the board of directors does not declare the distribution before the scheduled record of date for the period, whether or not distributions are paid for any subsequent distribution periods with respect to the Series A Preferred Shares, or the Trust common shares. If the Company's board of directors does not declare a distribution for the Series A Preferred Shares for a quarterly distribution period, during the remainder of that quarterly distribution period the Company cannot declare or pay distributions on the Trust common shares. The Series A Preferred Shares are not convertible into Trust common shares and have no voting rights, except in limited circumstances as provided for in the share designation for the Series A Preferred Shares.

The Series A Preferred Shares may be redeemed at the Company's option, in whole or in part, at any time after July 30, 2022, at a price of $25.00 per share, plus declared and unpaid distribution to, but excluding, the redemption date, without payment of any undeclared distributions. Holders of Series A Preferred Shares will have no right to require the redemption of the Series A Preferred Shares and there is no maturity date.

If a certain tax redemption event occurs prior to July 30, 2022, the Series A Preferred Shares may be redeemed at the Company's option, in whole but not in part, upon at least 30 days’ notice, within 60 days of the occurrence of such tax redemption event, at a price of $25.25 per share, plus declared and unpaid distributions to, but excluding, the redemption date, without payment of any undeclared distributions. If a certain fundamental change related to the Series A Preferred Shares or the Company occurs (whether before, on or after July 30, 2022), the Company will be required to repurchase the Series A Preferred Shares at a price of $25.25 per share, plus declared and unpaid distributions to, but excluding, the date of purchase, without payment of any undeclared distributions. If (i) a fundamental change occurs and (ii) the Company does not give notice prior to the 31st day following the fundamental change to repurchase all the outstanding Series A Preferred Shares, the distribution rate per annum on the Series A Preferred Shares will increase by 5.00%, beginning on the 31st day following such fundamental change. Notwithstanding any requirement that the Company repurchase all of the outstanding Series A Preferred Shares, the increase in the distribution rate is the sole remedy to holders in the event the Company fails to do so, and following any such increase, the Company will be under no obligation to repurchase any Series A Preferred Shares.

Profit Allocation Interests

The Profit Allocation Interests represent the original equity interest in the Company. The holders of the Allocation Interests (“Holders”), through Sostratus LLC, are entitled to receive distributions pursuant to a profit allocation formula upon the occurrence of certain events. The distributions of the profit allocation is paid upon the occurrence of the sale of a material amount of capital stock or assets of one of the Company’s businesses (“Sale Event”) or, at the option of the Holders, at each five year anniversary date of the acquisition of one of the Company’s businesses (“Holding Event”).

The Company records distributions of the profit allocation to the Holders upon occurrence of a Sale Event or Holding Event as dividends declared on Allocation Interests to stockholders’ equity when they are approved by the Company’s board of directors.

There were no allocation payments made to the Allocation Interest Holders in 2018. The following is a summary of the profit allocation payments made to the Allocation Interest Holders during each of the year ended December 31, 2017 and 2016:

Year ended December 31, 2017


•	The Company's board of directors approved and declared a profit allocation payment in the fourth quarter of 2016 to the Allocation Interest Holders of $13.4 million related to the FOX November Offering (refer to Note P - "Investment"). This amount was recorded as "Due to related parties" in the accompanying balance sheet at December 31, 2016, and was paid in the first quarter of 2017.


•	$25.8 million paid in the second quarter of 2017 resulting from the sale of FOX shares in March 2017 (refer to Note P - "Investment") which qualified as a Sale Event under the Company's LLC Agreement.

Year ended December 31, 2016


•	$8.6 million paid in the second quarter as a result of a Sale Event related to the sale of FOX shares in March 2016 (refer to "Note P - Investment");


•	$8.2 million paid in the third quarter as a result of the five year ownership holding period of our ACI business. The payment is in respect of its positive contribution-based profit during the five years ended June 30, 2016;

•

$7.0 million paid in the fourth quarter as a result of a Sale Event related to the sale of FOX shares in August 2016 (refer to "Note P - Investment") and the sale of Tridien in September 2016 (refer to "Note Q - Discontinued Operations"). Under the terms of the Company's LLC Agreement, the Company offset the profit allocation distribution resulting from the FOX Sale Event by the negative profit allocation amount from the Tridien Sale Event, resulting in a net distribution to the Allocation Member;

Reconciliation of net income (loss) available to common shares of Holdings

The following table reconciles net loss attributable to Holdings to net loss attributable to the common shares of Holdings:



	Year ended December 31,
(in thousands)	2018			2017			2016

Net income (loss) from continuing operations attributable to Holdings	$	(24,094	)	$	5,865		$	41,593

Less: Distributions paid - Allocation Interests	—			39,188			23,779
Less: Distributions paid - Preferred Shares	12,179			2,457			—
Less: Accrued distributions - Preferred Shares	1,334			—			—

Net income (loss) from continuing operations attributable to common shares of Holdings	$	(37,607	)	$	(35,780	)	$	17,814

Earnings per share

Basic and diluted earnings per share for the fiscal year ended December 31, 2018, 2017 and 2016 is calculated as follows:



	2018			2017			2016
Income (loss) from continuing operations attributable to common shares of Holdings	$	(37,607	)	$	(35,780	)	$	17,814
Less: Effect of contribution based profit—Holding Event	5,893			10,072			2,862
Income (loss) from Holdings attributable to common shares	$	(43,500	)	$	(45,852	)	$	14,952

Income from discontinued operations attributable to Holdings	$	18,392		$	22,126		$	13,092
Less: Effect of contribution based profit	—			2,654			—



Income from discontinued operations of Holdings attributable to common shares	$	18,392		$	19,472		$	13,092

Basic and diluted weighted average common shares of Holdings outstanding	59,900			59,900			54,591

Basic and fully diluted income (loss) per common share attributable to Holdings
Continuing operations	$	(0.73	)	$	(0.77	)	$	0.27
Discontinued operations	$	0.31		$	0.33		$	0.24
	$	(0.42	)	$	(0.44	)	$	0.51

Distributions

The following table summarizes information related to our quarterly cash distributions on our Trust common and preferred shares:



Period	Cash Distribution per Share		Total Cash Distributions		Record Date	Payment Date
			(in thousands)
Trust Common Shares:
October 1, 2018 - December 31, 2018 ⁽¹⁾	$	0.36	$	21,564	January 17, 2019	January 24, 2019
July 1, 2018 - September 30, 2018	$	0.36	$	21,564	October 18, 2018	October 25, 2018
April 1, 2018 - June 30, 2018	$	0.36	$	21,564	July 19, 2018	July 26, 2018
January 1, 2018 - March 31, 2018	$	0.36	$	21,564	April 19, 2018	April 26, 2018
October 1, 2017 - December 31, 2017	$	0.36	$	21,564	January 19, 2018	January 25, 2018
July 1, 2017 - September 30, 2017	$	0.36	$	21,564	October 19, 2017	October 26, 2017
April 1, 2017 - June 30, 2017	$	0.36	$	21,564	July 20, 2017	July 27, 2017
January 1, 2017 - March 31, 2017	$	0.36	$	21,564	April 20, 2017	April 27, 2017
October 1, 2016 - December 31, 2016	$	0.36	$	21,564	January 19, 2017	January 26, 2017
July 1, 2016 - September 30, 2016	$	0.36	$	21,564	October 20, 2016	October 27, 2016
April 1, 2016 - June 30, 2016	$	0.36	$	21,564	July 21, 2016	July 28, 2016
January 1, 2016 - March 31, 2016	$	0.36	$	21,564	April 22, 2016	April 28, 2016

Series A Preferred Shares:
October 30, 2018 - January 29, 2019 ⁽¹⁾	$	0.453125	$	1,813	January 15, 2019	January 30, 2019
July 30, 2018 - October 29, 2018	$	0.453125	$	1,813	October 15, 2018	October 30, 2018
April 30, 2018 - July 29, 2018	$	0.453125	$	1,813	July 16, 2018	July 30, 2018
January 30, 2018 - April 29, 2018	$	0.453125	$	1,813	April 15, 2018	April 30, 2018
October 30, 2017 - January 29, 2017	$	0.453125	$	1,813	January 15, 2018	January 30, 2018
June 28, 2017 - October 29, 2017	$	0.61423611	$	2,457	October 15, 2017	October 30, 2017

Series B Preferred Shares:
October 30, 2018 - January 29, 2019⁽¹⁾	$	0.4921875	$	1,969	January 15, 2019	January 30, 2019
July 30, 2018 - October 29, 2018	$	0.4921875	$	1,969	October 15, 2018	October 30, 2018
March 13, 2018 - July 29, 2018	$	0.74	$	2,960	July 16, 2018	July 30, 2018

⁽¹⁾ This distribution was declared on January 3, 2019.

Noncontrolling Interest

12 Months Ended

Dec. 31, 2018

Noncontrolling Interest [Abstract]

Noncontrolling Interest

Noncontrolling interest represents the portion of a majority-owned subsidiary’s net income and equity that is owned by noncontrolling shareholders.

The following tables reflect the Company’s percentage ownership of its businesses, as of December 31, 2018, 2017 and 2016 and related noncontrolling interest balances as of December 31, 2018 and 2017:



	% Ownership ⁽¹⁾ December 31, 2018		% Ownership ⁽¹⁾ December 31, 2017		% Ownership ⁽¹⁾ December 31, 2016
	Primary	Fully Diluted	Primary	Fully Diluted	Primary	Fully Diluted
5.11 Tactical	97.5	88.7	97.5	85.5	97.5	85.1
Ergobaby	81.9	76.4	82.7	76.6	83.5	76.9
Liberty	88.6	85.2	88.6	84.7	88.6	84.7
Velocity	99.2	91.0	98.8	89.2	n/a	n/a
ACI	69.4	69.2	69.4	69.2	69.4	69.3
Arnold	96.7	79.4	96.7	84.7	96.7	84.7
Foam Fabricators	100.0	91.5	N/a	N/a	N/a	N/a
Sterno	100.0	88.9	100.0	89.5	100.0	89.5


⁽¹⁾	The principal difference between primary and fully diluted percentages of our operating segments is due to stock option issuances of operating segment stock to management of the respective business.



	Noncontrolling Interest Balances
(in thousands)	December 31, 2018			December 31, 2017
5.11 Tactical	$	9,873		$	8,003
Velocity	2,524			1,374
Ergobaby	25,362			23,416
Liberty	3,342			3,247
ACI	(1,236		)	(5,850		)
Arnold	1,176			1,368
Foam Fabricators	848			—
Sterno	(2,067		)	2,045
Allocation Interests	100			100
	$	39,922		$	33,703

The Company's businesses had the following transactions with minority shareholders during the years ended December 31, 2018, 2017 and 2016:

Sterno Recapitalization

In January 2018, the Company completed a recapitalization at Sterno whereby the Company entered into an amendment to the intercompany loan agreement with Sterno (the "Sterno Loan Agreement"). The Sterno Loan Agreement was amended to (i) provide for term loan borrowings of $57.7 million to fund a distribution to the Company, which owned 100% of the outstanding equity of Sterno at the time of the recapitalization, and (ii) extend the maturity dates of the term loans. In connection with the recapitalization, Sterno's management team exercised all of their vested stock options, which represented 58,000 shares of Sterno. The Company then used a portion of the distribution to repurchase the 58,000 shares from management for a total purchase price of $6.0 million. In addition, Sterno issued new stock options to replace the exercised options, thus maintaining the same percentage of fully diluted non-controlling interest that existed prior to the recapitalization.

ACI Recapitalization

During the second quarter of 2016, the Company completed a recapitalization at ACI whereby the Company entered into an amendment to the intercompany debt agreement with ACI (the "ACI Loan Agreement"). The ACI loan agreement was amended to provide for additional term loan borrowings of $61.0 million to fund a cash distribution to shareholders totaling $60.1 million. Minority interest shareholders of Advanced Circuits, including certain members of management at Advanced Circuits, received total distribution proceeds of $18.4 million. The Company used cash on hand to fund the distribution to minority shareholders.

Liberty Recapitalization

During the first quarter of 2016, the Company completed a recapitalization at Liberty whereby the Company entered into an amendment to the intercompany loan agreement with Liberty (the “Liberty Loan Agreement”). The Liberty Loan Agreement was amended to (i) provide for term loan borrowings of $38.0 million and revolving credit facility borrowings of $5.0 million to fund cash distributions totaling $35.3 million to its shareholders, including the Company, and (ii) extend the maturity dates of the term loans and revolving credit facility. Liberty’s noncontrolling shareholders received approximately $5.3 million in distributions as a result of the recapitalization. Immediately prior to the recapitalization, management exercised stock options for 75,095 shares of Liberty common shares, resulting in net proceeds from stock options at Liberty of $3.8 million. Liberty recognized $0.3 million in compensation expense related to the accelerated vesting of a portion of management's stock options at the time of exercise. The Company then purchased $1.5 million in Liberty common shares from members of Liberty management, resulting in Liberty's noncontrolling shareholders holding 11.4% of Liberty's outstanding shares subsequent to the recapitalization. The purchase of the Liberty common stock from noncontrolling shareholders and issuance of Liberty common stock related to the exercise of stock options by noncontrolling shareholders were at fair value and resulted in no change in control of Liberty. The difference between the consideration paid for the noncontrolling interest and the adjustment to the carrying amount of the Company's noncontrolling interest in Liberty was recognized in the Company's equity. Subsequent to the purchase of Liberty common shares and the exercise of the options, the Company owns 88.6% of Liberty on a primary basis and 84.7% on a fully diluted basis.

Ergobaby Share Issuance

In connection with the Ergobaby acquisition of Baby Tula in May 2016, Ergobaby issued shares of their stock valued at $8.2 million to the selling shareholders (refer to "Note C - Acquisition of Businesses" for the methodology used to determine the value of the shares at issuance). Subsequent to the issuance of the shares, the Company's ownership interest in Ergobaby was 77.9% on a primary basis and 71.2% on a fully diluted basis.

Ergobaby Share Repurchase

In June 2016, Ergobaby repurchased 77,425 shares of Ergobaby common stock from certain noncontrolling shareholders for a total purchase price of $15.4 million. Ergobaby financed the repurchase of shares with an increase to the intercompany debt facility with the Company. The difference between the consideration paid for the noncontrolling interest and the adjustment to the carrying amount of the Company's noncontrolling interest in Ergobaby was recognized in the Company's equity. Subsequent to the repurchase, the Company's ownership interest in Ergobaby was 83.9% on a primary basis and 76.2% on a fully diluted basis. The repurchased shares have been accounted for as treasury shares by Ergobaby.

Ergobaby Share Issuance and Share Repurchase

In December 2016, an Ergobaby employee exercised stock options resulting in the issuance of 10,989 shares of Ergobaby common stock. Ergobaby then repurchased 6,204 of these shares from the employee for a total purchase price of $1.4 million. The difference between the consideration paid for the noncontrolling interest and the adjustment to the carrying amount of the Company's noncontrolling interest in Ergobaby was recognized in the Company's equity. Subsequent to the option exercise and repurchase, the Company's ownership interest in Ergobaby was 83.5% on a primary basis and 76.9% on a fully diluted basis. The repurchased shares have been accounted for as treasury shares by Ergobaby.

Commitments and Contingencies

12 Months Ended

Dec. 31, 2018

Commitments and Contingencies Disclosure [Abstract]

Commitments and Contingencies

Leases

The Company and its subsidiaries lease office and manufacturing facilities, computer equipment and software under various operating arrangements. Certain of the leases are subject to escalation clauses and renewal periods. The Company and its subsidiaries recognize lease expense, including predetermined fixed escalations, on a straight-line basis over the initial term of the lease including reasonably assured renewal periods from the time that the Company and its subsidiaries control the leased property.

The future minimum rental commitments at December 31, 2018 under operating leases having an initial or remaining non-cancelable term of one year or more are as follows (in thousands):



2019	$	23,577
2020	22,092
2021	19,028
2022	16,570
2023	11,095
Thereafter	36,724
	$	129,086

The Company’s rent expense for the fiscal years ended December 31, 2018, 2017 and 2016 totaled $24.6 million, $14.8 million and $10.1 million, respectively.

Legal Proceedings

In the normal course of business, the Company and its subsidiaries are involved in various claims and legal proceedings. While the ultimate resolution of these matters has yet to be determined, the Company does not believe that any unfavorable outcomes will have a material adverse effect on the Company’s consolidated financial position or results of operations.

Supplemental Data

12 Months Ended

Dec. 31, 2018

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Supplemental Data

Supplemental Balance Sheet Data (in thousands):



Summary of accrued expenses:	December 31,
	2018		2017

Accrued payroll and fringes	$	24,426	$	20,269
Accrued taxes	5,755		3,029
Income taxes payable	5,104		5,214
Accrued interest	5,773		221
Accrued rebates	11,038		12,936
Warranty payable	1,528		2,197
Accrued inventory	35,426		32,448
Accrued transportation and disposal costs	—		—
Other accrued expenses	17,562		14,383
Total	$	106,612	$	90,697



Warranty liability	Year ended December 31,
	2018			2017

Beginning balance	$	2,197		$	1,258
Accrual	3,531			1,982
Warranty payments	(4,258		)	(1,552		)
Other ⁽¹⁾	154			509
Ending balance	$	1,624		$	2,197

⁽¹⁾Represents warranty liabilities of acquired businesses.

Supplemental Statement of Operations Data (in thousands):



Other income (expense), net	Year ended December 31,
	2018			2017			2016
Foreign currency gain (loss)	$	(5,355	)	$	3,462		$	1,288
Gain (loss) on sale of capital assets	(158		)	7			(785		)
Other income (expense)	(376		)	(724		)	(130		)
	$	(5,889	)	$	2,745		$	373

Supplemental Cash Flow Statement Data (in thousands):



	Year ended December 31,
	2018		2017		2016

Interest paid	$	51,298	$	27,375	$	22,359
Taxes paid	$	14,002	$	16,043	$	12,911

Related Party Transactions

12 Months Ended

Dec. 31, 2018

Related Party Transactions

The Company has entered into related party transactions with its Manager, CGM, including the following:


•	Management Services Agreement


•	LLC Agreement


•	Integration Services Agreement


•	Cost reimbursement and fees

Management Services Agreement

The Company entered into a MSA with CGM effective May 16, 2006, as amended. The MSA provides for, among other things, CGM to perform services for the Company in exchange for a management fee paid quarterly and equal to 0.5% of the Company’s adjusted net assets, as defined in the MSA. The management fee is required to be paid prior to the payment of any distributions to shareholders.

Pursuant to the MSA, CGM is entitled to enter into off-setting management service agreements with each of the operating segments. The amount of the fee is negotiated between CGM and the operating management of each segment and is based upon the value of the services to be provided. The fees paid directly to CGM by the segments offset on a dollar for dollar basis the amount due CGM by the Company under the MSA. During the third quarter of 2018, CGM waived $0.6 million in management fees attributable to the assets acquired in September related to an acquisition by Velocity Outdoor.

For the year ended December 31, 2018, 2017 and 2016, the Company incurred the following management fees to CGM, by entity:



	Year ended December 31,
(in thousands)	2018		2017		2016

5.11	$	1,000	$	1,000	$	333
Ergobaby	500		500		500
Liberty	500		500		500
Velocity	500		290		n/a
Advanced Circuits	500		500		500
Arnold	500		500		500
Foam Fabricators	658		n/a		n/a
Sterno	500		500		500
Corporate	38,785		28,053		25,725
	$	43,443	$	31,843	$	28,558

Not included in the table above are management fees paid to CGM by Tridien of $0.2 million in the year ended December 31, 2016. This amount is included in income (loss) from discontinued operations on the consolidated statements of operations.

Approximately $11.1 million and $7.8 million of the management fees incurred were unpaid as of December 31, 2018 and 2017, respectively, and are reflected in Due to related party on the consolidated balance sheets.

LLC Agreement

The LLC agreement gives Holders the right to distributions pursuant to a profit allocation formula upon the occurrence of a Sale Event or a Holding Event. The Holders are entitled to receive and as such can elect to receive the positive contribution-based profit allocation payment for each of the business acquisitions during the 30-day period following the fifth anniversary of the date upon which we acquired a controlling interest in that business (Holding Event) and upon the sale of the business (Sale Event). Holders received $63.0 million in distributions related to Sale and Holding Events that occurred during 2017 and 2016. Refer to "Note K - Stockholders' Equity" for a description of the 2017 and 2016 profit allocation payments.

Certain persons who are employees and partners of the Manager, including the Company’s Chief Executive Officer, beneficially own (through Sostratus LLC) 49.0% of the Allocation Interests at December 31, 2018, and 60.4% of the Allocation Interests at December 31, 2017 and 2016. Of the remaining 51.0% at December 31, 2018, 5.0% is held by CGI Diversified Holdings LP, 5.0% is held by the Chairman of the Company’s Board of Directors, and the remaining 41% is held by the former founding partners of the Manager. Of the remaining 39.6% non-voting ownership of the Allocation Interests at December 31, 2017 and 2016, 5.0% was held by CGI Diversified Holdings LP, 5.0% was held by the Chairman of the Company’s Board of Directors, and the remaining 29.6% was held by the former founding partner of the Manager.

Integrations Services Agreements

Foam Fabricators, which was acquired in 2018, Velocity, which was acquired in 2017, 5.11, which was acquired in 2016, and Manitoba Harvest, which was acquired in 2015, entered into Integration Services Agreements ("ISA") with CGM. The ISA provides for CGM to provide services for new platform acquisitions to, amongst other things, assist the management at the acquired entities in establishing a corporate governance program, implement compliance and reporting requirements of the Sarbanes-Oxley Act and align the acquired entity's policies and procedures with our other subsidiaries. Each ISA is for the twelve month period subsequent to the acquisition and is payable quarterly. 5.11 Tactical paid CGM $3.5 million under the agreement ($1.2 million in integration services fees in 2016 and $2.3 million in 2017). Velocity paid CGM $0.75 million in integration services fees during 2017 and $0.75 million in integration services fees in 2018. Foam Fabricators paid or will pay CGM $2.3 million over the term of the ISA, ($2.0 million in integration service fees in 2018 and $0.3 million in 2019) During the year ended December 31, 2018, 2017 and 2016, CGM received $2.7 million, $3.1 million, and $1.7 million, respectively, in total integration service fees.

Cost Reimbursement and Fees

The Company reimbursed its Manager, CGM, approximately $4.1 million, $3.8 million, and $3.8 million, principally for occupancy and staffing costs incurred by CGM on the Company’s behalf during the years ended December 31, 2018, 2017 and 2016, respectively.

The Company and its businesses have the following significant related party transactions:

FOX

Investment in FOX - The Company purchased a controlling interest in FOX on January 4, 2008. On July 10, 2014, 5,750,000 shares of FOX common stock, held by certain FOX shareholders, including us, were sold in a secondary offering. As a selling shareholder, we sold a total of 4,466,569 shares of FOX common stock. Upon completion of the offering, our ownership in FOX decreased from approximately 53% to 41%, or 15,108,718 shares of FOX’s common stock. We recorded a gain of $264.3 million in July 2014 in connection with the Fox deconsolidation. In March, August and November 2016, through three additional secondary offerings and a share repurchase by FOX, the Company's ownership in the outstanding common stock of FOX was further reduced to 14.0%. In March 2017, FOX closed on a secondary offering through which we sold our remaining 5,108,718 shares in FOX for total net proceeds of $136.1 million, after the underwriter's discount of $8.9 million. Subsequent to the sale of FOX shares in March 2017, we no longer hold an ownership interest in FOX. Refer to "Note P - Investment" for additional information related to the Company's investment in FOX.

5.11

Related Party Vendor Purchases - 5.11 purchases inventory from a vendor who is a related party to 5.11 through one of the executive officers of 5.11 via the executive's 40% ownership interest in the vendor. During the year ended December 31, 2018, 2017 and 2016 (from the date of acquisition) 5.11 purchased approximately $5.0 million, $5.6 million, and $2.3 million, respectively, in inventory from the vendor.

Liberty

Liberty Recapitalization - Refer to "Note N - Noncontrolling Interest" for additional details with regards to the Liberty recapitalization.

Related Party Vendor Purchases - Liberty purchases inventory raw materials from two vendors who are related parties to Liberty through two of the executive officers of Liberty via the employment of family members at the vendors. During the years ended December 31, 2018, 2017 and 2016, Liberty purchased approximately $2.1 million, $2.1 million and $2.5 million, respectively, in raw materials from the two vendors.

Advanced Circuits

Advanced Circuits Recapitalization - Refer to "Note N - Noncontrolling Interest" for additional details with regards to the Advanced Circuits recapitalization.

Sterno

Sterno Recapitalization - Refer to "Note N - Noncontrolling Interest" for additional details with regards to the Sterno recapitalization.

Unaudited Quarterly Financial Data

12 Months Ended

Dec. 31, 2018

Quarterly Financial Information Disclosure [Abstract]

Unaudited Quarterly Financial Data

The following table presents the unaudited quarterly financial data. This information has been prepared on a basis consistent with that of the audited consolidated financial statements and all necessary material adjustments, consisting of normal recurring accruals and adjustments, have been included to present fairly the unaudited quarterly financial data. The quarterly results of operations for these periods are not necessarily indicative of future results of operations. Typically, the first quarter of each fiscal year has the lower results than the remainder of the year, representing the Company's weakest quarter due to seasonality at our businesses. The per share calculations for each of the quarters are based on the weighted average number of shares for each period using the two class method, which requires companies to allocate participating securities that have rights to earnings that otherwise would have been available only to common shareholders as a separate class of securities in calculating earnings per share; therefore, the sum of the quarters will not equal to the full year per share amount.



(in thousands)	December 31, 2018			September 30, 2018			June 30, 2018			March 31, 2018
Total revenues	$	370,918		$	360,283		$	339,989		$	286,130
Gross profit	123,479			123,997			118,479			103,887
Operating income	19,255			20,864			11,702			4,807
Income (loss) from continuing operations	(7,459		)	(657		)	(8,262		)	(2,499		)
Income from discontinued operations, net of tax	898			6,423			7,630			878
Gain on sale of discontinued operations, net of tax	93			—			1,165			—
Net income (loss) attributable to Holdings	(7,179		)	4,726			(908		)	(2,341		)

Basic and fully diluted income (loss) per share attributable to Holdings:
Continuing operations	$	(0.28	)	$	(0.18	)	$	(0.24	)	$	(0.11	)
Discontinued operations	0.03			0.11			0.14			0.02
Basic and fully diluted income (loss) per share attributable to Holdings	$	(0.25	)	$	(0.07	)	$	(0.10	)	$	(0.09	)



(in thousands)	December 31, 2017 ⁽¹⁾		September 30, 2017		June 30, 2017			March 31, 2017 ⁽²⁾
Total revenues	$	277,448	$	254,333	$	241,414		$	229,588
Gross profit	101,554		95,681		87,971			76,183
Operating income	22,623		9,054		4,712			(11,888		)
Income (loss) from continuing operations	39,250		3,408		(5,911		)	(22,637		)
Income from discontinued operations, net of tax	9,881		4,948		3,171			1,162
Gain on sale of discontinued operations, net of tax	—		—		—			340
Net income (loss) attributable to Holdings	$	46,002	$	7,706	$	(4,112	)	$	(21,605	)

Basic and fully diluted income (loss) per share attributable to Holdings:
Continuing operations	$	0.38	$	0.02	$	(0.59	)	$	(0.63	)
Discontinued operations	0.15		0.08		0.06			0.03
Basic and fully diluted income (loss) per share attributable to Holdings	$	0.53	$	0.10	$	(0.53	)	$	(0.60	)


⁽¹⁾	As a result of Tax Act, the Company recognized a tax benefit of $20.4 million in the fourth quarter, representing the effect of the reduction in the U.S. federal corporate income tax rate from 35% to 21%, offset by the one-time transition tax liability of our foreign subsidiaries.


⁽²⁾	The Company recorded goodwill impairment expense of $8.9 million related to the Arnold business in the first quarter of 2017.

Discontinued Operations

Subsequent to the year ended December 31, 2018, the Company sold its Manitoba Harvest and Clean Earth operating segments and reclassified the historical operations of Manitoba Harvest and Clean Earth to discontinued operations. The following table summarizes the operating results of Manitoba Harvest and Clean Earth that were reclassified to income from discontinued operations for each of the quarterly periods in the years ended December 31, 2018 and 2017.



(in thousands)	December 31, 2018	September 30, 2018	June 30, 2018	March 31, 2018

Total revenue	81,605	88,417	89,768	74,563
Gross profit	24,212	25,707	32,203	22,224
Operating income	866	3,390	8,543	(109	)
Income from discontinued operations, net of tax	898	6,423	7,630	878



(in thousands)	December 31, 2017		September 30, 2017	June 30, 2017	March 31, 2017

Total revenue	70,951		69,624	65,967	60,404
Gross profit	24,377		22,044	21,749	18,150
Operating income	(4,967	)	5,423	2,471	(224	)
Income from discontinued operations, net of tax	9,881		4,948	3,171	1,162

Subsequent Events	12 Months Ended
Subsequent Events	Dec. 31, 2018
Subsequent Events [Abstract]
Subsequent Events [Text Block]	Note U - Subsequent Events Sale of Manitoba Harvest On February 19, 2019, the Company, as majority shareholder of Manitoba Harvest and as Shareholder Representative, entered into a definitive agreement (the “Arrangement Agreement”) with Tilray, Inc. ("Tilray"), the other shareholders of Manitoba Harvest and a wholly-owned subsidiary of Tilray, 1197879 B.C. Ltd. (“Tilray Subco”), to sell to Tilray, through Tilray Subco, all of the issued and outstanding securities of Manitoba Harvest for total consideration of up to C$419 million. On February 28, 2019, Tilray Subco completed the acquisition of all the issued and outstanding securities of Manitoba Harvest pursuant to the Arrangement Agreement. Subject to certain customary adjustments, the shareholders of Manitoba Harvest, including the Company, received or will receive the following from Tilray as consideration for their shares of Manitoba Harvest: (a) C$150 million in cash to the holders of preferred shares of Manitoba Harvest and the holders of common shares of Manitoba Harvest (“Common Holders”) and C$127.5 million in shares of class 2 Common Stock of Tilray (“Common Stock”) to the Common Holders on the closing date of the sale (the “Closing Date Consideration”), (b) C$50 million in cash and C$42.5 million in Common Stock to the Common Holders on the date that is six months after the closing date of the Arrangement (the “Deferred Consideration”) and (c) C$49 million in Common Stock to the Common Holders, which amount may be reduced, potentially to zero, if Manitoba Harvest fails to attain certain levels of U.S. branded gross sales of edible or topical products containing broad spectrum hemp extracts or cannabidiols prior to December 31, 2019. The cash portion of the Closing Date Consideration was reduced by the amount of the net indebtedness (including accrued interest) of Manitoba Harvest on the closing date of C$71.3 million ($53.7 million) and transaction expenses of approximately $5 million.

Subsequent Events Subsequent Events (Notes)	12 Months Ended
Subsequent Events Subsequent Events (Notes)	Dec. 31, 2018
Subsequent Event [Line Items]
Subsequent Events [Text Block]	Note U - Subsequent Events Sale of Manitoba Harvest On February 19, 2019, the Company, as majority shareholder of Manitoba Harvest and as Shareholder Representative, entered into a definitive agreement (the “Arrangement Agreement”) with Tilray, Inc. ("Tilray"), the other shareholders of Manitoba Harvest and a wholly-owned subsidiary of Tilray, 1197879 B.C. Ltd. (“Tilray Subco”), to sell to Tilray, through Tilray Subco, all of the issued and outstanding securities of Manitoba Harvest for total consideration of up to C$419 million. On February 28, 2019, Tilray Subco completed the acquisition of all the issued and outstanding securities of Manitoba Harvest pursuant to the Arrangement Agreement. Subject to certain customary adjustments, the shareholders of Manitoba Harvest, including the Company, received or will receive the following from Tilray as consideration for their shares of Manitoba Harvest: (a) C$150 million in cash to the holders of preferred shares of Manitoba Harvest and the holders of common shares of Manitoba Harvest (“Common Holders”) and C$127.5 million in shares of class 2 Common Stock of Tilray (“Common Stock”) to the Common Holders on the closing date of the sale (the “Closing Date Consideration”), (b) C$50 million in cash and C$42.5 million in Common Stock to the Common Holders on the date that is six months after the closing date of the Arrangement (the “Deferred Consideration”) and (c) C$49 million in Common Stock to the Common Holders, which amount may be reduced, potentially to zero, if Manitoba Harvest fails to attain certain levels of U.S. branded gross sales of edible or topical products containing broad spectrum hemp extracts or cannabidiols prior to December 31, 2019. The cash portion of the Closing Date Consideration was reduced by the amount of the net indebtedness (including accrued interest) of Manitoba Harvest on the closing date of C$71.3 million ($53.7 million) and transaction expenses of approximately $5 million.

Summary of Significant Accounting Policies (Policies)

12 Months Ended

Dec. 31, 2018

Accounting Policies [Abstract]

Accounting Principles

Accounting principles

The Company’s consolidated financial statements are prepared in accordance with accounting principles generally accepted in the United States of America ("GAAP" or "US GAAP").

Basis of Presentation

Basis of presentation

Principles of Consolidation

Principles of consolidation

Discontinued Operations

Use of Estimates

Use of estimates

Termination of Supplemental Put Agreement

Revenue Recognition

Revenue recognition

Effective January 1, 2018, the Company adopted the provisions of Revenue from Contracts with Customers, or ASC 606. The adoption of the new revenue guidance represents a change in accounting principle that will more closely align revenue recognition with the transfer of control of the Company's goods and services and will provide financial statement readers with enhanced disclosures. In accordance with the new revenue guidance, revenue is recognized when a customer obtains control of promised goods or services. The amount of revenue recognized reflects the consideration to which the Company expects to be entitled to receive in exchange for these goods or services, and excludes any sales incentives or taxes collected from customers which are subsequently remitted to government authorities. The impacts from the adoption of the new revenue guidance primarily relates to the timing of revenue recognition for variable consideration received, consideration payable to a customer and recording right of return assets. Although these differences have been identified, the total impact to each reportable segment was not material to the consolidated financial statements. In addition, the accounting for the estimate of variable consideration in our contracts is not materially different compared to our current practice. The Company has established monitoring controls to identify new sales arrangements and changes in our business environment that could impact our current accounting assessment.

Performance Obligations - For 5.11, Velocity Outdoor, Ergobaby, Liberty Safe, Sterno, Arnold and Foam Fabricators, revenues are recognized when control of the promised goods or service is transferred to the customer, in an amount that reflects the consideration the Company expects to be entitled to in exchange for those goods and services. Each product or service represents a separate performance obligation. For contracts that contain multiple products, the Company will evaluate those products to determine if they represent performance obligations based on whether those goods or services are distinct (by themselves or as part of a bundle of products). Further, the Company evaluated if the products were separately identifiable from other products in the contract. The Company concluded that the products are distinct and separately identifiable from other products in the contracts. The Company determines standalone selling prices based on the price at which the performance obligation is sold separately. The standalone selling price is directly observable as it is the price at which the Company sells its products separately to the customer. As the Company does not meet any of the requirements for over time recognition for any of its products at these operating segments, it will recognize revenue based on the point in time criteria based on the definition of control, which is generally upon shipment terms for products and when the service is performed for services. Transfer of control for Advanced Circuit’s products qualify for over time revenue recognition because the products represent assets with no alternative use and the contracts include an enforceable right to payment for work completed to date. Advanced Circuits has selected the cost to cost input method of measuring progress to recognize revenue over time, based on the status of the work performed. The cost to cost method is representative of the value provided to the customer as it represents the Company’s performance completed to date. However, due to the short-term nature of Advanced

Circuit's production cycle, there is an immaterial difference between revenue recognition under the previous guidance and the new revenue recognition guidance.

Shipping and handling costs - Costs associated with shipment of products to a customer are accounted for as a fulfillment cost and are included in cost of revenues. The Company has elected to apply the practical expedient for shipping costs under the new revenue guidance and will account for shipping and handling activities performed after control of a good has been transferred to the customer as a fulfillment cost and not a performance obligation. Therefore, both revenue and costs of shipping and handling will be recorded at the same time. As a result, any consideration (including freight and landing costs) related to these activities will be included as a component of the overall transaction consideration and allocated to the performance obligations of the contract.

Warranty - For product sales, the Company provides standard assurance-type warranties as the Company only warrants its products against defects in materials and workmanship (i.e., manufacturing flaws). Although the warranties are not required by law, the tasks performed over the warranty period are only to remediate instances when products do not meet the promised specifications. Customers do not have the option to purchase warranties separately. The Company’s warranty periods generally range from 90 days to three years depending on the nature of the product and are consistent with industry standards. The periods are reasonable to assure that products conform to specifications. The Company does not have a history of performing activities outside the scope of the standard warranty.

Significant Judgments - The Company’s contracts with customers often include promises to transfer multiple products to a customer. Determining whether the promises are considered distinct performance obligations that should be accounted for separately versus together may require significant judgment. Once the performance obligations are identified, the Company determines the transaction price, which includes estimating the amount of variable consideration to be included in the transaction price, if any. The Company then allocates the transaction price to each performance obligation in the contract based on a relative stand-alone selling price method. The corresponding revenues are recognized as the related performance obligations are satisfied as discussed above. Judgment is required to determine the standalone selling price for each distinct performance obligation. The Company determines standalone selling prices based on the price at which the performance obligation is sold separately and therefore observable.

Variable Consideration - Upon adoption of the new revenue guidance, the Company’s policy around estimating variable consideration related to sales incentives (early pay discounts, rights of return, rebates, chargebacks, and other discounts) included in certain customer contracts remained consistent with previous guidance. These incentives are recorded as a reduction in the transaction price. Under the new guidance, variable consideration is estimated and included in total consideration at contract inception based on either the expected value method or the most likely outcome method. The method was applied consistently among each type of variable consideration and the Company applies the expected value method to estimate variable consideration. These estimates are based on historical experience, anticipated performance and the Company’s best judgment at the time and as a result, reflect applicable constraints. The Company includes in the transaction price an amount of variable consideration estimated in accordance with the new guidance only to the extent that it is probable that a significant reversal in the amount of cumulative revenue recognized will not occur when the uncertainty associated with the variable consideration is subsequently resolved.

In certain of the Company’s arrangements related to product sales, a right of return exists, which is included in the transaction price. For these right of return arrangements, an asset (and corresponding adjustment to cost of sale) for its right to recover the products from the customers is recorded. The asset recognized will be the carrying amount of the product (for example, inventory) less any expected costs to recover the products (including potential decreases in the value to the Company of the returned product). Additionally, the Company records a refund liability for the amount of consideration that it does not expect to be entitled. The amounts associated with right of return arrangements are not material to the Company's statement of position or operating results.

Sales and Other Similar Taxes - The Company notes that under its contracts with customers, the customer is responsible for all sales and other similar taxes, which the Company will invoice the customer for if they are applicable. The new revenue guidance allows entities to make an accounting policy election to exclude sales taxes and other similar taxes from the measurement of the transaction price. The scope of this accounting policy election is the same as the scope of the policy election in the previous guidance. As the Company presents taxes on a net basis under the previous guidance there will be no change to the current presentation (net) as a result.

Practical Expedients - The Company has elected to make the following accounting policy elections through the adoption of the following practical expedients:

Sales and Other Similar Taxes - The Company will exclude sales taxes and similar taxes from the measurement of transaction price and will ensure that it complies with the disclosure requirements of applicable accounting guidance.

Cost to Obtain a Contract - The Company will recognize the incremental costs of obtaining a contract as an expense when incurred as the amortization period of the asset that the Company otherwise would have recognized is one year or less.

Promised Goods or Services that are Immaterial in the Context of a Contract - The Company has elected to assess promised goods or services as performance obligations that are deemed to be immaterial in the context of a contract. As such, the Company will not aggregate and assess immaterial items at the entity level. That is, when determining whether a good or service is immaterial in the context of a contract, the assessment will be made based on the application of the new revenue guidance at the contract level.

Disaggregated Revenue - Revenue Streams & Timing of Revenue Recognition - The Company disaggregates revenue by strategic business unit and by geography for each strategic business unit which are categories that depict how the nature, amount and uncertainty of revenue and cash flows are affected by economic factors. This disaggregation also represents how the Company evaluates its financial performance, as well as how the Company communicates its financial performance to the investors and other users of its financial statements. Each strategic business unit represents the Company’s reportable segments and offers different products and services.

Cash Equivalents

Cash equivalents

Allowance for Doubtful Accounts

Allowance for doubtful accounts

Inventories

Property, Plant and Equipment

Property, plant and equipment

The ranges of useful lives are as follows:



Buildings and improvements	6 to 25 years
Machinery and equipment	2 to 20 years
Office furniture, computers and software	2 to 8 years
Leasehold improvements	Shorter of useful life or lease term

Fair Value of Financial Instruments

Fair value of financial instruments

Business Combinations

Business combinations

Goodwill

Refer to "Note G - Goodwill and Intangible Assets" for the results of the annual impairment tests.

Deferred Debt Issuance Costs

Deferred debt issuance costs

Deferred debt issuance costs represent the costs associated with the issuance of debt instruments and are amortized over the life of the related debt instrument.

Warranties

Product Warranty Costs

Foreign Currency

Foreign currency

Derivatives and Hedging

Derivatives and hedging

Noncontrolling Interest

Noncontrolling interest

Deferred Income Taxes

ncome taxes

Provisional Amounts

Deferred Income Taxes

Earnings Per Share

Earnings per common share

The Company did not have any stock option plans or any other potentially dilutive securities outstanding during the years ended December 31, 2018, 2017 and 2016.

Advertising Costs

Advertising costs

Research and Development

Research and development

Employee Retirement Plans

Employee retirement plans

Stock Based Compensation

Stock based compensation

Recent Accounting Pronouncements

Recently Adopted Accounting Pronouncements

Revenue from Contracts with Customers

Improving the Presentation of Net Periodic Pension Costs

Changes to the Definition of a Business

Classification of Certain Cash Receipts and Cash Payments

Recently Issued Accounting Pronouncements

Summary of Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2018

Accounting Policies [Abstract]

Deconsolidation, Effects of IPO



	% Ownership ⁽¹⁾ December 31, 2018		% Ownership ⁽¹⁾ December 31, 2017		% Ownership ⁽¹⁾ December 31, 2016
	Primary	Fully Diluted	Primary	Fully Diluted	Primary	Fully Diluted
5.11 Tactical	97.5	88.7	97.5	85.5	97.5	85.1
Ergobaby	81.9	76.4	82.7	76.6	83.5	76.9
Liberty	88.6	85.2	88.6	84.7	88.6	84.7
Velocity	99.2	91.0	98.8	89.2	n/a	n/a
ACI	69.4	69.2	69.4	69.2	69.4	69.3
Arnold	96.7	79.4	96.7	84.7	96.7	84.7
Foam Fabricators	100.0	91.5	N/a	N/a	N/a	N/a
Sterno	100.0	88.9	100.0	89.5	100.0	89.5


⁽¹⁾	The principal difference between primary and fully diluted percentages of our operating segments is due to stock option issuances of operating segment stock to management of the respective business.



	Noncontrolling Interest Balances
(in thousands)	December 31, 2018			December 31, 2017
5.11 Tactical	$	9,873		$	8,003
Velocity	2,524			1,374
Ergobaby	25,362			23,416
Liberty	3,342			3,247
ACI	(1,236		)	(5,850		)
Arnold	1,176			1,368
Foam Fabricators	848			—
Sterno	(2,067		)	2,045
Allocation Interests	100			100
	$	39,922		$	33,703

Summary of Ranges of Useful Lives

The ranges of useful lives are as follows:



Buildings and improvements	6 to 25 years
Machinery and equipment	2 to 20 years
Office furniture, computers and software	2 to 8 years
Leasehold improvements	Shorter of useful life or lease term

Acquisition of Businesses Acquisition of Businesses (Tables)

12 Months Ended

Dec. 31, 2018

Business Acquisition [Line Items]

Schedule of Business Acquisitions, by Acquisition [Table Text Block]



	Preliminary Purchase Allocation		Measurement Period Adjustments			Final Purchase Allocation
(in thousands)	As of 2/15/18
Assets:
Cash	$	6,282	$	—		$	6,282
Accounts receivable⁽¹⁾	19,058		—			19,058
Inventory ⁽²⁾	13,218		(6		)	13,212
Property, plant and equipment ⁽³⁾	23,485		4,885			28,370
Intangible assets	121,392		(3,050		)	118,342
Goodwill	71,489		1,219			72,708
Other current and noncurrent assets	2,945		—			2,945
Total assets	257,869		3,048			260,917

Liabilities:
Current liabilities	5,968		—			5,968
Other liabilities	115,033					115,033
Total liabilities	121,001		—			121,001

Net assets acquired	136,868		3,048			139,916
Intercompany loans to business	115,033		—			115,033
	$	251,901	$	3,048		$	254,949



Acquisition Consideration
Purchase price	$	247,500	$	—	$	247,500
Working capital adjustment	755		615		1,370
Cash acquired	3,646		2,433		6,079
Total purchase consideration	$	251,901	$	3,048	$	254,949
Less: Transaction costs	1,552		—		1,552
Purchase price, net	$	250,349	$	3,048	$	253,397

⁽²⁾ Includes $0.7 million in inventory basis step-up, which was charged to cost of goods sold in the first quarter of 2018.

⁽³⁾ Includes $20.0 million of property, plant and equipment basis step-up.

The table below provides the recording of assets acquired and liabilities assumed as of the acquisition date.



5.11 Tactical
(in thousands)
Assets:
Cash	$	12,581
Accounts receivable ⁽¹⁾	38,323
Inventory ⁽²⁾	160,304
Property, plant and equipment ⁽³⁾	22,723
Intangible assets	127,890
Goodwill	92,966
Other current and noncurrent assets	4,884
Total assets	$	459,671
Liabilities and noncontrolling interest:
Current liabilities	$	38,229
Other liabilities	180,231
Deferred tax liabilities	10,163
Noncontrolling interest	5,568
Total liabilities and noncontrolling interest	$	234,191

Net assets acquired	$	225,480
Noncontrolling interest	5,568
Intercompany loans to business	179,237
	$	410,285



Acquisition Consideration
Purchase price	$	400,000
Working capital adjustment	(2,296		)
Cash	12,581
Total purchase consideration	$	410,285
Less: Transaction costs	2,063
Purchase price, net	$	408,222

⁽²⁾ Includes $39.1 million in inventory basis step-up, which was charged to cost of goods sold over the inventory turns of the acquired entity.

⁽³⁾ Includes $7.6 million of property, plant and equipment basis step-up.



	Preliminary Purchase Allocation		Measurement Period Adjustments			Final Purchase Allocation
(in thousands)	As of 2/26/18					As of 12/31/18
Assets:
Cash	$	10,025	$	—		$	10,025
Accounts receivable ⁽¹⁾	21,431		—			21,431
Inventory ⁽²⁾	29,691		4,701			34,392
Property, plant and equipment	1,493		1,886			3,379
Intangible assets	—		85,700			85,700
Goodwill	121,364		(107,846		)	13,518
Other current and noncurrent assets	446		—			446
Total assets	184,450		(15,559		)	168,891

Liabilities
Current liabilities	9,034		—			9,034
Other liabilities ⁽³⁾	25,000		(20,200		)	4,800
Total liabilities	34,034		(20,200		)	13,834

Net assets acquired	$	150,416	$	4,641		$	155,057



Acquisition Consideration
Purchase price	$	145,000		$	—	$	145,000
Cash acquired	9,500			525		10,025
Working capital adjustment	(4,084		)	4,116		32
Total purchase consideration	150,416			4,641		155,057
Less: Transaction costs	632			—		632
Purchase price, net	$	149,784		$	4,641	$	154,425

⁽¹⁾Includes $23.8 million of gross contractual accounts receivable of which $2.4 million is not expected to be collected. The fair value of accounts receivable approximated book value acquired.

⁽²⁾ Includes $6.7 million in inventory basis step-up, which was charged to cost of goods sold in the second and third quarter of 2018.

Velocity's results of operations are reported as a separate operating segment as a branded consumer business. The table below provides the recording of assets acquired and liabilities assumed as of the acquisition date.



	Final Purchase Allocation
(in thousands)	As of 12/31/17
Assets:
Cash	$	1,210
Accounts receivable ⁽¹⁾	16,751
Inventory	28,873
Property, plant and equipment	15,014
Intangible assets	84,594
Goodwill	48,759
Other current and noncurrent assets	2,348
Total assets	$	197,549




Liabilities and noncontrolling interest:
Current liabilities	$	16,283
Other liabilities	91,622
Deferred tax liabilities	28,515
Noncontrolling interest	694
Total liabilities and noncontrolling interest	$	137,114

Net assets acquired	$	60,435
Noncontrolling interest	694
Intercompany loans to business	90,742
	$	151,871



Acquisition Consideration
Purchase price	$	151,800
Cash acquired	1,210
Working capital adjustment	(1,139		)
Total purchase consideration	$	151,871
Less: Transaction costs	1,473
Purchase price, net	$	150,398

Schedule of Intangible Assets Recorded as Part of Acquisition

The intangible assets recorded related to the 5.11 acquisition are as follows (in thousands):



Intangible assets	Amount		Estimated Useful Life
Trade name	$	48,665	15 years
Customer relationships	75,218		15 years
Technology	4,007		10 years
	$	127,890

The intangible assets recorded related to the Velocity acquisition are as follows (in thousands):



Intangible Assets	Amount		Estimated Useful Life
Tradename	$	53,463	20 years
Customer relationships	28,718		15 years
Technology	2,413		15 years
	$	84,594

The intangible assets recorded related to the Rimports acquisition are as follows (in thousands):

The intangible assets recorded related to the Foam Fabricators acquisition are as follows (in thousands):

Pro Forma Information



	Year Ended December 31,
(in thousands)	2018			2017
Net revenues	$	1,397,148		$	1,328,109
Gross profit	480,260			454,698
Operating income	59,758			60,575
Net income (loss) from continuing operations	(20,497		)	29,865
Net income (loss) from continuing operations attributable to Holdings	(25,714		)	21,620
Basic and fully diluted net income (loss) per share attributable to Holdings	(0.75		)	(0.50		)

Equity Method Investment (Tables)	12 Months Ended
Equity Method Investment (Tables)	Dec. 31, 2018
Equity [Abstract]
Equity Method Investments	.

Discontinued Operations (Tables)

12 Months Ended

Dec. 31, 2018

Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]

Disposal Groups, Including Discontinued Operations

Sale of Tridien

On September 21, 2016, the Company sold its majority owned subsidiary, Tridien, based on an enterprise value of $25 million. After the allocation of sale proceeds to non-controlling interest holders and the payment of transaction expenses, the Company received approximately $22.7 million in net proceeds related to its debt and equity interests in Tridien. The Company recognized a gain of $1.7 million in September 2016 as a result of the sale of Tridien. Approximately $1.6 million of the proceeds received by the Company from the sale of Tridien were reserved as support for the Company's indemnification obligations for future claims against Tridien that the Company may have been liable for under the terms of the Tridien sale agreement. In the second quarter of 2018, all indemnification claims had been settled, and the Company recognized an additional $1.3 million in gain on the sale of Tridien.

Summarized operating results for Tridien for the 2016 through the date of disposition were as follows (in thousands):



(in thousands)	For the period January 1, 2016 through disposition
Net sales	$	45,951
Gross profit	7,917
Operating income	437
Income from continuing operations before income taxes	488
Provision for income taxes	15
Income from discontinued operations ⁽¹⁾	$	473

⁽¹⁾ The results of operations for the period from January 1, 2016 through the date of disposition, excludes $1.1 million of intercompany interest expense.

Sale of Clean Earth

On May 8, 2019, the Company, as majority stockholder of CEHI Acquisition Corporation (“CEHI”) and as Sellers’ Representative, entered into a definitive Stock Purchase Agreement (the “Purchase Agreement”) with Calrissian Holdings, LLC (“Buyer”), CEHI, the other holders of stock and options of CEHI and, as Buyer’s guarantor, Harsco Corporation, pursuant to which Buyer would acquire all of the issued and outstanding securities of CEHI, the parent company of the operating entity, Clean Earth, Inc.

On June 28, 2019, Buyer completed the acquisition of all of the issued and outstanding securities of CEHI pursuant to the Purchase Agreement. The sale price for CEHI was based on an aggregate total enterprise value of $625 million and is subject to customary working capital adjustments. After the allocation of the sale proceeds to CEHI non-controlling equity holders, the repayment of intercompany loans to the Company (including accrued interest) of $224.6 million, and the payment of transaction expenses of approximately $10.7 million, the Company received approximately $327.3 million of total proceeds at closing related to our equity interests in CEHI. The Company recognized a gain on the sale of CEHI of $206.3 million in the second quarter of 2019. During the third quarter of 2019, the Company received the working capital settlement from the Buyer and recorded an additional $2.2 million gain related to the sale of Clean Earth.

Summarized results of operations of Clean Earth for the three years ended December 31, 2018, 2017 and 2016 are as follows (in thousands):



	Year ended December 31,
(in thousands)	2018			2017			2016
Net sales	$	266,916		$	211,247		$	188,997
Gross profit	75,470			61,219			54,330
Operating income	14,443			12,037			7,929
Income from continuing operations before income taxes	13,693			11,789			6,980
Benefit for income taxes	(2,458		)	(15,469		)	(2,782		)
Income from discontinued operations ⁽¹⁾	$	16,151		$	27,258		$	9,762

⁽¹⁾The results from the years ended December 31, 2018, December 31, 2017 and December 31, 2016 exclude $17.0 million, $13.9 million and $12.9 million, respectively, of intercompany interest.

Sale of Manitoba Harvest

On February 19, 2019, the Company, as majority shareholder of Manitoba Harvest and as Shareholder Representative, entered into a definitive agreement (the “Arrangement Agreement”) with Tilray, Inc. ("Tilray"), the other shareholders of Manitoba Harvest and a wholly-owned subsidiary of Tilray, 1197879 B.C. Ltd. (“Tilray Subco”), to sell to Tilray, through Tilray Subco, all of the issued and outstanding securities of Manitoba Harvest.

On February 28, 2019, Tilray Subco completed the acquisition of all the issued and outstanding securities of Manitoba Harvest pursuant to the Arrangement Agreement. Subject to certain customary adjustments, the shareholders of Manitoba Harvest, including the Company, received or will receive the following from Tilray as consideration for their shares of Manitoba Harvest: (i) C$150 million in cash to the holders of preferred shares of Manitoba Harvest and the holders of common shares of Manitoba Harvest (“Common Holders”) and C$127.5 million in shares of class 2 Common Stock of Tilray (“Tilray Common Stock”) to the Common Holders on the closing date of the sale (the “Closing Date Consideration”), and (ii) C$50 million in cash and C$42.5 million in Tilray Common Stock to the Common Holders on the date that is six months after the closing date of the arrangement (the “Deferred Consideration”). The sale consideration also includes a potential earnout of up to C$49 million in Tilray Common Stock to the Common Holders, if Manitoba Harvest achieves certain levels of U.S. branded gross sales of edible or topical products containing broad spectrum hemp extracts or cannabidiols prior to December 31, 2019.

The cash portion of the Closing Date Consideration was reduced by the amount of the net indebtedness (including accrued interest) of Manitoba Harvest on the closing date of C$71.3 million ($53.7 million) and transaction expenses of approximately C$5.0 million. The Company's share of the net proceeds after accounting for the redemption of the noncontrolling shareholders and the payment of net indebtedness of Manitoba Harvest and transaction expenses was approximately $124.2 million in cash proceeds and in Tilray Common Stock. We recorded a receivable of $48.2 million as of March 31, 2019 related to the Deferred Consideration portion of the proceeds. The Company recognized a gain on the sale of Manitoba Harvest of $121.7 million in the three months ended March 31, 2019. In August 2019, the Company received the Deferred Consideration related to the sale. The Company's portion of the Deferred Consideration totaled $28.4 million in cash proceeds and $19.6 million in Tilray Common Stock. No amount has been recorded related to the potential earnout as of September 30, 2019 based on an assessment of probability at the end of the quarter.

The Tilray Common Stock consideration was issued in reliance on the exemption from the registration requirements of the Securities Act of 1933, as amended (the "Securities Act") and pursuant to exemptions from applicable securities laws of any state of the United States, such that any shares of Tilray Common Stock received by the Common Holders were freely tradeable. The Company sold the Tilray Common Stock received as Closing Date Consideration during March 2019, recognizing a net loss of $5.3 million in Other income/ (expense) during the quarter ended March 31, 2019. In August 2019, the Company sold the Tilray Common Stock received as part of the Deferred Consideration, recognizing a loss of $4.9 million in Other income/ (expense) during the quarter ended September 30, 2019.

Summarized results of operations of Manitoba Harvest for the three years ended December 31, 2018, 2017 and 2016 are as follows (in thousands):



	Year ended December 31,
(in thousands)	2018			2017			2016
Net sales	$	67,437		$	55,699		$	59,323
Gross profit	28,877			25,101			26,505
Operating income (loss)	(1,754		)	(9,332		)	321
Loss from continuing operations before income taxes	(1,783		)	(9,565		)	(2,493		)
Benefit for income taxes	(1,460		)	(1,469		)	(1,682		)
Loss from discontinued operations ^{(1) (2)}	$	(323	)	$	(8,096	)	$	(811	)

⁽¹⁾The results from the years ended December 31, 2018, December 31, 2017 and December 31, 2016 exclude $5.2 million, $4.3 million and $4.2 million, respectively, of intercompany interest.

- Definition

Tabular disclosure of information related to a disposal group. Includes, but is not limited to, a discontinued operation, disposal classified as held-for-sale or disposed of by means other than sale or disposal of an individually significant component.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 360
-SubTopic 10
-Section 50
-Paragraph 3A
-URI http://asc.fasb.org/extlink&oid=109226691&loc=SL51724579-110230

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=109222650&loc=d3e1474-107760

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
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-Name Accounting Standards Codification
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+ Details

Operating Segment Data (Tables)

12 Months Ended

Dec. 31, 2018

Segment Reporting [Abstract]

Disaggregation of Revenue [Table Text Block]

The following tables provide disaggregation of revenue by reportable segment geography for the years ended December 31, 2018, 2017 and 2016 (in thousands):



	Year ended December 31, 2018
	5.11		Ergo		Liberty		Velocity		ACI		Arnold		Foam		Sterno		Total
United States	$	265,306	$	32,558	$	80,334	$	113,915	$	92,511	$	70,049	$	97,118	$	365,403	$	1,117,194
Canada	7,808		3,076		2,324		6,162				1,177		—		13,304		33,851
Europe	31,026		28,482		—		5,574		—		38,536		—		1,218		104,836
Asia Pacific	16,168		25,488		—		1,200		—		5,176		—		169		48,201
Other international	27,614		962		—		4,445		—		2,922		16,314		981		53,238
	$	347,922	$	90,566	$	82,658	$	131,296	$	92,511	$	117,860	$	113,432	$	381,075	$	1,357,320



	Year ended December 31, 2017
	5.11		Ergo		Liberty		Velocity		ACI		Arnold		Sterno		Total
United States	$	224,141	$	40,870	$	89,969	$	68,393	$	87,782	$	62,667	$	204,710	$	778,532
Canada	6,180		3,473		1,987		4,070		—		1,237		17,250		34,197
Europe	24,552		25,973		—		3,066		—		32,101		2,322		88,014
Asia Pacific	14,800		32,617		—		756		—		4,976		1,244		54,393
Other international	40,326		36		—		2,102		—		4,599		584		47,647
	$	309,999	$	102,969	$	91,956	$	78,387	$	87,782	$	105,580	$	226,110	$	1,002,783



	Year ended December 31, 2016
	5.11		Ergo		Liberty		ACI		Arnold		Sterno		Total
United States	$	79,429	$	47,509	$	103,812	$	86,041	$	66,161	$	198,997	$	581,949
Canada	1,732		2,436		—		—		1,235		15,494		20,897
Europe	7,816		17,538		—		—		31,172		2,204		58,730
Asia Pacific	4,400		33,599		—		—		6,366		1,410		45,775
Other international	16,415		2,266		—		—		3,245		712		22,638
	$	109,792	$	103,348	$	103,812	$	86,041	$	108,179	$	218,817	$	729,989

Summary of Net Sales of Operating Segments



Net Revenues	Year ended December 31,
(in thousands)	2018		2017		2016
5.11	$	347,922	$	309,999	$	109,792
Ergobaby	90,566		102,969		103,348
Liberty	82,658		91,956		103,812
Velocity Outdoor	131,296		78,387		—
ACI	92,511		87,782		86,041
Arnold	117,860		105,580		108,179
Foam Fabricators	113,432		—		—
Sterno	381,075		226,110		218,817
Total	1,357,320		1,002,783		729,989
Reconciliation of segment revenues to consolidated revenues:
Corporate and other	—		—		—
Total consolidated revenues	$	1,357,320	$	1,002,783	$	729,989

Revenues from Geographic Locations Outside Domestic Country

Summary of Profit (Loss) of Operating Segments



Identifiable Assets	December 31,
(in thousands)	2018		2017
United States	$	1,091,960	$	693,087
Canada	1,688		34,987
Europe	37,286		47,574
Other international	24,256		17,577
Total identifiable assets	$	1,155,190	$	793,225

Property, Plant and Equipment and Inventory (Tables)

12 Months Ended

Dec. 31, 2018

Property, Plant and Equipment [Abstract]

Summary of Property, Plant and Equipment



Property, plant and equipment	December 31,
(in thousands)	2018			2017
Machinery and equipment	$	174,983		$	120,527
Office furniture, computers and software	29,096			22,846
Leasehold improvements	34,786			18,744
Construction in process	8,869			15,424
Buildings and land	9,818			7,200
	257,552			184,741
Less: accumulated depreciation	(110,951		)	(81,157		)
Total	$	146,601		$	103,584

Goodwill and Other Intangible Assets (Tables)

12 Months Ended

Dec. 31, 2018

Dec. 31, 2017

Goodwill [Line Items]

Summary of Goodwill



	Balance at January 1, 2018		Acquisitions ⁽¹⁾		Goodwill Impairment		Foreign currency translation		Other		Balance at December 31, 2018
5.11	$	92,966	$	—	$	—	$	—	$	—	$	92,966
Ergobaby	61,031		—		—		—		—		61,031
Liberty	32,828		—		—		—		—		32,828
Velocity Outdoor	49,352		13,253		—		—		70		62,675
ACI	58,019		—		—		—		—		58,019
Arnold ⁽²⁾	26,903		—		—		—		—		26,903
Foam Fabricators	—		72,708		—		—		—		72,708
Sterno	41,818		13,518		—		—		—		55,336
Corporate ⁽³⁾	8,649		—		—		—		—		8,649
Total	$	371,566	$	99,479	$	—	$	—	$	70	$	471,115


⁽²⁾	Arnold had three reporting units which were combined into one reporting unit effective March 31, 2018.

⁽³⁾

Represents goodwill resulting from purchase accounting adjustments not "pushed down" to the ACI segment. This amount is allocated back to the ACI segment for purposes of goodwill impairment testing.

The following is a summary of the net carrying amount of goodwill at December 31, 2018 and 2017 (in thousands):



	December 31, 2018			December 31, 2017
Goodwill - gross carrying amount	$	495,979		$	396,430
Accumulated impairment losses	(24,864		)	(24,864		)
Goodwill - net carrying amount	$	471,115		$	371,566



	Balance at January 1, 2017		Acquisitions ⁽¹⁾		Goodwill Impairment			Foreign currency translation		Other ⁽⁴⁾		Balance at December 31, 2017
5.11	$	92,966	$	—	$	—		$	—	$	—	$	92,966
Ergobaby	61,031		—		—			—		—		61,031
Liberty	32,828		—		—			—		—		32,828
Velocity Outdoor	—		49,352		—			—		—		49,352
ACI	58,019		—		—			—		—		58,019
Arnold ⁽²⁾	35,767		—		(8,864		)	—		—		26,903
Sterno	39,982		1,689		—			—		147		41,818
Corporate ⁽³⁾	8,649		—		—			—		—		8,649
Total	$	329,242	$	51,041	$	(8,864	)	$	—	$	147	$	371,566

⁽²⁾ Arnold had three reporting units, PMAG, Precision Thin Metals and Flexmag with goodwill balances of $15.6 million, $6.5 million and $4.8 million, respectively.

⁽⁴⁾ Represents the final settlement related to Sterno's acquisition of Sterno Home Inc. ("Sterno Home", formerly NII).

Fair Value Measurement (Tables)

12 Months Ended

Dec. 31, 2018

Fair Value Disclosures [Abstract]

Summary of Assets and Liabilities Carried at Fair Value Measured on Recurring Basis

The following table provides the assets and liabilities carried at fair value measured on a recurring basis as of December 31, 2018 and 2017 (in thousands):



	Fair Value Measurements at December 31, 2018
	Carrying Value			Level 1		Level 2			Level 3
Liabilities:
Put option of noncontrolling shareholders ⁽¹⁾	(173		)	—		—			(173		)
Contingent consideration - acquisitions ⁽²⁾	(4,374		)	—		—			(4,374		)
Interest rate swap	(2,072		)	—		(2,072		)	—
Total recorded at fair value	$	(6,619	)	$	—	$	(2,072	)	$	(4,547	)


⁽¹⁾	Represents put options issued to noncontrolling shareholders in connection with the Liberty acquisition in 2010 and the 5.11 acquisition in 2016.


⁽²⁾	Represents potential earn-out payable as additional purchase price consideration by Velocity Outdoor in connection with the acquisition of Ravin.



	Fair Value Measurements at December 31, 2017
	Carrying Value			Level 1		Level 2			Level 3
Liabilities:
Put option of noncontrolling shareholders ⁽¹⁾	(178		)	—		—			(178		)
Interest rate swap	(6,107		)	—		(6,107		)	—
Total recorded at fair value	$	(6,285	)	$	—	$	(6,107	)	$	(178	)


⁽¹⁾	Represents put options issued to noncontrolling shareholders in connection with the Liberty acquisition in 2010 and the 5.11 acquisition in 2016.

Reconciliations of Change in Carrying Value of Level 3 Supplemental Put Liability

A reconciliation of the change in the carrying value of the Company’s Level 3 fair value measurements is as follows:



	Year ended December 31,
(in thousands)	2018			2017

Balance at January 1st	$	(178	)	$	(5,010	)
Contingent consideration - Sterno Home	—			(382		)
Contingent consideration - Rimports	(4,800		)	—
Contingent consideration - Ravin	(4,734		)	—
Payment of contingent consideration - Sterno Home	—			475
(Increase) decrease in the fair value of put option of noncontrolling shareholders - Liberty	—			8
(Increase) decrease in the fair value of put option of noncontrolling shareholder - 5.11	5			(5		)
Adjustment to Ravin contingent consideration	360			—
Reversal of contingent consideration - Rimports	4,800			—
Reversal of contingent consideration - Baby Tula	—			3,780
Reversal of contingent consideration - Sterno Home	—			956
Balance at December 31st	$	(4,547	)	$	(178	)

Summary of Assets and Liabilities Carried at Fair Value Measured on Non-recurring Basis



									Expense
	Fair Value Measurements at December 31, 2017								Year ended
(in thousands)	Carrying Value		Level 1		Level 2		Level 3		December 31, 2017
Goodwill - Arnold	$	26,903	$	—	$	—	$	26,903	$	8,864
									$	8,864



									Expense
	Fair Value Measurements at December 31, 2016								Year ended
(in thousands)	Carrying Value		Level 1		Level 2		Level 3		December 31, 2016
Goodwill - Arnold	$	35,767	$	—	$	—	$	35,767	$	16,000
Property, plant and equipment⁽¹⁾	$	—	$	—	$	—	$	—	$	411
Technology ⁽¹⁾	$	—	$	—	$	—	$	—	$	3,460
Tradename ⁽¹⁾	$	—	$	—	$	—	$	—	$	20
Customer relationships ⁽¹⁾	$	—	$	—	$	—	$	—	$	2,008

Debt (Tables)

12 Months Ended

Dec. 31, 2018

Debt Disclosure [Abstract]

Summary of Actual Financial Ratios as Part of Affirmative Covenants Credit Facility

The following table reflects required and actual financial ratios as of December 31, 2018 included as part of the affirmative covenants in the 2018 Credit Facility:



Description of Required Covenant Ratio	Covenant Ratio Requirement	Actual Ratio

Fixed Charge Coverage Ratio	Greater than or equal to 1.50: 1.00	2.81:1.00
Total Secured Debt to EBITDA Ratio	Less than or equal to 3.50: 1.00	2.54:1.00
Total Debt to EBITDA Ratio	Less than or equal to 5.00: 1.00	3.96:1.00

Summary of Annual Maturities of Term Loan Facility and Revolving Credit Facility

Annual maturities of the Company's debt obligations are as follows (in thousands):



2019	$	5,000
2020	5,000
2021	5,000
2022	5,000
2023	233,000
2024 and thereafter	867,419
	$	1,120,419

Summary of Components of Interest Expense

The following details the components of interest expense in each of the years ended December 31, 2018, 2017 and 2016:



	Year ended December 31,
(in thousands)	2018			2017			2016
Interest on credit facilities	$	32,414		$	23,940		$	19,861
Interest on Senior Notes	22,489			—			—
Unused fee on Revolving Credit Facility	1,630			2,856			1,947
Amortization of original issue discount	729			1,037			802
Unrealized (gains) losses on interest rate derivatives	(2,251		)	(648		)	1,539
Letter of credit fees	8			70			108
Other, net	226			—			(77		)
Interest expense, net	$	55,245		$	27,255		$	24,180

Average daily balance outstanding - credit facilities	$	721,643		$	597,114		$	477,656
Effective interest rate - credit facilities	4.5		%	4.6		%	5.1		%

Schedule of Long-term Debt Instruments

The following table summarizes debt issuance costs at December 31, 2018 and December 31, 2017, and the balance sheet classification in each of the periods presents (in thousands):



	December 31,
	2018			2017
Deferred debt issuance costs	$	24,609		$	21,491
Accumulated amortization	(2,807		)	(10,250		)
Deferred debt issuance costs, net	$	21,802		$	11,241

Balance sheet classification:
Other noncurrent assets	$	5,254		$	2,784
Long-term debt	16,548			8,458
	$	21,802		$	11,241

The following table provides the Company’s debt holdings at December 31, 2018 and December 31, 2017:



	December 31,
(in thousands):	2018			2017
Senior Notes	$	400,000		$	—
Revolving Credit Facility	228,000			42,000
Term Loan Facility	496,250			559,973
Less: unamortized discounts and debt issuance costs	(20,379		)	(11,941		)
Total debt	$	1,103,871		$	590,032
Less: Current portion, term loan facilities	(5,000		)	(5,685		)
Long-term debt	$	1,098,871		$	584,347

- Definition

Tabular disclosure of long-debt instruments or arrangements, including identification, terms, features, collateral requirements and other information necessary to a fair presentation. These are debt arrangements that originally required repayment more than twelve months after issuance or greater than the normal operating cycle of the entity, if longer.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.22)
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
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-URI http://asc.fasb.org/extlink&oid=114775744&loc=d3e28541-108399

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+ Details

Income Taxes (Tables)

12 Months Ended

Dec. 31, 2018

Income Tax Disclosure [Abstract]

Schedule of Income before Income Tax, Domestic and Foreign

Components of the Company's pretax income (loss) before taxes are as follows:



	Year ended December 31,
(in thousands)	2018			2017			2016

Domestic (including U.S. exports)	$	(23,984	)	$	(29,404	)	$	52,641
Foreign subsidiaries	15,573			19,773			6,090
	$	(8,411	)	$	(9,631	)	$	58,731

Components of the Company's Income Tax Provision (Benefit)

Components of the Company’s income tax provision (benefit) are as follows:



	Year ended December 31,
(in thousands)	2018			2017			2016

Current taxes
Federal	$	6,449		$	8,668		$	10,237
State	1,436			1,217			1,725
Foreign	4,835			6,248			3,032
Total current taxes	12,720			16,133			14,994
Deferred taxes:
Federal	(483		)	(37,407		)	(604		)
State	(478		)	(1,424		)	(415		)
Foreign	(1,293		)	(1,043		)	(42		)
Total deferred taxes	(2,254		)	(39,874		)	(1,061		)
Total tax provision	$	10,466		$	(23,741	)	$	13,933

Summary of Deferred Tax Assets and Deferred Tax Liabilities

The tax effects of temporary differences that have resulted in the creation of deferred tax assets and deferred tax liabilities at December 31, 2018 and 2017 are as follows:



	December 31,
(in thousands)	2018			2017

Deferred tax assets:
Tax credits	$	4,256		$	4,888
Accounts receivable and allowances	1,504			984
Net operating loss carryforwards	30,671			24,987
Accrued expenses	5,656			4,928
Interest expense limitation carryforwards	4,822			—
Other	7,887			4,519
Total deferred tax assets	$	54,796		$	40,306
Valuation allowance ⁽¹⁾	(6,904		)	(5,912		)
Net deferred tax assets	$	47,892		$	34,394
Deferred tax liabilities:
Intangible assets	$	(63,950	)	$	(61,615	)
Property and equipment	(17,217		)	(8,862		)
Repatriation of foreign earnings	(38		)	(68		)
Prepaid and other expenses	(671		)	—
Total deferred tax liabilities	$	(81,876	)	$	(70,545	)
Total net deferred tax liability	$	(33,984	)	$	(36,151	)

⁽¹⁾

Primarily relates to the 5.11 and Arnold operating segments.

Reconciliation Between Federal Statutory Rate and Effective Income Tax Rate

The reconciliation between the Federal Statutory Rate and the effective income tax rate for 2018, 2017 and 2016 are as follows:



	Year ended December 31,
	2018		2017		2016
United States Federal Statutory Rate	(21.0	)%	(35.0	)%	35.0	%
State income taxes (net of Federal benefits)	9.7		(4.0	)	1.4
Foreign income taxes	10.5		(14.3	)	(0.7	)
Expenses of Compass Group Diversified Holdings LLC representing a pass through to shareholders ⁽¹⁾	90.6		63.6		14.0
Effect of (gain) loss on equity method investment	—		20.4		(44.4	)
Impact of subsidiary employee stock options	(0.6	)	2.6		0.7
Domestic production activities deduction	—		(5.8	)	(0.9	)
Non-deductible acquisition costs	—		3.5		1.4
Impairment expense	—		31.3		—
Effect of undistributed foreign earnings	—		(14.4	)	4.5
Non-recognition of NOL carryforwards at subsidiaries	11.6		(14.0	)	3.8
Adjustments to uncertain tax positions ⁽²⁾	—		(95.4	)	—
Utilization of tax credits	(5.2	)	(27.8	)	(0.1	)
Effect of Tax Act - GILTI tax	20.6		—		—
Effect of Tax Act - remeasurement of deferred tax assets and liabilities ⁽³⁾	0.2		(211.3	)	—
Effect of Tax Act - transition tax on non-U.S. subsidiaries' earnings⁽³⁾	4.2		50.5		—
Other	3.8		3.6		9.0
Effective income tax rate	124.4	%	(246.5	)%	23.7	%

⁽¹⁾

The effective income tax rate for each of the years presented includes losses at the Company’s parent, which is taxed as a partnership.

Reconciliation of Unrecognized Tax Benefits

A reconciliation of the amount of unrecognized tax benefits for 2018, 2017 and 2016 are as follows (in thousands):



Balance at January 1, 2016	$	246
Additions for current years’ tax positions	64
Additions for prior years’ tax positions ⁽¹⁾	10,150
Reductions for prior years’ tax positions	(16		)
Reductions for settlements	—
Reductions for expiration of statute of limitations	(87		)
Balance at December 31, 2016	$	10,357
Additions for current years’ tax positions	96
Additions for prior years’ tax positions	23
Reductions for prior years’ tax positions ⁽¹⁾	(9,354		)
Reductions for settlements	—
Reductions for expiration of statute of limitations	(86		)
Balance at December 31, 2017	$	1,036



Additions for current years’ tax positions	50
Additions for prior years’ tax positions	4
Reductions for prior years’ tax positions	(18		)
Reductions for settlements	—
Reductions for expiration of statute of limitations
Balance at December 31, 2018	$	1,072

⁽¹⁾ T

Defined Benefit Plan (Tables)

12 Months Ended

Dec. 31, 2018

Defined Benefit Plan Disclosure [Line Items]

Compensation and Employee Benefit Plans [Text Block]

Note J – Defined Benefit Plan

The following table sets forth the plan’s funded status and amounts recognized in the Company’s consolidated balance sheets at December 31, 2018 and 2017:



	December 31,
(in thousands)	2018			2017
Change in benefit obligation:
Benefit obligation, beginning of year	$	14,753		$	13,804
Service cost	536			534
Interest cost	96			94
Actuarial (gain)/loss	(239		)	(59		)
Plan amendment	(21		)	—
Employee contributions and transfer	365			319
Benefits paid	(417		)	(555		)
Foreign currency translation	(56		)	616
Benefit obligation	$	15,017		$	14,753
Change in plan assets:
Fair value of assets, beginning of period	$	11,132		$	10,549
Actual return on plan assets	224			348
Company contribution	4			7
Employee contributions and transfer	365			319
Benefits paid	(417		)	(555		)
Foreign currency translation	(56		)	464
Fair value of assets	11,252			11,132
Funded status	$	(3,765	)	$	(3,621	)



	Year ended December 31,
(in thousands)	2018			2017			2016

Service cost	$	536		$	534		$	409
Interest cost	96			94			130
Expected return on plan assets	(156		)	(155		)	(147		)
Amortization of unrecognized loss	197			250			165
Net periodic benefit cost	$	673		$	723		$	557

Assumptions used to determine the benefit obligations and components of the net periodic benefit cost at December 31, 2018 and 2017:



	December 31,
	2018		2017

Discount rate	0.88	%	0.65	%
Expected return on plan assets	1.20	%	1.40	%
Rate of compensation increase	1.00	%	1.00	%

Arnold expects to contribute approximately $0.4 million to the defined benefit plan in 2019.

The following presents the benefit payments which are expected to be paid for the plan in each year indicated (in thousands):



2019	$	809
2020	1,323
2021	740
2022	662
2023	538
Thereafter	3,905
	$	7,977



Certificates of deposit and cash and cash equivalents	62	%
Fixed income bonds and securities	8	%
Equities and investment funds	12	%
Real estate	17	%
Other investments	1	%
	100	%

Summary of Net Periodic Benefit Cost

Net periodic benefit cost consists of the following:



	Year ended December 31,
(in thousands)	2018			2017			2016

Service cost	$	536		$	534		$	409
Interest cost	96			94			130
Expected return on plan assets	(156		)	(155		)	(147		)
Amortization of unrecognized loss	197			250			165
Net periodic benefit cost	$	673		$	723		$	557

Summary of Assumptions Used to Determine the Benefit Obligations and Components of the Net Periodic Benefit Cost

Assumptions used to determine the benefit obligations and components of the net periodic benefit cost at December 31, 2018 and 2017:



	December 31,
	2018		2017

Discount rate	0.88	%	0.65	%
Expected return on plan assets	1.20	%	1.40	%
Rate of compensation increase	1.00	%	1.00	%

Summary of Expected Foreign Plan Benefit Payments

The following presents the benefit payments which are expected to be paid for the plan in each year indicated (in thousands):



2019	$	809
2020	1,323
2021	740
2022	662
2023	538
Thereafter	3,905
	$	7,977

Summary of Allocation of Assets in Swiss Life's Group Life Portfolio

The allocation of pension plan assets by category in Swiss Life’s group life portfolio is as follows at December 31, 2018:



Certificates of deposit and cash and cash equivalents	62	%
Fixed income bonds and securities	8	%
Equities and investment funds	12	%
Real estate	17	%
Other investments	1	%
	100	%

Stockholder's Equity Stockholder's Equity (Tables)

12 Months Ended

Dec. 31, 2018

Equity [Abstract]

Summary of Basic and Diluted Earnings Per Share

Basic and diluted earnings per share for the fiscal year ended December 31, 2018, 2017 and 2016 is calculated as follows:



	2018			2017			2016
Income (loss) from continuing operations attributable to common shares of Holdings	$	(37,607	)	$	(35,780	)	$	17,814
Less: Effect of contribution based profit—Holding Event	5,893			10,072			2,862
Income (loss) from Holdings attributable to common shares	$	(43,500	)	$	(45,852	)	$	14,952

Income from discontinued operations attributable to Holdings	$	18,392		$	22,126		$	13,092
Less: Effect of contribution based profit	—			2,654			—



Income from discontinued operations of Holdings attributable to common shares	$	18,392		$	19,472		$	13,092

Basic and diluted weighted average common shares of Holdings outstanding	59,900			59,900			54,591

Basic and fully diluted income (loss) per common share attributable to Holdings
Continuing operations	$	(0.73	)	$	(0.77	)	$	0.27
Discontinued operations	$	0.31		$	0.33		$	0.24
	$	(0.42	)	$	(0.44	)	$	0.51

Noncontrolling Interest (Tables)

12 Months Ended

Dec. 31, 2018

Noncontrolling Interest [Abstract]

Deconsolidation, Effects of IPO



	% Ownership ⁽¹⁾ December 31, 2018		% Ownership ⁽¹⁾ December 31, 2017		% Ownership ⁽¹⁾ December 31, 2016
	Primary	Fully Diluted	Primary	Fully Diluted	Primary	Fully Diluted
5.11 Tactical	97.5	88.7	97.5	85.5	97.5	85.1
Ergobaby	81.9	76.4	82.7	76.6	83.5	76.9
Liberty	88.6	85.2	88.6	84.7	88.6	84.7
Velocity	99.2	91.0	98.8	89.2	n/a	n/a
ACI	69.4	69.2	69.4	69.2	69.4	69.3
Arnold	96.7	79.4	96.7	84.7	96.7	84.7
Foam Fabricators	100.0	91.5	N/a	N/a	N/a	N/a
Sterno	100.0	88.9	100.0	89.5	100.0	89.5


⁽¹⁾	The principal difference between primary and fully diluted percentages of our operating segments is due to stock option issuances of operating segment stock to management of the respective business.



	Noncontrolling Interest Balances
(in thousands)	December 31, 2018			December 31, 2017
5.11 Tactical	$	9,873		$	8,003
Velocity	2,524			1,374
Ergobaby	25,362			23,416
Liberty	3,342			3,247
ACI	(1,236		)	(5,850		)
Arnold	1,176			1,368
Foam Fabricators	848			—
Sterno	(2,067		)	2,045
Allocation Interests	100			100
	$	39,922		$	33,703

Commitments and Contingencies (Tables)

12 Months Ended

Dec. 31, 2018

Commitments and Contingencies Disclosure [Abstract]

Summary of Future Minimum Rental Commitments under Operating Leases

The future minimum rental commitments at December 31, 2018 under operating leases having an initial or remaining non-cancelable term of one year or more are as follows (in thousands):



2019	$	23,577
2020	22,092
2021	19,028
2022	16,570
2023	11,095
Thereafter	36,724
	$	129,086

Supplemental Data (Tables)

12 Months Ended

Dec. 31, 2018

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Summary of Supplemental Balance Sheet Data

Supplemental Balance Sheet Data (in thousands):



Summary of accrued expenses:	December 31,
	2018		2017

Accrued payroll and fringes	$	24,426	$	20,269
Accrued taxes	5,755		3,029
Income taxes payable	5,104		5,214
Accrued interest	5,773		221
Accrued rebates	11,038		12,936
Warranty payable	1,528		2,197
Accrued inventory	35,426		32,448
Accrued transportation and disposal costs	—		—
Other accrued expenses	17,562		14,383
Total	$	106,612	$	90,697



Warranty liability	Year ended December 31,
	2018			2017

Beginning balance	$	2,197		$	1,258
Accrual	3,531			1,982
Warranty payments	(4,258		)	(1,552		)
Other ⁽¹⁾	154			509
Ending balance	$	1,624		$	2,197

Schedule of Supplemental Statement of Operations Data

Supplemental Statement of Operations Data (in thousands):



Other income (expense), net	Year ended December 31,
	2018			2017			2016
Foreign currency gain (loss)	$	(5,355	)	$	3,462		$	1,288
Gain (loss) on sale of capital assets	(158		)	7			(785		)
Other income (expense)	(376		)	(724		)	(130		)
	$	(5,889	)	$	2,745		$	373

Summary of Supplemental Cash Flow Data

Supplemental Cash Flow Statement Data (in thousands):



	Year ended December 31,
	2018		2017		2016

Interest paid	$	51,298	$	27,375	$	22,359
Taxes paid	$	14,002	$	16,043	$	12,911

Related Party Transactions (Tables)

12 Months Ended

Dec. 31, 2018

Schedule of Incurred Management Fees

For the year ended December 31, 2018, 2017 and 2016, the Company incurred the following management fees to CGM, by entity:



	Year ended December 31,
(in thousands)	2018		2017		2016

5.11	$	1,000	$	1,000	$	333
Ergobaby	500		500		500
Liberty	500		500		500
Velocity	500		290		n/a
Advanced Circuits	500		500		500
Arnold	500		500		500
Foam Fabricators	658		n/a		n/a
Sterno	500		500		500
Corporate	38,785		28,053		25,725
	$	43,443	$	31,843	$	28,558

Unaudited Quarterly Financial Data (Tables)

12 Months Ended

Dec. 31, 2018

Quarterly Financial Information Disclosure [Abstract]

Summary of Unaudited Quarterly Financial Data



(in thousands)	December 31, 2018			September 30, 2018			June 30, 2018			March 31, 2018
Total revenues	$	370,918		$	360,283		$	339,989		$	286,130
Gross profit	123,479			123,997			118,479			103,887
Operating income	19,255			20,864			11,702			4,807
Income (loss) from continuing operations	(7,459		)	(657		)	(8,262		)	(2,499		)
Income from discontinued operations, net of tax	898			6,423			7,630			878
Gain on sale of discontinued operations, net of tax	93			—			1,165			—
Net income (loss) attributable to Holdings	(7,179		)	4,726			(908		)	(2,341		)

Basic and fully diluted income (loss) per share attributable to Holdings:
Continuing operations	$	(0.28	)	$	(0.18	)	$	(0.24	)	$	(0.11	)
Discontinued operations	0.03			0.11			0.14			0.02
Basic and fully diluted income (loss) per share attributable to Holdings	$	(0.25	)	$	(0.07	)	$	(0.10	)	$	(0.09	)



(in thousands)	December 31, 2017 ⁽¹⁾		September 30, 2017		June 30, 2017			March 31, 2017 ⁽²⁾
Total revenues	$	277,448	$	254,333	$	241,414		$	229,588
Gross profit	101,554		95,681		87,971			76,183
Operating income	22,623		9,054		4,712			(11,888		)
Income (loss) from continuing operations	39,250		3,408		(5,911		)	(22,637		)
Income from discontinued operations, net of tax	9,881		4,948		3,171			1,162
Gain on sale of discontinued operations, net of tax	—		—		—			340
Net income (loss) attributable to Holdings	$	46,002	$	7,706	$	(4,112	)	$	(21,605	)

Basic and fully diluted income (loss) per share attributable to Holdings:
Continuing operations	$	0.38	$	0.02	$	(0.59	)	$	(0.63	)
Discontinued operations	0.15		0.08		0.06			0.03
Basic and fully diluted income (loss) per share attributable to Holdings	$	0.53	$	0.10	$	(0.53	)	$	(0.60	)


⁽¹⁾	As a result of Tax Act, the Company recognized a tax benefit of $20.4 million in the fourth quarter, representing the effect of the reduction in the U.S. federal corporate income tax rate from 35% to 21%, offset by the one-time transition tax liability of our foreign subsidiaries.


⁽²⁾	The Company recorded goodwill impairment expense of $8.9 million related to the Arnold business in the first quarter of 2017.

Organization and Business Operations - Additional Information (Detail) - Segment		12 Months Ended
	Apr. 25, 2006	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016	Aug. 31, 2016	Mar. 31, 2016	Feb. 29, 2016
Schedule of Equity Method Investments [Line Items]
Sole owner of Trust interest of the company	100.00%
Number of businesses/operating segments owned		10
FOX
Schedule of Equity Method Investments [Line Items]
Non-controlling interest percent			14.00%	41.00%	23.00%	33.00%	41.00%

Summary of Significant Accounting Policies - Additional Information (Detail) - USD ($)
$ in Thousands

1 Months Ended

11 Months Ended

12 Months Ended

Mar. 31, 2016

Jul. 10, 2014

Dec. 31, 2016

Nov. 30, 2016

Aug. 31, 2016

Jul. 31, 2014

Dec. 13, 2016

Dec. 31, 2018

Dec. 31, 2017

Dec. 31, 2016

Class of Stock [Line Items]

Deferred Tax Assets, Valuation Allowance, Interest

^[1]

$ (2,100)

Cash and cash equivalents

$ 48,771

$ 35,726

Share of the voting interest percentage

50.00%

Company's ownership interest before transaction

53.00%

Company's ownership interest after transaction

41.00%

Gain on deconsolidation of subsidiary

$ 264,300

Investment owned, balance, shares

15,108,718

Long Term Debt Net Of Discount

$ 492,400

Deferred tax assets recorded

47,892

34,394

Valuation allowance

^[1]

$ 6,904

$ 5,912

Weighted average number of Trust shares outstanding

54,300,000

59,900,000

54,591,000

Trust shares, issued (in shares)

5,600,000

Advertising costs

$ 20,200

$ 17,400

$ 14,900

Research and development expense

1,200

1,400

1,300

Total employer contributions to plans

3,800

2,800

1,800

Share-based Payment Arrangement, Expense

6,700

4,500

$ 2,400

Stock compensation expense in future years for unvested options

19,100

Secondary Offering | Subsidiaries

Class of Stock [Line Items]

Number of shares to be sold by shareholders

5,750,000

Secondary Offering | Parent Company

Class of Stock [Line Items]

Number of shares to be sold by shareholders

4,466,569

FOX | Secondary Offering

Class of Stock [Line Items]

Subsidiary stock issued during period shares new issues

2,500,000

3,500,000

4,025,000

Foreign | Subsidiaries

Class of Stock [Line Items]

Cash and cash equivalents

$ 16,700

$ 14,800

[1]	Primarily relates to the 5.11 and Arnold operating segments.

Summary of Significant Accounting Policies - Summary of Ranges of Useful Lives (Detail)	12 Months Ended
	Dec. 31, 2018
Building and Improvements \| Minimum
Property, Plant and Equipment [Line Items]
Useful life for property, plant and equipment, in years	6 years
Building and Improvements \| Maximum
Property, Plant and Equipment [Line Items]
Useful life for property, plant and equipment, in years	25 years
Machinery and equipment \| Minimum
Property, Plant and Equipment [Line Items]
Useful life for property, plant and equipment, in years	2 years
Machinery and equipment \| Maximum
Property, Plant and Equipment [Line Items]
Useful life for property, plant and equipment, in years	20 years
Office furniture, computers and software \| Minimum
Property, Plant and Equipment [Line Items]
Useful life for property, plant and equipment, in years	2 years
Office furniture, computers and software \| Maximum
Property, Plant and Equipment [Line Items]
Useful life for property, plant and equipment, in years	8 years
Leasehold improvements
Property, Plant and Equipment [Line Items]
Leasehold improvements	Shorter of useful life or lease term

Acquisition of Businesses - Additional Information (Detail) $ in Millions											3 Months Ended				9 Months Ended	12 Months Ended
	Sep. 04, 2018 USD ($)	Feb. 26, 2018 USD ($)	Feb. 15, 2018 USD ($)	Jun. 02, 2017 USD ($)	Aug. 31, 2016 USD ($)	May 11, 2016 USD ($)	Jan. 22, 2016 CAD ($)	Jan. 22, 2016 USD ($)	Jul. 10, 2015	Aug. 26, 2014	Dec. 31, 2018 USD ($)	Sep. 30, 2018 USD ($)	Jun. 30, 2018 USD ($)	Mar. 31, 2018 USD ($)	Sep. 30, 2017 USD ($)	Dec. 31, 2018 USD ($)	Dec. 31, 2017 USD ($)	Dec. 31, 2016 USD ($)	Nov. 30, 2016	Mar. 31, 2016	Feb. 29, 2016
Business Acquisition [Line Items]
Finite-lived intangible assets acquired					$ 127,890,000
Noncontrolling interest, increase from business combination																		$ 5,718,000
Payment to acquire business																$ 495,136,000	$ 158,706,000	499,116,000
Goodwill											$ 471,115,000					$ 471,115,000	371,566,000	$ 329,242,000
Percentage of controlling interest in Arnold											50.00%					50.00%
Less: Transaction costs																$ 8,900,000
Foam Fabricators
Business Acquisition [Line Items]
Finite-lived intangible assets acquired			$ 118,342,000
Cash			6,282,000								$ 6,282,000					6,282,000
Net assets acquired			$ 136,868,000								139,916,000					139,916,000
Controlling interest, percent			100.00%
Purchase price, net			$ 250,349,000								253,397,000
Payment to acquire business			251,901,000													254,949,000
Integration service fees			2,250,000								2,300,000					2,300,000
Accounts receivable, gross			19,400,000
Allowance for doubtful accounts receivable			30,000.00
Inventory step-up			700,000
Business Combination, Step Acquisition, Property Plant & Equipment, Remeasurement			20,000,000.0
Goodwill			71,489,000								72,708,000					72,708,000
Intercompany loans to business and debt assumed			115,033,000								115,033,000					115,033,000
Net assets acquired and liabilities assumed			251,901,000								254,949,000					254,949,000
Less: Transaction costs			1,552,000											$ 1,600,000		1,552,000
Purchase price			247,500,000													247,500,000
Working capital adjustment			3,646,000													6,079,000
Cash Acquired from Acquisition			755,000													1,370,000
Accounts receivable			19,058,000								19,058,000					19,058,000
Intangible assets			121,392,000								118,342,000					118,342,000
Property, Plant, and Equipment			23,485,000								28,370,000					28,370,000
Other current and noncurrent assets			2,945,000								2,945,000					2,945,000
Total assets			257,869,000								260,917,000					260,917,000
Current liabilities			5,968,000								5,968,000					5,968,000
Other liabilities			115,033,000								115,033,000					115,033,000
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Liabilities			121,001,000								121,001,000					121,001,000
Inventory			13,218,000								13,212,000					13,212,000
Rimports
Business Acquisition [Line Items]
Finite-lived intangible assets acquired		$ 85,700,000
Cash		10,025,000									10,025,000					10,025,000
Liabilities and noncontrolling interest		34,034,000									13,834,000					13,834,000
Net assets acquired		$ 150,416,000									155,057,000					155,057,000
Controlling interest, percent		100.00%
Purchase price, net		$ 149,784,000														154,425,000
Payment to acquire business		150,416,000														155,057,000
Accounts receivable, gross		23,800,000
Allowance for doubtful accounts receivable		2,400,000
Inventory step-up												$ 6,700,000	$ 6,700,000
Earn-out provision		4,800,000
Goodwill		121,364,000									13,518,000					13,518,000
Contingent consideration		25,000,000
Less: Transaction costs		632,000												$ 600,000		632,000
Purchase price		145,000,000														145,000,000
Working capital adjustment		(4,084,000)														32,000
Cash Acquired from Acquisition		9,500,000														10,025,000
Accounts receivable		21,431,000									21,431,000					21,431,000
Intangible assets		0									85,700,000					85,700,000
Property, Plant, and Equipment		1,493,000									3,379,000					3,379,000
Other current and noncurrent assets		446,000									446,000					446,000
Total assets		184,450,000									168,891,000					168,891,000
Current liabilities		9,034,000									9,034,000					9,034,000
Other liabilities		25,000,000									4,800,000					4,800,000
Inventory		29,691,000									34,392,000					34,392,000
Crosman
Business Acquisition [Line Items]
Number of customers				425
Finite-lived intangible assets acquired				$ 84,594,000
Cash																	1,210,000
Liabilities and noncontrolling interest																	137,114,000
Net assets acquired																	60,435,000
Controlling interest, percent				98.90%
Purchase price, net				$ 150,400,000													150,398,000
Payment to acquire business																	151,871,000
Integration service fees				$ 1,500,000							750,000					750,000
Accounts receivable, gross																	18,000,000.0
Allowance for doubtful accounts receivable																	1,200,000
Inventory step-up																	3,300,000
Transaction costs																	1,800,000
Goodwill																	48,759,000
Intercompany loans to business and debt assumed																	90,742,000
Net assets acquired and liabilities assumed																	151,871,000
Less: Transaction costs															$ 1,500,000		1,473,000
Purchase price																	151,800,000
Working capital adjustment																	(1,139,000)
Cash Acquired from Acquisition																	1,210,000
Accounts receivable																	16,751,000
Intangible assets																	84,594,000
Property, Plant, and Equipment																	15,014,000
Other current and noncurrent assets																	2,348,000
Total assets																	197,549,000
Current liabilities																	16,283,000
Other liabilities																	91,622,000
Deferred tax liabilities																	28,515,000
Noncontrolling interest																	694,000
Inventory																	28,873,000
5.11 Tactical
Business Acquisition [Line Items]
Cash					12,581,000
Liabilities and noncontrolling interest					234,191,000
Net assets acquired					$ 225,480,000
Controlling interest, percent					97.50%
Purchase price, net					$ 408,222,000
Payment to acquire business					410,285,000
Integration service fees					3,500,000												$ 3,500,000
Inventory basis step-up					39,100,000
Property, plant and equipment basis step-up					7,600,000
Goodwill					92,966,000
Intercompany loans to business and debt assumed					179,237,000
Net assets acquired and liabilities assumed					410,285,000
Less: Transaction costs					2,063,000
Purchase price					400,000,000
Working capital adjustment					(2,296,000)
Cash Acquired from Acquisition					12,581,000
Accounts receivable					38,323,000
Intangible assets					127,890,000
Property, Plant, and Equipment					22,723,000
Other current and noncurrent assets					4,884,000
Total assets					459,671,000
Current liabilities					38,229,000
Other liabilities					180,231,000
Deferred tax liabilities					10,163,000
Noncontrolling interest					5,568,000
Inventory					160,304,000
Current receivables					40,100,000
Allowance for doubtful accounts					$ 1,700,000
Velocity Outdoor Holdings \| Ravin Crossbows, LLC
Business Acquisition [Line Items]
Purchase price, net	$ 98,000,000.0
Inventory basis step-up																2,500,000
Goodwill											13,300,000					13,300,000
Contingent consideration	25,000,000.0
Loans issued	38,900,000
Intangible assets											67,500,000					67,500,000
Equity interests issued	$ 60,600,000
Ergobaby \| New Baby Tula, LLC
Business Acquisition [Line Items]
Purchase price, net						$ 73,800,000
Potential earn-out payable, amount						68,200,000
Acquisition-related costs						800,000
Equity interests issued						8,200,000
Sterno Products \| Northern International, Inc.
Business Acquisition [Line Items]
Loans provided by company								$ 37,000,000.0
Goodwill								6,000,000.0
Business Combination, Consideration Transferred							$ 50.6	35,800,000
Intangible assets								12,700,000
Inventory								1,200,000
Velocity Outdoor \| Ravin Crossbows, LLC
Business Acquisition [Line Items]
Less: Transaction costs																1,400,000
FOX
Business Acquisition [Line Items]
Ownership percentage																			14.00%
Non-controlling interest percent					23.00%												14.00%	41.00%		33.00%	41.00%
Ergobaby
Business Acquisition [Line Items]
Accounts Receivable, before Allowance for Credit Loss											11,361,000					11,361,000	$ 12,869,000
Goodwill											61,031,000					61,031,000	61,031,000	$ 61,031,000
Ergobaby \| Baby Tula, LLC
Business Acquisition [Line Items]
Earn-out provision						3,800,000					4,700,000					4,700,000
Inventory basis step-up						4,800,000
Goodwill						13,200,000
Contingent consideration											8,200,000					8,200,000
Intangible assets						55,300,000
Non- Controlling Interest
Business Acquisition [Line Items]
Noncontrolling interest, increase from business combination																		5,718,000
Non- Controlling Interest \| Crosman
Business Acquisition [Line Items]
Controlling interest, percent				1.10%
Non- Controlling Interest \| 5.11 Tactical
Business Acquisition [Line Items]
Controlling interest, percent					2.50%
Non- Controlling Interest \| Ergobaby
Business Acquisition [Line Items]
Noncontrolling interest, increase from business combination																	$ 40,000	$ 3,392,000
Trade name
Business Acquisition [Line Items]
Finite-lived intangible assets acquired					$ 48,665,000
Intangible assets, estimated useful life					15 years
Trade name \| Foam Fabricators
Business Acquisition [Line Items]
Finite-lived intangible assets acquired			$ 4,215,000
Intangible assets, estimated useful life			10 years
Trade name \| Rimports
Business Acquisition [Line Items]
Finite-lived intangible assets acquired		$ 6,600,000
Intangible assets, estimated useful life		8 years
Trade name \| Crosman
Business Acquisition [Line Items]
Finite-lived intangible assets acquired				$ 53,463,000
Intangible assets, estimated useful life				20 years
Trade name \| Clean Earth Holdings
Business Acquisition [Line Items]
Intangible assets, estimated useful life										20 years
Trade name \| Sterno Candle Lamp
Business Acquisition [Line Items]
Intangible assets, estimated useful life										10 years
Trade name \| Velocity Outdoor Holdings \| Ravin Crossbows, LLC
Business Acquisition [Line Items]
Intangible assets											14,100,000					14,100,000
Trade name \| Ergobaby \| Baby Tula, LLC
Business Acquisition [Line Items]
Intangible assets						52,900,000
Customer relationships
Business Acquisition [Line Items]
Finite-lived intangible assets acquired					$ 75,218,000
Intangible assets, estimated useful life					15 years
Customer relationships \| Foam Fabricators
Business Acquisition [Line Items]
Finite-lived intangible assets acquired			$ 114,127,000
Intangible assets, estimated useful life			15 years
Customer relationships \| Rimports
Business Acquisition [Line Items]
Finite-lived intangible assets acquired		$ 79,100,000
Intangible assets, estimated useful life		9 years
Customer relationships \| Crosman
Business Acquisition [Line Items]
Finite-lived intangible assets acquired				$ 28,718,000
Intangible assets, estimated useful life				15 years
Customer relationships \| Manitoba Harvest
Business Acquisition [Line Items]
Intangible assets, estimated useful life									15 years
Customer relationships \| Clean Earth Holdings
Business Acquisition [Line Items]
Intangible assets, estimated useful life										15 years
Customer relationships \| Velocity Outdoor Holdings \| Ravin Crossbows, LLC
Business Acquisition [Line Items]
Intangible assets											10,800,000					10,800,000
Customer relationships \| Ergobaby \| Baby Tula, LLC
Business Acquisition [Line Items]
Intangible assets						700,000
Technology-Based Intangible Assets [Member]
Business Acquisition [Line Items]
Finite-lived intangible assets acquired					$ 4,007,000
Intangible assets, estimated useful life					10 years
Technology-Based Intangible Assets [Member] \| Crosman
Business Acquisition [Line Items]
Finite-lived intangible assets acquired				$ 2,413,000
Intangible assets, estimated useful life				15 years
Technology-Based Intangible Assets [Member] \| Manitoba Harvest
Business Acquisition [Line Items]
Intangible assets, estimated useful life									10 years
Technology-Based Intangible Assets [Member] \| Velocity Outdoor Holdings \| Ravin Crossbows, LLC
Business Acquisition [Line Items]
Intangible assets											42,600,000					42,600,000
Noncompete Agreements [Member] \| Ergobaby \| Baby Tula, LLC
Business Acquisition [Line Items]
Intangible assets						1,700,000
Earn-Out [Member] \| Ergobaby \| New Baby Tula, LLC
Business Acquisition [Line Items]
Contingent consideration						$ 8,200,000
Earn-Out [Member] \| Sterno Products \| Northern International, Inc.
Business Acquisition [Line Items]
Contingent consideration								1,500,000
Potential earn-out payable, amount							$ 2.5	1,800,000
Less: Transaction costs								$ 400,000
Scenario, Adjustment \| Foam Fabricators
Business Acquisition [Line Items]
Cash											0					0
Net assets acquired											3,048,000					3,048,000
Purchase price, net																3,048,000
Payment to acquire business																3,048,000
Goodwill											1,219,000					1,219,000
Intercompany loans to business and debt assumed											0					0
Net assets acquired and liabilities assumed											3,048,000					3,048,000
Less: Transaction costs																0
Purchase price																0
Working capital adjustment																2,433,000
Cash Acquired from Acquisition																615,000
Accounts receivable											0					0
Intangible assets											(3,050,000)					(3,050,000)
Property, Plant, and Equipment											4,885,000					4,885,000
Other current and noncurrent assets											0					0
Total assets											3,048,000					3,048,000
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Liabilities											0					0
Inventory											(6,000)					(6,000)
Scenario, Adjustment \| Rimports
Business Acquisition [Line Items]
Cash											0					0
Liabilities and noncontrolling interest											(20,200,000)					(20,200,000)
Net assets acquired											4,641,000					4,641,000
Purchase price, net																4,641,000
Payment to acquire business																4,641,000
Goodwill											(107,846,000)					(107,846,000)
Less: Transaction costs																0
Purchase price																0
Working capital adjustment																4,116,000
Cash Acquired from Acquisition																525,000
Accounts receivable											0					0
Intangible assets											85,700,000					85,700,000
Property, Plant, and Equipment											1,886,000					1,886,000
Other current and noncurrent assets											0					0
Total assets											(15,559,000)					(15,559,000)
Current liabilities											0					0
Other liabilities											(20,200,000)					(20,200,000)
Inventory											$ 4,701,000					$ 4,701,000

Acquisition of Businesses Acquisition - Schedule of Assets Acquired and Liabilities Assumed as of the Acquisition Date (Details) - USD ($) $ in Thousands			3 Months Ended		12 Months Ended
	Feb. 26, 2018	Feb. 15, 2018	Dec. 31, 2018	Mar. 31, 2018	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Assets:
Goodwill			$ 471,115		$ 471,115	$ 371,566	$ 329,242
Acquisition Consideration
Total purchase consideration					495,136	$ 158,706	$ 499,116
Less: Transaction costs					8,900
Foam Fabricators
Assets:
Cash		$ 6,282	6,282		6,282
Accounts receivable		19,058	19,058		19,058
Inventory		13,218	13,212		13,212
Property, Plant, and Equipment		23,485	28,370		28,370
Intangible assets		121,392	118,342		118,342
Goodwill		71,489	72,708		72,708
Other current and noncurrent assets		2,945	2,945		2,945
Total assets		257,869	260,917		260,917
Liabilities and noncontrolling interest:
Current liabilities		5,968	5,968		5,968
Other liabilities		115,033	115,033		115,033
Total liabilities		121,001	121,001		121,001
Net assets acquired		136,868	139,916		139,916
Intercompany loans to business and debt assumed		115,033	115,033		115,033
Net assets acquired and liabilities assumed		251,901	254,949		254,949
Acquisition Consideration
Purchase price		247,500			247,500
Working capital adjustment		3,646			6,079
Cash		(755)			(1,370)
Total purchase consideration		251,901			254,949
Less: Transaction costs		1,552		$ 1,600	1,552
Purchase price, net		$ 250,349	253,397
Rimports
Assets:
Cash	$ 10,025		10,025		10,025
Accounts receivable	21,431		21,431		21,431
Inventory	29,691		34,392		34,392
Property, Plant, and Equipment	1,493		3,379		3,379
Intangible assets	0		85,700		85,700
Goodwill	121,364		13,518		13,518
Other current and noncurrent assets	446		446		446
Total assets	184,450		168,891		168,891
Liabilities and noncontrolling interest:
Current liabilities	9,034		9,034		9,034
Other liabilities	25,000		4,800		4,800
Total liabilities and noncontrolling interest	34,034		13,834		13,834
Net assets acquired	150,416		$ 155,057		155,057
Acquisition Consideration
Purchase price	145,000				145,000
Working capital adjustment	(4,084)				32
Cash	(9,500)				(10,025)
Total purchase consideration	150,416				155,057
Less: Transaction costs	632			$ 600	632
Purchase price, net	$ 149,784				$ 154,425

Acquisition of Businesses Acquisition - Schedule of Intangible Assets Recorded as Part of Acquisition (Details) - USD ($) $ in Thousands	Feb. 26, 2018	Feb. 15, 2018	Aug. 31, 2016	Jul. 10, 2015	Aug. 26, 2014
Acquired Finite-Lived Intangible Assets [Line Items]
Finite-lived intangible assets acquired			$ 127,890
Customer relationships
Acquired Finite-Lived Intangible Assets [Line Items]
Finite-lived intangible assets acquired			$ 75,218
Intangible assets, estimated useful life			15 years
Trade name
Acquired Finite-Lived Intangible Assets [Line Items]
Finite-lived intangible assets acquired			$ 48,665
Intangible assets, estimated useful life			15 years
Technology-Based Intangible Assets [Member]
Acquired Finite-Lived Intangible Assets [Line Items]
Finite-lived intangible assets acquired			$ 4,007
Intangible assets, estimated useful life			10 years
Rimports
Acquired Finite-Lived Intangible Assets [Line Items]
Finite-lived intangible assets acquired	$ 85,700
Rimports \| Customer relationships
Acquired Finite-Lived Intangible Assets [Line Items]
Finite-lived intangible assets acquired	$ 79,100
Intangible assets, estimated useful life	9 years
Rimports \| Trade name
Acquired Finite-Lived Intangible Assets [Line Items]
Finite-lived intangible assets acquired	$ 6,600
Intangible assets, estimated useful life	8 years
Foam Fabricators
Acquired Finite-Lived Intangible Assets [Line Items]
Finite-lived intangible assets acquired		$ 118,342
Foam Fabricators \| Customer relationships
Acquired Finite-Lived Intangible Assets [Line Items]
Finite-lived intangible assets acquired		$ 114,127
Intangible assets, estimated useful life		15 years
Foam Fabricators \| Trade name
Acquired Finite-Lived Intangible Assets [Line Items]
Finite-lived intangible assets acquired		$ 4,215
Intangible assets, estimated useful life		10 years
Clean Earth Holdings \| Customer relationships
Acquired Finite-Lived Intangible Assets [Line Items]
Intangible assets, estimated useful life					15 years
Clean Earth Holdings \| Trade name
Acquired Finite-Lived Intangible Assets [Line Items]
Intangible assets, estimated useful life					20 years
Manitoba Harvest \| Customer relationships
Acquired Finite-Lived Intangible Assets [Line Items]
Intangible assets, estimated useful life				15 years
Manitoba Harvest \| Technology-Based Intangible Assets [Member]
Acquired Finite-Lived Intangible Assets [Line Items]
Intangible assets, estimated useful life				10 years
Sterno Candle Lamp \| Trade name
Acquired Finite-Lived Intangible Assets [Line Items]
Intangible assets, estimated useful life					10 years
Minimum \| Clean Earth Holdings \| Permits And Airspace
Acquired Finite-Lived Intangible Assets [Line Items]
Intangible assets, estimated useful life					10 years
Maximum \| Clean Earth Holdings \| Permits And Airspace
Acquired Finite-Lived Intangible Assets [Line Items]
Intangible assets, estimated useful life					20 years

Acquisition of Businesses Acquisition - Pro Forma Information (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Business Acquisition, Pro Forma Information, Nonrecurring Adjustment [Line Items]
Net income (loss) attributable to Holdings	$ (7,179)	$ 4,726	$ (908)	$ (2,341)	$ 46,002	$ 7,706	$ (4,112)	$ (21,605)	$ (5,702)	$ 27,991	$ 54,685
5.11 Tactical and Manitoba Harvest [Member]
Business Acquisition, Pro Forma Information, Nonrecurring Adjustment [Line Items]
Net revenues									1,397,148	1,328,109
Gross profit									480,260	454,698
Operating income									59,758	60,575
Net income (loss) from continuing operations									(20,497)	29,865
Net income (loss) attributable to Holdings									$ (25,714)	$ 21,620
Basic and fully diluted net income (loss) per share attributable to Holdings									$ (0.75)	$ (0.50)

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

+ References + Details

Equity Method Investment - Additional Information (Detail) - USD ($) $ in Thousands			1 Months Ended				3 Months Ended						12 Months Ended
	Mar. 31, 2016	Jul. 10, 2014	Nov. 30, 2016	Aug. 31, 2016	Mar. 31, 2016	Jul. 31, 2014	Mar. 31, 2018	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016	Feb. 29, 2016
Subsidiary, Sale of Stock [Line Items]
Proceeds from sale of Fox shares, net							$ (136,100)
Company's ownership interest before transaction		53.00%
Company's ownership interest after transaction		41.00%
Gain on deconsolidation of subsidiary						$ 264,300
Investment owned, balance, shares		15,108,718
Gain on equity method investment													$ 0	$ (5,620)	$ 74,490
Equity Method Investment, Amount Sold									5,108,718
Profit Allocation Payment Declared								$ 25,800
FOX
Subsidiary, Sale of Stock [Line Items]
Noncontrolling interest, Repurchase of Subsidiary Shares, Shares	500,000
Noncontrolling Interest, Shares Sold to Subsidiary, Shares	3,000,000			3,500,000
Proceeds from sale of Fox shares, net			$ (71,800)	$ (63,000)	$ (47,700)				$ (136,100)
Non-controlling interest percent	33.00%			23.00%	33.00%					41.00%				14.00%	41.00%	41.00%
Ownership percentage			14.00%
Equity Method Investment, Cash Distributions Declared										$ 13,400	$ 11,600	$ 8,600
Secondary Offering \| FOX
Subsidiary, Sale of Stock [Line Items]
Subsidiary stock issued during period shares new issues	2,500,000		3,500,000	4,025,000
Subsidiaries \| Secondary Offering
Subsidiary, Sale of Stock [Line Items]
Number of shares to be sold by shareholders		5,750,000
Parent Company \| Secondary Offering
Subsidiary, Sale of Stock [Line Items]
Number of shares to be sold by shareholders		4,466,569
Corporate Joint Venture \| Arnold Magnetics
Subsidiary, Sale of Stock [Line Items]
Non-controlling interest percent													50.00%

Equity Method Investment Investment Activity for FOX (Details) - USD ($) $ in Thousands	1 Months Ended			3 Months Ended		12 Months Ended
	Nov. 30, 2016	Aug. 31, 2016	Mar. 31, 2016	Mar. 31, 2018	Mar. 31, 2017	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Gain (Loss) on Securities [Line Items]
Proceeds from sale of Fox shares, net				$ (136,100)
Fair value adjustment - available for sale security						$ 0	$ (5,620)	$ 74,490
FOX
Gain (Loss) on Securities [Line Items]
Proceeds from sale of Fox shares, net	$ (71,800)	$ (63,000)	$ (47,700)		$ (136,100)

Equity Method Investment Summary of Consolidated Statement of Stockholders' Equity (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Gross profit	$ 123,479	$ 123,997	$ 118,479	$ 103,887	$ 101,554	$ 95,681	$ 87,971	$ 76,183	$ 469,842	$ 361,389	$ 245,736
Net income (loss)									$ 5,217	$ 8,245	$ 3,205

Discontinued Operations - Additional Information (Detail) - USD ($) $ in Thousands				3 Months Ended					9 Months Ended	12 Months Ended
	Feb. 28, 2019	Feb. 19, 2019	Sep. 21, 2016	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Jun. 30, 2018	Sep. 30, 2016	Sep. 30, 2019	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2019	Aug. 31, 2019	Feb. 18, 2019
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Cash										$ 4,555	$ 4,159
Proceeds from Divestiture of Businesses			$ 25,000
Gain (loss) on sale of discontinued operations										1,258	340	$ 2,308
Disposal Group, Including Discontinued Operation, Proceeds Reserved for Future Claims			$ 1,600
Accounts receivable, net										66,858	55,663
Prepaid expenses and other current assets										6,914	5,602
Current assets of discontinued operations										89,762	75,000
Non-current assets of discontinued operations										449,464	419,339
Accrued expenses and other current liabilities										1,373	1,362
Disposal Group, Including Discontinued Operation, Liabilities, Current										52,494	37,880
Non-current liabilities of discontinued operations										48,243	48,922
Noncontrolling interest										39,922	33,703
Disposal Group, including discontinued operation, consideration, shares		$ 42,500													$ 127,500
disposal group, including discontinued operation, transaction costs		5,000
Proceeds from Divestiture of Businesses and Interests in Affiliates										94	340	11,249
Discontinued Operations, Disposed of by Sale \| Tridien
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Proceeds from Divestiture of Businesses, Net of Cash Divested												$ 22,700
Gain (loss) on sale of discontinued operations							$ 1,300	$ 1,700
Clean Earth [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Disposal Group, Total enterprise value				$ 625,000					$ 625,000
Cash										1,978	2,907
Accounts receivable, net										59,689	50,070
Prepaid expenses and other current assets										6,140	4,778
Current assets of discontinued operations										67,807	57,755
Non-current assets of discontinued operations										339,998	294,922
Accrued expenses and other current liabilities										867	796
Disposal Group, Including Discontinued Operation, Liabilities, Current										43,066	31,939
Non-current liabilities of discontinued operations										33,474	30,389
disposal group, including discontinued operation, transaction costs				10,700
Disposal Group, repayment of intercompany loans				224,600					224,600
Proceeds from Divestiture of Businesses and Interests in Affiliates									$ 327,300
Disposal Group, Not Discontinued Operation, Gain (Loss) on Disposal				2,200	$ 206,300
Manitoba Harvest
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Disposal Group, Including Discontinued Operation, Consideration		$ 419,000
Cash										2,577	1,252
Accounts receivable, net										7,169	5,593
Prepaid expenses and other current assets										774	824
Current assets of discontinued operations										21,955	17,245
Non-current assets of discontinued operations										109,466	124,417
Accrued expenses and other current liabilities										506	566
Disposal Group, Including Discontinued Operation, Liabilities, Current										9,428	5,941
Non-current liabilities of discontinued operations										$ 14,769	$ 18,533
Disposal Group, including discontinued operation, consideration, cash	$ 50,000													$ 28,400	$ 150,000
Disposal Group, including discontinued operation, consideration, shares	42,500													$ 19,600
disposal group, including discontinued operation, transaction costs	5,000
Proceeds from Divestiture of Businesses and Interests in Affiliates	124,200
Disposal Group, Not Discontinued Operation, Gain (Loss) on Disposal						$ 121,700
Disposal Group, Net indebtedness	71,300
Disposal Group, Deferred Gain on Disposal						48,200
Debt and Equity Securities, Realized Gain (Loss), Excluding Other-than-temporary Impairment				$ (4,900)		$ 5,300
Manitoba Harvest \| Subsequent Event [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Disposal Group, including discontinued operation, consideration, shares													$ 49,000
United States of America, Dollars \| Manitoba Harvest
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Disposal Group, Net indebtedness	$ 53,700

Discontinued Operations - Summary of Disposition of Operating Results (Detail) - USD ($) $ in Thousands				3 Months Ended												9 Months Ended		12 Months Ended
	Feb. 28, 2019	Feb. 19, 2019	Sep. 21, 2016	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Sep. 30, 2016	Sep. 30, 2019	Sep. 21, 2016	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2019	Aug. 31, 2019	Feb. 18, 2019
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Disposal Group, including discontinued operation, consideration, shares		$ 42,500																					$ 127,500
disposal group, including discontinued operation, transaction costs		5,000
Proceeds from Divestiture of Businesses			$ 25,000
Net sales							$ 81,605	$ 88,417	$ 89,768	$ 74,563	$ 70,951	$ 69,624	$ 65,967	$ 60,404
Gross profit							24,212	25,707	32,203	22,224	24,377	22,044	21,749	18,150
Operating income							866	3,390	8,543	(109)	(4,967)	5,423	2,471	(224)
Income from continuing operations before income taxes							898	6,423	7,630	878	9,881	4,948	3,171	1,162				$ 18,392	$ 22,126	$ 13,092
Income from discontinued operations							$ 898	$ 6,423	7,630	$ 878	$ 9,881	$ 4,948	$ 3,171	$ 1,162				15,829	19,162	9,424
Intercompany interest expense of discontinued operations																	$ 1,100
Gain on sale of discontinued operations, net of income tax																		1,258	340	2,308
Disposal Group, Including Discontinued Operation, Proceeds Reserved for Future Claims			$ 1,600														1,600
Proceeds from Divestiture of Businesses and Interests in Affiliates																		94	340	11,249
Discontinued Operations, Disposed of by Sale \| Tridien
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Proceeds from Divestiture of Businesses, Net of Cash Divested																				22,700
Net sales																	45,951
Gross profit																	7,917
Operating income																	437
Income from continuing operations before income taxes																	488
Provision for income taxes																	15
Income from discontinued operations																	$ 473
Gain on sale of discontinued operations, net of income tax									$ 1,300						$ 1,700
Clean Earth [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
disposal group, including discontinued operation, transaction costs				$ 10,700
Disposal Group, Including Discontinued Operation, Intercompany Interest Expense Excluded from Income (Loss) from Discontinued Operations																		17,000	13,900	12,900
Net sales																		266,916	211,247	188,997
Gross profit																		75,470	61,219	54,330
Operating income																		14,443	12,037	7,929
Income from continuing operations before income taxes																		13,693	11,789	6,980
Provision for income taxes																		(2,458)	(15,469)	(2,782)
Income from discontinued operations																		16,151	27,258	9,762
Disposal Group, Total enterprise value				625,000												$ 625,000
Disposal Group, repayment of intercompany loans				224,600												224,600
Proceeds from Divestiture of Businesses and Interests in Affiliates																$ 327,300
Disposal Group, Not Discontinued Operation, Gain (Loss) on Disposal				2,200	$ 206,300
Manitoba Harvest
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Disposal Group, Including Discontinued Operation, Consideration		$ 419,000
Disposal Group, including discontinued operation, consideration, cash	$ 50,000																					$ 28,400	$ 150,000
Disposal Group, including discontinued operation, consideration, shares	42,500																					$ 19,600
Disposal Group, Net indebtedness	71,300
Debt and Equity Securities, Realized Gain (Loss), Excluding Other-than-temporary Impairment				$ (4,900)		$ 5,300
disposal group, including discontinued operation, transaction costs	5,000
Disposal Group, Including Discontinued Operation, Intercompany Interest Expense Excluded from Income (Loss) from Discontinued Operations																		5,200	4,300	4,200
Net sales																		67,437	55,699	59,323
Gross profit																		28,877	25,101	26,505
Operating income																		(1,754)	(9,332)	321
Income from continuing operations before income taxes																		(1,783)	(9,565)	(2,493)
Provision for income taxes																		(1,460)	(1,469)	(1,682)
Income from discontinued operations																		$ (323)	$ (8,096)	$ (811)
Proceeds from Divestiture of Businesses and Interests in Affiliates	$ 124,200
Disposal Group, Not Discontinued Operation, Gain (Loss) on Disposal						121,700
Disposal Group, Deferred Gain on Disposal						$ 48,200
Subsequent Event [Member] \| Manitoba Harvest
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Disposal Group, including discontinued operation, consideration, shares																					$ 49,000

Discontinued Operations - Summarized Balance Sheet Information (Details) - USD ($) $ in Thousands		3 Months Ended			9 Months Ended	12 Months Ended
	Feb. 28, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Sep. 30, 2019	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2019	Aug. 31, 2019	Feb. 19, 2019	Feb. 18, 2019
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Disposal Group, including discontinued operation, consideration, shares											$ 42,500	$ 127,500
Proceeds from Divestiture of Businesses and Interests in Affiliates						$ 94	$ 340	$ 11,249
Cash						4,555	4,159
Accounts receivable, net						66,858	55,663
Prepaid expenses and other current assets						6,914	5,602
Current assets held for sale						89,762	75,000
Noncurrent assets held for sale						449,464	419,339
Accrued expenses and other current liabilities						1,373	1,362
Current liabilities held for sale						52,494	37,880
Noncurrent liabilities held for sale						48,243	48,922
Noncontrolling interest of discontinued operations						39,922	33,703
Disposal Group, Including Discontinued Operation, Inventory						11,435	9,576
Disposal Group, Including Discontinued Operation, Property, Plant and Equipment						80,216	69,497
Disposal Group, Including Discontinued Operation, Goodwill						182,555	160,123
Disposal Group, Including Discontinued Operation, Intangible Assets						183,063	187,512
Disposal Group, Including Discontinued Operation, Other Assets, Noncurrent						3,630	2,207
Disposal Group, Including Discontinued Operation, Accounts Payable						30,394	20,714
Disposal Group, Including Discontinued Operation, Accrued Liabilities						20,377	15,804
disposal group due to related party						350	0
Disposal Group, Including Discontinued Operation, Deferred Tax Liabilities						40,975	44,899
Disposal Group, Including Discontinued Operation, Other Liabilities						7,268	4,023
Stockholders' Equity Attributable to Noncontrolling Interest, Discontinued Operations						20,048	19,088
Clean Earth [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Proceeds from Divestiture of Businesses and Interests in Affiliates					$ 327,300
Disposal Group, Total enterprise value		$ 625,000			625,000
Cash						1,978	2,907
Accounts receivable, net						59,689	50,070
Prepaid expenses and other current assets						6,140	4,778
Current assets held for sale						67,807	57,755
Noncurrent assets held for sale						339,998	294,922
Accrued expenses and other current liabilities						867	796
Current liabilities held for sale						43,066	31,939
Noncurrent liabilities held for sale						33,474	30,389
Disposal Group, Including Discontinued Operation, Inventory						0	0
Disposal Group, Including Discontinued Operation, Property, Plant and Equipment						62,060	48,852
Disposal Group, Including Discontinued Operation, Goodwill						144,778	119,099
Disposal Group, Including Discontinued Operation, Intangible Assets						129,530	124,764
Disposal Group, Including Discontinued Operation, Other Assets, Noncurrent						3,630	2,207
Disposal Group, Including Discontinued Operation, Accounts Payable						26,135	18,480
Disposal Group, Including Discontinued Operation, Accrued Liabilities						16,064	12,663
disposal group due to related party						0	0
Disposal Group, Including Discontinued Operation, Deferred Tax Liabilities						28,300	29,174
Disposal Group, Including Discontinued Operation, Other Liabilities						5,174	1,215
Stockholders' Equity Attributable to Noncontrolling Interest, Discontinued Operations						8,888	7,357
Disposal Group, repayment of intercompany loans		224,600			$ 224,600
Disposal Group, Not Discontinued Operation, Gain (Loss) on Disposal		2,200	$ 206,300
Manitoba Harvest
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Disposal Group, Including Discontinued Operation, Consideration											$ 419,000
Disposal Group, including discontinued operation, consideration, cash	$ 50,000									$ 28,400		$ 150,000
Disposal Group, including discontinued operation, consideration, shares	42,500									$ 19,600
Debt and Equity Securities, Realized Gain (Loss), Excluding Other-than-temporary Impairment		$ (4,900)		$ 5,300
Proceeds from Divestiture of Businesses and Interests in Affiliates	124,200
Cash						2,577	1,252
Accounts receivable, net						7,169	5,593
Prepaid expenses and other current assets						774	824
Current assets held for sale						21,955	17,245
Noncurrent assets held for sale						109,466	124,417
Accrued expenses and other current liabilities						506	566
Current liabilities held for sale						9,428	5,941
Noncurrent liabilities held for sale						14,769	18,533
Disposal Group, Including Discontinued Operation, Inventory						11,435	9,576
Disposal Group, Including Discontinued Operation, Property, Plant and Equipment						18,156	20,645
Disposal Group, Including Discontinued Operation, Goodwill						37,777	41,024
Disposal Group, Including Discontinued Operation, Intangible Assets						53,533	62,748
Disposal Group, Including Discontinued Operation, Other Assets, Noncurrent						0	0
Disposal Group, Including Discontinued Operation, Accounts Payable						4,259	2,234
Disposal Group, Including Discontinued Operation, Accrued Liabilities						4,313	3,141
disposal group due to related party						350	0
Disposal Group, Including Discontinued Operation, Deferred Tax Liabilities						12,675	15,725
Disposal Group, Including Discontinued Operation, Other Liabilities						2,094	2,808
Stockholders' Equity Attributable to Noncontrolling Interest, Discontinued Operations						$ 11,160	$ 11,731
Disposal Group, Deferred Gain on Disposal				48,200
Disposal Group, Not Discontinued Operation, Gain (Loss) on Disposal				$ 121,700
Disposal Group, Net indebtedness	$ 71,300
Subsequent Event [Member] \| Manitoba Harvest
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Disposal Group, including discontinued operation, consideration, shares									$ 49,000

Operating Segment Data - Additional Information (Detail) $ in Thousands		12 Months Ended
	Aug. 31, 2016 USD ($)	Dec. 31, 2018 USD ($) ft² Segment client Facility	Dec. 31, 2017 USD ($)	Dec. 31, 2016 USD ($)
Segment Reporting Information [Line Items]
Income (loss) from continuing operations before income taxes		$ (8,411)	$ (9,631)	$ 58,731
Number of reportable operating segments \| Segment		8
Acquisition-related costs		$ 8,900
Integration service fees		2,700	3,100	1,700
Goodwill impairment expense		0	(8,864)
Goodwill		471,115	371,566	329,242
Property, Plant and Equipment, Net		146,601	103,584
Interest Expense		(55,245)	(27,255)	(24,180)
Other income (expense), net		$ (5,889)	2,745	373
Foam Fabricators
Segment Reporting Information [Line Items]
Number of facilities \| Facility		13
Goodwill impairment expense		$ 0
Goodwill		72,708	0
Crosman
Segment Reporting Information [Line Items]
Integration service fees			750
Goodwill impairment expense		0	0
Goodwill		62,675	49,352	0
5.11 Tactical
Segment Reporting Information [Line Items]
Integration service fees			2,300	1,200
Goodwill impairment expense		0	0
Goodwill		92,966	92,966	92,966
Ergobaby
Segment Reporting Information [Line Items]
Goodwill impairment expense		0	0
Goodwill		$ 61,031	61,031	61,031
Liberty
Segment Reporting Information [Line Items]
Manufacturing facility area \| ft²		300,000
Goodwill impairment expense		$ 0	0
Goodwill		$ 32,828	32,828	32,828
Arnold Magnetics
Segment Reporting Information [Line Items]
Goodwill impairment expense			8,900	16,000
Arnold Magnetics \| Minimum
Segment Reporting Information [Line Items]
Number of clients \| client		2,000
5.11 Tactical
Segment Reporting Information [Line Items]
Acquisition-related costs	$ 2,063
Inventory basis step-up	39,100
Integration service fees			2,300	1,200
Goodwill	$ 92,966
Foreign \| Ergobaby
Segment Reporting Information [Line Items]
Concentration Risk, Percentage		50.00%
Operating Segments
Segment Reporting Information [Line Items]
Income (loss) from continuing operations before income taxes		$ 109,673	65,241	48,828
Operating Segments \| Foam Fabricators
Segment Reporting Information [Line Items]
Income (loss) from continuing operations before income taxes		10,998	0	0
Operating Segments \| Sterno Candle Lamp
Segment Reporting Information [Line Items]
Income (loss) from continuing operations before income taxes		38,730	19,194	18,799
Operating Segments \| Crosman
Segment Reporting Information [Line Items]
Income (loss) from continuing operations before income taxes		4,850	1,308	0
Operating Segments \| 5.11 Tactical
Segment Reporting Information [Line Items]
Income (loss) from continuing operations before income taxes		3,916	(7,121)	(10,153)
Operating Segments \| Ergobaby
Segment Reporting Information [Line Items]
Income (loss) from continuing operations before income taxes		11,522	24,503	17,151
Operating Segments \| Liberty
Segment Reporting Information [Line Items]
Income (loss) from continuing operations before income taxes		5,906	9,475	13,234
Operating Segments \| Arnold Magnetics
Segment Reporting Information [Line Items]
Income (loss) from continuing operations before income taxes		7,416	(5,693)	(12,921)
Operating Segments \| ACI
Segment Reporting Information [Line Items]
Income (loss) from continuing operations before income taxes		26,335	23,575	22,718
Reconciliation of Segment to Consolidated
Segment Reporting Information [Line Items]
Interest Expense		(55,245)	(27,255)	(24,180)
Other income (expense), net		(5,889)	2,745	373
Gain (loss) on equity method investment		0	(5,620)	74,490
Reconciliation of Segment to Consolidated \| Corporate and Other
Segment Reporting Information [Line Items]
Income (loss) from continuing operations before income taxes		$ (56,950)	$ (44,742)	$ (40,780)

Operating Segment Data - Summary of Profit (Loss) of Operating Segments (Detail) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Segment Reporting, Revenue Reconciling Item [Line Items]
Identifiable assets of segments	$ 1,146,833				$ 792,926				$ 1,146,833	$ 792,926
Income (loss) from continuing operations before income taxes									(8,411)	(9,631)	$ 58,731
Interest expense, net									55,245	27,255	24,180
Other expense, net									(5,889)	2,745	373
Operating income	19,255	$ 20,864	$ 11,702	$ 4,807	22,623	$ 9,054	$ 4,712	$ (11,888)	56,628	24,501	10,811
Integration service fees									2,700	3,100	1,700
Goodwill impairment expense									0	(8,864)
5.11 Tactical
Segment Reporting, Revenue Reconciling Item [Line Items]
Cost, Amortization										21,700	17,400
Identifiable assets of segments	319,583				324,068				319,583	324,068
Integration service fees										2,300	1,200
Goodwill impairment expense									0	0
Crosman
Segment Reporting, Revenue Reconciling Item [Line Items]
Cost, Amortization										3,300
Identifiable assets of segments	209,398				129,033				209,398	129,033
Integration service fees										750
Goodwill impairment expense									0	0
Ergobaby
Segment Reporting, Revenue Reconciling Item [Line Items]
Identifiable assets of segments	100,679				105,672				100,679	105,672
Goodwill impairment expense									0	0
Liberty
Segment Reporting, Revenue Reconciling Item [Line Items]
Identifiable assets of segments	27,881				26,715				27,881	26,715
Goodwill impairment expense									0	0
ACI
Segment Reporting, Revenue Reconciling Item [Line Items]
Identifiable assets of segments	13,407				14,522				13,407	14,522
Arnold Magnetics
Segment Reporting, Revenue Reconciling Item [Line Items]
Goodwill impairment expense										8,900	16,000
Operating Segments
Segment Reporting, Revenue Reconciling Item [Line Items]
Income (loss) from continuing operations before income taxes									109,673	65,241	48,828
Operating Segments \| 5.11 Tactical
Segment Reporting, Revenue Reconciling Item [Line Items]
Income (loss) from continuing operations before income taxes									3,916	(7,121)	(10,153)
Operating Segments \| Crosman
Segment Reporting, Revenue Reconciling Item [Line Items]
Income (loss) from continuing operations before income taxes									4,850	1,308	0
Operating Segments \| Ergobaby
Segment Reporting, Revenue Reconciling Item [Line Items]
Income (loss) from continuing operations before income taxes									11,522	24,503	17,151
Operating Segments \| Liberty
Segment Reporting, Revenue Reconciling Item [Line Items]
Income (loss) from continuing operations before income taxes									5,906	9,475	13,234
Operating Segments \| Manitoba Harvest
Segment Reporting, Revenue Reconciling Item [Line Items]
Identifiable assets of segments	$ 1,155,190				$ 793,225				1,155,190	793,225
Operating Segments \| ACI
Segment Reporting, Revenue Reconciling Item [Line Items]
Income (loss) from continuing operations before income taxes									26,335	23,575	22,718
Operating Segments \| Arnold Magnetics
Segment Reporting, Revenue Reconciling Item [Line Items]
Income (loss) from continuing operations before income taxes									7,416	(5,693)	(12,921)
Operating Segments \| Sterno Candle Lamp
Segment Reporting, Revenue Reconciling Item [Line Items]
Income (loss) from continuing operations before income taxes									38,730	19,194	18,799
Reconciliation of Segment to Consolidated
Segment Reporting, Revenue Reconciling Item [Line Items]
Interest expense, net									55,245	27,255	24,180
Other expense, net									(5,889)	2,745	373
Gain (loss) on equity method investment									0	(5,620)	74,490
Reconciliation of Segment to Consolidated \| Corporate and Other
Segment Reporting, Revenue Reconciling Item [Line Items]
Income (loss) from continuing operations before income taxes									$ (56,950)	(44,742)	(40,780)
5.11 Tactical
Segment Reporting, Revenue Reconciling Item [Line Items]
Integration service fees										2,300	$ 1,200
Crosman
Segment Reporting, Revenue Reconciling Item [Line Items]
Integration service fees										750
Transaction costs										$ 1,800

Operating Segment Data - Summary of Accounts Receivable of Operating Segment (Detail) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Segment Reporting, Asset Reconciling Item [Line Items]
Allowance for doubtful accounts	$ (12,617)	$ (9,995)
Total consolidated net accounts receivable	$ 205,545	$ 159,445

Operating Segment Data - Summary of Goodwill and Identifiable Assets of Operating Segments (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Segment Reporting, Asset Reconciling Item [Line Items]
Goodwill	$ 471,115	$ 371,566	$ 329,242
Identifiable assets of segments	1,146,833	792,926
Integration service fees	2,700	3,100	1,700
5.11 Tactical
Segment Reporting, Asset Reconciling Item [Line Items]
Goodwill	92,966	92,966	92,966
Identifiable assets of segments	319,583	324,068
Integration service fees		2,300	1,200
Ergobaby
Segment Reporting, Asset Reconciling Item [Line Items]
Goodwill	61,031	61,031	61,031
Identifiable assets of segments	100,679	105,672
Liberty
Segment Reporting, Asset Reconciling Item [Line Items]
Goodwill	32,828	32,828	32,828
Identifiable assets of segments	27,881	26,715
ACI
Segment Reporting, Asset Reconciling Item [Line Items]
Identifiable assets of segments	13,407	14,522
Arnold [Member]
Segment Reporting, Asset Reconciling Item [Line Items]
Goodwill	26,903	26,903	$ 35,767
Identifiable assets of segments	66,744	66,979
Operating Segments \| Manitoba Harvest
Segment Reporting, Asset Reconciling Item [Line Items]
Identifiable assets of segments	1,155,190	793,225
PMAG
Segment Reporting, Asset Reconciling Item [Line Items]
Goodwill and Intangible Asset Impairment	24,900
PMAG \| Arnold [Member]
Segment Reporting, Asset Reconciling Item [Line Items]
Goodwill		15,600
FlexMag \| Arnold [Member]
Segment Reporting, Asset Reconciling Item [Line Items]
Goodwill		4,800
Precision Thin Metals \| Arnold [Member]
Segment Reporting, Asset Reconciling Item [Line Items]
Goodwill		6,500
UNITED STATES \| Operating Segments \| Manitoba Harvest
Segment Reporting, Asset Reconciling Item [Line Items]
Identifiable assets of segments	1,091,960	693,087
Canada \| Operating Segments \| Manitoba Harvest
Segment Reporting, Asset Reconciling Item [Line Items]
Identifiable assets of segments	1,688	34,987
Europe \| Operating Segments \| Manitoba Harvest
Segment Reporting, Asset Reconciling Item [Line Items]
Identifiable assets of segments	37,286	47,574
Non United States \| Operating Segments \| Manitoba Harvest
Segment Reporting, Asset Reconciling Item [Line Items]
Identifiable assets of segments	$ 24,256	$ 17,577

Operating Segment Data Operating Segment Data - Accounts Receivable and Identifiable Assets (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Segment Reporting, Asset Reconciling Item [Line Items]
Accounts Receivable, Credit Loss Expense (Reversal)	$ 11,882	$ 9,396
Accounts Receivable, after Allowance for Credit Loss	205,545	159,445
Identifiable Assets, Total, Including Other Identifiable Assets	1,695,675	1,289,293
Amortization of Debt Issuance Costs	3,905	4,002	$ 2,763
Identifiable assets of segments	1,146,833	792,926
Corporate
Segment Reporting, Asset Reconciling Item [Line Items]
Amortization of Debt Issuance Costs	4,483	5,007	$ 3,565
Other Identifiable Assets	8,357	299
5.11 Tactical
Segment Reporting, Asset Reconciling Item [Line Items]
Accounts Receivable, before Allowance for Credit Loss	52,069	60,481
Identifiable assets of segments	319,583	324,068
Crosman
Segment Reporting, Asset Reconciling Item [Line Items]
Accounts Receivable, before Allowance for Credit Loss	21,881	20,396
Identifiable assets of segments	209,398	129,033
Ergobaby
Segment Reporting, Asset Reconciling Item [Line Items]
Accounts Receivable, before Allowance for Credit Loss	11,361	12,869
Identifiable assets of segments	100,679	105,672
Liberty
Segment Reporting, Asset Reconciling Item [Line Items]
Accounts Receivable, before Allowance for Credit Loss	10,416	13,679
Identifiable assets of segments	27,881	26,715
ACI
Segment Reporting, Asset Reconciling Item [Line Items]
Accounts Receivable, before Allowance for Credit Loss	9,193	6,525
Identifiable assets of segments	13,407	14,522
Arnold [Member]
Segment Reporting, Asset Reconciling Item [Line Items]
Accounts Receivable, before Allowance for Credit Loss	16,298	14,804
Identifiable assets of segments	66,744	66,979
Foam Fabricators
Segment Reporting, Asset Reconciling Item [Line Items]
Accounts Receivable, before Allowance for Credit Loss	23,848	0
Identifiable assets of segments	155,504	0
Sterno Products
Segment Reporting, Asset Reconciling Item [Line Items]
Accounts Receivable, before Allowance for Credit Loss	72,361	40,087
Identifiable assets of segments	$ 253,637	$ 125,937

Operating Segment Data Summary of Depreciation and Amortization Expense (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Segment Reporting Information [Line Items]
Accumulated Depreciation, Depletion and Amortization, Period Increase (Decrease)	$ 95,183	$ 87,067	$ 61,610
Amortization of Debt Issuance Costs	3,905	4,002	2,763
5.11 Tactical
Segment Reporting Information [Line Items]
Accumulated Depreciation, Depletion and Amortization, Period Increase (Decrease)	21,477	39,934	23,414
Foam Fabricators
Segment Reporting Information [Line Items]
Accumulated Depreciation, Depletion and Amortization, Period Increase (Decrease)	10,712	0	0
Ergobaby
Segment Reporting Information [Line Items]
Accumulated Depreciation, Depletion and Amortization, Period Increase (Decrease)	8,493	11,419	7,769
Liberty
Segment Reporting Information [Line Items]
Accumulated Depreciation, Depletion and Amortization, Period Increase (Decrease)	1,541	1,657	2,758
Crosman
Segment Reporting Information [Line Items]
Accumulated Depreciation, Depletion and Amortization, Period Increase (Decrease)	12,119	7,726	0
ACI
Segment Reporting Information [Line Items]
Accumulated Depreciation, Depletion and Amortization, Period Increase (Decrease)	3,160	3,323	3,476
Arnold [Member]
Segment Reporting Information [Line Items]
Accumulated Depreciation, Depletion and Amortization, Period Increase (Decrease)	6,229	6,428	9,079
Sterno Products
Segment Reporting Information [Line Items]
Accumulated Depreciation, Depletion and Amortization, Period Increase (Decrease)	26,969	11,573	11,549
Corporate
Segment Reporting Information [Line Items]
Amortization of Debt Issuance Costs	4,483	5,007	3,565
Operating Segments
Segment Reporting Information [Line Items]
Accumulated Depreciation, Depletion and Amortization, Period Increase (Decrease)	$ 90,700	$ 82,060	$ 58,045

Property, Plant and Equipment and Inventory - Additional Information (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Property, Plant and Equipment [Abstract]
Raw materials and supplies	$ 60,788	$ 34,179
Depreciation expense	31,195	22,388	$ 16,702
Work-in-process	12,915	10,582
Finished goods	253,982	201,219
Inventory, Gross	327,685	245,980
Inventory Valuation Reserves	(20,248)	(8,629)
Inventories	$ 307,437	$ 237,351

Property, Plant and Equipment and Inventory - Summary of Property, Plant and Equipment (Detail) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 257,552	$ 184,741
Construction in Progress, Gross	8,869	15,424
Less: accumulated depreciation	(110,951)	(81,157)
Total	146,601	103,584
Machinery and equipment
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	174,983	120,527
Office furniture, computers and software
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	29,096	22,846
Leasehold improvements
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	34,786	18,744
Buildings and Land [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 9,818	$ 7,200

Property, Plant and Equipment and Inventory - Summary of Inventory (Detail) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Property, Plant and Equipment [Abstract]
Raw materials and supplies	$ 60,788	$ 34,179
Work-in-process	12,915	10,582
Finished goods	253,982	201,219
Less: obsolescence reserve	(20,248)	(8,629)
Total	$ 307,437	$ 237,351

Goodwill and Other Intangible Assets - Additional Information (Detail) $ in Thousands		3 Months Ended					12 Months Ended
	Sep. 21, 2016 USD ($)	Mar. 31, 2019 USD ($)	Mar. 31, 2018 USD ($) Reporting_Unit	Dec. 31, 2017 USD ($)	Jun. 30, 2017 USD ($)	Mar. 31, 2017 USD ($)	Dec. 31, 2018 USD ($)	Dec. 31, 2017 USD ($) Reporting_Unit	Dec. 31, 2016 USD ($)
Finite-Lived Intangible Assets [Line Items]
Trade names, not subject to amortization				$ 60,821			$ 60,821	$ 60,821
Goodwill - gross carrying amount				396,430			495,979	396,430
Loss on disposal of assets							0	8,864	$ 16,000
Goodwill impairment expense							0	8,864
Goodwill, net				371,566			471,115	371,566	329,242
Carrying value of trade names				332,184			554,771	332,184
Goodwill deductible for income tax							95,700
Amortization expense							49,686	34,665	17,983
Loss on disposal of assets							0	0	5,899
Proceeds from Divestiture of Businesses	$ 25,000
Trade name
Finite-Lived Intangible Assets [Line Items]
Carrying value of trade names				144,237			155,774	$ 144,237
Arnold [Member]
Finite-Lived Intangible Assets [Line Items]
Number of reporting units at Arnold Subsidiary \| Reporting_Unit			1					3
Weighted average cost of capital (percent)			12.60%
Goodwill impairment expense						$ 8,900	0	$ (8,864)
Goodwill, net				26,903			26,903	26,903	35,767
FlexMag
Finite-Lived Intangible Assets [Line Items]
Weighted average cost of capital (percent)			12.40%
Liberty
Finite-Lived Intangible Assets [Line Items]
Goodwill impairment expense							0	0
Goodwill, net				32,828			$ 32,828	32,828	32,828
Arnold Magnetics
Finite-Lived Intangible Assets [Line Items]
Goodwill impairment expense								(8,900)	$ (16,000)
Manitoba Harvest
Finite-Lived Intangible Assets [Line Items]
Disposal group, not discontinued operation, gain (loss) on disposal		$ (121,700)
PMAG
Finite-Lived Intangible Assets [Line Items]
Weighted average cost of capital (percent)							12.50%
FlexMag
Finite-Lived Intangible Assets [Line Items]
Weighted average cost of capital (percent)							13.00%
Precision Thin Metals
Finite-Lived Intangible Assets [Line Items]
Weighted average cost of capital (percent)							12.00%
Orbitbaby
Finite-Lived Intangible Assets [Line Items]
Loss on disposal of assets					$ 5,900
Impairment of intangible assets					5,500
Write-off of property, plant and equipment					$ 400
Proceeds from Divestiture of Businesses				1,000
PMAG
Finite-Lived Intangible Assets [Line Items]
Goodwill impairment expense			$ 8,900					16,000
Goodwill and Intangible Asset Impairment							$ 24,900
PMAG \| Arnold [Member]
Finite-Lived Intangible Assets [Line Items]
Goodwill, net				$ 15,600				$ 15,600

Goodwill and Other Intangible Assets - Summary of Reconciliation of Change in Carrying Value of Goodwill (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Balance as of January 1, 2014
Goodwill	$ 371,566	$ 329,242
Goodwill, Acquired During Period	99,479	51,041
Accumulated impairment losses	(24,864)	(24,864)
Foreign currency translation	0	0
Goodwill	471,115	371,566
Ergobaby
Balance as of January 1, 2014
Goodwill	61,031	61,031
Goodwill, Acquired During Period	0	0
Foreign currency translation	0	0
Goodwill	61,031	61,031
Liberty
Balance as of January 1, 2014
Goodwill	32,828	32,828
Goodwill, Acquired During Period	0	0
Foreign currency translation	0	0
Goodwill	32,828	32,828
Arnold [Member]
Balance as of January 1, 2014
Goodwill	26,903	35,767
Goodwill, Acquired During Period	0	0
Foreign currency translation	0	0
Goodwill	26,903	26,903
5.11 Tactical
Balance as of January 1, 2014
Goodwill	92,966	92,966
Goodwill, Acquired During Period	0	0
Foreign currency translation	0	0
Goodwill	$ 92,966	$ 92,966

Goodwill and Other Intangible Assets - Summary of Other Intangible Assets (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Finite-Lived Intangible Assets [Line Items]
Other intangible assets, gross	$ 54,377
Finite-Lived Intangible Assets, Amortization Expense, Year Two	54,231
Finite-Lived Intangible Assets, Amortization Expense, Year Three	53,636
Finite-Lived Intangible Assets, Amortization Expense, Year Four	51,964
Total accumulated amortization	(184,082)	$ (132,746)
Carrying value of trade names	554,771	332,184
Trade names, not subject to amortization	60,821	60,821
Intangible Assets, Gross (Excluding Goodwill)	799,674	525,751
Intangible Assets, Net (Excluding Goodwill)	615,592	393,005
Finite-Lived Intangible Assets, Amortization Expense, Year Five	51,567
Finite-Lived Intangible Assets, Amortization Expense, after Year Five	$ 265,775
Customer relationships
Finite-Lived Intangible Assets [Line Items]
Weighted average useful lives	13 years
Total accumulated amortization	$ (120,786)	(87,408)
Carrying value of trade names	$ 341,900	170,008
Technology and patents
Finite-Lived Intangible Assets [Line Items]
Weighted average useful lives	13 years
Total accumulated amortization	$ (23,409)	(19,406)
Carrying value of trade names	$ 56,237	16,605
Trade names, subject to amortization
Finite-Lived Intangible Assets [Line Items]
Weighted average useful lives	15 years
Total accumulated amortization	$ (32,506)	(19,025)
Carrying value of trade names	$ 155,774	144,237
Licensing and non-compete agreements
Finite-Lived Intangible Assets [Line Items]
Weighted average useful lives	5 years
Total accumulated amortization	$ (6,655)	(6,261)
Carrying value of trade names	$ 860	1,254
Distributor relations and other
Finite-Lived Intangible Assets [Line Items]
Weighted average useful lives	5 years
Total accumulated amortization	$ (726)	(646)
Carrying value of trade names	$ 0	$ 80

Goodwill and Other Intangible Assets - Summary of Estimated Charges to Amortization Expense of Intangible Assets (Detail) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Goodwill and Intangible Assets Disclosure [Abstract]
Other intangible assets, gross	$ 54,377
Finite-Lived Intangible Assets, Amortization Expense, Year Two	54,231
Finite-Lived Intangible Assets, Amortization Expense, Year Three	53,636
Finite-Lived Intangible Assets, Amortization Expense, Year Four	51,964
Finite-Lived Intangible Assets, Amortization Expense, Year Five	51,567
Total amortization expense	554,771	$ 332,184
Finite-Lived Intangible Assets, Amortization Expense, after Year Five	$ 265,775

Goodwill and Other Intangible Asset - Carrying Amount of Goodwill (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Goodwill [Line Items]
Goodwill - gross carrying amount	$ 495,979	$ 396,430
Accumulated impairment losses	(24,864)	(24,864)
Goodwill - net carrying amount	$ 471,115	$ 371,566	$ 329,242

Goodwill and Other Intangible Assets Goodwill and Other Intangible Asset - Carrying Amount of Goodwill Reconciliation By Segment (Details) - USD ($) $ in Thousands	3 Months Ended		12 Months Ended
	Mar. 31, 2018	Mar. 31, 2017	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Goodwill [Line Items]
Goodwill			$ 471,115	$ 371,566	$ 329,242
Goodwill, Acquired During Period			99,479	51,041
Goodwill impairment expense			0	(8,864)
Foreign currency translation			0	0
Goodwill, Other Increase (Decrease)			70	147
5.11 Tactical
Goodwill [Line Items]
Goodwill			92,966	92,966	92,966
Goodwill, Acquired During Period			0	0
Goodwill impairment expense			0	0
Foreign currency translation			0	0
Goodwill, Other Increase (Decrease)			0	0
Crosman
Goodwill [Line Items]
Goodwill			62,675	49,352	0
Goodwill, Acquired During Period			13,253	49,352
Goodwill impairment expense			0	0
Foreign currency translation			0	0
Goodwill, Other Increase (Decrease)			70	0
Advanced Circuits [Member]
Goodwill [Line Items]
Goodwill			58,019	58,019	58,019
Goodwill, Acquired During Period			0	0
Goodwill impairment expense			0	0
Foreign currency translation			0	0
Goodwill, Other Increase (Decrease)			0	0
Ergobaby
Goodwill [Line Items]
Goodwill			61,031	61,031	61,031
Goodwill, Acquired During Period			0	0
Goodwill impairment expense			0	0
Foreign currency translation			0	0
Goodwill, Other Increase (Decrease)			0	0
Liberty
Goodwill [Line Items]
Goodwill			32,828	32,828	32,828
Goodwill, Acquired During Period			0	0
Goodwill impairment expense			0	0
Foreign currency translation			0	0
Goodwill, Other Increase (Decrease)			0	0
Arnold [Member]
Goodwill [Line Items]
Goodwill			26,903	26,903	35,767
Goodwill, Acquired During Period			0	0
Goodwill impairment expense		$ (8,900)	0	8,864
Foreign currency translation			0	0
Goodwill, Other Increase (Decrease)			0	0
Sterno Products
Goodwill [Line Items]
Goodwill			55,336	41,818	39,982
Goodwill, Acquired During Period			13,518	1,689
Goodwill impairment expense			0	0
Foreign currency translation			0	0
Goodwill, Other Increase (Decrease)			0	147
Corporate, Non-Segment [Member]
Goodwill [Line Items]
Goodwill			8,649	8,649	$ 8,649
Goodwill, Acquired During Period			0	0
Goodwill impairment expense			0	0
Foreign currency translation			0	0
Goodwill, Other Increase (Decrease)			0	0
Foam Fabricators
Goodwill [Line Items]
Goodwill			72,708	0
Goodwill, Acquired During Period			72,708
Goodwill impairment expense			0
Foreign currency translation			0
Goodwill, Other Increase (Decrease)			$ 0
PMAG
Goodwill [Line Items]
Goodwill impairment expense	$ (8,900)			(16,000)
PMAG \| Arnold [Member]
Goodwill [Line Items]
Goodwill				15,600
FlexMag \| Arnold [Member]
Goodwill [Line Items]
Goodwill				4,800
Precision Thin Metals \| Arnold [Member]
Goodwill [Line Items]
Goodwill				$ 6,500

Fair Value Measurement - Additional Information (Detail) - USD ($) $ in Thousands			3 Months Ended		12 Months Ended
	Sep. 04, 2018	Jan. 22, 2016	Mar. 31, 2018	Sep. 30, 2017	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016	Feb. 26, 2018
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Loss on disposal of assets					$ 0	$ 8,864	$ 16,000
Total debt					1,103,871	590,032
Long Term Debt Net Of Discount					492,400
Term Loan Facility
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Long-term debt, gross					496,250	559,973
Fair Value, Measurements, Nonrecurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Loss on disposal of assets						8,864
Fair Value, Measurements, Nonrecurring \| Goodwill
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Loss on disposal of assets							16,000
Fair Value, Measurements, Nonrecurring \| Technology
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Loss on disposal of assets							3,460
Fair Value, Measurements, Nonrecurring \| Trade names, subject to amortization
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Loss on disposal of assets							20
Fair Value, Measurements, Nonrecurring \| Carrying Value \| Trade names, subject to amortization
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Finite-lived Intangible Assets, Fair Value Disclosure							0
Northern International, Inc.
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value of contingent consideration					0	(382)
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Liability, Settlements					0	475
Business Combination, Contingent Consideration Arrangements, Change in Amount of Contingent Consideration, Liability					0	956
Ravin [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value of contingent consideration					(4,734)	0
Business Combination, Contingent Consideration Arrangements, Change in Amount of Contingent Consideration, Liability					360	0
Rimports
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Contingent consideration								$ 25,000
Business Combination, Contingent Consideration Arrangements, Change in Amount of Contingent Consideration, Liability					4,800	0
Baby Tula, LLC
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value of contingent consideration					(4,800)	0
Business Combination, Contingent Consideration Arrangements, Change in Amount of Contingent Consideration, Liability					0	3,780
Crosman \| Ravin [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Contingent consideration					25,000
Fair value of contingent consideration	$ (4,700)				(4,300)
Arnold [Member] \| Fair Value, Measurements, Nonrecurring \| Goodwill
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Loss on disposal of assets						8,864
Arnold [Member] \| Fair Value, Measurements, Nonrecurring \| Carrying Value \| Goodwill
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Goodwill, Fair Value Disclosure						26,903	35,767
Arnold [Member] \| Level 1 \| Fair Value, Measurements, Nonrecurring \| Estimate of Fair Value Measurement \| Goodwill
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Goodwill, Fair Value Disclosure						0	0
Arnold [Member] \| Level 3 \| Fair Value, Measurements, Nonrecurring \| Estimate of Fair Value Measurement \| Goodwill
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Goodwill, Fair Value Disclosure						26,903	35,767
Arnold [Member] \| Level 2 \| Fair Value, Measurements, Nonrecurring \| Estimate of Fair Value Measurement \| Goodwill
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Goodwill, Fair Value Disclosure						0	$ 0
5.11 Tactical
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Liability, Issuances					(5)	(5)
Sterno Products \| Northern International, Inc.
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Contingent consideration		$ 1,800				1,500
Contingent consideration term		2 years
Payments of contingent consideration				$ 500
Business Combination, Contingent Consideration Arrangements, Change in Amount of Contingent Consideration, Liability			$ (500)			(400)
Sterno Products \| Rimports
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Contingent consideration					25,000
Fair value of contingent consideration	$ (4,800)
Ergobaby \| Baby Tula, LLC
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Contingent consideration					8,200
Fair value of contingent consideration					(3,800)
Liberty
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Liability, Gain (Loss) Included in Other Comprehensive Income (Loss)					$ 0	$ 8

Fair Value Measurement - Summary of Assets and Liabilities Carried at Fair Value Measured on Recurring Basis (Detail) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Assets:
Total recorded at fair value	$ (4,547)	$ (178)	$ (5,010)
Fair Value Measurements Recurring \| Carrying Value
Assets:
Total recorded at fair value	(6,619)	(6,285)
Fair Value Measurements Recurring \| Estimate of Fair Value Measurement \| Level 1
Assets:
Total recorded at fair value	0	0
Fair Value Measurements Recurring \| Estimate of Fair Value Measurement \| Level 2
Assets:
Total recorded at fair value	(2,072)	(6,107)
Fair Value Measurements Recurring \| Estimate of Fair Value Measurement \| Level 3
Assets:
Total recorded at fair value	(4,547)	(178)
Interest Rate Swap \| Fair Value Measurements Recurring \| Carrying Value
Assets:
Total recorded at fair value	(2,072)	(6,107)
Interest Rate Swap \| Fair Value Measurements Recurring \| Estimate of Fair Value Measurement \| Level 1
Assets:
Total recorded at fair value	0	0
Interest Rate Swap \| Fair Value Measurements Recurring \| Estimate of Fair Value Measurement \| Level 2
Assets:
Total recorded at fair value	(2,072)	(6,107)
Interest Rate Swap \| Fair Value Measurements Recurring \| Estimate of Fair Value Measurement \| Level 3
Assets:
Total recorded at fair value	0	0
Put Option \| Fair Value Measurements Recurring \| Carrying Value
Assets:
Total recorded at fair value	(173)
Put Option \| Fair Value Measurements Recurring \| Estimate of Fair Value Measurement \| Level 1
Assets:
Total recorded at fair value	0
Put Option \| Fair Value Measurements Recurring \| Estimate of Fair Value Measurement \| Level 2
Assets:
Total recorded at fair value	0
Put Option \| Fair Value Measurements Recurring \| Estimate of Fair Value Measurement \| Level 3
Assets:
Total recorded at fair value	(173)
Business Acquisition \| Fair Value Measurements Recurring \| Carrying Value
Assets:
Total recorded at fair value	(4,374)
Business Acquisition \| Fair Value Measurements Recurring \| Estimate of Fair Value Measurement \| Level 1
Assets:
Total recorded at fair value	0
Business Acquisition \| Fair Value Measurements Recurring \| Estimate of Fair Value Measurement \| Level 2
Assets:
Total recorded at fair value	0
Business Acquisition \| Fair Value Measurements Recurring \| Estimate of Fair Value Measurement \| Level 3
Assets:
Total recorded at fair value	$ (4,374)
Liberty \| Put Option \| Fair Value Measurements Recurring \| Carrying Value
Assets:
Total recorded at fair value		(178)
Liberty \| Put Option \| Fair Value Measurements Recurring \| Estimate of Fair Value Measurement \| Level 1
Assets:
Total recorded at fair value		0
Liberty \| Put Option \| Fair Value Measurements Recurring \| Estimate of Fair Value Measurement \| Level 2
Assets:
Total recorded at fair value		0
Liberty \| Put Option \| Fair Value Measurements Recurring \| Estimate of Fair Value Measurement \| Level 3
Assets:
Total recorded at fair value		$ (178)

Fair Value Measurement - Reconciliations of Change in Carrying Value of Level 3 Supplemental Put Liability (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Supplemental put liability, beginning balance	$ (178)	$ (5,010)
Supplemental put liability, ending balance	(4,547)	(178)
5.11 Tactical
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Put option issued to noncontrolling shareholder	5	5
Liberty
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Increase in the fair value of put option of noncontrolling shareholders	0	(8)
Northern International, Inc.
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Fair value of contingent consideration	0	(382)
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Liability, Settlements	0	475
Baby Tula, LLC
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Fair value of contingent consideration	$ (4,800)	$ 0

Fair Value Measurement - Summary of Assets and Liabilities Carried at Fair Value Measured on Non-recurring Basis (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016	Apr. 18, 2018
Fair Value Assets Liabilities Quantitative Information [Line Items]
Debt Instrument, Interest Rate, Stated Percentage	8.00%
Long-term Debt, Fair Value	$ 396,000,000
Impairment Expenses	0	$ 8,864,000	$ 16,000,000
Fair Value, Measurements, Nonrecurring
Fair Value Assets Liabilities Quantitative Information [Line Items]
Impairment Expenses		8,864,000
Fair Value, Measurements, Nonrecurring \| Goodwill
Fair Value Assets Liabilities Quantitative Information [Line Items]
Impairment Expenses			16,000,000
Fair Value, Measurements, Nonrecurring \| Trade name
Fair Value Assets Liabilities Quantitative Information [Line Items]
Impairment Expenses			20,000
Fair Value, Measurements, Nonrecurring \| Technology
Fair Value Assets Liabilities Quantitative Information [Line Items]
Impairment Expenses			3,460,000
Fair Value, Measurements, Nonrecurring \| Carrying Value \| Trade name
Fair Value Assets Liabilities Quantitative Information [Line Items]
Finite-lived Intangible Assets, Fair Value Disclosure			0
Customer relationships \| Fair Value, Measurements, Nonrecurring
Fair Value Assets Liabilities Quantitative Information [Line Items]
Impairment Expenses			2,008,000
Property, plant and equipment \| Fair Value, Measurements, Nonrecurring
Fair Value Assets Liabilities Quantitative Information [Line Items]
Impairment Expenses			411,000
Property, plant and equipment \| Fair Value, Measurements, Nonrecurring \| Carrying Value
Fair Value Assets Liabilities Quantitative Information [Line Items]
Property, Plant, and Equipment, Fair Value Disclosure			0
Property, plant and equipment \| Fair Value, Measurements, Nonrecurring \| Estimate of Fair Value Measurement \| Level 1
Fair Value Assets Liabilities Quantitative Information [Line Items]
Property, Plant, and Equipment, Fair Value Disclosure			0
Arnold [Member] \| Fair Value, Measurements, Nonrecurring \| Goodwill
Fair Value Assets Liabilities Quantitative Information [Line Items]
Impairment Expenses		8,864,000
Arnold [Member] \| Fair Value, Measurements, Nonrecurring \| Carrying Value \| Goodwill
Fair Value Assets Liabilities Quantitative Information [Line Items]
Goodwill, Fair Value Disclosure		26,903,000	35,767,000
Arnold [Member] \| Fair Value, Measurements, Nonrecurring \| Estimate of Fair Value Measurement \| Goodwill \| Level 1
Fair Value Assets Liabilities Quantitative Information [Line Items]
Goodwill, Fair Value Disclosure		0	0
Arnold [Member] \| Fair Value, Measurements, Nonrecurring \| Estimate of Fair Value Measurement \| Goodwill \| Level 2
Fair Value Assets Liabilities Quantitative Information [Line Items]
Goodwill, Fair Value Disclosure		0	0
Arnold [Member] \| Fair Value, Measurements, Nonrecurring \| Estimate of Fair Value Measurement \| Goodwill \| Level 3
Fair Value Assets Liabilities Quantitative Information [Line Items]
Goodwill, Fair Value Disclosure		$ 26,903,000	$ 35,767,000
Senior notes due 2026 [Member]
Fair Value Assets Liabilities Quantitative Information [Line Items]
Debt Instrument, Interest Rate, Stated Percentage				8.00%
Debt issuance, aggregate principal amount	$ 400,000,000			$ 400,000,000

Debt - Additional Information (Detail) - USD ($)			9 Months Ended	12 Months Ended
Debt - Additional Information (Detail) - USD ($)	Aug. 31, 2016	Jun. 06, 2014	Sep. 30, 2018	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016	Apr. 18, 2018
Debt Instrument [Line Items]
Debt Instrument, Unamortized Discount				$ 20,379,000	$ 11,941,000
Deferred debt issuance costs				24,609,000	21,491,000
Long-term Debt				1,103,871,000	590,032,000
Debt modification and extinguishment costs				14,887,000	2,899,000	$ 5,986,000
Quarterly term loan facility payment				$ 8,000	70,000	108,000
Debt Instrument, Interest Rate, Stated Percentage				8.00%
Interest Rate Swap
Debt Instrument [Line Items]
Amount of debt hedged				$ 220,000,000
Revolving Credit Facility
Debt Instrument [Line Items]
Long-term debt, gross				228,000,000	42,000,000
Term Loan Facility
Debt Instrument [Line Items]
Long-term debt, gross				496,250,000	559,973,000
New Line Of Credit [Member] \| Line of Credit
Debt Instrument [Line Items]
Letter of credit, aggregate face amount		$ 25,000,000
New Line Of Credit [Member] \| Revolving Credit Facility \| London Interbank Offered Rate (LIBOR) \| Minimum
Debt Instrument [Line Items]
Debt Instrument, Interest Rate, Stated Percentage							1.50%
New Line Of Credit [Member] \| Revolving Credit Facility \| London Interbank Offered Rate (LIBOR) \| Maximum
Debt Instrument [Line Items]
Debt Instrument, Interest Rate, Stated Percentage							2.50%
New Line Of Credit [Member] \| Revolving Credit Facility \| Federal Funds Effective Swap Rate
Debt Instrument [Line Items]
Debt Instrument, Interest Rate, Stated Percentage							0.50%
New Line Of Credit [Member] \| Revolving Credit Facility \| Base Rate
Debt Instrument [Line Items]
Debt Instrument, Interest Rate, Stated Percentage							1.00%
New Line Of Credit [Member] \| Revolving Credit Facility \| Base Rate \| Minimum
Debt Instrument [Line Items]
Debt Instrument, Interest Rate, Stated Percentage							0.50%
New Line Of Credit [Member] \| Revolving Credit Facility \| Base Rate \| Maximum
Debt Instrument [Line Items]
Debt Instrument, Interest Rate, Stated Percentage							1.50%
New Line Of Credit [Member] \| Letter of Credit
Debt Instrument [Line Items]
Letter of credit, aggregate face amount		$ 100,000,000.0
New Line Of Credit [Member] \| Letter of Credit \| Minimum
Debt Instrument [Line Items]
Line of Credit Facility, Commitment Fee Percentage		0.45%
New Line Of Credit [Member] \| Letter of Credit \| Maximum
Debt Instrument [Line Items]
Line of Credit Facility, Commitment Fee Percentage		0.60%
Senior notes due 2026 [Member]
Debt Instrument [Line Items]
Debt issuance, aggregate principal amount				400,000,000			$ 400,000,000
Debt modification and extinguishment costs			$ 7,000,000.0
Debt Instrument, Interest Rate, Stated Percentage							8.00%
2014 Credit Agreement
Debt Instrument [Line Items]
Long-term Debt, Maturities, Repayments of Principal in Next Twelve Months				5,000,000
Long-term Debt, Maturities, Repayments of Principal in Year Two				5,000,000
Long-term Debt				1,120,419,000
Long-term Debt, Maturities, Repayments of Principal in Year Three				5,000,000
Long-term Debt, Maturities, Repayments of Principal in Year Four				5,000,000
Long-term Debt, Maturities, Repayments of Principal in Year Five				233,000,000
Long-term Debt, Maturities, Repayments of Principal after Year Five				867,419,000
Letter of Credit
Debt Instrument [Line Items]
Letter of credit, aggregate face amount				100,000,000.0
Letter of credit outstanding				$ 300,000	600,000
Debt instrument fees amount					$ 100,000	$ 100,000
Term Loan \| New Line Of Credit [Member]
Debt Instrument [Line Items]
Term loan facility discount							99.75%
Debt Instrument, Quarterly Payment, Amount							$ 1,250,000
Term Loan \| New Line Of Credit [Member] \| Revolving Credit Facility
Debt Instrument [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity							500,000,000
Deferred debt issuance costs							8,400,000
Line of Credit Facility, Maximum Borrowing Capacity, Additional Amounts Available For Borrowing							250,000,000
Loans Payable \| 2014 Term Loan
Debt Instrument [Line Items]
Letter of credit, aggregate face amount		$ 325,000,000
Loans Payable \| 2016 Incremental Term Loan
Debt Instrument [Line Items]
Line of credit facility borrowing capacity increase	$ 250,000,000
Line of Credit \| New Line Of Credit [Member] \| Revolving Credit Facility
Debt Instrument [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity							$ 600,000,000
Line of Credit \| 2014 Revolving Credit Facility \| Revolving Credit Facility
Debt Instrument [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity		$ 550,000,000

Debt - Summary of Debt Holdings (Detail) - USD ($) $ in Thousands	Dec. 31, 2018	Sep. 30, 2018	Dec. 31, 2017
Debt Instrument [Line Items]
Senior notes		$ 400,000	$ 0
Less: unamortized discounts and debt issuance costs	$ (20,379)		(11,941)
Total debt	1,103,871		590,032
Less: Current portion, term loan facilities	(5,000)		(5,685)
Long term debt	1,098,871		584,347
Revolving Credit Facility
Debt Instrument [Line Items]
Long-term debt, gross	228,000		42,000
Term Loan Facility
Debt Instrument [Line Items]
Long-term debt, gross	$ 496,250		$ 559,973

Debt - Summary of Annual Maturities of Term Loan Facility and Revolving Credit Facility (Detail) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Debt Disclosure [Abstract]
Total debt	$ 1,103,871	$ 590,032

Debt - Issuance Costs (Details) - USD ($) $ in Thousands		9 Months Ended	12 Months Ended
Debt - Issuance Costs (Details) - USD ($) $ in Thousands	Apr. 18, 2018	Sep. 30, 2018	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Debt Instrument [Line Items]
Debt modification and extinguishment costs			$ 14,887	$ 2,899	$ 5,986
Deferred debt issuance costs			24,609	21,491
Accumulated amortization			(2,807)	(10,250)
Deferred debt issuance costs, net			21,802	11,241
Amortization of Debt Issuance Costs			3,905	4,002	$ 2,763
Other noncurrent assets
Debt Instrument [Line Items]
Deferred debt issuance costs, net			5,254	2,784
Long-term debt
Debt Instrument [Line Items]
Deferred debt issuance costs, net			$ 16,548	$ 8,458
Senior notes due 2026 [Member]
Debt Instrument [Line Items]
Debt modification and extinguishment costs		$ 7,000
Revolving Credit Facility \| Term Loan \| New Line Of Credit [Member]
Debt Instrument [Line Items]
Deferred debt issuance costs	$ 8,400
Deferred debt issuance costs, net	7,800
Amortization of Debt Issuance Costs	600
Write off of Deferred Debt Issuance Cost	$ 600

Debt - Summary of Actual Financial Ratios as Part of Affirmative Covenants Credit Facility (Detail)	12 Months Ended
	Dec. 31, 2018
Debt Instrument [Line Items]
Actual fixed charge coverage ratio	2.81
Actual secured debt to EBITDA ratio	254.00%
Actual debt to EBITDA ratio	3.96

Debt - Summary of Components of Interest Expense (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Debt Disclosure [Abstract]
Interest on credit facilities	$ 32,414	$ 23,940	$ 19,861
Interest on Senior Notes	22,489	0	0
Unused fee on Revolving Credit Facility	1,630	2,856	1,947
Amortization of original issue discount	729	1,037	802
Unrealized (gains) losses on interest rate derivatives	(2,251)	(648)	1,539
Letter of credit fees	8	70	108
Other, net	226	0
Interest Income (Expense), Net			(77)
Interest expense, net	55,245	27,255	24,180
Average daily balance outstanding - credit facilities	$ 721,643	$ 597,114	$ 477,656
Effective interest rate - credit facilities	4.50%	4.60%	5.10%

Derivative Instruments and Hedging Activities - Additional Information (Detail) $ in Thousands, € in Millions		12 Months Ended
	Sep. 16, 2014 USD ($)	Dec. 31, 2018 USD ($)	Dec. 31, 2017 USD ($)	Dec. 31, 2016 USD ($)	Dec. 31, 2017 EUR (€)
Derivative [Line Items]
Debt Instrument, Unamortized Discount		$ 20,379	$ 11,941
Deferred debt issuance costs		24,609	21,491
Fair value loss on derivative		(2,251)	(648)	$ 1,539
Fair value of interest		2,072	6,107
Payments on derivatives		1,783	3,964	$ 4,303
New Interest Rate Swap
Derivative [Line Items]
Derivative, Notional Amount	$ 220,000
Interest rate on notional amount	2.97%
Interest Rate Cap Period	3 months
Derivative, Gain (Loss) on Derivative, Net		2,100	6,100
Three-Year Interest Rate Swap \| Other Current Liabilities [Member]
Derivative [Line Items]
Fair value of interest		582	2,468
Three-Year Interest Rate Swap \| Long-term debt
Derivative [Line Items]
Fair value of interest		$ 1,490	$ 3,639
Foreign Currency Contracts
Derivative [Line Items]
Derivative, Notional Amount \| €					€ 0.3

Income Taxes - Additional Information (Detail) - USD ($)
$ in Thousands

12 Months Ended

Dec. 31, 2018

Dec. 31, 2017

Dec. 31, 2016

Income Tax Examination [Line Items]

Tax Cuts And Job Acts Of 2017, Change In Tax Rate, Income Tax Expense (Benefit)

$ (20,400)

Income (Loss) from Continuing Operations before Equity Method Investments, Income Taxes, Noncontrolling Interest

$ (8,411)

(9,631)

$ 58,731

Recognized deferred tax liabilities

(81,876)

(70,545)

Valuation allowance

^[1]

(6,904)

(5,912)

Reductions for prior years’ tax positions

9,354

$ 16

Unrecognized tax benefits, if recognized, would affect the Company's effective tax rate

1,100

1,000

Tax Cuts And Jobs Act Of 2017, Transition Tax For Accumulated Foreign Earnings, Income Tax Expense (Benefit)

$ 400

$ 4,900

[1]	Primarily relates to the 5.11 and Arnold operating segments.

Income Taxes - Components of the Company's pretax income (loss) before taxes (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Income Tax Disclosure [Abstract]
Domestic (including U.S. exports)	$ (23,984)	$ (29,404)	$ 52,641
Foreign subsidiaries	15,573	19,773	6,090
Income Before Income Taxes	$ (8,411)	$ (9,631)	$ 58,731

Income Taxes - Components of the Company's Income Tax Provision (Benefit) (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Current taxes
Federal	$ 6,449	$ 8,668	$ 10,237
State	1,436	1,217	1,725
Foreign	4,835	6,248	3,032
Total current taxes	12,720	16,133	14,994
Deferred taxes:
Federal	(483)	(37,407)	(604)
State	(478)	(1,424)	(415)
Foreign	(1,293)	(1,043)	(42)
Total deferred taxes	(2,254)	(39,874)	(1,061)
Total tax provision	$ 10,466	$ (23,741)	$ 13,933

Income Taxes - Summary of Deferred Tax Assets and Deferred Tax Liabilities (Detail) - USD ($)
$ in Thousands

12 Months Ended

Dec. 31, 2018

Dec. 31, 2017

Deferred tax assets:

Tax credits

$ 4,256

$ 4,888

Accounts receivable and allowances

1,504

984

Net operating loss carryforwards

30,671

24,987

Accrued expenses

5,656

4,928

Other

7,887

4,519

Valuation allowance (1)

54,796

40,306

Deferred Tax Assets, Valuation Allowance, Interest Carryforward

4,822

Valuation allowance

^[1]

$ (6,904)

(5,912)

Allowable deduction for interest

30.00%

Net deferred tax assets

$ 47,892

34,394

Deferred tax liabilities:

Intangible assets

(63,950)

(61,615)

Property and equipment

(17,217)

(8,862)

Repatriation of foreign earnings

(38)

(68)

Prepaid and other expenses

(671)

Total deferred tax liabilities

(81,876)

(70,545)

Deferred Tax Liabilities, Net

$ 33,984

$ 36,151

[1]	Primarily relates to the 5.11 and Arnold operating segments.

Income Taxes - Reconciliation Between Federal Statutory Rate and Effective Income Tax Rate (Detail) - USD ($)
$ in Millions

12 Months Ended

Dec. 31, 2018

Dec. 31, 2017

Dec. 31, 2016

Income Tax Disclosure [Abstract]

United States Federal Statutory Rate

(21.00%)

(35.00%)

35.00%

State income taxes (net of Federal benefits)

9.70%

(4.00%)

1.40%

Foreign income taxes

10.50%

(14.30%)

(0.70%)

Expenses of Compass Group Diversified Holdings, LLC representing a pass through to shareholders

^[1]

90.60%

63.60%

14.00%

Effect of (gain) loss on equity method investment

^[1]

0.00%

20.40%

(44.40%)

Impact of subsidiary employee stock options

(0.60%)

2.60%

0.70%

Domestic production activities deduction

0.00%

(5.80%)

(0.90%)

Non-deductible acquisition costs

0.00%

3.50%

1.40%

Goodwill impairment expense

0.00%

31.30%

0.00%

Effect of undistributed foreign earnings

0.00%

(14.40%)

4.50%

Non-recognition of NOL carryforwards at subsidiaries

11.60%

(14.00%)

3.80%

Adjustments to uncertain tax positions (2)

0.00%

(95.40%)

0.00%

Utilization of tax credits

(5.20%)

(27.80%)

(0.10%)

Effective Income Tax Rate Reconciliation, Tax Cuts And Jobs Act Of 2017, GILTI tax, Percent

20.60%

0.00%

Effect of Tax Act - remeasurement of deferred tax assets and liabilities (3)

0.20%

(211.30%)

0.00%

Effect of Tax Act - transition tax on non-U.S. subsidiaries' earnings(3)

4.20%

50.50%

0.00%

Other

3.80%

3.60%

9.00%

Effective income tax rate

124.40%

(246.50%)

23.70%

Reversal of uncertain tax position, tax benefit, amount

$ 9.2

Tax cuts and job acts of 2017, change in tax rate, income tax expense (benefit)

20.4

Tax Cuts And Jobs Act Of 2017, Transition Tax For Accumulated Foreign Earnings, Income Tax Expense (Benefit)

$ 0.4

$ 4.9

[1]	The effective income tax rate for each of the years presented includes losses at the Company’s parent, which is taxed as a partnership.

Income Taxes - Reconciliation of Unrecognized Tax Benefits (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Reconciliation of Unrecognized Tax Benefits, Excluding Amounts Pertaining to Examined Tax Returns [Roll Forward]
Beginning balance	$ 1,036	$ 10,357	$ 246
Additions for current years’ tax positions	50	96	64
Additions for prior years’ tax positions (1)	4	23	10,150
Reductions for prior years’ tax positions	(18)	(9,354)	(16)
Reductions for settlements	0	0	0
Reductions for expiration of statute of limitations		(86)	(87)
Ending balance	$ 1,072	$ 1,036	$ 10,357

Defined Benefit Plan - Additional Information (Detail) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Defined Benefit Plan Disclosure [Line Items]
2017	$ 809
Defined benefit plan expected contribution by employer	400
Long-term debt
Defined Benefit Plan Disclosure [Line Items]
Unfunded liability	$ (3,765)	$ (3,621)

Defined Benefit Plan - Summary of Foreign Plan's Status and Recognized Amounts (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Change in benefit obligation:
Benefit obligation, beginning of year	$ 14,753	$ 13,804
Service cost	536	534	$ 409
Interest cost	96	94	130
Actuarial (gain)/loss	(239)	(59)
Employee contributions and transfer	(21)	0
Foreign currency translation	(56)	616
Benefit obligation, end of year	15,017	14,753	13,804
Change in plan assets:
Fair value of assets, beginning of period	11,132	10,549
Actual return on plan assets	224	348
Company contribution	4	7
Foreign currency translation	(56)	464
Fair value of assets, end of period	11,252	11,132	$ 10,549
Defined Benefit Plan, Plan Assets, Increase (Decrease) for Assets Transferred to (from) Plan	365	319
Defined Benefit Plan, Benefit Obligation, Benefits Paid	$ 417	$ 555

Defined Benefit Plan - Summary of Net Periodic Benefit Cost (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Retirement Benefits [Abstract]
Service cost	$ 536	$ 534	$ 409
Interest cost	96	94	130
Expected return on plan assets	(156)	(155)	(147)
Defined Benefit Plan, Benefit Obligation, (Increase) Decrease for Curtailment	197	250	165
Net periodic benefit cost	$ 673	$ 723	$ 557

Defined Benefit Plan - Summary of Assumptions Used to Determine the Benefit Obligations and Components of the Net Periodic Benefit Cost (Detail)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Retirement Benefits [Abstract]
Discount rate	0.88%	0.65%
Expected return on plan assets	1.20%	1.40%
Rate of compensation increase	1.00%	1.00%

Defined Benefit Plan - Summary of Expected Foreign Plan Benefit Payments (Detail) $ in Thousands	Dec. 31, 2018 USD ($)
Retirement Benefits [Abstract]
2017	$ 809
2018	1,323
2019	740
2020	662
2021	538
Thereafter	3,905
Total	$ 7,977

Defined Benefit Plan - Summary of Allocation of Assets in Swiss Life's Group Life Portfolio (Detail) - Pension Plan	Dec. 31, 2018
Defined Benefit Plan Disclosure [Line Items]
Allocation of pension plan assets	100.00%
Certificates of deposit and cash and cash equivalents
Defined Benefit Plan Disclosure [Line Items]
Allocation of pension plan assets	62.00%
Fixed income bonds and securities
Defined Benefit Plan Disclosure [Line Items]
Allocation of pension plan assets	8.00%
Equities and investment funds
Defined Benefit Plan Disclosure [Line Items]
Allocation of pension plan assets	12.00%
Real estate
Defined Benefit Plan Disclosure [Line Items]
Allocation of pension plan assets	17.00%
Other investments
Defined Benefit Plan Disclosure [Line Items]
Allocation of pension plan assets	1.00%

Stockholder's Equity - Additional Information (Detail) - USD ($) $ / shares in Units, $ in Thousands								1 Months Ended	3 Months Ended												12 Months Ended
	Jan. 30, 2019	Oct. 30, 2018	Jul. 30, 2018	Apr. 30, 2018	Jan. 30, 2018	Oct. 30, 2017	Jun. 28, 2017	Dec. 31, 2016	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016	Jan. 24, 2019	Oct. 25, 2018	Jul. 26, 2018	Apr. 26, 2018	Mar. 13, 2018	Jan. 25, 2018	Oct. 26, 2017	Jul. 27, 2017	Apr. 27, 2017	Jan. 26, 2017	Oct. 27, 2016	Jul. 28, 2016	Apr. 28, 2016
Stockholders Equity [Line Items]
Finite-Lived Intangible Assets, Gross										$ 738,853				$ 464,930							$ 738,853	$ 464,930
Income (loss) from continuing operations																					(24,094)	5,865	$ 41,593
Less: Distributions paid - Allocation Interests																					0	39,188	23,779
Less: Distributions paid - Preferred Shares																					$ 12,179	$ 2,457	$ 0
Trust shares, authorized (in shares)										500,000,000				500,000,000							500,000,000	500,000,000
Shares, Issued								5,600,000										5,600,000					5,600,000
Issuance of Trust common shares, net of offering costs																					$ 96,504	$ 96,417	$ 99,359
Dividends, Preferred Stock, Cash																					$ 1,334	$ 0	$ 0
Preferred Stock, Shares Authorized										50,000,000				50,000,000							50,000,000	50,000,000
Preferred Stock, Redemption Price Per Share																												$ 25.00
Trust shares, issued (in shares)								5,600,000
Offering price (dollars per share)								$ 18.65										$ 18.65					$ 18.65
Proceeds from issuance of Trust shares																					$ 0	$ 0	$ 99,359
Trust shares, voting rights																					One vote per share
Distribution declared per share (in dollars per share)																								$ 0.36	$ 0.36	$ 0.36	$ 0.36		$ 0.36	$ 0.36	$ 0.36	$ 0.36	$ 0.36	$ 0.36	$ 0.36	$ 0.36
Payments Of Distributions To Shareholders									$ 21,564	$ 21,564	$ 21,564	$ 21,564	$ 21,564	$ 21,564	$ 21,564	$ 21,564	$ 21,564	$ 21,564	$ 21,564	$ 21,564	$ 86,256	86,256	78,192
Profit Allocation Payment Declared																$ 25,800
Distribution To Shareholders																							78,192
Net Income Loss Available to Trust Stock Net of Distributions																					(37,607)	(35,780)	17,814
Finite-Lived Intangible Assets, Accumulated Amortization										(184,082)				(132,746)							(184,082)	(132,746)
Intangible Assets, Net (Excluding Goodwill)										615,592				393,005							615,592	393,005
Carrying value of trade names										554,771				332,184							554,771	332,184
Trade names, not subject to amortization										60,821				60,821							60,821	60,821
Intangible Assets, Gross (Excluding Goodwill)										$ 799,674				$ 525,751							799,674	525,751
Retained Earnings
Stockholders Equity [Line Items]
Equity Method Investment, Cash Distributions Declared																							(13,354)
Distribution To Shareholders																					$ 86,256	$ 86,256	$ 78,192
FOX
Stockholders Equity [Line Items]
Ownership holding period											5 years
Proceeds from Equity Method Investment, Distribution, Return of Capital																		7,000	8,200	8,600
Equity Method Investment, Cash Distributions Declared																		$ (13,400)	$ (11,600)	$ (8,600)
Series B Preferred Stock [Member]
Stockholders Equity [Line Items]
Shares, Issued										96,504,000											96,504,000
Issuance of Trust common shares, net of offering costs																					$ 96,500
Preferred Stock, Dividend Rate, Percentage																					7.875%
Preferred Stock, Shares Issued										4,000,000				0							4,000,000	0
Proceeds from issuance of preferred stock																					$ 100,000
Preferred Shares Redemption, Fundamental Change, Increase In Distribution Rate Per Annum Following Notice Period																					5.00%
Preferred Stock, Cash Distributions Paid, Per Share	$ 0.4921875	$ 0.4921875	$ 0.74
Distribution To Shareholders	$ 1,969	$ 1,969	$ 2,960
Series A Preferred Stock [Member]
Stockholders Equity [Line Items]
Shares, Issued										96,417,000				96,417,000							96,417,000	96,417,000
Preferred Stock, Dividend Rate, Percentage																					7.25%
Preferred Stock, Shares Issued										4,000,000				4,000,000							4,000,000	4,000,000
Preferred Stock, Liquidation Preference Per Share							$ 25.00
Proceeds from issuance of preferred stock							$ 100,000
Preferred Stock, Redemption Price Per Share							$ 25.00
Preferred Shares Redemption, Fundamental Change, Increase In Distribution Rate Per Annum Following Notice Period																					5.00%
Preferred Stock, Cash Distributions Paid, Per Share	$ 0.453125	$ 0.453125	$ 0.453125	$ 0.453125	$ 0.453125	$ 614.23611000
Distribution To Shareholders	$ 1,813	$ 1,813	$ 1,813	$ 1,813	$ 1,813	$ 2,457
Minimum \| Series B Preferred Stock [Member]
Stockholders Equity [Line Items]
Preferred Stock, Redemption Price Per Share										$ 25.25											$ 25.25
Preferred Shares Redemption, Fundamental Change, Notice Period																					31 days
Preferred Shares Redemption, Notice Period																					30 days
Preferred Shares Tax Redemption, Notice Period																					60 days
Minimum \| Series A Preferred Stock [Member]
Stockholders Equity [Line Items]
Preferred Stock, Redemption Price Per Share										$ 25.25											$ 25.25
Preferred Shares Redemption, Fundamental Change, Notice Period																					31 days
Preferred Shares Redemption, Notice Period																					30 days
Preferred Shares Tax Redemption, Notice Period																					60 days
Customer relationships
Stockholders Equity [Line Items]
Finite-Lived Intangible Assets, Gross										$ 462,686				$ 257,416							$ 462,686	$ 257,416
Finite-Lived Intangible Assets, Accumulated Amortization										(120,786)				(87,408)							(120,786)	(87,408)
Carrying value of trade names										341,900				170,008							$ 341,900	170,008
Finite-Lived Intangible Asset, Useful Life																					13 years
Technology and patents
Stockholders Equity [Line Items]
Finite-Lived Intangible Assets, Gross										79,646				36,011							$ 79,646	36,011
Finite-Lived Intangible Assets, Accumulated Amortization										(23,409)				(19,406)							(23,409)	(19,406)
Carrying value of trade names										56,237				16,605							$ 56,237	16,605
Finite-Lived Intangible Asset, Useful Life																					13 years
Trade name
Stockholders Equity [Line Items]
Finite-Lived Intangible Assets, Gross										188,280				163,262							$ 188,280	163,262
Finite-Lived Intangible Assets, Accumulated Amortization										(32,506)				(19,025)							(32,506)	(19,025)
Carrying value of trade names										155,774				144,237							$ 155,774	144,237
Finite-Lived Intangible Asset, Useful Life																					15 years
Licensing and non-compete agreements
Stockholders Equity [Line Items]
Finite-Lived Intangible Assets, Gross										7,515				7,515							$ 7,515	7,515
Finite-Lived Intangible Assets, Accumulated Amortization										(6,655)				(6,261)							(6,655)	(6,261)
Carrying value of trade names										860				1,254							$ 860	1,254
Finite-Lived Intangible Asset, Useful Life																					5 years
Distributor relations and other
Stockholders Equity [Line Items]
Finite-Lived Intangible Assets, Gross										726				726							$ 726	726
Finite-Lived Intangible Assets, Accumulated Amortization										(726)				(646)							(726)	(646)
Carrying value of trade names										$ 0				$ 80							$ 0	$ 80
Finite-Lived Intangible Asset, Useful Life																					5 years

Stockholder's Equity Stockholders' Equity - Summary of Basic and Diluted Earnings Per Share (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended								11 Months Ended	12 Months Ended
	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 13, 2016	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Class of Stock [Line Items]
NetIncomeLossAvailabletoTrustNetofDistributions										$ (37,607)	$ (35,780)	$ 17,814
Less: Effect of contribution based profit—Holding Event										5,893	10,072	2,862
Income (loss) from Holdings attributable to common shares										(43,500)	(45,852)	14,952
Income from discontinued operations attributable to Holdings	$ 898	$ 6,423	$ 7,630	$ 878	$ 9,881	$ 4,948	$ 3,171	$ 1,162		18,392	22,126	13,092
Income from discontinued operations of Holdings attributable to common shares										$ 18,392	$ 19,472	$ 13,092
Basic and diluted weighted average shares outstanding (in shares)									54,300	59,900	59,900	54,591
Income from operations—Basic and fully diluted (in dollars per share)	$ (0.28)	$ (0.18)	$ (0.24)	$ (0.11)	$ 0.38	$ 0.02	$ (0.59)	$ (0.63)		$ (0.73)	$ (0.77)	$ 0.27
Income (Loss) from Discontinued Operations and Disposal of Discontinued Operations, Net of Tax, Per Diluted Share	$ 0.03	$ 0.11	$ 0.14	$ 0.02	$ 0.15	$ 0.08	$ 0.06	$ 0.03		0.31	0.33	0.24
Earnings per share, diluted										$ (0.42)	$ (0.44)	$ 0.51
Discontinued Operations, Disposed of by Sale
Class of Stock [Line Items]
Less: Effect of contribution based profit—Holding Event											$ 2,654	$ 0

Noncontrolling Interest - Company's Ownership Percentage of its Majority Owned Operating Segments and Related Noncontrolling Interest (Detail) - USD ($)

1 Months Ended

3 Months Ended

12 Months Ended

May 11, 2016

Dec. 31, 2016

Jun. 30, 2016

Mar. 31, 2019

Dec. 31, 2018

Sep. 30, 2018

Jun. 30, 2018

Mar. 31, 2018

Dec. 31, 2017

Sep. 30, 2017

Jun. 30, 2017

Mar. 31, 2017

Dec. 31, 2016

Sep. 30, 2016

Jun. 30, 2016

Dec. 31, 2018

Dec. 31, 2017

Dec. 31, 2016

Jan. 31, 2018

Mar. 31, 2016

Noncontrolling Interest [Line Items]

Noncontrolling interest

$ 39,922,000

$ 33,703,000

$ 39,922,000

$ 33,703,000

Distribution To Shareholders

$ 78,192,000

Payments Of Distributions To Shareholders

$ 21,564,000

21,564,000

$ 21,564,000

21,564,000

$ 21,564,000

86,256,000

78,192,000

Share-based Payment Arrangement, Expense

6,700,000

4,500,000

$ 2,400,000

5.11 Tactical

Noncontrolling Interest [Line Items]

Noncontrolling interest

$ 9,873,000

$ 8,003,000

$ 9,873,000

$ 8,003,000

5.11 Tactical | Primary

Noncontrolling Interest [Line Items]

% Ownership

^[1]

97.50%

5.11 Tactical | Fully Diluted

Noncontrolling Interest [Line Items]

% Ownership

^[1]

85.10%

88.70%

85.50%

85.10%

88.70%

85.50%

85.10%

Ergobaby

Noncontrolling Interest [Line Items]

Noncontrolling interest

$ 25,362,000

$ 23,416,000

$ 25,362,000

$ 23,416,000

Ergobaby | Primary

Noncontrolling Interest [Line Items]

% Ownership

^[1]

83.50%

81.90%

82.70%

83.50%

81.90%

82.70%

83.50%

Ergobaby | Fully Diluted

Noncontrolling Interest [Line Items]

% Ownership

^[1]

76.90%

76.40%

76.60%

76.90%

76.40%

76.60%

76.90%

Liberty

Noncontrolling Interest [Line Items]

Noncontrolling interest

$ 3,342,000

$ 3,247,000

$ 3,342,000

$ 3,247,000

Distribution To Shareholders

35,300,000

Payments Of Distributions To Shareholders

5,300,000

Proceeds from Stock Options Exercised

$ 3,800,000

Liberty | Primary

Noncontrolling Interest [Line Items]

% Ownership

88.60%

^[1]

88.60%

^[1]

88.60%

^[1]

88.60%

^[1]

88.60%

^[1]

88.60%

^[1]

88.60%

^[1]

88.60%

Liberty | Fully Diluted

Noncontrolling Interest [Line Items]

% Ownership

84.70%

^[1]

85.20%

^[1]

84.70%

^[1]

84.70%

^[1]

85.20%

^[1]

84.70%

^[1]

84.70%

^[1]

84.70%

ACI

Noncontrolling Interest [Line Items]

Noncontrolling interest

$ (1,236,000)

$ (5,850,000)

$ (1,236,000)

$ (5,850,000)

Distribution To Shareholders

60,100,000

Payments Of Distributions To Shareholders

$ 18,400,000

ACI | Primary

Noncontrolling Interest [Line Items]

% Ownership

^[1]

69.40%

ACI | Fully Diluted

Noncontrolling Interest [Line Items]

% Ownership

^[1]

69.30%

69.20%

69.30%

69.20%

69.30%

Arnold Magnetics

Noncontrolling Interest [Line Items]

Noncontrolling interest

$ 1,176,000

$ 1,368,000

$ 1,176,000

$ 1,368,000

Arnold Magnetics | Primary

Noncontrolling Interest [Line Items]

% Ownership

^[1]

96.70%

Arnold Magnetics | Fully Diluted

Noncontrolling Interest [Line Items]

% Ownership

^[1]

84.70%

79.40%

84.70%

79.40%

84.70%

Foam Fabricators

Noncontrolling Interest [Line Items]

Noncontrolling interest

$ 848,000

$ 0

$ 848,000

$ 0

Foam Fabricators | Primary

Noncontrolling Interest [Line Items]

% Ownership

^[1]

100.00%

Foam Fabricators | Fully Diluted

Noncontrolling Interest [Line Items]

% Ownership

^[1]

91.50%

Sterno Candle Lamp

Noncontrolling Interest [Line Items]

Noncontrolling interest

$ (2,067,000)

$ 2,045,000

$ (2,067,000)

$ 2,045,000

Sterno Candle Lamp | Primary

Noncontrolling Interest [Line Items]

% Ownership

^[1]

100.00%

Sterno Candle Lamp | Fully Diluted

Noncontrolling Interest [Line Items]

% Ownership

^[1]

89.50%

88.90%

89.50%

88.90%

89.50%

Allocation Interests [Member]

Noncontrolling Interest [Line Items]

Noncontrolling interest

$ 100,000

Crosman

Noncontrolling Interest [Line Items]

Noncontrolling interest

$ 2,524,000

$ 1,374,000

$ 2,524,000

$ 1,374,000

Crosman | Primary

Noncontrolling Interest [Line Items]

% Ownership

^[1]

99.20%

98.80%

99.20%

98.80%

Crosman | Fully Diluted

Noncontrolling Interest [Line Items]

% Ownership

^[1]

91.00%

89.20%

91.00%

89.20%

Term Loan Facility | Liberty

Noncontrolling Interest [Line Items]

Letter of credit, aggregate face amount

$ 38,000,000.0

Term Loan Facility | ACI

Noncontrolling Interest [Line Items]

Letter of credit, aggregate face amount

$ 61,000,000.0

Revolving Credit Facility | Liberty

Noncontrolling Interest [Line Items]

Letter of credit, aggregate face amount

$ 5,000,000.0

Share-based Payment Arrangement, Option [Member] | Liberty

Noncontrolling Interest [Line Items]

Share-based compensation arrangement by share-based payment award, options, exercises in period (in shares)

75,095

Share-based Payment Arrangement, Expense

$ 300,000

Management [Member] | Liberty

Noncontrolling Interest [Line Items]

% Ownership

11.40%

Amount Of Shares Purchased From Noncontrolling Shareholders

$ 1,500,000

Sterno Products

Noncontrolling Interest [Line Items]

Line of Credit Facility, Maximum Borrowing Capacity

$ 57,700,000

Stock Repurchased During Period, Shares

58,000

Ergobaby

Noncontrolling Interest [Line Items]

Treasury Stock, Shares, Acquired

6,204

77,425

Payments for Repurchase of Common Stock

$ 1,400,000

$ 15,400,000

Stock issued during period from exercised stock options

10,989

Ergobaby | Primary

Noncontrolling Interest [Line Items]

% Ownership

77.90%

Noncontrolling Interest, Ownership Percentage by Parent

83.90%

83.50%

83.90%

83.50%

Ergobaby | Fully Diluted

Noncontrolling Interest [Line Items]

% Ownership

71.20%

Noncontrolling Interest, Ownership Percentage by Parent

76.20%

76.90%

76.20%

76.90%

Ergobaby | New Baby Tula, LLC

Noncontrolling Interest [Line Items]

Equity interests issued

$ 8,200,000

[1]	The principal difference between primary and fully diluted percentages of our operating segments is due to stock option issuances of operating segment stock to management of the respective business.

Noncontrolling Interest - Summary of Each Purchase of Noncontrolling Interest (Detail) - USD ($)

1 Months Ended

12 Months Ended

Jan. 31, 2018

Dec. 31, 2018

Dec. 31, 2017

Dec. 31, 2016

Mar. 31, 2016

Noncontrolling Interest [Line Items]

Stockholders' Equity Attributable to Noncontrolling Interest

$ 39,922,000

$ 33,703,000

5.11 Tactical

Noncontrolling Interest [Line Items]

Stockholders' Equity Attributable to Noncontrolling Interest

9,873,000

8,003,000

Crosman

Noncontrolling Interest [Line Items]

Stockholders' Equity Attributable to Noncontrolling Interest

2,524,000

1,374,000

Ergobaby

Noncontrolling Interest [Line Items]

Stockholders' Equity Attributable to Noncontrolling Interest

25,362,000

23,416,000

Liberty

Noncontrolling Interest [Line Items]

Stockholders' Equity Attributable to Noncontrolling Interest

3,342,000

3,247,000

ACI

Noncontrolling Interest [Line Items]

Stockholders' Equity Attributable to Noncontrolling Interest

(1,236,000)

(5,850,000)

Arnold Magnetics

Noncontrolling Interest [Line Items]

Stockholders' Equity Attributable to Noncontrolling Interest

1,176,000

1,368,000

Foam Fabricators

Noncontrolling Interest [Line Items]

Stockholders' Equity Attributable to Noncontrolling Interest

848,000

Sterno Candle Lamp

Noncontrolling Interest [Line Items]

Stockholders' Equity Attributable to Noncontrolling Interest

(2,067,000)

2,045,000

Allocation Interests [Member]

Noncontrolling Interest [Line Items]

Stockholders' Equity Attributable to Noncontrolling Interest

$ 100,000

Primary | 5.11 Tactical

Noncontrolling Interest [Line Items]

% Ownership

^[1]

97.50%

Primary | Crosman

Noncontrolling Interest [Line Items]

% Ownership

^[1]

99.20%

98.80%

Primary | Ergobaby

Noncontrolling Interest [Line Items]

% Ownership

^[1]

81.90%

82.70%

83.50%

Primary | Liberty

Noncontrolling Interest [Line Items]

% Ownership

88.60%

^[1]

88.60%

^[1]

88.60%

^[1]

88.60%

Primary | ACI

Noncontrolling Interest [Line Items]

% Ownership

^[1]

69.40%

Primary | Arnold Magnetics

Noncontrolling Interest [Line Items]

% Ownership

^[1]

96.70%

Primary | Foam Fabricators

Noncontrolling Interest [Line Items]

% Ownership

^[1]

100.00%

Primary | Sterno Candle Lamp

Noncontrolling Interest [Line Items]

% Ownership

^[1]

100.00%

Fully Diluted | 5.11 Tactical

Noncontrolling Interest [Line Items]

% Ownership

^[1]

88.70%

85.50%

85.10%

Fully Diluted | Crosman

Noncontrolling Interest [Line Items]

% Ownership

^[1]

91.00%

89.20%

Fully Diluted | Ergobaby

Noncontrolling Interest [Line Items]

% Ownership

^[1]

76.40%

76.60%

76.90%

Fully Diluted | Liberty

Noncontrolling Interest [Line Items]

% Ownership

85.20%

^[1]

84.70%

^[1]

84.70%

^[1]

84.70%

Fully Diluted | ACI

Noncontrolling Interest [Line Items]

% Ownership

^[1]

69.20%

69.30%

Fully Diluted | Arnold Magnetics

Noncontrolling Interest [Line Items]

% Ownership

^[1]

79.40%

84.70%

Fully Diluted | Foam Fabricators

Noncontrolling Interest [Line Items]

% Ownership

^[1]

91.50%

Fully Diluted | Sterno Candle Lamp

Noncontrolling Interest [Line Items]

% Ownership

^[1]

88.90%

89.50%

Sterno Products

Noncontrolling Interest [Line Items]

Line of Credit Facility, Maximum Borrowing Capacity

$ 57,700,000

Stock Repurchased During Period, Shares

58,000

Business Combination, Consideration Transferred

$ 6,000,000.0

Sterno Products

Noncontrolling Interest [Line Items]

Ownership percentage intercompany loan agreement

100.00%

[1]	The principal difference between primary and fully diluted percentages of our operating segments is due to stock option issuances of operating segment stock to management of the respective business.

Commitments and Contingencies - Additional Information (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Commitments and Contingencies Disclosure [Abstract]
Operating lease expiration period	One year or more
Rent expenses	$ 24.6	$ 14.8	$ 10.1

Commitments and Contingencies - Summary of Future Minimum Rental Commitments under Operating Leases (Detail) $ in Thousands	Dec. 31, 2018 USD ($)
Commitments and Contingencies Disclosure [Abstract]
2015	$ 23,577
2016	22,092
2017	19,028
2018	16,570
2019	11,095
Thereafter	36,724
Total	$ 129,086

Supplemental Data - Summary of Supplemental Balance Sheet Data (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Summary of accrued expenses:
Accrued payroll and fringes	$ 24,426	$ 20,269
Accrued taxes	5,755	3,029
Income taxes payable	5,104	5,214
Accrued interest	5,773	221
Accrued rebates	11,038	12,936
Warranty payable	1,528	2,197
Accrued inventory	35,426	32,448
Accrued transportation and disposal costs	0	0
Other accrued expenses	17,562	14,383
Total	106,612	90,697
Warranty liability:
Beginning balance	2,197	1,258
Accrual	3,531	1,982
Warranty payments	(4,258)	(1,552)
Other (1)	154	509
Ending balance	$ 1,624	$ 2,197

Supplemental Data - Summary of Supplemental Cash Flow Data (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Payables and Accruals [Abstract]
Interest paid	$ 51,298	$ 27,375	$ 22,359
Taxes paid	$ 14,002	$ 16,043	$ 12,911

Supplemental Data - Statement of Operations (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Foreign currency gain (loss)	$ (5,355)	$ 3,462	$ 1,288
Gain (loss) on sale of capital assets	(158)	7	(785)
Other income (expense)	(376)	(724)	(130)
Other expense, net	$ (5,889)	$ 2,745	$ 373

Related Party Transactions - Additional Information (Detail) $ / shares in Units, $ in Thousands			1 Months Ended				3 Months Ended					12 Months Ended
	Jul. 10, 2014 shares	May 16, 2006	Nov. 30, 2016 USD ($)	Aug. 31, 2016 USD ($)	Mar. 31, 2016 USD ($)	Jul. 31, 2014 USD ($)	Mar. 31, 2018 USD ($)	Mar. 31, 2017 USD ($)	Dec. 31, 2016 USD ($)	Sep. 30, 2016 USD ($)	Jun. 30, 2016 USD ($)	Dec. 31, 2019 USD ($)	Dec. 31, 2018 USD ($) executive vendor	Dec. 31, 2017 USD ($)	Dec. 31, 2016 USD ($)	Mar. 13, 2018 $ / shares	Feb. 15, 2018 USD ($)	Jun. 02, 2017 USD ($)	Feb. 29, 2016
Related Party Transaction [Line Items]
Proceeds To Parent From Shares Sold to Subsidiary							$ 136,100
Notes Payable, Related Parties														$ 7,800
Unpaid management fees incurred													$ 11,093	7,796
Distributions Made to Holders of Allocation Interests, Cash Distributions Paid															$ (23,779)
Payments to Noncontrolling Interests													$ 0	$ 0	$ 23,630
Percentage of allocation agreement													51.00%	39.60%	39.60%
Integration service fees													$ 2,700	$ 3,100	$ 1,700
Reimbursement of occupancy and staffing costs to CGM													4,100	3,800	3,800
Company's ownership interest before transaction	53.00%
Company's ownership interest after transaction	41.00%
Investment owned, balance, shares \| shares	15,108,718
Gain on deconsolidation of subsidiary						$ 264,300
Preferred Stock, Redemption Price Per Share \| $ / shares																$ 25.00
Rent expenses													24,600	14,800	10,100
Management fees													43,443	31,843	28,558
Secondary Offering \| Subsidiaries
Related Party Transaction [Line Items]
Number of shares to be sold by shareholders \| shares	5,750,000
Secondary Offering \| Parent Company
Related Party Transaction [Line Items]
Number of shares to be sold by shareholders \| shares	4,466,569
Retained Earnings
Related Party Transaction [Line Items]
Distributions Made to Holders of Allocation Interests, Cash Distributions Paid														(63,000)	(23,779)
Equity Method Investment, Cash Distributions Declared															13,354
Stockholders' Equity Attributable to Holdings
Related Party Transaction [Line Items]
Distributions Made to Holders of Allocation Interests, Cash Distributions Paid															(23,779)
5.11 Tactical
Related Party Transaction [Line Items]
Integration service fees				$ 3,500										3,500
Integration service fees														2,300	$ 1,200
Crosman
Related Party Transaction [Line Items]
Integration service fees													750					$ 1,500
Integration service fees														$ 750
Foam Fabricators
Related Party Transaction [Line Items]
Integration service fees													2,300				$ 2,250
Integration service fees													$ 2,000
Employees and Partners of the Manager
Related Party Transaction [Line Items]
Percentage of allocation agreement													49.00%	60.40%	60.40%
Board of Directors Chairman
Related Party Transaction [Line Items]
Percentage of allocation agreement														5.00%	5.00%
Founding Partner
Related Party Transaction [Line Items]
Percentage of allocation agreement													41.00%	29.60%	29.60%
Crosman
Related Party Transaction [Line Items]
Integration service fees														$ 750
Liberty
Related Party Transaction [Line Items]
Effect of FOX IPO proceeds													$ (6,112)		$ (1,476)
Liberty \| Retained Earnings
Related Party Transaction [Line Items]
Effect of FOX IPO proceeds															(1,007)
Liberty \| Non-Controlling Interest
Related Party Transaction [Line Items]
Effect of FOX IPO proceeds													$ (6,112)		(469)
Liberty \| Stockholders' Equity Attributable to Holdings
Related Party Transaction [Line Items]
Effect of FOX IPO proceeds															(1,007)
FOX
Related Party Transaction [Line Items]
Period to acquired controlling interest in business on fifth anniversary													30 days
Tridien
Related Party Transaction [Line Items]
Management fees															200
Management Service Agreement with CGM
Related Party Transaction [Line Items]
Management fees paid equal to net asset		0.50%
Management fees													$ 43,443	31,843	28,558
Management Service Agreement with CGM \| Crosman
Related Party Transaction [Line Items]
Management fees													500	290
Management Fee Expense, Waived													600
Management Service Agreement with CGM \| Liberty
Related Party Transaction [Line Items]
Management fees													500	500	500
Management Service Agreement with CGM \| Ergobaby
Related Party Transaction [Line Items]
Management fees													500	500	500
Management Service Agreement with CGM \| Advanced Circuits [Member]
Related Party Transaction [Line Items]
Management fees													$ 500	500	500
Vendor \| 5.11 Tactical
Related Party Transaction [Line Items]
Non-controlling interest percent													40.00%
Purchases from related party													$ 5,000	$ 5,600	$ 2,300
Vendor \| Executive Officer \| 5.11 Tactical
Related Party Transaction [Line Items]
Number of Related Party Vendors \| vendor													1
CGI Diversified Holdings LP
Related Party Transaction [Line Items]
Percentage of allocation agreement														5.00%	5.00%
FOX
Related Party Transaction [Line Items]
Proceeds To Parent From Shares Sold to Subsidiary			$ 71,800	$ 63,000	$ 47,700			$ 136,100
Equity Method Investment, Cash Distributions Declared									$ 13,400	$ 11,600	$ 8,600
Non-controlling interest percent				23.00%	33.00%				41.00%					14.00%	41.00%				41.00%
Ownership percentage			14.00%
Purchase of Raw Materials \| Liberty
Related Party Transaction [Line Items]
Number of Related Party Vendors \| vendor													2
Purchase of Raw Materials \| Liberty \| Executive Officer
Related Party Transaction [Line Items]
Number of Related Parties \| executive													2
Purchase of Raw Materials \| Family Members of Management, Vendor \| Liberty
Related Party Transaction [Line Items]
Purchases from related party													$ 2,100	$ 2,100	$ 2,500
Subsequent Event [Member] \| Foam Fabricators
Related Party Transaction [Line Items]
Integration service fees												$ 300

Related Party Transactions - Schedule of Incurred Management Fees (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Schedule of Other Related Party Transactions [Line Items]
Management Fee	$ 43,443	$ 31,843	$ 28,558
Tridien
Schedule of Other Related Party Transactions [Line Items]
Management Fee			200
Management Service Agreement with CGM
Schedule of Other Related Party Transactions [Line Items]
Management Fee	43,443	31,843	28,558
Management Service Agreement with CGM \| 5.11 Tactical
Schedule of Other Related Party Transactions [Line Items]
Management Fee	1,000	1,000	333
Management Service Agreement with CGM \| Crosman
Schedule of Other Related Party Transactions [Line Items]
Management Fee	500	290
Management Service Agreement with CGM \| Ergobaby
Schedule of Other Related Party Transactions [Line Items]
Management Fee	500	500	500
Management Service Agreement with CGM \| Liberty
Schedule of Other Related Party Transactions [Line Items]
Management Fee	500	500	500
Management Service Agreement with CGM \| Advanced Circuits [Member]
Schedule of Other Related Party Transactions [Line Items]
Management Fee	500	500	500
Management Service Agreement with CGM \| Arnold Magnetics
Schedule of Other Related Party Transactions [Line Items]
Management Fee	500	500	500
Management Service Agreement with CGM \| Foam Fabricators
Schedule of Other Related Party Transactions [Line Items]
Management Fee	658
Management Service Agreement with CGM \| Sterno Candle Lamp
Schedule of Other Related Party Transactions [Line Items]
Management Fee	500	500	500
Management Service Agreement with CGM \| Corporate
Schedule of Other Related Party Transactions [Line Items]
Management Fee	$ 38,785	$ 28,053	$ 25,725

Unaudited Quarterly Financial Data - Summary of Unaudited Quarterly Financial Data (Detail) - USD ($) $ / shares in Units, $ in Thousands			1 Months Ended	3 Months Ended												9 Months Ended	12 Months Ended
	Aug. 31, 2016	Jul. 10, 2014	Dec. 31, 2016	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Sep. 30, 2016	Sep. 21, 2016	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Selected Quarterly Financial Information [Line Items]
Goodwill impairment expense																	$ 0	$ 8,864
Net sales							$ 81,605	$ 88,417	$ 89,768	$ 74,563	$ 70,951	$ 69,624	$ 65,967	$ 60,404
Revenues							370,918	360,283	339,989	286,130	277,448	254,333	241,414	229,588			1,357,320	1,002,783	$ 729,989
Gross profit							123,479	123,997	118,479	103,887	101,554	95,681	87,971	76,183			469,842	361,389	245,736
Operating income							19,255	20,864	11,702	4,807	22,623	9,054	4,712	(11,888)			56,628	24,501	10,811
Income (loss) from continuing operations							(7,459)	(657)	(8,262)	(2,499)	39,250	3,408	(5,911)	(22,637)			(18,877)	14,110	44,798
Net income (loss) attributable to Holdings							$ (7,179)	$ 4,726	$ (908)	$ (2,341)	$ 46,002	$ 7,706	$ (4,112)	$ (21,605)			$ (5,702)	$ 27,991	$ 54,685
Continuing operations (in dollars per share)							$ (0.28)	$ (0.18)	$ (0.24)	$ (0.11)	$ 0.38	$ 0.02	$ (0.59)	$ (0.63)			$ (0.73)	$ (0.77)	$ 0.27
Income (Loss) from Discontinued Operations and Disposal of Discontinued Operations, Net of Tax, Per Diluted Share							$ 0.03	0.11	0.14	0.02	$ 0.15	0.08	0.06	0.03			$ 0.31	$ 0.33	0.24
Tax cuts and jobs act of 2017, measurement period adjustment, income tax expense (benefit)											$ 20,400
Goodwill, impaired, accumulated impairment loss							$ 24,864				$ 24,864						$ 24,864	$ 24,864
Basic and fully diluted income (loss) per share attributable to Holdings:
Basic and fully income (loss) per share attributable to Holdings (in dollars per share)							$ (0.25)	$ (0.07)	$ (0.10)	$ (0.09)	$ 0.53	$ 0.10	$ (0.53)	$ (0.60)
Trust shares, issued (in shares)			5,600,000
Offering price (dollars per share)			$ 18.65																$ 18.65
Proceeds from issuance of Trust shares																	0	0	$ 99,359
Company's ownership interest after transaction		41.00%
Gross profit							$ 24,212	$ 25,707	$ 32,203	$ 22,224	$ 24,377	$ 22,044	$ 21,749	$ 18,150
Operating income							866	3,390	8,543	(109)	(4,967)	5,423	2,471	(224)
Income from discontinued operations							898	6,423	7,630	878	9,881	4,948	3,171	1,162			15,829	19,162	9,424
Gain on sale of discontinued operations, net of income tax																	1,258	340	2,308
Discontinued Operation, Income (Loss) from Discontinued Operation, before Income Tax							898	6,423	7,630	878	9,881	4,948	3,171	1,162			18,392	22,126	13,092
Clean Earth [Member]
Selected Quarterly Financial Information [Line Items]
Net sales																	266,916	211,247	188,997
Disposal group, not discontinued operation, gain (loss) on disposal				$ (2,200)	$ (206,300)
Basic and fully diluted income (loss) per share attributable to Holdings:
Gross profit																	75,470	61,219	54,330
Operating income																	14,443	12,037	7,929
Income from discontinued operations																	16,151	27,258	9,762
Discontinued Operation, Income (Loss) from Discontinued Operation, before Income Tax																	13,693	11,789	6,980
Manitoba Harvest
Selected Quarterly Financial Information [Line Items]
Net sales																	67,437	55,699	59,323
Disposal group, not discontinued operation, gain (loss) on disposal						$ (121,700)
Basic and fully diluted income (loss) per share attributable to Holdings:
Gross profit																	28,877	25,101	26,505
Operating income																	(1,754)	(9,332)	321
Income from discontinued operations																	(323)	(8,096)	(811)
Discontinued Operation, Income (Loss) from Discontinued Operation, before Income Tax																	(1,783)	(9,565)	$ (2,493)
Arnold [Member]
Selected Quarterly Financial Information [Line Items]
Goodwill impairment expense														8,900			$ 0	$ (8,864)
Secondary Offering \| Parent Company
Basic and fully diluted income (loss) per share attributable to Holdings:
Number of shares to be sold by shareholders		4,466,569
5.11 Tactical
Basic and fully diluted income (loss) per share attributable to Holdings:
Purchase price, net	$ 408,222
Discontinued Operations, Disposed of by Sale
Selected Quarterly Financial Information [Line Items]
Discontinued Operation, Gain on Disposal of Discontinued Operation, Net of Tax							$ 93	$ 0	1,165	$ 0	$ 0	$ 0	$ 0	$ 340
Discontinued Operations, Disposed of by Sale \| Tridien
Selected Quarterly Financial Information [Line Items]
Net sales																$ 45,951
Basic and fully diluted income (loss) per share attributable to Holdings:
Gross profit																7,917
Operating income																437
Income from discontinued operations																473
Gain on sale of discontinued operations, net of income tax									$ 1,300						$ 1,700
Discontinued Operation, Income (Loss) from Discontinued Operation, before Income Tax																$ 488

Subsequent Events (Details) - USD ($) $ in Thousands			3 Months Ended		9 Months Ended	12 Months Ended
Subsequent Events (Details) - USD ($) $ in Thousands	Feb. 28, 2019	Feb. 19, 2019	Sep. 30, 2019	Mar. 31, 2019	Sep. 30, 2019	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2019	Aug. 31, 2019	Feb. 18, 2019	Feb. 26, 2018
Subsequent Event [Line Items]
Disposal Group, including discontinued operation, consideration, shares		$ 42,500									$ 127,500
disposal group, including discontinued operation, transaction costs		5,000
Proceeds from Divestiture of Businesses and Interests in Affiliates						$ 94	$ 340	$ 11,249
Clean Earth [Member]
Subsequent Event [Line Items]
disposal group, including discontinued operation, transaction costs			$ 10,700
Disposal Group, Total enterprise value			625,000		$ 625,000
Disposal Group, repayment of intercompany loans			224,600		224,600
Proceeds from Divestiture of Businesses and Interests in Affiliates					$ 327,300
Manitoba Harvest
Subsequent Event [Line Items]
Disposal Group, Including Discontinued Operation, Consideration		$ 419,000
Disposal Group, including discontinued operation, consideration, shares	$ 42,500									$ 19,600
Disposal Group, Net indebtedness	71,300
Disposal Group, including discontinued operation, consideration, cash	50,000									$ 28,400	$ 150,000
disposal group, including discontinued operation, transaction costs	5,000
Debt and Equity Securities, Realized Gain (Loss), Excluding Other-than-temporary Impairment			$ (4,900)	$ 5,300
Proceeds from Divestiture of Businesses and Interests in Affiliates	124,200
Manitoba Harvest \| Subsequent Event [Member]
Subsequent Event [Line Items]
Disposal Group, including discontinued operation, consideration, shares									$ 49,000
Rimports
Subsequent Event [Line Items]
Contingent consideration												$ 25,000
Rimports \| Sterno Products
Subsequent Event [Line Items]
Contingent consideration						$ 25,000
United States of America, Dollars \| Manitoba Harvest
Subsequent Event [Line Items]
Disposal Group, Net indebtedness	$ 53,700

Label	Element	Value
Cash, Cash Equivalents, Restricted Cash and Restricted Cash Equivalents, Including Disposal Group and Discontinued Operations	us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations	$ 85,869,000
Retained Earnings [Member]
Distributions Payable to Holders of Allocation Interests	codi_DistributionsPayabletoHoldersofAllocationInterests	25,834,000
Distributions Payable to Holders of Allocation Interests	codi_DistributionsPayabletoHoldersofAllocationInterests	$ (13,400,000)