Acquisitions (Tables)

9 Months Ended

Jun. 30, 2014

Acquisition

Schedule of pro forma consolidated revenue and net loss

	Three months ended June 30,				Nine months ended June 30,
(in thousands)	2013		2014		2013			2014
Revenue	$	212,890	$	227,360	$	531,472		$	572,310
Net income (loss)	11,728		11,309		(1,440		)	1,945

Schedule of activity of non-controlling interest

	(in thousands)
Estimated fair value as of acquisition date	$	13,239
Net income attributable to non-controlling interest	619
Dividend	(318		)
Fair value adjustment	158
Balance as of June 30, 2014	$	13,698

Kleer Lumber Inc [Member]

Acquisition

Schedule of estimated fair values of assets acquired and liabilities assumed as of the acquisition date

	(in thousands)
Current assets	$	5,818
Current liabilities	(3,093		)
Property, plant and equipment	4,098
Intangible assets:
Customer relationships (15 year life)	11,100
Trade name (indefinite life)	4,800
Goodwill	20,527
Net assets acquired	$	43,250

Entegra [Member]

Acquisition

Schedule of estimated fair values of assets acquired and liabilities assumed as of the acquisition date

	(in thousands)
Current assets	$	8,260
Current liabilities	(3,422		)
Property, plant and equipment	10,589
Intangible assets:
Customer relationships (15 year life)	18,600
Trade name (indefinite life)	6,600
Goodwill	30,089
Net assets acquired	70,716
Less non-controlling interest	(13,239		)
Net assets attributable to Headwaters	$	57,477

Gerard [Member]

Acquisition

Schedule of estimated fair values of assets acquired and liabilities assumed as of the acquisition date

	(in thousands)
Current assets	$	9,358
Current liabilities	(5,637		)
Property, plant and equipment	6,617
Goodwill and intangible assets	17,664
Net assets acquired	$	28,002