Discontinued Operations (Tables)

9 Months Ended

Sep. 30, 2016

Summary of Major Classes of Assets and Liabilities of Discontinued Operations on Consolidated Balance Sheet and Income (Loss) from Discontinued Operations

The following is the detail of major classes of assets and liabilities of discontinued operations that were summarized on the Company’s Consolidated Balance Sheet:

	As of December 31, 2015
ASSETS
Current assets
Cash	$	—
Trade receivables (net)		5,017
Other receivables		96
Inventory, net		12,725
Prepaid expense and other		179
Total current assets of discontinued operations		18,017
Total fixed assets (net)		127
Intangible assets (net)		3,065
Goodwill		3,687
Total assets of discontinued operations	$	24,896
Current liabilities
Revolving credit facilities	$	1,795
Accounts payable		1,722
Accrued expenses		455
Total current liabilities of discontinued operations		3,972
Long-term liabilities
Revolving credit facilities		7,225
Total long-term liabilities of discontinued operations		7,225
Total liabilities of discontinued operations	$	11,197

Manitex Liftking, ULC [Member]

Summary of Major Classes of Assets and Liabilities of Discontinued Operations on Consolidated Balance Sheet and Income (Loss) from Discontinued Operations

The following is the detail of major line items that constitute the income (loss) from discontinued operations for Liftking:

	Three Months Ended September 30,					Nine Months Ended September 30,
	2016			2015		2016			2015
Net revenues	$	3,319		$	7,215	$	15,382		$	16,434
Cost of sales		2,916			5,636		11,787			13,485
Research and development costs		90			89		271			265
Selling, general and administrative expenses		657			514		1,727			1,679
Interest expense		118			185		436			525
Foreign currency exchange (loss) gain		(22	)		2		(180	)		394
(Loss) income from discontinued operations before    income  taxes		(484	)		793		981			874
Loss on sale of discontinued operation including    transactions expense of $581		(9,503	)	—			(9,503	)	—
Total (loss) income on discontinued    operations before  income taxes		(9,987	)		793		(8,522	)		874
Income tax expense (benefit) related to    discontinued operations		4,688			182		(186	)		241
Net (loss) income on discontinued operations	$	(14,675	)	$	611	$	(8,336	)	$	633

Load King LLC [Member]

Summary of Major Classes of Assets and Liabilities of Discontinued Operations on Consolidated Balance Sheet and Income (Loss) from Discontinued Operations

The following is the detail of major line items that constitute the income from discontinued operations for Load King:

	Three Months Ended September 30, 2015		Nine Months Ended September 30, 2015
Net revenues	$	4,980	$	14,911
Cost of sales		4,067		12,755
Research and development costs		131		363
Selling, general and administrative expenses		393		1,176
Interest expense		90		265
Other income		—		8
Income from discontinued operations before income taxes		299		360
Income tax related to discontinued operations		46		61
Net income on discontinued operations	$	253	$	299