Acquisition (Tables)

9 Months Ended

Sep. 30, 2016

Spencer Forrest, Inc

Fair Values of Assets Acquired

The fair values of net assets acquired are set forth below:

	Acquisition Date
Toppik Acquisition	Fair Value
Inventory and other working capital assets	$	9.6
Property, plant and equipment and other long-term assets		0.2
Trade names and other intangibles		115.8
Goodwill		52.1
Current liabilities		(2.2	)
Cash purchase price as of September 30, 2016 (net of cash acquired)	$	175.5