XML 35 R1.htm IDEA: XBRL DOCUMENT v2.4.0.6
Document and Entity Information
3 Months Ended
Mar. 31, 2012
Apr. 27, 2012
Document and Entity Information    
Entity Registrant Name HANGER, INC.  
Entity Central Index Key 0000722723  
Document Type 10-Q  
Document Period End Date Mar. 31, 2012  
Amendment Flag true  
Amendment Description We are filing this Amendment No. 1 on Form 10-Q/A (the "Amended Filing") to our Quarterly Report on Form 10-Q for the period ended March 31, 2012 originally filed with the Securities and Exchange Commission ("SEC") on May 4, 2012 (the "Original Filing") to present a correction of an error related to calculating the value of work-in-process inventory ("WIP"), which results in a $0.03 and a $0.02 increase in earnings per diluted share, a $0.03 and $0.01 increase in basic earnings per share, and a $1.1 million and a $.5 million increase in net income for the first quarter of 2012 and 2011, respectively. Corresponding adjustments to material costs, personnel costs, other operating expense, inventories, and the associated tax impacts have also been corrected herein. In accordance with applicable SEC rules, this Amended Filing includes certifications from our Chief Executive Officer and Chief Financial Officer dated as of the date of this filing. Except for the items noted above the information included in Item 4 of Part I regarding the material weakness in our internal control over financial reporting and clarification of our inventory policy, no other information included in the Original Filing is being amended by this Amended Filing. The Amended Filing continues to speak as of the date of the Original Filing and we have not updated the Original Filing to reflect events occurring subsequent to the date of the Original Filing, including but not limited to our June 8, 2012 name change from Hanger Orthopedic Group, Inc. to Hanger, Inc. Accordingly, this Amended Filing should be read in conjunction with our filings made with the SEC subsequent to the date of the Original Filing. Refer to Note B - Significant Accounting Policies - Restatement and Revision of Previously Reported Consolidated Financial Information.  
Current Fiscal Year End Date --12-31  
Entity Current Reporting Status Yes  
Entity Filer Category Large Accelerated Filer  
Entity Common Stock, Shares Outstanding   34,117,244
Document Fiscal Year Focus 2012  
Document Fiscal Period Focus Q1