Segment Reporting

9 Months Ended

Sep. 30, 2011

Segment Reporting [Abstract]

Segment Reporting

Note 8 – Segment Reporting

Based on our continual monitoring of the long-term economic characteristics, products and production processes, class of customer, and distribution methods of our operating segments, we have identified each of our operating segments below as reportable segments.  We believe this segmentation is appropriate based upon operating decisions and performance assessments by our President and Chief Executive Officer, who joined us in February 2011, and has increased the level of details reviewed.  The accounting policies of the reportable segments are the same as described in Note 1, Summary of Significant Accounting Policies.

	Successor												Predecessor
	Three Months Ended September 30,						Nine Months Ended September 30,			Period from February 26 to September 30,			Period from January 1 to February 26,
	2011			2010			2011			2010			2010
Net sales:
Wheels	$	105,994		$	78,444		$	300,430		$	172,270		$	38,379
Gunite		63,421			49,997			189,745			125,752			29,804
Brillion Iron Works		36,721			28,331			110,175			60,897			11,442
Imperial Group		34,693			21,323			93,246			47,668			12,022
Consolidated total	$	240,829		$	178,095		$	693,596		$	406,587		$	91,647
Income (loss) from operations:
Wheels	$	15,408		$	10,661		$	39,032		$	16,986		$	2,663
Gunite		(3,083	)		1,215			(1,007	)		4,101			277
Brillion Iron Works		367			(1,215	)		1,789			621			(986	)
Imperial Group		287			(447	)		3,178			(2,080	)		(1,011	)
Corporate / Other		(8,488	)		(8,734	)		(28,600	)		(25,561	)		(5,172	)
Consolidated total	$	4,491		$	1,480		$	14,392		$	(5,933	)	$	(4,229	)

As of September 30, 2011, current and prior period operating results from Bostrom Seating, Fabco Automotive, and Brillion Farm were reclassified to discontinued operations.  Excluded from net sales above, are inter-segment sales from Brillion Iron Works to Gunite.  During the three months ended September 30, 2011 and September 30, 2010 inter-segment sales were $9,166 and $5,960 respectively.  For the nine month period ending September 30, 2011, the period January 1, 2010 to February 26, 2010 and the period February 26, 2010 to September 30, 2010, inter-segment sales were $26,231, $2,942, and $15,055, respectively.

	As of
	September 30, 2011		December 31, 2010
Total assets:
Wheels	$	517,439	$	482,175
Gunite		180,527		157,233
Brillion Iron Works		63,833		53,914
Bostrom Seating		-		13,985
Imperial Group		40,665		29,793
Fabco Automotive		-		44,881
Brillion Farm		-		3,625
Corporate / Other		59,682		88,444
Consolidated total	$	862,146	$	874,050