The following tables present the effect of the correction of the misstatements and the revision on the Consolidated Statements of Operations and Comprehensive Income (Loss), as further described in Note 1. Also, as further described in Note 2, due to the disposition of PBC and the related discontinued operations treatment, the tables below present separately the impact of the correction of the misstatements as well as the effect of recasting the prior periods for the PBC discontinued operations.


	Year Ended December 31, 2016
	As Originally Reported			Adjustment			Discontinued Operations			As Revised
Cost of sales (exclusive of depreciation and amortization)	$	621,022		$	815		$	(192,994	)	$	428,843
Selling, general and administrative expense		80,266			870			(16,992	)		64,144
Depreciation and amortization		62,488			85			(11,852	)		50,721
Other operating expense (income)		288			548			(27	)		809
Income from operations		59,400			(2,318	)		(22,303	)		34,779
Loss on extinguishment of debt and write-off of unamortized debt issuance costs		3,089			(500	)		—			2,589
Other (income) expense, net		(2,591	)		(783	)		503			(2,871	)
Income (loss) from continuing operations before provision (benefit) for income taxes and share of net income from joint venture		(7,309	)		(1,035	)		(22,522	)		(30,866	)
Provision (benefit) for income taxes		(9,313	)		244			(6,369	)		(15,438	)
Income (loss) from continuing operations		7,942			(1,279	)		(16,153	)		(9,490	)

Net income (loss)	$	7,942		$	(1,279	)				$	6,663
Other comprehensive income (loss):
Change in fair value of interest rate swap		3,015			(1,105	)					1,910
Foreign currency translation loss		(8,984	)		(1,639	)					(10,623	)

Other comprehensive loss		(5,969	)		(2,744	)					(8,713	)

Comprehensive income (loss)	$	1,973		$	(4,023	)				$	(2,050	)

Basic net income (loss) per share	$	0.29		$	(0.05	)				$	0.25
Diluted net income (loss) per share	$	0.29		$	(0.05	)				$	0.25


	Year Ended December 31, 2015
	As Originally Reported			Adjustment			Discontinued Operations			As Revised
Selling, general and administrative expense	$	51,745		$	596		$	(17,468	)	$	34,873
Depreciation and amortization		44,482			(13	)		(11,496	)		32,973
Other operating expense (income)		(687	)		663			—			(24	)
Income (loss) from operations		26,797			(1,246	)		(25,493	)		58
Loss on extinguishment of debt and write-off of unamortized debt issuance costs		18,673			500			—			19,173
Income (loss) from continuing operations before provision (benefit) for income taxes and share of net income from joint venture		(22,950	)		(1,746	)		(24,522	)		(49,218	)
Provision (benefit) for income taxes		(10,518	)		(2,691	)		(6,633	)		(19,842	)
Income (loss) from continuing operations		(7,431	)		945			(17,889	)		(24,375	)

Net income (loss)	$	(7,431	)	$	945					$	(6,486	)
Other comprehensive income (loss):
Change in fair value of interest rate swap		(2,584	)		947						(1,637	)
Foreign currency translation loss		(21,936	)		(2,967	)					(24,903	)

Other comprehensive loss		(24,520	)		(2,020	)					(26,540	)

Comprehensive income (loss)	$	(31,951	)	$	(1,075	)				$	(33,026	)

Basic net income (loss) per share	$	(0.35	)	$	0.04					$	(0.31	)
Diluted net income (loss) per share	$	(0.35	)	$	0.04					$	(0.31	)

The following table presents the effect of the correction of the misstatements on the Consolidated Balance Sheet as well as the effect of recasting the prior periods for the PBC discontinued operations.


	As of December 31, 2016
	As Originally Reported			Adjustment			Discontinued Operations			As Revised
Income tax receivable	$	—		$	1,041		$	700		$	1,741
Other current assets		11,752			32			(4,755	)		7,029
Total current assets		280,555			1,073			700			282,328
Property, plant and equipment, net		322,953			(487	)		(92,373	)		230,093
Goodwill		450,311			2,127			(8,909	)		443,529
Investment in joint venture		40,694			(4,686	)		—			36,008
Other non-current assets		9,892			(839	)		(940	)		8,113
Total assets		1,360,386			(2,812	)		700			1,358,274
Accounts payable		75,719			(15	)		(31,014	)		44,690
Accrued salaries, wages and benefits		24,996			1,464			(9,234	)		17,226
Income tax payable		2,125			—			(2,125	)		—
Other current liabilities		23,025			(524	)		(2,176	)		20,325
Total current liabilities		138,616			925			700			140,241
Deferred tax liabilities		99,591			600			(4,173	)		96,018
Other non-current liabilities		21,267			1,471			(8,438	)		14,300
Total liabilities		1,045,187			2,996			700			1,048,883
Retained earnings		55,509			(334	)					55,175
Accumulated other comprehensive loss		(25,122	)		(5,474	)					(30,596	)
Total stockholders’ equity		315,199			(5,808	)					309,391
Total liabilities and stockholders’ equity		1,360,386			(2,812	)		700			1,358,274

The following tables present the effect of the correction of the misstatements on our Consolidated Statements of Changes in Stockholders’ Equity.


	As of and for the Year Ended December 31, 2016
	As Previously Reported			Adjustment			As Revised
Net income (loss)	$	7,942		$	(1,279	)	$	6,663
Retained earnings		55,509			(334	)		55,175
Change in fair value of interest rate swap		3,015			(1,105	)		1,910
Share-based compensation expense		4,270			(335	)		3,935
Foreign currency translation loss		(8,984	)		(1,639	)		(10,623	)
Accumulated other comprehensive loss		(25,122	)		(5,474	)		(30,596	)
Total stockholders’ equity		315,199			(5,808	)		309,391

	As of and for the Year Ended December 31, 2015
	As Previously Reported			Adjustment			As Revised
Net income (loss)	$	(7,431	)	$	945		$	(6,486	)
Retained earnings		55,151			945			56,096
Change in fair value of interest rate swap		(2,584	)		947			(1,637	)
Share-based compensation expense		3,704			335			4,039
Foreign currency translation loss		(21,936	)		(2,967	)		(24,903	)
Accumulated other comprehensive loss		(19,153	)		(2,730	)		(21,883	)
Additional paid-in capital		277,582			335			277,917
Total stockholders’ equity		313,881			(1,450	)		312,431

The following tables present the effect of the correction of the misstatements on our Consolidated Statements of Cash Flows.


	Year Ended December 31, 2016
	As Originally Reported			Adjustment			Reclasses (1)			As Revised
Net income (loss)	$	7,942		$	(1,279	)				$	6,663
Adjustments to reconcile net income to net cash provided by (used by) operating activities:
Depreciation and amortization		62,488			85						62,573
Write-off of debt issuance costs		3,089			(500	)					2,589
Compensation expense from issuance of share-based awards		4,270			(335	)					3,935
Deferred income taxes		(10,430	)		(5,096	)					(15,526	)
Other		—			(122	)					(122	)
Changes in operating assets and liabilities:
Other current assets		(269	)		(253	)					(522	)
Other non-current assets		1,833			548						2,381
Income taxes payable (receivable)		—			(501	)		284			(217	)
Other liabilities		1,946			6,828			390			9,164

Net cash provided by (used by) operating activities		69,303			(625	)		674			69,352

Cash flows from investing activities
Proceeds from insurance claim		—			122						122

Net cash provided by (used by) investing activities		(41,346	)		122			—			(41,224	)

Cash flows from financing activities
Proceeds from long-term debt (2)		—			44,000						44,000
Repayment of long-term debt (2)		(30,000	)		(25,000	)					(55,000	)
Proceeds from (repayment of) short-term debt, net		18,544			(19,000	)					(456	)
Proceeds from shares issued		2,832			(2,832	)					—
Proceeds from issuance of stock and exercise of stock options		—			2,832						2,832
Shares withheld to satisfy income tax withholding		—						(173	)		(173	)

Net cash provided by (used by) financing activities		(24,308	)		—			(173	)		(24,481	)

Effect of exchange rate changes on cash flows		(4,331	)		—			2			(4,329	)

Net change in cash and cash equivalents		(682	)		(503	)		503			(682	)
Cash and cash equivalents at beginning of period		15,087									15,087

Cash and cash equivalents at end of period		14,405			(503	)		503			14,405


	Year Ended December 31, 2015
	As Originally Reported			Adjustment			Reclasses (1)			As Revised
Net income (loss)	$	(7,431	)	$	945					$	(6,486	)
Adjustments to reconcile net income to net cash provided by (used by) operating activities:
Depreciation and amortization		44,482			(13	)					44,469
Write-off of debt issuance costs		18,673			500						19,173
Compensation expense from issuance of share-based awards		3,704			335						4,039
Deferred income taxes		(16,878	)		(2,265	)					(19,143	)
Changes in operating assets and liabilities:
Accounts receivable		(1,343	)					(1,149	)		(2,492	)
Other current assets		(944	)		865						(79	)
Other non-current assets		(1,501	)		942						(559	)
Income taxes payable (receivable)		—			(540	)		3,171			2,631
Other liabilities		4,999			(307	)		(1,251	)		3,441
Accounts payable		(6,748	)		(1,215	)					(7,963	)

Net cash provided by (used by) operating activities		33,310			(753	)		771			33,328

Net cash provided by (used by) investing activities		(665,838	)		—			—			(665,838	)

Cash flows from financing activities
Shares withheld to satisfy income tax withholding		—						(231	)		(231	)

Net cash provided by (used by) financing activities		611,851			—			(231	)		611,620

Effect of exchange rate changes on cash flows		(1,553	)		215			(2	)		(1,340	)

Net change in cash and cash equivalents		(22,230	)		(538	)		538			(22,230	)
Cash and cash equivalents at beginning of period		37,317									37,317

Cash and cash equivalents at end of period		15,087			(538	)		538			15,087

(1)	Includes the reclassification of prior period amounts to reflect current period presentation for the adoption of ASU 2016-09 (see Note 1), as well as for the addition of the income taxes payable (receivable) line item.

(2)	The 2016 presentation of proceeds from and repayments of long-term debt were shown net. The adjustments made are to present these amounts gross for each activity (proceeds from and repayments of) during 2016.