v2.4.0.6
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Accounting Policies, by Policy (Policies)
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12 Months Ended |
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| Earnings Per Share, Policy [Policy Text Block] |
Earnings Per Share
Due to rounding, the sum of earnings per share
of Continuing operations and Discontinued operations may not
equal earnings per share of Net income. |
| Discontinued Operations, Policy [Policy Text Block] |
Discontinued Operations – Installation
Services
In 2008, as a result of the downturn in the
residential housing market, Griffon exited substantially all
operating activities of its Installation Services segment
which sold, installed and serviced garage doors and openers,
fireplaces, floor coverings, cabinetry and a range of related
building products, primarily for the new residential housing
market. Operating results of substantially all of this
segment have been reported as discontinued operations in the
Consolidated Statements of Operations for all periods
presented; the Installation Services segment is excluded from
segment reporting. |
| Reclassifications and Adoption of New Accounting Guidance [Policy Text Block] |
Reclassifications and Adoption of New
Accounting Guidance
Certain amounts in prior years have been
reclassified to conform to the current year
presentation. |
| Use of Estimates, Policy [Policy Text Block] |
Use of estimates
The preparation of financial statements in
conformity with accounting principles generally accepted in
the United States requires management to make estimates and
assumptions that affect the reported amounts of assets and
liabilities, disclosure of contingent assets and liabilities
at the date of the financial statements, and the reported
amounts of revenue and expenses during the reporting periods.
These estimates may be adjusted due to changes in economic,
industry or customer financial conditions, as well as changes
in technology or demand. Significant estimates include
allowances for doubtful accounts receivable and returns, net
realizable value of inventories, restructuring reserves,
valuation of goodwill and intangible assets, percentage of
completion method of accounting, pension assumptions, useful
lives associated with depreciation and amortization of
intangible and fixed assets, warranty reserves, sales
incentive accruals, stock based compensation assumptions,
income taxes and tax valuation reserves, environmental
reserves, legal reserves, insurance reserves and the
valuation of discontinued assets and liabilities, and the
accompanying disclosures. These estimates are based on
management’s best knowledge of current events and
actions Griffon may undertake in the future. Actual results
may ultimately differ from these estimates. |
| Cash and Cash Equivalents, Policy [Policy Text Block] |
Cash and equivalents
Griffon considers all highly liquid
investments purchased with an initial maturity of three
months or less to be cash equivalents. Cash equivalents
primarily consist of overnight commercial paper, highly-rated
liquid money market funds backed by U.S. Treasury securities
and U.S. Agency securities, as well as insured bank deposits.
Griffon had cash in non-U.S. bank accounts of approximately
$15,914 and $39,738 at September 30, 2012 and 2011,
respectively. Substantially all U.S. cash and equivalents are
covered by government insurance or backed by government
securities. Griffon regularly evaluates the financial
stability of all institutions and funds that hold its cash
and equivalents. |
| Fair Value of Financial Instruments, Policy [Policy Text Block] |
Fair value of financial
instruments
The carrying values of cash and equivalents,
accounts receivable, accounts and notes payable and revolving
credit debt approximate fair value due to either the
short-term nature of such instruments or the fact that the
interest rate of the revolving credit debt is based upon
current market rates.
The fair values of Griffon’s 2018 senior
notes, 2017 and 2023 4% convertible notes approximated
$580,250, $102,000 and $544, respectively on September 30,
2012. Fair values were based upon quoted market prices (level
1 inputs).
Insurance contracts with a value of $4,183 and
trading securities with a value of $697 at September 30,
2012, are measured and recorded at fair value based upon
quoted prices in active markets for identical assets (level 1
inputs).
Items Measured at Fair Value on a Recurring
Basis
At September 30, 2012, Griffon had $1,500 of
Australian dollar contracts at a weighted average rate of
$0.966. The contracts, which protect Australia operations
from currency fluctuations for U.S. dollar based purchases,
do not qualify for hedge accounting and a fair value loss of
$1 was recorded in other assets and to other income for the
outstanding contracts based on similar contract values (level
2 inputs) for the year ended September 30, 2012. All
contracts expire in 15 to 75 days.
Pension plan assets with a fair value of
$160,833 at September 30, 2012, are measured and recorded at
fair value based upon quoted prices in active markets for
identical assets (level 1 inputs), quoted market prices for
similar assets (level 2 inputs) and derived by audited
financial statements (level 3 inputs). |
| Foreign Currency Transactions and Translations Policy [Policy Text Block] |
Non-U.S. currency translation
Assets and liabilities of non-U.S.
subsidiaries, where the functional currency is not the U.S.
dollar, have been translated at year-end exchange rates and
profit and loss accounts have been translated using weighted
average exchange rates. Adjustments resulting from currency
translation have been recorded in the equity section of the
balance sheet as cumulative translation adjustments. Assets
and liabilities of an entity that are denominated in
currencies other than that entity’s functional currency
are remeasured into the functional currency using period end
exchange rates, or historical rates where applicable to
certain balances. Gains and losses arising on remeasurements
are recorded within the Statement of Operations as a
component of Other income (expense). |
| Revenue Recognition, Policy [Policy Text Block] |
Revenue recognition
Revenue is recognized when the following
circumstances are satisfied: a) persuasive evidence of an
arrangement exists, b) delivery has occurred, title has
transferred or services are rendered, c) price is fixed and
determinable and d) collectability is reasonably assured.
Goods are sold on terms which transfer title and risk of loss
at a specified location. Revenue recognition from product
sales occurs when all factors are met, including transfer of
title and risk of loss, which occurs either upon shipment or
upon receipt by customers at the location specified in the
terms of sale. Other than standard product warranty
provisions, sales arrangements provide for no other
significant post-shipment obligations. From time to time and
for certain customers rebates and other sales incentives,
promotional allowances or discounts are offered, typically
related to customer purchase volumes, all of which are fixed
or determinable and are classified as a reduction of revenue
and recorded at the time of sale. Griffon provides for sales
returns allowances based upon historical returns
experience.
Telephonics earns a substantial portion of its
revenue as either a prime or subcontractor from contract
awards with the U.S. Government, as well as non-U.S.
governments and other commercial customers. These formal
contracts are typically long-term in nature, usually greater
than one year. Revenue and profits from these long-term fixed
price contracts are recognized under the
percentage-of-completion method of accounting. Revenue and
profits on fixed-price contracts that contain engineering as
well as production requirements are recorded based on the
ratio of total actual incurred costs to date to the total
estimated costs for each contract (cost-to-cost method).
Using the cost-to-cost method, revenue is recorded at amounts
equal to the ratio of actual cumulative costs incurred
divided by total estimated costs at completion, multiplied by
the total estimated contract revenue, less the cumulative
revenue recognized in prior periods. The profit recorded on a
contract using this method is equal to the current estimated
total profit margin multiplied by the cumulative revenue
recognized, less the amount of cumulative profit previously
recorded for the contract in prior periods. As this method
relies on the substantial use of estimates, these projections
may be revised throughout the life of a contract. Components
of this formula and ratio that may be estimated include gross
profit margin and total costs at completion. The cost
performance and estimates to complete on long-term contracts
are reviewed, at a minimum, on a quarterly basis, as well as
when information becomes available that would necessitate a
review of the current estimate. Adjustments to estimates for
a contract’s estimated costs at completion and estimated
profit or loss often are required as experience is gained,
and as more information is obtained, even though the scope of
work required under the contract may or may not change, or if
contract modifications occur. The impact of such adjustments
or changes to estimates is made on a cumulative basis in the
period when such information has become known. Gross profit
is affected by a variety of factors, including the mix of
products, systems and services, production efficiencies,
price competition and general economic conditions.
Revenue and profits on cost-reimbursable type
contracts are recognized as allowable costs are incurred on
the contract at an amount equal to the allowable costs plus
the estimated profit on those costs. The estimated profit on
a cost-reimbursable contract may be fixed or variable based
on the contractual fee arrangement. Incentive and award fees
on these contracts are recorded as revenue when the criteria
under which they are earned are reasonably assured of being
met and can be estimated.
For contracts whose anticipated total costs
exceed the total expected revenue, an estimated loss is
recognized in the period when identifiable. A provision for
the entire amount of the estimated loss is recorded on a
cumulative basis.
Amounts representing contract change orders or
claims are included in revenue only when they can be reliably
estimated and their realization is probable, and are
determined on a percentage-of-completion basis measured by
the cost-to-cost method. |
| Accounts receivable, allowance for doubtful accounts and concentrations of credit risk [Policy Text Block] |
Accounts receivable, allowance for doubtful
accounts and concentrations of credit risk
Accounts receivable is composed principally of
trade accounts receivable that arise primarily from the sale
of goods or services on account and is stated at historical
cost. A substantial portion of Griffon’s trade
receivables are from customers of HBP, of which the largest
customer is Home Depot, whose financial condition is
dependent on the construction and related retail sectors of
the economy. In addition, a significant portion of
Griffon’s trade receivables are from one Plastics
customer, P&G, whose financial condition is dependent on
the consumer products and related sectors of the economy. As
a percentage of consolidated accounts receivable, U.S.
Government related programs was 18%, while Home Depot and
P&G were each under 10%. Griffon performs continuing
evaluations of the financial condition of its customers, and
although Griffon generally does not require collateral,
letters of credit may be required from customers in certain
circumstances.
Trade receivables are recorded at the stated
amount, less allowance for doubtful accounts and, when
appropriate, for customer program reserves and cash
discounts. The allowance represents estimated uncollectible
receivables associated with potential customer defaults on
contractual obligations (usually due to customers’
potential insolvency). The allowance for doubtful accounts
includes amounts for certain customers where a risk of
default has been specifically identified, as well as an
amount for customer defaults based on a formula when it is
determined the risk of some default is probable and
estimable, but cannot yet be associated with specific
customers. The provision related to the allowance for
doubtful accounts was recorded in SG&A expenses.
Customer program reserves and cash discounts
are netted against accounts receivable when it is customer
practice to reduce invoices for these amounts. The amount
netted against accounts receivable in 2012 and 2011 was
$8,653 and $12,683, respectively. |
| Contract Costs And Recognized Income Not Yet Billed [Policy Text Block] |
Contract costs and recognized income not
yet billed
Contract costs and recognized income not yet
billed consists of amounts accounted for under the percentage
of completion method of accounting, recoverable costs and
accrued profit that cannot yet be invoiced under the terms of
certain long-term contracts. Amounts will be invoiced when
applicable contract terms such as the achievement of
specified milestones or product delivery, are met. |
| Inventory, Policy [Policy Text Block] |
Inventories
Inventories, stated at the lower of cost
(first-in, first-out or average) or market, include material,
labor and manufacturing overhead costs.
Griffon’s businesses typically do not
require inventory that is susceptible to becoming obsolete or
dated. In general, Telephonics sells products in connection
with programs authorized and approved under contracts awarded
by the U.S. Government or agencies thereof, either as prime
or subcontractor, and in accordance with customer
specifications. Plastics produces fabricated materials used
by customers in the production of their products and these
materials are produced against orders by those customers. HBP
produces doors and non-powered lawn and garden tools in
response to orders from customers of retailers and dealers or
based on expected orders, as applicable. |
| Property, Plant and Equipment, Policy [Policy Text Block] |
Property, plant and equipment
Property, plant and equipment includes the
historical cost of land, buildings, equipment and significant
improvements to existing plant and equipment. Expenditures
for maintenance, repairs and minor renewals are expensed as
incurred. When property or equipment is sold or otherwise
disposed of, the related cost and accumulated depreciation is
removed from the respective accounts and the gain or loss is
realized in income.
Depreciation expense, which includes
amortization of assets under capital leases, was $58,216,
$52,844 and $38,456 for the years ended September 30, 2012,
2011 and 2010, respectively, and was calculated on a
straight-line basis over the estimated useful lives of the
assets. Estimated useful lives for property, plant and
equipment are as follows: buildings and building
improvements, 25 to 40 years; machinery and equipment, 2 to
15 years and leasehold improvements, over the term of the
lease or life of the improvement, whichever is
shorter.
Capitalized interest costs included in
property, plant and equipment were $2,975, $2,250 and $1,700
for the years ended September 30, 2012, 2011 and 2010,
respectively. The original cost of fully-depreciated
property, plant and equipment remaining in use at September
30, 2012 was approximately $195,000. |
| Goodwill and Intangible Assets, Intangible Assets, Indefinite-Lived, Policy [Policy Text Block] |
Goodwill and indefinite-lived
intangibles
Goodwill is the excess of the acquisition cost
of a business over the fair value of the identifiable net
assets acquired. Goodwill is not amortized, but is subject to
an annual impairment test unless during an interim period,
impairment indicators, such as a significant change in the
business climate, exist.
Griffon performed its annual impairment
testing of goodwill as of September 30, 2012. The performance
of the test involves a two-step process. The first step
involves comparing the fair value of Griffon’s reporting
units with the reporting unit’s carrying amount,
including goodwill. Griffon generally determines the fair
value of its reporting units using the income approach
methodology of valuation that includes the present value of
expected future cash flows. This method uses Griffon’s
own market assumptions. If the carrying amount of a reporting
unit exceeds the reporting unit’s fair value, Griffon
performs the second step of the goodwill impairment test to
determine the amount of impairment loss. The second step
compares the implied fair value of the reporting unit’s
goodwill with the carrying amount of that goodwill.
Griffon defines its reporting units as its
three segments.
Griffon used five year projections and a 3.0%
terminal value to which discount rates between 9.5% and 11.5%
were applied to calculate each unit’s fair value. To
substantiate fair values derived from the income approach
methodology of valuation, the implied fair value was
reconciled to Griffon’s market capitalization, the
results of which supported the implied fair values. Any
changes in key assumptions or management judgment with
respect to a reporting unit or its prospects, which may
result from a decline in Griffon’s stock price, a change
in market conditions, market trends, interest rates or other
factors outside Griffon’s control, or significant
underperformance relative to historical or project future
operating results, could result in a significantly different
estimate of the fair value of the reporting units, which
could result in a future impairment charge.
Based upon the results of the annual
impairment review, it was determined that the fair value of
each reporting unit substantially exceeded the carrying value
of the assets, as performed under step one, and no impairment
existed.
Similar to Goodwill, Griffon tests
indefinite-lived intangible assets at least annually and when
indicators of impairment exist. Griffon uses a discounted
cash flow method to calculate and compare the fair value of
the intangible to its book value. This method uses
Griffon’s own market assumptions which are reasonable
and supportable. If the fair value is less than the book
value of the indefinite-lived intangibles, an impairment
charge would be recognized. There was no impairment related
to any indefinite-lived intangible assets in 2012. |
| Definite-Lived Long-Lived Assets [Policy Text Block] |
Definite-lived long-lived assets
Amortizable intangible assets are carried at
cost less accumulated amortization. For financial reporting
purposes, definite-lived intangible assets are amortized on a
straight-line basis over their useful lives, generally eight
to twenty-five years. Long-lived assets and certain
identifiable intangible assets to be held and used are
reviewed for impairment whenever events or changes in
circumstances indicate that the carrying amount of such
assets may not be recoverable. Determination of
recoverability is based on an estimate of undiscounted future
cash flows resulting from the use of the asset and its
eventual disposition.
For 2012 and 2011, the future undiscounted
cash flows expected to be generated from the use of
definite-lived long-lived assets were substantially greater
than the carrying value of the assets, and as such, there was
no impairment. |
| Income Tax, Policy [Policy Text Block] |
Income taxes
Income taxes are accounted for under the
liability method. Deferred taxes reflect the tax consequences
on future years of differences between the tax bases of
assets and liabilities and their financial reporting amounts.
The carrying value of Griffon’s deferred tax assets is
dependent upon Griffon’s ability to generate sufficient
future taxable income in certain tax jurisdictions. Should
Griffon determine that it is more likely than not that some
portion of the deferred tax assets will not be realized, a
valuation allowance against the deferred tax assets would be
established in the period such determination was made.
Griffon provides for uncertain tax positions
and any related interest and penalties based upon
Management’s assessment of whether a tax benefit is more
likely than not of being sustained upon examination by tax
authorities. At September 30, 2012 Griffon believes that it
has appropriately accounted for all unrecognized tax
benefits. As of September 30, 2012, 2011 and 2010, Griffon
has recorded unrecognized tax benefits in the amount of
$11,876, $12,910 and $11,764, respectively. Accrued interest
and penalties related to income tax matters are recorded in
the provision for income taxes. |
| Research And Development Costs, Shipping And Handling Costs And Advertising Costs [Policy Text Block] |
Research and development costs, shipping
and handling costs and advertising costs
Research and development costs not recoverable
under contractual arrangements are charged to SG&A
expense as incurred and amounted to $23,600, $23,900 and
$21,400 in 2012, 2011 and 2010, respectively.
SG&A expenses include shipping and
handling costs of $40,200 in 2012, $41,600 in 2011 and
$32,100 in 2010 and advertising costs, which are expensed as
incurred, of $22,000 in 2012, $23,000 in 2011 and $14,700 in
2010. |
| Risk, Retention and Insurance [Policy Text Block] |
Risk, Retention and Insurance
Griffon’s property and casualty insurance
programs contain various deductibles that, based on
Griffon’s experience, are typical and customary for a
company of its size and risk profile. Griffon generally
maintains deductibles for claims and liabilities related
primarily to workers’ compensation, general, product and
automobile liability as well as property damage and business
interruption losses resulting from certain events. Griffon
does not consider any of the deductibles to represent a
material risk to Griffon. Griffon accrues for claim exposures
that are probable of occurrence and can be reasonably
estimated. Insurance is maintained to transfer risk beyond
the level of self-retention and provides protection on both
an individual claim and annual aggregate basis.
In the U.S., Griffon currently self-assumes
its general and product liability claims up to $350 per
occurrence and its workers’ compensation and automobile
liability claims up to $250 per occurrence. Third-party
insurance provides primary level coverage in excess of these
deductible amounts up to certain specified limits. In
addition, Griffon has excess liability insurance from
third-party insurers on both an aggregate and an individual
occurrence basis substantially in excess of the limits of the
primary coverage.
Griffon has local insurance coverage in
Germany, Brazil, Canada, Ireland, Australia, Turkey, Mexico
and China which is subject to reasonable deductibles. Griffon
has worldwide excess coverage above these local
programs.
Griffon Corporation and its U.S. subsidiaries
also self assume health related claims to a maximum of $300
per participant, per year. |
| Pension and Other Postretirement Plans, Policy [Policy Text Block] |
Pension Benefits
Griffon sponsors defined and supplemental
benefit pension plans for certain employees and retired
employees. Annual amounts relating to these plans are
recorded based on actuarial projections, which include
various actuarial assumptions, including discount rates,
assumed rates of return, compensation increases and turnover
rates. The actuarial assumptions used to determine pension
liabilities and assets, as well as pension expense, are
reviewed on an annual basis when modifications to assumptions
are made based on current economic conditions and trends. The
expected return on plan assets is determined based on the
nature of the plans’ investments and expectations for
long-term rates of return. The discount rate used to measure
obligations is based on a corporate bond spot-rate yield
curve that matches projected future benefit payments with the
appropriate spot rate applicable to the timing of the
projected future benefit payments. The assumptions utilized
in recording Griffon’s obligations under the defined
benefit pension plans are believed to be reasonable based on
experience and advice from independent actuaries; however,
differences in actual experience or changes in the
assumptions may materially affect Griffon’s financial
position or results of operations.
The U.S. components of the defined benefit
plans, which excludes the supplemental and post retirement
healthcare and insurance benefit plans, are frozen and have
stopped accruing benefits. |
| Newly Issued But Not Yet Effective Accounting Pronouncements [Policy Text Block] |
Newly issued but not yet effective
accounting pronouncements
In June 2011, the FASB issued new accounting
guidance which requires the presentation of comprehensive
income, the components of net income, and the components of
other comprehensive income either in a single continuous
statement of comprehensive income, or in two separate but
consecutive statements. The new accounting rules eliminate
the option to present components of other comprehensive
income as part of the statement of changes in
shareholders’ equity. The new accounting rules will be
effective for the Company in 2013 and are not expected to
have a material effect on the Company’s financial
condition or results of operations.
In September 2011, the FASB issued new
accounting guidance that allows an entity to first assess
qualitative factors to determine whether it is necessary to
perform the two-step quantitative impairment testing of
goodwill and indefinite life intangibles. This guidance is
effective for the Company in 2013 and is not expected to have
an impact on the Company’s financial condition or result
of operations. |
| New Accounting Pronouncements, Policy [Policy Text Block] |
Recently issued effective accounting
pronouncements
None |
| X |
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Disclosure of accounting policy for revenue recognition. If the entity has different policies for different types of revenue transactions, the policy for each material type of transaction is generally disclosed. If a sales transaction has multiple element arrangements (for example, delivery of multiple products, services or the rights to use assets) the disclosure may indicate the accounting policy for each unit of accounting as well as how units of accounting are determined and valued. The disclosure may encompass important judgment as to appropriateness of principles related to recognition of revenue. The disclosure also may indicate the entity's treatment of any unearned or deferred revenue that arises from the transaction.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 605
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SAB TOPIC 13.B.Q1)
-URI http://asc.fasb.org/extlink&oid=6600647&loc=d3e214044-122780
Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Principles Board Opinion (APB)
-Number 22
-Paragraph 8, 12, 13
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.
Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18780-107790
Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section 50
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18823-107790
Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18726-107790
Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Staff Accounting Bulletin (SAB)
-Number Topic 13
-Section B
-Paragraph Question 1
+ Details
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| Namespace Prefix: |
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| X |
- Definition
Disclosure of accounting policy for the use of estimates in the preparation of financial statements in conformity with generally accepted accounting principles.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Statement of Position (SOP)
-Number 94-6
-Paragraph 11, 14
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.
Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 275
-SubTopic 10
-Section 50
-Paragraph 9
-URI http://asc.fasb.org/extlink&oid=6927468&loc=d3e6143-108592
Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 275
-SubTopic 10
-Section 50
-Paragraph 8
-URI http://asc.fasb.org/extlink&oid=6927468&loc=d3e6132-108592
Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 275
-SubTopic 10
-Section 50
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=6927468&loc=d3e6061-108592
+ Details
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| Balance Type: |
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| Period Type: |
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