Hillman Solutions Corp. Annual report pursuant to Section 13 and 15(d)

Annual report pursuant to Section 13 and 15(d)

Income Taxes - Deferred Tax Assets and Liabilities (Detail)

Income Taxes - Deferred Tax Assets and Liabilities (Detail) (USD $) In Thousands, unless otherwise specified	Dec. 31, 2014	Jun. 29, 2014	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Successor [Member]
Current Deferred Tax Asset:
Inventory	$ 9,905
Bad debt reserve	956
Casualty loss reserve	363
Accrued bonus / deferred compensation	1,013
Deferred rent	0
Derivative security value	276
Deferred financing fees	0
Deferred revenue - shipping terms	421
Medical insurance reserve	373
Original issue discount amortization	0
Transaction costs	0
Federal / foreign net operating loss	0
State net operating loss	0
Unrecognized tax benefit	0
Tax credit carryforwards	0
All other	31
Gross deferred tax assets	13,338
Valuation allowance for deferred tax assets	(99)
Net deferred tax assets	13,239
Deferred Tax Liability:
Intangible asset amortization	0
Property and equipment	0
All other items	0
Deferred tax liabilities	0
Non-current Deferred Tax Asset:
Inventory	0
Bad debt reserve	0
Casualty loss reserve	502
Accrued bonus / deferred compensation	907
Deferred rent	68
Derivative security value	0
Deferred distribution of foreign subsidiary	312
Deferred financing fees	5,190
Deferred revenue - shipping terms	0
Medical insurance reserve	0
Original issue discount amortization	513
Transaction costs	1,389
Federal / foreign net operating loss	37,552
State net operating loss	4,089
Unrecognized tax benefit	(435)	(465)
Tax credit carryforwards	3,619
All other	531
Gross deferred tax assets	54,614
Valuation allowance for deferred tax assets	(1,124)
Net deferred tax assets	53,490
Deferred Tax Liability:
Intangible asset amortization	303,124
Property and equipment	24,147
Deferred tax liabilities	327,271
Net deferred tax liability	260,542
Long term net deferred tax liability	273,781
Current net deferred tax asset	13,239
Long term net deferred tax asset	0
Net deferred tax liability	260,542
Predecessor [Member]
Current Deferred Tax Asset:
Inventory			8,377
Bad debt reserve			978
Casualty loss reserve			297
Accrued bonus / deferred compensation			1,805
Deferred rent			0
Derivative security value			(120)
Deferred financing fees			0
Deferred revenue - shipping terms			285
Medical insurance reserve			355
Original issue discount amortization			0
Transaction costs			0
Federal / foreign net operating loss			0
State net operating loss			0
Unrecognized tax benefit			0
Tax credit carryforwards			0
All other			(275)
Gross deferred tax assets			11,702
Valuation allowance for deferred tax assets			(606)
Net deferred tax assets			11,096
Deferred Tax Liability:
Intangible asset amortization			0
Property and equipment			0
All other items			0
Deferred tax liabilities			0
Non-current Deferred Tax Asset:
Inventory			0
Bad debt reserve			0
Casualty loss reserve			410
Accrued bonus / deferred compensation			4,608
Deferred rent			546
Derivative security value			0
Deferred financing fees			283
Deferred revenue - shipping terms			0
Medical insurance reserve			0
Original issue discount amortization			596
Transaction costs			3,454
Federal / foreign net operating loss			20,595
State net operating loss			2,524
Unrecognized tax benefit		(465)	(2,024)	(3,002)	(4,440)
Tax credit carryforwards			2,881
All other			824
Gross deferred tax assets			34,697
Valuation allowance for deferred tax assets			(2,302)
Net deferred tax assets			32,395
Deferred Tax Liability:
Intangible asset amortization			135,335
Property and equipment			17,106
All other items			14
Deferred tax liabilities			152,455
Net deferred tax liability			108,964
Long term net deferred tax liability			120,060
Current net deferred tax asset			11,096
Long term net deferred tax asset			0
Net deferred tax liability			$ 108,964