ORION ENGINEERED CARBONS S.A., 6-K filed on 8/1/2019
Report of Foreign Issuer
v3.19.2
Document and Entity Information
6 Months Ended
Jun. 30, 2019
Cover page.  
Entity Central Index Key 0001609804
Current Fiscal Year End Date --12-31
Document Period End Date Jun. 30, 2019
Document Fiscal Year Focus 2019
Document Fiscal Period Focus Q2
Amendment Flag false
Document Type 6-K
Entity Registrant Name Orion Engineered Carbons S.A.
v3.19.2
Condensed Consolidated Statements of Operations (Unaudited) - USD ($)
shares in Thousands, $ in Thousands
3 Months Ended 6 Months Ended
Jun. 30, 2019
Jun. 30, 2018
Jun. 30, 2019
Jun. 30, 2018
Income Statement [Abstract]        
Net sales $ 399,016 $ 391,586 $ 783,730 $ 798,285
Cost of sales 294,978 278,813 581,723 573,109
Gross profit 104,038 112,773 202,007 225,176
Selling, general and administrative expenses 52,117 54,158 107,694 113,069
Research and development costs 4,914 4,644 10,043 9,705
Other expenses, net 4,503 1,265 6,978 3,097
Restructuring income 0 40,253 0 40,253
Restructuring expenses 1,034 10,502 1,123 11,768
Income from operations 41,470 82,457 76,169 127,790
Interest and other financial expense, net 7,566 8,777 14,009 17,159
Income from operations before income tax expense and equity in earnings of affiliated companies 33,904 73,680 62,160 110,631
Income tax expense 9,309 20,743 18,748 31,089
Equity in earnings of affiliated companies, net of tax 153 144 290 293
Net income $ 24,748 $ 53,081 $ 43,702 $ 79,835
Weighted-average shares outstanding (in thousands of shares):        
Basic (in shares) 59,984 59,590 59,752 59,456
Diluted (in shares) 61,125 60,743 61,119 60,866
Earnings per share (USD per share):        
Basic (in USD per share) $ 0.41 $ 0.89 $ 0.73 $ 1.34
Diluted (in USD per share) $ 0.40 $ 0.87 $ 0.72 $ 1.31
v3.19.2
Condensed Consolidated Statements of Comprehensive Income (Unaudited) - USD ($)
$ in Thousands
3 Months Ended 6 Months Ended
Jun. 30, 2019
Jun. 30, 2018
Jun. 30, 2019
Jun. 30, 2018
Statement of Comprehensive Income [Abstract]        
Net income $ 24,748 $ 53,081 $ 43,702 $ 79,835
Other comprehensive loss, net of tax        
Foreign currency translation adjustments (4,844) (7,367) (3,381) (13,402)
Unrealized net gains/(losses) on hedges of a net investment in a foreign operation 0   0  
Unrealized net gains/(losses) on hedges of a net investment in a foreign operation   (3,252)   (8)
Unrealized net gains/(losses) on cash flow hedges (4,375)   (6,600)  
Unrealized net gains/(losses) on cash flow hedges   (2,510)   (1,557)
Gains/(losses) on defined benefit plans (36) 1,398 17 750
Other comprehensive loss (9,255) (11,731) (9,964) (14,217)
Comprehensive income $ 15,493 $ 41,350 $ 33,738 $ 65,618
v3.19.2
Condensed Consolidated Balance Sheets (Unaudited) - USD ($)
$ in Thousands
Jun. 30, 2019
Dec. 31, 2018
Current assets    
Cash and cash equivalents $ 53,159 $ 57,016
Accounts receivable, net of reserve for doubtful accounts of $5,594 and $5,081 280,513 262,821
Other current financial assets 6,809 12,573
Inventories 174,438 183,629
Income tax receivables 17,671 24,342
Prepaid expenses and other current assets 33,549 34,938
Total current assets 566,139 575,319
Property, plant and equipment, net 470,612 483,534
Operating lease right-of-use assets 29,979  
Goodwill 55,207 55,546
Intangible assets, net 85,232 95,245
Investment in equity method affiliates 5,024 5,332
Deferred income tax assets 55,694 52,395
Other financial assets 2,895 2,723
Other assets 4,984 2,928
Total non-current assets 709,627 697,703
Total assets 1,275,766 1,273,022
Current liabilities    
Accounts payable 163,755 163,585
Current portion of long term debt and other financial liabilities 59,693 41,020
Current portion of employee benefit plan obligation 850 855
Accrued liabilities 41,302 56,297
Income taxes payable 19,160 28,086
Other current liabilities 34,525 30,493
Total current liabilities 319,285 320,336
Long-term debt, net 638,300 643,748
Employee benefit plan obligation 60,726 60,377
Deferred income tax liabilities 46,585 45,504
Other liabilities 43,545 44,161
Total non-current liabilities 789,156 793,790
Commitments and contingencies
Stockholders' equity    
Common stock 85,032 84,254
Less cost of 517,081 and 517,081 shares of common treasury stock (8,683) (8,683)
Additional paid-in capital 61,403 63,544
Retained earnings 59,165 39,409
Accumulated other comprehensive loss (29,592) (19,628)
Total stockholders' equity 167,325 158,896
Total liabilities and stockholders' equity $ 1,275,766 $ 1,273,022
v3.19.2
Condensed Consolidated Balance Sheets (Parenthetical) (Unaudited) - USD ($)
$ in Thousands
Jun. 30, 2019
Dec. 31, 2018
Statement of Financial Position [Abstract]    
Reserve for doubtful accounts $ 5,594 $ 5,081
Common stock, shares authorized (in shares) 65,035,579 89,452,626
Common stock, shares issued (in shares) 60,729,289 60,035,579
Common stock, shares outstanding (in shares) 60,212,208 59,518,498
Treasury stock (in shares) 517,081 517,081
v3.19.2
Condensed Consolidated Statements of Changes in Stockholders’ Equity (Unaudited) - USD ($)
$ in Thousands
Total
Common stock
Treasury shares
Additional paid-in capital
Retained earnings
Accumulated other comprehensive loss
Beginning balance (in shares) at Dec. 31, 2017   59,320,214        
Beginning balance at Dec. 31, 2017 $ 95,305 $ 83,770 $ (3,773) $ 102,529 $ (81,901) $ (5,320)
Increase (Decrease) in Stockholders' Equity            
Net income 26,754       26,754  
Other comprehensive loss, net of tax (2,486)         (2,486)
Distributions from additional paid-in capital - $0.20 per share (11,864)     (11,864)    
Share based compensation 3,100     3,100    
Ending balance (in shares) at Mar. 31, 2018   59,320,214        
Ending balance at Mar. 31, 2018 110,809 $ 83,770 (3,773) 93,765 (55,147) (7,806)
Beginning balance (in shares) at Dec. 31, 2017   59,320,214        
Beginning balance at Dec. 31, 2017 95,305 $ 83,770 (3,773) 102,529 (81,901) (5,320)
Increase (Decrease) in Stockholders' Equity            
Net income 79,835          
Other comprehensive loss, net of tax (14,217)          
Ending balance (in shares) at Jun. 30, 2018   59,724,999        
Ending balance at Jun. 30, 2018 138,329 $ 84,254 (3,757) 79,435 (2,066) (19,537)
Beginning balance (in shares) at Mar. 31, 2018   59,320,214        
Beginning balance at Mar. 31, 2018 110,809 $ 83,770 (3,773) 93,765 (55,147) (7,806)
Increase (Decrease) in Stockholders' Equity            
Net income 53,081       53,081  
Other comprehensive loss, net of tax (11,731)         (11,731)
Distributions from additional paid-in capital - $0.20 per share (11,944)     (11,944)    
Share based compensation (2,386)     (2,386)    
Issuance of stock under equity compensation plans (in shares)   404,785        
Issuance of stock under equity compensation plans 500 $ 484 16      
Ending balance (in shares) at Jun. 30, 2018   59,724,999        
Ending balance at Jun. 30, 2018 $ 138,329 $ 84,254 (3,757) 79,435 (2,066) (19,537)
Beginning balance (in shares) at Dec. 31, 2018 59,518,498 59,518,498        
Beginning balance at Dec. 31, 2018 $ 158,896 $ 84,254 (8,683) 63,544 39,409 (19,628)
Increase (Decrease) in Stockholders' Equity            
Net income 18,954       18,954  
Other comprehensive loss, net of tax (709)         (709)
Dividends paid - $0.20 per share (11,904)       (11,904)  
Share based compensation 3,553     3,553    
Ending balance (in shares) at Mar. 31, 2019   59,518,498        
Ending balance at Mar. 31, 2019 $ 168,790 $ 84,254 (8,683) 67,097 46,459 (20,337)
Beginning balance (in shares) at Dec. 31, 2018 59,518,498 59,518,498        
Beginning balance at Dec. 31, 2018 $ 158,896 $ 84,254 (8,683) 63,544 39,409 (19,628)
Increase (Decrease) in Stockholders' Equity            
Net income 43,702          
Other comprehensive loss, net of tax $ (9,964)          
Ending balance (in shares) at Jun. 30, 2019 60,212,208 60,212,208        
Ending balance at Jun. 30, 2019 $ 167,325 $ 85,032 (8,683) 61,403 59,165 (29,592)
Beginning balance (in shares) at Mar. 31, 2019   59,518,498        
Beginning balance at Mar. 31, 2019 168,790 $ 84,254 (8,683) 67,097 46,459 (20,337)
Increase (Decrease) in Stockholders' Equity            
Net income 24,748       24,748  
Other comprehensive loss, net of tax (9,255)         (9,255)
Dividends paid - $0.20 per share (12,042)       (12,042)  
Share based compensation (5,737)     (5,737)    
Issuance of stock under equity compensation plans (in shares)   693,710        
Issuance of stock under equity compensation plans $ 821 $ 778        
Ending balance (in shares) at Jun. 30, 2019 60,212,208 60,212,208        
Ending balance at Jun. 30, 2019 $ 167,325 $ 85,032 $ (8,683) $ 61,403 $ 59,165 $ (29,592)
v3.19.2
Condensed Consolidated Statements of Changes in Stockholders' Equity (Parenthetical) (Unaudited) - $ / shares
3 Months Ended
Jun. 30, 2019
Mar. 31, 2019
Jun. 30, 2018
Mar. 31, 2018
Statement of Stockholders' Equity [Abstract]        
Dividends paid (in dollars per share) $ 0.20 $ 0.20 $ 0.20 $ 0.20
v3.19.2
Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)
$ in Thousands
3 Months Ended 6 Months Ended 12 Months Ended
Jun. 30, 2019
Mar. 31, 2019
Jun. 30, 2018
Mar. 31, 2018
Jun. 30, 2019
Jun. 30, 2018
Dec. 31, 2018
Cash flows from operating activities:              
Net income $ 24,748 $ 18,954 $ 53,081 $ 26,754 $ 43,702 $ 79,835  
Adjustments to reconcile net income to net cash provided by operating activities:              
Depreciation of property, plant and equipment and amortization of intangible assets 25,404   24,239   49,499 49,029  
Amortization of debt issuance costs 555   1,180   1,090 1,835  
Share-based incentive compensation 1,559   2,853   5,112 5,953  
Deferred tax benefit 839   (794)   (2,074) (791)  
Foreign currency transactions (645)   5,618   290 2,756  
Other operating non-cash expenses/(income) 3,264   (41,350)   4,292 (40,918)  
Changes in operating assets and liabilities              
(Increase)/decrease in trade receivables (6,550)   (4,935)   (19,173) (52,783)  
(Increase)/decrease in inventories (847)   (21,763)   7,099 (21,774)  
Increase/(decrease) in trade payables 2,996   594   6,864 12,552  
Increase/(decrease) in provisions 5,995   11,211   (14,826) (2,117)  
Increase/(decrease) in tax liabilities (4,084)   8,250   (2,336) 15,012  
Increase/(decrease) in other assets and liabilities that cannot be allocated to investing or financing activities (5,276)   (20,723)   (5,410) (9,740)  
Net cash provided by operating activities 47,958   17,461   74,129 38,849  
Cash flows from investing activities:              
Cash received from the disposal of intangible assets and property, plant and equipment 0   64,672   0 64,672  
Cash paid for the acquisition of intangible assets and property, plant and equipment (38,370)   (33,940)   (60,857) (59,870)  
Net cash (used in)/provided by investing activities (38,370)   30,732   (60,857) 4,802  
Cash flows from financing activities:              
Payments for debt issue costs (1,721)   (631)   (1,721) (631)  
Repayments of long-term debt (2,029)   (2,054)   (4,047) (4,188)  
Cash inflows related to current financial liabilities 41,605   2,078   78,687 7,151  
Cash outflows related to current financial liabilities (36,509)   (11,988)   (59,332) (11,988)  
Dividends paid to shareholders (12,042)   (11,944)   (23,946) (23,808)  
Taxes paid for shares issued under net settlement feature (6,475)   (4,741)   (6,475) (4,741)  
Net cash used in financing activities (17,171)   (29,280)   (16,834) (38,205)  
Increase (decrease) in cash, cash equivalents and restricted cash (7,583)   18,913   (3,562) 5,446  
Cash, cash equivalents and restricted cash at the beginning of the period 60,921 61,604 62,722 75,213 61,604 75,213 $ 75,213
Effect of exchange rate changes on cash (146)   (3,537)   (346) (2,561)  
Cash, cash equivalents and restricted cash at the end of the period 57,696 $ 60,921 78,098 $ 62,722 57,696 78,098 61,604
Less restricted cash at the end of the period 4,537   4,645   4,537 4,645  
Cash and cash equivalents at the end of the period 53,159   73,453   53,159 73,453 $ 57,016
Cash paid for interest, net (3,142)   (8,327)   (9,166) (14,235)  
Cash paid for income taxes, net of refunds (9,116)   (13,288)   (17,880) (16,869)  
Supplemental disclosure of non-cash activity              
Liabilities under built-to-suit lease 0   $ 7,163   0 $ 14,328  
Liabilities for leasing - current 1,782       6,926    
Liabilities for leasing - non-current $ (1,632)       $ 23,955    
v3.19.2
Organization and Basis of Presentation
6 Months Ended
Jun. 30, 2019
Organization, Consolidation and Presentation of Financial Statements [Abstract]  
Organization and Basis of Presentation Organization and Basis of Presentation
Organization and Description of the Business
Orion Engineered Carbons S.A.’s condensed consolidated financial information include Orion Engineered Carbons S.A. and its subsidiaries (the “Orion Group”, or the “Group” or the “Company”). The Company's fiscal year comprises the period from January 1 to December 31, 2019.
The Company is a leading global manufacturer of carbon black products and is incorporated in Luxembourg. Carbon black is a powdered form of carbon that is used to create the desired physical, electrical and optical qualities of various materials. Carbon black products are primarily used as consumables and additives for the production of polymers, printing inks and coatings (“Specialty Carbon Black” or “Specialties”) and in the reinforcement of rubber polymers (“Rubber Carbon Black” or “Rubber”).
Specialty Carbon Black are high-tech materials which are mainly used for polymers, printing systems and coatings applications. The various production processes result in a wide range of different Specialty Carbon Black pigment grades with respect to their primary particle size, structure and surface area/surface chemistry. These parameters affect jetness, tinting strength, undertone, dispersibility, oil absorption, electrical conductivity and other characteristics.
The types of Rubber Carbon Black used in the rubber industry are manufactured according to strict specifications and quality standards. Structure and specific surface area are the key factors in optimizing reinforcement properties in rubber polymers.
As at June 30, 2019, the Company operates 13 wholly owned production facilities in Europe, North and South America, Asia and South Africa and five sales companies. Another ten holding companies and one service company, as well as two former operating entities in Portugal and France (currently in dissolution), are consolidated in the Orion Group. Additionally, the Company operates a joint venture with one production facility in Germany.
The Company's global presence enables it to supply Specialty Carbon Black customers as well as international customers in the tire and rubber industry with the full range of carbon black grades and particle sizes. Sales activities are supported by sales and representative offices all around the globe. Integrated sales activities with key account managers and customer services are carried out in the United States, Brazil, South Korea and Germany and China.
Recently Adopted Accounting Standards
In February 2016, the FASB issued ASU 2016-02, Leases (Topic 842). Under the amendments in ASU 2016-02, lessees are required to recognize (i) a lease liability, which is a lessee’s obligation to make lease payments arising from a lease, measured on a discounted basis; and (ii) a right-of-use asset, which is an asset that represents the lessee’s right to use, or control the use of, a specified asset for the lease term for all leases (with the exception of short-term leases) at the commencement date. This guidance is effective for fiscal years beginning after December 15, 2018 including interim periods within those fiscal years. Early adoption is permitted. In July 2018, the FASB issued ASU 2018-11, Leases (Topic 842-): Targeted Improvements, to provide an additional (and optional) transition method with which to adopt ASU 2016-02. In July 2018, the FASB also issued ASU 2018-10, Codification Improvements to Topic 842, Leases, to clarify the codification more generally and/or to correct unintended application of guidance. More recently, in March 2019, the FASB issued ASU No. 2019-01, Leases (Topic 842): Codification Improvements, which was also issued to clarify the codification more generally and/or to correct unintended application of guidance. ASU 2019-01 clarifies transition disclosure requirements upon adoption of Topic 842.
We adopted ASUs 2016-02, 2018-11, 2018-10 and 2019-01 (“Lease ASUs”) as of January 1, 2019 using the optional transition method under ASU 2018-11 that allows for a cumulative-effect adjustment in the period of adoption without restating prior periods. Orion elected the practical expedients upon transition to retain the lease classification and initial direct costs for any leases that existed prior to adoption of the standard. As a result of adopting these Lease ASUs we recorded additional lease assets and liabilities of approximately $30 million and $31 million on our condensed consolidated balance sheet as of March 31, 2019. Additionally, upon adoption of ASU 2016-02 we de-recognized one asset previously recorded under build-to-suit accounting and its associated liability of $29 million. A right-of-use asset will be capitalized upon subsequent commencement of the lease. We refer to Note C. Leases for further information about adoption of Topic 842.    
In August 2017, the FASB issued ASU No. 2017-12, Derivatives and Hedging (Topic 815): Targeted Improvements to Accounting for Hedging Activities, that amends the hedge accounting recognition and presentation requirements under hedge accounting. The new standard will make more financial and non-financial hedging strategies eligible for hedge accounting, amends the presentation and disclosure requirements, and simplifies how companies assess effectiveness. The new standard is effective for fiscal years beginning after December 15, 2018, including interim periods within those years, and early adoption is permitted. In October 2018, the FASB issued ASU 2018-16, Derivatives and Hedging (Topic 815): Inclusion of the Secured Overnight Financing Rate (SOFR) Overnight Index Swap (OIS) Rate as a Benchmark Interest Rate for Hedge Accounting Purposes, to introduce an alternative reference rate in the United States because of concerns about the sustainability of LIBOR. The Company adopted ASUs 2017-12 and 2018-16 as of January 1, 2019. Adoption of the standard did not result in adjustments to amounts recognized in the financial statements.
In February 2018, the FASB issued ASU No. 2018-02, Income Statement - Reporting Comprehensive Income (Topic 220): Reclassification of Certain Tax Effects from Accumulated Other Comprehensive Income, which allows for the elimination of the stranded income tax effects resulting from the enactment of the Tax Cuts and Jobs Act through a reclassification from accumulated other comprehensive income to retained earnings. The standard is effective for fiscal years beginning after December 15, 2018. Early adoption is permitted. The
Company adopted ASU 2018-02 as of January 1, 2019. The adoption of this guidance had no impact on the Company's financial statements.    
In June 2016, the FASB issued ASU No. 2016-13, Financial Instruments - Credit Losses. The new guidance requires the Company to measure all expected credit losses for financial instruments held at the reporting date based on historical experience, current conditions and reasonable and supportable forecasts. The new standard is effective for fiscal years beginning after December 15, 2019, including all interim periods within those years, and early adoption is permitted for fiscal years beginning after December 15, 2018. The Company adopted ASU 2016-13 as of January 1, 2019. The adoption of this guidance and recognition of a loss allowance at an amount equal to lifetime expected credit losses for trade receivables was immaterial and did not result in a transition adjustment on retained earnings.
Recently Issued Accounting Pronouncements Not Yet Adopted
In April 2019, the FASB issued ASU No. 2019-04, Codification Improvements to Topic 326, Financial Instruments - Credit Losses, Topic 815, Derivatives and Hedging, and Topic 825, Financial Instruments. The updates contained in this ASU provide clarification and correction to ASU 2016-01, Financial Instruments - Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities, ASU 2016-13, Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments, and ASU 2017-12, Derivatives and Hedging (Topic 815): Targeted Improvements to Accounting for Hedging Activities, and is intended to improve the Codification or correct its unintended application. For entities that have adopted the amendments in Update 2016-13, the amendments in ASU No. 2019-04 are effective for fiscal years beginning after December 15, 2019, including interim periods within those fiscal years. Early adoption is permitted in any interim period after issuance of ASU No. 2019-04 as long as the entity has adopted the amendments in ASU No. 2016-13. For entities that have adopted the amendments in ASU No. 2017-12 as of the issuance date of ASU No. 2019-04, the effective date is as of the beginning of the first annual period beginning after the issuance date of ASU No. 2019-04. For those entities, early adoption is permitted, including adoption on any date on or after the issuance of ASU No. 2019-04. The amendments in ASU No. 2019-04 related to ASU No. 2016-01 are effective for fiscal years beginning after December 15, 2019, including interim periods within those fiscal years. Early adoption is permitted in any interim period following the issuance of ASU No. 2019-04 as long as the entity has adopted all of the amendments in ASU No. 2016-01. The Company is currently evaluating the potential impact the adoption of this standard will have on its financial statements.
In May 2019, the FASB issued ASU No. 2019-05, Financial Instruments - Credit Losses (Topic 326). The amendments in this ASU provide entities that have certain instruments within the scope of Subtopic 326-20, Financial Instruments - Credit Losses - Measured at Amortized Cost, with an option to irrevocably elect the fair value option in Subtopic 825-10, Financial Instruments - Overall, applied on an instrument-by-instrument basis for eligible instruments, upon adoption of Topic 326. For entities that have adopted the amendments in ASU No. 2016-13, the amendments in ASU No. 2019-05 are effective for fiscal years beginning after December 15, 2019, including interim periods within those fiscal years. Early adoption is permitted in any interim period after the issuance of ASU No. 2019-05 as long as an entity has adopted the amendments in ASU No. 2016-13. The Company is currently evaluating the potential impact the adoption of this standard will have on its financial statements.
In August 2018, the FASB issued ASU No. 2018-13, Fair Value Measurement (Topic 820): Disclosure Framework - Changes to the Disclosure Requirements for Fair Value Measurement, that modifies the disclosure requirements for fair value measurements made in accordance with Topic 820, Fair Value Measurement, based on the concepts in the Concepts Statement, including the consideration of costs and benefits. The new guidance removes requirements to disclose the amount of and reason for transfers between Level 1 and Level 2 of the fair value hierarchy, the policy for timing of transfers between levels and the valuation processes for Level 3 fair value measurements. The new standard is effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2019. The Company is currently evaluating the potential impact the adoption of this standard will have on its financial statements.
In August 2018, the FASB issued ASU No 2018-14, Compensation - Retirement Benefits - Defined Benefit Plans - General (Subtopic 715-20): Disclosure Framework - Changes to the Disclosure Requirements for Defined Benefit Plans. The guidance changes the disclosure requirements for employers that sponsor defined benefit pension and/or other postretirement benefit plans. It eliminates requirements for certain disclosures that are no longer considered cost beneficial and requires new ones that the FASB considers pertinent. The guidance is effective for financial statements issued for fiscal years ending after December 15, 2020 for public business entities and fiscal years ending after December 15, 2021 for all other entities. Early adoption is permitted. Entities will apply the amendments retrospectively. The Company is currently evaluating the potential impact the adoption of this standard will have on its financial statements.
Basis of Presentation
The unaudited condensed consolidated financial statements have been prepared in accordance with U.S. Generally Accepted Accounting Principles (“GAAP”) for interim financial information and Article 10 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by GAAP for annual financial statements. These financial statements should be read in conjunction with the consolidated financial statements included in our Annual Report on Form 20-F for the fiscal year ended December 31, 2018. The accompanying unaudited condensed consolidated financial statements include all adjustments that are necessary for the fair presentation of our results for the interim periods presented. Results for interim periods are not necessarily indicative of results to be expected for the full year.
Use of Estimates
The preparation of consolidated financial statements in conformity with GAAP requires management to make certain estimates and assumptions that affect the reported amount of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenue and expenses during the reported period. Actual results could differ from those estimates.
v3.19.2
Revenue and Income Recognition
6 Months Ended
Jun. 30, 2019
Revenue from Contract with Customer [Abstract]  
Revenue and Income Recognition
Revenue and Income Recognition
OEC recognizes revenue when or as it satisfies a performance obligation by transferring a good or a service to a customer. Revenue is only recognized when control is transferred to the customer. The amount of consideration we receive and revenue we recognize is based upon the terms stated in the sales contract, which may contain variable consideration such as discounts or rebates. We also give our customers a limited right to return product that has been damaged, does not satisfy their specifications, or other specific reasons. Payment terms on product sales to our customers typically range from 30 to 90 days.  Although certain exceptions exist where standard payment terms are exceeded, these instances are infrequent and do not exceed one year.
Revenue is recognized according to the five-step model proscribed in ASC 606. Under the first step, the entity has to identify the contract entered with a customer granting the right to receive goods or service in exchange for consideration. The second step requires the identification of distinct performance obligations within a contract. The transaction price of the arrangement is defined in Step 3 of ASC 606. In addition to the contractual fixed price the entity has to take variable considerations into account. If the entity identified more than one separate performance obligation under step 2, it has to account for this contract as a multiple element arrangement resulting in an allocation of revenues to the obligations identified. If these conditions are satisfied, revenue from the sale of goods is recognized when control have been transferred to the buyer, either at a point in time, or over time.
The Company derives substantial majority of revenues by selling carbon black to industrial customers for further processing. Revenue recognition and measurement is governed by the following principles. The amount of revenue, the transactions price, is contractually specified between the parties and is measured at the amount expected be received less value-added tax and any trade discounts and volume rebates granted. Discounts and volume rebates are accounted for as estimates of variable consideration and deducted from revenue.
With respect to the sale of goods, sales are recognized at the point in time control over the good transfers to the customer. The timing of the transfer of control varies depending on the individual terms of the sales agreement.
The Company's business is organized by its two carbon black product types. For corporate management purposes and all periods presented the Company had “Rubber” and “Specialty” as reportable operating segments. Rubber carbon black is used in the reinforcement of rubber in tires and mechanical rubber goods, Specialties are used as pigments and performance additives in coatings, polymers, printing and special applications.
v3.19.2
Inventories
6 Months Ended
Jun. 30, 2019
Inventory Disclosure [Abstract]  
Inventories Inventories
Inventories, net of obsolete, unmarketable and slow moving reserves are as follows:
 
June 30, 2019
 
December 31, 2018
 
(In thousands)
Raw materials, consumables and supplies, net
$
81,027

 
$
73,460

Work in process
162

 
1,246

Finished goods, net
93,249

 
108,923

Total
$
174,438

 
$
183,629

Orion periodically reviews inventories for both obsolescence and loss in value. In this review, Orion makes assumptions about the future demand for and the future market value of the inventory and, based on these assumptions, estimates the amount of obsolete, unmarketable or slow-moving inventory. The inventory reserve for obsolete, unmarketable and slow moving assets as of June 30, 2019 and December 31, 2018 amounted to $2,268k and $1,639k, respectively.
For the three months ended June 30, 2019 and 2018, $361k and $404k, respectively, were recognized as an expense for damaged and lost inventories. For the six months ended June 30, 2019 and 2018, $500k and $1,275k, respectively, were recognized as an expense for damaged and lost inventories.
v3.19.2
Leases
6 Months Ended
Jun. 30, 2019
Leases [Abstract]  
Leases Leases
Orion has entered into a limited number of lease contracts as a lessee and is not acting as a lessor. On January 1, 2019, Orion adopted Topic 842 (Leases). Orion adopted ASUs 2016-02, 2018-11, 2018-10 and 2019-01 (“Lease ASUs”) using the optional transition method under ASU 2018-11 that allows for a cumulative-effect adjustment in the period of adoption without restating prior periods. Orion elected the optional practical expedient upon transition to retain the lease classification and initial direct costs for any leases that existed prior to adoption of the standard. We have not recorded an adjustment to retained earnings due to materiality. In addition, the adoption did not materially impact our consolidated net income and had no impact on our cash flows.
Orion’s vast majority of lease contracts are concerning operational items such as rail cars, company cars, offices, office equipment.
The recorded right-of-use assets as of June 30, 2019 amounted to $29,979k, and the corresponding minimum lease liabilities amounted to $30,881k, of which $6,926k were recorded within other current liabilities and $23,955k as other liabilities.
The weighted remaining average minimum lease period is 2.9 years. The undiscounted minimum lease payments are due in and reconcile to the discounted lease liabilities as follows:
 
 
June 30, 2019
 
 
(In thousands)
Next 12 months
 
6,926

1 to 2 years
 
6,087

2 to 3 years
 
5,495

3 to 4 years
 
4,738

4 to 5 years
 
4,254

More than 5 years
 
7,478

Total undiscounted minimum lease payments
 
34,978

Discount
 
(4,097
)
Lease liability (current and non-current)
 
30,881


The weighted average discount rate applied to the lease liabilities is 4.39%.
v3.19.2
Debt and Other Obligations
6 Months Ended
Jun. 30, 2019
Debt Disclosure [Abstract]  
Debt and Other Obligations Debt and Other Obligations
Debt and other obligations consist of the following:
 
June 30, 2019
 
December 31, 2018
(In thousands)
Current
 
 
 
Term loan
$
8,121

 
$
8,149

Deferred debt issuance costs - term loan(1)
(1,445
)
 
(1,472
)
Other short-term debt and obligations
53,017

 
34,343

Current portion of long term debt and other financial liabilities
59,693

 
41,020

Non-current
 
 
 
Term loan
643,812

 
650,014

Deferred debt issuance costs - term loan(1)
(5,512
)
 
(6,266
)
Long-term debt, net
638,300

 
643,748

Total
$
697,993

 
$
684,768


(1) 
According to ASU 2015-03, adopted on January 1, 2016, the Company presents debt issuance costs related to a recognized liability as a direct deduction from the carrying amount of that liability.
(a)    Term loan
On May 8, 2018, Orion entered into the seventh amendment (the “Amendment”) to the credit agreement (the “Credit Agreement”), originally dated as of July 25, 2014, to reprice its EUR- and USD-denominated outstanding term loans. The repricing on the US dollar tranche reflects a 50 basis point reduction on margin from 2.50% to 2.00%, whereas on the euro tranche there is a 25 basis point reduction on margin from 2.50% to 2.25%. Other provisions of the Credit Agreement remained unchanged and maturity remains at July 25, 2024. In conjunction with the Amendment, on May 11, 2018, Orion entered into a $235.0 million cross currency swap to virtually convert its US dollar liabilities into EUR as part of a new hedging approach. This swap transaction impacts both principal and interest payments associated with debt service and will result in a further annual interest payments savings of approximately $4.7 million over and above the interest savings achieved by the Amendment itself. The swap became effective on May 15, 2018 and will expire on July 25, 2024, in line with maturity of the term loan.
Transaction costs incurred directly in connection with the incurrence of the Euro and U.S. Dollar denominated term loans, thereby reducing their carrying amount, are amortized as finance costs over the term of the loans. For the three and six months ended June 30, 2019, an amount of $386k and $727k equivalent, respectively, related to capitalized transaction costs was amortized and recognized as finance costs in this regard (prior year: $185k and $680k equivalent, respectively).
A portion of the USD-denominated term loan was designated as a hedge of the net investment in a foreign operation to reduce the Company's foreign currency exposure. Since January 1, 2015 the Company had designated $180 million of the total USD-denominated term loan held by a Germany based subsidiary as the hedging instrument to hedge the change in net assets of a US subsidiary, which is held by a Germany based subsidiary, to manage foreign currency risk. Due to the new hedging approach and the new cross currency swap as described above, hedge accounting for the net investment hedge was discontinued on May 15, 2018. An unrealized loss of $2.2 million remains within other comprehensive income as at June 30, 2019 until it is recycled through profit and loss upon divestment of the hedged item.
The carrying value as at June 30, 2019 includes the nominal amount of the Term Loans plus accrued unpaid interest less deferred debt issuance costs of $6,957k (December 31, 2018: $7,738k).
(b)    Revolving credit facility (“RCF”)
On April 2, 2019, the Company entered into the eighth amendment (the “Eighth Amendment”) to the Credit Agreement, among the Company and certain of its subsidiaries, as Borrowers or Guarantors, the Lenders from time to time party thereto and Goldman Sachs Bank US, as administrative agent for the Lenders. The Amendment relates to the revolving credit facility (“RCF”) provided by the Credit Agreement.
The Eighth Amendment:
(i) extends the maturity date for the RCF by three years to April 25, 2024,
(ii) increases the aggregate amount of revolving credit commitments by EUR 75 million to EUR 250 million, and
(iii) reduces significantly revolving credit interest expenses due to a new pricing grid (still based upon leverage ratio); initial margin of 190 basis points at leverage ratio ≤ 2.25x and > 1.75x (formerly 250 basis points at leverage ratio < 2.30x); commitment fee still at 35% of applicable margin.
All other terms of the Credit Agreement remain substantially unchanged. The Eighth Amendment became effective on April 10, 2019.
During the three and six months ended June 30, 2019, transaction costs of $185k and $373k, respectively, were amortized (prior year: $178k and $381k, respectively). Unamortized transaction costs that were incurred in conjunction with the RCF in July 2014, the Amendment on May 30, 2017, and the Amendment on April 2, 2019, amount to $3,756k as at June 30, 2019. Unamortized transaction costs as at December 31, 2018 amount to $2,394k and were incurred in conjunction the RCF in July 2014 and the Amendment on May 30, 2017.
(c)    Local bank loans and other short term borrowings
In June 2019, OEC GmbH in Germany has drawn a local ancillary facility from Deutsche Bank in an amount of $31,815k and a local ancillary facility with Unicredit in an amount of $11,554k. In addition OEC LLC, United States has drawn a local ancillary facility with Citizens Bank in an amount of $9,648k.
v3.19.2
Financial Instruments and Fair Value Measurement
6 Months Ended
Jun. 30, 2019
Fair Value Disclosures [Abstract]  
Financial Instruments and Fair Value Measurement Financial Instruments and Fair Value Measurement
Orion's financial instruments consist primarily of cash and cash equivalents, trade receivables, loans, miscellaneous financial assets, term loan, local bank loans, trade payables and derivative instruments. The carrying values of Orion's financial instruments approximate fair value with the exception of variable rate long-term debt, which is recorded at amortized cost. The Company measures financial instruments, such as derivatives, at fair value at each balance sheet date. Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. The fair value of an asset or a liability is measured using the assumptions that market participants would use when pricing the asset or liability, assuming that market participants act in their economic best interest. The Company uses valuation techniques that are appropriate in the circumstances and for which sufficient data are available to measure fair value, maximizing the use of relevant observable inputs and minimizing the use of unobservable inputs.
All assets and liabilities for which fair value is measured or disclosed in the financial statements are categorized within the following fair value hierarchy based on the lowest level input that is significant to the fair value measurement as a whole:
Level 1 — Unadjusted quoted market prices in active markets for identical assets or liabilities that the entity can access at the measurement date.
Level 2 — Inputs other than quoted prices within Level 1 that are observable for the asset or liability, either directly (i.e., as prices) or indirectly (i.e., derived from prices). For example, quoted prices for similar items in active markets, quoted prices for identical or similar items in markets that are not active, inputs other than quoted prices that are observable such as interest rate and yield curves, and market-corroborated inputs.
Level 3 — Unobservable inputs for the asset or liability.
For financial assets and liabilities that are recognized in the financial statements on a recurring basis, the Company determines whether transfers have occurred between levels in the hierarchy by re-assessing categorization at the end of each reporting period.
The following table shows the fair value measurement at June 30, 2019 and December 31, 2018. All measurements are based on observable inputs such as interest rates and are classified as Level 2 within the fair value hierarchy:
 
 
 
June 30, 2019
 
December 31, 2018
 
Fair Value Hierarchy
 
(In thousands)
Receivables from hedges/ derivatives
Level 2
 
$
4,041

 
$
9,949

Other current financial assets
 Level 2
 
4,026

 
9,777

Other financial assets (non-current)
Level 2
 
15

 
172

 
 
 
 
 
 
Liabilities from derivatives
Level 2
 
$
10,494

 
$
7,032

Other current liabilities
Level 2
 
745

 
2,302

Other liabilities (non-current)
Level 2
 
9,749

 
4,730

 
 
 
 
 
 
Term loan
Level 2
 
$
651,933

 
$
658,163

Local bank loans
Level 2
 
$
53,017

 
$
28,618


Orion engages in cash flow and net investment hedging activities. On May 11, 2018, Orion entered into a $235.0 million cross currency swap to virtually convert its US dollar liabilities into EUR as part of a new hedging approach which represents the main hedge of the Company. Due to the new hedging approach and the new cross currency swap, a net investment hedge was discontinued simultaneously on May 15, 2018. Additionally, Orion has a $30.0 million cross currency swap that has been in place since 2015. In addition the Company enters regularly into rolling short-term foreign exchange hedges which are settled and renewed at the end of each month and into minor short-term commodity swaps for certain carbon black oil deliveries. There have been no changes to the types of hedge accounting used during the three and six months ended June 30, 2019.
v3.19.2
Employee Benefit Plans
6 Months Ended
Jun. 30, 2019
Retirement Benefits [Abstract]  
Employee Benefit Plans Employee Benefit Plans
Provisions for pensions are established to cover benefit plans for retirement, disability and surviving dependents’ pensions. The benefit obligations vary depending on the legal, tax and economic circumstances in the various countries in which the Group companies operate. Generally, the level of benefit depends on the length of service and the remuneration.
Net periodic defined benefit pension benefit costs include the:
 
Three months ended June 30,
 
Six months ended June 30,
 
2019
 
2018
 
2019
 
2018
 
Non-U.S.
 
Non-U.S.
 
Non-U.S.
 
Non-U.S.
 
(In thousands)
Service cost
$
418

 
$
416

 
$
729

 
$
831

Interest cost
425

 
463

 
857

 
943

Net periodic cost
$
843

 
$
879

 
$
1,586

 
$
1,774


Service cost were recorded within income from operations under Selling, general and administrative expenses, interest cost in Interest and other financial expense, net. There are also defined contribution pension plans in Germany and the United States for which our Group companies make regular contributions to off-balance sheet pension funds managed by third party insurance companies.
In South Korea, the Company’s pension plan provides, at the option of employees for either projected benefit or defined contribution benefits. Plan assets relating to this plan reduce the pension provision.
v3.19.2
Stock-Based Compensation
6 Months Ended
Jun. 30, 2019
Share-based Payment Arrangement [Abstract]  
Stock-Based Compensation Stock-Based Compensation
On July 25, 2015, the Company established the Long-Term Incentive Plan (“LTIP”) providing for the grant of performance share units (“PSUs”) to employees and officers selected by the Compensation Committee of the Board of Directors (the “Compensation Committee”). PSU awards are earned based on achievement against one or more performance metrics established by the Compensation Committee in respect of a specified performance period. Earned PSUs range from zero to a specified maximum percentage of a participant’s target award based on the performance of applicable performance metrics, and are also subject to vesting terms based on continued employment. The first performance period was settled at the beginning of the second quarter of 2018, with PSUs earned based on achievement of EBITDA metrics established by the Compensation Committee and total shareholder return relative to a peer group. The first vesting period ended March 31, 2018 (the “2015 Plan”) and earned and vested PSUs settled in one common share of the Company per vested PSU - issued to participants on April 30, 2018, except for certain PSUs settled in cash at fair market value to cover wage taxes or as substitute for share transfer restrictions. On August 2, 2016, the Compensation Committee established a consecutive LTIP (the “2016 Plan”) having consistent terms with those of the 2015 Plan. On March 31, 2019 the vesting period ended for the “2016 Plan” and earned and vested PSUs settled in one common share of the Company per vested PSU - issued to participants on April 30, 2019, except for certain PSUs settled in cash at fair market value to cover wage taxes or
as substitute for share transfer restrictions. On July 31, 2017, the Compensation Committee established a consecutive LTIP (the “2017 Plan”). On July 12, 2018, the Compensation Committee established a consecutive LTIP (the “2018 Plan”). All PSUs are granted under, and are subject to the terms and conditions of, the Company’s 2014 Omnibus Incentive Compensation Plan.
The following table summarizes the activity of our PSU's for the six months ended June 30, 2019:
Period Granted
 
Performance Period
 
PSUs Outstanding at December 31, 2018
 
Performance based adjustment
 
PSUs Vested
 
PSUs Forfeited
 
PSUs Outstanding at June 30, 2019
 
Weighted Average Grant Date Fair Value
2016
 
2016 - 2019
 
677,607

 
299,499

 
(977,106
)
 

 

 
$
17.21

2017
 
2017 - 2020
 
467,349

 

 

 
(39,788
)
 
427,561

 
$
24.89

2018
 
2018 - 2021
 
450,034

 

 

 
(50,428
)
 
399,606

 
$
39.24

 
 
Total
 
1,594,990

 
299,499

 
(977,106
)
 
(90,216
)
 
827,167

 
 


We recognized $1,559k and $2,853k of total stock-based compensation expense related to outstanding PSUs for the three months ended June 30, 2019 and 2018, respectively. We recognized $5,112k and $5,953k of total stock-based compensation expense related to outstanding PSUs for the six months ended June 30, 2019 and 2018, respectively. At June 30, 2019, we had unrecognized compensation cost of $9.95 million, based on the target amount, related to unvested PSUs, which is expected to be recognized over a weighted average period of 1.5 years.
The closing price of the Company's shares and therefore the intrinsic value of one PSU outstanding was $18.99 as of June 30, 2019 compared to $30.85 as of June 30, 2018. Total intrinsic value amounted to $15.7 million and $35.3 million as of June 30, 2019 and 2018, respectively.
v3.19.2
Restructuring Expenses
6 Months Ended
Jun. 30, 2019
Restructuring and Related Activities [Abstract]  
Restructuring Expenses Restructuring Expenses
Details of all restructuring activities and the related reserves during the three and six months ended June 30, 2019 were as follows:
(In thousands)
Personnel expenses
 
Demolition and Removal costs
 
Ground remediation costs
 
Other
 
Total
Provision at January 1, 2019
$
2,334

 
$
2,541

 
$
2,939

 
$
844

 
$
8,658

Charges
61

 
9

 
19

 

 
89

Cash paid
(103
)
 
(1,234
)
 
(19
)
 
(4
)
 
(1,360
)
Foreign currency translation adjustment
(44
)
 
(35
)
 
(22
)
 
(8
)
 
(109
)
Provision at March 31, 2019
$
2,248

 
$
1,281

 
$
2,917

 
$
832

 
$
7,278

Charges
485

 

 

 
1

 
486

Cash paid

 
(621
)
 
(941
)
 
(469
)
 
(2,031
)
Foreign currency translation adjustment
29

 
9

 
(38
)
 
(7
)
 
(7
)
Provision at June 30, 2019
$
2,762

 
$
669

 
$
1,938

 
$
357

 
$
5,726


Orion's reserves for restructuring are reflected in accrued liabilities on the Condensed Consolidated Balance Sheets.
The restructuring activity relate to the Company's effort to restructure its Rubber segment. As a first step the Company's German operating subsidiary terminated with effect as of December 31, 2016, the Contract Manufacturing Agreement then in place between the Company's German operating subsidiary and the Company's French subsidiary, Orion Engineered Carbons SAS ("OEC SAS"), which has a plant in Ambès with a maximum capacity of mostly standard rubber grades of 50 kmt per year. Consequently, the management of OEC SAS concluded consultations with the local works council at this facility to implement a restructuring and down staffing with a cessation of production at the site by the end of 2016.
The restructuring of the South Korean footprint concluded in the second quarter of 2018 resulting in cessation of production at the Bupyeong plant and the sale of the land to a third party.
For the three months ended June 30, 2019 and 2018, restructuring expenses, net amounted to $1,034k and restructuring income, net to $29,751k, respectively. For the six months ended June 30, 2019 and 2018 restructuring expenses, net amounted to $1,123k and restructuring income, net to $28,485k, respectively.
v3.19.2
Accumulated Other Comprehensive Loss
6 Months Ended
Jun. 30, 2019
Equity [Abstract]  
Accumulated Other Comprehensive Loss Accumulated Other Comprehensive Loss
Changes in each component of AOCI, net of tax, are as follows during the three and six months ended June 30, 2019 and 2018:

Currency Translation Adjustments
 
Hedging Activities Adjustments
 
Pension and Other Postretirement Benefit Liability Adjustments
 
Total
 
(In thousands)
Balance at January 1, 2019
$
(10,650
)
 
$
(6,147
)
 
$
(2,831
)
 
$
(19,628
)
Other comprehensive income (loss) before reclassifications
1,532

 
(3,767
)
 

 
(2,235
)
Income tax effects before reclassifications
(69
)
 
1,462

 

 
1,393

Currency translation AOCI

 
80

 
53

 
133

Balance at March 31, 2019
$
(9,187
)
 
$
(8,372
)
 
$
(2,778
)
 
$
(20,337
)
Other comprehensive income (loss) before reclassifications
(4,954
)
 
(5,951
)
 

 
(10,905
)
Income tax effects before reclassifications
110

 
1,730

 

 
1,840

Currency translation AOCI

 
(154
)
 
(36
)
 
(190
)
Balance at June 30, 2019
$
(14,031
)
 
$
(12,747
)
 
$
(2,814
)
 
$
(29,592
)


 
Currency Translation Adjustments
 
Hedging Activities Adjustments
 
Pension and Other Postretirement Benefit Liability Adjustments
 
Total
 
(In thousands)
Balance at January 1, 2018
$
(554
)
 
$
(1,801
)
 
$
(2,965
)
 
$
(5,320
)
Other comprehensive income (loss) before reclassifications
(6,045
)
 
5,492

 

 
(553
)
Income tax effects before reclassifications
10

 
(1,813
)
 

 
(1,803
)
Currency translation AOCI

 
518

 
(648
)
 
(130
)
Balance at March 31, 2018
$
(6,589
)
 
$
2,396

 
$
(3,613
)
 
$
(7,806
)
Other comprehensive income (loss) before reclassifications
(6,485
)
 
(7,866
)
 

 
(14,351
)
Income tax effects before reclassifications
(882
)
 
2,534

 

 
1,652

Currency translation AOCI

 
(430
)
 
1,398

 
968

Balance at June 30, 2018
$
(13,956
)
 
$
(3,366
)
 
$
(2,215
)
 
$
(19,537
)

For the three and six months ended June 30, 2019 and 2018, no amounts were reclassified out of AOCI and into the Condensed Consolidated Statement of Operations.
v3.19.2
Earnings Per Share
6 Months Ended
Jun. 30, 2019
Earnings Per Share [Abstract]  
Earnings Per Share Earnings Per Share
The following table reflects the income and share data used in the basic and diluted EPS computations for the periods presented below:
 
 
Three months ended June 30,
 
Six months ended June 30,
 
 
2019
 
2018
 
2019
 
2018
Net income for the period- attributable to ordinary equity holders of the parent (in USD k)
 
$
24,748

 
$
53,081

 
$
43,702

 
$
79,835

Weighted average number of ordinary shares (in thousands of shares)
 
59,984

 
59,590

 
59,752

 
59,456

Basic EPS
 
$
0.41

 
$
0.89

 
$
0.73

 
$
1.34

Dilutive effect of share based payments (in thousands of shares)
 
1,141

 
1,153

 
1,367

 
1,410

Weighted average number of diluted ordinary shares (in thousands of shares)
 
61,125

 
60,743

 
61,119

 
60,866

Diluted EPS
 
$
0.40

 
$
0.87

 
$
0.72

 
$
1.31


The dilutive effect of the share-based payment transaction is the weighted number of shares considering the grant date and forfeitures during the respective fiscal years. The effect is determined by using the treasury stock method.
v3.19.2
Income Taxes
6 Months Ended
Jun. 30, 2019
Income Tax Disclosure [Abstract]  
Income Taxes Income Taxes
The Company records its tax provision or benefit on an interim basis using an estimated annual effective tax rate. This rate is applied to the current period ordinary income to determine the income tax provision or benefit allocated to the interim period. Losses from jurisdictions for which no benefit can be recognized and the income tax effects of unusual and infrequent items are excluded from the estimated annual effective tax rate and are recognized in the impacted interim period as discrete items. Valuation allowances are provided against the future tax benefits that arise from the losses in jurisdictions for which no benefit can be recognized. The estimated annual effective tax rate may be significantly impacted by nondeductible expenses and the Company’s projected earnings mix by tax jurisdiction. Adjustments to the estimated annual effective income tax rate are recognized in the period when such estimates are revised.
The development of deferred tax assets and liabilities relates to changes in temporary differences and tax loss carry forwards. Income tax receivables decreased from $24,342k at December 31, 2018 to $17,671k at June 30, 2019 due to tax refunds received from tax authorities. Income taxes payable decreased from $28,086k at December 31, 2018 to $19,160k at June 30, 2019 due to the tax calculation for the period.
Income tax expense for the three months ended June 30, 2019 amounted to $9,309k compared to $20,743k for the three months ended June 30, 2018, reflecting profit in these periods. Income tax expense for the six months ended June 30, 2019 amounted to $18,748k compared to $31,089k for the six months ended June 30, 2018, reflecting profit in these periods.
For the three months ended June 30, 2019, the impact of discrete tax items included a net discrete tax gain of $653k and is primarily due to tax return filings and other prior year adjustments. Therefore the effective tax rate of 27.3% for the three months ended June 30, 2019 deviated from the estimated annual tax rate of 29.6% for 2019. For the six months ended June 30, 2019, the impact of discrete tax items included a net discrete tax expense of $282k and is primarily due to tax return filings and other prior year adjustments. Therefore the effective tax rate of 30.0% for the six months ended June 30, 2019 deviated from the estimated annual tax rate of 29.6% for 2019.
v3.19.2
Commitments and Contingencies
6 Months Ended
Jun. 30, 2019
Commitments and Contingencies Disclosure [Abstract]  
Commitments and Contingencies Commitments and Contingencies
Environmental Matters
EPA Action
During 2008 and 2009, the U.S. Environmental Protection Agency (“EPA”) contacted all U.S. carbon black producers as part of an industry-wide EPA initiative, requesting extensive and comprehensive information under Section 114 of the U.S. Clean Air Act. The EPA used that information to determine, for each facility, that either: (i) the facility has been in compliance with the Clean Air Act; (ii) violations have occurred and enforcement litigation may be undertaken; or (iii) violations have occurred and a settlement of an enforcement case is appropriate. In response to information requests received by the Company’s U.S. facilities, the Company furnished information to the EPA on each of its U.S. facilities. EPA subsequently sent notices under Section 113(a) of the Clean Air Act in 2010 alleging violations of Prevention of Significant Deterioration (“PSD”) and Title V permitting requirements under the Clean Air Act at the Company’s Belpre (Ohio) facility. In October 2012, the Company received a corresponding notice and finding of violation (an “NOV”) alleging the failure to obtain PSD and Title V permits reflecting Best Available Control Technology (“BACT”) at several units of the Company’s Ivanhoe (Louisiana) facility, and in January 2013 the Company also received an NOV issued by the EPA for its facility in Borger (Texas) alleging the failure to obtain PSD and Title V permits reflecting BACT during the years 1996 to 2008. A comparable NOV for the Company’s U.S. facility in Orange (Texas) was issued by the EPA in February 2013; and EPA issued an additional NOV in March 2016 alleging more recent non-PSD air emissions violations primarily at the dryers and the incinerator of the Orange facility.
In 2013, Orion began discussions with the EPA and the U.S. Department of Justice (“DOJ”) about a potential settlement to resolve the NOVs received, which ultimately led to a consent decree executed between Orion Engineered Carbons LLC (for purpose of this Note L. “Orion”) and the United States (on behalf of the EPA), as well as the Louisiana Department of Environmental Quality. The consent decree (the “EPA CD”) became effective on June 7, 2018. The consent decree resolves and settles the EPA’s claims of noncompliance set forth in the NOVs and in a respective complaint filed in court against Orion by the United States immediately prior to the filing of the consent decree.
All five U.S. carbon black producers have settled with the U.S. government. Orion was one of the two last carbon black companies to sign a consent decree.
Under Orion’s EPA CD, Orion will install certain pollution control technology in order to further reduce SO2, NOx and particulate matter (“PM”) emissions at its four U.S. manufacturing facilities in Ivanhoe (Louisiana), Belpre (Ohio), Borger (Texas), and Orange (Texas) over approximately six years. The EPA CD also requires the continuous monitoring of emissions reductions that Orion will need to comply with over a number of years. Orion has commenced the installation works for its Ivanhoe facility, and expects to complete the installation in this facility over the next two years. Under the EPA CD, Orion can choose either its Belpre or Borger facilities as the next site for installation of pollution control equipment with comparable effectiveness. We expect the capital expenditures for installation of pollution control equipment in the remaining Orion facilities to decrease due to economies of scale and synergies from prior installations. We also expect that the third and fourth plants will require significantly less costly pollution control equipment given the requirements of the EPA CD. We estimate the installations of monitoring and pollution control equipment at all four Orion plants in the U.S. will require capital expenditures of up to $190 million. However, the actual total capital expenditures we might need to incur in order to fulfill the requirements of the EPA CD remain uncertain. The EPA CD allows some flexibility for Orion to choose among different technology solutions for reducing emissions and the locations where these solutions are implemented. The solutions Orion ultimately chooses to implement may differ in scope and operation from those it currently anticipates (including those discussed in the next paragraph) and factors, such as timing, locations, target levels, changing cost estimates and local regulations, could cause actual capital expenditures to significantly exceed current expectations or affect Orion’s ability to meet the agreed target emission levels or target dates for installing required equipment as anticipated or at all. Orion also agreed to and paid a civil penalty of $800,000 and agreed to perform environmental mitigation projects totaling $550,000. Noncompliance with applicable emissions limits could lead to further penalty payments to the EPA.
As part of Orion’s compliance plan under the EPA CD, in April 2018 Orion signed a contract with Haldor Topsoe group to install its SNOXTM emissions control technology to remove SO2, NOx and dust particles from tail gases at Orion’s Ivanhoe, Louisiana Carbon Black production plant. The SNOXTM technology has not been used previously in the carbon black industry.     
Orion’s Share Purchase Agreement with Evonik in connection with the Acquisition provides for a partial indemnity from Evonik against various exposures, including, but not limited to, capital investments, fines and costs arising in connection with Clean Air Act violations that occurred prior to July 29, 2011. Except for certain less relevant allegations contained in the second NOV received for the Company’s facility in Orange (Texas) in March 2016, all of the other allegations made by the EPA with regard to all four of the Company’s U.S. facilities - as discussed above - relate to alleged violations before July 29, 2011. The indemnity provides for a recovery from Evonik of a share of the costs (including fines), expenses (including reasonable attorney’s fees, but excluding costs for maintenance and control in the ordinary course of business and any internal cost of monitoring the remedy), liabilities, damages and losses suffered and is subject to various contractual provisions including provisions set forth in the Share Purchase Agreement with Evonik, such as a de minimis clause, a basket, overall caps (which apply to all covered exposures and all covered environmental exposures, in the aggregate), damage mitigation and cooperation requirements, as well as a statute of limitations provision. Due to the cost-sharing and cap provisions in Evonik’s indemnity, the Company expects that substantial costs it has already incurred and will incur in this EPA enforcement initiative and the EPA CD likely will exceed the scope of the indemnity in the tens of millions of US dollars. In addition, Evonik signaled that it is not honoring Orion’s claims under the indemnity. In June 2019, Orion initiated arbitration proceedings to enforce its rights against Evonik. Evonik in turn has submitted certain counterclaims related to a tax indemnity and cost reimbursement against Orion, which counterclaims we do not believe to be material. Although Orion believes that it is entitled to the indemnity and that its rights thereunder are enforceable, there is no assurance that the Company will be able to recover costs or expenditures incurred under the indemnity as it expects or at all.

Pledges and guarantees
The Group pledges various assets (including but not limited to certain property, plant and equipment and cash) as collateral for claims arising under the finance documents including the Credit Agreement as amended from time to time. The current principal amounts of the outstanding term loans under the Credit Agreement are $283.1 million (U.S. Dollar Term Loan), and $368.8 million (Euro Term Loan).
As at June 30, 2019 Orion Engineered Carbons GmbH has five guarantees issued by Euler Hermes S.A. with a total volume of $18,603k (at prior year end four guarantees by Euler Hermes S.A. of $15,222k); one guarantee insurance issued by Deutsche Bank AG with a volume of $2,276k (at prior year end one guarantee issued by Deutsche Bank AG with a volume of $2,900k). In addition, there is one cash collateral provided by Norcarb Engineered Carbons AB of $32k (at prior year end one cash collateral of $33k). None of these guarantees reduce the possible utilization limit of the current RCF.
v3.19.2
Financial Information by Segment
6 Months Ended
Jun. 30, 2019
Segment Reporting [Abstract]  
Financial Information by Segment Financial Information by Segment
Segment information
The Company's business is organized by its two carbon black product types. For corporate management purposes and all periods presented the Company had “Rubber” and “Specialty” as reportable operating segments. Rubber carbon black is used in the reinforcement of rubber in tires and mechanical rubber goods. Specialties are used as pigments and performance additives in coatings, polymers, printing and special applications.
The following table shows the relative size of the net sales recognized in each of the Company’s reportable segments:
 
Three months ended June 30,
 
Six months ended June 30,
 
2019
 
2018
 
2019
 
2018
Rubber
65%
 
64%
 
65%
 
64%
Specialty
35%
 
36%
 
35%
 
36%

The senior management team, which is composed of the CEO, CFO and certain other senior management members is the chief operating decision maker (“CODM”). The senior management team monitors the operating segments’ results separately in order to facilitate decisions regarding the allocation of resources and determine the segments’ performance. Orion uses Adjusted EBITDA as the segments' performance measure. The CODM does not review reportable segment asset or liability information for purposes of assessing performance or allocating resources.
Adjustment items are not allocated to the individual segments as they are managed on a group basis.

Segment reconciliation for the three months ended June 30, 2019 and 2018:
 
Rubber
 
Specialties
 
Corporate and other
 
Total
 
(In thousands)
2019
 
 
 
 
 
 
 
Net sales from external customers
$
259,731

 
$
139,285

 
$

 
$
399,016

Adjusted EBITDA
$
40,493

 
$
31,035

 
$

 
$
71,528

Corporate charges

 

 
(4,501
)
 
(4,501
)
Depreciation and amortization of intangible assets and property, plant and equipment
(14,213
)
 
(11,191
)
 

 
(25,404
)
Excluding equity in earnings of affiliated companies, net of tax
(153
)
 

 

 
(153
)
Income from operations before income tax expense and finance costs
26,127

 
19,844

 
(4,501
)
 
41,470

Interest and other financial expense, net

 

 
(7,566
)
 
(7,566
)
Income tax expense

 

 
(9,309
)
 
(9,309
)
Equity in earnings of affiliated companies, net of tax
153

 

 

 
153

Net income
 
 
 
 
 
 
$
24,748

 
 
 
 
 
 
 
 
2018
 
 
 
 
 
 
 
Net sales from external customers
$
248,915

 
$
142,671

 
$

 
$
391,586

Adjusted EBITDA
$
35,923

 
$
45,225

 
$

 
$
81,148

Corporate charges

 

 
25,692

 
25,692

Depreciation and amortization of intangible assets and property, plant and equipment
(14,470
)
 
(9,769
)
 

 
(24,239
)
Excluding equity in earnings of affiliated companies, net of tax
(144
)
 

 

 
(144
)
Income from operations before income tax expense and finance costs
21,309

 
35,456

 
25,692

 
82,457

Interest and other financial expense, net

 

 
(8,777
)
 
(8,777
)
Income tax expense

 

 
(20,743
)
 
(20,743
)
Equity in earnings of affiliated companies, net of tax
144

 

 

 
144

Net income
 
 
 
 
 
 
$
53,081


Segment reconciliation for the six months ended June 30, 2019 and 2018:
 
Rubber
 
Specialties
 
Corporate and other
 
Total
 
(In thousands)
2019
 
 
 
 
 
 
 
Net sales from external customers
$
512,859

 
$
270,871

 
$

 
$
783,730

Adjusted EBITDA
$
75,658

 
$
60,437

 
$

 
$
136,095

Corporate charges

 

 
(10,137
)
 
(10,137
)
Depreciation and amortization of intangible assets and property, plant and equipment
(27,978
)
 
(21,521
)
 

 
(49,499
)
Excluding equity in earnings of affiliated companies, net of tax
(290
)
 

 

 
(290
)
Income from operations before income tax expense and finance costs
47,390

 
38,916

 
(10,137
)
 
76,169

Interest and other financial expense, net

 

 
(14,009
)
 
(14,009
)
Income tax expense

 

 
(18,748
)
 
(18,748
)
Equity in earnings of affiliated companies, net of tax
290

 

 

 
290

Net income
 
 
 
 
 
 
$
43,702

 
 
 
 
 
 
 
 
2018
 
 
 
 
 
 
 
Net sales from external customers
$
513,943

 
$
284,342

 
$

 
$
798,285

Adjusted EBITDA
$
71,579

 
$
85,561

 
$

 
$
157,140

Corporate charges

 

 
19,972

 
19,972

Depreciation and amortization of intangible assets and property, plant and equipment
(29,374
)
 
(19,655
)
 

 
(49,029
)
Excluding equity in earnings of affiliated companies, net of tax
(293
)
 

 

 
(293
)
Income from operations before income tax expense and finance costs
41,912

 
65,906

 
19,972

 
127,790

Interest and other financial expense, net

 

 
(17,159
)
 
(17,159
)
Income tax expense

 

 
(31,089
)
 
(31,089
)
Equity in earnings of affiliated companies, net of tax
293

 

 

 
293

Net income
 
 
 
 
 
 
$
79,835


The sales information noted above relates to external customers only. ‘Corporate and other’ includes income and expense that cannot be directly allocated to the business segments or are managed on corporate level and includes finance income and expenses, taxes and items with less bearing on the underlying core business.
v3.19.2
Related Parties
6 Months Ended
Jun. 30, 2019
Related Party Transactions [Abstract]  
Related Parties Related Parties    
As of June 30, 2019, related parties include one associate of Orion that is accounted for using the equity method, namely "Deutsche Gaßrußwerke" (DGW) and one principal owner of more than 10%.
Related parties include key management personnel having authority and responsibility for planning, directing and monitoring the activities of the Company directly or indirectly and their close family members.
In the normal course of business Orion from time to time receives services from, or sells products to, related unconsolidated parties, in transactions that are either not material or approved in accordance with our Related Party Transaction Approval Policy.
 
June 30, 2019
 
December 31, 2018
 
(In thousands)
Trade receivables from DGW KG
$
478

 
$
651

Trade payables to DGW KG
$
16,505

 
$
18,615

 
Three months ended June 30,
 
Six months ended June 30,
 
2019
 
2018
 
2019
 
2018
 
(In thousands)
Purchased carbon black products from DGW KG
$
23,309

 
$
24,639

 
$
46,075

 
$
48,290

Sales and services provided to DGW KG
$
829

 
$
694

 
$
1,491

 
$
1,401


v3.19.2
Organization and Basis of Presentation (Policies)
6 Months Ended
Jun. 30, 2019
Organization, Consolidation and Presentation of Financial Statements [Abstract]  
Recently Adopted Accounting Standards / Recently Issued Accounting Pronouncements Note Yet Adopted
Recently Adopted Accounting Standards
In February 2016, the FASB issued ASU 2016-02, Leases (Topic 842). Under the amendments in ASU 2016-02, lessees are required to recognize (i) a lease liability, which is a lessee’s obligation to make lease payments arising from a lease, measured on a discounted basis; and (ii) a right-of-use asset, which is an asset that represents the lessee’s right to use, or control the use of, a specified asset for the lease term for all leases (with the exception of short-term leases) at the commencement date. This guidance is effective for fiscal years beginning after December 15, 2018 including interim periods within those fiscal years. Early adoption is permitted. In July 2018, the FASB issued ASU 2018-11, Leases (Topic 842-): Targeted Improvements, to provide an additional (and optional) transition method with which to adopt ASU 2016-02. In July 2018, the FASB also issued ASU 2018-10, Codification Improvements to Topic 842, Leases, to clarify the codification more generally and/or to correct unintended application of guidance. More recently, in March 2019, the FASB issued ASU No. 2019-01, Leases (Topic 842): Codification Improvements, which was also issued to clarify the codification more generally and/or to correct unintended application of guidance. ASU 2019-01 clarifies transition disclosure requirements upon adoption of Topic 842.
We adopted ASUs 2016-02, 2018-11, 2018-10 and 2019-01 (“Lease ASUs”) as of January 1, 2019 using the optional transition method under ASU 2018-11 that allows for a cumulative-effect adjustment in the period of adoption without restating prior periods. Orion elected the practical expedients upon transition to retain the lease classification and initial direct costs for any leases that existed prior to adoption of the standard. As a result of adopting these Lease ASUs we recorded additional lease assets and liabilities of approximately $30 million and $31 million on our condensed consolidated balance sheet as of March 31, 2019. Additionally, upon adoption of ASU 2016-02 we de-recognized one asset previously recorded under build-to-suit accounting and its associated liability of $29 million. A right-of-use asset will be capitalized upon subsequent commencement of the lease. We refer to Note C. Leases for further information about adoption of Topic 842.    
In August 2017, the FASB issued ASU No. 2017-12, Derivatives and Hedging (Topic 815): Targeted Improvements to Accounting for Hedging Activities, that amends the hedge accounting recognition and presentation requirements under hedge accounting. The new standard will make more financial and non-financial hedging strategies eligible for hedge accounting, amends the presentation and disclosure requirements, and simplifies how companies assess effectiveness. The new standard is effective for fiscal years beginning after December 15, 2018, including interim periods within those years, and early adoption is permitted. In October 2018, the FASB issued ASU 2018-16, Derivatives and Hedging (Topic 815): Inclusion of the Secured Overnight Financing Rate (SOFR) Overnight Index Swap (OIS) Rate as a Benchmark Interest Rate for Hedge Accounting Purposes, to introduce an alternative reference rate in the United States because of concerns about the sustainability of LIBOR. The Company adopted ASUs 2017-12 and 2018-16 as of January 1, 2019. Adoption of the standard did not result in adjustments to amounts recognized in the financial statements.
In February 2018, the FASB issued ASU No. 2018-02, Income Statement - Reporting Comprehensive Income (Topic 220): Reclassification of Certain Tax Effects from Accumulated Other Comprehensive Income, which allows for the elimination of the stranded income tax effects resulting from the enactment of the Tax Cuts and Jobs Act through a reclassification from accumulated other comprehensive income to retained earnings. The standard is effective for fiscal years beginning after December 15, 2018. Early adoption is permitted. The
Company adopted ASU 2018-02 as of January 1, 2019. The adoption of this guidance had no impact on the Company's financial statements.    
In June 2016, the FASB issued ASU No. 2016-13, Financial Instruments - Credit Losses. The new guidance requires the Company to measure all expected credit losses for financial instruments held at the reporting date based on historical experience, current conditions and reasonable and supportable forecasts. The new standard is effective for fiscal years beginning after December 15, 2019, including all interim periods within those years, and early adoption is permitted for fiscal years beginning after December 15, 2018. The Company adopted ASU 2016-13 as of January 1, 2019. The adoption of this guidance and recognition of a loss allowance at an amount equal to lifetime expected credit losses for trade receivables was immaterial and did not result in a transition adjustment on retained earnings.
Recently Issued Accounting Pronouncements Not Yet Adopted
In April 2019, the FASB issued ASU No. 2019-04, Codification Improvements to Topic 326, Financial Instruments - Credit Losses, Topic 815, Derivatives and Hedging, and Topic 825, Financial Instruments. The updates contained in this ASU provide clarification and correction to ASU 2016-01, Financial Instruments - Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities, ASU 2016-13, Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments, and ASU 2017-12, Derivatives and Hedging (Topic 815): Targeted Improvements to Accounting for Hedging Activities, and is intended to improve the Codification or correct its unintended application. For entities that have adopted the amendments in Update 2016-13, the amendments in ASU No. 2019-04 are effective for fiscal years beginning after December 15, 2019, including interim periods within those fiscal years. Early adoption is permitted in any interim period after issuance of ASU No. 2019-04 as long as the entity has adopted the amendments in ASU No. 2016-13. For entities that have adopted the amendments in ASU No. 2017-12 as of the issuance date of ASU No. 2019-04, the effective date is as of the beginning of the first annual period beginning after the issuance date of ASU No. 2019-04. For those entities, early adoption is permitted, including adoption on any date on or after the issuance of ASU No. 2019-04. The amendments in ASU No. 2019-04 related to ASU No. 2016-01 are effective for fiscal years beginning after December 15, 2019, including interim periods within those fiscal years. Early adoption is permitted in any interim period following the issuance of ASU No. 2019-04 as long as the entity has adopted all of the amendments in ASU No. 2016-01. The Company is currently evaluating the potential impact the adoption of this standard will have on its financial statements.
In May 2019, the FASB issued ASU No. 2019-05, Financial Instruments - Credit Losses (Topic 326). The amendments in this ASU provide entities that have certain instruments within the scope of Subtopic 326-20, Financial Instruments - Credit Losses - Measured at Amortized Cost, with an option to irrevocably elect the fair value option in Subtopic 825-10, Financial Instruments - Overall, applied on an instrument-by-instrument basis for eligible instruments, upon adoption of Topic 326. For entities that have adopted the amendments in ASU No. 2016-13, the amendments in ASU No. 2019-05 are effective for fiscal years beginning after December 15, 2019, including interim periods within those fiscal years. Early adoption is permitted in any interim period after the issuance of ASU No. 2019-05 as long as an entity has adopted the amendments in ASU No. 2016-13. The Company is currently evaluating the potential impact the adoption of this standard will have on its financial statements.
In August 2018, the FASB issued ASU No. 2018-13, Fair Value Measurement (Topic 820): Disclosure Framework - Changes to the Disclosure Requirements for Fair Value Measurement, that modifies the disclosure requirements for fair value measurements made in accordance with Topic 820, Fair Value Measurement, based on the concepts in the Concepts Statement, including the consideration of costs and benefits. The new guidance removes requirements to disclose the amount of and reason for transfers between Level 1 and Level 2 of the fair value hierarchy, the policy for timing of transfers between levels and the valuation processes for Level 3 fair value measurements. The new standard is effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2019. The Company is currently evaluating the potential impact the adoption of this standard will have on its financial statements.
In August 2018, the FASB issued ASU No 2018-14, Compensation - Retirement Benefits - Defined Benefit Plans - General (Subtopic 715-20): Disclosure Framework - Changes to the Disclosure Requirements for Defined Benefit Plans. The guidance changes the disclosure requirements for employers that sponsor defined benefit pension and/or other postretirement benefit plans. It eliminates requirements for certain disclosures that are no longer considered cost beneficial and requires new ones that the FASB considers pertinent. The guidance is effective for financial statements issued for fiscal years ending after December 15, 2020 for public business entities and fiscal years ending after December 15, 2021 for all other entities. Early adoption is permitted. Entities will apply the amendments retrospectively. The Company is currently evaluating the potential impact the adoption of this standard will have on its financial statements.
Basis of Presentation
Basis of Presentation
The unaudited condensed consolidated financial statements have been prepared in accordance with U.S. Generally Accepted Accounting Principles (“GAAP”) for interim financial information and Article 10 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by GAAP for annual financial statements.
Use of Estimates
Use of Estimates
The preparation of consolidated financial statements in conformity with GAAP requires management to make certain estimates and assumptions that affect the reported amount of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenue and expenses during the reported period. Actual results could differ from those estimates.
Revenue and Income Recognition
Revenue and Income Recognition
OEC recognizes revenue when or as it satisfies a performance obligation by transferring a good or a service to a customer. Revenue is only recognized when control is transferred to the customer. The amount of consideration we receive and revenue we recognize is based upon the terms stated in the sales contract, which may contain variable consideration such as discounts or rebates. We also give our customers a limited right to return product that has been damaged, does not satisfy their specifications, or other specific reasons. Payment terms on product sales to our customers typically range from 30 to 90 days.  Although certain exceptions exist where standard payment terms are exceeded, these instances are infrequent and do not exceed one year.
Revenue is recognized according to the five-step model proscribed in ASC 606. Under the first step, the entity has to identify the contract entered with a customer granting the right to receive goods or service in exchange for consideration. The second step requires the identification of distinct performance obligations within a contract. The transaction price of the arrangement is defined in Step 3 of ASC 606. In addition to the contractual fixed price the entity has to take variable considerations into account. If the entity identified more than one separate performance obligation under step 2, it has to account for this contract as a multiple element arrangement resulting in an allocation of revenues to the obligations identified. If these conditions are satisfied, revenue from the sale of goods is recognized when control have been transferred to the buyer, either at a point in time, or over time.
The Company derives substantial majority of revenues by selling carbon black to industrial customers for further processing. Revenue recognition and measurement is governed by the following principles. The amount of revenue, the transactions price, is contractually specified between the parties and is measured at the amount expected be received less value-added tax and any trade discounts and volume rebates granted. Discounts and volume rebates are accounted for as estimates of variable consideration and deducted from revenue.
With respect to the sale of goods, sales are recognized at the point in time control over the good transfers to the customer. The timing of the transfer of control varies depending on the individual terms of the sales agreement.
The Company's business is organized by its two carbon black product types. For corporate management purposes and all periods presented the Company had “Rubber” and “Specialty” as reportable operating segments. Rubber carbon black is used in the reinforcement of rubber in tires and mechanical rubber goods, Specialties are used as pigments and performance additives in coatings, polymers, printing and special applications.
v3.19.2
Inventories (Tables)
6 Months Ended
Jun. 30, 2019
Inventory Disclosure [Abstract]  
Schedule of Inventory, Net
Inventories, net of obsolete, unmarketable and slow moving reserves are as follows:
 
June 30, 2019
 
December 31, 2018
 
(In thousands)
Raw materials, consumables and supplies, net
$
81,027

 
$
73,460

Work in process
162

 
1,246

Finished goods, net
93,249

 
108,923

Total
$
174,438

 
$
183,629

v3.19.2
Leases (Tables)
6 Months Ended
Jun. 30, 2019
Leases [Abstract]  
Schedule of Minimum Lease Payments
The weighted remaining average minimum lease period is 2.9 years. The undiscounted minimum lease payments are due in and reconcile to the discounted lease liabilities as follows:
 
 
June 30, 2019
 
 
(In thousands)
Next 12 months
 
6,926

1 to 2 years
 
6,087

2 to 3 years
 
5,495

3 to 4 years
 
4,738

4 to 5 years
 
4,254

More than 5 years
 
7,478

Total undiscounted minimum lease payments
 
34,978

Discount
 
(4,097
)
Lease liability (current and non-current)
 
30,881


v3.19.2
Debt and Other Obligations (Tables)
6 Months Ended
Jun. 30, 2019
Debt Disclosure [Abstract]  
Schedule of Debt Arrangements
Debt and other obligations consist of the following:
 
June 30, 2019
 
December 31, 2018
(In thousands)
Current
 
 
 
Term loan
$
8,121

 
$
8,149

Deferred debt issuance costs - term loan(1)
(1,445
)
 
(1,472
)
Other short-term debt and obligations
53,017

 
34,343

Current portion of long term debt and other financial liabilities
59,693

 
41,020

Non-current
 
 
 
Term loan
643,812

 
650,014

Deferred debt issuance costs - term loan(1)
(5,512
)
 
(6,266
)
Long-term debt, net
638,300

 
643,748

Total
$
697,993

 
$
684,768


(1) 
According to ASU 2015-03, adopted on January 1, 2016, the Company presents debt issuance costs related to a recognized liability as a direct deduction from the carrying amount of that liability.
v3.19.2
Financial Instruments and Fair Value Measurement (Tables)
6 Months Ended
Jun. 30, 2019
Fair Value Disclosures [Abstract]  
Schedule of Fair Value Measurements
The following table shows the fair value measurement at June 30, 2019 and December 31, 2018. All measurements are based on observable inputs such as interest rates and are classified as Level 2 within the fair value hierarchy:
 
 
 
June 30, 2019
 
December 31, 2018
 
Fair Value Hierarchy
 
(In thousands)
Receivables from hedges/ derivatives
Level 2
 
$
4,041

 
$
9,949

Other current financial assets
 Level 2
 
4,026

 
9,777

Other financial assets (non-current)
Level 2
 
15

 
172

 
 
 
 
 
 
Liabilities from derivatives
Level 2
 
$
10,494

 
$
7,032

Other current liabilities
Level 2
 
745

 
2,302

Other liabilities (non-current)
Level 2
 
9,749

 
4,730

 
 
 
 
 
 
Term loan
Level 2
 
$
651,933

 
$
658,163

Local bank loans
Level 2
 
$
53,017

 
$
28,618


v3.19.2
Employee Benefit Plans (Tables)
6 Months Ended
Jun. 30, 2019
Retirement Benefits [Abstract]  
Schedule of Net Benefit Costs
Net periodic defined benefit pension benefit costs include the:
 
Three months ended June 30,
 
Six months ended June 30,
 
2019
 
2018
 
2019
 
2018
 
Non-U.S.
 
Non-U.S.
 
Non-U.S.
 
Non-U.S.
 
(In thousands)
Service cost
$
418

 
$
416

 
$
729

 
$
831

Interest cost
425

 
463

 
857

 
943

Net periodic cost
$
843

 
$
879

 
$
1,586

 
$
1,774


v3.19.2
Stock-Based Compensation (Tables)
6 Months Ended
Jun. 30, 2019
Share-based Payment Arrangement [Abstract]  
Summary of Activity of PSUs
The following table summarizes the activity of our PSU's for the six months ended June 30, 2019:
Period Granted
 
Performance Period
 
PSUs Outstanding at December 31, 2018
 
Performance based adjustment
 
PSUs Vested
 
PSUs Forfeited
 
PSUs Outstanding at June 30, 2019
 
Weighted Average Grant Date Fair Value
2016
 
2016 - 2019
 
677,607

 
299,499

 
(977,106
)
 

 

 
$
17.21

2017
 
2017 - 2020
 
467,349

 

 

 
(39,788
)
 
427,561

 
$
24.89

2018
 
2018 - 2021
 
450,034

 

 

 
(50,428
)
 
399,606

 
$
39.24

 
 
Total
 
1,594,990

 
299,499

 
(977,106
)
 
(90,216
)
 
827,167

 
 

v3.19.2
Restructuring Expenses (Tables)
6 Months Ended
Jun. 30, 2019
Restructuring and Related Activities [Abstract]  
Schedule of Restructuring Activities and Related Reserves
Details of all restructuring activities and the related reserves during the three and six months ended June 30, 2019 were as follows:
(In thousands)
Personnel expenses
 
Demolition and Removal costs
 
Ground remediation costs
 
Other
 
Total
Provision at January 1, 2019
$
2,334

 
$
2,541

 
$
2,939

 
$
844

 
$
8,658

Charges
61

 
9

 
19

 

 
89

Cash paid
(103
)
 
(1,234
)
 
(19
)
 
(4
)
 
(1,360
)
Foreign currency translation adjustment
(44
)
 
(35
)
 
(22
)
 
(8
)
 
(109
)
Provision at March 31, 2019
$
2,248

 
$
1,281

 
$
2,917

 
$
832

 
$
7,278

Charges
485

 

 

 
1

 
486

Cash paid

 
(621
)
 
(941
)
 
(469
)
 
(2,031
)
Foreign currency translation adjustment
29

 
9

 
(38
)
 
(7
)
 
(7
)
Provision at June 30, 2019
$
2,762

 
$
669

 
$
1,938

 
$
357

 
$
5,726


v3.19.2
Accumulated Other Comprehensive Loss (Tables)
6 Months Ended
Jun. 30, 2019
Equity [Abstract]  
Schedule of Changes in AOCI, Net of Tax
Changes in each component of AOCI, net of tax, are as follows during the three and six months ended June 30, 2019 and 2018:

Currency Translation Adjustments
 
Hedging Activities Adjustments
 
Pension and Other Postretirement Benefit Liability Adjustments
 
Total
 
(In thousands)
Balance at January 1, 2019
$
(10,650
)
 
$
(6,147
)
 
$
(2,831
)
 
$
(19,628
)
Other comprehensive income (loss) before reclassifications
1,532

 
(3,767
)
 

 
(2,235
)
Income tax effects before reclassifications
(69
)
 
1,462

 

 
1,393

Currency translation AOCI

 
80

 
53

 
133

Balance at March 31, 2019
$
(9,187
)
 
$
(8,372
)
 
$
(2,778
)
 
$
(20,337
)
Other comprehensive income (loss) before reclassifications
(4,954
)
 
(5,951
)
 

 
(10,905
)
Income tax effects before reclassifications
110

 
1,730

 

 
1,840

Currency translation AOCI

 
(154
)
 
(36
)
 
(190
)
Balance at June 30, 2019
$
(14,031
)
 
$
(12,747
)
 
$
(2,814
)
 
$
(29,592
)


 
Currency Translation Adjustments
 
Hedging Activities Adjustments
 
Pension and Other Postretirement Benefit Liability Adjustments
 
Total
 
(In thousands)
Balance at January 1, 2018
$
(554
)
 
$
(1,801
)
 
$
(2,965
)
 
$
(5,320
)
Other comprehensive income (loss) before reclassifications
(6,045
)
 
5,492

 

 
(553
)
Income tax effects before reclassifications
10

 
(1,813
)
 

 
(1,803
)
Currency translation AOCI

 
518

 
(648
)
 
(130
)
Balance at March 31, 2018
$
(6,589
)
 
$
2,396

 
$
(3,613
)
 
$
(7,806
)
Other comprehensive income (loss) before reclassifications
(6,485
)
 
(7,866
)
 

 
(14,351
)
Income tax effects before reclassifications
(882
)
 
2,534

 

 
1,652

Currency translation AOCI

 
(430
)
 
1,398

 
968

Balance at June 30, 2018
$
(13,956
)
 
$
(3,366
)
 
$
(2,215
)
 
$
(19,537
)

v3.19.2
Earnings Per Share (Tables)
6 Months Ended
Jun. 30, 2019
Earnings Per Share [Abstract]  
Schedule of Basic and Diluted EPS
The following table reflects the income and share data used in the basic and diluted EPS computations for the periods presented below:
 
 
Three months ended June 30,
 
Six months ended June 30,
 
 
2019
 
2018
 
2019
 
2018
Net income for the period- attributable to ordinary equity holders of the parent (in USD k)
 
$
24,748

 
$
53,081

 
$
43,702

 
$
79,835

Weighted average number of ordinary shares (in thousands of shares)
 
59,984

 
59,590

 
59,752

 
59,456

Basic EPS
 
$
0.41

 
$
0.89

 
$
0.73

 
$
1.34

Dilutive effect of share based payments (in thousands of shares)
 
1,141

 
1,153

 
1,367

 
1,410

Weighted average number of diluted ordinary shares (in thousands of shares)
 
61,125

 
60,743

 
61,119

 
60,866

Diluted EPS
 
$
0.40

 
$
0.87

 
$
0.72

 
$
1.31


v3.19.2
Financial Information by Segment (Tables)
6 Months Ended
Jun. 30, 2019
Segment Reporting [Abstract]  
Schedule of the Relative Size of Net Sales Recognized in each Reportable Segment
The following table shows the relative size of the net sales recognized in each of the Company’s reportable segments:
 
Three months ended June 30,
 
Six months ended June 30,
 
2019
 
2018
 
2019
 
2018
Rubber
65%
 
64%
 
65%
 
64%
Specialty
35%
 
36%
 
35%
 
36%

Schedule of Segment Information
Segment reconciliation for the three months ended June 30, 2019 and 2018:
 
Rubber
 
Specialties
 
Corporate and other
 
Total
 
(In thousands)
2019
 
 
 
 
 
 
 
Net sales from external customers
$
259,731

 
$
139,285

 
$

 
$
399,016

Adjusted EBITDA
$
40,493

 
$
31,035

 
$

 
$
71,528

Corporate charges

 

 
(4,501
)
 
(4,501
)
Depreciation and amortization of intangible assets and property, plant and equipment
(14,213
)
 
(11,191
)
 

 
(25,404
)
Excluding equity in earnings of affiliated companies, net of tax
(153
)
 

 

 
(153
)
Income from operations before income tax expense and finance costs
26,127

 
19,844

 
(4,501
)
 
41,470

Interest and other financial expense, net

 

 
(7,566
)
 
(7,566
)
Income tax expense

 

 
(9,309
)
 
(9,309
)
Equity in earnings of affiliated companies, net of tax
153

 

 

 
153

Net income
 
 
 
 
 
 
$
24,748

 
 
 
 
 
 
 
 
2018
 
 
 
 
 
 
 
Net sales from external customers
$
248,915

 
$
142,671

 
$

 
$
391,586

Adjusted EBITDA
$
35,923

 
$
45,225

 
$

 
$
81,148

Corporate charges

 

 
25,692

 
25,692

Depreciation and amortization of intangible assets and property, plant and equipment
(14,470
)
 
(9,769
)
 

 
(24,239
)
Excluding equity in earnings of affiliated companies, net of tax
(144
)
 

 

 
(144
)
Income from operations before income tax expense and finance costs
21,309

 
35,456

 
25,692

 
82,457

Interest and other financial expense, net

 

 
(8,777
)
 
(8,777
)
Income tax expense

 

 
(20,743
)
 
(20,743
)
Equity in earnings of affiliated companies, net of tax
144

 

 

 
144

Net income
 
 
 
 
 
 
$
53,081


Segment reconciliation for the six months ended June 30, 2019 and 2018:
 
Rubber
 
Specialties
 
Corporate and other
 
Total
 
(In thousands)
2019
 
 
 
 
 
 
 
Net sales from external customers
$
512,859

 
$
270,871

 
$

 
$
783,730

Adjusted EBITDA
$
75,658

 
$
60,437

 
$

 
$
136,095

Corporate charges

 

 
(10,137
)
 
(10,137
)
Depreciation and amortization of intangible assets and property, plant and equipment
(27,978
)
 
(21,521
)
 

 
(49,499
)
Excluding equity in earnings of affiliated companies, net of tax
(290
)
 

 

 
(290
)
Income from operations before income tax expense and finance costs
47,390

 
38,916

 
(10,137
)
 
76,169

Interest and other financial expense, net

 

 
(14,009
)
 
(14,009
)
Income tax expense

 

 
(18,748
)
 
(18,748
)
Equity in earnings of affiliated companies, net of tax
290

 

 

 
290

Net income
 
 
 
 
 
 
$
43,702

 
 
 
 
 
 
 
 
2018
 
 
 
 
 
 
 
Net sales from external customers
$
513,943

 
$
284,342

 
$

 
$
798,285

Adjusted EBITDA
$
71,579

 
$
85,561

 
$

 
$
157,140

Corporate charges

 

 
19,972

 
19,972

Depreciation and amortization of intangible assets and property, plant and equipment
(29,374
)
 
(19,655
)
 

 
(49,029
)
Excluding equity in earnings of affiliated companies, net of tax
(293
)
 

 

 
(293
)
Income from operations before income tax expense and finance costs
41,912

 
65,906

 
19,972

 
127,790

Interest and other financial expense, net

 

 
(17,159
)
 
(17,159
)
Income tax expense

 

 
(31,089
)
 
(31,089
)
Equity in earnings of affiliated companies, net of tax
293

 

 

 
293

Net income
 
 
 
 
 
 
$
79,835


v3.19.2
Related Parties (Tables)
6 Months Ended
Jun. 30, 2019
Related Party Transactions [Abstract]  
Schedule of Related Party Transactions
 
June 30, 2019
 
December 31, 2018
 
(In thousands)
Trade receivables from DGW KG
$
478

 
$
651

Trade payables to DGW KG
$
16,505

 
$
18,615

 
Three months ended June 30,
 
Six months ended June 30,
 
2019
 
2018
 
2019
 
2018
 
(In thousands)
Purchased carbon black products from DGW KG
$
23,309

 
$
24,639

 
$
46,075

 
$
48,290

Sales and services provided to DGW KG
$
829

 
$
694

 
$
1,491

 
$
1,401


v3.19.2
Organization and Basis of Presentation - Organization and Description of the Business (Details)
$ in Thousands
6 Months Ended
Jun. 30, 2019
USD ($)
facility
holding_company
sales_company
operating_entity
Mar. 31, 2019
USD ($)
asset
Organization, Consolidation and Presentation of Financial Statements [Abstract]    
Number of wholly owned production facilities | facility 13  
Number of sales companies | sales_company 5  
Number of holding companies | holding_company 10  
Number of service companies | operating_entity 1  
Number of former operating entities | operating_entity 2  
Number of production facilities operated in a joint venture | facility 1  
Operating lease right-of-use assets $ 29,979 $ 30,000
Lease liability (current and non-current) $ 30,881 $ 31,000
Number of assets derecognized under build-to-suit designation | asset   1
Lease liability derecognized   $ 29,000
v3.19.2
Revenue and Income Recognition - Narrative (Details)
6 Months Ended
Jun. 30, 2019
segment
Revenue from Contract with Customer [Abstract]  
Number of reporting segments 2
Number of operating segments 2
v3.19.2
Inventories - Schedule of Inventory (Details) - USD ($)
$ in Thousands
Jun. 30, 2019
Dec. 31, 2018
Inventory Disclosure [Abstract]    
Raw materials, consumables and supplies, net $ 81,027 $ 73,460
Work in process 162 1,246
Finished goods, net 93,249 108,923
Total $ 174,438 $ 183,629
v3.19.2
Inventories - Narrative (Details) - USD ($)
$ in Thousands
3 Months Ended 6 Months Ended
Jun. 30, 2019
Jun. 30, 2018
Jun. 30, 2019
Jun. 30, 2018
Dec. 31, 2018
Inventory Disclosure [Abstract]          
Reserve for obsolete, unmarketable and slow moving assets $ 2,268   $ 2,268   $ 1,639
Expense for damaged and lost inventories $ 361 $ 404 $ 500 $ 1,275  
v3.19.2
Leases - Narrative (Details) - USD ($)
$ in Thousands
6 Months Ended
Jun. 30, 2019
Mar. 31, 2019
Leases [Abstract]    
Operating lease right-of-use assets $ 29,979 $ 30,000
Minimum lease liabilities 30,881 $ 31,000
Lease liabilities, recorded within other current liabilities 6,926  
Lease liabilities, recorded within other liabilities $ 23,955  
Weighted average minimum lease term 2 years 10 months 24 days  
Weighted average discount rate 4.39%  
v3.19.2
Leases - Schedule of Minimum Lease Payments (Details) - USD ($)
$ in Thousands
Jun. 30, 2019
Mar. 31, 2019
Leases [Abstract]    
Next 12 months $ 6,926  
1 to 2 years 6,087  
2 to 3 years 5,495  
3 to 4 years 4,738  
4 to 5 years 4,254  
More than 5 years 7,478  
Total undiscounted minimum lease payments 34,978  
Discount (4,097)  
Lease liability (current and non-current) $ 30,881 $ 31,000
v3.19.2
Debt and Other Obligations - Schedule of Debt Arrangements (Details) - USD ($)
$ in Thousands
Jun. 30, 2019
Dec. 31, 2018
Current    
Other short-term debt and obligations $ 53,017 $ 34,343
Current portion of long term debt and other financial liabilities 59,693 41,020
Non-current    
Long-term debt, net 638,300 643,748
Total 697,993 684,768
Term Loan Facility | Term Loan    
Current    
Term loan 8,121 8,149
Deferred debt issuance costs - term loan (1,445) (1,472)
Non-current    
Term loan 643,812 650,014
Deferred debt issuance costs - term loan $ (5,512) $ (6,266)
v3.19.2
Debt and Other Obligations - Term Loan (Details)
3 Months Ended 6 Months Ended 12 Months Ended
May 11, 2018
USD ($)
May 08, 2018
May 07, 2018
Jun. 30, 2019
USD ($)
Jun. 30, 2018
USD ($)
Jun. 30, 2019
USD ($)
Jun. 30, 2018
USD ($)
Dec. 31, 2018
USD ($)
Dec. 31, 2017
USD ($)
May 11, 2018
EUR (€)
Jan. 01, 2015
USD ($)
Line of Credit Facility [Line Items]                      
Finance costs directly expensed       $ 555,000 $ 1,180,000 $ 1,090,000 $ 1,835,000        
Unrealized loss       29,592,000   29,592,000   $ 19,628,000      
Designated as Hedging Instrument | Cash Flow Hedge | Cross Currency Interest Rate Contract                      
Line of Credit Facility [Line Items]                      
Derivative, notional amount $ 235,000,000.0     30,000,000.0   30,000,000.0       € 235,000,000.0  
Designated as Hedging Instrument | Net Investment Hedging | Currency Swap                      
Line of Credit Facility [Line Items]                      
Derivative, notional amount                     $ 180,000,000
Unrealized loss       2,200,000   2,200,000          
Term Loan Facility | Term Loan                      
Line of Credit Facility [Line Items]                      
Estimated annual interest expense reduction $ 4,700,000                    
Amortization of debt repricing issuance costs           0          
Finance costs directly expensed       386,000   727,000   185,000 $ 680,000    
Debt issuance costs       $ (6,957,000)   $ (6,957,000)   $ (7,738,000)      
Term Loan - USD | LIBOR | Term Loan                      
Line of Credit Facility [Line Items]                      
Margin reduction   0.50%                  
Basis spread on variable rate   2.00% 2.50%                
Term Loan - EUR | EURIBOR | Term Loan                      
Line of Credit Facility [Line Items]                      
Margin reduction   0.25%                  
Basis spread on variable rate   2.25% 2.50%                
v3.19.2
Debt and Other Obligations - Revolving credit facility (Details)
$ in Thousands
3 Months Ended 6 Months Ended 12 Months Ended
Apr. 02, 2019
EUR (€)
Apr. 01, 2019
EUR (€)
Jun. 30, 2019
USD ($)
Jun. 30, 2018
USD ($)
Jun. 30, 2019
USD ($)
Jun. 30, 2018
USD ($)
Dec. 31, 2018
USD ($)
Dec. 31, 2017
USD ($)
Debt Instrument [Line Items]                
Amortization of debt issuance costs     $ 555 $ 1,180 $ 1,090 $ 1,835    
Revolving Credit Facility                
Debt Instrument [Line Items]                
Extended expiration period 3 years              
Revolving credit commitments | € € 250,000,000 € 75,000,000            
Maximum leverage ratio 2.25              
Minimum leverage ratio 1.75              
Leverage ratio   2.30            
Amortization of debt issuance costs     185   373   $ 178 $ 381
Transaction costs     $ 3,756   $ 3,756   $ 2,394  
Revolving Credit Facility | Eurodollar                
Debt Instrument [Line Items]                
Basis spread on variable rate 190.00% 250.00%            
Commitment fee 35.00%              
v3.19.2
Debt and Other Obligations - Local bank loans and other short term borrowings (Details)
$ in Thousands
1 Months Ended
Jun. 30, 2019
USD ($)
Deutsche Bank AG  
Debt Instrument [Line Items]  
Proceeds short term borrowings $ 31,815
Unicredit  
Debt Instrument [Line Items]  
Proceeds short term borrowings 11,554
Citizens Bank  
Debt Instrument [Line Items]  
Proceeds short term borrowings $ 9,648
v3.19.2
Financial Instruments and Fair Value Measurement - Fair Value Measurements (Details) - Fair Value, Inputs, Level 2 - USD ($)
$ in Thousands
Jun. 30, 2019
Dec. 31, 2018
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Receivables from hedges/ derivatives $ 4,041 $ 9,949
Other current financial assets 4,026 9,777
Other financial assets (non-current) 15 172
Liabilities from derivatives 10,494 7,032
Other current liabilities 745 2,302
Other liabilities (non-current) 9,749 4,730
Term loan    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Fair value of loans 651,933 658,163
Local bank loans    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Fair value of loans $ 53,017 $ 28,618
v3.19.2
Financial Instruments and Fair Value Measurement - Narrative (Details)
Jun. 30, 2019
USD ($)
May 11, 2018
USD ($)
May 11, 2018
EUR (€)
Designated as Hedging Instrument | Cash Flow Hedge | Cross Currency Interest Rate Contract      
Derivative [Line Items]      
Derivative, notional amount $ 30,000,000.0 $ 235,000,000.0 € 235,000,000.0
v3.19.2
Employee Benefit Plans - Net Periodic Benefit Cost (Details) - USD ($)
$ in Thousands
3 Months Ended 6 Months Ended
Jun. 30, 2019
Jun. 30, 2018
Jun. 30, 2019
Jun. 30, 2018
Retirement Benefits [Abstract]        
Service cost $ 418 $ 416 $ 729 $ 831
Interest cost 425 463 857 943
Net periodic cost $ 843 $ 879 $ 1,586 $ 1,774
v3.19.2
Stock-Based Compensation - Movement of PSUs (Details) - PSUs
6 Months Ended
Jun. 30, 2019
$ / shares
shares
Share-based Compensation Arrangement by Share-based Payment Award, Non-Option Equity Instruments, Outstanding [Roll Forward]  
PSUs Outstanding, beginning of period (in shares) 1,594,990
Performance based adjustment (in shares) 299,499
PSUs Vested (in shares) (977,106)
PSUs Forfeited (in shares) (90,216)
PSUs Outstanding, end of period (in shares) 827,167
2016 Plan  
Share-based Compensation Arrangement by Share-based Payment Award, Non-Option Equity Instruments, Outstanding [Roll Forward]  
PSUs Outstanding, beginning of period (in shares) 677,607
Performance based adjustment (in shares) 299,499
PSUs Vested (in shares) (977,106)
PSUs Forfeited (in shares) 0
PSUs Outstanding, end of period (in shares) 0
Weighted Average Grant Date Fair Value (in dollars per share) | $ / shares $ 17.21
2017 Plan  
Share-based Compensation Arrangement by Share-based Payment Award, Non-Option Equity Instruments, Outstanding [Roll Forward]  
PSUs Outstanding, beginning of period (in shares) 467,349
Performance based adjustment (in shares) 0
PSUs Vested (in shares) 0
PSUs Forfeited (in shares) (39,788)
PSUs Outstanding, end of period (in shares) 427,561
Weighted Average Grant Date Fair Value (in dollars per share) | $ / shares $ 24.89
2018 Plan  
Share-based Compensation Arrangement by Share-based Payment Award, Non-Option Equity Instruments, Outstanding [Roll Forward]  
PSUs Outstanding, beginning of period (in shares) 450,034
Performance based adjustment (in shares) 0
PSUs Vested (in shares) 0
PSUs Forfeited (in shares) (50,428)
PSUs Outstanding, end of period (in shares) 399,606
Weighted Average Grant Date Fair Value (in dollars per share) | $ / shares $ 39.24
v3.19.2
Stock-Based Compensation - Narrative (Details) - USD ($)
$ / shares in Units, $ in Thousands
3 Months Ended 6 Months Ended
Jun. 30, 2019
Jun. 30, 2018
Jun. 30, 2019
Jun. 30, 2018
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]        
Unrecognized compensation cost, recognition period     1 year 6 months  
PSUs        
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]        
Stock-based compensation expense $ 1,559 $ 2,853 $ 5,112 $ 5,953
Unrecognized compensation cost $ 9,950   $ 9,950  
Intrinsic value of PSU outstanding (in dollars per share) $ 18.99 $ 30.85 $ 18.99 $ 30.85
Intrinsic value of PSU $ 15,700 $ 35,300 $ 15,700 $ 35,300
v3.19.2
Restructuring Expenses - Schedule of Restructuring Activities and Related Reserves (Details) - USD ($)
$ in Thousands
3 Months Ended
Jun. 30, 2019
Mar. 31, 2019
Restructuring Reserve    
Beginning Provision $ 7,278 $ 8,658
Charges 486 89
Cash paid (2,031) (1,360)
Foreign currency translation adjustment (7) (109)
Ending Provision 5,726 7,278
Personnel expenses    
Restructuring Reserve    
Beginning Provision 2,248 2,334
Charges 485 61
Cash paid 0 (103)
Foreign currency translation adjustment 29 (44)
Ending Provision 2,762 2,248
Demolition and Removal costs    
Restructuring Reserve    
Beginning Provision 1,281 2,541
Charges 0 9
Cash paid (621) (1,234)
Foreign currency translation adjustment 9 (35)
Ending Provision 669 1,281
Ground remediation costs    
Restructuring Reserve    
Beginning Provision 2,917 2,939
Charges 0 19
Cash paid (941) (19)
Foreign currency translation adjustment (38) (22)
Ending Provision 1,938 2,917
Other    
Restructuring Reserve    
Beginning Provision 832 844
Charges 1 0
Cash paid (469) (4)
Foreign currency translation adjustment (7) (8)
Ending Provision $ 357 $ 832
v3.19.2
Restructuring Expenses - Narrative (Details)
$ in Thousands
3 Months Ended 6 Months Ended 12 Months Ended
Jun. 30, 2019
USD ($)
Jun. 30, 2018
USD ($)
Jun. 30, 2019
USD ($)
Jun. 30, 2018
USD ($)
Dec. 31, 2016
kmt
Restructuring Cost and Reserve [Line Items]          
Restructuring expenses, net $ 1,034 $ 549 $ 1,123 $ 638  
Restructuring income, net $ 29,751 $ (29,751) $ 28,485 $ (28,485)  
Rubber Carbon Black          
Restructuring Cost and Reserve [Line Items]          
Standard rubber grade (kmt) | kmt         50
v3.19.2
Accumulated Other Comprehensive Loss - Schedule of Changes in AOCI, Net of Tax (Details) - USD ($)
$ in Thousands
3 Months Ended
Jun. 30, 2019
Mar. 31, 2019
Jun. 30, 2018
Mar. 31, 2018
AOCI Attributable to Parent, Net of Tax        
Beginning balance $ 168,790 $ 158,896 $ 110,809 $ 95,305
Other comprehensive income (loss) before reclassifications (10,905) (2,235) (14,351) (553)
Income tax effects before reclassifications 1,840 1,393 1,652 (1,803)
Currency translation AOCI (190) 133 968 (130)
Ending balance 167,325 168,790 138,329 110,809
Accumulated other comprehensive loss        
AOCI Attributable to Parent, Net of Tax        
Beginning balance (20,337) (19,628) (7,806) (5,320)
Ending balance (29,592) (20,337) (19,537) (7,806)
Currency Translation Adjustments        
AOCI Attributable to Parent, Net of Tax        
Beginning balance (9,187) (10,650) (6,589) (554)
Other comprehensive income (loss) before reclassifications (4,954) 1,532 (6,485) (6,045)
Income tax effects before reclassifications 110 (69) (882) 10
Currency translation AOCI 0 0 0 0
Ending balance (14,031) (9,187) (13,956) (6,589)
Hedging Activities Adjustments, 2019        
AOCI Attributable to Parent, Net of Tax        
Beginning balance (8,372) (6,147)    
Other comprehensive income (loss) before reclassifications (5,951) (3,767)    
Income tax effects before reclassifications 1,730 1,462    
Currency translation AOCI (154) 80    
Ending balance (12,747) (8,372)    
Hedging Activities Adjustments, 2018        
AOCI Attributable to Parent, Net of Tax        
Beginning balance     2,396 (1,801)
Other comprehensive income (loss) before reclassifications     (7,866) 5,492
Income tax effects before reclassifications     2,534 (1,813)
Currency translation AOCI     (430) 518
Ending balance     (3,366) 2,396
Pension and Other Postretirement Benefit Liability Adjustments        
AOCI Attributable to Parent, Net of Tax        
Beginning balance (2,778) (2,831) (3,613) (2,965)
Other comprehensive income (loss) before reclassifications 0 0 0 0
Income tax effects before reclassifications 0 0 0 0
Currency translation AOCI (36) 53 1,398 (648)
Ending balance $ (2,814) $ (2,778) $ (2,215) $ (3,613)
v3.19.2
Accumulated Other Comprehensive Loss - Narrative (Details) - USD ($)
3 Months Ended 6 Months Ended
Jun. 30, 2019
Jun. 30, 2018
Jun. 30, 2019
Jun. 30, 2018
Equity [Abstract]        
Reclassified out of AOCI $ 0 $ 0 $ 0 $ 0
v3.19.2
Earnings Per Share - Schedule of Earnings Per Calculation (Details) - USD ($)
$ / shares in Units, shares in Thousands, $ in Thousands
3 Months Ended 6 Months Ended
Jun. 30, 2019
Mar. 31, 2019
Jun. 30, 2018
Mar. 31, 2018
Jun. 30, 2019
Jun. 30, 2018
Earnings Per Share [Abstract]            
Net income for the period- attributable to ordinary equity holders of the parent (in USD k) $ 24,748 $ 18,954 $ 53,081 $ 26,754 $ 43,702 $ 79,835
Weighted average number of ordinary shares (in thousands of shares) 59,984   59,590   59,752 59,456
Basic EPS (in USD per share) $ 0.41   $ 0.89   $ 0.73 $ 1.34
Dilutive effect of share based payments (in thousands of shares) 1,141   1,153   1,367 1,410
Weighted average number of diluted ordinary shares (in thousands of shares) 61,125   60,743   61,119 60,866
Diluted EPS (in USD per share) $ 0.40   $ 0.87   $ 0.72 $ 1.31
v3.19.2
Income Taxes - Narrative (Details) - USD ($)
$ in Thousands
3 Months Ended 6 Months Ended
Jun. 30, 2019
Jun. 30, 2018
Jun. 30, 2019
Jun. 30, 2018
Dec. 31, 2018
Income Tax Disclosure [Abstract]          
Income tax receivables $ 17,671   $ 17,671   $ 24,342
Income taxes payable 19,160   19,160   $ 28,086
Income tax expense 9,309 $ 20,743 18,748 $ 31,089  
Net discrete tax (gain) expense $ (653)   $ 282    
Effective tax rate 27.30%   30.00%    
Estimated effective tax rate     29.60%    
v3.19.2
Commitments and Contingencies - Environmental Matters (Details)
$ in Thousands
6 Months Ended
Jun. 30, 2019
USD ($)
defendant
facility
Loss Contingencies [Line Items]  
Number of facilities owned | facility 13
United States  
Loss Contingencies [Line Items]  
Number of facilities owned | facility 4
Settled with the U.S. government | Unfavorable Regulatory Action  
Loss Contingencies [Line Items]  
Number of carbon black producers (defendants) | defendant 5
Period to install pollution control technology 6 years
Civil penalty $ 800
Cost of environmental mitigation projects $ 550
Settled with the U.S. government | Unfavorable Regulatory Action | Louisiana  
Loss Contingencies [Line Items]  
Period to install pollution control technology 2 years
Settled with the U.S. government | Unfavorable Regulatory Action | Louisiana | Maximum  
Loss Contingencies [Line Items]  
Estimated capital expenditures to be incurred for installments over approximately six years $ 190,000
v3.19.2
Commitments and Contingencies - Pledges and Guarantees (Details)
$ in Thousands, € in Millions
Jun. 30, 2019
USD ($)
guarantee
Jun. 30, 2019
EUR (€)
guarantee
Dec. 31, 2018
USD ($)
guarantee
Euler Hermes S.A.      
Loss Contingencies [Line Items]      
Number of guarantees issued by counterparty | guarantee 5 5 4
Guarantee obligation carrying amount $ 18,603   $ 15,222
Deutsche Bank AG      
Loss Contingencies [Line Items]      
Number of guarantees issued by counterparty | guarantee 1 1 1
Guarantee obligation carrying amount $ 2,276    
HSBC AG      
Loss Contingencies [Line Items]      
Guarantee obligation carrying amount     $ 2,900
Norcarb Engineered Carbons AB      
Loss Contingencies [Line Items]      
Number of guarantees issued by counterparty | guarantee 1 1 1
Guarantee obligation carrying amount $ 32   $ 33
Term Loan | Term Loan - USD      
Loss Contingencies [Line Items]      
Long-term debt $ 283,100    
Term Loan | Term Loan - EUR      
Loss Contingencies [Line Items]      
Long-term debt | €   € 368.8  
v3.19.2
Financial Information by Segment - Narrative (Details)
6 Months Ended
Jun. 30, 2019
segment
Segment Reporting [Abstract]  
Number of operating segments 2
v3.19.2
Financial Information by Segment - Schedule of the Relative Size of Revenue Recognized in each Reportable Segment (Details) - Product Concentration Risk - Revenue generated
3 Months Ended 6 Months Ended
Jun. 30, 2019
Jun. 30, 2018
Jun. 30, 2019
Jun. 30, 2018
Rubber        
Segment Reporting, Revenue Reconciling Item [Line Items]        
Concentration risk percentage 65.00% 64.00% 65.00% 64.00%
Specialty        
Segment Reporting, Revenue Reconciling Item [Line Items]        
Concentration risk percentage 35.00% 36.00% 35.00% 36.00%
v3.19.2
Financial Information by Segment - Schedule of Segment Reconciliation (Details) - USD ($)
$ in Thousands
3 Months Ended 6 Months Ended
Jun. 30, 2019
Mar. 31, 2019
Jun. 30, 2018
Mar. 31, 2018
Jun. 30, 2019
Jun. 30, 2018
Segment Reporting Information [Line Items]            
Net sales from external customers $ 399,016   $ 391,586   $ 783,730 $ 798,285
Adjusted EBITDA 71,528   81,148   136,095 157,140
Corporate charges (4,501)   25,692   (10,137) 19,972
Depreciation and amortization of intangible assets and property, plant and equipment (25,404)   (24,239)   (49,499) (49,029)
Equity in earnings of affiliated companies, net of tax 153   144   290 293
Income from operations 41,470   82,457   76,169 127,790
Interest and other financial expense, net (7,566)   (8,777)   (14,009) (17,159)
Income tax expense (9,309)   (20,743)   (18,748) (31,089)
Net income 24,748 $ 18,954 53,081 $ 26,754 43,702 79,835
Operating segments | Rubber            
Segment Reporting Information [Line Items]            
Net sales from external customers 259,731   248,915   512,859 513,943
Adjusted EBITDA 40,493   35,923   75,658 71,579
Depreciation and amortization of intangible assets and property, plant and equipment (14,213)   (14,470)   (27,978) (29,374)
Equity in earnings of affiliated companies, net of tax 153   144   290 293
Income from operations 26,127   21,309   47,390 41,912
Operating segments | Specialty            
Segment Reporting Information [Line Items]            
Net sales from external customers 139,285   142,671   270,871 284,342
Adjusted EBITDA 31,035   45,225   60,437 85,561
Depreciation and amortization of intangible assets and property, plant and equipment (11,191)   (9,769)   (21,521) (19,655)
Income from operations 19,844   35,456   38,916 65,906
Corporate and other            
Segment Reporting Information [Line Items]            
Net sales from external customers 0   0   0 0
Adjusted EBITDA 0   0   0 0
Corporate charges (4,501)   25,692   (10,137) 19,972
Income from operations (4,501)   25,692   (10,137) 19,972
Interest and other financial expense, net (7,566)   (8,777)   (14,009) (17,159)
Income tax expense $ (9,309)   $ (20,743)   $ (18,748) $ (31,089)
v3.19.2
Related Parties - Narrative and Schedule of Related Party Transactions (Details)
$ in Thousands
3 Months Ended 6 Months Ended
Jun. 30, 2019
USD ($)
Jun. 30, 2018
USD ($)
Jun. 30, 2019
USD ($)
related_party
Jun. 30, 2018
USD ($)
Dec. 31, 2018
USD ($)
Equity Method Investee          
Related Party Transaction [Line Items]          
Number of related parties | related_party     1    
Principal Owner          
Related Party Transaction [Line Items]          
Number of related parties | related_party     1    
Affiliated Entity          
Related Party Transaction [Line Items]          
Trade receivables from DGW KG $ 478   $ 478   $ 651
Trade payables to DGW KG 16,505   16,505   $ 18,615
Purchased carbon black products from DGW KG 23,309 $ 24,639 46,075 $ 48,290  
Sales and services provided to DGW KG $ 829 $ 694 $ 1,491 $ 1,401