View Filing Data

Document and Entity Information - USD ($) $ in Millions	9 Months Ended
Document and Entity Information - USD ($) $ in Millions	Sep. 30, 2011	Oct. 17, 2011	Jun. 30, 2010
Document and Entity Information [Abstract]
Entity Registrant Name	NEWPARK RESOURCES INC
Entity Central Index Key	0000071829
Document Type	10-Q
Document Period End Date	Sep. 30, 2011
Amendment Flag	false
Document Fiscal Year Focus	2011
Document Fiscal Period Focus	Q3
Current Fiscal Year End Date	--12-31
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Filer Category	Accelerated Filer
Entity Public Float			$ 536.6
Entity Common Stock, Shares Outstanding		91,138,722

Condensed Consolidated Balance Sheets (Unaudited) - USD ($) $ in Thousands	Sep. 30, 2011	Dec. 31, 2010
ASSETS
Cash and cash equivalents	$ 62,902	$ 83,010
Receivables, net	253,595	196,799
Inventories	156,445	123,028
Deferred tax asset	13,230	27,654
Prepaid expenses and other current assets	17,052	10,036
Total current assets	503,224	440,527
Property, plant and equipment, net	228,866	212,655
Goodwill	74,881	62,307
Other intangible assets, net	21,908	13,072
Other assets	7,863	8,781
Total assets	836,742	737,342
LIABILITIES AND STOCKHOLDERS' EQUITY
Short-term debt	1,635	1,606
Accounts payable	94,672	66,316
Accrued liabilities	51,015	43,234
Total current liabilities	147,322	111,156
Long-term debt, less current portion	172,908	172,987
Deferred tax liability	36,526	31,549
Other noncurrent liabilities	4,332	4,303
Total liabilities	361,088	319,995
Commitments and contingencies (Note 7)
Common stock, $0.01 par value, 200,000,000 shares authorized 93,937,660 and 93,143,102 shares issued, respectively	939	931
Paid-in capital	474,043	468,503
Accumulated other comprehensive income	3,605	8,581
Retained earnings (deficit)	13,097	(45,034)
Treasury stock, at cost; 2,798,940 and 2,766,912 shares, respectively	(16,030)	(15,634)
Total stockholders' equity	475,654	417,347
Total liabilities and stockholders' equity	$ 836,742	$ 737,342

Condensed Consolidated Balance Sheets (Unaudited) (Parenthetical) - $ / shares	Sep. 30, 2011	Dec. 31, 2010
LIABILITIES AND STOCKHOLDERS' EQUITY
Common stock, par value	$ 0.01	$ 0.01
Common stock, shares authorized	200,000,000	200,000,000
Common stock, shares issued	93,937,660	93,143,102
Treasury stock, shares	2,798,940	2,766,912

Condensed Consolidated Statements of Operations (Unaudited) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2011	Sep. 30, 2010	Sep. 30, 2011	Sep. 30, 2010
Condensed Consolidated Statements of Operations [Abstract]
Revenues	$ 261,193	$ 179,278	$ 694,666	$ 521,428
Cost of revenues	201,272	145,224	539,185	424,041
Selling, general and administrative expenses	20,802	16,662	57,770	47,435
Other operating income, net	(60)	(2,140)	(1,012)	(3,185)
Operating income	39,179	19,532	98,723	53,137
Foreign currency exchange loss (gain)	485	1,184	340	(640)
Interest expense, net	2,464	3,278	6,821	7,654
Income from operations before income taxes	36,230	15,070	91,562	46,123
Provision for income taxes	13,233	6,836	33,431	19,267
Net income	$ 22,997	$ 8,234	$ 58,131	$ 26,856
Income per common share - basic	$ 0.25	$ 0.09	$ 0.65	$ 0.30
Income per common share - diluted	$ 0.23	$ 0.09	$ 0.58	$ 0.30

Condensed Consolidated Statements of Comprehensive Income (Unaudited) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2011	Sep. 30, 2010	Sep. 30, 2011	Sep. 30, 2010
Condensed Consolidated Statements of Comprehensive Income [Abstract]
Net income	$ 22,997	$ 8,234	$ 58,131	$ 26,856
Settlement of interest rate swap, net of tax		819		858
Foreign currency translation adjustments	(11,977)	6,503	(4,976)	(1,864)
Comprehensive income	$ 11,020	$ 15,556	$ 53,155	$ 25,850

- Definition

The change in equity [net assets] of a business enterprise during a period from transactions and other events and circumstances from non-owner sources which are attributable to the reporting entity. It includes all changes in equity during a period except those resulting from investments by owners and distributions to owners, but excludes any and all transactions which are directly or indirectly attributable to that ownership interest in subsidiary equity which is not attributable to the parent.

+ References

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-Appendix A

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- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

+ References

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+ Details

- Definition

Net of tax effect change in accumulated gains and losses from derivative instruments designated and qualifying as the effective portion of cash flow hedges after taxes. A cash flow hedge is a hedge of the exposure to variability in the cash flows of a recognized asset or liability or a forecasted transaction that is attributable to a particular risk. The change includes an entity's share of an equity investee's increase or decrease in deferred hedging gains or losses. While for technical reasons this element has no balance attribute, the default assumption is a credit balance consistent with its label.

+ References

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+ Details

- Definition

Adjustment that results from the process of translating subsidiary financial statements and foreign equity investments into the reporting currency of the reporting entity, net of tax.

+ References

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+ Details

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2011	Sep. 30, 2010
Cash flows from operating activities:
Net income	$ 58,131	$ 26,856
Adjustments to reconcile net income to net cash provided by (used in) operations:
Impairment charges		225
Depreciation and amortization	21,162	20,382
Stock-based compensation expense	3,396	2,899
Provision for deferred income taxes	16,363	13,551
Provision for doubtful accounts	1,165	602
Loss (gain) on sale of assets	22	(183)
Change in assets and liabilities:
Increase in receivables	(57,603)	(54,568)
Increase in inventories	(27,921)	(3,100)
Increase in other assets	(5,226)	(1,458)
Increase in accounts payable	28,893	6,638
(Decrease) increase in accrued liabilities and other	(3,655)	14,264
Net cash provided by operating activities	34,727	26,108
Cash flows from investing activities:
Capital expenditures	(28,136)	(7,412)
Business acquisition, net of cash acquired	(26,775)
Proceeds from sale of property, plant and equipment	434	1,161
Net cash used in investing activities	(54,477)	(6,251)
Cash flows from financing activities:
Borrowings on lines of credit	5,891	133,121
Payments on lines of credit	(5,754)	(155,726)
Proceeds from employee stock plans	1,768	3,559
Purchase of treasury stock	(599)	(153)
Post-closing payment for business acquisition	(2,055)
Other financing activities	(147)	(342)
Net cash used in financing activities	(896)	(19,541)
Effect of exchange rate changes on cash	538	252
Net (decrease) increase in cash and cash equivalents	(20,108)	568
Cash and cash equivalents at beginning of period	83,010	11,534
Cash and cash equivalents at end of period	62,902	12,102
Cash paid for:
Income taxes (net of refunds)	20,752	5,356
Interest	$ 3,775	$ 6,424

Basis of Presentation and Significant Accounting Policies	9 Months Ended
	Sep. 30, 2011
Basis of Presentation and Significant Accounting Policies [Abstract]
Basis of Presentation and Significant Accounting Policies	Note 1 — Basis of Presentation and Significant Accounting Policies The accompanying unaudited condensed consolidated financial statements of Newpark Resources, Inc. and our wholly-owned subsidiaries, which we refer to as “we,” “our” or “us,” have been prepared in accordance with Rule 10-01 of Regulation S-X for interim financial statements required to be filed with the Securities and Exchange Commission (“SEC”), and do not include all information and footnotes required by the accounting principles generally accepted in the United States (“U.S. GAAP”) for complete financial statements. These unaudited condensed consolidated financial statements should be read in conjunction with the consolidated financial statements and notes thereto included in our Annual Report on Form 10-K for the year ended December 31, 2010. Our fiscal year end is December 31, our third quarter represents the three month period ended September 30 and our first nine months represents the nine month period ended September 30. The results of operations for the third quarter and first nine months of 2011 are not necessarily indicative of the results to be expected for the entire year. Unless otherwise stated, all currency amounts are stated in U.S. dollars. In the opinion of management, the accompanying unaudited condensed consolidated financial statements reflect all adjustments necessary to present fairly our financial position as of September 30, 2011, the results of our operations for the third quarter and first nine months of 2011 and 2010, and our cash flows for the first nine months of 2011 and 2010. All adjustments are of a normal recurring nature. Our balance sheet at December 31, 2010 is derived from the audited consolidated financial statements at that date. The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. For further information, see Note 1 in our Annual Report on Form 10-K for the year ended December 31, 2010. *New Accounting Standards* Each reporting period we consider all newly issued but not yet adopted accounting and reporting guidance applicable to our operations and the preparation of our consolidated financial statements. We do not believe that any issued accounting and reporting guidance we have not yet adopted will have a material impact on our financial statements at the time they may be adopted.

- Definition

The entire disclosure for organization, consolidation and basis of presentation of financial statements disclosure.

+ References

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+ Details

Earnings per Share

9 Months Ended

Sep. 30, 2011

Earnings per Share [Abstract]

Earnings per Share

Note 2 — Earnings per Share

The following table presents the reconciliation of the numerator and denominator for calculating earnings per share:


	Third Quarter				First Nine Months
(In thousands, except per share data)	2011		2010		2011		2010

Basic EPS:
Net income	$	22,997	$	8,234	$	58,131	$	26,856


Weighted average number of common shares outstanding		90,212		89,334		89,877		88,938


Basic income per common share	$	0.25	$	0.09	$	0.65	$	0.30


Diluted EPS:
Net income	$	22,997	$	8,234	$	58,131	$	26,856
Assumed conversion of Senior Notes		1,236		—		3,674		—

Adjusted net income	$	24,233	$	8,234	$	61,805	$	26,856


Weighted average number of common shares outstanding-basic		90,212		89,334		89,877		88,938
Add: Dilutive effect of stock options and
restricted stock awards		1,025		1,223		883		697
Dilutive effect of Senior Notes		15,682		—		15,682		—


Diluted weighted average number of common shares outstanding		106,919		90,557		106,442		89,635


Diluted income per common share	$	0.23	$	0.09	$	0.58	$	0.30


Stock options and warrants excluded from calculation of diluted earnings per share because anti-dilutive for the period		2,862		2,167		3,913		3,941

Weighted average dilutive stock options and restricted stock outstanding totaled approximately 4.5 million and 5.0 million shares, for the third quarter of 2011 and 2010, respectively, and 3.1 million and 3.3 million shares for the first nine months of 2011 and 2010, respectively. The resulting net effect of stock options and restricted stock were used in calculating diluted earnings per share for the period.

In June 2000, we completed the sale of 120,000 shares of Series B Convertible Preferred Stock, $0.01 par value per share (the “Series B Preferred Stock”), and a warrant (the “Series B Warrant”) to purchase up to 1,900,000 shares of our common stock at an exercise price of $10.075 per share, subject to anti-dilution adjustments. As of September 30, 2011, the Series B Warrant, as adjusted for anti-dilution provisions, remains outstanding and provides for the right to purchase up to approximately 2.1 million shares of our common stock at an exercise price of $8.97, and expires in February 2012.

Stock-Based Compensation	9 Months Ended
Stock-Based Compensation	Sep. 30, 2011
Stock-Based Compensation [Abstract]
Stock-Based Compensation	Note 3 — Stock-Based Compensation During the second quarter of 2011, the Compensation Committee of our Board of Directors approved equity-based compensation to executive officers and other key employees. These awards included a grant of 484,586 time-vesting shares of stock, which vest equally over a three-year period. The fair value on the date of grant for these awards was $9.13 per share. Non-employee directors received shares of restricted stock totaling 68,455 shares, which will vest in full on the first anniversary of the grant date. Additionally, 725,643 stock options were granted to executive officers and other key employees at an exercise price of $9.13, which provide for equal vesting over a three-year period with a term of ten years. The estimated fair value of the stock options on the grant date using the Black-Scholes option-pricing model was $5.00. The assumptions used in the Black-Scholes model included a risk free interest rate of 1.59%, expected life of 5.22 years and expected volatility of 63.1%.

- Definition

The entire disclosure for compensation-related costs for equity-based compensation, which may include disclosure of policies, compensation plan details, allocation of equity compensation, incentive distributions, equity-based arrangements to obtain goods and services, deferred compensation arrangements, employee stock ownership plan details and employee stock purchase plan details.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 123R
-Paragraph 64, 65, A240
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Statement of Position (SOP)
-Number 93-6
-Paragraph 53
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Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Staff Accounting Bulletin (SAB)
-Number Topic 14

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-Name Accounting Standards Codification
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+ Details

Acquisition

9 Months Ended

Sep. 30, 2011

Acquisition [Abstract]

Acquisition

Note 4 — Acquisition

In April 2011, we completed the acquisition of the drilling fluids and engineering services business from Rheochem PLC, a publicly-traded Australian-based oil and gas company. The acquired business provides drilling fluids and related engineering services to the oil and gas exploration and geothermal industries with operations in Australia, New Zealand and India. Total cash paid was AUD$27.2 million ($28.8 million), including third quarter payments of AUD$0.8 million ($0.8 million) based on a true-up of the final working capital conveyed at closing and AUD$2.0 million ($2.1 million) related to a six month earn-out provision in the agreement. Additional consideration may also be payable based on financial results of the acquired business over a one year earn-out period, up to a maximum additional consideration of AUD$19.3 million (approximately $18.8 million at the current exchange rate).

The transaction has been accounted for using the acquisition method of accounting and accordingly, assets acquired and liabilities assumed were recorded at their fair values as of the acquisition date. The excess of the total consideration, including projected additional consideration, was recorded as goodwill and includes the value of the access to markets in Asia Pacific and an assembled workforce. While the preliminary purchase price allocation has been completed, the allocation of the purchase price is subject to change for a period of one year following the acquisition. Through the on-going evaluation of the preliminary purchase price allocation during the third quarter of 2011, we identified a $2.0 million increase in identifiable intangible assets acquired and a $1.3 million increase in liabilities assumed, which resulted in a corresponding $0.7 million decrease in goodwill arising from the transaction.

The following table summarizes the amounts recognized for assets acquired and liabilities assumed, as of the April 2011 acquisition date.


(In thousands)

Cash and cash equivalents	$	315
Receivables		3,316
Inventories		7,166
Prepaid expenses and other current assets		773
Property, plant and equipment, net		9,465
Goodwill		12,976
Customer relationships (11 year life)		10,492
Tradename (5 year life)		700
Other assets		510

Total assets acquired	$	45,713


Accounts payable	$	717
Accrued liabilities		15,377
Deferred tax liability		3,432
Other noncurrent liabilities		271

Total liabilities assumed	$	19,797


Total cash conveyed at closing	$	25,916

The accrued liabilities at the date of acquisition in the table above, includes $13.8 million reflecting anticipated post-closing payments to the seller under the terms of the agreement, of which $2.9 million was paid during the third quarter of 2011.

Our operating results include $1.0 million of acquisition-related costs in the first nine months of 2011, substantially all of which were incurred prior to the third quarter. Proforma results of operation for the acquired business have not been presented as the effect of this acquisition is not material to our consolidated financial statements.

- Definition

The entire disclosure for a business combination (or series of individually immaterial business combinations) completed during the period, including background, timing, and recognized assets and liabilities. The disclosure may include leverage buyout transactions (as applicable).

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Emerging Issues Task Force (EITF)
-Number 88-16
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 141
-Paragraph 51, 52
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 141R
-Appendix F
-Paragraph F4
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Reference 4: http://www.xbrl.org/2003/role/presentationRef
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-Name Statement of Financial Accounting Standard (FAS)
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-Paragraph 67-73
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Reference 5: http://www.xbrl.org/2003/role/presentationRef
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+ Details

Receivables and Inventories

9 Months Ended

Sep. 30, 2011

Receivables and Inventories [Abstract]

Receivables and Inventories

Note 5 — Receivables and Inventories

Receivables — Receivables consist of the following:


	September 30,			December 31,
(In thousands)	2011			2010

Gross trade receivables	$	243,574		$	193,349
Allowance for doubtful accounts		(2,055	)		(5,839	)

Net trade receivables		241,519			187,510

Other receivables		12,076			9,289


Total receivables, net	$	253,595		$	196,799

During 2011, $5.2 million of fully reserved trade receivables were written off against the allowance for doubtful accounts.

Inventories — Our inventories include $155.4 million and $122.5 million of raw materials and components for our drilling fluids systems at September 30, 2011 and December 31, 2010, respectively. The remaining balance consists primarily of composite mat finished goods.

Financing Arrangements and Fair Value of Financial Instruments	9 Months Ended
	Sep. 30, 2011
Financing Arrangements and Fair Value of Financial Instruments [Abstract]
Financing Arrangements and Fair Value of Financial Instruments	Note 6 — Financing Arrangements and Fair Value of Financial Instruments Our financing arrangements include $172.5 million of unsecured convertible senior notes (“Senior Notes”) and a $150.0 million revolving credit facility, of which no borrowings were outstanding at September 30, 2011. The Senior Notes bear interest at a rate of 4.0% per year, payable semi-annually in arrears on April 1 and October 1 of each year, beginning April 1, 2011. Holders may convert the Senior Notes at their option at any time prior to the close of business on the business day immediately preceding the October 1, 2017 maturity date. The conversion rate is initially 90.8893 shares of our common stock per $1,000 principal amount of Senior Notes (equivalent to an initial conversion price of $11.00 per share of common stock), subject to adjustment in certain circumstances. Upon conversion, the Senior Notes will be settled in shares of our common stock. We may not redeem the Senior Notes prior to their maturity date. Our financial instruments include cash and cash equivalents, receivables, payables and debt. We believe the carrying values of these instruments, with the exception of our Senior Notes, approximated their fair values at September 30, 2011 and December 31, 2010. The estimated fair value of our Senior Notes is $163.9 million at September 30, 2011 and $157.0 million at December 31, 2010, based on quoted market prices at these respective dates.

Commitments and Contingencies	9 Months Ended
Commitments and Contingencies	Sep. 30, 2011
Commitments and Contingencies [Abstract]
Commitments and Contingencies	Note 7 — Commitments and Contingencies In the ordinary course of conducting our business, we become involved in litigation and other claims from private party actions, as well as judicial and administrative proceedings involving governmental authorities at the federal, state and local levels. In the opinion of management, any liability in these matters should not have a material effect on our consolidated financial statements.

- Definition

The entire disclosure for commitments and contingencies.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name FASB Interpretation (FIN)
-Number 14
-Paragraph 3
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Reference 2: http://www.xbrl.org/2003/role/presentationRef
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+ Details

Segment Data

9 Months Ended

Sep. 30, 2011

Segment Data [Abstract]

Segment Data

Note 8 — Segment Data

Summarized operating results for our reportable segments is shown in the following table (net of inter-segment transfers):


	Third Quarter						First Nine Months
(In thousands)	2011			2010			2011			2010

Revenues
Fluids systems and engineering	$	216,160		$	148,140		$	577,832		$	434,984
Mats and integrated services		30,179			18,186			81,035			48,787
Environmental services		14,854			12,952			35,799			37,657

Total revenues	$	261,193		$	179,278		$	694,666		$	521,428


Operating income (loss)
Fluids systems and engineering	$	25,648		$	11,845		$	65,639		$	39,423
Mats and integrated services		14,509			8,592	(1)		41,023			16,342 (1)	(2)
Environmental services		4,958			3,944			9,558			10,847
Corporate office		(5,936	)		(4,849	)		(17,497	)		(13,475	)

Operating income	$	39,179		$	19,532		$	98,723		$	53,137


(1)		Includes $2.2 million of income related to a lawsuit settlement against a former raw materials vendor.

(2)		Includes $0.9 million of other income reflecting proceeds from insurance claims related to Hurricane Ike in 2008.

Total assets by reportable segment as of September 30, 2011 and December 31, 2010 are as follows:


	September 30,			December 31,
(In thousands)	2011			2010

Fluids systems and engineering	$	599,048	(3)	$	476,677
Mats and integrated services		82,922			79,957
Environmental services		72,173			69,058
Corporate office		82,599			111,650

Total assets	$	836,742		$	737,342


(3)		Includes $45.7 million in assets acquired in the April 2011 acquisition as described in “Note 4-Acquisition”.

- Definition

The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
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+ Details