Basis of Presentation: The accompanying financial statements include the condensed consolidated accounts of The Hillman Companies, Inc. ( Hillman Companies ) and its wholly-owned subsidiaries (collectively  Hillman  or the  Company ). All significant intercompany balances and transactions have been eliminated. On June 30, 2014, affiliates of CCMP Capital Advisors, LLC ( CCMP ) and Oak Hill Capital Partners III, L.P., Oak Hill Capital Management Partners III, L.P. and OHCP III HC RO, L.P. (collectively,  Oak Hill Funds ), together with certain current and former members of Hillman s management, consummated a merger transaction (the  Merger Transaction ) pursuant to the terms and conditions of an Agreement and Plan of Merger dated as of May 16, 2014. As a result of the Merger Transaction, Hillman Companies remained a wholly-owned subsidiary of OHCP HM Acquisition Corp., which changed its name to HMAN Intermediate II Holdings Corp. ( Predecessor Holdco ), and became a wholly-owned subsidiary of HMAN Group Holdings Inc. ( Successor Holdco  or  Holdco ). The total consideration paid in the Merger Transaction was $1,504,498 including repayment of outstanding debt and including the value of the Company s outstanding junior subordinated debentures ( $105,443 liquidation value at the time of the Merger Transaction). Prior to the Merger Transaction, affiliates of the Oak Hill Funds owned 95.6% of the Predecessor Holdco s outstanding common stock and certain current and former members of management owned 4.4% of the Predecessor Holdco s outstanding common stock. Upon consummation of the Merger Transaction, affiliates of CCMP owned 80.4% of the Successor Holdco s outstanding common stock, affiliates of the Oak Hill Funds owned 16.9% of the Successor Holdco s outstanding common stock, and certain current and former members of management owned 2.7% of the Successor Holdco s outstanding common stock. The Company s condensed consolidated statements of comprehensive loss, and cash flows for the periods presented prior to June 30,