|
Guarantor and Non-Guarantor Financial Statements - Condensed Consolidating Balance Sheets (Detail) (USD $) In Millions, unless otherwise specified
|
Feb. 28, 2014
|
May 31, 2013
|
Feb. 28, 2013
|
May 31, 2012
|
| Current assets: |
|
|
|
|
| Cash and cash equivalents |
$ 212.4 |
$ 355.6 |
$ 217.4 |
$ 492.4 |
| Accounts receivable, net |
582.9 |
531.8 |
|
|
| Inventories, net |
684.4 |
624.0 |
|
|
| Deferred income taxes |
151.6 |
119.9 |
|
|
| Prepaid expenses and other |
135.0 |
141.3 |
|
|
| Total current assets |
1,766.3 |
1,772.6 |
|
|
| Property, plant and equipment, net |
690.9 |
665.2 |
|
|
| Investments |
27.0 |
23.0 |
|
|
| Investment in subsidiaries |
0 |
0 |
|
|
| Intangible assets, net |
3,458.8 |
3,630.2 |
|
|
| Goodwill |
3,656.8 |
3,600.9 |
|
|
| Other assets |
97.0 |
102.8 |
|
|
| Total assets |
9,696.8 |
9,794.7 |
|
|
| Current liabilities: |
|
|
|
|
| Current portion of long-term debt |
33.2 |
40.3 |
|
|
| Accounts payable |
105.1 |
111.5 |
|
|
| Accrued interest |
35.4 |
56.2 |
|
|
| Accrued wages and commissions |
149.9 |
150.1 |
|
|
| Other accrued expenses |
320.8 |
206.0 |
|
|
| Total current liabilities |
644.4 |
564.1 |
|
|
| Long-term debt |
5,798.5 |
5,926.1 |
|
|
| Deferred income taxes |
1,058.4 |
1,129.8 |
|
|
| Other long-term liabilities |
194.6 |
206.1 |
|
|
| Total liabilities |
7,695.9 |
7,826.1 |
|
|
| Shareholder’s equity |
2,000.9 |
1,968.6 |
|
|
| Total liabilities and shareholders’ equity |
9,696.8 |
9,794.7 |
|
|
|
Biomet, Inc. [Member]
|
|
|
|
|
| Current assets: |
|
|
|
|
| Cash and cash equivalents |
0 |
0 |
0 |
0 |
| Accounts receivable, net |
0 |
0 |
|
|
| Inventories, net |
0 |
0 |
|
|
| Deferred income taxes |
0 |
0 |
|
|
| Prepaid expenses and other |
0 |
0 |
|
|
| Total current assets |
0 |
0 |
|
|
| Property, plant and equipment, net |
0 |
0 |
|
|
| Investments |
|
0 |
|
|
| Investment in subsidiaries |
7,865.8 |
7,982.8 |
|
|
| Intangible assets, net |
0 |
0 |
|
|
| Goodwill |
0 |
0 |
|
|
| Other assets |
0 |
0 |
|
|
| Total assets |
7,865.8 |
7,982.8 |
|
|
| Current liabilities: |
|
|
|
|
| Current portion of long-term debt |
31.0 |
33.3 |
|
|
| Accounts payable |
0 |
0 |
|
|
| Accrued interest |
35.4 |
56.1 |
|
|
| Accrued wages and commissions |
0 |
0 |
|
|
| Other accrued expenses |
0 |
0 |
|
|
| Total current liabilities |
66.4 |
89.4 |
|
|
| Long-term debt |
5,798.5 |
5,924.8 |
|
|
| Deferred income taxes |
0 |
0 |
|
|
| Other long-term liabilities |
0 |
0 |
|
|
| Total liabilities |
5,864.9 |
6,014.2 |
|
|
| Shareholder’s equity |
2,000.9 |
1,968.6 |
|
|
| Total liabilities and shareholders’ equity |
7,865.8 |
7,982.8 |
|
|
|
Guarantors [Member]
|
|
|
|
|
| Current assets: |
|
|
|
|
| Cash and cash equivalents |
30.6 |
35.3 |
39.1 |
190.1 |
| Accounts receivable, net |
298.9 |
254.1 |
|
|
| Inventories, net |
356.5 |
286.9 |
|
|
| Deferred income taxes |
114.5 |
78.3 |
|
|
| Prepaid expenses and other |
63.6 |
73.7 |
|
|
| Total current assets |
864.1 |
728.3 |
|
|
| Property, plant and equipment, net |
382.1 |
350.1 |
|
|
| Investments |
11.8 |
10.9 |
|
|
| Investment in subsidiaries |
0 |
0 |
|
|
| Intangible assets, net |
2,754.6 |
2,890.4 |
|
|
| Goodwill |
3,178.1 |
3,104.0 |
|
|
| Other assets |
85.6 |
88.9 |
|
|
| Total assets |
7,276.3 |
7,172.6 |
|
|
| Current liabilities: |
|
|
|
|
| Current portion of long-term debt |
0 |
0 |
|
|
| Accounts payable |
60.3 |
63.8 |
|
|
| Accrued interest |
0 |
0 |
|
|
| Accrued wages and commissions |
82.7 |
82.1 |
|
|
| Other accrued expenses |
244.3 |
141.7 |
|
|
| Total current liabilities |
387.3 |
287.6 |
|
|
| Long-term debt |
0 |
0 |
|
|
| Deferred income taxes |
819.6 |
942.0 |
|
|
| Other long-term liabilities |
124.3 |
142.9 |
|
|
| Total liabilities |
1,331.2 |
1,372.5 |
|
|
| Shareholder’s equity |
5,945.1 |
5,800.1 |
|
|
| Total liabilities and shareholders’ equity |
7,276.3 |
7,172.6 |
|
|
|
Non-Guarantors [Member]
|
|
|
|
|
| Current assets: |
|
|
|
|
| Cash and cash equivalents |
181.8 |
320.3 |
178.3 |
302.3 |
| Accounts receivable, net |
284.0 |
277.7 |
|
|
| Inventories, net |
327.9 |
337.1 |
|
|
| Deferred income taxes |
37.1 |
41.6 |
|
|
| Prepaid expenses and other |
71.4 |
67.6 |
|
|
| Total current assets |
902.2 |
1,044.3 |
|
|
| Property, plant and equipment, net |
308.8 |
315.1 |
|
|
| Investments |
15.2 |
12.1 |
|
|
| Investment in subsidiaries |
0 |
0 |
|
|
| Intangible assets, net |
704.2 |
739.8 |
|
|
| Goodwill |
478.7 |
496.9 |
|
|
| Other assets |
11.4 |
13.9 |
|
|
| Total assets |
2,420.5 |
2,622.1 |
|
|
| Current liabilities: |
|
|
|
|
| Current portion of long-term debt |
2.2 |
7.0 |
|
|
| Accounts payable |
44.8 |
47.7 |
|
|
| Accrued interest |
0 |
0.1 |
|
|
| Accrued wages and commissions |
67.2 |
68.0 |
|
|
| Other accrued expenses |
76.5 |
64.3 |
|
|
| Total current liabilities |
190.7 |
187.1 |
|
|
| Long-term debt |
0 |
1.3 |
|
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| Deferred income taxes |
238.8 |
187.8 |
|
|
| Other long-term liabilities |
70.3 |
63.2 |
|
|
| Total liabilities |
499.8 |
439.4 |
|
|
| Shareholder’s equity |
1,920.7 |
2,182.7 |
|
|
| Total liabilities and shareholders’ equity |
2,420.5 |
2,622.1 |
|
|
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Eliminations [Member]
|
|
|
|
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| Current assets: |
|
|
|
|
| Cash and cash equivalents |
0 |
0 |
|
|
| Accounts receivable, net |
0 |
0 |
|
|
| Inventories, net |
0 |
0 |
|
|
| Deferred income taxes |
0 |
0 |
|
|
| Prepaid expenses and other |
0 |
0 |
|
|
| Total current assets |
0 |
0 |
|
|
| Property, plant and equipment, net |
0 |
0 |
|
|
| Investments |
0 |
0 |
|
|
| Investment in subsidiaries |
(7,865.8) |
(7,982.8) |
|
|
| Intangible assets, net |
0 |
0 |
|
|
| Goodwill |
0 |
0 |
|
|
| Other assets |
0 |
0 |
|
|
| Total assets |
(7,865.8) |
(7,982.8) |
|
|
| Current liabilities: |
|
|
|
|
| Current portion of long-term debt |
0 |
0 |
|
|
| Accounts payable |
0 |
0 |
|
|
| Accrued interest |
0 |
0 |
|
|
| Accrued wages and commissions |
0 |
0 |
|
|
| Other accrued expenses |
0 |
0 |
|
|
| Total current liabilities |
0 |
0 |
|
|
| Long-term debt |
0 |
0 |
|
|
| Deferred income taxes |
0 |
0 |
|
|
| Other long-term liabilities |
0 |
0 |
|
|
| Total liabilities |
0 |
0 |
|
|
| Shareholder’s equity |
(7,865.8) |
(7,982.8) |
|
|
| Total liabilities and shareholders’ equity |
$ (7,865.8) |
$ (7,982.8) |
|
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