Central Garden & Pet Company Quarterly report pursuant to Section 13 or 15(d)

Quarterly report pursuant to Section 13 or 15(d)

Basis of Presentation Basis of Presentation (Tables)

Basis of Presentation Basis of Presentation (Tables)

6 Months Ended

Mar. 30, 2019

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Restrictions on Cash and Cash Equivalents

The following table provides a reconciliation of cash, cash equivalents and restricted cash reported within the condensed consolidated balance sheets to the condensed consolidated statements of cash flows as of March 30, 2019, March 31, 2018 and September 29, 2018, respectively (in thousands).



	March 30, 2019		March 31, 2018		September 29, 2018
Cash and cash equivalents	$	329,724	$	132,265	$	482,106
Restricted cash	16,115		13,948		10,899
Total Cash, cash equivalents and restricted cash	$	345,839	$	146,213	$	493,005

Schedule of Cash, Cash Equivalents



	March 30, 2019		March 31, 2018		September 29, 2018
Cash and cash equivalents	$	329,724	$	132,265	$	482,106
Restricted cash	16,115		13,948		10,899
Total Cash, cash equivalents and restricted cash	$	345,839	$	146,213	$	493,005

Schedule of New Accounting Pronouncements and Changes in Accounting Principles

Had the Company not adopted the provisions under this ASU, its condensed consolidated balance sheet as of March 31, 2019 would have been presented as follows (in thousands):



	As Presented March 31, 2019		Adjustments			Balances without Adoption of ASC 606 March 31, 2019
Current assets
Receivables, less allowance for doubtful accounts	$	456,129	$	(8,280	)	$	447,849
Prepaid expenses and other	$	33,161	$	(4,980	)	$	28,181
Total current assets	$	1,352,287	$	(13,260	)	$	1,339,027

Current liabilities
Accrued expenses	$	136,413	$	(13,260	)	$	123,153
Total current liabilities	$	299,128	$	(13,260	)	$	285,868