$WNC
WABASH NATIONAL Corp Stock $wnc

$wnc Overview Financials Valuation SEC Filings Company Website

2013 Q3 Form 10-Q Financial Statement

#000114420413057447 Filed on October 29, 2013

Income Statement

Concept	2013 Q3	2012 Q4	2012 Q3
Revenue	$440.0M	$415.8M	$405.9M
YoY Change	8.39%	21.69%	20.65%
Cost Of Revenue	$378.5M
YoY Change
Gross Profit	$61.50M	$54.34M	$50.07M
YoY Change	22.81%	163.03%	275.93%
Gross Profit Margin	13.98%	13.07%	12.34%
Selling, General & Admin	$22.19M
YoY Change
% of Gross Profit	36.08%
Research & Development
YoY Change
% of Gross Profit
Depreciation & Amortization
YoY Change
% of Gross Profit
Operating Expenses	$22.19M
YoY Change
Operating Profit	$33.83M
YoY Change
Interest Expense	$6.252M
YoY Change
% of Operating Profit	18.48%
Other Income/Expense, Net	-$605.0K
YoY Change
Pretax Income	$26.97M
YoY Change
Income Tax	$10.74M
% Of Pretax Income	39.81%
Net Earnings	$16.24M	$80.18M	$18.44M
YoY Change	-11.96%	976.15%	1588.74%
Net Earnings / Revenue	3.69%	19.28%	4.54%
Basic Earnings Per Share	$0.24
Diluted Earnings Per Share	$0.23		$0.27
COMMON SHARES
Basic Shares Outstanding	68.49K shares		68.36K shares
Diluted Shares Outstanding	69.01K shares		68.52K shares

Balance Sheet

Concept	2013 Q3	2012 Q4	2012 Q3
SHORT-TERM ASSETS
Cash & Short-Term Investments
YoY Change
Cash & Equivalents	$65.88M	$81.45M	$39.31M
Short-Term Investments
Other Short-Term Assets
YoY Change
Inventory		$189.5M
Prepaid Expenses		$8.200M
Receivables		$96.59M
Other Receivables
Total Short-Term Assets		$418.1M
YoY Change		58.34%
LONG-TERM ASSETS
Property, Plant & Equipment		$132.1M
YoY Change		36.81%
Goodwill		$146.4M
YoY Change
Intangibles		$172.0M
YoY Change		767.72%
Long-Term Investments
YoY Change
Other Assets		$12.06M
YoY Change		58.79%
Total Long-Term Assets		$484.5M
YoY Change		290.74%
TOTAL ASSETS
Total Short-Term Assets		$418.1M
Total Long-Term Assets		$484.5M
Total Assets		$902.6M
YoY Change		132.61%
SHORT-TERM LIABILITIES
YoY Change
Accounts Payable		$87.30M
YoY Change		-19.16%
Accrued Expenses		$104.9M
YoY Change		77.68%
Deferred Revenue
YoY Change
Short-Term Debt
YoY Change
Long-Term Debt Due		$3.381M
YoY Change
Total Short-Term Liabilities		$196.7M
YoY Change		16.72%
LONG-TERM LIABILITIES
Long-Term Debt		$416.8M
YoY Change		541.31%
Other Long-Term Liabilities		$15.51M
YoY Change		218.24%
Total Long-Term Liabilities		$432.4M
YoY Change		518.77%
TOTAL LIABILITIES
Total Short-Term Liabilities		$196.7M
Total Long-Term Liabilities		$432.4M
Total Liabilities		$425.2M
YoY Change		78.34%
SHAREHOLDERS EQUITY
Retained Earnings		-$323.7M
YoY Change		-24.61%
Common Stock		$702.0K
YoY Change		-0.28%
Preferred Stock
YoY Change
Treasury Stock (at cost)		$27.12M
YoY Change		2.12%
Treasury Stock Shares		1.870M shares
Shareholders Equity	$310.0M	$268.7M
YoY Change
Total Liabilities & Shareholders Equity	$945.8M	$902.6M
YoY Change		132.61%

Cashflow Statement

Concept	2013 Q3	2012 Q4	2012 Q3
OPERATING ACTIVITIES
Net Income	$16.24M	$80.18M	$18.44M
YoY Change	-11.96%	976.15%	1588.74%
Depreciation, Depletion And Amortization
YoY Change
Cash From Operating Activities
YoY Change
INVESTING ACTIVITIES
Capital Expenditures
YoY Change
Acquisitions
YoY Change
Other Investing Activities
YoY Change
Cash From Investing Activities
YoY Change
FINANCING ACTIVITIES
Cash Dividend Paid
YoY Change
Common Stock Issuance & Retirement, Net
YoY Change
Debt Paid & Issued, Net
YoY Change
Cash From Financing Activities
YoY Change
NET CHANGE
Cash From Operating Activities
Cash From Investing Activities
Cash From Financing Activities
Net Change In Cash
YoY Change
FREE CASH FLOW
Cash From Operating Activities
Capital Expenditures
Free Cash Flow
YoY Change

Facts In Submission

Frame	Concept Type	Concept / XBRL Key	Value	Unit
	us-gaap	Increase Decrease In Inventories IncreaseDecreaseInInventories	1097000	USD
CY2012Q3	us-gaap	Gains Losses On Extinguishment Of Debt GainsLossesOnExtinguishmentOfDebt	0	USD
CY2013Q3	us-gaap	Gains Losses On Extinguishment Of Debt GainsLossesOnExtinguishmentOfDebt	-605000	USD
	us-gaap	Other Comprehensive Income Loss Foreign Currency Transaction And Translation Adjustment Net Of Tax OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax	313000	USD
CY2013Q3	us-gaap	Other Comprehensive Income Loss Net Of Tax OtherComprehensiveIncomeLossNetOfTax	191000	USD
CY2012Q3	us-gaap	Other Comprehensive Income Loss Net Of Tax OtherComprehensiveIncomeLossNetOfTax	207000	USD
	us-gaap	Accretion Expense AccretionExpense	2759000	USD
CY2013Q3	us-gaap	Stockholders Equity StockholdersEquity	309960000	USD
CY2012Q4	us-gaap	Stockholders Equity StockholdersEquity	268727000	USD
CY2013Q3	us-gaap	Liabilities And Stockholders Equity LiabilitiesAndStockholdersEquity	945828000	USD
CY2012Q4	us-gaap	Liabilities And Stockholders Equity LiabilitiesAndStockholdersEquity	902626000	USD
CY2013Q3	us-gaap	Earnings Per Share Diluted EarningsPerShareDiluted	0.23
CY2012Q3	us-gaap	Earnings Per Share Diluted EarningsPerShareDiluted	0.27
	us-gaap	Earnings Per Share Diluted EarningsPerShareDiluted	0.52
	us-gaap	Earnings Per Share Diluted EarningsPerShareDiluted	0.37
	us-gaap	Gains Losses On Extinguishment Of Debt GainsLossesOnExtinguishmentOfDebt	-1304000	USD
	us-gaap	Gains Losses On Extinguishment Of Debt GainsLossesOnExtinguishmentOfDebt	0	USD
CY2013Q3	us-gaap	Other Comprehensive Income Loss Foreign Currency Transaction And Translation Adjustment Net Of Tax OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax	191000	USD
CY2012Q3	us-gaap	Other Comprehensive Income Loss Foreign Currency Transaction And Translation Adjustment Net Of Tax OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax	207000	USD
	us-gaap	Other Comprehensive Income Loss Foreign Currency Transaction And Translation Adjustment Net Of Tax OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax	-152000	USD
	us-gaap	Other Comprehensive Income Loss Net Of Tax OtherComprehensiveIncomeLossNetOfTax	-152000	USD
	us-gaap	Other Comprehensive Income Loss Net Of Tax OtherComprehensiveIncomeLossNetOfTax	313000	USD
CY2013Q3	us-gaap	Comprehensive Income Net Of Tax ComprehensiveIncomeNetOfTax	16427000	USD
CY2012Q3	us-gaap	Comprehensive Income Net Of Tax ComprehensiveIncomeNetOfTax	18648000	USD
	us-gaap	Comprehensive Income Net Of Tax ComprehensiveIncomeNetOfTax	35954000	USD
	us-gaap	Comprehensive Income Net Of Tax ComprehensiveIncomeNetOfTax	25760000	USD
	us-gaap	Depreciation Depreciation	12429000	USD
	us-gaap	Depreciation Depreciation	10660000	USD
	us-gaap	Deferred Income Tax Expense Benefit DeferredIncomeTaxExpenseBenefit	23559000	USD
	us-gaap	Deferred Income Tax Expense Benefit DeferredIncomeTaxExpenseBenefit	1666000	USD
	us-gaap	Share Based Compensation ShareBasedCompensation	5525000	USD
	us-gaap	Share Based Compensation ShareBasedCompensation	3611000	USD
	us-gaap	Amortization Of Financing Costs AmortizationOfFinancingCosts	3455000	USD
	us-gaap	Amortization Of Financing Costs AmortizationOfFinancingCosts	1865000	USD
	us-gaap	Increase Decrease In Accounts Receivable IncreaseDecreaseInAccountsReceivable	33419000	USD
	us-gaap	Increase Decrease In Accounts Receivable IncreaseDecreaseInAccountsReceivable	551000	USD
	us-gaap	Increase Decrease In Inventories IncreaseDecreaseInInventories	49173000	USD
	us-gaap	Increase Decrease In Prepaid Deferred Expense And Other Assets IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets	-1788000	USD
	us-gaap	Increase Decrease In Prepaid Deferred Expense And Other Assets IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets	-170000	USD
	us-gaap	Increase Decrease In Accounts Payable And Accrued Liabilities IncreaseDecreaseInAccountsPayableAndAccruedLiabilities	33315000	USD
	us-gaap	Increase Decrease In Accounts Payable And Accrued Liabilities IncreaseDecreaseInAccountsPayableAndAccruedLiabilities	-20558000	USD
	us-gaap	Increase Decrease In Other Operating Capital Net IncreaseDecreaseInOtherOperatingCapitalNet	-2593000	USD
	us-gaap	Increase Decrease In Other Operating Capital Net IncreaseDecreaseInOtherOperatingCapitalNet	855000	USD
	us-gaap	Net Cash Provided By Used In Operating Activities NetCashProvidedByUsedInOperatingActivities	53760000	USD
	us-gaap	Net Cash Provided By Used In Operating Activities NetCashProvidedByUsedInOperatingActivities	27533000	USD
	us-gaap	Payments To Acquire Property Plant And Equipment PaymentsToAcquirePropertyPlantAndEquipment	11566000	USD
	us-gaap	Payments To Acquire Property Plant And Equipment PaymentsToAcquirePropertyPlantAndEquipment	9013000	USD
	us-gaap	Payments To Acquire Businesses Net Of Cash Acquired PaymentsToAcquireBusinessesNetOfCashAcquired	15985000	USD
	us-gaap	Payments To Acquire Businesses Net Of Cash Acquired PaymentsToAcquireBusinessesNetOfCashAcquired	364012000	USD
	us-gaap	Payments For Proceeds From Other Investing Activities PaymentsForProceedsFromOtherInvestingActivities	-2500000	USD
	us-gaap	Payments For Proceeds From Other Investing Activities PaymentsForProceedsFromOtherInvestingActivities	0	USD
	us-gaap	Net Cash Provided By Used In Investing Activities NetCashProvidedByUsedInInvestingActivities	-25051000	USD
	us-gaap	Net Cash Provided By Used In Investing Activities NetCashProvidedByUsedInInvestingActivities	-373025000	USD
	us-gaap	Proceeds From Stock Options Exercised ProceedsFromStockOptionsExercised	447000	USD
	us-gaap	Proceeds From Stock Options Exercised ProceedsFromStockOptionsExercised	340000	USD
	us-gaap	Proceeds From Lines Of Credit ProceedsFromLinesOfCredit	910000	USD
	us-gaap	Proceeds From Lines Of Credit ProceedsFromLinesOfCredit	205786000	USD
	us-gaap	Repayments Of Lines Of Credit RepaymentsOfLinesOfCredit	910000	USD
	us-gaap	Repayments Of Lines Of Credit RepaymentsOfLinesOfCredit	270786000	USD
	us-gaap	Repayments Of Long Term Capital Lease Obligations RepaymentsOfLongTermCapitalLeaseObligations	1309000	USD
	us-gaap	Repayments Of Long Term Capital Lease Obligations RepaymentsOfLongTermCapitalLeaseObligations	1388000	USD
	wnc	Proceeds From Issuance Of Senior Notes ProceedsFromIssuanceOfSeniorNotes	0	USD
	wnc	Proceeds From Issuance Of Senior Notes ProceedsFromIssuanceOfSeniorNotes	145500000	USD
	us-gaap	Proceeds From Issuance Of Long Term Debt ProceedsFromIssuanceOfLongTermDebt	0	USD
	us-gaap	Proceeds From Issuance Of Long Term Debt ProceedsFromIssuanceOfLongTermDebt	292500000	USD
	us-gaap	Repayments Of Long Term Lines Of Credit RepaymentsOfLongTermLinesOfCredit	42135000	USD
	us-gaap	Repayments Of Long Term Lines Of Credit RepaymentsOfLongTermLinesOfCredit	1500000	USD
	us-gaap	Proceeds From Issuance Of Debt ProceedsFromIssuanceOfDebt	-265000	USD
	us-gaap	Proceeds From Issuance Of Debt ProceedsFromIssuanceOfDebt	0	USD
	us-gaap	Payments Of Debt Issuance Costs PaymentsOfDebtIssuanceCosts	981000	USD
	us-gaap	Payments Of Debt Issuance Costs PaymentsOfDebtIssuanceCosts	5065000	USD
	us-gaap	Payments For Repurchase Of Equity PaymentsForRepurchaseOfEquity	35000	USD
	us-gaap	Payments For Repurchase Of Equity PaymentsForRepurchaseOfEquity	564000	USD
	us-gaap	Net Cash Provided By Used In Financing Activities NetCashProvidedByUsedInFinancingActivities	-44278000	USD
	us-gaap	Net Cash Provided By Used In Financing Activities NetCashProvidedByUsedInFinancingActivities	364823000	USD
	us-gaap	Cash And Cash Equivalents Period Increase Decrease CashAndCashEquivalentsPeriodIncreaseDecrease	-15569000	USD
	us-gaap	Cash And Cash Equivalents Period Increase Decrease CashAndCashEquivalentsPeriodIncreaseDecrease	19331000	USD
CY2011Q4	us-gaap	Cash And Cash Equivalents At Carrying Value CashAndCashEquivalentsAtCarryingValue	19976000	USD
CY2012Q3	us-gaap	Cash And Cash Equivalents At Carrying Value CashAndCashEquivalentsAtCarryingValue	39307000	USD
	us-gaap	Nature Of Operations NatureOfOperations	<div style="clear:both; FONT-FAMILY:Times New Roman;FONT-SIZE: 10pt;MARGIN: 0pt 0px; FONT: 10pt Times New Roman, Times, Serif "> <table style="clear:both;BORDER-COLLAPSE: collapse; WIDTH: 100%" cellspacing="0" cellpadding="0" width="100%" border="0"> <tr> <td style="BORDER-TOP: #f0f0f0 0px; BORDER-RIGHT: #f0f0f0 0px; VERTICAL-ALIGN: top; BORDER-BOTTOM: medium none; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; PADDING-LEFT: 0in; BORDER-LEFT: #f0f0f0 0px; PADDING-RIGHT: 0in; WIDTH: 7.5%; BACKGROUND-COLOR: transparent" width="8%"> <div style="clear:both;MARGIN: 0in 0in 0pt"><strong><font style="FONT-SIZE: 10pt">1.</font></strong></div> </td> <td style="BORDER-TOP: #f0f0f0 0px; BORDER-RIGHT: #f0f0f0 0px; VERTICAL-ALIGN: top; BORDER-BOTTOM: medium none; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; PADDING-LEFT: 0in; BORDER-LEFT: #f0f0f0 0px; PADDING-RIGHT: 0in; WIDTH: 92.5%; BACKGROUND-COLOR: transparent" width="91%"> <div style="clear:both;MARGIN: 0in 0in 0pt"><strong><font style="FONT-SIZE: 10pt">DESCRIPTION OF THE BUSINESS</font></strong></div> </td> </tr> </table> <font style="FONT-SIZE: 10pt"> </font>  </div> <div style="clear:both; FONT-FAMILY:Times New Roman;FONT-SIZE: 10pt;TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt; TEXT-INDENT: 0.5in"> <font style="FONT-SIZE: 10pt; COLOR: black">The condensed consolidated financial statements of Wabash National Corporation (the “Company”) have been prepared without audit, pursuant to the rules and regulations of the Securities and Exchange Commission (the “SEC”).<font style="FONT-FAMILY: 'Times New Roman','serif'; FONT-SIZE: 10pt"> </font> Certain information and footnote disclosures normally included in financial statements prepared in accordance with generally accepted accounting principles have been condensed or omitted pursuant to such rules and regulations.<font style="FONT-FAMILY: 'Times New Roman','serif'; FONT-SIZE: 10pt"> </font> In the opinion of management, the accompanying condensed consolidated financial statements contain all material adjustments (consisting only of normal recurring adjustments) necessary to present fairly the consolidated financial position of the Company, its results of operations and cash flows.<font style="FONT-FAMILY: 'Times New Roman','serif'; FONT-SIZE: 10pt"> </font> The condensed consolidated financial statements included herein should be read in conjunction with the consolidated financial statements and the notes thereto included in the Company’s 2012 Annual Report on Form 10-K.<font style="FONT-FAMILY: 'Times New Roman','serif'; FONT-SIZE: 10pt"> </font></font></div> <table border="0" style="width:100%; table-layout:fixed;" cellspacing="0" cellpadding="0"><tr><td></td></tr></table>
CY2013Q3	wnc	Business Acquisition Purchases Price Allocation Capital Lease Obligation Accrual BusinessAcquisitionPurchasesPriceAllocationCapitalLeaseObligationAccrual	4700000	USD
CY2012Q2	us-gaap	Payments To Acquire Businesses Gross PaymentsToAcquireBusinessesGross	377000000	USD
CY2012Q2	wnc	Payments To Acquire Businesses Additional Payment PaymentsToAcquireBusinessesAdditionalPayment	2100000	USD
CY2013Q3	us-gaap	Finite Lived Intangible Assets Amortization Expense Remainder Of Fiscal Year FiniteLivedIntangibleAssetsAmortizationExpenseRemainderOfFiscalYear	21700000	USD
CY2013Q3	us-gaap	Finite Lived Intangible Assets Amortization Expense Year Two FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo	21900000	USD
CY2013Q3	us-gaap	Finite Lived Intangible Assets Amortization Expense Year Three FiniteLivedIntangibleAssetsAmortizationExpenseYearThree	21300000	USD
CY2013Q3	us-gaap	Finite Lived Intangible Assets Amortization Expense Year Four FiniteLivedIntangibleAssetsAmortizationExpenseYearFour	20100000	USD
CY2013Q3	us-gaap	Finite Lived Intangible Assets Amortization Expense Year Five FiniteLivedIntangibleAssetsAmortizationExpenseYearFive	16900000	USD
CY2012Q2	us-gaap	Business Acquisition Purchase Price Allocation Goodwill Expected Tax Deductible Amount BusinessAcquisitionPurchasePriceAllocationGoodwillExpectedTaxDeductibleAmount	148500000	USD
CY2013Q1	wnc	Business Acquisition Of Purchase Price Allocation Intangible Assets Other Than Goodwill BusinessAcquisitionOfPurchasePriceAllocationIntangibleAssetsOtherThanGoodwill	8860000	USD
CY2012Q2	wnc	Intangible Assets Purchase Price Allocation IntangibleAssetsPurchasePriceAllocation	162800000	USD
	us-gaap	Business Acquisitions Pro Forma Revenue BusinessAcquisitionsProFormaRevenue	1182073000	USD
	wnc	Business Acquisition Pro Forma Operating Income Loss BusinessAcquisitionProFormaOperatingIncomeLoss	70537000	USD
	us-gaap	Business Acquisitions Pro Forma Net Income Loss BusinessAcquisitionsProFormaNetIncomeLoss	44641000	USD
	wnc	Business Acquisition Pro Forma Earnings Per Share Basic And Diluted BusinessAcquisitionProFormaEarningsPerShareBasicAndDiluted	0.65
CY2012Q4	us-gaap	Inventory Raw Materials Net Of Reserves InventoryRawMaterialsNetOfReserves	57187000	USD
CY2012Q4	us-gaap	Inventory Work In Process Net Of Reserves InventoryWorkInProcessNetOfReserves	24849000	USD
CY2012Q4	us-gaap	Inventory Finished Goods Net Of Reserves InventoryFinishedGoodsNetOfReserves	82930000	USD
CY2012Q4	us-gaap	Inventory Parts And Components Net Of Reserves InventoryPartsAndComponentsNetOfReserves	9882000	USD
CY2012Q4	us-gaap	Other Inventory Net Of Reserves OtherInventoryNetOfReserves	14639000	USD
CY2013Q3	us-gaap	Debt Instrument Face Amount DebtInstrumentFaceAmount	407850000	USD
CY2012Q4	us-gaap	Debt Instrument Face Amount DebtInstrumentFaceAmount	450250000	USD
CY2013Q3	us-gaap	Debt Instrument Unamortized Discount DebtInstrumentUnamortizedDiscount	26573000	USD
CY2012Q4	us-gaap	Debt Instrument Unamortized Discount DebtInstrumentUnamortizedDiscount	30020000	USD
CY2013Q3	us-gaap	Long Term Debt LongTermDebt	378037000	USD
CY2012Q4	us-gaap	Long Term Debt LongTermDebt	416849000	USD
	us-gaap	Interest Expense Debt InterestExpenseDebt	3797000	USD
CY2012Q4	us-gaap	Liabilities Liabilities	425151	USD
CY2013Q3	us-gaap	Employee Service Share Based Compensation Nonvested Awards Total Compensation Cost Not Yet Recognized EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognized	9000000	USD
	wnc	Employee Service Share Based Compensation Related To Nonvested Awards Total Compensation Cost Not Yet Recognized Period For Recognition EmployeeServiceShareBasedCompensationRelatedToNonvestedAwardsTotalCompensationCostNotYetRecognizedPeriodForRecognition	2016
	us-gaap	Loss Contingency Damages Sought Value LossContingencyDamagesSoughtValue	20800000	BRL
CY2011Q4	us-gaap	Loss Contingency Damages Awarded Value LossContingencyDamagesAwardedValue	26700000	BRL
	us-gaap	Loss Contingency Disclosures LossContingencyDisclosures	<div style="clear:both; FONT-FAMILY:Times New Roman;FONT-SIZE: 10pt;MARGIN: 0pt 0px; FONT: 10pt Times New Roman, Times, Serif "> <div style="clear:both; FONT-FAMILY:Times New Roman;FONT-SIZE: 10pt;size: 8.5in 11.0in"> <div style="clear:both;FONT-SIZE: 12pt; FONT-FAMILY: Times New Roman,serif; TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt"> <strong><font style="FONT-SIZE: 10pt"> 7.             CONTINGENCIES</font></strong></div> <div style="clear:both;TEXT-ALIGN: justify; TEXT-INDENT: 0.5in; MARGIN: 0in 0in 0pt; FONT-FAMILY: Times New Roman,serif; FONT-SIZE: 12pt">  </div> <div style="clear:both;TEXT-ALIGN: justify; TEXT-INDENT: 0.5in; MARGIN: 0in 0in 0pt; FONT-FAMILY: Times New Roman,serif; FONT-SIZE: 12pt"> <font style="FONT-SIZE: 10pt">The Company is involved in a number of legal proceedings concerning matters arising in connection with the conduct of its business activities, and is periodically subject to governmental examinations (including by regulatory and tax authorities), and information gathering requests (collectively, "governmental examinations"). As of September 30, 2013, the Company was named as a defendant or was otherwise involved in numerous legal proceedings and governmental examinations in various jurisdictions, both in the United States and internationally.</font></div> <div style="clear:both; FONT-FAMILY:Times New Roman;FONT-SIZE: 10pt"></div> <div style="clear:both;TEXT-ALIGN: justify; TEXT-INDENT: 0.5in; MARGIN: 0in 0in 0pt; FONT-FAMILY: Times New Roman,serif; FONT-SIZE: 12pt"> <font style="FONT-SIZE: 10pt"> </font></div> <div style="clear:both;TEXT-ALIGN: justify; TEXT-INDENT: 0.5in; MARGIN: 0in 0in 0pt; FONT-FAMILY: Times New Roman,serif; FONT-SIZE: 12pt"> <font style="FONT-SIZE: 10pt">The Company has recorded liabilities for certain of its outstanding legal proceedings and governmental examinations.  A liability is accrued when it is both (a) probable that a loss with respect to the legal proceeding has occurred and (b) the amount of loss can be reasonably estimated. The Company evaluates, on a quarterly basis, developments in legal proceedings and governmental examinations that could cause an increase or decrease in the amount of the liability that has been previously accrued. These legal proceedings, as well as governmental examinations, involve various lines of business of the Company and a variety of claims (including, but not limited to, common law tort, contract, antitrust and consumer protection claims), some of which present novel factual allegations and/or unique legal theories. While some matters pending against the Company specify the damages claimed by the plaintiff, many seek a not-yet-quantified amount of damages or are at very early stages of the legal process. Even when the amount of damages claimed against the Company are stated, the claimed amount may be exaggerated and/or unsupported. As a result, it is not currently possible to estimate a range of possible loss beyond previously accrued liabilities relating to some matters including those described below. Such previously accrued liabilities may not represent the Company's maximum loss exposure. The legal proceedings and governmental examinations underlying the estimated range will change from time to time and actual results may vary significantly from the currently accrued liabilities.</font></div> <div style="clear:both;TEXT-ALIGN: justify; TEXT-INDENT: 0.5in; MARGIN: 0in 0in 0pt; FONT-FAMILY: Times New Roman,serif; FONT-SIZE: 12pt"> <font style="FONT-SIZE: 10pt"> </font></div> <div style="clear:both;TEXT-ALIGN: justify; TEXT-INDENT: 0.5in; MARGIN: 0in 0in 0pt; FONT-FAMILY: Times New Roman,serif; FONT-SIZE: 12pt"> <font style="FONT-SIZE: 10pt">Based on its current knowledge, and taking into consideration its litigation-related liabilities, the Company believes it is not a party to, nor is any of its properties the subject of, any pending legal proceeding or governmental examination other than the matters below, which are addressed individually, that would have a material adverse effect on the Company's consolidated financial condition or liquidity. However, in light of the uncertainties involved in such matters, the ultimate outcome of a particular matter could be material to the Company's operating results for a particular period depending on, among other factors, the size of the loss or liability imposed and the level of the Company's income for that period. Costs associated with the litigation and settlements of legal matters are reported within General and Administrative Expenses in the Consolidated Statements of Comprehensive Income.</font></div> <div style="clear:both; FONT-FAMILY:Times New Roman;FONT-SIZE: 10pt;size: 8.5in 11.0in">  </div> <div style="clear:both; FONT-FAMILY:Times New Roman;FONT-SIZE: 10pt;size: 8.5in 11.0in"> <div style="clear:both;TEXT-ALIGN: justify; TEXT-INDENT: 0.5in; MARGIN: 0in 0in 0pt; FONT-FAMILY: Times New Roman,serif; FONT-SIZE: 12pt"> <font style="FONT-SIZE: 10pt"> </font> <i><font style="FONT-SIZE: 10pt">Brazil </font></i> <i><font style="FONT-SIZE: 10pt">Joint Venture</font></i></div> <div style="clear:both;TEXT-ALIGN: justify; TEXT-INDENT: 0.5in; MARGIN: 0in 0in 0pt; FONT-FAMILY: Times New Roman,serif; FONT-SIZE: 12pt"> <font style="FONT-SIZE: 10pt"> </font></div> <div style="clear:both;TEXT-ALIGN: justify; TEXT-INDENT: 0.5in; MARGIN: 0in 0in 0pt; FONT-FAMILY: Times New Roman,serif; FONT-SIZE: 12pt"> <font style="FONT-SIZE: 10pt">In March 2001, Bernard Krone Indústria e Comércio de Máquinas Agrícolas Ltda. (“BK”) filed suit against the Company in the Fourth Civil Court of Curitiba in the State of Paraná, Brazil.  Because of the bankruptcy of BK, this proceeding is now pending before the Second Civil Court of Bankruptcies and Creditors Reorganization of Curitiba, State of Paraná (No. 232/99).</font></div> <div style="clear:both;TEXT-ALIGN: justify; TEXT-INDENT: 0.5in; MARGIN: 0in 0in 0pt; FONT-FAMILY: Times New Roman,serif; FONT-SIZE: 12pt"> <font style="FONT-SIZE: 10pt"> </font></div> <div style="clear:both;TEXT-ALIGN: justify; TEXT-INDENT: 0.5in; MARGIN: 0in 0in 0pt; FONT-FAMILY: Times New Roman,serif; FONT-SIZE: 12pt"> <font style="FONT-SIZE: 10pt">The case grows out of a joint venture agreement between BK and the Company related to marketing of RoadRailer trailers in Brazil and other areas of South America.  When BK was placed into the Brazilian equivalent of bankruptcy late in 2000, the joint venture was dissolved.  BK subsequently filed its lawsuit against the Company alleging that it was forced to terminate business with other companies because of the exclusivity and non-compete clauses purportedly found in the joint venture agreement.  BK asserted damages, exclusive of any potentially court-imposed interest or inflation adjustments, of approximately R$<font style="FONT-FAMILY: 'Times New Roman','serif'; FONT-SIZE: 10pt">20.8</font> million (Brazilian Reais).  BK did not change the amount of damages it asserted following its filing of the case in 2001.</font></div> <div style="clear:both;TEXT-ALIGN: justify; TEXT-INDENT: 0.5in; MARGIN: 0in 0in 0pt; FONT-FAMILY: Times New Roman,serif; FONT-SIZE: 12pt"> <font style="FONT-SIZE: 10pt"> </font></div> <div style="clear:both;TEXT-ALIGN: justify; TEXT-INDENT: 0.5in; MARGIN: 0in 0in 0pt; FONT-FAMILY: Times New Roman,serif; FONT-SIZE: 12pt"> <font style="FONT-SIZE: 10pt">A bench (non-jury) trial was held on March 30, 2010 in Curitiba, Paraná, Brazil.   On November 22, 2011, the Fourth Civil Court of Curitiba partially granted BK’s claims, and ordered Wabash to pay BK lost profits, compensatory, economic and moral damages in excess of the amount of compensatory damages asserted by BK.  The total ordered damages amount is approximately R$<font style="FONT-FAMILY: 'Times New Roman','serif'; FONT-SIZE: 10pt">26.7</font> million (Brazilian Reais), which is approximately $<font style="FONT-FAMILY: 'Times New Roman','serif'; FONT-SIZE: 10pt">11.8</font> million U.S. dollars using current exchange rates and exclusive of any potentially court-imposed interest, fees or inflation adjustments (which are currently estimated at a maximum of approximately $<font style="FONT-FAMILY: 'Times New Roman','serif'; FONT-SIZE: 10pt">49</font> million, at current exchange rates, but may change with the passage of time and/or the discretion of the court at the time of final judgment in this matter).  Due, in part, to the amount and type of damages awarded by the Fourth Civil Court of Curitiba, Wabash immediately filed for clarification of the judgment.  The Fourth Civil Court has issued its clarification of judgment, leaving the underlying decision unchanged and referring the parties to the State of Paraná Court of Appeals for any further appeal of the decision.  As such, Wabash filed its notice of appeal with the Court of Appeals, as well as its initial appeal papers, on April 22, 2013.  The Court of Appeals has the authority to re-hear all facts presented to the lower court, as well as to reconsider the legal questions presented in the case, and to render a new judgment in the case without regard to the lower court’s findings.  Pending outcome of this appeal process, the judgment is not enforceable by the plaintiff.  Any ruling from the Court of Appeals is not expected prior to the end of 2013, and, accordingly, the judgment rendered by the lower court cannot be enforced prior to that time, and may be overturned or reduced as a result of this process.  The Company believes that the claims asserted by BK are without merit and it intends to continue to vigorously defend its position.  The Company has not recorded a charge with respect to this loss contingency as of September 30, 2013.  Furthermore, at this time, the Company does not have sufficient information to predict the ultimate outcome of the case and is unable to estimate the amount of any reasonable possible loss or range of loss that it may be required to pay at the conclusion of the case.  The Company will reassess the need for the recognition of a loss contingency upon official assignment of the case in the Court of Appeals, upon a decision to settle this case with the plaintiffs or an internal decision as to an amount that the Company would be willing to settle or upon the outcome of the appeals process.</font></div> <div style="clear:both;TEXT-ALIGN: justify; TEXT-INDENT: 0.5in; MARGIN: 0in 0in 0pt; FONT-FAMILY: Times New Roman,serif; FONT-SIZE: 12pt"> <font style="FONT-SIZE: 10pt"> </font></div> <div style="clear:both;TEXT-ALIGN: justify; TEXT-INDENT: 0.5in; MARGIN: 0in 0in 0pt; FONT-FAMILY: Times New Roman,serif; FONT-SIZE: 12pt"> <i><font style="FONT-SIZE: 10pt">Intellectual Property</font></i></div> <div style="clear:both;TEXT-ALIGN: justify; TEXT-INDENT: 0.5in; MARGIN: 0in 0in 0pt; FONT-FAMILY: Times New Roman,serif; FONT-SIZE: 12pt"> <font style="FONT-SIZE: 10pt"> </font></div> <div style="clear:both;TEXT-ALIGN: justify; TEXT-INDENT: 0.5in; MARGIN: 0in 0in 0pt; FONT-FAMILY: Times New Roman,serif; FONT-SIZE: 12pt"> <font style="FONT-SIZE: 10pt">In October 2006, the Company filed a patent infringement suit against Vanguard National Corporation (“Vanguard”) regarding the Company’s U.S. Patent Nos. 6,986,546 and 6,220,651 in the U.S. District Court for the Northern District of Indiana (Civil Action No. 4:06-cv-135).  The Company amended the Complaint in April 2007.  In May 2007, Vanguard filed its Answer to the Amended Complaint, along with Counterclaims seeking findings of non-infringement, invalidity, and unenforceability of the subject patents.  The Company filed a reply to Vanguard’s counterclaims in May 2007, denying any wrongdoing or merit to the allegations as set forth in the counterclaims.  The case has currently been stayed by agreement of the parties while the U.S. Patent and Trademark Office (“Patent Office”) undertakes a reexamination of U.S. Patent Nos. 6,986,546.  In June 2010, the Patent Office notified the Company that the reexamination was complete and the Patent Office had reissued U.S. Patent No. 6,986,546 without cancelling any claims of the patent.  The parties have not yet petitioned the Court to lift the stay, and it is unknown at this time when the parties’ petition to lift the stay may be filed or granted.</font></div> <div style="clear:both;TEXT-ALIGN: justify; TEXT-INDENT: 0.5in; MARGIN: 0in 0in 0pt; FONT-FAMILY: Times New Roman,serif; FONT-SIZE: 12pt"> <font style="FONT-SIZE: 10pt"> </font></div> <div style="clear:both;TEXT-ALIGN: justify; TEXT-INDENT: 0.5in; MARGIN: 0in 0in 0pt; FONT-FAMILY: Times New Roman,serif; FONT-SIZE: 12pt"> <font style="FONT-SIZE: 10pt">The Company believes that its claims against Vanguard have merit and that the claims asserted by Vanguard are without merit.  The Company intends to vigorously defend its position and intellectual property.  The Company believes that the resolution of this lawsuit will not have a material adverse effect on its financial position, liquidity or future results of operations.  However, at this stage of the proceeding, no assurance can be given as to the ultimate outcome of the case.</font></div> <div style="clear:both;TEXT-ALIGN: justify; TEXT-INDENT: 0.5in; MARGIN: 0in 0in 0pt; FONT-FAMILY: Times New Roman,serif; FONT-SIZE: 12pt">  </div> <div style="clear:both;TEXT-ALIGN: justify; TEXT-INDENT: 0.5in; MARGIN: 0in 0in 0pt; FONT-FAMILY: Times New Roman,serif; FONT-SIZE: 12pt"> <i><font style="FONT-SIZE: 10pt">Walker </font></i> <i><font style="FONT-SIZE: 10pt">Acquisition</font></i></div> <div style="clear:both;TEXT-ALIGN: justify; TEXT-INDENT: 0.5in; MARGIN: 0in 0in 0pt; FONT-FAMILY: Times New Roman,serif; FONT-SIZE: 12pt"> <i><font style="FONT-SIZE: 10pt"> </font></i></div> <div style="clear:both;TEXT-ALIGN: justify; TEXT-INDENT: 0.5in; MARGIN: 0in 0in 0pt; FONT-FAMILY: Times New Roman,serif; FONT-SIZE: 12pt"> <font style="FONT-SIZE: 10pt">As indicated in Note 2, on May 8, 2012, the Company completed the Walker Acquisition pursuant to the Purchase and Sale Agreement for $<font style="FONT-FAMILY: 'Times New Roman','serif'; FONT-SIZE: 10pt">377.0</font> million in cash.  In connection with the Acquisition there is an outstanding claim of approximately $2.9 million for unpaid benefits owed by the Seller that is currently in dispute and that is not expected to have a material adverse effect on the Company’s financial condition or results of operations.</font></div> <div style="clear:both;TEXT-ALIGN: justify; TEXT-INDENT: 0.5in; MARGIN: 0in 0in 0pt; FONT-FAMILY: Times New Roman,serif; FONT-SIZE: 12pt"> <i><font style="FONT-SIZE: 10pt"> </font></i></div> <div style="clear:both;TEXT-ALIGN: justify; TEXT-INDENT: 0.5in; MARGIN: 0in 0in 0pt; FONT-FAMILY: Times New Roman,serif; FONT-SIZE: 12pt"> <i><font style="FONT-SIZE: 10pt">Environmental Disputes</font></i></div> <div style="clear:both;TEXT-ALIGN: justify; TEXT-INDENT: 0.5in; MARGIN: 0in 0in 0pt; FONT-FAMILY: Times New Roman,serif; FONT-SIZE: 12pt">  </div> <div style="clear:both;TEXT-ALIGN: justify; TEXT-INDENT: 0.5in; MARGIN: 0in 0in 0pt; FONT-FAMILY: Times New Roman,serif; FONT-SIZE: 12pt"> <font style="FONT-SIZE: 10pt">Bulk Tank International, S. de R.L. de C.V. (“Bulk”), one of the Walker companies acquired by the Company on May 8, 2012, entered into agreements in 2011 with the Mexican federal environmental agency, PROFEPA, and the applicable state environmental agency, PROPAEG, pursuant to PROFEPA’s and PROPAEG’s respective environmental audit programs to resolve noncompliance with federal and state environmental laws at Bulk’s Guanajuato facility (“Compliance Agreements”).  The Compliance Agreements require Bulk to undertake certain corrective action to come into compliance with environmental requirements.  The Company does not expect that this matter will have a material adverse effect on its financial condition or results of operations.</font></div> <div style="clear:both;TEXT-ALIGN: justify; TEXT-INDENT: 0.5in; MARGIN: 0in 0in 0pt; FONT-FAMILY: Times New Roman,serif; FONT-SIZE: 12pt"> <font style="FONT-SIZE: 10pt"> </font></div> <div style="clear:both;TEXT-ALIGN: justify; TEXT-INDENT: 0.5in; MARGIN: 0in 0in 0pt; FONT-FAMILY: Times New Roman,serif; FONT-SIZE: 12pt"> <font style="FONT-SIZE: 10pt">In January 2012, the Company was noticed as a potentially responsible party (“PRP”) by the U.S. Environmental Protection Agency (“EPA”) and the Louisiana Department of Environmental Quality (“LDEQ”) pertaining to the Marine Shale Processors Site located in Amelia, Louisiana (“MSP Site”) pursuant to the Comprehensive Environmental Response, Compensation and Liability Act (“CERCLA”) and corresponding Louisiana statutes.  PRPs include current and former owners and operators of facilities at which hazardous substances were allegedly disposed.  The EPA’s allegation that the Company is a PRP arises out of one alleged shipment of waste to the MSP Site in 1992 from the Company’s branch facility in Dallas, Texas.  As such, the MSP Site PRP Group notified the Company in January 2012 that, as a result of a March 18, 2009 Cooperative Agreement for Site Investigation and Remediation entered into between the MSP Site PRP Group and the LDEQ, the Company was being offered a “De Minimis Cash-Out Settlement” to contribute to the remediation costs, which would remain open until February 29, 2012.  The Company chose not to enter into the settlement and has denied any liability.  In addition, the Company has requested that the MSP Site PRP Group remove the Company from the list of PRPs for the MSP Site, based upon the following facts: the Company acquired this branch facility in 1997 five years after the alleged shipment - as part of the assets the Company acquired out of the Fruehauf Trailer Corporation (“Fruehauf”) bankruptcy (Case No. 96-1563, United States Bankruptcy Court, District of Delaware (“Bankruptcy Court”)); as part of the Asset Purchase Agreement regarding the Company’s purchase of assets from Fruehauf, Wabash did not assume liability for “Off-Site Environmental Liabilities,” which are defined to include any environmental claims arising out of the treatment, storage, disposal or other disposition of any Hazardous Substance at any location other than any of the acquired locations/assets; the Bankruptcy Court, in an Order dated May 26, 1999, also provided that, except for those certain specified liabilities assumed by the Company under the terms of the Asset Purchase Agreement, the Company and its subsidiaries shall not be subject to claims asserting successor liability; and the “no successor liability” language of the Asset Purchase Agreement and the Bankruptcy Court Order form the basis for the Company’s request that it be removed from the list of PRPs for the MSP Site.  The MSP Site PSP Group is currently considering the Company’s request, but has provided no timeline to the Company for a response.  However, the MSP Site PSP Group has agreed to indefinitely extend the time period by which the Company must respond to the De Minimis Cash-Out Settlement offer.  The Company does not expect that this proceeding will have a material adverse effect on its financial condition or results of operations.</font></div> <div style="clear:both;TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt; FONT-FAMILY: Times New Roman,serif; FONT-SIZE: 12pt"> <font style="FONT-SIZE: 10pt"> </font></div> <div style="clear:both;TEXT-ALIGN: justify; TEXT-INDENT: 0.5in; MARGIN: 0in 0in 0pt; FONT-FAMILY: Times New Roman,serif; FONT-SIZE: 12pt"> <font style="FONT-SIZE: 10pt">In September 2003, the Company was noticed as a PRP by the EPA pertaining to the Motorola 52nd Street, Phoenix, Arizona Superfund Site (the “Superfund Site”) pursuant to the CERCLA.  The EPA’s allegation that the Company was a PRP arises out of the Company’s acquisition of a former branch facility located approximately five miles from the original Superfund Site.  The Company acquired this facility in 1997, operated the facility until 2000, and sold the facility to a third party in 2002.  In June 2010, the Company was contacted by the Roosevelt Irrigation District (“RID”) informing it that the Arizona Department of Environmental Quality (“ADEQ”) had approved a remediation plan in excess of $<font style="FONT-FAMILY: 'Times New Roman','serif'; FONT-SIZE: 10pt">100</font> million for the RID portion of the Superfund Site, and demanded that the Company contribute to the cost of the plan or be named as a defendant in a CERCLA action to be filed in July 2010.  The Company initiated settlement discussions with the RID and the ADEQ in July 2010 to provide a full release from the RID, and a covenant not-to-sue and contribution protection regarding the former branch property from the ADEQ, in exchange for payment from the Company.  If the settlement is approved by all parties, it will prevent any third party from successfully bringing claims against the Company for environmental contamination relating to this former branch property.  The Company has been awaiting approval from the ADEQ since the settlement was first proposed in July 2010.  Based on communications with the RID and ADEQ in September 2013, the Company does not expect to receive a response regarding the approval of the settlement from the ADEQ for, at least, several additional months.  Based upon the Company’s limited period of ownership of the former branch property, and the fact that it no longer owns the former branch property, it does not anticipate that the ADEQ will reject the proposed settlement, but no assurance can be given at this time as to the ADEQ’s response to the settlement proposal.  The proposed settlement terms have been accrued and did not have a material adverse effect on the Company’s financial condition or results of operations, and the Company believes that any ongoing proceedings will not have a material adverse effect on the Company’s financial condition or results of operations.</font></div> <div style="clear:both;TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt; FONT-FAMILY: Times New Roman,serif; FONT-SIZE: 12pt"> <font style="FONT-SIZE: 10pt"> </font></div> <div style="clear:both;TEXT-ALIGN: justify; TEXT-INDENT: 0.5in; MARGIN: 0in 0in 0pt; FONT-FAMILY: Times New Roman,serif; FONT-SIZE: 12pt"> <font style="FONT-SIZE: 10pt">In January 2006, the Company received a letter from the North Carolina Department of Environment and Natural Resources indicating that a site that the Company formerly owned near Charlotte, North Carolina has been included on the state's October 2005 Inactive Hazardous Waste Sites Priority List.  The letter states that the Company was being notified in fulfillment of the state's “statutory duty” to notify those who own and those who at present are known to be responsible for each Site on the Priority List.  No action is being requested from the Company at this time, and the Company has received no further notices or communications regarding this matter from the state of North Carolina.  The Company does not expect that this designation will have a material adverse effect on its financial condition or results of operations.</font></div> </div> </div> </div> <table border="0" style="width:100%; table-layout:fixed;" cellspacing="0" cellpadding="0"><tr><td></td></tr></table>
CY2012Q2	wnc	Business Acquisition Outstanding Claims For Unpaid Benefits Owed By Seller BusinessAcquisitionOutstandingClaimsForUnpaidBenefitsOwedBySeller	2900000	USD
CY2013Q3	us-gaap	Antidilutive Securities Excluded From Computation Of Earnings Per Share Amount AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount	1018	shares
CY2012Q3	us-gaap	Antidilutive Securities Excluded From Computation Of Earnings Per Share Amount AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount	1808	shares
	us-gaap	Antidilutive Securities Excluded From Computation Of Earnings Per Share Amount AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount	1301	shares
	us-gaap	Antidilutive Securities Excluded From Computation Of Earnings Per Share Amount AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount	1648	shares
CY2013Q3	us-gaap	Debt Instrument Convertible Conversion Price1 DebtInstrumentConvertibleConversionPrice1	11.70
CY2012Q3	us-gaap	Net Income Loss Available To Common Stockholders Basic NetIncomeLossAvailableToCommonStockholdersBasic	18441000	USD
	us-gaap	Net Income Loss Available To Common Stockholders Basic NetIncomeLossAvailableToCommonStockholdersBasic	36106000	USD
	us-gaap	Net Income Loss Available To Common Stockholders Basic NetIncomeLossAvailableToCommonStockholdersBasic	25447000	USD
CY2012Q3	us-gaap	Undistributed Earnings Allocated To Participating Securities UndistributedEarningsAllocatedToParticipatingSecurities	166000	USD
	us-gaap	Undistributed Earnings Allocated To Participating Securities UndistributedEarningsAllocatedToParticipatingSecurities	293000	USD
	us-gaap	Undistributed Earnings Allocated To Participating Securities UndistributedEarningsAllocatedToParticipatingSecurities	218000	USD
CY2012Q3	wnc	Net Income Loss Available To Common Stockholders Excluding Undistributed Earnings Allocated To Participating Securities NetIncomeLossAvailableToCommonStockholdersExcludingUndistributedEarningsAllocatedToParticipatingSecurities	18275000	USD
	wnc	Net Income Loss Available To Common Stockholders Excluding Undistributed Earnings Allocated To Participating Securities NetIncomeLossAvailableToCommonStockholdersExcludingUndistributedEarningsAllocatedToParticipatingSecurities	35813000	USD
	wnc	Net Income Loss Available To Common Stockholders Excluding Undistributed Earnings Allocated To Participating Securities NetIncomeLossAvailableToCommonStockholdersExcludingUndistributedEarningsAllocatedToParticipatingSecurities	25229000	USD
CY2012Q3	us-gaap	Weighted Average Number Of Shares Outstanding Basic WeightedAverageNumberOfSharesOutstandingBasic	68357	shares
	us-gaap	Weighted Average Number Of Shares Outstanding Basic WeightedAverageNumberOfSharesOutstandingBasic	68442	shares
	us-gaap	Weighted Average Number Of Shares Outstanding Basic WeightedAverageNumberOfSharesOutstandingBasic	68308	shares
CY2012Q3	us-gaap	Incremental Common Shares Attributable To Share Based Payment Arrangements IncrementalCommonSharesAttributableToShareBasedPaymentArrangements	159	shares
	us-gaap	Incremental Common Shares Attributable To Share Based Payment Arrangements IncrementalCommonSharesAttributableToShareBasedPaymentArrangements	458	shares
	us-gaap	Incremental Common Shares Attributable To Share Based Payment Arrangements IncrementalCommonSharesAttributableToShareBasedPaymentArrangements	234	shares
CY2012Q3	us-gaap	Weighted Average Number Of Diluted Shares Outstanding WeightedAverageNumberOfDilutedSharesOutstanding	68516	shares
	us-gaap	Weighted Average Number Of Diluted Shares Outstanding WeightedAverageNumberOfDilutedSharesOutstanding	68900	shares
	us-gaap	Weighted Average Number Of Diluted Shares Outstanding WeightedAverageNumberOfDilutedSharesOutstanding	68542	shares
	us-gaap	Effective Income Tax Rate Reconciliation At Federal Statutory Income Tax Rate EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate	0.399	pure
CY2012Q4	us-gaap	Operating Loss Carryforwards Valuation Allowance OperatingLossCarryforwardsValuationAllowance	59900000	USD
CY2012Q4	us-gaap	Product Warranty Accrual ProductWarrantyAccrual	14886000	USD
CY2012Q4	us-gaap	Accrued Payroll Taxes Current And Noncurrent AccruedPayrollTaxesCurrentAndNoncurrent	23342000	USD
CY2012Q4	us-gaap	Self Insurance Reserve SelfInsuranceReserve	7702000	USD
CY2012Q4	us-gaap	Accrued Income Taxes AccruedIncomeTaxes	5578000	USD
CY2012Q4	us-gaap	Customer Deposits Current CustomerDepositsCurrent	43158000	USD
CY2012Q4	us-gaap	Other Accrued Liabilities Current OtherAccruedLiabilitiesCurrent	10207000	USD
CY2011Q4	us-gaap	Product Warranty Accrual ProductWarrantyAccrual	11437000	USD
	us-gaap	Product Warranty Accrual Warranties Issued ProductWarrantyAccrualWarrantiesIssued	3579000	USD
	us-gaap	Business Acquisition Revenue Reported By Acquired Entity For Last Annual Period BusinessAcquisitionRevenueReportedByAcquiredEntityForLastAnnualPeriod	3887000	USD
	us-gaap	Product Warranty Accrual Preexisting Increase Decrease ProductWarrantyAccrualPreexistingIncreaseDecrease	0	USD
	us-gaap	Product Warranty Accrual Payments ProductWarrantyAccrualPayments	3108000	USD
CY2012Q3	us-gaap	Product Warranty Accrual ProductWarrantyAccrual	15795000	USD
	us-gaap	Number Of Reportable Segments NumberOfReportableSegments	3	pure
CY2013Q3	us-gaap	Revenues Revenues	439977000	USD
CY2013Q3	us-gaap	Concentration Risk Percentage1 ConcentrationRiskPercentage1	1.0	pure
CY2012Q3	us-gaap	Revenues Revenues	405917000	USD
CY2012Q3	us-gaap	Concentration Risk Percentage1 ConcentrationRiskPercentage1	1.0	pure
	us-gaap	Revenues Revenues	1177332000	USD
	us-gaap	Concentration Risk Percentage1 ConcentrationRiskPercentage1	1.0	pure
	us-gaap	Revenues Revenues	1046007000	USD
	us-gaap	Concentration Risk Percentage1 ConcentrationRiskPercentage1	1.0	pure

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2013 Q3 Form 10-Q Financial Statement

#000114420413057447 Filed on October 29, 2013

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2013 Q3 Form 10-Q Financial Statement

#000114420413057447 Filed on October 29, 2013

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WABASH NATIONAL Corp Stock $wnc