Rentech misses 10-Q deadline

Rentech Nitrogen Partners LP and its majority owner Rentech Inc. did not file second quarter (10-Q) reports with the U.S. Securities and Exchange Commission Aug. 11 as earlier planned. On Aug. 7, both said the Aug. 11 filing was expected.

On Aug. 11, the companies said the filing could not be made without unreasonable effort or expense because the company is completing its review of the accounting for impairments of goodwill related to the Pasadena, Texas, nitrogen plant, both for the quarter ended June 30, 2014, and prior period.

In third-quarter 2013, Rentech Nitrogen recognized a $30 million goodwill impairment for the facility. It said Aug. 7 that it may now recognize a charge of impairment of up to all of the remaining goodwill in the facility ($27 million).

Rentech said it will file its Form 10-Q as soon as practicable and noted that the company may have to restate earnings for earlier periods.

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