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Patterson Companies

pdco · NASDAQ Healthcare
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Ticker pdco
Exchange NASDAQ
Sector Healthcare
Industry Medical - Distribution
Employees 1001-5000
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FY2017 Annual Report · Patterson Companies
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2017 Annual Report

 A HISTORY 
OF LOOKING  
FORWARD 

Celebrating 140 years

 
LOOKING FORWARD FOR 140 YEARS  Since our founding in 1877, 
Patterson Companies has a rich history of looking forward and leading change 
in the markets we serve. Our “customer fi rst” approach drives us to listen to, 
learn from and serve our customers as they manage their individual busi-
ness or corporate entity. 

95% 

of adults say they value 
keeping their mouth healthy.

Source: The American Dental Association’s Health 
Policy Institute

50% of dentists are 

considering the purchase of 
a digital impression device in 
the next 3 years.

Source: 2016 Manufacturer Industry Survey

1877 

1987 

1997 

Founded in 1877  
John and M.F. Patterson purchased 

D.L. Saslow Co. acquisition   
Patterson acquired D.L. Saslow Co. 

EagleSoft acquisition  
Patterson acquired EagleSoft Inc. dental 

a Milwaukee drugstore and began 

and strengthened its position as a 

practice software, which positioned 

selling dental and surgical supplies 

national dental supplier.

Patterson as a leader in technology and 

in addition to their regular stock of 

medicines and toiletries.

practice management.

1891 

1992 

2000 

Headquarters relocation  
The company relocated to St. Paul, 

Patterson goes public  
Patterson became a publicly traded 

Patterson Foundation founded  
The Patterson Foundation was 

Minnesota, and grew to locations in 

company on Nasdaq with the stock 

founded by former Patterson 

multiple states. By 1959, 40 branch 

ticker PDCO.

locations were established.

Companies chairman and CEO 

Peter L. Frechette and other 

executives of the company.

Our markets are driven by compelling trends, strong growth prospects 
and opportunities to serve customers with innovative products and compre-
hensive support. As we celebrate our 140th anniversary, we wish to thank 
our customers, employees, supplier partners and shareholders for their 
contributions to our heritage and success. 

68% 

of U.S. households 
own a pet.

Annual protein production 
will need to rise over 
200 million tons by 2050 to 
meet forecasted demand.

Source: 2017-2018 American Pet Products 
Association National Pet Owners Survey

Source: Food and Agriculture Organization 
of the United Nations

2001 

2013 

J.A. Webster acquisition  
Patterson acquired J.A. Webster Inc. 

National Veterinary Services acquisition  
Patterson completed the acquisition of 

Animal Health International acquisition of Turnkey  
In 2013, Animal Health International, which would 

(also known as Webster Veterinary) 

National Veterinary Services Limited 

later be acquired by Patterson Companies, acquired 

and Patterson entered the animal 

(NVS), Staff ordshire, U.K.

Amarillo, Texas-based Turnkey, a premier provider of 

health industry.

accounting and management systems for the com-

mercial cattle feeding industry.

2011 

2015 

2017 

Patterson Technology Center  
The current Patterson Technology 

Animal Health International acquisition  
Patterson completed the $1.1 billion ac-

Entry to the Fortune 500  
Patterson was named to the 

Center (PTC), which supports more 

quisition of Animal Health International, 

Fortune 500 list of America’s largest 

than 100,000 customers nationwide 

Greeley, Colorado.

and has provided support services 

to customers since 2000, opened 

in Effi  ngham, Illinois.

companies by revenue for the fi rst 

time in its 140-year history.

1

FOCUSED ON 
PERFORMANCE

As we celebrate 140 years since our company’s formation, it 

$5.6 billion, landing Patterson Companies in the Fortune 500. 

is important to reflect on the foundational attributes that are 

Adjusting for the effects of currency translation and the extra 

unmistakably Patterson, qualities that anchor our ability to 

week in the prior fiscal year, sales grew 6.5 percent. GAAP 

succeed and position us for an exciting future. Our unique 

earnings from continuing operations were $1.82 per diluted 

combination of values, people, customers and partners has 

share and adjusted earnings per diluted share from continuing 

always motivated us to adapt and grow. Since 1877, Patterson 

operations* totaled $2.34 per diluted share, including the 

has transformed many times, leading our customers through 

impact of our transformation initiatives. For the full fiscal 

significant change and converting our formidable expertise 

year, Patterson Companies returned $221 million to our 

into fresh opportunities that drive growth and deliver value 

shareholders in the form of dividends and share repurchases.

to shareholders. During this current period of change, we are 

grounded in our proven history of overcoming challenges and 

looking forward.

Today, we rely once again on these qualities as we continue 

to transform Patterson and adapt to market realities and 

new opportunities. We are modernizing our technology 

infrastructure and currently implementing our new enterprise 

resource planning initiative, which hit promising milestones 

in fiscal 2017. While this multi-year effort is not yet complete, 

we have already begun harvesting actionable data to help us 

drive revenue, realize new efficiencies and be able to serve 

customers at an even higher level. We are working diligently 

to improve our operating margin with a number of initiatives 

that we expect will drive more disciplined sourcing, working 

capital improvement and expense management to build a 

leaner, stronger Patterson. Currently, we are in a leadership 

transition and the board of directors is committed to finding 

the right individual to lead the company’s next phase of 

growth and development. 

Our fiscal 2017 financial performance reflected the necessary 

strategic change and associated disruption we are experiencing 

as an organization. Reported net sales grew 3.8 percent to 

Dental 
The dental market in fiscal 2017 reflected stable-to-improving 

end market conditions and our strong core equipment sales 

performance demonstrated that dentists continue to invest in 

their practices to improve the patient experience.

Our customers’ definition of digital dentistry is expanding. 

Our decision to broaden our portfolio of technology offerings, 

while creating near-term revenue headwinds, is expected 

to fuel additional growth for the long term. In fiscal 2018, we 

will work diligently to bring additional technology product 

options into our sales, service and technical support platform 

to serve a wider range of customers. Most importantly, as 

dental practices evolve and become more technology driven 

and dependent, Patterson’s competitive advantage of training, 

service and support will grow even more compelling. We 

are excited to see the future of dentistry moving toward 

Patterson’s core strengths. 

In addition, as we work to improve our consumables 

performance, we are putting new data and insights to 

work, much of it from our new enterprise resource planning 

system, to help accelerate through this period of change. 

$5.6
billion

Total sales 
57% Animal Health

43% Dental

$3.2
billion

Animal Health sales 
52%  Companion

 15%  Beef

 13%  Dairy

 13%  Swine

  7%  Other

$2.4
billion

Dental sales 
55% Consumables

33%  Equipment and  

Software

12%  Technical Service  

and Other

2

 
 
 
 
 
 
what we believe will be the largest, most effective animal 

health partner in the industry. Our focus for fiscal 2018 is 

to maintain sales momentum and enhance our profitability 

through refining our marketing approach and mix, as well as 

enterprise-wide cost-saving disciplines to address our bottom 

line challenges.

A history of looking forward
The strongest, most resilient organizations are able to adapt 

and grow — over decades of economic and end-market 

change — to arrive at new levels of performance and success. 

We believe Patterson embodies that strength and resilience. 

As we look forward to fiscal 2018, we are committed to 

accelerating through this period of transition, to putting our 

learnings to effective use and to setting the stage for stronger 

top- and bottom-line growth. We are embracing both our 

opportunities and our challenges and are confident we have 

the strategies in place to execute on our objectives. Finally, 

we wish to thank our customers, employees, suppliers and 

shareholders for their support of our commitment to focus on 

performance in the year ahead.

John D. Buck
Chairman of the Board

James W. Wiltz
Interim President and  
Chief Executive Officer

New tools in the hands of our highly skilled and motivated 

sales and service team will continue to drive strong customer 

relationships, a hallmark of Patterson for 140 years. 

Animal Health 
In animal health, we experienced a consistently strong 

companion animal market and an improving production animal 

market as we moved through fiscal 2017. Our animal health 

segment is anchored by compelling demographic trends. Pet 

ownership continues to rise, accompanied by increased spend 

per pet, and Patterson is serving the veterinary community 

with solutions to profitably grow their practices. The increasing 

global middle class is driving demand for animal protein. As 

John D. Buck 

U.S. livestock producers strive to meet this demand, we intend 

Chairman of the Board

to preserve our market-leading position as the supplier of 

choice for effective products and customized logistics that 

our production animal customers depend on to raise healthy 

animals and maximize profitability.

James W. Wiltz 

We recognize our need for additional progress to realize the 

full potential of this platform as we continue to integrate our 

companion animal and production animal businesses into 

Interim President and Chief Executive Officer

Net sales 
(Dollars in millions)

 Diluted earnings per share
from continuing operations* 
(As adjusted)

Cash returned to shareholders 
(Dollars in millions)

$3,911 
2015 

$5,387 
2016 

$5,593 
2017 

$1.89 
2015 

$2.47 
2016 

$2.34 
2017 

$129 
2015 

$291 
2016 

$221 
2017 

*See Financial Highlights for reconciliation to GAAP.

3

 
 
DEDICATED 
PARTNERS

Patterson Companies is committed 
to bringing the most comprehensive 
suite of products, workfl ow solutions 
and customer support to the dental and animal health markets we 
serve. Our customers are managing increasingly complex businesses 

DIGITAL WORKFLOWS 
TAKE VARIOUS FORMS  
Long recognized as the industry leader 
in selling CAD/CAM technology, Patterson 

is expanding our portfolio to meet the 

digital needs of all customer segments 

in the dental market. Along with our 

CLOUD-BASED 
PRACTICE MANAGEMENT 

RELIABLE  SUPPORT FOR 
COMPLEX TECHNOLOGY 

Patterson Dental’s new cloud-based 

The Patterson Technology Center 

practice management solution was truly 

aims to be the expert in technology so 

dreamed by dentists and built by experts. 
FuseTM seamlessly connects across loca-
tions and functions, making it perfect for 

customers don’t have to be. Dedicated 

support teams engage in more than 

a million customer support calls with 

committed sales and support teams, we 

multi-location practices and tech-savvy 

nearly 100,000 dental and animal 

will continue building upon our 20-year 

private practices alike. Its intuitive inter-

health customers each year.

partnership with Dentsply Sirona while 

face, clinical timeline and other unique 

also bringing new partners and solutions 

features are all backed by Patterson’s 

to our customers.

unrivaled support and training.

4

and choose a relationship with Patterson to help them handle the 
challenges of today and the uncertainties of the future. From off ering 
a broadened portfolio for digital workfl ows in dentistry to empowering 
veterinarians and livestock producers with exciting tools to manage their 
businesses, Patterson is committed to being the partner of tomorrow.    

IMPROVING CUSTOMER 
PROFITABILITY  

EMPOWERING VETS 
TO GROW

The AxcessTM Automated Locker System 
provides our livestock producer customers 

with increased accountability and item 

Patterson Veterinary has partnered with 
Vet2PetTM and VetSuccessTM to bring 
powerful “software as a service” products 

MODERNIZING THE 
CUSTOMER EXPERIENCE 

Patterson is updating our IT infrastructure 

to deliver new capabilities and benefi ts to 

our customers. Improvements in ordering, 

control. This system reduces loss and 

with attractive, subscription-based pricing 

service scheduling and analytics are just 

monitors inventory of mission-critical 

models to veterinary clients. These 

a few of the benefi ts customers will experi-

parts, supplies and consumables.

powerful technology products deliver 

ence as we complete the implementation 

data, insights, eff ective marketing and 

of our new Enterprise Resource Planning 

client communication tools to busy 

(ERP) system. Our new system currently 

veterinarians.

distributes over 32,000 packages every 

day — and counting.

5

FINANCIAL  
HIGHLIGHTS

(Dollars in thousands, except per share amounts) 

 April 29, 2017 

  Net sales 

  Gross profit 

  Operating income* 

  Net income* 

  Diluted earnings per share* 

  Cash and cash equivalents 

  Working capital 

  Total assets 

  Total long-term debt 

  Stockholders’ equity 

$5,593,127 

1,301,397 

287,928 

173,788 

1.82 

94,959 

899,662 

$

$

3,507,913 

998,272 

1,394,433 

Fiscal year ended

April 30, 2016 

$5,386,703 

1,322,748 

347,713 

185,684 

$

1.90 

$ 137,453 

918,206 

3,520,804 

1,022,155 

1,441,746 

April 25, 2015

$3,910,865

1,060,549

304,586

180,083

$

1.81

$ 347,260

995,540

2,945,248

722,542

1,514,123

The following reconciliation of GAAP to non-GAAP measures table is provided to adjust reported GAAP measures, namely earnings 
from continuing operations, net income from continuing operations, and earnings per diluted share from continuing operations, for the 
impact of transaction related costs, deal amortization, intangible asset impairment, integration and business restructuring expenses, 
accelerated debt issuance costs and discrete tax matters. 

Management believes that these non-GAAP measures may provide a helpful representation of the full year performance, and 
enable comparison of financial results between periods where certain items may vary independent of business performance. These 
non-GAAP financial measures are presented solely for informational and comparative purposes and should not be regarded as a 
replacement for corresponding, similarly captioned, GAAP measures.

(Dollars in thousands, except per share amounts) 

April 29, 2017 

  Net income – reported* 

  Transaction-related costs 

  Deal amortization 

  Intangible asset impairment 

  Integration and business restructuring expenses 

  Accelerated debt issuance costs 

  Discrete tax matters 

  Net income – adjusted* 

$173,788 

1,032 

26,188 

23,049 

4,080 

– 

(4,789 ) 

$223,348 

  Diluted earnings per share – reported* 

$

  Transaction-related costs 

  Deal amortization 

  Intangible asset impairment 

  Integration and business restructuring expenses 

  Accelerated debt issuance costs 

  Discrete tax matters 

  Diluted earnings per share – adjusted* 

*from continuing operations

1.82 

0.01 

0.27 

0.24 

0.04 

– 

(0.05 ) 

$

2.34 

Fiscal year ended

April 30, 2016 

$185,684 

10,360 

25,417 

– 

4,443 

3,205 

12,300 

$241,409 

$

$

1.90 

0.11 

0.26 

– 

0.05 

0.03 

0.13 

2.47 

April 25, 2015

$180,083

928

7,721

–

–

–

–

$188,732

$

1.81

0.01

0.08

–

–

–

–

$

1.89

Forward-looking statements made in this report are subject to the cautionary statements in the Company’s Form 10-K, filed with the Securities and Exchange Commission 
on June 28, 2017, under the headings “Risk Factors” and “Management’s Discussion and Analysis of Financial Condition and Results of Operations.”

6

 
  
 
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 10-K

ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF
1934

For the fiscal year ended April 29, 2017 

OR

TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT
OF 1934

For the transition period from                      to                     

Commission File No. 0-20572
PATTERSON COMPANIES, INC.
(Exact name of registrant as specified in its charter)

Minnesota

(State or other jurisdiction of
incorporation or organization)

41-0886515

(I.R.S. Employer
Identification No.)

1031 Mendota Heights Road
St. Paul, Minnesota 55120
(Address of principal executive offices including Zip Code)

Registrant’s telephone number, including area code: (651) 686-1600

Securities registered pursuant to Section 12(b) of the Act: 

Title of each class

Common Stock, par value $.01

Name of exchange on which registered

NASDAQ Global Select Market

Securities registered pursuant to Section 12(g) of the Act: None

Indicate by check mark if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act.    Yes  

    No  

Indicate by check mark if the registrant is not required to file reports pursuant to Section 13 or 15(d) of the Act.    Yes  

    No  

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 
1934 during the preceding 12 months, and (2) has been subject to such filing requirements for the past 90 days.    Yes  

    No  

Indicate by check mark whether the registrant has submitted electronically and posted on its corporate Web site, if any, every Interactive Data 
File required to be submitted and posted pursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or 
for such shorter period that the registrant was required to submit and post such files).    Yes  

    No  

Indicate by check mark if disclosure of delinquent filers pursuant to Item 405 of Regulation S-K is not contained herein, and will not be contained, 
to the best of registrant’s knowledge, in definitive proxy or information statements incorporated by reference in Part III of this Form 10-K or any 
amendment to this Form 10-K.    

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, smaller reporting company, 
or an emerging growth company. See definition of “large accelerated filer,” “accelerated filer,” “smaller reporting company,” and “emerging growth 
company” in Rule 12b-2 of the Exchange Act.

Large accelerated filer

   Accelerated filer

Non-accelerated filer

Smaller reporting company

Emerging growth company

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with 
any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. 

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act).    Yes  

    No  

The aggregate market value of voting stock held by non-affiliates of the registrant, computed by reference to the closing sales price as quoted on 
the NASDAQ Global Select Market on October 29, 2016, was approximately $4,175,000,000 (For purposes of this calculation all of the 
registrant’s executive officers and directors are deemed affiliates of the registrant.)

As of June 20, 2017, there were 96,342,000 shares of Common Stock of the registrant issued and outstanding.

Portions of the registrant’s definitive proxy statement to be filed pursuant to Regulation 14A within 120 days after the registrant’s fiscal year-end 
of April 29, 2017 are incorporated by reference into Part III.

Documents Incorporated By Reference

1

 
 
 
 
 
 
  
 
 
  
 
  
PART I

Item 1.

Item 1A.

Item 1B.

Item 2.

Item 3.

Item 4.

PART II

Item 5.

Item 6.

Item 7.

FORM 10-K INDEX

BUSINESS

RISK FACTORS

UNRESOLVED STAFF COMMENTS

PROPERTIES

LEGAL PROCEEDINGS

MINE SAFETY DISCLOSURES

MARKET FOR REGISTRANT’S COMMON EQUITY, RELATED STOCKHOLDER MATTERS 
AND ISSUER PURCHASES OF EQUITY SECURITIES

SELECTED CONSOLIDATED FINANCIAL DATA

MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND 
RESULTS OF OPERATIONS

Item 7A.

QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK

Item 8.

Item 9.

Item 9A.

Item 9B.

PART III

Item 10.

Item 11.

Item 12.

Item 13.

Item 14.

PART IV

Item 15.

FINANCIAL STATEMENTS AND SUPPLEMENTARY DATA

CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING AND 
FINANCIAL DISCLOSURE
CONTROLS AND PROCEDURES

OTHER INFORMATION

DIRECTORS, EXECUTIVE OFFICERS AND CORPORATE GOVERNANCE

EXECUTIVE COMPENSATION

SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT AND 
RELATED STOCKHOLDER MATTERS
CERTAIN RELATIONSHIPS AND RELATED TRANSACTIONS, AND DIRECTOR 
INDEPENDENCE
PRINCIPAL ACCOUNTANT FEES AND SERVICES

EXHIBITS AND FINANCIAL STATEMENT SCHEDULES

SIGNATURES

SCHEDULE II

INDEX TO EXHIBITS

Page
3

3

13

24

25

25

26

27

27

30

31

40

40

70

70

71

72

72

72

72

72

72

73

73

77

78

79

2

Item 1. BUSINESS

PART I

Certain information of a non-historical nature contained in Items 1, 2, 3 and 7 of this Form 10-K includes forward-
looking statements. Reference is made to “Risk Factors” in Item 1A and “Management’s Discussion and Analysis of 
Financial Condition and Results of Operations” in Item 7, for a discussion of certain factors that could cause actual 
operating results to differ materially from those expressed in any forward-looking statements.

General

Patterson Companies, Inc. is a value-added specialty distributor serving the U.S. and Canadian dental supply 
markets and the U.S., Canadian and U.K. animal health supply markets. Patterson operates through its two strategic 
business  units,  Patterson  Dental  and  Patterson Animal  Health,  offering  similar  products  and  services  to  different 
customer bases. Each business is a market leader with a strong competitive position, serves a fragmented market 
that offers consolidation opportunities and offers relatively low-cost consumable supplies, making our value-added 
business proposition highly attractive to our customers. We believe that we have a strong brand identity as a value-
added, full-service distributor with broad product and service offerings, having begun distributing dental supplies in 
1877.

In fiscal 2017, we continued the transformation of Patterson that began in fiscal 2016, when we more than doubled 
the size of our animal health business through the acquisition of Animal Health International, Inc., for $1.1 billion in 
June 2015. This acquisition added a leading production animal supply business to our preexisting companion animal 
supply business, resulting in the creation of our animal health segment. In August 2015, we completed the disposition 
of our rehabilitative and assistive products supply business, Patterson Medical, for $717 million; the results of this 
business are now presented as discontinued operations. See Note 4 to the Consolidated Financial Statements for 
further information about the sale of Patterson Medical.

The following table sets forth consolidated net sales (in millions) by segment. 

Dental

Animal Health

Corporate

Consolidated net sales

April 29, 2017

April 30, 2016

April 25, 2015

Fiscal Year Ended

$

$

2,390 $
3,160

43
5,593 $

2,476 $

2,862

49

5,387 $

2,415

1,457

39

3,911

Our strategically located fulfillment centers enable us to better serve our customers and increase our operating 
efficiency. This infrastructure, together with broad product and service offerings at competitive prices, and a strong 
commitment to customer service, enables us to be a single source of supply for our customers’ needs. Our infrastructure 
also allows us to provide convenient ordering and rapid, accurate and complete order fulfillment.

Patterson became publicly traded in 1992 and is a corporation organized under the laws of the state of Minnesota. 
We are headquartered in St. Paul, Minnesota. Our principal executive offices are located at 1031 Mendota Heights 
Road, St. Paul, Minnesota, and our telephone number is (651) 686-1600. Unless the context specifically requires 
otherwise, the terms the “Company,” “Patterson,” “we,” “us” and “our” mean Patterson Companies, Inc., a Minnesota 
corporation, and its consolidated subsidiaries.

The Specialty Distribution Markets We Serve

We  provide  manufacturers  with  cost  effective  logistics  and  high-caliber  sales  professionals  to  access  a 
geographically diverse customer base, which is critical to the supply chain for the markets we serve. We provide our 
customers with a vast array of value-added services, a dedicated and highly skilled sales team, and a broad selection 
of products through a single channel, thereby helping them efficiently manage their ordering process. Due in part to 
the inability of our customers to store and manage large quantities of supplies at their locations, the distribution of 
supplies and small equipment has been characterized by frequent, small-quantity orders, and a need for rapid, reliable 

3

and substantially-complete order fulfillment. Supplies and small equipment are generally purchased from more than 
one distributor, with one generally serving as the primary supplier.

We believe that consolidation within the industry will continue as distributors, particularly those with limited financial, 
operating and marketing resources, seek to combine with larger companies that can provide growth opportunities. 
This consolidation also may continue to result in distributors seeking to acquire companies that can enhance their 
current product and service offerings or provide opportunities to serve a broader customer base.

Dental Supply Market

We estimate the dental supply market we serve to be approximately $7.7 billion annually and our share of this 
market, when direct distribution by manufacturers is included, to be approximately 31%.  This market consists of a 
sizeable  geographically  dispersed  number  of  fragmented  dental  practices.  Customers  range  in  size  from  sole 
practitioners to large group practices or service organizations. According to the American Dental Association and the 
Canadian Dental Association, there are over 196,000 dentists practicing in the U.S. and 21,000 dentists practicing in 
Canada, respectively. We believe the average dental practitioner purchases supplies from more than one vendor.

We believe the dental supply market continues to experience growth due to U.S. population growth, the aging 
population, advances in dentistry, demand for preventive dentistry and specialty services, the need for increased office 
productivity, demand for infection control products, and coverage by dental plans. Demographic trends indicate that 
our markets are growing, as an aging U.S. population is increasingly using dental services. In the dental industry, there 
is predicted to be a rise in oral health care expenditures as the 45 and older segment of the population increases. There 
is increasing demand for new technologies that allow dentists to increase productivity, and this is being driven in the 
U.S. by lower insurance reimbursement rates.

We support dental professionals through the many stock keeping units (“SKUs”) that we offer, as well as through 
important  value-added  services,  including  practice  management  software,  electronic  claims  processing,  financial 
services and continuing education, all designed to help maximize a practitioner’s efficiency.

Animal Health Supply Market

We estimate the animal health supply market we serve to be approximately $14 billion annually and our share of 
this market, when direct distribution by manufacturers is included, to be approximately 23%. Similar to the dental supply 
market, the animal health supply market is fragmented and diverse. The animal health supply market is a mix of the 
production animal supply market, which primarily consists of beef and dairy cattle, poultry and swine, and other food-
producing animals, and the companion animal supply market, which primarily consists of dogs, cats and horses. Our 
production animal customers include large animal veterinarians, beef producers (cow/calf, stocker and feedlots), dairy 
producers, poultry producers, swine producers and retail customers. According to the American Veterinary Medical 
Association, there are more than 68,000 veterinarians in private practice in the U.S. and Canada. Furthermore, there 
are approximately 22,000 veterinarians in the U.K. practicing in veterinary outlets; however, we believe there has been 
a  shift  in  the  U.K.  market  toward  consolidation  of  veterinary  practices.  National  Veterinary  Services  Limited,  our 
veterinary products distributor in the U.K., has the highest percentage of buying groups and corporations as customers 
compared to its competitors. 

The animal health supply market, impacted by growing companion pet ownership and care, as well as increased 
focus on safety and efficiency in livestock production, provides growth opportunities for us. We support our animal 
health customers through the distribution of biologicals, pharmaceuticals, parasiticides, supplies and equipment and 
by actively engaging in the development, sale and distribution of inventory, accounting and health management systems. 
Within  the  companion  animal  supply  market,  we  anticipate  increasing  demand  for  veterinary  services  due  to  the 
following factors:  the increasing number of households with companion animals, increased expenditures on animal 
health and preventative care, an aging pet population, advancements in animal health products and diagnostic testing, 
and extensive marketing programs sponsored by companion animal nutrition and pharmaceutical companies.

Product sales in the production animal supply market are impacted by volatility in commodity prices such as milk, 
grains, livestock and poultry. Changes in weather patterns also influence how long cattle will graze and consequently 
the number of days an animal is on feed during a finishing phase. In addition, changes in the general economy can 
shift the number of animals treated, the timing of when animals are treated, to what extent they are treated and with 
which products they are treated. Historically, sales in this market have been largely driven by spending on animal 
health products to improve productivity, weight gain and disease prevention, as well as a growing focus on food safety. 
4

Within the production animal supply market, we anticipate an increasing demand for protein as consumption continues 
to increase with the growing population.

Competition

The distribution industry is highly competitive. It consists principally of national, regional and local full-service 
distributors,  mail-order  distributors  and,  increasingly,  Internet-based  businesses.  Most  of  the  products  we  sell  are 
available to customers from a number of suppliers. In addition, our competitors could obtain exclusive rights from 
manufacturers to market particular products. Some manufacturers also sell directly to end-users, thereby eliminating 
or reducing our role and that of other distributors.

We  compete  with  other  distributors,  as  well  as  several  manufacturers,  of  dental  and  animal  health  products, 
primarily on the basis of price, breadth of product line, customer service and value-added products and services. To 
differentiate ourselves from our competition we deploy a strategy of premium customer service with multiple value-
added components, a highly qualified and motivated sales force, highly-trained and experienced service technicians, 
an extensive breadth and mix of products and services, technology solutions allowing customers to easily access our 
inventory,  accurate  and  timely  delivery  of  product,  strategic  location  of  sales  offices  and  fulfillment  centers,  and 
competitive pricing.

In the U.S. and Canadian dental supply market, we compete against Henry Schein, Inc., Benco Dental Supply 
Company, at least 15 full-service distributors that operate on a regional level, and hundreds of small local distributors. 
Also, as noted above, some manufacturers sell directly to end users. With regard to our dental practice management 
software, we compete against numerous companies, including Carestream Health, Inc. and Henry Schein, Inc.

In the U.S. and Canadian animal health supply market, our primary competitors are AmerisourceBergen and 
Henry Schein, Inc. We also compete against a number of regional and local animal health distributors, as well as a 
number of manufacturers, including pharmaceutical companies that sell directly to production animal operators, animal 
health product retailers and veterinarians. To a lesser extent, we also compete with mail order distributors and buying 
groups. We face significant competition in the animal health supply market in the U.K., where we compete on the basis 
of price and customer service with several large competitors, including Henry Schein, Inc. and AmerisourceBergen. 
We also compete directly with pharmaceutical companies who sell certain products or services directly to the customer. 
In the animal health practice management market, our primary competitors are IDEXX Laboratories, Inc. and Henry 
Schein, Inc.

Successful  distributors  are  increasingly  providing  value-added  services  in  addition  to  the  products  they  have 
traditionally provided. We believe that to remain competitive we must continue to add value to the distribution channel, 
while removing unnecessary costs associated with product movement.  Significant price reductions by our competitors 
could result in competitive harm. Any of these competitive pressures may materially adversely affect our operating 
results.

Competitive Strengths

We have more than 130 years of experience in distributing products resulting in strong awareness of the Patterson 
brand. Although further information regarding these competitive strengths is set forth below in the discussion of our 
two strategic business units, our competitive strengths include:

• 

• 

Broad  product  and  service  offerings  at  competitive  prices.  We  offer  over  189,000  SKUs  to  our 
customers, including many proprietary branded products. We believe that our proprietary branded 
products and our competitive pricing strategy have generated a loyal customer base that is confident 
in our brands. Of the SKUs offered, approximately 89,000 are offered to our dental customers and 
approximately  100,000  are  offered  to  our  animal  health  customers.  Our  product  offerings  include 
consumables, equipment and software. Our service offerings include software and design services, 
repair and maintenance, and equipment financing.

Focus on customer relationships and exceptional customer service. Our sales and marketing efforts 
are designed to establish and solidify customer relationships through personal visits by field sales 
representatives, interaction via phone with sales representatives, web-based activities including e-
commerce and frequent direct marketing, emphasizing our broad product lines, competitive prices 

5

and ease of order placement. We focus on providing our customers with exceptional order fulfillment 
and a streamlined ordering process.

• 

Cost-effective purchasing and efficient distribution. We believe that cost-effective purchasing is a key 
element to maintaining and enhancing our position as a competitive-pricing provider of dental and 
animal health products. We distribute our products from strategically located fulfillment centers. We 
strive to maintain optimal inventory levels in order to satisfy customer demand for prompt and complete 
order fulfillment.

Business Strategy

Our objective is to continue to expand as a leading value-added distributor of dental and animal health products 

and services. To accomplish this, we will apply our competitive strengths in executing the following strategies:

• 

• 

• 

• 

Emphasizing our value-added, full-service capabilities. We are positioned to meet virtually all of the 
needs of dental practitioners, veterinarians, production animal operators and animal health product 
retailers by providing a broad range of consumable supplies, technology, equipment and software and 
value-added  services.  We  believe  our  knowledgeable  sales  representatives  can  create  special 
relationships with customers by providing an informational link to the overall industry. Our value-added 
strategy is further supported by our equipment specialists who offer consultation on design, equipment 
requirements and financing, our service technicians who perform equipment installation, maintenance 
and  repair  services,  our  business  development  professionals  who  provide  business  tools  and 
educational  programs  to  our  customers,  and  our  technology  advisors  who  provide  guidance  on 
integrating technology solutions.

existing 

platforms 

customers, 

predominant 

Using  technology  to  enhance  customer  service.  As  part  of  our  commitment  to  providing  superior 
customer service, we offer our customers easy order placement. Although we offer computerized order 
entry systems that we believe help establish relationships with new customers and increase loyalty 
include 
among 
www.pattersondental.com, www.pattersonvet.com and www.animalhealthinternational.com. The use 
of these methods of ordering enables our sales representatives to spend more time with existing and 
prospective customers. Our Internet environment includes order entry, customer support for digital 
and our proprietary products, customer-loyalty program reports and services, and access to articles 
and manufacturers’ product information. We also provide real-time customer and sales information to 
our sales force, managers and vendors via the Internet. In addition, the Patterson Technology Center 
(the “PTC”) differentiates Patterson from our competition by positioning Patterson as a single-source 
solution  for  digital  components.  In  addition  to  trouble-shooting  through  the  PTC’s  support  center, 
customers can access various service capabilities offered by the PTC, including electronic claims and 
statement processing and system back-up capabilities.

ordering 

today 

for 

Continuing to improve operating efficiencies. We continue to implement programs designed to improve 
our operating efficiencies and allow for continued sales growth. This strategy includes our continuing 
investment in management information systems and consolidation and leveraging of fulfillment centers 
and sales branches between our operating segments. In addition, we have established shared sales 
branch offices in several locations.

Growing  through  internal  expansion  and  acquisitions.  We  intend  to  continue  to  grow  by  hiring 
established sales representatives, hiring and training skilled sales professionals, opening additional 
locations as needed, and acquiring other distributors in order to enter new, or more deeply penetrate 
existing, geographic markets, gain access to additional product lines, and expand our customer base. 
We believe both of our operating segments are well positioned to take advantage of expected continued 
consolidation in our markets. 

Dental Segment - Products, Services and Sources of Supply

Patterson Dental, one of the two largest distributors of dental products in North America, has operations in the 
U.S. and Canada. As a full-service, value-added supplier to over 114,000 dentists, dental laboratories, institutions, and 
other healthcare professionals, Patterson Dental provides consumable products (including infection control, restorative 
materials, hand instruments and sterilization products); basic and advanced technology dental equipment; exclusive, 
6

innovative technology solutions, including practice management software and e-commerce solutions; patient education 
systems;  and  office  forms  and  stationery.  Patterson  Dental  offers  customers  more  than  89,000  SKUs  of  which 
approximately 4,000 are private-label products sold under the Patterson brand. Patterson Dental also offers customers 
a range of related services including software and design services, maintenance and repair, and equipment financing. 
Net sales and operating income were $2.4 billion and $264 million in fiscal 2017, respectively.

The following table sets forth the percentage of total sales by the principal categories of products and services 

offered to our dental segment customers: 

Consumable
Equipment and software
Other (1)

Fiscal Year Ended

April 29, 2017

April 30, 2016

April 25, 2015

56%
33
11
100%

56%
33
11
100%

55%
34
11
100%

(1)  Consists of other value-added services, including software and design service, and maintenance and repair.

Patterson Dental obtains products from more than 800 vendors. Although our relationships with most vendors 
are non-exclusive, we do obtain certain products on an exclusive basis. During the course of fiscal 2017, we made 
the decision to end the exclusive portion of our relationship with Sirona in September 2017.  This decision is consistent 
with our strategy of serving the evolving needs of all of our customers and is expected to allow us to better serve the 
full range of practice models, including the Dental Support Organizations (“DSOs”) that represent an increasing share 
of the dental market.

While Patterson Dental makes purchases from many suppliers, and there is generally more than one source of 
supply for most of the categories of products we sell, the concentration of business with key suppliers is considerable. 
Our top ten supply vendors accounted for approximately 61% and 57% of the cost of products sold in fiscal 2017 and 
fiscal 2016, respectively. Of these ten, the top vendor accounted for 30% for fiscal 2017 and 25% for fiscal 2016 cost 
of sales.

Animal Health Segment - Products, Services and Sources of Supply

Patterson Animal Health is a leading distributor of animal health products in the U.S., Canada and the U.K. We 
sell more than 100,000 SKUs sourced from 3,500 manufacturers to over 50,000 customers in the highly fragmented 
animal health supply market. Products we distribute include pharmaceuticals, vaccines, parasiticides, diagnostics, 
prescription and non-prescription diets, nutritionals, consumable supplies, equipment and software. We offer a private 
label portfolio of products to veterinarians, producers, and retailers through our Aspen, First Companion and Patterson 
Veterinary brands. We also provide a range of value-added services to our customers. Within our companion animal 
supply market, our principal customers are companion-pet and equine veterinarians, veterinary clinics, public and 
private institutions, and shelters. In our production animal supply market, our principal customers are large animal 
veterinarians, production animal operators and animal health product retailers. Net sales and operating income were 
$3.2 billion and $88 million in fiscal 2017, respectively.

The following table sets forth the percentage of total sales by the principal categories of products and services 
offered to our animal health segment customers:

Consumable
Equipment and software

Other

Fiscal Year Ended

April 29, 2017

April 30, 2016

April 25, 2015

97%
2

1

100%

97%
2

1

100%

95%
3

2

100%

Patterson Animal Health obtains products from 2,600 vendors in the U.S. and Canada and 900 vendors in the 

U.K. While Patterson Animal Health makes purchases from many vendors and there is generally more than one 

7

source of supply for most of the categories of products, the concentration of business with key vendors is 
considerable. In fiscal 2017 and 2016, Patterson Animal Health’s top 10 manufacturers comprised approximately 
70% of the total cost of sales, and the single largest supplier comprised 18% of the total cost of sales.

Sales, Marketing and Distribution

During fiscal 2017, we sold products or services to over 164,000 customers who made one or more purchases 
during the year. Our customers include dentists, laboratories, institutions, other healthcare professionals, veterinarians, 
other animal health professionals, production animal operators and animal health product retailers. No single customer 
accounted  for  more  than  10%  of  sales  during  fiscal  2017,  and  we  are  not  dependent  on  any  single  customer  or 
geographic group of customers. 

We have offices throughout the U.S. and Canada so that we can provide a presence in the market and decision-
making near the customer. Patterson Animal Health also has a central office in the U.K. These offices, or sales branches, 
are staffed with a complete complement of our capabilities, including sales, customer service and technical service 
personnel, as well as a local manager who has decision-making authority with regard to customer-related transactions 
and issues.

A primary component of our value-added approach is our sales force. Due to the fragmented nature of the markets 
we serve, we believe that a large sales force is necessary to reach potential customers and to provide full service. 
Sales representatives provide an informational link to the overall industry, assist practitioners in selecting and purchasing 
products and help customers efficiently manage their supply inventories.  Our need for a large dedicated sales force 
in the U.K. is reduced due to the presence of buying groups and corporate customers as well as the significant number 
of orders placed electronically in the U.K.

In  the  U.S.,  customer  service  representatives  in  call  centers  work  in  tandem  with  our  sales  representatives, 
providing  a  dual  coverage  approach  for  individual  customers.  In  addition  to  processing  orders,  customer  service 
representatives are responsible for assisting customers with ordering, informing customers of monthly promotions, 
and  responding  to  general  inquiries.  In  the  U.K.,  our  customer  service  team  is  primarily  responsible  for  handling 
customer inquiries and resolving issues.

To assist our customers with their purchasing decisions, we provide a multi-touch point shopping experience. 
From print to digital, this seamless experience is inclusive of products and services information. Patterson offers online 
and in-print showcases of our expansive merchandise and equipment offerings, including digital imaging and computer-
aided  design  and  computer-aided  manufacturing  ("CAD/CAM")  technologies,  hand-held  and  similar  instruments, 
sundries, office design, e-services, repair and support assistance, as well as financial services. We also promote select 
products and services through our monthly magazine, Insight, in the U.S. and Canada, and our quarterly magazine, 
The Cube, in the U.K. Additional direct marketing tools that we utilize include customer loyalty programs, social media, 
and participation in trade shows.

We believe that responsive delivery of quality supplies and equipment is key to customer satisfaction. We ship 
consumable supplies from our strategically located fulfillment centers in the U.S. and Canada. In the U.K., orders are 
accepted in a centralized fulfillment center and shipped nationwide to one of our depots located throughout the country 
at which pre-packed orders are sorted by route for delivery to customers. Orders for consumable supplies can be 
placed through our sales representatives, customer service representatives or electronically 24 hours a day, seven 
days a week. Rapid and accurate order fulfillment is another principal component of our value-added approach. 

In order to assure the availability of our broad product lines for prompt delivery to customers, we must maintain 
sufficient inventories at our fulfillment centers. Purchasing of consumables and standard equipment is centralized, and 
our purchasing department uses a real-time perpetual inventory system to manage inventory levels. Our inventory 
consists mostly of consumable supply items and pharmaceutical products. 

Geographic Information

For information on revenues and long-lived assets of our dental and animal health segments by geographic area, 

see Note 12 to the Consolidated Financial Statements.

8

Discontinued Operations

In August  2015,  we  sold  Patterson  Medical  Holdings,  Inc.,  our  wholly  owned  subsidiary  responsible  for  our 
rehabilitation  supply  business  known  as  Patterson  Medical,  for  $717  million  to  Madison  Dearborn  Partners.  For  a 
limited period of time following the disposition, Patterson will continue to provide certain transition services to Patterson 
Medical, as owned by Madison Dearborn Partners, pursuant to a transition services agreement. See Note 4 to the 
Consolidated Financial Statements for additional information.

Seasonality

Our business in general is not seasonal; however, there are some products that typically sell more often during 
the winter or summer season. In any given month, unusual weather patterns (e.g., unusually hot or cold weather) could 
impact the sales volumes of these products, either positively or negatively.

Governmental Regulation

Operating, Security and Licensure Standards

Our dental and animal health supply businesses involve the distribution of pharmaceuticals and medical devices, 
and in this regard we are subject to various local, state, federal and foreign governmental laws and regulations applicable 
to  the  distribution  of  pharmaceuticals  and  medical  devices. Among  the  U.S.  federal  laws  applicable  to  us  are  the 
Controlled Substances Act, the Federal Food, Drug, and Cosmetic Act, as amended, and Section 361 of the Public 
Health Service Act. We are also subject to comparable foreign regulations.

The Federal Food, Drug, and Cosmetic Act (“FDC Act”) and similar foreign laws generally regulate the introduction, 
manufacture, advertising, labeling, packaging, storage, handling, reporting, marketing and distribution of, and record 
keeping for, pharmaceuticals and medical devices shipped in interstate commerce, and states may similarly regulate 
such activities within the state. Section 361 of the Public Health Service Act, which provides authority to prevent the 
spread of communicable diseases, serves as the legal basis for the U.S. Food and Drug Administration’s (“FDA”) 
regulation of human cells, tissues and cellular and tissue-based products, also known as “HCT/P products.”

The federal Drug Quality and Security Act of 2013 brought about significant changes with respect to pharmaceutical 
supply chain requirements and pre-empts state law. Title II of this measure, known as the Drug Supply Chain Security 
Act (“DSCSA”), will be phased in over 10 years, and is intended to build a national electronic, interoperable system to 
identify and trace certain prescription drugs as they are distributed in the U.S. The law’s track and trace requirements 
applicable to manufacturers, wholesalers, repackagers and dispensers (e.g., pharmacies) of prescription drugs began 
to  take  effect  in  January  2015.  The  DSCSA  product  tracing  requirements  replace  the  former  FDA  drug  pedigree 
requirements and pre-empt state requirements that are inconsistent with, more stringent than, or in addition to, the 
DSCSA requirements. Also in January 2015, the DSCSA required manufacturers and wholesale distributors to have 
systems in place by which they can identify whether a product in their possession or control is a “suspect” or “illegitimate” 
product, and handle it accordingly.

The DSCSA also establishes certain requirements for the licensing and operation of prescription drug wholesalers 
and third party logistics providers (“3PLs”), and includes the creation of national wholesaler and 3PL licenses in cases 
where states do not license such entities. The DSCSA requires that wholesalers and 3PLs distribute drugs in accordance 
with certain standards regarding the recordkeeping, storage and handling of prescription drugs. Beginning January 1, 
2015, the DSCSA required wholesalers and 3PLs to submit annual reports to the FDA, which include information 
regarding each state where the wholesaler or 3PL is licensed, the name and address of each facility and contact 
information. According to FDA guidance, states are pre-empted from imposing any licensing requirements that are 
inconsistent with, less stringent than, directly related to, or covered by the standards established by federal law in this 
area. Current state licensing requirements will likely remain in effect until the FDA issues new regulations as directed 
by the DSCSA.

The Food and Drug Administration Amendments Act of 2007 (“FDAAA”) and the Food and Drug Administration 
Safety and Innovation Act of 2012 (“FDASIA”) amended the FDC Act to require the FDA to promulgate regulations to 
implement a Unique Device Identification System. The FDA issued a final rule in September 2013 implementing the 
Unique Device Identification System, requiring the labels of most medical devices to bear a unique device identifier 
(“UDI”), and prescribing the content and format of the UDI. The rule also requires the submission of certain information 
9

concerning UDI-labeled devices to an FDA database, the Global Unique Device Identification Database (“GUDID”). 
Additional FDA UDI guidance has subsequently been issued, and the FDA’s UDI regulations are being phased in over 
seven years from the rule’s promulgation in September 2013, beginning with the highest-risk devices (i.e., Class III 
medical devices) and ending with the lowest-risk devices. For the lowest-risk, Class I medical devices, a Universal 
Product Code may take the place of a UDI on the device’s label.

The FDA’s UDI regulations require certain entities, referred to as “labelers,” to develop and include UDIs on the 
labels of medical devices, and to directly mark certain devices with UDIs. Labelers are entities that cause a device’s 
label to be applied or modified, without any subsequent replacement or modification. Typically, these entities are device 
manufacturers, specification developers, single-use device reprocessors, convenience kit assemblers, repackagers 
and relabelers.

Violations of the UDI regulations, including failure to include a UDI on a device’s label after the effective date for 
the device type, result in the misbranding of the device. The FDC Act makes it unlawful to introduce or deliver for 
introduction into interstate commerce a misbranded device. It is also unlawful to cause a device to become misbranded.

Under the Controlled Substances Act, as a distributor of controlled substances, we are required to obtain and 
renew annually registrations for our facilities from the U.S. Drug Enforcement Administration (“DEA”) permitting us to 
handle controlled substances. We are also subject to other statutory and regulatory requirements relating to the storage, 
sale, marketing, handling and distribution of such drugs, in accordance with the Controlled Substances Act and its 
implementing regulations, and these requirements have been subject to heightened enforcement activity in recent 
times. We are subject to inspection by the DEA.

Certain of our businesses are also required to register for permits and/or licenses with, and comply with operating 
and security standards of, the DEA, the FDA, the U.S. Department of Health and Human Services, and various state 
boards  of  pharmacy,  state  health  departments  and/or  comparable  state  agencies  as  well  as  comparable  foreign 
agencies, and certain accrediting bodies depending on the type of operations and location of product distribution, 
manufacturing or sale. These businesses include those that distribute, manufacture and/or repackage prescription 
pharmaceuticals and/or medical devices and/or HCT/P products, or own pharmacy operations, or install, maintain or 
repair equipment. In addition, Section 301 of the National Organ Transplant Act, and a number of comparable state 
laws, impose civil and/or criminal penalties for the transfer of certain human tissue (for example, human bone products) 
for  valuable  consideration,  while  generally  permitting  payments  for  the  reasonable  costs  incurred  in  procuring, 
processing, storing and distributing that tissue. We are also subject to foreign government regulation of such products. 
The DEA, the FDA and state regulatory authorities have broad inspection and enforcement powers, including the ability 
to suspend or limit the distribution of products by our fulfillment centers, seize or order the recall of products and impose 
significant criminal, civil and administrative sanctions for violations of these laws and regulations. Foreign regulations 
subject us to similar foreign powers. Furthermore, compliance with legal requirements has required and may in the 
future require us to institute voluntary recalls of products we sell, which could result in financial losses and potential 
reputational harm. Our customers are also subject to significant federal, state, local and foreign governmental regulation.

Certain of our businesses are subject to various additional federal, state, local and foreign laws and regulations, 
including with respect to the sale, transportation, storage, handling and disposal of hazardous or potentially hazardous 
substances, and safe working conditions. There have also been increasing efforts by various levels of government 
globally to regulate the pharmaceutical distribution system in order to prevent the introduction of counterfeit, adulterated 
or misbranded pharmaceuticals into the distribution system.

Certain of our businesses also maintain contracts with governmental agencies and are subject to certain regulatory 

requirements specific to government contractors.

Health Care Fraud

Certain of our businesses are subject to federal and state (and similar foreign) health care fraud and abuse, 
referral and reimbursement laws and regulations with respect to their operations. Some of these laws, referred to as 
“false claims laws,” prohibit the submission or causing the submission of false or fraudulent claims for reimbursement 
to federal, state and other health care payers and programs. Other laws, referred to as “anti-kickback laws,” prohibit 
soliciting, offering, receiving or paying remuneration in order to induce the referral of a patient or ordering, purchasing, 
leasing or arranging for or recommending ordering, purchasing or leasing, of items or services that are paid for by 
federal, state and other health care payers and programs.

10

Failure to comply with fraud and abuse laws and regulations could result in significant civil and criminal penalties 
and costs, including the loss of licenses and the ability to participate in federal and state health care programs, and 
could  have  a  material  adverse  effect  on  our  business. Also,  these  measures  may  be  interpreted  or  applied  by  a 
prosecutorial, regulatory or judicial authority in a manner that could require us to make changes in our operations or 
incur substantial defense and settlement expenses. Even unsuccessful challenges by regulatory authorities or private 
relators could result in reputational harm and the incurring of substantial costs. In addition, many of these laws are 
vague or indefinite and have not been interpreted by the courts, and have been subject to frequent modification and 
varied interpretation by prosecutorial and regulatory authorities, increasing the risk of noncompliance.

Health Care Reform

The U.S. Health Care Reform Law adopted through the March 2010 enactment of the Patient Protection and 
Affordable Care Act and the Health Care and Education Reconciliation Act increased federal oversight of private health 
insurance plans and included a number of provisions designed to reduce Medicare expenditures and the cost of health 
care generally, to reduce fraud and abuse, and to provide access to increased health coverage.

A Health Care Reform Law provision, generally referred to as the Physician Payment Sunshine Act or Open 
Payments Program, has imposed reporting and disclosure requirements for drug and device manufacturers with regard 
to  payments  or  other  transfers  of  value  made  to  certain  practitioners  (including  physicians,  dentists  and  teaching 
hospitals),  and  for  such  manufacturers  and  for  group  purchasing  organizations,  with  regard  to  certain  ownership 
interests  held  by  physicians  in  the  reporting  entity.  On  February  1,  2013,  the  Centers  for  Medicare  and  Medicaid 
Services  (“CMS”)  released  the  final  rule  to  implement  the  Physician  Payment  Sunshine Act.  Under  this  rule,  data 
collection  activities  began  on August  1,  2013,  and  as  required  under  the  Physician  Payment  Sunshine Act,  CMS 
publishes information from these reports on a publicly available website, including amounts transferred and physician, 
dentist and teaching hospital identities.

Under the Physician Payment Sunshine Act we are required to collect and report detailed information regarding 
certain  financial  relationships  we  have  with  physicians,  dentists  and  teaching  hospitals.  The  Physician  Payment 
Sunshine Act pre-empts similar state reporting laws, although we or our subsidiaries may also be required to report 
under certain state transparency laws that address circumstances not covered by the Physician Payment Sunshine 
Act,  and  some  of  these  state  laws,  as  well  as  the  federal  law,  can  be  ambiguous.  We  are  also  subject  to  foreign 
regulations requiring transparency of certain interactions between suppliers and their customers. Our compliance with 
these rules imposes additional costs on us.

Regulated Software; Electronic Health Records

The  FDA  has  become  increasingly  active  in  addressing  the  regulation  of  medical  device  software,  and  has 
developed and continues to develop policies on regulating clinical decision support tools and other types of software 
as medical devices. Certain of our businesses involve the development and sale of software and related products to 
support physician and dental practice management, and it is possible that the FDA or foreign government authorities 
could determine that one or more of our products is a medical device, which could subject us or one or more of our 
businesses to substantial additional requirements with respect to these products.

In addition, our businesses that involve physician and dental practice management products include electronic 
information technology systems that store and process personal health, clinical, financial and other sensitive information 
of  individuals.  These  information  technology  systems  may  be  vulnerable  to  breakdown,  wrongful  intrusions,  data 
breaches and malicious attack, which could require us to expend significant resources to eliminate these problems 
and address related security concerns, and could involve claims against us by private parties and/or governmental 
agencies. For example, we are directly or indirectly subject to numerous and evolving federal, state, local and foreign 
laws and regulations that protect the privacy and security of such information, such as the privacy and security provisions 
of the federal Health Insurance Portability and Accountability Act of 1996, as amended, and implementing regulations 
(“HIPAA”). HIPAA requires, among other things, the implementation of various recordkeeping, operational, notice and 
other practices intended to safeguard that information, limit its use to allowed purposes and notify individuals in the 
event of privacy and security breaches.

We also sell products and services that health care providers, such as physicians and dentists, use to store and 
manage patient medical or dental records. These customers are subject to laws and regulations, such as HIPAA, which 
require that they protect the privacy and security of those records, and our products may be used as part of these 
customers’ comprehensive data security programs, including in connection with their efforts to comply with applicable 
11

privacy and security laws. Perceived or actual security vulnerabilities in our products or services, or the perceived or 
actual failure by us or our customers who use our products to comply with applicable legal requirements, may not only 
cause us significant reputational harm, but may also lead to claims against us by our customers and/or governmental 
agencies and involve substantial fines, penalties and other liabilities and expenses and costs for remediation.

International Transactions

In addition, U.S. and foreign import and export laws and regulations require us to abide by certain standards 
relating to the importation and exportation of products. We also are subject to certain laws and regulations concerning 
the conduct of our foreign operations, including the U.S. Foreign Corrupt Practices Act, the U.K. Bribery Act and other 
anti-bribery laws and laws pertaining to the accuracy of our internal books and records, as well as other types of foreign 
requirements similar to those imposed in the U.S.

See “Item 1A. Risk Factors” for a discussion of additional burdens, risks and regulatory developments that may 

affect our results of operations and financial condition.

Proprietary Rights

We hold trademarks relating to the “Patterson®” name and logo, as well as certain other trademarks. Our U.S. 
trademark registrations have 10-year terms, and may be renewed for additional 10-year terms. We intend to protect 
our trademarks to the fullest extent practicable.

Employees

As of April 29, 2017, we had approximately 7,500 full-time employees. We have not experienced a shortage of 
qualified personnel in the past and believe that we will be able to attract such employees in the future. We believe our 
relations with employees to be good.

Available Information

We make available free of charge through our website, www.pattersoncompanies.com, our Annual Report on 
Form 10-K, Quarterly Reports on Form 10-Q, Current Reports on Form 8-K, statements of beneficial ownership of 
securities on Forms 3, 4 and 5 and amendments to these reports and statements filed or furnished pursuant to Section 
13(a) and Section 16 of the Securities Exchange Act of 1934 as soon as reasonably practicable after such materials 
are electronically filed with, or furnished to, the U.S. Securities and Exchange Commission, or SEC. This material may 
be accessed by visiting the Investor Relations section of our website.

The above information is also available at the SEC’s Public Reference Room at U.S. Securities and Exchange 
Commission, 100 F Street, N.E., Washington, D.C. 20549, on official business days during the hours of 10:00 a.m. to 
3:00 p.m., or obtainable by calling the SEC at 1-800-SEC-0330. In addition, the SEC maintains an Internet website at 
www.sec.gov, where the above information can be viewed.

Information relating to our corporate governance, including our Principles of Business Conduct and Code of Ethics, 
and information concerning executive officers, Board of Directors and Board committees, and transactions in Patterson 
securities by directors and officers, is available on or through our website, www.pattersoncompanies.com in the Investor 
Relations section.

Information maintained on the website is not being included as part of this Annual Report on Form 10-K.

Executive Officers of the Registrant

Set forth below is the name, age and position of the executive officers of Patterson, who are elected annually 

and serve at the discretion of our Board of Directors, as of June 20, 2017.

12

James W. Wiltz

Ann B. Gugino

David G. Misiak
John E. Adent
Les B. Korsh

Kelly A. Baker

72 Interim President and  Chief Executive Officer, Director – Patterson

Companies, Inc.

45 Executive Vice President, Chief Financial Officer and Treasurer –

Patterson Companies, Inc.

51 President - Patterson Dental North America
49 Chief Executive Officer - Patterson Animal Health
47 Vice President, General Counsel and Secretary - Patterson

Companies, Inc.

48 Chief Human Resources Officer - Patterson Companies, Inc.

Background of Executive Officers

James W. Wiltz became our Interim President and Chief Executive Officer on June 1, 2017.  Mr. Wiltz served as 
our President and Chief Executive Officer from May 2005 until his retirement in April 2010.  Mr. Wiltz served as our 
President and Chief Operating Officer from April 2003 through May 2005.  He began working with us in September 
1969.  From 1996 to 2003, Mr. Wiltz served as President of our subsidiary, Patterson Dental Supply, Inc.  Since January 
2010, Mr. Wiltz has served as a director of HealthEast Care System, a non-profit healthcare provider, and on its audit 
and finance committees.  He has been one of our directors since March 2001.

Ann  B.  Gugino  became  Vice  President,  Chief  Financial  Officer  and  Treasurer  in  November  2014  and  was 
promoted to Executive Vice President, Chief Financial Officer and Treasurer in June 2015. She previously served as 
Vice President, Strategy & Planning since April 2012. Before that, she was Vice President of Finance and Operations 
- Patterson Dental from 2008 until April 2012. She joined Patterson in 2000 as an assistant controller and became 
Controller - Patterson Dental in 2004. Prior to her career with Patterson, she worked for Ernst & Young LLP and achieved 
her Certified Public Accountant designation.

David G. Misiak became President of Patterson Dental North America in November 2016.  Mr. Misiak, who has 
been  employed  by  our  company  for  more  than  20  years  in  various  sales  and  management  roles  of  increasing 
responsibility, most recently served as President of Patterson Dental U.S. from July 2015 through October 2016.  He 
also serves as President of the Patterson Foundation Board of Directors.

John E. Adent, who currently serves as Chief Executive Officer of Patterson Animal Health, served as President 
and  Chief  Executive  Officer  of Animal  Health  International,  Inc.  from  2004  through  Patterson’s  acquisition  of  that 
company in June 2015. 

Les B. Korsh became Vice President, General Counsel and Secretary of Patterson in July 2015. Mr. Korsh served 
as Patterson’s Associate General Counsel since June 2014. Prior to joining Patterson, Mr. Korsh held positions as 
Vice President and Associate General Counsel for MoneyGram International, Inc. from May 2004 to May 2014, and 
was a principal in the law firm of Gray Plant Mooty, P.A. from June 1999 to May 2004. He has served as a director of 
the Patterson Foundation since June 2016.

Kelly A. Baker became Chief Human Resources Officer in February 2016. Prior to joining Patterson, Ms. Baker 
was employed at General Mills for more than 20 years in multiple human resources roles. Her most recent position at 
General Mills was Vice President, Human Resources for the U.S. Retail Operating Segment of General Mills, a position 
she held from April 2014 to January 2016. Prior to that, Ms. Baker was Vice President, Human Resources, Corporate 
Groups of General Mills since February 2009. 

Item 1A. RISK FACTORS 

The risks described below could have a material adverse effect on our business, reputation, financial condition 
and/or  the  trading  price  of  our  common  stock. Although  it  is  not  possible  to  predict  or  identify  all  such  risks  and 
uncertainties, they may include, but are not limited to, the factors discussed below. Our business operations could also 
be affected by additional factors that are not presently known to us or that we currently consider not to be material to 
our operations. You should not consider this list to be a complete statement of all risks and uncertainties. The order in 
which these factors appear should not be construed to indicate their relative importance or priority.

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The dental and animal health supply markets are highly competitive, and we may not be able to compete 
successfully.

Our  competitors  include  national,  regional  and  local  full-service  distributors,  mail-order  distributors  and, 
increasingly,  Internet-based  businesses.  Some  of  our  competitors  have  greater  resources  than  we  do,  or  operate 
through different sales and distribution models that could allow them to compete more successfully. For example, many 
of our suppliers are manufacturers, some of whom compete with us by selling directly to customers. Furthermore, 
Internet-based businesses may be able to offer the same product at a lower cost.

Most of our products are available from multiple sources, and our customers tend to have relationships with 
several different distributors who can fulfill their orders. Our competitors could obtain exclusive rights to market particular 
products, which we would then be unable to market. Manufacturers also could increase their efforts to sell directly to 
end-users and thereby eliminate or reduce the role of distributors. These suppliers could sell their products at lower 
prices and maintain a higher gross margin on the product sales than we can. Increased competition from any supplier 
of dental or animal health products could significantly reduce our market share and adversely impact our financial 
results.

Industry consolidation among suppliers, price competition, the unavailability of products, or the emergence of 
new competitors also could increase competition. There has also been increasing consolidation among manufacturers, 
which could have a material adverse effect on our margins and product availability. This consolidation could cause the 
industry to become more competitive as greater economies of scale are achieved by competitors, or as competitors 
with  new  lower  cost  business  models  are  able  to  operate  with  lower  prices  and  gross  profit  on  products.  These 
competitive pressures could adversely affect our sales and profitability. Our failure to compete effectively may limit 
and/or reduce our revenue, profitability and cash flow.

General economic conditions could adversely affect our operating results and financial condition.

Uncertain weak economic conditions in the U.S. or global economy, or an uncertain economic outlook, could 
materially adversely affect our operating results and financial condition. These uncertainties, including, among other 
things:

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changes to laws and policies governing foreign trade;
greater restrictions on imports and exports;
changes in laws and policies governing health care;
tariffs and sanctions;
the United Kingdom’s vote to leave the European Union;
election results;
sovereign debt levels;
the inability of political institutions to effectively resolve actual or perceived economic, currency or budgetary 
crises or issues;
consumer confidence;
unemployment levels (and a corresponding increase in uninsured and underinsured population);
changes in regulations, including tax regulations;
increases in interest rates;
availability of capital;
increases in fuel and energy costs;
changes in tax rates and the availability of certain tax deductions;
increases in healthcare costs;
the threat or outbreak of terrorism or public unrest; and
changes in laws and policies in countries where we do business.

Changes in government, government debt and/or budget crises may lead to reductions in government spending 
in  certain  countries  and/or  higher  income  or  corporate  taxes,  which  could  depress  spending  overall.  In  addition, 
recessionary conditions and depressed levels of consumer and commercial spending may cause customers to reduce, 
modify, delay, or cancel purchasing our products and services, and a prolonged period of economic instability could 
reduce  their  ability  to  make  payments.  Furthermore,  such  conditions  could  cause  our  suppliers  to  reduce  their 
production, decrease their number of product offerings, or change their terms of sale to us. Increasing commodity 
prices may also increase our cost of operations, either directly through increased energy costs or indirectly through 
what we are charged by our suppliers. Recessionary economic conditions could also cause changes in our product 
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mix as our customers prioritize established, low-margin products rather than innovative, high-margin products, which 
could reduce our profit margin.

We are dependent on our relationships with our sales representatives, service technicians and our customers.

The inability to attract or retain qualified employees, particularly sales representatives and service technicians 
who relate directly with our customers, or our inability to build or maintain relationships with customers in the dental 
and animal health markets, may have an adverse effect on our business. Due to the specialized nature of many of our 
products and services, generally only highly qualified and trained personnel have the necessary skills to market such 
products and provide such services. These individuals develop relationships with our customers that could be damaged 
if  these  employees  are  not  retained.  We  face  intense  competition  for  the  hiring  of  these  professionals,  and  many 
professionals in the field that may otherwise be attractive candidates for us to hire may be bound by non-competition 
agreements  with  our  competitors. Any  failure  on  our  part  to  hire,  train  and  retain  a  sufficient  number  of  qualified 
professionals would damage our business.

We  may  be  unable  to  successfully  integrate  the  operations  of Animal  Health  International,  Inc.  or  realize 
targeted cost savings and other benefits of the acquisition.

In June 2015, we acquired Animal Health International, Inc. Achieving the targeted benefits of the acquisition will 
depend in part upon whether we can integrate Animal Health International, Inc.’s businesses in an efficient and effective 
manner.  We  may  not  be  able  to  accomplish  this  integration  process  smoothly  or  successfully.  The  necessity  of 
coordinating geographically separated organizations, systems and facilities and addressing possible differences in 
business backgrounds, corporate cultures and management philosophies may increase the difficulties of integration. 
We  and  Animal  Health  International,  Inc.  operate  numerous  systems,  including  those  involving  management 
information, purchasing, accounting and finance, sales, billing, and regulatory compliance. Moreover, the integration 
of our respective operations will require the dedication of significant management resources, which is likely to distract 
management’s attention from day-to-day operations. Employee uncertainty and lack of focus during the integration 
process  may  also  disrupt  our  business  and  result  in  undesired  employee  attrition. An  inability  of  management  to 
successfully integrate the operations of the two companies could have a material adverse effect on our business, 
results of operations and financial condition.

In addition, our actual cost-savings could differ materially from our initial estimates of synergies to be realized 
from the Animal Health International, Inc. acquisition. Actual cost-savings, the costs required to realize the cost-savings 
and the source of the cost-savings could differ materially from our estimates, and we cannot assure you that we will 
achieve cost-savings, or that these cost-savings programs will not have other adverse effects on our business.

Finally, we may not be able to achieve the targeted operating or long-term strategic benefits of the Animal Health 
International, Inc. acquisition. An inability to realize the full extent of, or any of, the anticipated benefits of the Animal 
Health International, Inc. acquisition, as well as any delays encountered in the integration process, could have an 
adverse effect on our business, results of operations and financial condition.

Disruption  to  our  distribution  capabilities,  including  service  issues  with  our  third-party  shippers,  could 
materially adversely affect our results.

Weather, natural disaster, fire, terrorism, pandemic, strikes, geopolitical events or other reasons could impair our 
ability to distribute our products and conduct our business. If we are unable to manage effectively such events if they 
occur, there could be a material adverse effect on our business, financial condition or results of operations. Similarly, 
increases in service costs or service issues with our third-party shippers, including strikes or other service interruptions, 
could cause our operating expenses to rise and materially adversely affect our ability to deliver products on a timely 
basis. Our ability to provide same-day shipping and next-day delivery is an integral component of our business strategy 
and any significant increase in shipping rates or service interruptions could adversely impact our business, financial 
condition or results of operations.

Our business development efforts may suffer if we fail to provide our sales force and customers with the latest 
customer relationship and order management tools. 

Due to generational and other trends in the dental and animal health industries, our customer base is increasingly 
comfortable with and reliant upon the latest technologies to manage their businesses.  As part of our commitment to 
providing superior customer service, we offer our customers computerized order entry, customer support for digital 
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and proprietary products, including the Patterson Technology Center, customer-loyalty program reports and services, 
and access to articles and manufacturers’ product information. We also provide real-time customer and sales information 
to our sales force, managers and vendors via the Internet to enable them to compete in the digital marketplace.  While 
we have had past success with implementing customer relationship and order management technologies, our business 
development efforts may suffer if we fail to keep pace with rapidly changing technologies and customer expectations.  

We are dependent on our suppliers because we generally do not manufacture the products we sell.

Interruptions in supply could adversely affect our operating results. If a supplier is unable to deliver product in a 
timely and efficient manner, whether due to financial difficulties, natural disasters or other reasons, we could experience 
lost sales. We generally do not have long-term contracts with our suppliers that commit them to producing products 
for us and there is considerable concentration within our animal health and dental businesses with a few key suppliers. 
In addition, because we generally do not control the actual production of the products we sell, we may be subject to 
delays caused by interruption in production based on conditions outside of our control, including the failure to comply 
with applicable government requirements. The failure of manufacturers of products regulated by the FDA or other 
governmental agencies to meet these requirements, could result in product recall, cessation of sales or other market 
disruptions. An extended interruption in the supply of our products would have an adverse effect on our results of 
operations.

In addition, a portion of our products is sourced, directly or indirectly, from outside the U.S. Political or financial 
instability, increased tariffs, restrictions on trade, currency exchange rates, labor unrest, outbreak of pandemics or 
other events could slow distribution activities, affect foreign trade beyond our control and adversely affect our results 
of operations.

Material changes in our purchasing relationship with suppliers could have a material adverse effect on our 
business.

Our ability to sustain our gross profits depends, in part, on the structure of our relationship with our suppliers. 
Such relationships are subject to change from time to time, such as changing from a “buy/sell” to an agency relationship, 
or from an agency to a “buy/sell” relationship, either of which could adversely affect our revenues and operating income. 
Suppliers may also choose to change the method in which products are taken to market. A supplier may change our 
relationship from a complete distribution provider, including logistics and sales support, to only a logistics provider, or 
only a sales support provider. A reduction in our role as a value-added service provider would result in reduced margins 
on product sales, which could have a material adverse effect on our business, financial condition or results of operations.

Patterson’s continued success is substantially dependent on positive perceptions of Patterson’s reputation.

One of the reasons why customers choose to do business with Patterson and why employees choose Patterson 
as a place of employment is the reputation that Patterson has built over many years. To be successful in the future, 
Patterson must continue to preserve, grow and leverage the value of Patterson’s brand. Reputational value is based 
in large part on perceptions of subjective qualities. Even an isolated incident, or the aggregate effect of individually 
insignificant incidents, can erode trust and confidence, particularly if they result in adverse publicity, governmental 
investigations or litigation, and as a result, could tarnish Patterson’s brand and lead to adverse effects on our business, 
financial condition and results of operations.

Risks inherent in acquiring other businesses could offset the anticipated benefits of such acquisitions and 
we may face difficulty in efficiently and effectively integrating acquired businesses.

As a part of our business strategy, we have acquired businesses in the ordinary course and expect to continue 
acquiring businesses in the future. These acquisitions can involve a number of risks and challenges, any of which 
could cause significant operating inefficiencies and adversely affect our growth and profitability, and may not result in 
the  benefits  and  revenue  growth  we  expect.  Such  risks  and  challenges  include  underperformance  relative  to  our 
expectations  and  the  price  paid  for  the  acquisition;  unanticipated  demands  on  our  management  and  operational 
resources;  difficulty  in  integrating  personnel,  operations  and  systems;  retention  of  customers  of  the  combined 
businesses; assumption of contingent liabilities; and acquisition-related earnings charges.

As we operate through two strategic business units, we consolidate the distribution, information technology, human 
resources,  financial  and  other  administrative  functions  of  those  business  units  jointly  to  meet  their  needs  while 

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addressing distinctions in the individual markets of those segments. We may not be able to do so effectively and 
efficiently.

Our ability to continue to make acquisitions will depend upon our success in identifying suitable targets, which 
requires substantial judgment in assessing their values, strengths, weaknesses, liabilities and potential profitability, as 
well as the availability of suitable candidates at acceptable prices, and whether restrictions are imposed by anti-trust 
or other regulations.

Our acquired technology or developed technology may not be successful in maintaining existing customers 
or gaining new customers, or the technology may fail to produce its intended results.

The process of acquiring or developing new technology products and solutions is inherently complex and uncertain. 
It requires accurate anticipation of customers’ changing needs and emerging technological trends. We must make 
long-term investments and commit significant resources before knowing whether these investments will eventually 
result in products or services that achieve customer acceptance and generate the revenue required to provide desired 
returns. If we fail to accurately anticipate and meet our customers’ needs through the development of new products 
and technologies and service offerings or if we fail to adequately protect our intellectual property rights, or if our new 
products are not widely accepted or if our current or future products fail to meet applicable regulatory requirements, 
we could lose customers to our competitors and that could materially and adversely affect our results of operations 
and financial condition. In addition, if technology investments do not achieve the intended results, we may write-off 
the investments, and we face the risk of claims from system users that the systems failed to produce the intended 
result or negatively affected the operation of our customers’ businesses. Any such claims, even those without merit, 
could be expensive and time-consuming to defend, cause us to lose customers and the associated revenue, divert 
management’s attention and resources, or require us to pay damages.

We are subject to a variety of litigation that could adversely affect our results of operations and financial 
condition.

We are subject to a variety of litigation incidental to our business, including product liability claims, intellectual 
property claims, employment claims, commercial disputes, governmental inquiries and investigations, and other matters 
arising out of the ordinary course of our business, including antitrust litigation. We also may be subject to securities 
litigation. From time to time we are named as a defendant in cases as a result of our distribution of products. Additionally, 
purchasers of private-label products may seek recourse directly from us, rather than the ultimate product manufacturer, 
for product-related claims. Another potential risk we face in the distribution of our products is liability resulting from 
counterfeit or tainted products infiltrating the supply chain. In addition, some of the products that we transport and sell 
are considered hazardous materials. The improper handling of such materials or accidents involving the transportation 
of such materials could subject us to liability. Defending against such claims may divert our management’s attention, 
may be expensive, and may require that we pay damage awards or settlements or become subject to equitable remedies 
that could adversely affect our financial condition and results of operations. A successful claim brought against us in 
excess of available insurance or not covered by insurance or indemnification agreements, or any claim that results in 
significant  adverse  publicity  against  us,  could  have  a  material  adverse  effect  on  our  business  and  our  reputation. 
Furthermore, the outcome of litigation is inherently uncertain.

Changes in consumer preferences could adversely affect our business. 

The demand for production animal health products is heavily dependent upon consumer demand for beef, dairy, 
poultry and swine. The food industry in general is subject to changing consumer trends, demands and preferences. 
Trends within the food industry change often and our failure to anticipate, identify or react to changes in these trends 
could lead to, among other things, reduced demand and price reductions for our animal health products, and could 
have a material adverse effect on our business. Moreover, even if we do anticipate and identify these trends, we may 
be unable to react effectively. For example, changes in consumer diets may negatively affect consumer demand for 
beef, dairy, poultry and/or swine, and therefore reduce the demand for our production animal health products which 
could have a material adverse effect on our business.

In addition, there has been consumer concern and consumer activism with respect to the use of antibiotics and 
growth promotants in animal feed. A sustained campaign of negative press resulting from media or consumer advocacy 
groups, industry litigation, loss of export markets or other factors could adversely affect the public’s perception of the 
industry as a whole, or lead to reluctance by consumers to buy protein or other products. Concern over the impact of 
growth promotants on animal welfare could result in the removal from the market of products in that category, adversely 
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impacting our sales. In addition, heightened consumer concern over the use of antibiotics and growth promotants in 
animal feed could result in increased government regulation in response to that concern. Any such event may affect 
the growth of the production animal market and lead to a decrease in the sales of the products we distribute, which 
could have a material adverse effect on our business, financial condition and results of operations.

From time to time, we experience changes in customer and product mix that affect gross margin. Changes in 
customer  and  product  mix  result  primarily  from  business  acquisitions,  changes  in  customer  demand,  customer 
acquisitions, selling and marketing activities and competition. There can be no assurance that we will be able to maintain 
historical gross margins in the future.

Our business may be directly and indirectly affected by the cyclicality of the livestock market, including the 
effect of poor or unusual weather conditions, that could reduce demand for the production animal products 
we distribute. 

Poor or unusual weather conditions can significantly affect the purchasing decisions of our production animal 
customers. The timing and quantity of rainfall are two of the most important factors in agricultural production. Drought 
can affect the availability and price of feed for livestock. Faced with a reduction in readily available feed or an increase 
in costs for such feed, our customers may decide to reduce herd size, which would ultimately decrease the demand 
for the products we distribute, including micro feed ingredients, animal health products, dairy sanitation solutions, as 
well  as  the  development  and  implementation  of  systems  for  feed,  health,  information  and  production  animal 
management.

The outbreak of an infectious disease within either the production animal or companion animal population 
could have a significant adverse effect on our business and our results of operations. 

An  outbreak  of  disease  affecting  animals,  such  as  foot-and-mouth  disease,  porcine  epidemic  diarrhea  virus, 
Newcastle disease, avian flu or bovine spongiform encephalopathy, commonly referred to as “mad cow disease,” could 
result in the widespread destruction of affected animals and consequently result in a reduction in demand for animal 
health products. In addition, outbreaks of these or other diseases or concerns of such diseases could create adverse 
publicity that may have a material adverse effect on consumer demand for meat, dairy and poultry products, and, as 
a result, on our customers’ demand for the products we distribute. It could also harm export markets for such products 
and lead to increased government regulation. The outbreak of a disease among the companion animal population 
which could cause a reduction in the demand for companion animals could also adversely affect our business. 

Pricing pressure from branded pharmaceutical manufacturers or adverse changes in supplier rebates could 
negatively affect our business. 

We  face  pricing  pressure  from  branded  pharmaceutical  manufacturers.    In  addition,  the  terms  on  which  we 
purchase or sell products from many suppliers of animal health products may entitle us to receive a rebate based on 
the attainment of certain growth goals. Suppliers may reduce or eliminate rebates offered under their programs, or 
increase the growth goals or other conditions we must meet to earn rebates to levels that we cannot achieve. Increased 
competition  either  from  generic  or  equivalent  branded  products  could  result  in  us  failing  to  earn  rebates  that  are 
conditioned  upon  achievement  of  growth  goals.  Additionally,  factors  outside  of  our  control,  such  as  customer 
preferences, consolidation of suppliers or supply issues, can have a material impact on our ability to achieve the growth 
goals established by our suppliers, which may reduce the amount of rebates we receive. The occurrence of any of 
these events could have an adverse impact on our results of operations. 

The formation of group purchasing organizations (“GPO”) or provider networks may place us at a competitive 
disadvantage.

The formation of GPOs and provider networks may shift purchasing decisions to entities or persons with whom 
we  do  not  have  a  historical  relationship. This  may  threaten  our  ability  to  compete  effectively,  which  would  in  turn 
negatively impact our financial results. Although we are seeking to obtain access to lower prices demanded by GPO 
contracts or other contracts, and develop relationships with provider networks and new GPOs, we cannot assure that 
such terms will be obtained or contracts will be executed.

We may experience competition from third-party online commerce sites.

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Traditional distribution relationships are being challenged by online commerce solutions.  Such competition will 
require us to cost-effectively adapt to changing technology, to continue to provide enhanced service offerings and to 
continue to differentiate our business (including with additional value-added services) to address demands of consumers 
and customers on a timely basis.  The emergence of such competition and our inability to anticipate and effectively 
respond to changes on a timely basis could have a material adverse effect on our business.

Increases in over-the-counter sales of companion animal products, or sales of companion animal products 
from non-veterinarian sources, could adversely affect our business.

Animal health products are becoming increasingly available to consumers at competitive prices from sources 
other than veterinarians, including human health product pharmacies, Internet pharmacies and big-box retailers. Any 
increase competition from such channels could have a material adverse effect on our business, financial condition or 
results of operations.

Our international operations are subject to inherent risks that could adversely affect our operating results.

There are a number of risks inherent in foreign operations, including complex regulatory requirements, staffing 
and management complexities, import and export costs, other economic factors and political considerations, all of 
which are subject to unanticipated changes. Additionally, foreign operations expose us to foreign currency fluctuations. 
Because our financial statements are denominated in U.S. dollars, changes in currency exchange rates between the 
U.S. dollar and other currencies will have an impact on our income. Currency exchange rate fluctuations may adversely 
affect our results of operations and financial condition. Furthermore, we generally do not hedge translation exposure 
with respect to foreign operations.

The U.S. Health Care Reform Law could materially adversely affect our business.

Provisions of the U.S. Health Care Reform Law could have a material adverse effect on our business. Additionally, 
further federal and state proposals for health care reform in the U.S. are likely, and foreign government authorities may 
also adopt reforms of their health systems. We cannot predict what further reform proposals, if any, will be adopted, 
when they may be adopted, or what impact they may have on us.

Reporting and disclosure obligations under the Physician Payment Sunshine Act provisions of the Health 
Care Reform Law increase the cost of our regulatory compliance.

The  Physician  Payment  Sunshine  Act  imposes  reporting  and  disclosure  requirements  for  drug  and  device 
manufacturers with regard to payments or other transfers of value made to certain practitioners (including physicians, 
dentists and teaching hospitals), and for such manufacturers and for group purchasing organizations, with regard to 
certain ownership interests held by physicians in the reporting entity. Under the Physician Payment Sunshine Act we 
are required to collect and report detailed information regarding certain financial relationships we have with physicians, 
dentists and teaching hospitals. We may also be required to report under certain state transparency laws that address 
circumstances not covered by the Physician Payment Sunshine Act, and some of these state laws, as well as the 
federal law, can be ambiguous. We are also subject to foreign regulations requiring transparency of certain interactions 
between suppliers and their customers. Our compliance with these rules imposes additional costs on us.

Failure to comply with existing and future U.S. and foreign laws and regulatory requirements could subject 
us to claims or otherwise harm our business.

Our business is subject to requirements under various local, state, federal and international laws and regulations 
applicable to the distribution of pharmaceuticals and medical devices, and human cells, tissue and cellular and tissue-
based products, also known as HCT/P products, and animal feed and supplements. Among other things, such laws, 
and the regulations promulgated thereunder:

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regulate the storage and distribution, labeling, packaging, handling, reporting, record keeping, introduction, 
manufacturing and marketing of drugs, HCT/P products and medical devices;
subject us to inspection by the FDA and the DEA;
regulate the storage, transportation and disposal of certain of our products that are considered hazardous 
materials;
require us to advertise and promote our drugs and devices in accordance with applicable FDA requirements;
require registration with the FDA and the DEA and various state agencies;

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require record keeping and documentation of transactions involving drug products;
require us to design and operate a system to identify and report suspicious orders of controlled substances 
to the DEA;
require us to manage returns of products that have been recalled and subject us to inspection of our recall 
procedures and activities; and
impose  reporting  requirements  if  a  pharmaceutical,  HCT/P  product  or  medical  device  causes  serious 
illness, injury or death.

Applicable federal, state, local and foreign laws and regulations also may require us to meet various standards 
relating to, among other things, licensure or registration, sales and marketing practices, product integrity and supply 
tracking to the manufacturer of the product, personnel, privacy and security of health or other personal information, 
installation, maintenance and repair of equipment, and the importation and exportation of products. Our business also 
is subject to requirements of similar and other foreign governmental laws and regulations affecting our operations 
abroad.

The failure to comply with any of these regulations, or new interpretations of existing laws and regulations, or the 
imposition  of  any  additional  laws  and  regulations,  could  materially  adversely  affect  our  business. Allegations  by  a 
governmental body that we have not complied with these laws could have a material adverse effect on our business. 
If it is determined that we have not complied with these laws, we are potentially subject to penalties including warning 
letters, civil and criminal penalties, mandatory recall of product, seizure of product and injunction, consent decrees, 
and suspension or limitation of product sale and distribution. If we enter into settlement agreements to resolve allegations 
of non-compliance, we could be required to make settlement payments or be subject to civil and criminal penalties, 
including fines and the loss of licenses. Non-compliance with government requirements could adversely affect our 
ability to participate in federal and state government health care programs, and damage our reputation.

If we fail to comply with laws and regulations relating to health care fraud or other laws and regulations, we 
could suffer penalties or be required to make significant changes to our operations, which could materially 
adversely affect our business.

We are subject to federal and state (and similar foreign) health care fraud and abuse, referral and reimbursement 
laws and regulations. Some of these laws, referred to as “false claims laws,” prohibit the submission or causing the 
submission of false or fraudulent claims for reimbursement to federal, state and other health care payers and programs. 
Other laws, referred to as “anti-kickback laws,” prohibit soliciting, offering, receiving or paying remuneration in order 
to induce the referral of a patient or ordering, purchasing, leasing or arranging for or recommending ordering, purchasing 
or leasing, of items or services that are paid for by federal, state and other health care payers and programs. Health 
care fraud measures may implicate, for example, our relationships with pharmaceutical manufacturers, our pricing and 
incentive programs for physician and dental practices, and our dental and physician practice management products 
that offer billing-related functionality.

If we fail to comply with laws and regulations relating to the confidentiality of sensitive personal information 
or standards in electronic health data transmissions, we could be required to make significant changes to our 
products, or incur substantial fines, penalties or other liabilities.

Our  dental  practice  management  products  include  electronic  information  technology  systems  that  store  and 
process personal health, clinical, financial and other sensitive information of individuals. These information technology 
systems may be vulnerable to breakdown, wrongful intrusions, data breaches and malicious attack, which could require 
us  to  expend  significant  resources  to  eliminate  these  problems  and  address  related  security  concerns,  and  could 
involve claims against us by private parties and/or governmental agencies. For example, we are directly or indirectly 
subject to numerous federal, state, local and foreign laws and regulations that protect the privacy and security of such 
information,  such  as  HIPAA.  HIPAA  requires,  among  other  things,  the  implementation  of  various  recordkeeping, 
operational, notice and other practices intended to safeguard that information, limit its use to allowed purposes and 
notify individuals in the event of privacy and security breaches. Failure to comply with these laws and regulations could 
expose  us  to  breach  of  contract  claims,  substantial  fines,  penalties  and  other  liabilities  and  expenses,  costs  for 
remediation and harm to our reputation. Also, evolving laws and regulations in this area could restrict the ability of our 
customers to obtain, use or disseminate patient information, or could require us to incur significant additional costs to 
re-design  our  products  in  a  timely  manner  to  reflect  these  legal  requirements,  either  of  which  could  have  a 
material adverse effect on our results of operations.

20

Risks generally associated with our information systems and cyber-security attacks could adversely affect 
our results of operations.

We rely on information systems (“IS”) in our business to obtain, rapidly process, analyze and manage data to, 

among other things:

• 
• 
• 
• 
• 

facilitate the purchase and distribution of thousands of inventory items through numerous fulfillment centers;
receive, process and ship orders on a timely basis;
accurately bill and collect from thousands of customers;
process payments to suppliers; and
provide products and services that maintain certain of our customers’ electronic medical or dental records 
(including protected health information of their human patients).

Our IS are vulnerable to natural disasters, power losses, computer viruses, telecommunication failures and other 
problems. In addition, information security risks have generally increased in recent years. Increased IS security threats 
and more sophisticated computer crime, including advanced persistent threats, pose a potential risk to the security of 
our IS, customers and other business partners, as well as the confidentiality, availability, and integrity of our data, 
customers and other business partners. A cyber-security attack that bypasses our IS security causing an IS security 
breach may lead to a material disruption of our IS and/or the loss of business information, which could adversely affect 
our business. These risks may include, among others, the following:

• 

• 

• 

• 

future results could be adversely affected due to the theft, destruction, loss, misappropriation or release 
of confidential data or intellectual property;
operational or business delays resulting from the disruption or damage of IS and subsequent clean-up 
and mitigation activities, including our ability to process orders, maintain proper levels of inventories, collect 
accounts receivable and disburse funds;
negative publicity resulting in reputation or brand damage with our customers, suppliers or industry peers; 
and
lawsuits for, or regulatory proceedings relating to, a breach of personal financial and health information 
belonging to our customers and their patients.

We also increasingly rely upon server- and Internet-based technologies to run our business and to store our data 
as well as our customers’ data.  The use of such technologies may carry additional cyber-security risks relative to those 
posed by legacy technologies.  Our Internet-based services also depend on our ability and the ability of our customers 
access the Internet. In the event of any difficulties, outages or delays by Internet service providers, we may be impeded 
from providing such services, which may have a material adverse effect on our business and our reputation.

Our  results  of  operations  and  cash  flows  could  be  adversely  affected  if  our  IS  are  interrupted,  damaged  by 
unforeseen events, are subject to cyber-security attacks, or fail for any extended period of time. If our business continuity 
plans do not provide effective alternative processes on a timely basis, we may suffer interruptions in our ability to 
manage or conduct our operations, which may adversely affect our business. We may need to expend additional 
resources in the future to continue to protect against, or to address problems caused by, any business interruptions 
or data security breaches.

Breaches of information systems security could damage our reputation, disrupt operations, increase costs 
and/or decrease revenues.

We collect and store confidential information from customers so that they may, among other things, purchase 
products or services, use our software or practice management systems, enroll in promotional programs, register on 
our websites, engage in data conversion or otherwise communicate or interact with us. We also acquire and retain 
information about suppliers, employees and others in the normal course of business. We may be unable to protect 
sensitive data and/or the integrity of our IS. In addition, compliance with evolving privacy and information security laws 
and  standards  may  result  in  significant  additional  expense  due  to  increased  investment  in  technology  and  the 
development of new operational processes. We could be subject to liability for failure to comply with these laws and 
standards, failure to protect information, or failure to respond appropriately to an incident or misuse of information, 
including use of information for unauthorized marketing purposes.

The products we sell are subject to market and technological obsolescence; our software products may contain 
undetected errors or bugs when released.

21

Some of the products we distribute are subject to technological obsolescence outside of our control, since we do 
not manufacture the majority of the products we sell. If our customers discontinue purchasing a given product, we 
might have to record expense related to the diminution in value of inventories we have in stock, and depending on the 
magnitude, that expense could adversely impact our operating results.

Furthermore, we cannot be sure that we will be successful in introducing and marketing new software, software 
enhancements, or e-services, or that such software, software enhancements and e-services will be released on time 
or accepted by the market. Our software and applicable e-services products, like software products generally, may 
contain undetected errors or bugs when introduced, or as new versions are released. We cannot be sure that future 
problems with post-release software errors or bugs will not occur. Any such defective software may result in increased 
expenses related to the software and could adversely affect our relationships with the customers using such software, 
as well as our reputation. We do not have any patents on our software or e-services, and rely upon copyright, trademark 
and trade secret laws, as well as contractual and common-law protections. We cannot provide assurance that such 
legal protections will be available or enforceable to protect our software or e-services products.

Volatility in the financial markets could adversely affect our operating results and financial condition.

Volatility and other disruptions in the financial markets could adversely affect the cost and availability of credit to 
us, as well as the cost of, and ability to sell, finance contracts we receive from customers to outside financial institutions. 
Reduced access to capital for our customers limits the amount of investment that they can make in their businesses, 
and with limited investment by the customer, our revenue from equipment sales could be adversely affected.

Our ability to make payments on our debt obligations depends on our performance.

Our ability to make scheduled payments on, or refinance, our debt obligations depends on our operational and 
financial performance, which is subject to economic conditions and financial market conditions beyond our control.  If 
our performance were to suffer, our access to the capital necessary to run our business may become limited.

The market price for our common stock may be highly volatile.

The market price for our common stock may be highly volatile. A variety of factors may have a significant impact 

on the market price of our common stock, including:

• 

• 
• 
• 
• 
• 

• 
• 

the publication of earnings estimates or other research reports and speculation in the press or investment 
community;
changes in our industry and competitors;
changes in government or legislation;
our financial condition, results of operations and cash flows and prospects;
stock repurchases;
any future issuances of our common stock, which may include primary offerings for cash, stock splits, 
issuances in connection with business acquisitions, issuances of restricted stock/units and the grant or 
exercise of stock options from time to time;
general market and economic conditions; and
any outbreak or escalation of hostilities in areas where we do business.

In addition, the NASDAQ Stock Market can experience extreme price and volume fluctuations that can be unrelated 
or disproportionate to the operating performance of the companies listed on NASDAQ. Broad market and industry 
factors may negatively affect the market price of our common stock, regardless of actual operating performance. In 
the past, following periods of volatility in the market price of a company’s securities, securities class action litigation 
has often been instituted against companies. This type of litigation, if instituted, could result in substantial costs and a 
diversion of management’s attention and resources, which could have a material adverse effect on our business.

Our  ability  to  execute  our  business  strategies  and  retain  key  employees  may  be  adversely  affected  by 
uncertainty associated with the transition to a successor Chief Executive Officer.

In June 2017, we announced a leadership transition involving our Chief Executive Officer. Although we have 
employed  an  interim  Chief  Executive  Officer,  we  are  currently  conducting  a  search  for  a  successor.  This  type  of 
management  change  has  the  potential  to  disrupt  our  operations  due  to  the  diversion  of  efforts  of  our  executive 
22

management team toward managing the transition, the sufficiency of management resources to drive key business 
initiatives forward, the potential deterioration of morale, and the potential for departures among senior management. 
This change also increases our dependency on members of the executive leadership team who remain with us. These 
individuals are not contractually obligated to remain employed by us and may leave at any time. Such a departure 
could be particularly disruptive in light of the transition we are currently undergoing. In addition, the loss of any of these 
individuals could significantly delay, prevent the achievement of, or make it more difficult for us to pursue and execute 
on our business objectives, and could have an adverse effect on our business, financial condition and operating results. 
We also expect to incur costs related to the transition, including transitional salary and severance payments, as well 
as recruiting costs, including equity awards, non-equity incentive awards and potential relocation payments, relating 
to the hiring of a successor Chief Executive Officer.  

Our future success depends on our leadership development and succession planning.

Our success depends, in large part, on our ability to recruit skilled personnel and then train our personnel to 
support the long-term growth of our business. While our Board of Directors and management actively monitor our 
succession  plans  and  processes,  our  business  could  suffer  if  we  lose  key  personnel  unexpectedly.  In  addition, 
competition for senior management is intense and we may not be successful in attracting and retaining key personnel.

If we experience significant disruptions in our operations during our enterprise resource planning system 
implementation, our business may be adversely affected.

We depend on our information technology systems and our financial shared services for the efficient functioning 
of our business, including accounting, billing, data storage, purchasing and inventory management. We are working 
on implementing a new enterprise resource planning (“ERP”) system across our significant operating locations. Although 
we believe we are more than halfway through the rollout, our ERP system implementation will require the investment 
of significant human and financial resources. During implementation, we may encounter difficulties in operating our 
business, which could disrupt our operations, including our ability to timely ship and track customer orders, determine 
inventory requirements, manage our supply chain, manage customer billing and otherwise adequately service our 
customers, and lead to increased costs and other difficulties. If we experience significant disruptions during our ERP 
implementation, we may not be able to repair our systems in an efficient and timely manner. Accordingly, such events 
may disrupt or reduce the efficiency of our entire operation and have a material adverse effect on our operating results 
and cash flows.

We may be required to record a significant charge to earnings if our goodwill or other intangible assets become 
impaired.

Our balance sheet includes goodwill and other identifiable intangible assets. If impairment of our goodwill or other 
identifiable intangible assets is determined, we may be required to record a significant charge to earnings in the period 
of such determination under U.S. generally accepted accounting principles (GAAP).

Our credit agreement contains restrictive covenants, which limit our business and financing activities.

In order to fund our financial obligations in connection with the Animal Health International, Inc. acquisition, we 
entered into a credit agreement, which includes customary covenants that impose restrictions on our business and 
financing activities, subject to certain exceptions or the consent of our lenders, including, among other things, limits 
on our ability to incur additional debt, create liens, enter into merger, acquisition and divestiture transactions, pay 
dividends  and  engage  in  transactions  with  affiliates.  The  credit  agreement  contains  certain  customary  affirmative 
covenants,  including  a  requirement  that  we  maintain  a  maximum  consolidated  leverage  ratio  and  a  minimum 
consolidated interest coverage ratio, and customary events of default. Our ability to comply with these covenants may 
be adversely affected by events beyond our control, including economic, financial and industry conditions. A breach 
of the credit agreement covenants may result in an event of default, which could allow our lenders to terminate the 
commitments under the credit agreement, declare all amounts outstanding under the credit agreement (if any), together 
with accrued interest, to be immediately due and payable, and exercise other rights and remedies. If this occurs, we 
may not be able to refinance the accelerated indebtedness on acceptable terms, or at all, or otherwise repay the 
accelerated indebtedness.

23

Audits by tax authorities could result in additional tax payments for prior periods, and tax legislation could 
materially adversely affect our financial results and tax liabilities.

The amount of income taxes we pay is subject to ongoing audits by U.S. federal, state and local tax authorities 
and by non-U.S. tax authorities. If these audits result in assessments different from our reserves, our future results 
may include unfavorable adjustments to our tax liabilities.

We are subject to the tax laws and regulations of the U.S. federal, state and local governments, as well as foreign 
jurisdictions. From time to time, various legislative initiatives may be proposed that could materially adversely affect 
our tax positions. There can be no assurance that our effective tax rate will not be materially adversely affected by 
legislation resulting from these initiatives. In addition, tax laws and regulations are extremely complex and subject to 
varying interpretations. Although we believe that our historical tax positions are sound and consistent with applicable 
laws, regulations and existing precedent, they can be no assurance that our tax positions will not be challenged by 
relevant tax authorities or that we would be successful in any such challenge.

We are exposed to the risk of changes in interest rates.

Our balance sheet includes certain non-current assets that are sensitive to movements in short-term interest 
rates. The variable rates are comprised of both LIBOR and commercial paper rates plus a spread and reset on certain 
dates, as set forth in the respective agreements. In addition, our balance sheet includes fixed rate long-term debt, 
whose fair value could be adversely affected by movements in interest rates. We finance purchases by our customers 
using  finance  contracts  that  are  issued  at  fixed  interest  rates,  and  sell  these  contracts  under  various  funding 
arrangements that are priced using variable interest rates. Sudden and dramatic changes in the interest rates within 
relevant markets could adversely affect our results of operations.

Our governing documents, other documents to which we are a party, and Minnesota law may discourage 
takeovers and business combinations that our shareholders might consider to be in their best interests.

Anti-takeover provisions of our articles of incorporation, bylaws, and Minnesota law could diminish the opportunity 
for shareholders to participate in acquisition proposals at a price above the then current market price of our common 
stock. For example, while we have no present plans to issue any preferred stock, our Board of Directors, without further 
shareholder approval, may issue up to approximately 30 million shares of undesignated preferred stock and fix the 
powers, preferences, rights and limitations of such class or series, which could adversely affect the voting power of 
our  common  stock.  Further,  as  a  Minnesota  corporation,  we  are  subject  to  provisions  of  the  Minnesota  Business 
Corporation Act, or MBCA, regarding “control share acquisitions” and “business combinations.” We may, in the future, 
consider adopting additional anti-takeover measures. The authority of our Board of Directors to issue undesignated 
preferred stock and the anti-takeover provisions of the MBCA, as well as any future anti-takeover measures adopted 
by us, may, in certain circumstances, delay, deter or prevent takeover attempts and other changes in control of our 
company not approved by our Board of Directors.

In addition, our Amended and Restated Equity Incentive Plan provides that awards issued under that plan are 
fully  vested  and  all  restrictions  on  the  awards  lapse  in  the  event  of  a  change  in  control,  as  defined  in  such  plan. 
Additionally,  our  Capital Accumulation  Plan  provides  that  on  an  event  of  acceleration,  as  defined  in  the  plan,  the 
restrictions on shares of restricted stock lapse and such stock becomes fully vested. An event of acceleration occurs 
if (a) a person has acquired a beneficial ownership interest in 30% or more of the voting power of our company, (b) a 
tender offer is made to acquire 30% or more of our company, (c) a solicitation subject to Rule 14a-11 of the Exchange 
Act relating to the election or removal of 50% or more of our Board of Directors occurs, or (d) our shareholders approve 
a merger, consolidation, share exchange, division or sale of our company’s assets. Furthermore, if the surviving or 
acquiring company in a change in control does not assume our company’s outstanding incentive awards or provide 
for their equivalent substitutes, our 2015 Omnibus Incentive Plan provides for accelerated vesting of incentive awards 
following  a  change  in  control  upon  the  termination  of  the  employee’s  service  and  in  certain  other  circumstances, 
provided such event occurs within two years of a change in control.

Item 1B. UNRESOLVED STAFF COMMENTS

None.

24

Item 2. PROPERTIES

We own our principal executive offices in St. Paul, Minnesota, and the majority of our distribution and manufacturing 
facilities. Leases of other distribution and administrative facilities generally are on a long-term basis, expiring at various 
times, with options to renew for additional periods. Most sales offices are leased for varying and usually shorter periods, 
with or without renewal options. We believe our properties are in good operating condition and are suitable for the 
purposes for which they are being used.

Patterson Logistics Services

The majority of assets we use to distribute product are owned and operated by Patterson Logistics Services, Inc. 
(“PLSI”), a wholly-owned subsidiary, which operates the distribution function for the benefit of our dental and animal 
health segments in the U.S. PLSI also advises on the operations of our fulfillment centers outside of the U.S., but these 
properties are not owned by PLSI. 

As of April 29, 2017, PLSI operated the following 13 fulfillment centers (seven primary centers) totaling 1.0 million 

square feet:

• 

• 

• 

two dental fulfillment centers (Hawaii and Texas);

four animal health fulfillment centers (Alabama, Colorado and Texas (two)); and

seven fulfillment centers that distribute dental and animal health products (California, Florida, Indiana, 
Iowa, Pennsylvania, South Carolina and Washington).

Approximately 90% of the PLSI fulfillment center space is owned.

Dental

In addition to the locations operated by PLSI, Patterson Dental utilizes an owned location in Illinois to produce 
and ship printed office products. Operations in Canada are supported by fulfillment centers located in Quebec and 
Alberta. This  segment  is  headquartered  in  our  principal  executive  offices,  and  maintains  sales  and  administrative 
offices at approximately 75 locations across 40 states in the U.S. and 10 locations in Canada, the majority of which 
are leased. In addition, this segment operates the Patterson Technology Center, a 100,000 square-foot facility in Illinois.

Animal Health

In  addition  to  the  locations  operated  by  PLSI,  Patterson Animal  Health  has  approximately  100  properties 
located in the U.S. and Canada, the majority of which are leased.  In the U.S., these properties are in 89 locations 
across 27 states, and comprise fulfillment centers, storage locations, sales and administrative offices, retail stores and 
call  centers.   In  Canada,  operations  are  supported  by  two  fulfillment  centers  located  in Alberta  and  Ontario.  The 
segment’s operations in the U.K. are supported by a primary distribution facility in Stoke-on-Trent and an additional 
nine depots used as secondary distribution points throughout the U.K.  The headquarters for this segment are located 
in a leased office in Colorado.

Item 3. LEGAL PROCEEDINGS

In September 2015, we were served with a summons and complaint in an action commenced in the U.S. District 
Court for the Eastern District of New York, entitled SourceOne Dental, Inc. v. Patterson Companies, Inc., Henry Schein, 
Inc. and Benco Dental Supply Company, Civil Action No. 15-cv-05440-JMA-GRB. SourceOne, as plaintiff, alleges that, 
through its website, it markets and sells dental supplies and equipment to dentists. SourceOne alleges in the complaint, 
among other things, that we, along with the defendants Henry Schein and Benco, conspired to eliminate plaintiff as a 
competitor and to exclude them from the market for the marketing, distribution and sale of dental supplies and equipment 
in the U.S. and that defendants unlawfully agreed with one another to boycott dentists, manufacturers, and state dental 
associations that deal with, or considered dealing with, plaintiff. Plaintiff asserts the following claims: (i) unreasonable 
restraint  of  trade  in  violation  of  state  and  federal  antitrust  laws;  (ii) tortious  interference  with  prospective  business 
relations; (iii) civil conspiracy; and (iv) aiding and abetting the other defendants’ ongoing tortious and anticompetitive 
conduct. Plaintiff seeks equitable relief, compensatory and treble damages, jointly and severally, punitive damages, 
interest, and reasonable costs and expenses, including attorneys’ fees and expert fees. We are vigorously defending 
ourselves in this litigation. We do not anticipate that this matter will have a material adverse effect on our financial 
condition.

25

Beginning in January 2016, purported class action complaints were filed against defendants Henry Schein, Inc., 
Benco Dental Supply Co. and Patterson Companies, Inc.  Although there were factual and legal variations among 
these  complaints,  each  alleged  that  defendants  conspired  to  foreclose  and  exclude  competitors  by  boycotting 
manufacturers, state dental associations, and others that deal with defendants’ competitors.  On February 9, 2016, 
the U.S. District Court for the Eastern District of New York ordered all of these actions, and all other actions filed 
thereafter asserting substantially similar claims against defendants, consolidated for pre-trial purposes.  On February 
26, 2016, a consolidated class action complaint was filed by Arnell Prato, D.D.S., P.L.L.C., d/b/a Down to Earth Dental, 
Evolution Dental Sciences, LLC, Howard M. May, DDS, P.C., Casey Nelson, D.D.S., Jim Peck, D.D.S., Bernard W. 
Kurek, D.M.D., Larchmont Dental Associates, P.C., and Keith Schwartz, D.M.D., P.A. (collectively, the "putative class 
representatives") in the U.S. District Court for the Eastern District of New York, entitled In re Dental Supplies Antitrust 
Litigation, Civil Action No. 1:16-CV-00696-BMC-GRB.  Burkhart Dental Supply Company, Inc. was added as a defendant 
on October 22, 2016.  Subject to certain exclusions, the putative class representatives seek to represent all persons 
who purchased dental supplies or equipment in the U.S. directly from any of the defendants, since August 31, 2008.  
In the consolidated class action complaint, putative class representatives allege a nationwide agreement among Henry 
Schein, Benco, Patterson and Burkhart not to compete on price.  The consolidated class action complaint asserts a 
single count under Section 1 of the Sherman Act, and seeks equitable relief, compensatory and treble damages, jointly 
and severally, interest, and reasonable costs and expenses, including attorneys’ fees and expert fees.  Putative class 
representatives have not specified a damage amount in their complaint.  While the outcome of litigation is inherently 
uncertain,  we  believe  the  consolidated  class  action  complaint  is  without  merit,  and  we  are  vigorously  defending 
ourselves in this litigation.

Item 4. MINE SAFETY DISCLOSURES

Not applicable.

26

PART II

Item 5. MARKET FOR REGISTRANT’S COMMON EQUITY, RELATED STOCKHOLDER MATTERS AND 
ISSUER PURCHASES OF EQUITY SECURITIES

Market Information

Patterson’s common stock trades on the NASDAQ Global Select Market® under the symbol “PDCO.”

The following table sets forth the range of high and low sale prices for Patterson’s common stock for each full 
quarterly period within the two most recent fiscal years. Such quotations reflect inter-dealer prices, without retail mark-
up, mark-down or commission, and may not necessarily represent actual transactions.

Fiscal 2017

First Quarter
Second Quarter
Third Quarter
Fourth Quarter

Fiscal 2016

First Quarter
Second Quarter
Third Quarter
Fourth Quarter

Holders

High

Low

Dividends
per share

$

50.40 $
49.69
49.26
46.13

42.69 $
42.08
36.46
40.68

50.94
53.07
48.87
46.64

45.32
42.62
38.51
40.17

0.24
0.24
0.24
0.26

0.22
0.22
0.22
0.24

On June 20, 2017, the number of holders on record of common stock was 1,858. The transfer agent for Patterson’s 
common stock is Wells Fargo Bank, N.A., 161 North Concord Exchange, South St. Paul, Minnesota, 55075-0738, 
telephone: (651) 450-4064.

Dividends

In fiscal 2017, a quarterly cash dividend of $0.24 per share was paid throughout the year, except in the fourth 
quarter when the dividend was increased to $0.26 per share. We expect to continue to pay a quarterly cash dividend 
for the foreseeable future; however, the payment of dividends is within the discretion of our Board of Directors and will 
depend upon our earnings, capital requirements, operating results and financial condition among other factors.

Securities Authorized for Issuance Under Equity Compensation Plans

For  information  relating  to  securities  authorized  for  issuance  under  equity  compensation  plans,  see  Part  III, 

Item 12.

Purchases of Equity Securities by the Issuer

In March 2013, Patterson’s Board of Directors approved a share repurchase plan by which up to 25,000,000 

shares may be purchased in open market transactions through March 19, 2018. 

The following table presents activity under the stock repurchase plan during the fourth quarter of fiscal 2017:

27

Total
Number of
Shares
Purchased

Average
Price Paid
per Share
42.15
44.92
44.95

44.28

201,250 $
461,030
206,711
868,991 $

Total Number of
Shares
Purchased
as Part of
Publicly
Announced
Plans
or Programs

201,250
461,030
206,711

868,991

Maximum
Number of
Shares
That May Yet
Be
Purchased
Under
the Plan
14,309,791
13,848,761
13,642,050

13,642,050

January 29, 2017 to February 25, 2017
February 26, 2017 to March 25, 2017
March 26, 2017 to April 29, 2017

Performance Graph

The graph below compares the cumulative total shareholder return on $100 invested at the market close on April 
28, 2012, through April 29, 2017, with the cumulative return over the same time period on the same amount invested 
in the S&P 500 Index and a Peer Group Index, consisting of seven companies (including our company) based on the 
same Standard Industrial Classification Code.*  The chart below the graph sets forth the actual numbers depicted on 
the graph. 

28

Patterson Companies, Inc.
S&P 500
Peer Group

Fiscal Year Ending

4/28/2012

4/27/2013

4/26/2014

4/25/2015

4/30/2016

4/29/2017

100.00
100.00
100.00

112.08
115.32
112.83

124.42
138.69
134.78

149.29
160.85
161.76

136.97
160.35
178.76

143.68
189.08
183.88

* 

The current composition of SIC Code 5047 – Wholesale – Medical, Dental & Hospital Equipment & Supplies – 
is as follows: Fuse Medical, Inc., Henry Schein, Inc., Millennium Healthcare, Inc., Owens & Minor, Inc., Cerebain 
Biotech Corp., Vet Supply, Inc. and Patterson Companies, Inc. 

29

Item 6. SELECTED CONSOLIDATED FINANCIAL DATA

(In thousands, except per share amounts)

April 29,
2017 (2)

April 30,
2016 (3)

April 25,
2015

April 26,
(4)
2014

April 27,
2013

Fiscal Year Ended

Statement of Income Data:
Net sales
Cost of sales
Gross profit
Operating expenses
Operating income
Other expense, net
Income from continuing operations
before taxes
Income tax expense
Net income from continuing
operations

Net income (loss) from discontinued
operations

Net income
Diluted earnings (loss) per share:

Continuing operations
Discontinued operations (1)
Net diluted earnings per share
Weighted average shares and
potentially dilutive shares
outstanding

Dividends per common share
Balance Sheet Data:
Working capital
Total assets
Total long-term debt
Stockholders’ equity

$ 5,593,127 $ 5,386,703 $ 3,910,865 $ 3,585,141 $ 3,135,215
2,138,468
996,747
711,532
285,215
(33,670)

4,291,730
1,301,397
1,013,469
287,928
(37,047)

4,063,955
1,322,748
975,035
347,713
(46,020)

2,850,316
1,060,549
755,963
304,586
(30,268)

2,566,444
1,018,697
724,971
293,726
(32,463)

250,881
77,093

301,693
116,009

274,318
94,235

261,263
89,931

251,545
86,629

173,788

185,684

180,083

171,332

164,916

(2,895)
170,893 $

1,500
187,184 $

43,178

29,280

223,261 $

200,612 $

45,356
210,272

1.82 $
(0.03)
1.79 $

1.90 $
0.01
1.91 $

1.81 $
0.43
2.24 $

1.69 $
0.28
1.97 $

1.59
0.44
2.03

95,567

97,902

99,694

101,643

0.98 $

0.90 $

0.82 $

0.68 $

899,662 $

918,206 $

995,540 $

872,254 $

3,507,913
998,272
1,394,433

3,520,804
1,022,155
1,441,746

2,945,248
722,542
1,514,123

2,863,191
723,514
1,471,664

103,807
0.58

912,817
2,679,862
723,084
1,394,455

$

$

$

$

$

See the Notes to the Consolidated Financial Statements included in Item 8 of this Annual Report on Form 10-K. 

(1)  Fiscal 2014 includes a pre-tax restructuring charge of $15.4 million, or $0.13 per diluted share on an after-tax 

basis.

(2)  Fiscal 2017 includes a pre-tax non-cash impairment charge of $36.3 million, or $23.0 million after taxes or $0.24 

(3) 

(4) 

per diluted share. See Note 3 to the Consolidated Financial Statements for additional information.
In June 2015, we acquired Animal Health International, Inc. Prior to our acquisition, Animal Health International, 
Inc. generated sales and earnings before interest, income taxes, depreciation and amortization of $1.5 billion 
and $68 million, respectively, during the 12 months ended March 2015. In connection with this acquisition, we 
incurred pre-tax transaction costs of $13.7 million, or $0.11 per diluted share from continuing operations on an 
after-tax basis. Also in fiscal 2016, we approved a one-time repatriation of approximately $200.0 million of foreign 
earnings.  This  one-time  repatriation  reduced  the  overall  cost  of  funding  the  acquisition  of  Animal  Health 
International, Inc. In addition, certain foreign cash at Patterson Medical was required to be repatriated as part 
of the sale transaction. The continuing operations tax impact of $12.3 million from the repatriation was recorded 
during fiscal 2016. See Note 11 to the Consolidated Financial Statements for additional information.
In August 2013, we acquired National Veterinary Services Limited ("NVS"), which had revenues of more than 
£315 million,  or  approximately  $493  million,  in  its  fiscal  year  ended  June 30,  2013  prior  to  acquisition.  NVS 
results beginning on the date of the acquisition are included in continuing operations.

30

 
 
Item 7. MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF 
OPERATIONS

Overview

Our financial information for fiscal 2017 is summarized in this Management’s Discussion and Analysis and the 
Consolidated Financial Statements and related Notes. The following background is provided to readers to assist in 
the review of our financial information.

We present three reportable segments: Dental, Animal Health and Corporate. Dental and Animal Health are 
strategic business units that offer similar products and services to different customer bases. Dental provides a virtually 
complete range of consumable dental products, equipment and software, turnkey digital solutions and value-added 
services to dentists and dental laboratories throughout North America. Animal Health is a leading, full-line distributor 
in North America and the U.K. of animal health products, services and technologies to both the production-animal and 
companion-pet markets. Our Corporate segment is comprised of general and administrative expenses, including home 
office support costs in areas such as information technology, finance, legal, human resources and facilities. In addition, 
customer financing and other miscellaneous sales are reported within Corporate results.

In August 2015, we divested our wholly-owned subsidiary Patterson Medical Holdings, Inc. ("Patterson Medical"), 
the entity through which we operated the rehabilitation supply business. We classified the results of operations of 
Patterson Medical as discontinued operations for all periods presented in the consolidated statements of income and 
other comprehensive income. 

Operating margins of the animal health business are considerably lower than the dental business. While operating 
expenses run at a lower rate in the animal health business when compared to the dental business, gross margins in 
the  animal  health  business  are  substantially  lower  due  generally  to  the  low  margins  experienced  on  the  sale  of 
pharmaceutical products.

We operate with a 52-53 week accounting convention with our fiscal year ending on the last Saturday in April. 
Fiscal years 2017, 2016 and 2015 ended on April 29, 2017, April 30, 2016 and April 25, 2015, respectively.  Fiscal 
years 2017 and 2015 consisted of 52 weeks, while fiscal year 2016 consisted of 53 weeks. Fiscal year 2018 will end 
on April 28, 2018 and will consist of 52 weeks.

We believe there are several important aspects of our business that are useful in analyzing it, including: (1) growth 
in the various markets in which we operate; (2) internal growth; (3) growth through acquisition; and (4) continued focus 
on controlling costs and enhancing efficiency. Management defines internal growth as the increase in net sales from 
period to period, adjusting for differences in the number of weeks in fiscal years, excluding the impact of changes in 
currency exchange rates, and excluding the net sales, for a period of twelve months following the transaction date, of 
businesses we have acquired.

The following significant activities occurred in fiscal 2016 or 2017:

Enterprise  Resource  Planning  System  Initiatives.  In  the  third  quarter  of  fiscal  2017,  we  completed  the 
application development stage of our enterprise resource planning ("ERP") system, and we began depreciating our 
investment in such system.  We incurred increased depreciation and other operating expenses of approximately $25.0 
million in the fiscal year ended April 29, 2017 as compared to the fiscal year ended April 30, 2016, related to this 
implementation.

Intangible Asset Impairment. In fiscal 2006, we extended our exclusive North American distribution relationship 
with Sirona Dental Systems for Sirona’s CEREC 3D dental restorative system. At that time, we paid a $100.0 million 
distribution  fee  to  extend  the  existing  exclusive  relationship  for  at  least  a  10-year  period  beginning  in  2007. This 
distribution fee has been accounted for as an intangible asset that has been amortized since 2007. Based on our 
November 2016 decision not to extend sales exclusivity for the full Sirona portfolio of products, we recorded a pre-tax 
non-cash impairment charge of $36.3 million, or $23.0 million after taxes or $0.24 per diluted share in our Dental 
segment in the third quarter of fiscal 2017, related to the distribution fee associated with the CEREC product component 
of this arrangement. 

Animal  Health  International  Acquisition.  In  June  2015,  we  completed  the  acquisition  of  Animal  Health 
International, Inc., a leading production animal health distribution company in the U.S. Prior to our acquisition, Animal 
Health International, Inc. generated sales and earnings before interest, income taxes, depreciation and amortization 

31

of $1.5 billion and $68 million, respectively, during the 12 months ended March 2015. Our acquisition more than doubled 
the revenue of our legacy animal health business, which was previously focused on the companion animal market. 
Our animal health business now offers an expanded range of products and services to a broader base of customers 
in North America and the U.K. During fiscal 2016, we incurred $10.4 million, or $0.11 per diluted share, on an after-
tax basis, of transaction costs related to the acquisition of Animal Health International, Inc.

Patterson  Medical  Sale.    In August  2015,  we  sold  Patterson  Medical  for  $716.9  million.  See  Note  4  to  the 

Consolidated Financial Statements for additional information.

Cash Repatriation. In fiscal 2016, we approved a one-time repatriation of approximately $200.0 million of foreign 
earnings. This one-time repatriation reduced the overall cost of funding the acquisition of Animal Health International, 
Inc. In addition, certain foreign cash at Patterson Medical was required to be repatriated as part of the sale transaction. 
A continuing operations tax impact of $12.3 million from the repatriation was recorded during fiscal 2016. During fiscal 
2017, we recorded a $2.4 million tax benefit related to a change in estimate of the tax impact of the cash repatriation.  
See Note 11 to the Consolidated Financial Statements for additional information. 

Results of Operations

The following table summarizes our results from continuing operations as a percent of sales from continuing 

operations:

Net sales
Cost of sales
Gross profit
Operating expenses
Operating income from continuing operations
Other income (expense)
Income from continuing operations before taxes
Income tax expense
Net income from continuing operations

Fiscal 2017 Compared to Fiscal 2016 

Continuing Operations

Fiscal Year Ended

April 29, 2017

April 30, 2016

April 25, 2015

100.0%
76.7
23.3
18.2
5.1
(0.6)
4.5
1.4
3.1%

100.0%
75.4
24.6
18.1
6.5
(0.9)
5.6
2.2
3.4%

100.0%
72.9
27.1
19.3
7.8
(0.8)
7.0
2.4
4.6%

Net Sales. Consolidated net sales in fiscal 2017 were $5,593.1 million, an increase of 3.8% from $5,386.7 million
in fiscal 2016.  The inclusion of Animal Health International, Inc. results for approximately six additional weeks in fiscal 
2017 had a 3.6% favorable impact on sales, foreign exchange rate changes had an estimated 1.7% unfavorable impact 
on fiscal 2017 sales, and one less week of results in fiscal 2017 had a 1.0% unfavorable impact on sales, resulting in 
internal growth of 2.9%.

Dental segment sales decreased 3.5% to $2,390.2 million in fiscal 2017 from $2,476.2 million in fiscal 2016. One 
less  week  of  results  in  the  current  period  had  an  estimated  1.1%  unfavorable  impact  on  sales. Adjusting  for  this 
difference in number of weeks, sales decreased 2.4%. Sales of consumables decreased 4.1%, primarily due to having 
one less week of results in the current period and to a sales force realignment in the first quarter of fiscal 2017. Dental 
equipment and software sales decreased 3.2%, primarily due to a decrease in sales of digital products, partially offset 
by increased sales of core equipment. Other dental sales, consisting primarily of technical service parts and labor, 
software support services and artificial teeth, decreased 1.0% in fiscal 2017.   

Animal Health segment sales grew 10.4% to $3,159.8 million in fiscal 2017 from $2,862.2 million in fiscal 2016. 
Incremental sales attributed to the acquisition of Animal Health International, Inc. contributed 6.8% to this sales growth, 
foreign exchange rate changes had an unfavorable impact of 3.1% on fiscal 2017 sales, and one less week of results 
in fiscal 2017 had a 1.0% unfavorable impact on sales, resulting in internal growth of 7.7%. In addition, due to changes 
in certain vendor relationships, sales of certain products previously recognized on an agency basis were recognized 
on a buy/sell basis during fiscal 2017, resulting in a 2.5% favorable impact to sales.

32

 
 
Gross Profit. Consolidated gross profit margin decreased 130 basis points from the prior year to 23.3%.  The 
decrease in the gross profit margin rate was predominantly the result of the inclusion of sales and cost of sales from 
Animal Health International, Inc. in our results for a full year in fiscal 2017, as that business traditionally has lower 
gross margins than our historical businesses. In addition, the Animal Health segment gross margin rate declined when 
compared  to  the  prior  year,  primarily  as  a  result  of  pricing  pressure  from  branded  pharmaceutical  manufacturers, 
execution challenges associated with integration activities in our Animal Health segment and unfavorable product mix.

Operating Expenses. Consolidated operating expenses for fiscal 2017 were $1,013.5 million, a 3.9% increase 
from the prior year of $975.0 million. The increase was predominantly the result of the $36.3 million intangible asset 
impairment charge recognized in fiscal 2017 in our Dental segment, increased expenses related to our ERP system 
initiatives and the inclusion of Animal Health International, Inc. results for a full year in fiscal 2017, partially offset by 
reduced transaction costs related to the acquisition of Animal Health International, Inc., synergy capture in our Animal 
Health segment and cost containment efforts. The consolidated operating expense ratio of 18.2% decreased 10 basis 
points from the prior year due to these same factors. 

Operating Income from Continuing Operations. Operating income from continuing operations was $287.9 
million, or 5.1% of net sales, in fiscal 2017, compared to $347.7 million, or 6.5% of sales, in fiscal 2016. The decrease 
in operating income from continuing operations and operating income as a percent of sales were driven primarily by 
the impairment charge and increased expenses related to our ERP system initiative. The decrease in operating income 
as a percent of sales was mainly due to these same factors.

Dental segment operating income was $263.7 million for fiscal 2017, a decrease of $48.5 million from the prior 
year period. The decrease was driven primarily by the impairment charge, increased expenses related to our ERP 
system initiatives and lower sales volumes.

Animal Health segment operating income was $88.1 million for fiscal 2017, a decrease of $6.2 million from the 
prior year period. The decrease was primarily driven by lower gross margins, which decreased as a result of pricing 
pressure  from  branded  pharmaceutical  manufacturers,  execution  challenges  associated  with  integration  activities, 
unfavorable  product  mix  and  increased  expenses  related  to  our  ERP  system  initiatives.  Synergy  capture,  cost 
containment efforts and lower bad debt expense in fiscal 2017 partially offset these factors.

Corporate segment operating loss was $63.9 million for fiscal 2017, as compared to a loss of $58.8 million from 
the prior year period. The change was driven primarily by lower net sales related to our customer financing contracts 
and increased legal expenses, partially offset by reduced transaction costs related to the acquisition of Animal Health 
International, Inc.

Other Income (Expense), Net. Net other expense was $37.0 million in fiscal 2017, compared to $46.0 million
in fiscal 2016. The decrease was mainly due to $5.2 million of accelerated debt issuance cost amortization incurred 
in fiscal 2016.

Income Tax Expense.  The effective income tax rate was 30.7% in fiscal 2017 and 38.5% in fiscal 2016. The 
decrease in the rate was primarily due to the prior year impact of cash repatriation and transaction-related costs incurred 
in the acquisition of Animal Health International, Inc. In addition, the current year rate included excess tax benefits 
from the adoption of ASU No. 2016-09. See Note 1 to the Consolidated Financial Statements for additional information 
on this adoption.

Net Income and Earnings Per Share from Continuing Operations. Net income from continuing operations 
decreased 6.4% to $173.8 million in fiscal 2017, compared to $185.7 million in the prior year. Earnings per diluted 
share from continuing operations were $1.82 in fiscal 2017, compared to $1.90 in the prior year. Weighted average 
diluted shares in fiscal 2017 were 95,567,000, compared to 97,902,000 in the prior year.  The fiscal 2017 cash dividend 
was $0.98 per common share, compared to $0.90 in the prior year.

Discontinued Operations

Net loss from discontinued operations was $2.9 million in fiscal 2017, compared to net income from discontinued 
operations of $1.5 million in fiscal 2016. The net loss incurred during fiscal 2017 was due to a change in estimate of 
the tax impact of the sale of Patterson Medical.

33

Fiscal 2016 Compared to Fiscal 2015

Continuing Operations

Net Sales. Consolidated net sales in fiscal 2016 were $5,386.7 million, an increase of 37.7% from $3,910.9 million 
in fiscal 2015.  The growth in sales includes a 35.7% contribution from acquisitions and a 1.8% unfavorable impact of 
changes in foreign currency exchange rates. 

Dental segment sales rose 2.5% to $2,476.2 million in fiscal 2016 from $2,415.0 million in fiscal 2015.  The growth 
included a 1.3% unfavorable impact from changes in foreign currency exchange rates.  Consumable sales increased 
4.5%. Dental equipment and software sales decreased 1.4%, driven by a 1.3% unfavorable impact from changes in 
foreign currency exchange rates. Other dental sales, consisting primarily of technical service parts and labor, software 
support services and artificial teeth, increased 4.7% in fiscal 2016.   

Animal Health segment sales grew 96.5% to $2,862.2 million in fiscal 2016 from $1,456.6 million in fiscal 2015. 
Our acquisition of Animal Health International, Inc. in fiscal 2016 drove most of the increase in sales, contributing 
$1,396.1 million in sales in fiscal 2016. Consumables increased 101.4%, driven almost entirely by sales from Animal 
Health International, Inc. Equipment and software sales increased 7.2%, and other sales increased 17.3%, with both 
increases  driven  by  organic  growth  and  partially  offset  by  unfavorable  impacts  from  changes  in  foreign  currency 
exchange rates. 

Gross Profit. Consolidated gross profit margin for fiscal 2016 decreased 250 basis points from the prior year to 
24.6%.  The decrease in gross profit margin was predominantly the result of the inclusion of sales and cost of sales 
from Animal Health International, Inc. in our results, as that business traditionally has lower gross margins than our 
historical businesses.

Operating Expenses. Consolidated operating expenses for fiscal 2016 were $975.0 million, a 29.0% increase 
from the prior year of $756.0 million. Operating expenses mainly increased due to the acquisition of Animal Health 
International, Inc. and transaction-related costs. The consolidated operating expense ratio of 18.1% decreased 120 
basis points from the prior year, primarily due to the acquisition of Animal Health International, Inc., which has a lower 
operating expense ratio than our other business. 

Operating Income from Continuing Operations. Operating income from continuing operations was $347.7 
million, or 6.5% of net sales, in fiscal 2016, compared to $304.6 million, or 7.8% of sales, in fiscal 2015. The decrease 
in operating income as a percent of net sales was mainly due to the inclusion of results of Animal Health International, 
Inc. and transaction-related costs.

Dental segment operating income was $312.2 million for fiscal 2016, an increase of $11.8 million from the prior 

year period. The increase was driven primarily by higher sales volumes.

Animal Health segment operating income was $94.3 million for fiscal 2016, an increase of $37.6 million from the 
prior year period. The increase was primarily driven by the inclusion of results of Animal Health International, Inc., 
which contributed $37.2 million of operating income in fiscal 2016.

Corporate segment operating loss was $58.8 million for fiscal 2016, as compared to a loss of $52.4 million from 

the prior year period. The change was driven primarily by transaction costs incurred in fiscal 2016.

Other Income (Expense), Net. Net other expense was $46.0 million in fiscal 2016, compared to $30.3 million 
in fiscal 2015. The increase was mainly due to increased interest expense related to the credit agreement entered into 
in connection with the acquisition of Animal Health International, Inc., including $5.2 million of accelerated debt issuance 
cost amortization incurred in fiscal 2016 as a result of early repayment of debt.  

Income Tax Expense.  The effective income tax rate was 38.5% in fiscal 2016 and 34.4% in fiscal 2015. The 
increase in the rate was primarily due to the fiscal 2016 impact of cash repatriation and transaction-related costs 
incurred related to the acquisition of Animal Health International, Inc. 

Net Income and Earnings Per Share from Continuing Operations. Net income from continuing operations 
increased 3.1% to $185.7 million in fiscal 2016, compared to $180.1 million in the prior year. Earnings per diluted share 
from continuing operations were $1.90 in fiscal 2016 compared to $1.81 in the prior year. Weighted average diluted 

34

shares in fiscal 2016 were 97,902,000 compared to 99,694,000 in the prior year.  The fiscal 2016 cash dividend was 
$0.90 per common share compared to $0.82 in the prior year.

Discontinued Operations

Net income from discontinued operations was $1.5 million in fiscal 2016, compared to $43.2 million in fiscal 2015. 
The decrease was primarily due to there being twelve months of operations in the prior year as compared to less than 
four months of operations in fiscal 2016, as well as by transaction-related costs related to the sale of Patterson Medical, 
which reduced income before taxes from discontinued operations by $10.5 million in fiscal 2016 as compared to fiscal 
2015.

Liquidity and Capital Resources

Patterson’s operating cash flow has been our principal source of liquidity in the last three fiscal years.  During 
each of these fiscal years, we used our revolving credit facility as a source of liquidity in addition to operating cash 
flow.  Net cash provided by operating activities was $162.7 million in fiscal 2017, compared to $156.3 million in fiscal 
2016 and $262.7 million in fiscal 2015.  Our cash flows from operating activities are primarily driven by net income 
from continuing operations, partially offset by uses of cash within discontinued operations of $2.9 million in fiscal 2017 
and $38.5 million in fiscal 2016. In fiscal 2015, net cash provided by operating activities from discontinued operations 
was $57.6 million.

Net cash flows provided by investing activities were $1.2 million in fiscal 2017, compared to net cash flows used 
in investing activities of $400.6 million and $9.6 million in fiscal 2016 and 2015, respectively. Capital expenditures were 
$47.0 million, $79.4 million and $60.7 million in fiscal years 2017, 2016 and 2015, respectively. Significant expenditures 
in each year included investments in our ERP system initiatives. We expect to use a total of approximately $50 million 
for capital expenditures in fiscal 2018. Fiscal 2016 included the purchase of Animal Health International, Inc. for $1,106.6 
million, which was partially offset by the receipt of net cash proceeds of $714.4 million from completion of the sale of 
Patterson  Medical.  Fiscal  years  2016  and  2015  included  the  sale  of  securities  of  $48.7  million  and  $40.8  million, 
respectively. 

During fiscal 2016, we entered into a credit agreement (the "Credit Agreement"), under which the lenders provided 
us with senior unsecured lending facilities of up to $1.5 billion, consisting of a $1.0 billion unsecured term loan and a 
$500 million unsecured revolving line of credit. The Credit Agreement was due to expire in fiscal 2021. 

During fiscal 2017, we entered into an amendment of the Credit Agreement (the “Amended Credit Agreement”), 
consisting of a $295.1 million term loan and a $750 million revolving line of credit.  Interest on borrowings is variable 
and is determined as a base rate plus a spread. This spread, as well as a commitment fee on the unused portion of 
the facility, is based on our leverage ratio, as defined in the Amended Credit Agreement. The term loan and revolving 
credit facilities will mature no later than January 2022.  As of April 29, 2017, $291.4 million of the Amended Credit 
Agreement unsecured term loan was outstanding at an interest rate of 2.24%, and $59.0 million was outstanding under 
the Amended Credit Agreement revolving line of credit at an interest rate of 2.19%. At April 30, 2016, $317.6 million 
was outstanding under the Credit Agreement unsecured term loan at an interest rate of 1.81%, and $20.0 million was 
outstanding under the Credit Agreement revolving line of credit at an interest rate of 3.88%.

In fiscal 2015, we entered into a Note Purchase Agreement, under which we issued fixed rate Senior Notes in 
an aggregate principal amount of $250.0 million at an interest rate of 3.48% per annum, due March 2025.  The proceeds 
were used to repay $250.0 million of Senior Notes that came due in March 2015. Also in fiscal 2015, a cash payment 
of $29.0 million was made to settle an interest rate swap.  We originally entered into this swap in January 2014 to 
hedge interest rate fluctuations in anticipation of refinancing the Senior Notes that came due on in March 2015.

Total dividends paid in fiscal years 2017, 2016 and 2015 were $95.9 million, $90.6 million and $81.8 million, 
respectively.  We expect to continue to pay a quarterly cash dividend for the foreseeable future. In fiscal 2017, we 
repurchased 2.9 million shares of common stock for $125.4 million. In fiscal 2016, we repurchased 4.4 million shares 
of common stock for $200.0 million.  In fiscal 2015, we repurchased 1.2 million shares of common stock for $47.5 
million. Under a share repurchase plan authorized by the Board of Directors in March 2013, Patterson may repurchase 
up to 25.0 million shares of its common stock.  This authorization remains in effect through March 19, 2018. As of 
April 29, 2017, approximately 13.6 million shares remain available under the current repurchase authorization. 

35

We have $95.0 million in cash and cash equivalents as of April 29, 2017, of which $49.8 million is in foreign bank 
accounts. See Note 11 to the Consolidated Financial Statements for further information regarding our intention to 
permanently reinvest these funds. Included in cash and cash equivalents as of April 29, 2017 is $17.9 million of cash 
collected from previously sold customer financing arrangements that have not yet been settled with the third party. 
See  Note  7  to  the  Consolidated  Financial  Statements  for  further  information.  We  expect  funds  generated  from 
operations, existing cash balances and credit availability under existing debt facilities will be sufficient to meet our 
working capital needs and to finance anticipated expansion plans and strategic initiatives over the next fiscal year.  

We expect to continue to obtain liquidity from the sale of equipment finance contracts.  Patterson sells a significant 
portion of our finance contracts (see below) to a commercial paper funded conduit managed by a third party bank, and 
as  a  result,  commercial  paper  is  indirectly  an  important  source  of  liquidity  for  Patterson.    Patterson  is  allowed  to 
participate in the conduit due to the quality of our finance contracts and our financial strength.  Cash flows could be 
impaired if our financial strength diminishes to a level that precluded us from taking part in this facility or other similar 
facilities.  Also, market conditions outside of our control could adversely affect the ability for us to sell the contracts.  

Customer Financing Arrangements

As a convenience to our customers, we offer several different financing alternatives, including a third party program 
and a Patterson-sponsored program. For the third party program, we act as a facilitator between the customer and 
the third party financing entity with no on-going involvement in the financing transaction. Under our sponsored program, 
equipment purchased by customers with strong credit may be financed up to a maximum of $1 million. We generally 
sell our customers’ financing contracts to outside financial institutions in the normal course of our business. We currently 
have two arrangements under which we sell these contracts.

First, we operate under an agreement to sell a portion of our equipment finance contracts to commercial paper 
conduits  with The  Bank  of Tokyo-Mitsubishi  UFJ,  Ltd.  ("BTMU")  serving  as  the  agent.  We  utilize  PDC  Funding,  a 
consolidated, wholly owned subsidiary, to fulfill a requirement of participating in the commercial paper conduit. We 
receive the proceeds of the contracts upon sale to BTMU. The capacity under the agreement with BTMU at April 29, 
2017 was $575 million.

Second,  we  also  maintain  an  agreement  with  Fifth  Third  Bank  ("Fifth  Third")  whereby  the  bank  purchases 
customers’ financing contracts. PDC Funding II, a consolidated, wholly owned subsidiary, sells financing contracts to 
Fifth Third. We receive the proceeds of the contracts upon sale to Fifth Third. The capacity under the agreement with 
Fifth Third at April 29, 2017 was $100 million.

Our financing business is described in further detail in Note 7 to the Consolidated Financial Statements. 

Contractual Obligations

A summary of our contractual obligations as of April 29, 2017 follows (in thousands):

Long-term debt principal
Long-term debt interest
Operating leases
Total

Total

$ 1,016,387 $
164,891
71,028
$ 1,252,306 $

Payments due by year

Less than
1 year (1)

1-3 years

3-5 years

164,754 $

100,573 $

401,060 $

35,241
22,690

50,353
27,682

45,717
14,841

222,685 $

178,608 $

461,618 $

More than
5 years
350,000
33,580
5,815
389,395

(1) 

Includes $150,000 classified as long-term debt on the consolidated balance sheet as we have both the intent 
and ability to refinance at the time the debt is set to mature in March 2018.

As of April 29, 2017 our gross liability for uncertain tax positions, including interest and penalties, was $15.4 
million.  We are not able to reasonably estimate the amount by which the liability will increase or decrease over an 
extended period of time or whether a cash settlement of the liability will be required. Therefore, these amounts have 
been excluded from the schedule of contractual obligations. 

For a more complete description of our contractual obligations, see Notes 6 and 10 to the Consolidated Financial 

Statements.

36

 
 
Outlook

We believe certain strategic decisions made will have an effect on our future results of operations. In the near 
term, we believe that our decision to not extend our exclusive relationship with Sirona for its full portfolio of products 
and a realignment of our sales force will have a negative effect on sales. In addition, we expect to incur increased 
operating expenses associated with our ERP system initiatives. While these strategic decisions are expected to impact 
our near-term performance, we believe that we are making the right strategic moves to facilitate growth in our two key 
operating businesses.

Asset Management

The following table summarizes our accounts receivable days sales outstanding (“DSO”) and average annual 

inventory turnover for the past three fiscal years:

DSO (1)
Inventory turnover

Fiscal Year Ended

April 29, 2017
55
6.0

April 30, 2016
49
7.1

April 25, 2015
48
6.2

(1) 
Calculation includes approximately $50 million, $18 million and $12 million as of April 29, 2017, April 30, 2016
and April 25,  2015,  respectively,  of  receivables  from  finance  contracts  received  from  customers  related  to  certain 
financing promotions.

Foreign Operations

We derive foreign sales from Dental operations in Canada, and Animal Health operations in Canada and the U.K.  
Fluctuations in currency exchange rates have not significantly impacted earnings, as these fluctuations impact sales, 
cost of sales and operating expenses.  However, changes in exchange rates adversely affected net sales by $89.9 
million, $69.4 million, and $37.1 million in fiscal years 2017, 2016 and 2015, respectively.  Changes in currency exchange 
rates are a risk accompanying foreign operations, but this risk is not considered material with respect to our consolidated 
operations.

Critical Accounting Policies and Estimates

Patterson has adopted various accounting policies to prepare our consolidated financial statements in accordance 
with accounting principles generally accepted in the U.S. Management believes that our policies are conservative and 
our philosophy is to adopt accounting policies that minimize the risk of adverse events having a material impact on 
recorded assets and liabilities. However, the preparation of financial statements requires the use of estimates and 
judgments regarding the realization of assets and the settlement of liabilities based on the information available to 
management at the time. Changes subsequent to the preparation of the financial statements in economic, technological 
and competitive conditions may materially impact the recorded values of Patterson’s assets and liabilities. Therefore, 
the users of the financial statements should read all the notes to the Consolidated Financial Statements and be aware 
that conditions currently unknown to management may develop in the future. This may require a material adjustment 
to a recorded asset or liability to consistently apply to our significant accounting principles and policies that are discussed 
in Note 1 to the Consolidated Financial Statements. The financial performance and condition of Patterson may also 
be materially impacted by transactions and events that we have not previously experienced and for which we have 
not been required to establish an accounting policy or adopt a generally accepted accounting principle.

Revenue Recognition – Revenues are generated from the sale of consumable products, equipment, software 
products and services, technical service parts and labor, freight and delivery charges, and other sources. Revenues 
are recognized when persuasive evidence of an arrangement exists, delivery has occurred or services have been 
rendered, the price is fixed or determinable, and there is reasonable assurance of collection of the sale. Estimates for 
returns, damaged goods, rebates, loyalty programs and other revenue allowances are made at the time the revenue 
is recognized based on the historical experience for such items. In addition to revenues generated from the distribution 
of consumable products under conventional arrangements (buy/sell agreements) where the full market value of the 
product is recorded as revenue, the animal health segment may earn a small amount of commission income for services 
provided  under  agency  agreements  with  certain  pharmaceutical  manufacturers. The  services  generally  consist  of 

37

 
detailing the product and taking the customer’s order. The agency agreement contrasts to a buy/sell agreement in that 
the animal health segment does not purchase and handle the product or bill and collect from the customer in an agency 
relationship with a vendor.

Consumable product sales are recorded upon delivery, except in those circumstances where terms of the sale 
are FOB shipping point, in which case sales are recorded upon shipment. Commissions under agency agreements 
are recorded when the services are provided.

Equipment and software product revenues are recognized upon delivery and, if necessary, installation. In those 
circumstances where terms of the sale are FOB shipping point, revenues are recognized when products are transferred 
to the shipping carrier. Revenue derived from post contract customer support for software is deferred and recognized 
ratably over the period in which the support is provided. Patterson provides financing for select equipment and software 
sales. Revenue is recorded at the present value of the finance contract, with discount, if any, and interest income 
recognized over the life of the finance contract as other income, net in our consolidated statement of income. See 
Note 7 to the Consolidated Financial Statements for more information regarding customer financing.

Other revenue, including freight and delivery charges and technical service parts and labor, is recognized when 

the related product revenue is recognized or when the product or services are provided to the customer.

The receivables that result from the recognition of revenue are reported net of the related allowances discussed 
above. Patterson maintains a valuation allowance based upon the expected collectability of receivables held. Estimates 
are used to determine the valuation allowance and are based on several factors, including historical collection data, 
economic trends and credit worthiness of customers. Receivables are written off when we determine the amounts to 
be uncollectible, typically upon customer bankruptcy or non-response to continuous collection efforts. The portions of 
receivable amounts that are not expected to be collected during the next twelve months are classified as long-term.

Patterson has a relatively large, dispersed customer base and no single customer accounts for more than 1% 
of consolidated net sales. In addition, the equipment sold to customers under finance contracts generally serves as 
collateral for the contract and the customer provides a personal guarantee as well.

Patterson Advantage Loyalty Program – Patterson Dental provides a point-based awards program to qualifying 
customers involving the issuance of “Patterson Advantage dollars” which can be used toward equipment and technology 
purchases. The program was initiated in January 2009 and runs on a calendar year schedule. Patterson Advantage 
dollars earned during a program year expire one year after the end of the program year. The cost and corresponding 
liability associated with the program is recognized as contra-revenue in accordance with ASC Topic 605-50, “Revenue 
Recognition-Customer Payments and Incentives.” As of April 29, 2017, we believe we have sufficient experience with 
the program to reasonably estimate the amount of Patterson Advantage dollars that will not be redeemed and thus 
have recorded a liability for 87% of the maximum potential amount that could be redeemed. We use the redemption 
recognition method, and we recognize the estimated value of unused Patterson Advantage dollars as redemptions 
occur. Breakage recognized was immaterial to all periods presented.

Inventory and Reserves – Inventory consists primarily of merchandise held for sale and is stated at the lower of 
cost or market. Cost is determined using the last-in, first-out ("LIFO") method for all inventories, except for foreign 
inventories and manufactured inventories, which are valued using the first-in, first-out ("FIFO") method. We continually 
assess the valuation of inventories and reduce the carrying value of those inventories that are obsolete or in excess 
of forecasted usage to estimated realizable value. Estimates are made of the net realizable value of such inventories 
based  on  analyses  and  assumptions  including,  but  not  limited  to,  historical  usage,  future  demand  and  market 
requirements.

Goodwill and Other Indefinite-Lived Intangible Assets – Goodwill represents the excess of cost over the fair value 
of identifiable net assets of businesses acquired. We have two reporting units as of April 29, 2017; dental and animal 
health. Our Corporate reportable segment's assets and liabilities, and net sales and expenses, are allocated to the 
two reporting units. Other indefinite-lived intangible assets include copyrights, trade names and trademarks.

We evaluate goodwill at least annually. If we determine that the fair value of the reporting unit may be less than 
its carrying amount, we evaluate goodwill using a two-step impairment test. Otherwise, we conclude that no impairment 
is indicated and we do not perform the two-step impairment test. In fiscal 2017, we determined it was appropriate to 
perform a two-step impairment test.

The first step of the goodwill impairment test compares the book value of a reporting unit, including goodwill, with 
its fair value, as determined by its discounted cash flows. If the book value of a reporting unit exceeds its fair value, 

38

the second step of the impairment test is performed to determine the amount of goodwill impairment loss to be recorded. 
The determination of fair value involves uncertainties because it requires management to make assumptions and to 
apply judgment to estimate industry and economic factors and the profitability of future business strategies. Patterson 
conducts impairment testing based on current business strategy in light of present industry and economic conditions, 
as well as future expectations. Additionally, in assessing goodwill for impairment, the reasonableness of the implied 
control premium is considered based on market capitalizations and recent market transactions.

Other indefinite-lived intangible assets are assessed for impairment by comparing the carrying value of an asset 
with its fair value. If the carrying value exceeds fair value, an impairment loss is recognized in an amount equal to the 
excess. The determination of fair value involves assumptions, including projected revenues and gross profit levels, as 
well as consideration of any factors that may indicate potential impairment.

In the fourth quarter of fiscal 2017, management completed its annual goodwill and other indefinite-lived intangible 
asset impairment tests and determined there was no impairment, and that our dental reporting unit was not at risk of 
failing step 1. The animal health reporting unit has a higher level of sensitivity to impairment as management currently 
assesses the various estimates and assumptions used to conduct these tests. Adverse changes to one or more of 
these estimates or assumptions could cause us to recognize a material impairment charge on this reporting unit. At 
April 29, 2017, the estimated fair value of the animal health reporting unit exceeded its book value by approximately 
11%. 

Long-Lived Assets – Long-lived assets, including definite-lived intangible assets, are evaluated for impairment 
whenever events or changes in circumstances indicate that the carrying amount of the assets may not be recoverable 
through the estimated undiscounted future cash flows derived from such assets. Our definite-lived intangible assets 
primarily consist of customer lists. When impairment exists, the related assets are written down to fair value using 
level 3 inputs, as discussed further in Note 9 to the Consolidated Financial Statements. In fiscal 2017, we recorded a 
non-cash impairment charge of $36.3 million related to a distribution agreement intangible asset.  Refer to Note 3 to 
the Consolidated Financial Statements for more information.

Income Taxes – We are subject to income taxes in both the U.S. and numerous foreign jurisdictions. Significant 

judgments are required in determining the consolidated provision for income taxes.

During the ordinary course of business, there are many transactions and calculations for which the ultimate tax 
determination is uncertain. As a result, we recognize tax liabilities based on estimates of whether additional taxes and 
interest will be due. These tax liabilities are recognized when, despite our belief that our tax return position is supportable, 
we believe that certain positions may not be fully sustained upon review by tax authorities. We believe that our accruals 
for tax liabilities are adequate for all open audit years based on our assessment of many factors including past experience 
and interpretations of tax law. This assessment relies on estimates and assumptions and may involve a series of 
complex judgments about future events. To the extent that the final tax outcome of these matters is different than the 
amounts recorded, such differences will impact income tax expense in the period in which such determination is made 
and could materially affect our financial results.

Valuation allowances are established for deferred tax assets if, after assessment of available positive and negative 
evidence, it is more likely than not that the deferred tax asset will not be fully realized. The valuation allowance reflected 
in the footnote disclosure relates primarily to foreign tax credit carryovers generated in fiscal 2016.

Self-insurance – Patterson is self-insured for certain losses related to general liability, product liability, automobile, 
workers’ compensation and medical claims. We estimate our liabilities based upon an analysis of historical data and 
actuarial estimates. While current estimates are believed reasonable based on information currently available, actual 
results could differ and affect financial results due to changes in the amount or frequency of claims, medical cost 
inflation or other factors. Historically, actual results related to these types of claims have not varied significantly from 
estimated amounts.

Stock-based Compensation – We recognize stock-based compensation based on certain assumptions including 
inputs within valuation models, estimated forfeitures and estimated performance outcomes. These assumptions require 
subjective judgment and changes in the assumptions can materially affect fair value estimates. Management assesses 
the assumptions and methodologies used to estimate forfeitures and to calculate estimated fair value of stock-based 
compensation on a regular basis. Circumstances may change, and additional data may become available over time, 
which could result in changes to these assumptions and methodologies and thereby materially impact the fair value 
determination  or  estimates  of  forfeitures.  If  factors  change  and  we  employ  different  assumptions,  the  amount  of 
compensation expense associated with stock-based compensation may differ significantly from what was recorded in 
the current period.

39

Item 7A. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK

Market Risk

We are exposed to market risk consisting of foreign currency rate fluctuations and changes in interest rates.

We are exposed to foreign currency exchange rate fluctuations in our operating statement due to transactions 
denominated primarily in Canadian Dollars and British Pounds. Although we are not currently involved with foreign 
currency hedge contracts, we continually evaluate our foreign currency exchange rate risk and the different mechanisms 
for use in managing such risk. A hypothetical 10% change in the value of the U.S. dollar in relation to our most significant 
foreign currency exposures would have changed net sales by approximately $79 million for the fiscal year ended 
April 29, 2017. This amount is not indicative of the hypothetical net earnings impact due to the partially offsetting impact 
of the currency exchange movements on cost of sales and operating expenses. We estimate that if foreign currency 
exchange rates changed by 10%, the impact would have been approximately $3 million to earnings before income 
taxes for the fiscal year ended April 29, 2017.

During  fiscal  2016,  we  entered  into  the  Credit Agreement  under  which  the  lenders  provided  us  with  senior 
unsecured lending facilities of up to $1.5 billion, consisting of a $1.0 billion unsecured term loan and a $500 million 
unsecured revolving line of credit, which was due to expire in fiscal 2021. In the third quarter of fiscal 2017, we entered 
into an amendment of the Credit Agreement (the “Amended Credit Agreement”), consisting of a $295.1 million term 
loan and a $750 million revolving line of credit. Interest on borrowings under the Amended Credit Agreement is variable. 
Due to the interest rate being variable, fluctuations in interest rates may impact our earnings. Based on our current 
level of debt, we estimate that a 100 basis point change in interest rates would have a $3.5 million annual impact on 
our net income from continuing operations before taxes.

Our earnings are also affected by fluctuations in short-term interest rates through the investment of cash balances 
and the practice of selling fixed rate equipment finance contracts under agreements with both a commercial paper 
conduit and a bank that provide for pricing based on variable interest rates.

When considering the exposure under the agreements whereby we sell equipment finance contracts to both a 
commercial paper conduit and bank, we have the ability to select pricing based on interest rates ranging from 30 day 
LIBOR up to twelve month LIBOR. In addition, the majority of the portfolio of installment contracts generally turns over 
in less than 48 months, and we can adjust the rate we charge on new customer contracts at any time. Therefore, in 
times where the interest rate markets are not rapidly increasing or decreasing, the average interest rate in the portfolio 
generally moves with the interest rate markets and thus would parallel the underlying interest rate movement of the 
pricing built into the sale agreements. In calculating the gain on the contract sales, we use an interest rate curve that 
approximates the maturity period of the then-outstanding contracts. If increases in the interest rate markets occur, the 
average interest rate in our contract portfolio may not increase at the same rate, resulting in a reduction of gain on the 
contracts sales as compared to the gain that would be realized if the average interest rate in our portfolio were to 
increase at a more similar rate to the interest rate markets. We estimate that a 10% change in interest rates would 
have an approximate $1 million annual impact on our net income from continuing operations before taxes.

Item 8. FINANCIAL STATEMENTS AND SUPPLEMENTARY DATA

REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

The Board of Directors and Shareholders
Patterson Companies, Inc.

We have audited Patterson Companies, Inc.’s internal control over financial reporting as of April 29, 2017, based on 
criteria established in Internal Control - Integrated Framework issued by the Committee of Sponsoring Organizations 
of the Treadway Commission (2013 framework) (the COSO criteria). Patterson Companies, Inc.’s management is 
responsible for maintaining effective internal control over financial reporting and for its assessment of the effectiveness 
of internal control over financial reporting included in the accompanying Management’s Annual Report on Internal 
Control Over Financial Reporting appearing in Item 9A, Controls and Procedures, of this Annual report on Form 10-
K. Our responsibility is to express an opinion on the company’s internal control over financial reporting based on our 
audit.

40

 
We conducted our audit in accordance with the standards of the Public Company Accounting Oversight Board (United 
States). Those standards require that we plan and perform the audit to obtain reasonable assurance about whether 
effective internal control over financial reporting was maintained in all material respects. Our audit included obtaining 
an understanding of internal control over financial reporting, assessing the risk that a material weakness exists, testing 
and evaluating the design and operating effectiveness of internal control based on the assessed risk, and performing 
such  other  procedures  as  we  considered  necessary  in  the  circumstances.  We  believe  that  our  audit  provides  a 
reasonable basis for our opinion.

A company’s internal control over financial reporting is a process designed to provide reasonable assurance regarding 
the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with 
generally accepted accounting principles. A company’s internal control over financial reporting includes those policies 
and procedures that (1) pertain to the maintenance of records that, in reasonable detail, accurately and fairly reflect 
the transactions and dispositions of the assets of the company; (2) provide reasonable assurance that transactions 
are  recorded  as  necessary  to  permit  preparation  of  financial  statements  in  accordance  with  generally  accepted 
accounting principles, and that receipts and expenditures of the company are being made only in accordance with 
authorizations  of  management  and  directors  of  the  company;  and  (3)  provide  reasonable  assurance  regarding 
prevention or timely detection of unauthorized acquisition, use, or disposition of the company’s assets that could have 
a material effect on the financial statements.

Because of its inherent limitations, internal control over financial reporting may not prevent or detect misstatements. 
Also, projections of any evaluation of effectiveness to future periods are subject to the risk that controls may become 
inadequate because of changes in conditions, or that the degree of compliance with the policies or procedures may 
deteriorate.

In our opinion, Patterson Companies, Inc. maintained, in all material respects, effective internal control over financial 
reporting as of April 29, 2017, based on the COSO criteria.

We also have audited, in accordance with the standards of the Public Company Accounting Oversight Board (United 
States), the consolidated balance sheets of Patterson Companies, Inc. as of April 29, 2017 and April 30, 2016, and 
the related consolidated statements of income and other comprehensive income, changes in stockholders’ equity, and 
cash flows for each of the three years in the period ended April 29, 2017, and our report dated June 28, 2017 expressed 
an unqualified opinion thereon.

/s/ Ernst & Young LLP

Minneapolis, Minnesota
June 28, 2017 

41

REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

The Board of Directors and Shareholders
Patterson Companies, Inc.

We have audited the accompanying consolidated balance sheets of Patterson Companies, Inc. as of April 29, 2017 
and April 30, 2016, and the related consolidated statements of income and other comprehensive income, changes in 
stockholders’ equity, and cash flows for each of the three years in the period ended April 29, 2017. Our audits also 
included the financial statement schedule listed in the Index at Item 15(a)(2). These financial statements and schedule 
are the responsibility of the Company’s management. Our responsibility is to express an opinion on these financial 
statements and schedule based on our audits.

We conducted our audits in accordance with the standards of the Public Company Accounting Oversight Board (United 
States). Those standards require that we plan and perform the audit to obtain reasonable assurance about whether 
the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence 
supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting 
principles used and significant estimates made by management, as well as evaluating the overall financial statement 
presentation. We believe that our audits provide a reasonable basis for our opinion.

In  our  opinion,  the  financial  statements  referred  to  above  present  fairly,  in  all  material  respects,  the  consolidated 
financial position of Patterson Companies, Inc. at April 29, 2017 and April 30, 2016, and the consolidated results of its 
operations and its cash flows for each of the three years in the period ended April 29, 2017, in conformity with U.S. 
generally  accepted  accounting  principles.  Also,  in  our  opinion,  the  related  financial  statement  schedule,  when 
considered in relation to the basic financial statements taken as a whole, presents fairly in all material respects the 
information set forth therein.

We also have audited, in accordance with the standards of the Public Company Accounting Oversight Board (United 
States), Patterson Companies, Inc.’s internal control over financial reporting as of April 29, 2017, based on criteria 
established in Internal Control-Integrated Framework issued by the Committee of Sponsoring Organizations of the 
Treadway  Commission  (2013  framework),  and  our  report  dated  June  28,  2017  expressed  an  unqualified  opinion 
thereon.

/s/ Ernst & Young LLP

Minneapolis, Minnesota
June 28, 2017

42

PATTERSON COMPANIES, INC.
CONSOLIDATED BALANCE SHEETS
(In thousands, except per share amounts)

April 29, 2017

April 30, 2016

$

94,959 $

137,453
796,693
722,140
91,255
1,747,541
293,315
88,248
816,592
509,297
65,811
$ 3,507,913 $ 3,520,804

884,803
711,903
111,928
1,803,593
298,452
101,529
813,547
425,436
65,356

$

616,859 $

56,881
156,437
14,754
59,000
903,931
998,272
191,686
19,591
2,113,480

566,253
75,448
151,134
16,500
20,000
829,335
1,022,155
206,896
20,672
2,079,058

966
72,973
(92,669)
1,481,234
(68,071)
1,394,433

991
48,477
(67,964)
1,529,158
(68,916)
1,441,746
$ 3,507,913 $ 3,520,804

ASSETS
Current assets:

Cash and cash equivalents
Receivables, net of allowance for doubtful accounts of $9,342 and $12,008

Inventory
Prepaid expenses and other current assets

Total current assets
Property and equipment, net
Long-term receivables, net
Goodwill
Identifiable intangibles, net
Other non-current assets

Total assets

LIABILITIES AND STOCKHOLDERS’ EQUITY
Current liabilities:

Accounts payable
Accrued payroll expense
Other accrued liabilities
Current maturities of long-term debt
Borrowings on revolving credit
Total current liabilities

Long-term debt
Deferred income taxes
Other non-current liabilities

Total liabilities

Stockholders’ equity:

Common stock, $.01 par value: 600,000 shares authorized; 96,534 and 99,107
shares issued and outstanding

Additional paid-in capital
Accumulated other comprehensive loss
Retained earnings
Unearned ESOP shares

Total stockholders’ equity
Total liabilities and stockholders’ equity

See accompanying notes

43

PATTERSON COMPANIES, INC.
CONSOLIDATED STATEMENTS OF INCOME
AND OTHER COMPREHENSIVE INCOME
(In thousands, except per share amounts)

Fiscal Year Ended

Net sales
Cost of sales
Gross profit
Operating expenses
Operating income from continuing operations
Other income (expense):
Other income, net
Interest expense

Income from continuing operations before taxes
Income tax expense
Net income from continuing operations
Net income (loss) from discontinued operations
Net income
Basic earnings (loss) per share:
Continuing operations

Discontinued operations

Net basic earnings per share

Diluted earnings (loss) per share:

Continuing operations
Discontinued operations

Net diluted earnings per share

Weighted average shares:

Basic
Diluted

Dividends declared per common share
Comprehensive income

Net income
Foreign currency translation loss
Cash flow hedges, net of tax

Comprehensive income

April 29, 2017
April 30, 2016
April 25, 2015
$ 5,593,127 $ 5,386,703 $ 3,910,865
2,850,316
1,060,549
755,963
304,586

4,291,730
1,301,397
1,013,469
287,928

4,063,955
1,322,748
975,035
347,713

6,013
(43,060)
250,881
77,093
173,788
(2,895)
170,893 $

4,045
(50,065)
301,693
116,009
185,684
1,500
187,184 $

3,425
(33,693)
274,318
94,235
180,083
43,178
223,261

1.83 $

1.91 $

(0.03)

0.02

1.80 $

1.93 $

1.82 $
(0.03)
1.79 $

1.90 $
0.01
1.91 $

1.82

0.44

2.26

1.81
0.43
2.24

94,897
95,567

97,222
97,902

0.98 $

0.90 $

98,989
99,694
0.82

170,893 $
(26,450)
1,745
146,188 $

187,184 $
(9,552)
1,934
179,566 $

223,261
(73,271)
(12,445)
137,545

$

$

$

$

$

$

$

$

See accompanying notes

44

 PATTERSON COMPANIES, INC.
CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS’ EQUITY
(In thousands)

Additional
Paid-in
Capital

Accumulated
Other
Comprehensive
Income (Loss)

Retained
Earnings

Unearned
ESOP
Shares

Total

Balance at April 26, 2014
Foreign currency translation

Cash flow hedges
Net income

Dividends declared
Common stock issued and
related tax benefits

Repurchase of common
stock
Stock based compensation

ESOP activity
Balance at April 25, 2015

Foreign currency translation

Cash flow hedges

Net income

Dividends declared

Common stock issued and
related tax benefits

Repurchase of common
stock

Stock based compensation

ESOP activity

Balance at April 30, 2016

Foreign currency translation

Cash flow hedges

Net income

Dividends declared

Common stock issued and
related tax benefits

Repurchase of common
stock

Stock based compensation
ESOP activity

Balance at April 29, 2017

Common Stock

Number
103,965 $1,040 $

Amount

—

—
—

—

—

—
—

—

— $
—

—
—

—

507

5

11,331

(1,194)
—

—
103,278

(12)
(5,747)
— 15,442
—
—
21,026
1,033

—

—

—

—

—

—

—

—

—

—

—

—

208

2

12,875

(4,379)
—

—

99,107
—

—

—

—

282

(44)
—
— 14,576
—
—
48,477

991

—

—

—

—

3

—

—

—

—

6,786

(2,855)
—
—

(28)
—
— 17,710
—
—
96,534 $ 966 $ 72,973 $

25,370 $1,531,198 $ (85,944) $1,471,664
(73,271)
(73,271)

—

—

(12,445)
—

—

—

—
—

—

—
223,261

(82,531)

—

(41,780)
—

—
—

—

—

—
—

—

8,206

(12,445)
223,261

(82,531)

11,336

(47,539)
15,442

8,206

(60,346) 1,630,148

(77,738)

1,514,123

(9,552)

1,934

—

—

—

—

—

187,184

(88,218)

—

—

—

—

—

—

(9,552)

1,934

187,184

(88,218)

12,877

— (199,956)

— (200,000)

—

—

—

—

—

8,822

14,576

8,822

(67,964) 1,529,158

(68,916)

1,441,746

(26,450)

1,745

—

—

—

—

—

170,893

(93,461)

—

—

—

—

—

—

(26,450)

1,745

170,893

(93,461)

6,789

— (125,356)

— (125,384)

—
—

17,710
845
(92,669) $1,481,234 $ (68,071) $1,394,433

—
845

—
—

See accompanying notes

45

PATTERSON COMPANIES, INC.
CONSOLIDATED STATEMENTS OF CASH FLOWS
(In thousands) 

Operating activities:

Net income
Net income (loss) from discontinued operations

Net income from continuing operations

Adjustments to reconcile net income from continuing operations
to net cash provided by operating activities:

Depreciation
Amortization
Intangible asset impairment
Bad debt expense
Non-cash employee compensation
Accelerated amortization of debt issuance costs on early
retirement of debt

Excess tax benefits from stock-based compensation
Deferred income taxes
Change in assets and liabilities, net of acquired:

Receivables
Inventory
Accounts payable
Accrued liabilities
Long term receivables
Other changes from operating activities, net
Net cash provided by operating activities- continuing
operations

Net cash provided by (used in) operating activities-
discontinued operations

Net cash provided by operating activities

Investing activities:

Additions to property and equipment
Acquisitions and equity investments, net of cash assumed
Proceeds from sale of securities
Purchase of investments
Other investing activities

Net cash provided by (used in) investing activities- continuing
operations

Net cash provided by investing activities- discontinued
operations

Net cash provided by (used in) investing activities

Financing activities:
Dividends paid
Repurchases of common stock
Proceeds from issuance of long-term debt
Debt issuance costs
Debt amendment costs
Retirement of long-term debt
Settlement of swap

46

Fiscal Year Ended

April 29, 2017

April 30, 2016

April 25, 2015

$

170,893 $
(2,895)

187,184 $
1,500

173,788

185,684

223,261
43,178

180,083

40,004
43,814
36,312
1,642
19,025

60
—
(13,713)

(103,181)
(961)
59,654
(9,009)
(63,976)
(17,845)

34,315
48,068
—
8,246
28,851

5,153
(2,656)
(16,034)

(57,249)
(118,351)
119,690
(4,055)
(38,882)
2,093

23,768
20,755
—
2,546
23,070

—
(255)
460

(40,696)
(21,754)
10,286
42,555
814
(36,568)

165,614

194,873

205,064

(2,895)
162,719

(38,544)
156,329

57,627
262,691

(47,019)
—
—
—
48,212

(79,354)
(1,106,583)
48,744
—
22,320

(60,662)
(10,515)
40,775
(543)
18,035

1,193

(1,114,873)

(12,910)

—
1,193

714,239
(400,634)

3,311
(9,599)

(95,910)
(125,384)
—
—
(1,266)
(26,238)
—

(90,597)
(200,000)
1,000,000
(11,600)
—
(682,375)
—

(81,760)
(47,539)
250,000
—
—
(250,000)
(29,003)

Draw on revolver
Common stock issued, net
ESOP activity
Excess tax benefits from stock-based compensation
Net cash provided by (used in) financing activities
Effect of exchange rate changes on cash
Net increase (decrease) in cash and cash equivalents
Cash and cash equivalents at beginning of period
Cash and cash equivalents at end of period

Supplemental disclosures:

Income taxes paid
Interest paid

39,000
8,721
(1,086)
—
(202,163)
(4,243)
(42,494)
137,453

94,959 $

20,000
4,825
(133)
2,749
42,869
(8,371)
(209,807)
347,260
137,453 $

—
7,300
(188)
255
(150,935)
(19,805)
82,352
264,908
347,260

108,394 $

151,662 $

34,972

37,883

110,909
34,076

$

$

See accompanying notes

47

PATTERSON COMPANIES, INC.
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

April 29, 2017 
(Dollars, except per share amounts, and shares in thousands)

1. Summary of Significant Accounting Policies

Description of Business

Patterson Companies, Inc. (referred to herein as “Patterson” or in the first person notations “we,” “our,” and “us”) 
is a value-added specialty distributor serving the U.S. and Canadian dental supply and the U.S., Canadian and U.K. 
animal health supply markets. Patterson has three reportable segments: Dental, Animal Health and Corporate.

Basis of Presentation

The  consolidated  financial  statements  include  the  accounts  of  our  wholly  owned  subsidiaries.  Intercompany 
transactions and balances have been eliminated in consolidation. The respective assets of PDC Funding Company, 
LLC and PDC Funding Company II, LLC would be available first and foremost to satisfy the claims of their respective 
creditors. There are no known creditors of PDC Funding Company, LLC or PDC Funding Company II, LLC.

Fiscal Year End

We operate with a 52-53 week accounting convention with our fiscal year ending on the last Saturday in April. 
Fiscal years 2017, 2016 and 2015 ended on April 29, 2017, April 30, 2016 and April 25, 2015, respectively.  Fiscal 
years 2017 and 2015 consisted of 52 weeks, while fiscal year 2016 consisted of 53 weeks. Fiscal year 2018 will end 
on April 28, 2018 and will consist of 52 weeks.

Use of Estimates in the Preparation of Financial Statements

The preparation of financial statements in conformity with U.S. generally accepted accounting principles requires 
management  to  make  estimates  and  assumptions  that  affect  the  reported  amounts  of  assets  and  liabilities  and 
disclosure  of  contingent  assets  and  liabilities  at  the  date  of  the  financial  statements  and  the  reported  amounts  of 
revenues and expenses during the reporting period. Actual results could differ from those estimates.

Reclassifications

None.

Cash and Cash Equivalents

Cash equivalents consist primarily of investments in money market funds and government securities. The maturity 
of these securities at the time of purchase is 90 days or less. All cash and cash equivalents are classified as available-
for-sale and carried at fair value, which approximates cost.

Inventory

Inventory consists of merchandise held for sale and is stated at the lower of cost or market. Cost is determined 
using the last-in, first-out ("LIFO") method for all inventories, except for foreign inventories, which are valued using the 
first-in, first-out ("FIFO") method. Inventories valued at LIFO represented 84% and 84% of total inventories at April 29, 
2017 and April 30, 2016, respectively.

The accumulated LIFO reserve was $77,816 at April 29, 2017 and $76,501 at April 30, 2016. We believe that 

inventory replacement cost exceeds the inventory balance by an amount approximating the LIFO reserve.

Property and Equipment

Property and equipment are stated at cost. Depreciation is calculated on the straight-line method over estimated 
useful lives of up to 39 years for buildings or the expected remaining life of purchased buildings, the term of the lease 
for leasehold improvements, 3 to 10 years for computer hardware and software, and 5 to 10 years for furniture and 
equipment.

48

Goodwill and Other Indefinite-Lived Intangible Assets

Goodwill represents the excess of cost over the fair value of identifiable net assets of businesses acquired. We 
have two reporting units as of April 29, 2017; dental and animal health. Our Corporate reportable segment's assets 
and liabilities, and net sales and expenses, are allocated to the two reporting units. Other indefinite-lived intangible 
assets include copyrights, trade names and trademarks.

We evaluate goodwill at least annually. If we determine that the fair value of the reporting unit may be less than 
its carrying amount, we evaluate goodwill using a two-step impairment test. Otherwise, we conclude that no impairment 
is indicated and we do not perform the two-step impairment test. In fiscal 2017, we determined it was appropriate to 
perform a two-step impairment test.

The first step of the goodwill impairment test compares the book value of a reporting unit, including goodwill, with 
its fair value, as determined primarily by its discounted cash flows. If the book value of a reporting unit exceeds its fair 
value, the second step of the impairment test is performed to determine the amount of goodwill impairment loss to be 
recorded. The determination of fair value involves uncertainties because it requires management to make assumptions 
and to apply judgment to estimate industry and economic factors and the profitability of future business strategies. 
Patterson conducts impairment testing based on current business strategy in light of present industry and economic 
conditions, as well as future expectations. Additionally, in assessing goodwill for impairment, the reasonableness of 
the implied control premium is considered based on market capitalizations and recent market transactions.

Other indefinite-lived intangible assets are assessed for impairment by comparing the carrying value of an asset 
with its fair value. If the carrying value exceeds fair value, an impairment loss is recognized in an amount equal to the 
excess. The determination of fair value involves assumptions, including projected revenues and gross profit levels, as 
well as consideration of any factors that may indicate potential impairment.

In the fourth quarter of fiscal 2017, management completed its annual goodwill and other indefinite-lived intangible 
asset impairment tests and determined there was no impairment, and that our dental reporting unit was not at risk of 
failing step 1. The animal health reporting unit has a higher level of sensitivity to impairment as management currently 
assesses the various estimates and assumptions used to conduct these tests. Adverse changes to one or more of 
these estimates or assumptions could cause us to recognize a material impairment charge on this reporting unit. At 
April 29, 2017, the estimated fair value of the animal health reporting unit exceeded its book value by approximately 
11%.

Long-Lived Assets

Long-lived assets, including definite-lived intangible assets, are evaluated for impairment whenever events or 
changes in circumstances indicate that the carrying amount of the assets may not be recoverable through the estimated 
undiscounted  future  cash  flows  derived  from  such  assets.  Our  definite-lived  intangible  assets  primarily  consist  of 
customer  lists.  When  impairment  exists,  the  related  assets  are  written  down  to  fair  value  using  level  3  inputs,  as 
discussed further in Note 9. In fiscal 2017, we recorded a non-cash impairment charge of $36,312 related to a distribution 
agreement intangible asset.  Refer to Note 3 for more information.

Financial Instruments

We account for derivative financial instruments under the provisions of Accounting Standards Codification ("ASC") 
Topic 815, “Derivatives and Hedging.” Our use of derivative financial instruments is generally limited to managing well-
defined interest rate risks. We do not use financial instruments or derivatives for any trading purposes.

Revenue Recognition

Revenues are generated from the sale of consumable products, equipment, software products and services, 
technical service parts and labor, freight and delivery charges, and other sources. Revenues are recognized when 
persuasive evidence of an arrangement exists, delivery has occurred or services have been rendered, the price is 
fixed or determinable, and there is reasonable assurance of collection of the sale. Estimates for returns, damaged 
goods, rebates, loyalty programs and other revenue allowances are made at the time the revenue is recognized based 
on the historical experience for such items. In addition to revenues generated from the distribution of consumable 
products under conventional arrangements (buy/sell agreements) where the full market value of the product is recorded 
as revenue, the animal health segment may earn a small amount of commission income for services provided under 
agency agreements with certain pharmaceutical manufacturers. The services generally consist of detailing the product 
and taking the customer’s order. The agency agreement contrasts to a buy/sell agreement in that the animal health 

49

segment does not purchase and handle the product or bill and collect from the customer in an agency relationship 
with a vendor.

Consumable product sales are recorded upon delivery, except in those circumstances where terms of the sale 
are FOB shipping point, in which case sales are recorded upon shipment. Commissions under agency agreements 
are recorded when the services are provided.

Equipment and software product revenues are recognized upon delivery and, if necessary, installation. In those 
circumstances where terms of the sale are FOB shipping point, revenues are recognized when products are transferred 
to the shipping carrier. Revenue derived from post contract customer support for software is deferred and recognized 
ratably over the period in which the support is provided. Patterson provides financing for select equipment and software 
sales. Revenue is recorded at the present value of the finance contract, with discount, if any, and interest income 
recognized over the life of the finance contract as other income, net in our consolidated statement of income. See 
Note 7 for more information regarding customer financing.

Other revenue, including freight and delivery charges and technical service parts and labor, is recognized when 

the related product revenue is recognized or when the product or services are provided to the customer.

The receivables that result from the recognition of revenue are reported net of the related allowances discussed 
above. Patterson maintains a valuation allowance based upon the expected collectability of receivables held. Estimates 
are used to determine the valuation allowance and are based on several factors, including historical collection data, 
economic trends and credit worthiness of customers. Receivables are written off when we determine the amounts to 
be uncollectible, typically upon customer bankruptcy or non-response to continuous collection efforts. The portions of 
receivable amounts that are not expected to be collected during the next twelve months are classified as long-term.

Patterson has a relatively large, dispersed customer base and no single customer accounts for more than 10%
of consolidated net sales. In addition, the equipment sold to customers under finance contracts generally serves as 
collateral for the contract and the customer provides a personal guarantee as well.

Net sales do not include sales tax as we are considered a pass-through conduit for collecting and remitting sales 

tax.

Patterson Advantage Loyalty Program

The Dental segment provides a point-based awards program to qualifying customers involving the issuance of 
“Patterson Advantage dollars” which can be used toward equipment and technology purchases. The program was 
initiated on January 1, 2009 and runs on a calendar year schedule. Patterson Advantage dollars earned during a 
program year expire one year after the end of the program year. The cost and corresponding liability associated with 
the program are recognized as contra-revenue in accordance with ASC Topic 605-50, “Revenue Recognition-Customer 
Payments and Incentives.” As of April 29, 2017, we believe we have sufficient experience with the program to reasonably 
estimate the amount of Patterson Advantage dollars that will not be redeemed and thus have recorded a liability for 
87% of the maximum potential amount that could be redeemed. We use the redemption recognition method and we 
recognize the estimated value of unused Advantage dollars as a percentage of Patterson Advantage dollars earned. 
Breakage recognized was immaterial to all periods presented.

Freight and Delivery Charges

Freight and delivery charges are included in cost of sales in the consolidated statements of income.

Advertising

We expense all advertising and promotional costs as incurred, except for direct marketing expenses, which are 
expensed over the shorter of the life of the asset or one year. Total advertising and promotional expenses were $10,128, 
$12,113 and $10,181 for fiscal years 2017, 2016 and 2015, respectively. There were no deferred direct-marketing 
expenses included in the consolidated balance sheets as of April 29, 2017 and April 30, 2016.

Income Taxes

The liability method is used to account for income tax expense. Under this method, deferred tax assets and 
liabilities are determined based on differences between financial reporting and tax bases of assets and liabilities and 
are measured using the enacted tax rates and laws that will be in effect when the differences are expected to reverse.

50

Valuation allowances are established for deferred tax assets if, after assessment of available positive and negative 

evidence, it is more likely than not that the deferred tax asset will not be fully realized.

Employee Stock Ownership Plan ("ESOP")

Compensation expense related to our defined contribution ESOP is computed based on the shares allocated 

method.

Self-insurance

Patterson  is  self-insured  for  certain  losses  related  to  general  liability,  product  liability,  automobile,  workers’ 
compensation and medical claims. We estimate our liabilities based upon an analysis of historical data and actuarial 
estimates. While current estimates are believed reasonable based on information currently available, actual results 
could differ and affect financial results due to changes in the amount or frequency of claims, medical cost inflation or 
other factors. Historically, actual results related to these types of claims have not varied significantly from estimated 
amounts.

Stock-based Compensation

We recognize stock-based compensation expense based on estimated grant date fair values.  The grant date 
fair value of stock options and stock purchases made through our Employee Stock Purchase Plan and our Capital 
Accumulation Plan are estimated using the Black-Scholes option pricing valuation model.  The grant date fair value 
of  performance  stock  units  that  vest  upon  meeting  certain  market  conditions  is  estimated  using  the  Monte  Carlo 
valuation model. These valuations require estimates to be made including expected stock price volatility which considers 
historical volatility trends, implied future volatility based on certain traded options and other factors. We estimate the 
expected life of awards based on several factors, including types of participants, vesting schedules, contractual terms 
and various factors surrounding exercise behavior of different groups.

The grant date fair value of time-based restricted stock awards and restricted stock units is calculated based on 

the closing price of our common stock on the date of grant.  

Compensation expense for all share-based payment awards is recognized over the requisite service period (or 

to the date a participant becomes eligible for retirement, if earlier) for awards that are expected to vest. 

Comprehensive Income

Comprehensive  income  is  computed  as  net  income  plus  certain  other  items  that  are  recorded  directly  to 
stockholders’ equity. Significant items included in comprehensive income are foreign currency translation adjustments 
and the effective portion of cash flow hedges, net of tax. Foreign currency translation adjustments do not include a 
provision for income tax because earnings from foreign operations are considered to be indefinitely reinvested outside 
the U.S. The income tax expense (benefit) related to cash flow hedge losses was $1,057, $883 and $(10,843) for the 
fiscal years ended April 29, 2017, April 30, 2016 and April 25, 2015, respectively.

Earnings Per Share

The amount of basic earnings per share is computed by dividing net income by the weighted average number 
of outstanding common shares during the period. The amount of diluted earnings per share is computed by dividing 
net income by the weighted average number of outstanding common shares and common share equivalents, when 
dilutive, during the period.

The following table sets forth the denominator for the computation of basic and diluted earnings per share. There 

were no material adjustments to the numerator.

51

Denominator

Denominator for basic earnings per share – weighted average
shares

Effect of dilutive securities – stock options, restricted stock and
stock purchase plans

Denominator for diluted earnings per share – adjusted weighted
average shares

Fiscal Year Ended

April 29, 2017

April 30, 2016

April 25, 2015

94,897

97,222

98,989

670

680

705

95,567

97,902

99,694

Potentially  dilutive  securities  representing  1,133,  765  and  147  shares  for  fiscal  years  2017,  2016  and  2015, 
respectively, were excluded from the calculation of diluted earnings per share because their effects were anti-dilutive.

Recent Accounting Pronouncements

In May 2014, the Financial Accounting Standards Board ("FASB") issued Accounting Standards Update ("ASU") 
No. 2014-09,  "Revenue  from  Contracts  with  Customers  (Topic  606)". ASU  No.  2014-09  supersedes  the  revenue 
recognition requirements in "Revenue Recognition (Topic 605)," and requires entities to recognize revenue in a way 
that depicts the transfer of promised goods or services to customers in an amount that reflects the consideration to 
which the entity expects to be entitled in exchange for those goods or services. In July 2015, the FASB deferred the 
effective date of this pronouncement by one year to December 15, 2017 for annual reporting periods beginning after 
that  date.  Early  adoption  is  permitted,  but  not  before  the  original  effective  date,  which  for  annual  periods  was 
December 15, 2016. Companies may use either a full retrospective or a modified retrospective approach to adopt the 
standard.  We plan to adopt the new guidance in the first quarter of fiscal 2019 and are currently evaluating the standard, 
including the method we will use for adoption and the effect it will have on our financial statements. We do not expect 
the  standard  to  materially  affect  our  consolidated  net  earnings,  financial  position,  or  cash  flows.  We  are  currently 
evaluating the new standard as it relates to certain sales transactions in which products are shipped directly from the 
vendor to our customers.  We currently report these sales on a gross basis, and are evaluating if we will be required 
to report these sales on a net basis.  Such sales represented approximately 2% of consolidated net sales in fiscal 
2017. Any change to net presentation would not impact gross margin or earnings.

In  July  2015,  the  FASB  issued  ASU  No. 2015-11,  "Inventory  (Topic  330),  Simplifying  the  Measurement  of 
Inventory." ASU 2015-11 requires inventory measured using any method other than LIFO or the retail inventory method 
to be subsequently measured at the lower of cost or net realizable value, rather than at the lower of cost or market. 
Subsequent measurement of inventory using the LIFO and retail inventory method is unchanged. We are required to 
adopt the new pronouncement in the first quarter of fiscal 2018, and plan to do so at that time. We are evaluating the 
effect of adopting this pronouncement, but do not, at this time, anticipate a material impact to our financial statements 
once implemented.

In January 2016, the FASB issued ASU No. 2016-01 "Financial Instruments- Recognition and Measurement of 
Financial  Assets  and  Financial  Liabilities  (Subtopic  825-10)",  which  amends  certain  aspects  of  recognition, 
measurement, presentation and disclosure of financial instruments, including the requirement to measure certain equity 
investments at fair value with changes in fair value recognized in net income. We are required to adopt the ASU No. 
2016-01 in the first quarter of fiscal 2019, and plan to do so at that time. Early adoption is permitted. We are evaluating 
the impact of adopting this pronouncement.

In February 2016, the FASB issued ASU No. 2016-02, "Leases (Topic 842)," which requires lessees to recognize 
assets and liabilities on the balance sheet for the rights and obligations created by most leases, as well as requires 
additional qualitative and quantitative disclosures. We are required to adopt ASU 2016-02 in the first quarter of fiscal 
2020, with early adoption permitted. We are evaluating the impact of adopting this pronouncement.

In  March  2016,  the  FASB  issued  ASU  No.  2016-09,  "Compensation  -  Stock  Compensation  (Topic  718): 
Improvements to Employee Share-Based Payment Accounting." ASU No. 2016-09 eliminates the additional paid-in 
capital pool concept and requires that excess tax benefits and tax deficiencies be recorded in the income statement 
when  awards  are  settled.  ASU  No.  2016-09  also  addresses  simplifications  related  to  statement  of  cash  flows 
classification, accounting for forfeitures, and minimum statutory tax withholding requirements. During the first quarter 
of fiscal 2017, we adopted ASU No. 2016-09. As a result of this adoption, we recognized $2,493 of excess tax benefits 

52

related to share-based payments in our provision for income taxes for the fiscal year ended April 29, 2017. These 
items were historically recorded in additional paid-in capital. In addition, for the fiscal year ended April 29, 2017, cash 
flows related to excess tax benefits are classified as an operating activity along with other income tax cash flows. No 
prior period amounts have been adjusted. Cash paid on employees' behalf related to shares withheld for tax purposes 
continues to be classified as a financing activity. Our share-based compensation expense in each period continues to 
reflect estimated forfeitures.

In August 2016, the FASB issues ASU No. 2016-15, "Statement of Cash Flows: Classification of Certain Cash 
Receipts and Payments."  ASU No. 2016-15 provides guidance on eight specific cash flow issues with the objective 
of reducing diversity in practice. The guidance is effective for interim and annual periods beginning after December 
15, 2017. Early adoption is permitted in any interim or annual period.  During the third quarter of fiscal 2017, we adopted 
ASU No. 2016-15 and it had no material impact on the consolidated financial statements.

2. Cash and Cash Equivalents

At April 29, 2017 and April 30, 2016, cash and cash equivalents consisted of the following:

Cash on hand
Money market funds

Total

Cash on hand is generally in interest earning accounts.

April 29, 2017
$

88,161 $

6,798

$

94,959 $

April 30, 2016
122,844
14,609
137,453

3. Goodwill and Other Intangible Assets

The changes in the carrying value of goodwill for each of our reportable segments for the fiscal year ended 

April 29, 2017 are as follows:

Dental
Animal Health
Corporate
Total

Balance at
April 30, 2016
$ 139,129 $
677,463
—

$ 816,592 $

Activity in fiscal 2017 primarily consists of the impact from foreign currency translation.

Balances of other intangible assets, excluding goodwill, are as follows:

Other
Activity

Balance at
April 29, 2017
(840) $ 138,289
675,258
—
(3,045) $ 813,547

(2,205)
—

April 29, 2017

Accumulated 
Amortization

Gross

Net

Gross

April 30, 2016

Accumulated 
Amortization

Net

$

29,900 $

— $

29,900 $

29,900 $

— $

29,900

353,237
129,426

67,483
35,580

285,754
93,846

356,707
130,516

44,953
22,454

311,754
108,062

Unamortized - indefinite lived:

Copyrights, trade names and
trademarks

Amortized - definite lived:

Customer relationships
Trade names and trademarks
Developed technology and
other

38,273
59,581
479,397
141,336
Total amortized intangible assets
Total identifiable intangible assets $ 566,772 $ 141,336 $ 425,436 $ 671,136 $ 161,839 $ 509,297

154,013
641,236

94,432
161,839

15,936
395,536

54,209
536,872

In fiscal 2006, we extended our exclusive North American distribution relationship with Sirona Dental Systems 
for Sirona’s CEREC 3D dental restorative system. At that time, we paid a $100,000 distribution fee to extend the 

53

existing exclusive relationship for at least a 10-year beginning in 2007. This distribution fee has been accounted for 
as an intangible asset in our Dental segment that has been amortized since 2007.

Based on our November 2016 decision not to extend sales exclusivity for the full Sirona portfolio of products, we 
recorded a pre-tax non-cash impairment charge of $36,312 in our Dental segment in the third quarter fiscal 2017, 
related to the distribution fee associated with the CEREC product component of this arrangement. This charge was 
recorded within operating expenses in the consolidated statements of income and other comprehensive income.

With respect to the amortized intangible assets, future amortization expense is expected to approximate $38,811, 
$36,320, $35,022, $34,919 and $34,602 for fiscal years 2018, 2019, 2020, 2021 and 2022, respectively. Actual amounts 
of amortization expense may differ from estimated amounts due to additional intangible asset acquisitions, changes 
in foreign currency exchange rates, impairment of intangible assets, accelerated amortization of intangible assets and 
other events.

4. Discontinued Operations

In August 2015, we sold all of the outstanding shares of common stock of Patterson Medical Holdings, Inc., our 
wholly owned subsidiary responsible for our rehabilitation supply business ("Patterson Medical"), for $716,886 in cash 
to Madison Dearborn Partners. As additional consideration for the shares of Patterson Medical, we obtained a number 
of common units of the parent company of the buyer equal to 10% of the common units outstanding at closing. Unlike 
the other common units, these units will only become entitled to begin participating in distributions to the common unit 
holders at such time, if any, as the Madison Dearborn Partners’ investor cash inflows equal or exceed 2.5 times the 
Madison Dearborn Partners’ investor cash outflows. These units are non-transferable. 

In connection with the above described transaction, we also entered into a transition services agreement with 
our former subsidiary, pursuant to which Patterson Medical, as owned by Madison Dearborn Partners, is paying us to 
provide, among other things, certain information technology, distribution, facilities, finance, tax and treasury, and human 
resources services for up to 24 months after closing.

We classified Patterson Medical’s results of operations as discontinued operations for all periods presented in 
the consolidated statements of income and other comprehensive income. The operations and cash flows of Patterson 
Medical have been eliminated from our continuing operations, which were previously recorded as the rehabilitation 
supply reportable segment. Net sales from discontinued operations were $168,504 for fiscal year ended April 30, 2016. 
For the fiscal year ended April 29, 2017, net loss from discontinued operations was $2,895, which was due to a change 
in estimate of the tax impact of the sale of Patterson Medical.

5. Property and Equipment

Property and equipment consisted of the following items:

Land
Buildings
Leasehold improvements
Furniture and equipment
Computer hardware and software
Construction-in-progress

Property and equipment, gross

Accumulated depreciation

Property and equipment, net

6. Debt

Our long-term debt consists of the following:

April 29, 2017
$

11,518 $

April 30, 2016
11,585
111,386
26,291
169,110
141,727
95,450
555,549
(262,234)
293,315

110,807
25,173
159,886
206,402
36,211
549,997
(251,545)
298,452 $

$

54

Senior notes due fiscal 2018 (1)
Senior notes due fiscal 2019 (2)
Senior notes due fiscal 2022 (2)
Senior notes due fiscal 2024 (2)
Senior notes due fiscal 2025 (3)
Term loan due fiscal 2022 (4)
Less: Deferred debt issuance costs

Total debt

Less: Current maturities of long-term debt

Long-term debt

Interest Rate

April 29, 2017

April 30, 2016

Carrying Value

5.75% $

150,000 $

2.95%

3.59%

3.74%

3.48%

2.24%

60,000

165,000

100,000

250,000

291,387

(3,361)

1,013,026

(14,754)

150,000

60,000

165,000

100,000

250,000

317,625

(3,970)

1,038,655

(16,500)

$

998,272 $

1,022,155

(1)  Issued in March 2008.
(2)  Issued in December 2011.
(3)  Issued in March 2015.
(4)  Issued in June 2015, amended in January 2017.  Interest rate is LIBOR plus 1.25% as of April 29, 2017. 

Future principal payments due, based on stated contractual maturities for our long-term debt, are as follows as 

of April 29, 2017:

Fiscal Year
2018 (1)
2019

2020

2021

2022

Thereafter

Total

$

164,754

76,598

23,975

29,508

371,552

350,000

$ 1,016,387

(1) Includes $150,000 classified as long-term debt on the consolidated balance sheet as we have both the intent and 
ability to refinance at the time the debt is set to mature in March 2018.

During fiscal 2016, we entered into a credit agreement (the "Credit Agreement"), under which the lenders provided 
us with senior unsecured lending facilities of up to $1,500,000, consisting of a $1,000,000 unsecured term loan and 
a $500,000 unsecured revolving line of credit. The Credit Agreement was due to expire in fiscal 2021. 

In the third quarter of fiscal 2017, we entered into an amendment of the Credit Agreement (the “Amended Credit 
Agreement”), consisting of a $295,075 term loan and a $750,000 revolving line of credit.  Interest on borrowings is 
variable and is determined as a base rate plus a spread.  This spread, as well as a commitment fee on the unused 
portion of the facility, is based on our leverage ratio, as defined in the Amended Credit Agreement. The term loan and 
revolving credit facilities will mature no later than January 2022. As of April 29, 2017, $291,387 of the Amended Credit 
Agreement unsecured term loan was outstanding at an interest rate of 2.24%, and $59,000 was outstanding under 
the Amended Credit Agreement revolving line of credit at an interest rate of 2.19%. At April 30, 2016, $317,625 was 
outstanding under the Credit Agreement unsecured term loan at an interest rate of 1.81%, and $20,000 was outstanding 
under the Credit Agreement revolving line of credit at an interest rate of 3.88%.

We are subject to various financial covenants under our debt agreements including the maintenance of leverage 
and interest coverage ratios. In the event of our default, any outstanding obligations may become due and payable 
immediately. We were in material compliance with the covenants under our debt agreements as of April 29, 2017.

7. Customer Financing

55

As a convenience to our customers, we offer several different financing alternatives, including a third party program 
and a Patterson-sponsored program. For the third party program, we act as a facilitator between the customer and 
the third party financing entity with no on-going involvement in the financing transaction. Under our sponsored program, 
equipment purchased by customers with strong credit may be financed up to a maximum of $1,000. We generally sell 
our customers’ financing contracts to outside financial institutions in the normal course of our business. These financing 
arrangements are accounted for as a sale of assets under the provisions of ASC 860, Transfers and Servicing. We 
currently have two arrangements under which we sell these contracts.

First, we operate under an agreement to sell a portion of our equipment finance contracts to commercial paper 
conduits with The Bank of Tokyo-Mitsubishi UFJ, Ltd. ("BTMU") serving as the agent. We utilize PDC Funding to fulfill 
a requirement of participating in the commercial paper conduit. We receive the proceeds of the contracts upon sale 
to BTMU. At least 9% of the proceeds are held by the conduit as security against eventual performance of the portfolio.  
This percentage can be greater and is based upon certain ratios defined in the agreement with BTMU.  The capacity 
under the agreement with BTMU at April 29, 2017 was $575,000.

Second, we maintain an agreement with Fifth Third Bank ("Fifth Third") whereby the bank purchases customers’ 
financing contracts. PDC Funding II sells financing contracts to Fifth Third. We receive the proceeds of the contracts 
upon sale to Fifth Third. At least 10% of the proceeds are held by the conduit as security against eventual performance 
of the portfolio.  This percentage can be greater and is based upon certain ratios defined in the agreement with Fifth 
Third.  The capacity under the agreement with Fifth Third at April 29, 2017 was $100,000.

We retain servicing responsibilities for the financing contracts under both arrangements, for which we are paid 
a  servicing  fee.  The  servicing  fees  we  receive  are  considered  adequate  compensation  for  services  rendered. 
Accordingly, no servicing asset or liability has been recorded. 

The portion of the purchase price for the receivables held by the conduits is deemed a deferred purchase price 
receivable, which is paid to the applicable special purpose entity as payments on the customers’ financing contracts 
are collected from customers. The difference between the carrying amount of the receivables sold under these programs 
and the sum of the cash and the current fair value of the deferred purchase price receivables is recognized as a gain 
on  sale  of  the  related  receivables  and  recorded  in  net  sales  in  the  consolidated  statements  of  income  and  other 
comprehensive  income.  Expenses  incurred  related  to  customer  financing  activities  were  recorded  in  operating 
expenses in our consolidated statements of income and other comprehensive income. 

During fiscal 2017, 2016 and 2015, we sold $357,965, $359,646 and $312,303, respectively, of contracts under 
these arrangements. We recorded net sales in the consolidated statements of income and other comprehensive income 
of $20,580, $30,123 and $21,668 during fiscal 2017, 2016 and 2015, respectively, related to these contracts sold.

Included in cash and cash equivalents in the consolidated balance sheets are $17,902 and $27,186 as of April 29, 
2017  and  April 30,  2016,  respectively,  which  represent  cash  collected  from  previously  sold  customer  financing 
arrangements that have not yet been settled. Included in current receivables in the consolidated balance sheets are 
$124,098, net of unearned income of $940, and $87,406, net of unearned income of $1,768, as of April 29, 2017 and 
April 30, 2016, respectively, of finance contracts that had not yet been sold as of those dates. A total of $613,586 of 
finance contracts receivable sold under the arrangements was outstanding at April 29, 2017. The deferred purchase 
price  receivable  under  the  arrangements  was  $119,798  and  $108,837  as  of  April 29,  2017  and  April 30,  2016, 
respectively. Since the internal financing program began in 1994, bad debt write-offs have amounted to less than 1%
of the loans originated.

The agreements require us to maintain a minimum current ratio and maximum leverage ratio. We were in material 

compliance with those covenants at April 29, 2017.

8. Derivative Financial Instruments

We are a party to certain offsetting and identical interest rate cap agreements entered into to fulfill certain covenants 
of the equipment finance contract sale agreements. The interest rate cap agreements also provide a credit enhancement 
feature for the financing contracts sold by PDC Funding and PDC Funding II to the commercial paper conduit.

The interest rate cap agreements are canceled and new agreements are entered into periodically to maintain 
consistency with the dollar maximum of the sale agreements and the maturity of the underlying financing contracts.  
As of April 29, 2017, PDC Funding had purchased an interest rate cap from a bank with a notional amount of $575,000

56

 
and a maturity date of November 2023. We sold an identical interest rate cap to the same bank.  As of April 29, 2017, 
PDC Funding II had purchased an interest rate cap from a bank with a notional amount of $100,000 and a maturity 
date of July 2024. We sold an identical interest rate cap to the same bank. 

These interest rate cap agreements do not qualify for hedge accounting treatment and, accordingly, we record 
the fair value of the agreements as an asset or liability and the change as income or expense during the period in 
which the change occurs.

In March 2008 we entered into two forward starting interest rate swap agreements, each with notional amounts 
of $100,000 and accounted for as cash flow hedges, to hedge interest rate fluctuations in anticipation of the issuance 
of the senior notes due fiscal 2015 and fiscal 2018. Upon issuance of the hedged debt, we settled the forward starting 
interest rate swap agreements and recorded a $1,000 increase, net of income taxes, to other comprehensive income 
(loss), which is being amortized as a reduction to interest expense over the life of the related debt. 

In January 2014 we entered into a forward interest rate swap agreement with a notional amount of $250,000 and 
accounted for as a cash flow hedge, to hedge interest rate fluctuations in anticipation of refinancing the 5.17% senior 
notes due March 25, 2015. These notes were repaid on March 25, 2015 and replaced with new $250,000 3.48% senior 
notes due March 24, 2025. A cash payment of $29,003 was made in March 2015 to settle the interest rate swap. This 
amount is recorded in other comprehensive income (loss), net of tax, and will be recognized as interest expense over 
the life of the related debt.

The following presents the fair value of derivative instruments included in the consolidated balance sheets:

Derivative type
Assets:

Classification

April 29, 2017

April 30, 2016

Interest rate cap agreements

Other noncurrent assets

Liabilities:

Interest rate cap agreements

Other noncurrent liabilities

$

$

1,188 $

1,188 $

816

816

The following tables present the pre-tax effect of derivative instruments in cash flow hedging relationships on the 
consolidated statements of income and other comprehensive income ("OCI"):

Derivatives in cash flow hedging relationships
Interest rate swap

April 29, 2017

April 30, 2016

April 25, 2015

$

— $

— $

(23,343)

Amount of Gain (Loss) Recognized in OCI on Derivatives (Effective Portion)

Fiscal Year Ended

Amount of Gain (Loss) Reclassified from Accumulated
Other Comprehensive Loss into Income (Effective Portion)

Fiscal Year Ended

Derivatives in cash flow hedging relationships
Interest rate swap

Income statement location
Interest expense

April 29, 2017

April 30, 2016

April 25, 2015

$

(2,802) $

(2,817) $

(56)

We recorded no ineffectiveness during fiscal 2017, 2016 or 2015.  As of April 29, 2017, the estimated pre-tax 
portion of accumulated other comprehensive loss that is expected to be reclassified into earnings over the next twelve 
months is $2,817, which will be recorded as an increase to interest expense.

9. Fair Value Measurements

Fair value is the price at which an asset could be exchanged in a current transaction between knowledgeable, 
willing parties. The fair value hierarchy of measurements is categorized into one of three levels based on the lowest 
level of significant input used:

57

Level 1 –

Quoted prices in active markets for identical assets and liabilities at the measurement date.

Level 2 –

Observable inputs other than quoted prices included in Level 1, such as quoted prices for similar
assets and liabilities in active markets; quoted prices for identical or similar assets and liabilities in
markets that are not active; or other inputs that are observable or can be corroborated by
observable market data.

Level 3 –

Unobservable inputs for which there is little or no market data available. These inputs reflect
management’s assumptions of what market participants would use in pricing the asset or liability.

Our hierarchy for assets and liabilities measured at fair value on a recurring basis is as follows:

Assets:

Cash equivalents

Deferred purchase price receivable

Derivative instruments

Total assets

Liabilities:

Derivative instruments

Assets:

Cash equivalents

Deferred purchase price receivable

Derivative instruments

Total assets

Liabilities:

Derivative instruments

April 29, 2017

Total

Level 1

Level 2

Level 3

$

$

$

$

$

$

6,798 $

6,798 $

— $

—

119,798
1,188

—
—

—
1,188

119,798
—

127,784 $

6,798 $

1,188 $

119,798

1,188 $

— $

1,188 $

—

April 30, 2016

Total

Level 1

Level 2

Level 3

14,609 $

14,609 $

— $

—

108,837

816

—

—

—

816

108,837

—

124,262 $

14,609 $

816 $

108,837

816 $

— $

816 $

—

Cash equivalents – We value cash equivalents at their current market rates. The carrying value of cash equivalents 

approximates fair value and maturities are less than three months.

Deferred purchase price receivable – We value the deferred purchase price receivable based on a discounted 
cash flow analysis using unobservable inputs, which include a forward yield curve, the estimated timing of payments 
and the credit quality of the underlying creditor. Significant changes in any of the significant unobservable inputs in 
isolation would not result in a materially different fair value estimate. The interrelationship between these inputs is 
insignificant.

Derivative instruments – Patterson’s derivative instruments consist of interest rate cap agreements and interest 

rate swaps. These instruments are valued using inputs such as interest rates and credit spreads.

Certain assets are measured at fair value on a non-recurring basis. These assets are not measured at fair value 
on an ongoing basis, but are subject to fair value adjustments under certain circumstances, such as when there is 
evidence of impairment. In fiscal 2017, we recorded a non-cash impairment charge of $36,312 related to a distribution 
agreement intangible asset.  Refer to Note 3 for more information. There were no fair value adjustments to such assets 
in fiscal years 2016 or 2015.

Our debt is not measured at fair value in the consolidated balance sheets. The estimated fair value of our debt 
as of April 29, 2017 and April 30, 2016 was $1,025,761 and $1,064,752, respectively, as compared to a carrying value 
of $1,013,026 and $1,038,655 at April 29, 2017 and April 30, 2016, respectively. The fair value of debt was measured 
using a discounted cash flow analysis based on expected market based yields (i.e. level 2 inputs). 

58

The carrying amounts of receivables, net of allowances, accounts payable, and certain accrued and other current 

liabilities approximated fair value at April 29, 2017 and April 30, 2016.

10. Lease Commitments

Patterson leases facilities for its branch office locations, a few small distribution facilities, and certain equipment. 
These leases are accounted for as operating leases. Future minimum rental payments under noncancelable operating 
leases are as follows at April 29, 2017:

2018
2019
2020
2021
2022
Thereafter

Total

$

$

22,690
15,166
12,516
9,207
5,634
5,815
71,028

Rent expense was $24,502, $23,315 and $16,909 for fiscal years 2017, 2016 and 2015, respectively.

11. Income Taxes

The components of income from continuing operations before taxes are as follows:

Income from continuing operations before taxes

United States

International

Total

April 29,
2017

Fiscal Year Ended

April 30,
2016

April 25,
2015

$

$

217,529 $

270,501 $

33,352

31,192

250,881 $

301,693 $

235,421

38,897

274,318

Significant components of income tax expense are as follows:

Current:

Federal
Foreign
State

Total current

Deferred:

Federal
Foreign
State

Total deferred

Income tax expense

Fiscal Year Ended

April 29,
2017

April 30,
2016

April 25,
2015

$

72,339 $

105,104 $

9,100
9,367
90,806

11,690
15,249
132,043

(11,802)
(28)
(1,883)
(13,713)
77,093 $

(14,308)
323
(2,049)
(16,034)
116,009 $

$

73,004
11,764
9,007
93,775

497
44
(81)
460
94,235

Deferred tax assets and liabilities are included in other non-current assets and deferred income taxes on the 
consolidated balance sheets. Significant components of Patterson’s deferred tax assets (liabilities) as of April 29, 2017
and April 30, 2016 are as follows:

59

 
Deferred tax assets:

Capital accumulation plan
Inventory related items
Bad debt allowance
Stock based compensation expense
Interest rate swap
Foreign tax credit
Net operating loss carryforwards
Other

Gross deferred tax assets

Less: Valuation allowance

Total net deferred tax assets
Deferred tax liabilities
LIFO reserve
Amortizable intangibles
Goodwill
Property, plant, equipment

Total deferred tax liabilities
Deferred net long-term income tax liability

April 29,
2017

April 30,
2016

$

$

7,676 $
6,236
2,317
8,663
8,656
8,917
—
14,269
56,734
(14,053)
42,681

5,898
6,776
2,649
9,985
9,749
9,300
363
11,979
56,699
(14,007)
42,692

(25,833)
(133,037)
(61,108)
(14,389)
(234,367)
(191,686) $

(21,294)
(156,782)
(57,405)
(11,748)
(247,229)
(204,537)

At April 29, 2017, we had a U.S. foreign tax credit asset that will expire in 9 years.  In addition, we have deferred 
tax assets which would give rise to tax capital losses if triggered in the future. These losses have a 5 year carryforward 
period and can only be used against capital gain income.  At this time, we believe that it is more likely than not that 
the foreign tax credit and capital loss carryforward attributes totaling $14,053 will not be fully utilized prior to expiration.  
As a result, a full valuation allowance has been established against these assets.  

No provision has been made for U.S. federal income taxes on certain undistributed earnings of foreign subsidiaries 
that we intend to permanently invest or that may be remitted substantially tax-free. The total undistributed earnings 
that would be subject to federal income tax if remitted under existing law are approximately $121,347 as of April 29, 
2017. Determination of the unrecognized deferred tax liability related to these earnings is not practicable because of 
the complexities with its hypothetical calculation. If a future distribution of these earnings is made, we will be subject 
to U.S. taxes and withholding taxes payable to various foreign governments. A credit for foreign taxes already paid 
may be available to reduce the U.S. tax liability.

In fiscal 2016, we approved a one-time repatriation of approximately $200,000 of foreign earnings. This one-time 
repatriation reduced the overall cost of funding the acquisition of Animal Health International, Inc. In addition, certain 
foreign  cash  at  Patterson  Medical  was  required  to  be  repatriated  as  part  of  the  sale  transaction.  The  continuing 
operations tax impact of $12,300 from the repatriation was recorded in fiscal 2016. During fiscal 2017, we recorded a 
$2,406 benefit related to a change in estimate of the tax impact of the cash repatriation.  We have previously asserted 
that our foreign earnings are permanently reinvested. Except for the repatriations described above, there is no change 
in our on-going assertion.

Income tax expense varies from the amount computed using the U.S. statutory rate. The reasons for this difference 

and the related tax effects are shown below:

60

Tax at U.S. statutory rate
State tax provision, net of federal benefit
Effect of foreign taxes
Permanent differences
Tax on dividends, net of foreign tax credit
Other

Income tax expense

Fiscal Year Ended

April 29,
2017

87,807 $

5,217
(2,602)
(6,861)
(2,406)
(4,062)
77,093 $

April 30,
2016
105,593 $
7,364
(1,195)
(3,693)
12,300
(4,360)
116,009 $

April 25,
2015

96,012
6,479
(1,806)
(5,363)
—
(1,087)
94,235

$

$

We have accounted for the uncertainty in income taxes recognized in the financial statements in accordance with 
ASC Topic 740, “Income Taxes”. This standard clarifies the separate identification and reporting of estimated amounts 
that could be assessed upon audit. The potential assessments are considered unrecognized tax benefits, because, if 
it is ultimately determined they are unnecessary, the reversal of these previously recorded amounts will result in a 
beneficial impact to our financial statements.

As of April 29, 2017 and April 30, 2016, Patterson’s gross unrecognized tax benefits were $14,211 and $13,560, 
respectively.  If  determined  to  be  unnecessary,  these  amounts  (net  of  deferred  tax  assets  of  $3,883  and  $3,800, 
respectively, related to the tax deductibility of the gross liabilities) would decrease our effective tax rate. The gross 
unrecognized tax benefits are included in other long-term liabilities on the consolidated balance sheet.

A summary of the changes in the gross amounts of unrecognized tax benefits for the years ended April 29, 2017

and April 30, 2016 is shown below:

Balance at beginning of period
Additions for tax positions related to the current year
Additions for tax positions of prior years
Reductions for tax positions of prior years
Statute expirations
Settlements
Balance at end of period

April 29,
2017

April 30,
2016

$

$

13,560 $

1,900
418
(194)
(1,145)
(328)
14,211 $

16,661
1,794
560
(1,599)
(3,486)
(370)
13,560

We also recognize both interest and penalties with respect to unrecognized tax benefits as a component of income 
tax expense. As of April 29, 2017 and April 30, 2016, we had recorded $1,568 and $1,438, respectively, for interest 
and penalties. These amounts are also included in other long-term liabilities on the consolidated balance sheet. These 
amounts, net of related deferred tax assets, if determined to be unnecessary, would decrease our effective tax rate. 
During the year ended April 29, 2017, we recorded as part of tax expense $350 related to an increase in our estimated 
liability for interest and penalties.

Patterson files income tax returns, including returns for our subsidiaries, with federal, state, local and foreign 
jurisdictions. During fiscal year 2017, the Internal Revenue Service (“IRS”) began an audit of fiscal years ended April 
25, 2015 and April 30, 2016.  During fiscal 2016, the IRS completed an audit of our fiscal years ended April 27, 2013 
and April 27, 2014.  The outcome of this audit did not have a material adverse impact on our financial statements.  The 
IRS has either examined or waived examination for all periods up to and including our fiscal year ended April 27, 2013, 
resulting in these periods being closed. In addition to the IRS, periodically, state, local and foreign income tax returns 
are examined by various taxing authorities. We do not believe that the outcome of these various examinations will 
have a material adverse impact on our financial statements.

12. Segment and Geographic Data

We present three reportable segments: Dental, Animal Health and Corporate. Dental and Animal Health are 
strategic business units that offer similar products and services to different customer bases. Dental provides a virtually 
complete range of consumable dental products, equipment and software, turnkey digital solutions and value-added 
services to dentists, dental laboratories, institutions, and other healthcare professionals throughout North America. 
Animal Health is a leading, full-line distributor in North America and the U.K. of animal health products, services and 
61

technologies  to  both  the  production-animal  and  companion-pet  markets.  Our  Corporate  segment  is  comprised  of 
general and administrative expenses, including home office support costs in areas such as information technology, 
finance,  legal,  human  resources  and  facilities.  In  addition,  customer  financing  and  other  miscellaneous  sales  are 
reported within Corporate results. Corporate assets consist primarily of cash and cash equivalents, accounts receivable, 
property and equipment and long-term receivables. We evaluate segment performance based on operating income. 
The costs to operate the fulfillment centers are allocated to the operating units based on the through-put of the unit.

The following table presents information about our reportable segments:

Fiscal Year Ended

April 29,
2017

April 30,
2016

April 25,
2015

Net sales

Dental
Animal Health
Corporate

Consolidated net sales

Operating income (loss)

Dental
Animal Health
Corporate

Consolidated operating income

Depreciation and amortization

Dental
Animal Health
Corporate

Consolidated depreciation and amortization

Total assets

Dental
Animal Health
Corporate

Total assets

$ 2,390,219 $ 2,476,234 $ 2,415,003
1,456,570
39,292
$ 5,593,127 $ 5,386,703 $ 3,910,865

2,862,249
48,220

3,159,826
43,082

$

263,671 $

312,176 $

88,132
(63,875)
287,928 $

94,318
(58,781)
347,713 $

300,357
56,670
(52,441)
304,586

11,840 $
50,144
21,834
83,818 $

18,903 $
44,243
19,237
82,383 $

18,568
8,861
17,094
44,523

April 29,
2017

April 30,
2016

$

$

$

$

863,970 $

994,113
2,064,302
462,389
$ 3,507,913 $ 3,520,804

2,119,512
524,431

The following table presents sales information by product for all of our reportable segments:

62

Consolidated

Consumable
Equipment and software
Other

Total

Dental

Consumable
Equipment and software
Other

Total
Animal Health

Consumable
Equipment and software
Other

Total

Corporate
Other

Total

Fiscal Year Ended

April 29,
2017

April 30,
2016

April 25,
2015

$ 4,400,888 $ 4,153,921 $ 2,697,581
865,013
348,271
$ 5,593,127 $ 5,386,703 $ 3,910,865

834,526
357,713

857,001
375,781

$ 1,321,764 $ 1,378,886 $ 1,319,407
818,342
277,254
$ 2,390,219 $ 2,476,234 $ 2,415,003

780,868
287,587

806,993
290,355

$ 3,079,124 $ 2,775,035 $ 1,378,174
46,671
31,725
$ 3,159,826 $ 2,862,249 $ 1,456,570

50,008
37,206

53,658
27,044

43,082
43,082 $

48,220
48,220 $

39,292
39,292

$

The following table presents information by geographic area. There were no material sales between geographic 

areas.

Net sales

United States

United Kingdom

Canada

Total

Property and equipment, net

United States

United Kingdom

Canada

Total

13. Stockholders’ Equity

Dividends

Fiscal Year Ended

April 29,
2017

April 30,
2016

April 25,
2015

$ 4,725,322 $ 4,457,254 $ 3,029,541

547,968

319,837

626,603

302,846

649,541

231,783

$ 5,593,127 $ 5,386,703 $ 3,910,865

April 29,
2017

April 30,
2016

$

286,178 $
1,947
10,327

$

298,452 $

278,667
2,459
12,189
293,315

The following table presents our declared and paid cash dividends per share on our common stock for the past 
three years. Dividends were declared and paid in the same period. We expect to continue paying a quarterly cash 
dividend into the foreseeable future.

63

Fiscal year
2017

2016

2015

Share Repurchases

Quarter

1

2

3

4

$

0.24 $

0.24 $

0.24 $

0.22

0.20

0.22

0.20

0.22

0.20

0.26

0.24

0.22

During fiscal 2017, we repurchased and retired 2,855 shares of our common stock for $125,384, or an average 
of $43.91 per share. During fiscal 2016, we repurchased and retired 4,379 shares of our common stock for $200,000, 
or an average of $45.68 per share. During fiscal 2015, we repurchased and retired 1,194 shares of our common stock 
for $47,539, or an average of $39.81 per share.

In March 2013, Patterson’s Board of Directors approved a share repurchase plan. Under the plan, up to 25,000
shares may be repurchased in open market transactions through March 19, 2018. As of April 29, 2017, 13,642 shares 
remain available under the current repurchase authorization.

Employee Stock Ownership Plan ("ESOP")

During 1990, Patterson’s Board of Directors adopted a leveraged ESOP. In fiscal 1991, under the provisions of 
the plan and related financing arrangements, Patterson loaned the ESOP $22,000 (the “1990 note”) for the purpose 
of acquiring its then outstanding preferred stock, which was subsequently converted to common stock. The Board of 
Directors determines the contribution from the Company to the ESOP annually. The contribution is used to retire a 
portion of the debt, which triggers a release of shares that are then allocated to the employee participants. Shares of 
stock acquired by the plan are allocated to each participant who has completed 1000 hours of service during the plan 
year. In fiscal 2011, the final payment on the 1990 note was made and all remaining shares were released for allocation 
to participants.

In fiscal 2002, Patterson’s ESOP and an ESOP sponsored by the Thompson Dental Company (“Thompson”) 
were used to facilitate the acquisition and merger of Thompson into Patterson. The net result of this transaction was 
an additional loan of $12,612 being made to the ESOP and the ESOP acquiring 666 shares of common stock. The 
loan bears interest at current rates but principal did not begin to amortize until fiscal 2012. Beginning in fiscal 2012 
and through fiscal 2020, an annual payment of $200 plus interest is due and in fiscal 2020, a final payment of any 
outstanding principal and interest balance is due. Prepayments of principal can be made at any time without penalty. 
Of the 666 shares issued in the transaction, 98 were previously allocated to Thompson employees. The remaining 
568 shares began to be allocated in fiscal 2004 as interest was paid on the loan. 

In September 2006, we entered into a third loan agreement with the ESOP and loaned $105,000 (the “2006 
note”) for the sole purpose of enabling the ESOP to purchase shares of our common stock. The ESOP purchased 
3,160 shares with the proceeds from the 2006 note. Interest on the unpaid principal balance accrues at a rate equal 
to six-month LIBOR, with the rate resetting semi-annually. Interest payments were not required during the period from 
and including September 11, 2006 through April 30, 2010. On April 30, 2010, accrued and unpaid interest was added 
to the outstanding principal balance under the note, with interest thereafter accruing on the increased principal amount. 
Unpaid  interest  accruing  after April 30,  2010  is  due  and  payable  on  each  successive April 30  occurring  through 
September 10, 2026. Principal payments aren't due until September 10, 2026; however, prepayments can be made 
without penalty. In fiscal 2012, Patterson contributed $20,214 to the ESOP, which then purchased 844 shares for 
allocation to the participants. No shares secured by the 2006 note were released prior to fiscal 2011.

At April 29, 2017, a total of 10,552 shares of common stock that have been allocated to participants remained 
in the ESOP and had a fair market value of $469,465. Related to the shares from the Thompson transaction, committed-
to-be-released shares were 11 and suspense shares were 436. Finally, with respect to the 2006 note, committed-to-
be-released shares were 18 and suspense shares were 1,783.

Unearned ESOP shares are not considered outstanding for the computation of earnings per share until the shares 
are committed for release to the participants. During fiscal 2017, 2016 and 2015, the compensation expense recognized 
related to the ESOP was $1,315, $11,953 and $9,939, respectively.

64

We  anticipate  the  allocation  of  the  remaining  suspense,  or  unearned,  shares  to  occur  over  a  period  of 
approximately 5 to 10 years. As of April 29, 2017, the fair value of all unearned shares held by the ESOP was $98,696. 
We will recognize an income tax deduction as the unearned ESOP shares are released. Such deductions will be limited 
to the ESOP’s original cost to acquire the shares.

Dividends on allocated shares are passed through to the ESOP participants. Dividends on unallocated shares 

are used by the ESOP to make debt service payments on the notes due to Patterson.

14. Stock-based Compensation

The consolidated statements of income and other comprehensive income for fiscal years 2017, 2016 and 2015
include pre-tax (after-tax) stock-based compensation expense of $17,710 ($11,910), $16,898 ($11,120) and $13,958 
($9,171). Pre-tax expense is included in operating expenses within the consolidated statements of income and other 
comprehensive income. 

As of April 29, 2017, the total unrecognized compensation cost related to non-vested awards was $33,154, and 

it is expected to be recognized over a weighted average period of approximately 2.0 years.

2015 Omnibus Incentive Plan

In  September  2015,  our  shareholders  approved  the  2015  Omnibus  Incentive  Plan  ("Incentive  Plan").    The 
aggregate number of shares of common stock that may be issued is 4,000.  The Incentive Plan authorizes various 
award types to be issued under the plan, including stock options, restricted stock awards, restricted stock units, stock 
appreciation rights, performance awards, non-employee director awards, cash-based awards and other stock-based 
awards. We issue new shares for stock option exercises, restricted stock award grants and also for vesting of restricted 
stock  units  and  performance  stock  units. Awards  that  expire  or  are  canceled  without  delivery  of  shares  generally 
become available for reissuance under the plan.

At April 29, 2017, there were 2,900 shares available for awards under the Incentive Plan.

As a result of the approval of the Incentive Plan, awards are no longer granted under any prior equity incentive 
plan, but all outstanding awards previously granted under such prior plans will remain outstanding and subject to the 
terms of such prior plans. At April 29, 2017, there were 1,576 shares outstanding under prior plans.

Stock Option Awards

Stock options granted to employees expire no later than ten years after the date of grant.  Awards typically vest 

over three or five years.

The fair value of stock options granted was estimated as of the grant date using a Black-Scholes option-pricing 

model with the following assumptions:

Expected dividend yield
Expected stock price volatility
Risk-free interest rate
Expected life (years)
Weighted average grant date fair value per share

Fiscal Year Ended

April 29,
2017

April 30,
2016

April 25,
2015

2.0%
21.2%
1.2%
6.6

1.8%
25.6%
2.1%
6.7

$

8.32

$

9.66

$

2.0%
26.3%
2.1%
7.0

9.78

65

The following is a summary of stock option activity:

Balance as of April 30, 2016

Granted
Exercised
Canceled

Balance as of April 29, 2017
Vested or expected to vest as of April 29, 2017
Exercisable as of April 29, 2017

Number
of
Options

Weighted-
Average
Exercise
Price

Aggregate 
Intrinsic
Value

1,110 $
189
(27)
(80)
1,192 $
1,145 $
44 $

52.09
48.46
35.75
48.47
52.12 $
52.14 $
36.78 $

1,155
1,091
350

The weighted average remaining contractual lives of options outstanding and options exercisable as of April 29, 

2017 were 8.0 and 5.2 years, respectively. 

Related to stock options exercised, the intrinsic value, cash received and tax benefits realized were $266, $958 
and $36, respectively, in fiscal 2017; $901, $3,173 and $854, respectively, in fiscal 2016; and $290, $1,710 and $286, 
respectively, in fiscal 2015.

Restricted Stock

Restricted stock awards and restricted stock units granted to employees generally vest over a five, seven or nine
year period. Certain restricted stock awards, which are held by branch managers, are subject to accelerated vesting 
provisions beginning three years after the grant date, based on certain operating goals.  Restricted stock awards are 
also granted to non-employee directors annually and vest over one or three years. The grant date fair value of restricted 
stock awards and restricted stock units is based on the closing stock price on the day of the grant. The total fair value 
of restricted stock awards and restricted stock units that vested in fiscal 2017, 2016 and 2015 was $8,528, $19,805
and $8,474, respectively. 

The following is a summary of restricted stock award activity:

Outstanding at April 30, 2016
Granted
Vested
Forfeitures
Outstanding at April 29, 2017

The following is a summary of restricted stock unit activity:

Outstanding at April 30, 2016
Granted
Vested

Forfeitures

Outstanding at April 29, 2017

Performance Unit Awards

66

Restricted Stock Awards

Weighted-
Average
Grant  Date
Fair Value

Shares

760 $

18
(170)
(129)
479 $

38.18
45.78
39.10
37.15
38.41

Restricted Stock Units

Weighted-
Average
Grant  Date
Fair Value

Shares

71

265
(16)

(16)

304 $

44.26

48.19
43.60

48.41

47.50

In fiscal 2017 and 2016, we granted performance unit awards with a market-based condition to certain executives.  
The number of shares to be received at vesting will range from 0% - 200% of the target number of stock units based 
on Patterson's total shareholder return ("TSR") relative to the performance of companies in the S&P Midcap 400 Index 
measured over a three year period.  We estimate the grant date fair value of the TSR awards using the Monte Carlo 
valuation model. In fiscal 2015, we granted performance unit awards, primarily to executive management, which are 
earned at the end of a three year period if certain operating goals are met. Accordingly, we recognize expense over 
the requisite service period based on the outcome that is probable for these awards.  No performance unit awards 
vested in fiscal 2017 or 2015. The total fair value of performance unit awards that vested in fiscal 2016 was $2,966.

The following is a summary of performance unit award activity at target:

Outstanding at April 30, 2016
Granted
Vested
Forfeitures and cancellations
Outstanding at April 29, 2017

Employee Stock Purchase Plan ("ESPP")

Performance Unit Awards

Weighted-
Average
Grant Date
Fair Value

Shares

157 $

86
—
(13)
230 $

47.56
56.60
—
48.37
50.88

We sponsor an ESPP under which a total of 6,750 shares have been reserved for purchase by employees. 
Eligible employees may purchase shares at 85% of the lower of the fair market value of our common stock on the 
beginning of the annual offering period, or on the end of each quarterly purchase period, which occur on March 31, 
June 30, September 30 and December 31.  The offering periods begin on January 1 of each calendar year and end 
on December 31 of each calendar year. At April 29, 2017, there were 993 shares available for purchase under the 
ESPP.

We estimate the grant date fair value of shares purchased under our ESPP using the Black-Scholes option pricing 

valuation model with the following weighted average assumptions:

Expected dividend yield
Expected stock price volatility
Risk-free interest rate
Expected life (years)
Weighted average grant date fair value per share

Capital Accumulation Plan ("CAP")

Fiscal Year Ended

April 29,
2017

April 30,
2016

April 25,
2015

2.3%
32.9%
0.7%
0.6

2.0%
21.1%
0.5%
0.6

1.6%
31.0%
0.1%
0.5

$

10.33

$

9.16

$

10.74

We also sponsor an employee CAP. A total of 6,000 shares of common stock are reserved for issuance under 
the CAP. Key employees of Patterson are eligible to participate by purchasing common stock through payroll deductions 
at 75% of the price of the common stock at the beginning of or the end of the calendar year, whichever is lower. The 
shares issued are restricted stock and are held in the custody of Patterson until the restrictions lapse. The restriction 
period is typically three years from the beginning of the plan year, and shares are subject to forfeiture provisions. At 
April 29, 2017, 1,926 shares were available for purchase under the CAP.

67

We estimate the grant date fair value of shares purchased under our CAP using the Black-Scholes option pricing 

valuation model with the following weighted average assumptions:

Expected dividend yield
Expected stock price volatility
Risk-free interest rate
Expected life (years)
Weighted average grant date fair value per share

15. Litigation

Fiscal Year Ended

April 29,
2017

April 30,
2016

April 25,
2015

2.3%
28.3%
0.9%
1.0

2.0%
19.7%
0.6%
1.0

1.6%
31.0%
0.3%
1.0

$

15.21

$

14.13

$

17.67

In September 2015, we were served with a summons and complaint in an action commenced in the U.S. District 
Court for the Eastern District of New York, entitled SourceOne Dental, Inc. v. Patterson Companies, Inc., Henry Schein, 
Inc. and Benco Dental Supply Company, Civil Action No. 15-cv-05440-JMA-GRB. SourceOne, as plaintiff, alleges that, 
through its website, it markets and sells dental supplies and equipment to dentists. SourceOne alleges in the complaint, 
among other things, that we, along with the defendants Henry Schein and Benco, conspired to eliminate plaintiff as a 
competitor and to exclude them from the market for the marketing, distribution and sale of dental supplies and equipment 
in the U.S. and that defendants unlawfully agreed with one another to boycott dentists, manufacturers, and state dental 
associations that deal with, or considered dealing with, plaintiff. Plaintiff asserts the following claims: (i) unreasonable 
restraint  of  trade  in  violation  of  state  and  federal  antitrust  laws;  (ii) tortious  interference  with  prospective  business 
relations; (iii) civil conspiracy; and (iv) aiding and abetting the other defendants’ ongoing tortious and anticompetitive 
conduct. Plaintiff seeks equitable relief, compensatory and treble damages, jointly and severally, punitive damages, 
interest, and reasonable costs and expenses, including attorneys’ fees and expert fees. We are vigorously defending 
ourselves in this litigation. We do not anticipate that this matter will have a material adverse effect on our financial 
condition.

Beginning in January 2016, purported class action complaints were filed against defendants Henry Schein, Inc., 
Benco Dental Supply Co. and Patterson Companies, Inc.  Although there were factual and legal variations among 
these  complaints,  each  alleged  that  defendants  conspired  to  foreclose  and  exclude  competitors  by  boycotting 
manufacturers, state dental associations, and others that deal with defendants’ competitors.  On February 9, 2016, 
the U.S. District Court for the Eastern District of New York ordered all of these actions, and all other actions filed 
thereafter asserting substantially similar claims against defendants, consolidated for pre-trial purposes.  On February 
26, 2016, a consolidated class action complaint was filed by Arnell Prato, D.D.S., P.L.L.C., d/b/a Down to Earth Dental, 
Evolution Dental Sciences, LLC, Howard M. May, DDS, P.C., Casey Nelson, D.D.S., Jim Peck, D.D.S., Bernard W. 
Kurek, D.M.D., Larchmont Dental Associates, P.C., and Keith Schwartz, D.M.D., P.A. (collectively, the "putative class 
representatives") in the U.S. District Court for the Eastern District of New York, entitled In re Dental Supplies Antitrust 
Litigation, Civil Action No. 1:16-CV-00696-BMC-GRB.  Burkhart Dental Supply Company, Inc. was added as a defendant 
on October 22, 2016.  Subject to certain exclusions, the putative class representatives seek to represent all persons 
who purchased dental supplies or equipment in the U.S. directly from any of the defendants, since August 31, 2008.  
In the consolidated class action complaint, putative class representatives allege a nationwide agreement among Henry 
Schein, Benco, Patterson and Burkhart not to compete on price.  The consolidated class action complaint asserts a 
single count under Section 1 of the Sherman Act, and seeks equitable relief, compensatory and treble damages, jointly 
and severally, interest, and reasonable costs and expenses, including attorneys’ fees and expert fees.  Putative class 
representatives have not specified a damage amount in their complaint.  While the outcome of litigation is inherently 
uncertain,  we  believe  the  consolidated  class  action  complaint  is  without  merit,  and  we  are  vigorously  defending 
ourselves in this litigation.

16. Quarterly Results (unaudited)

Quarterly results are determined in accordance with the accounting policies used for annual data and include 
certain items based upon estimates for the entire year. All fiscal quarters include results for 13 weeks except for the 
quarter ended August 1, 2015, which included 14 weeks. 

68

Net sales
Gross profit
Operating income from continuing operations
Net income from continuing operations
Net income (loss) from discontinued operations
Net income
Basic earnings (loss) per share:
Continuing operations
Discontinued operations

Net basic earnings per share

Diluted earnings (loss) per share:

Continuing operations
Discontinued operations

Net diluted earnings per share

Net sales
Gross profit
Operating income from continuing operations
Net income from continuing operations
Net income (loss) from discontinued operations
Net income
Basic earnings (loss) per share:
Continuing operations
Discontinued operations

Net basic earnings per share

Diluted earnings (loss) per share:

Continuing operations
Discontinued operations

Net diluted earnings per share

Quarter Ended

April 29,
2017

January 28,
2017 (1)

October 29,
2016

July 30,
2016

$ 1,445,032 $ 1,397,418 $ 1,418,241 $ 1,332,436
317,178
65,416
38,906
—
38,906

329,761
46,554
27,769
(3,229)
24,540

318,960
79,803
45,756
—
45,756

335,498
96,155
61,357
334
61,691

$

$

$

$

0.65 $
0.01
0.66 $

0.65 $
—
0.65 $

0.29 $
(0.03)
0.26 $

0.29 $
(0.03)
0.26 $

Quarter Ended

0.48 $
—
0.48 $

0.48 $
—
0.48 $

0.41
—
0.41

0.40
—
0.40

April 30,
2016

January 30,
2016

October 31,
2015

August 1,
2015

(2)

$ 1,453,770 $ 1,400,853 $ 1,389,210 $ 1,142,870
288,244
62,177
20,311
9,392
29,703

339,864
95,729
57,190
(750)
56,440

330,899
83,463
42,563
(7,142)
35,421

363,741
106,344
65,620
—
65,620

$

$

$

$

0.69 $
—
0.69 $

0.68 $
—
0.68 $

0.60 $
(0.01)
0.59 $

0.60 $
(0.01)
0.59 $

0.43 $
(0.07)
0.36 $

0.43 $
(0.07)
0.36 $

0.20
0.10
0.30

0.20
0.10
0.30

(1) 

(2) 

In the third quarter of fiscal 2017, we recorded a pre-tax non-cash impairment charge of $36,312 within operating 
income  from  continuing  operations.  See  Note  3  to  the  Consolidated  Financial  Statements  for  additional 
information. 

During the first quarter of fiscal 2016, we acquired Animal Health International, Inc. Included in this quarter 
are approximately six weeks of results of operations from this acquisition. We incurred $9,302, or $0.09 per 
diluted share from continuing operations on an after-tax basis, of transaction costs related to the acquisition 
of Animal  Health  International,  Inc.  during  this  quarter.   Also  during  this  quarter,  we  approved  a  one-time 
repatriation of approximately $200,000 of foreign earnings.  This one-time repatriation reduced the overall 
costs of funding the acquisition of Animal Health International, Inc.  In addition, certain foreign cash at Patterson 
Medical was required to be repatriated as part of the sale transaction.  The tax impact of the repatriation 
recorded during this quarter was $11,800, or $0.12 per diluted per share from continuing operations on an 
after-tax basis.

17. Accumulated Other Comprehensive Loss ("AOCL")

The following table summarizes the changes in AOCL as of April 29, 2017:

69

AOCL at April 30, 2016
Other comprehensive loss before reclassifications
Amounts reclassified from AOCL
AOCL at April 29, 2017

Cash Flow
Hedges

Currency
Translation
Adjustment

$

$

(16,734) $
—
1,745
(14,989) $

(51,230) $
(26,450)
—
(77,680) $

Total
(67,964)
(26,450)
1,745
(92,669)

The amounts reclassified from AOCL during fiscal 2017 represent gains and losses on cash flow hedges, net of 
taxes of $1,057. The impact to the consolidated statements of income was an increase to interest expense of $2,802.

Item 9. CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING AND FINANCIAL 
DISCLOSURE

None.

Item 9A. CONTROLS AND PROCEDURES

Management’s Annual Report on Internal Control Over Financial Reporting

The management of Patterson Companies, Inc. (the “Company”) is responsible for establishing and maintaining 
adequate internal control over financial reporting as defined in Rules 13a-15(f) and 15d-15(f) under the Securities 
Exchange Act of 1934. Our internal control system is designed to provide reasonable assurance to our management 
and Board of Directors regarding the reliability of financial reporting and the preparation of financial statements for 
external purposes in accordance with generally accepted accounting principles. 

Under the supervision and with the participation of our management, including our principal executive officer and 
principal financial officer, we assessed the effectiveness of our internal control over financial reporting as of April 29, 
2017, using the criteria set forth by the Committee of Sponsoring Organizations of the Treadway Commission (COSO) 
in Internal Control - Integrated Framework (2013). Based on this assessment, management has concluded that our 
internal control over financial reporting was effective as of April 29, 2017. Ernst & Young LLP, the independent registered 
public accounting firm that audited our consolidated financial statements included in Item 8, Financial Statements and 
Supplementary Data, of this Annual Report on Form 10-K, has issued an unqualified report on our internal control over 
financial reporting.

/s/ James W. Wiltz
Interim President and Chief Executive
Officer

/s/ Ann B. Gugino
Executive Vice President, Chief Financial
Officer and Treasurer

The report of our independent registered public accounting firm on internal control over financial reporting is 

included in Item 8 of this Annual Report on Form 10-K.

Evaluation of Disclosure Controls and Procedures

Under the supervision and with the participation of our management, including our Chief Executive Officer and 
our Chief Financial Officer, we evaluated the effectiveness of the design and operation of our disclosure controls and 
procedures pursuant to Rules 13a-15 and 15d-15 of the Securities and Exchange Act of 1934 (the “Exchange Act”). 
Based on that evaluation, the Chief Executive Officer and Chief Financial Officer concluded that our disclosure controls 
and procedures were effective as of April 29, 2017. Disclosure controls and procedures are defined by Rules 13a-15
(e) and 15d-15(e) of the Exchange Act as controls and other procedures that are designed to ensure that information 
required to be disclosed by Patterson in reports filed with the SEC under the Exchange Act is recorded, processed, 
summarized and reported within the time periods specified in the SEC’s rules and forms. Disclosure controls and 

70

 
procedures include, without limitation, controls and procedures designed to ensure that information required to be 
disclosed in reports filed under the Exchange Act is accumulated and communicated to our management, including 
our principal executive and principal financial officers, or persons performing similar functions, as appropriate to allow 
timely decisions regarding required disclosure.

Changes in Internal Control Over Financial Reporting

On June 16, 2015, we acquired Animal Health International, Inc., which was a privately-held company prior to 
the acquisition.  As permitted by SEC regulation, we integrated Animal Health International, Inc.’s operations into the 
scope of our Sarbanes-Oxley Section 404 report on internal control over financial reporting for the fiscal year ended 
April 29, 2017.  

In addition, we are in the process of implementing a new enterprise resource planning (ERP) system.  During the 
quarter ended April 29, 2017, the transaction activity within the new ERP system became material, and as a result, 
the new ERP system and related processes were integrated into the scope of our Sarbanes-Oxley 404 report on 
internal control over financial reporting for the fiscal year ended April 29, 2017. 

There were no other changes in our internal control over financial reporting that occurred during the quarter ended 
April 29, 2017 that have materially affected, or are reasonably likely to materially affect, our internal control over financial 
reporting.

9B. OTHER INFORMATION

None.

71

PART III

Item 10. DIRECTORS, EXECUTIVE OFFICERS AND CORPORATE GOVERNANCE

Information regarding the directors of Patterson is incorporated herein by reference to the descriptions set forth 
under  the  caption  “Proposal  No. 1  Election  of  Directors”  in  Patterson’s  Proxy  Statement  for  its Annual  Meeting  of 
Shareholders to be held on September 18, 2017 (the “2017 Proxy Statement”). Information regarding executive officers 
of Patterson is incorporated herein by reference to Item 1 of Part I of this Form 10-K under the caption “Executive 
Officers of the Registrant.” Information regarding compliance with Section 16(a) of the Securities Exchange Act of 
1934  is  incorporated  herein  by  reference  to  the  information  set  forth  under  the  caption  “Section  16(a)  Beneficial 
Ownership Reporting Compliance” in the 2017 Proxy Statement. The information called for by Item 10, as to the audit 
committee and the audit committee financial expert, is set forth under the captions “Proposal No. 1 Election of Directors” 
and “Our Board of Directors and Committees” in the 2017 Proxy Statement and such information is incorporated by 
reference herein.

Code of Ethics

We  have  adopted  Principles  of  Business  Conduct  and  Code  of  Ethics  for  our  Chief  Executive  Officer,  Chief 
Financial  Officer,  Directors  and  all  employees.  Our  Code  of  Ethics 
is  available  on  our  website 
(www.pattersoncompanies.com) under the section “Investor Relations – Corporate Governance.” We intend to satisfy 
the disclosure requirement of Form 8-K regarding an amendment to, or waiver from, a provision of our Code of Ethics 
by posting such information on our website at the address and location specified above.

Item 11. EXECUTIVE COMPENSATION

Information regarding executive compensation and director compensation is incorporated herein by reference 
to the information set forth under the captions “Non-Employee Director Compensation,” “Executive Compensation” 
and “Our Board of Directors and Committees – Committee Responsibilities – Our Compensation Committee and Its 
Report” in the 2017 Proxy Statement.

Item 12.  SECURITY  OWNERSHIP  OF  CERTAIN  BENEFICIAL  OWNERS AND  MANAGEMENT AND  RELATED 
STOCKHOLDER MATTERS

Information regarding the security ownership of certain beneficial owners and management is incorporated herein 
by reference to the information set forth under the captions “Security Ownership of Certain Beneficial Owners and 
Management” and “Equity Compensation Plan Information” in the 2017 Proxy Statement.

Item 13. CERTAIN RELATIONSHIPS AND RELATED TRANSACTIONS, AND DIRECTOR INDEPENDENCE

Information called for by Item 13 is incorporated herein by reference to the information set forth under the captions 
“Certain Relationships and Related Transactions” and “Our Board of Directors and Committees” in the 2017 Proxy 
Statement.

Item 14. PRINCIPAL ACCOUNTANT FEES AND SERVICES

Information relating to principal accounting fees and services and pre-approval policies and procedures is set 
forth under the caption “Proposal No. 4 Ratification of Selection of Independent Registered Public Accounting Firm – 
Principal Accountant Fees and Services” in the 2017 Proxy Statement and such information is incorporated by reference 
herein.

72

Item 15. EXHIBITS AND FINANCIAL STATEMENT SCHEDULES
(a) 

1. Financial Statements.

PART IV

The following Consolidated Financial Statements and supplementary data of Patterson and its subsidiaries 
are included in Part II, Item 8:

Reports of Independent Registered Public Accounting Firm

Consolidated Balance Sheets

Consolidated Statements of Income and Other Comprehensive Income

Consolidated Statement of Changes in Stockholders’ Equity 

Consolidated Statements of Cash Flows 

Notes to Consolidated Financial Statements

2. Financial Statement Schedules.

The following financial statement schedule is filed herewith: Schedule II – Valuation and Qualifying Accounts

Schedules other than that listed above have been omitted because they are not applicable or the required 
information is included in the financial statements or notes thereto.

3. Exhibits.

Exhibit

3.1

3.2

4.1

10.1

10.2

10.3

10.4

10.5

10.6

Document Description

Restated Articles of Incorporation (incorporated by reference to our Quarterly Report on Form 10-
Q, filed September 9, 2004 (File No. 000-20572)).

Amended and Restated Bylaws (incorporated by reference to our Current Report on Form 8-K, 
filed December 13, 2013 (File No. 000-20572)).

Specimen form of Common Stock Certificate (incorporated by reference to our Quarterly Report 
on Form 10-Q, filed September 9, 2004 (File No. 000-20572)).

  Patterson Companies, Inc. Fiscal 2017 Incentive Plan (filed herewith).

Patterson Companies, Inc. Fiscal 2016 Incentive Plan (incorporated by reference to our Annual 
Report on Form 10-K, filed June 29, 2016 (File No. 000-20572)).

Patterson Companies Capital Accumulation Plan (incorporated by reference to our Annual Report 
on Form 10-K, filed June 29, 2016 (File No. 000-20572)).

2001 Non-Employee Director Stock Option Plan (incorporated by reference to our Annual Report 
on Form 10-K, filed July 25, 2002 (File No. 000-20572)).

Patterson Companies, Inc. Amended and Restated Employee Stock Purchase Plan (incorporated 
by reference to our Definitive Proxy Statement, filed August 7, 2012 (File No. 000-20572)).

Patterson Dental Company Amended and Restated Employee Stock Ownership Plan, effective 
May 1, 2001 (incorporated by reference to our Annual Report on Form 10-K, filed July 25, 2002 
(File No. 000-20572)).

73

  
  
  
  
  
  
  
  
  
10.7

10.8

10.9

10.10

10.11

10.12

10.13

10.14

10.15

10.16

10.17

10.18

10.19

Stock Option Plan for Canadian Employees, effective June 13, 2000 (incorporated by reference 
to our Quarterly Report on Form 10-Q, filed March 11, 2003 (File No. 000-20572)).

Deferred Profit Sharing Plan for the Employees of Patterson Dental Canada Inc. (incorporated 
by reference to our Definitive Proxy Statement, filed July 28, 2008 (File No. 000-20572)).

Patterson  Companies,  Inc.  Amended  and  Restated  Equity  Incentive  Plan  (incorporated  by 
reference to our Definitive Proxy Statement, filed August 7, 2012 (File No. 000-20572)).

Patterson Companies, Inc. 2014 Sharesave Plan (incorporated by reference to our Definitive 
Proxy Statement, filed August 5, 2014 (File No. 000-20572)).

2015 Omnibus Incentive Plan (incorporated by reference to our Definitive Proxy Statement, filed 
August 7, 2015 (File No. 000-20572)).

ESOP Loan Agreement dated April 1, 2002 (incorporated by reference to our Annual Report on 
Form 10-K, filed July 24, 2003 (File No. 000-20572)).

Promissory Note dated April 1, 2002 between GreatBanc Trust Company, an Illinois corporation, 
not in its individual or corporate capacity, but solely as trustee of the Thompson Dental Company 
Employee Stock Ownership Plan and Trust and Thompson Dental Company (incorporated by 
reference to our Annual Report on Form 10-K, filed July 24, 2003 (File No. 000-20572)).

ESOP Loan Agreement dated September 11, 2006 (incorporated by reference to our Current 
Report on Form 8-K, filed September 12, 2006 (File No. 000-20572)).

ESOP  Note  dated  September  11, 2006  (incorporated  by  reference  to  our  Current  Report  on 
Form 8-K, filed September 12, 2006 (File No. 000-20572)).

Note Purchase Agreement dated March 19, 2008 among Patterson Companies, Inc., Patterson 
Medical Holdings, Inc., Patterson Medical Supply, Inc., Patterson Dental Holdings, Inc., Patterson 
Dental Supply, Inc., Webster Veterinary Supply, Inc. and Webster Management, LP (incorporated 
by reference to our Current Report on Form 8-K, filed March 24, 2008 (File No. 000-20572)).

Credit Agreement, dated December 1, 2011, among Patterson Companies, Inc., and JPMorgan 
Chase Bank, N.A., The Bank of Tokyo-Mitsubishi UFJ, Ltd., and U.S. Bank NA, Wells Fargo Bank, 
NA, and Bank of America, N.A. (incorporated by reference to our Current Report on Form 8-K, 
filed December 6, 2011 (File No. 000-20572)).

Note Purchase Agreement, dated December 8, 2011, by and among Patterson Companies, Inc., 
Patterson Medical Holdings, Inc., Patterson Medical Supply, Inc., Patterson Dental Holdings, Inc., 
Patterson  Dental  Supply,  Inc.,  Webster  Veterinary  Supply,  Inc.,  Webster  Management,  LP 
(incorporated by reference to our Current Report on Form 8-K, filed December 12, 2011 (File No. 
000-20572)).

Note Purchase Agreement, dated March 23, 2015, by and among Patterson Companies, Inc., 
Patterson Medical Holdings, Inc., Patterson Medical Supply, Inc., Patterson Dental Holdings, Inc., 
Patterson Dental Supply, Inc., Patterson Veterinary Supply, Inc., and Patterson Management, LP 
(incorporated by reference to our Current Report on Form 8-K, filed March 25, 2015 (File No. 
000-20572)).

74

  
  
  
  
  
  
  
  
  
  
  
  
10.20

10.21

10.22

10.23

10.24

10.25

10.26

10.27

10.28

10.29

10.30

10.31

Commitment Letter, dated May 2, 2015, by and between Merrill Lynch, Pierce, Fenner & Smith 
Incorporated, Bank Of America, N.A., The Bank Of Tokyo-Mitsubishi UFJ, Ltd. and Patterson 
Companies, Inc. (incorporated by reference to our Current Report on Form 8-K, filed May 4, 2015 
(File No. 000-20572)).

Credit Agreement dated  as  of  June  16,  2015  by  and  among  Patterson  Companies,  Inc.,  the 
lenders from time to time parties thereto, Bank of Tokyo-Mitsubishi UFJ, Ltd., as administrative 
agent, and Bank of America, N.A., as syndication agent (incorporated by reference to our Current 
Report on Form 8-K, filed June 17, 2015 (File No. 000-20572)).

Amended  and  Restated  Contract  Purchase  Agreement  dated  August  12,  2011  among  PDC 
Funding Company II, LLC, Patterson Companies, Inc., and Fifth Third Bank (incorporated by 
reference to our Current Report on Form 8-K, filed August 16, 2011 (File No. 000-20572)).

Receivables Sale Agreement, dated as May 10, 2002, by and among Patterson Dental Supply, 
Inc., Webster Veterinary Supply, Inc., and PDC Funding Company, LLC (incorporated by reference 
to our Annual Report on Form 10-K, filed July 25, 2002 (File No. 000-20572)).

Amended and Restated Receivables Sales Agreement dated August 12, 2011 by and among 
Patterson Dental Supply, Inc., Webster Veterinary Supply, Inc. and PDC Funding Company II, 
LLC incorporated by reference to our Annual Report on Form 10-K, filed June 24, 2015 (File No. 
000-20572)).

Third  Amended  and  Restated  Receivables  Purchase  Agreement  dated  December  3,  2010 
between PDC Funding Company, LLC, Patterson Companies, Inc., The Bank of Tokyo-Mitsubishi 
UFJ, Ltd., New York Branch (the “Bank”) and a commercial paper conduit managed by the Bank 
(incorporated by reference to our Current Report on Form 8-K, filed December 8, 2010 (File No. 
000-20572)).

Assignment and Assumption and Amendment No. 1 to Third Amended and Restated Receivables 
Purchase Agreement dated December 20, 2010, by and among The Bank of Tokyo-Mitsubishi 
UFJ, Ltd., Victory Receivables Corporation, PDC Funding Company, LLC, Patterson Companies, 
Inc., Royal Bank of Canada and Thunder Bay Funding, LLC (incorporated by reference to our 
Current Report on Form 8-K, filed December 23, 2010 (File No. 000-20572)).

Agreement and Plan of Merger, dated May 2, 2015, by and among Patterson Companies, Inc., 
Rams Merger Sub, Inc., Animal Health International, Inc. and Leonard Green & Partners, L.P. 
(incorporated  by  reference  to  our  Current  Report  on  Form  8-K,  filed  May  4,  2015  (File  No. 
000-20572)).

Stock Purchase Agreement between Patterson Companies, Inc. and Lanai Holdings III, Inc. dated 
July 1, 2015 (incorporated by reference to our Current Report on Form 8-K, filed July 1, 2015 
(File No. 000-20572)).

Employment Agreement between John Adent and Animal Health International, Inc., dated May 
2, 2015 (incorporated by reference to our Annual Report on Form 10-K, filed June 29, 2016 (File 
No. 000-20572)).

Amended and Restated Credit Agreement dated as of January 27, 2017, by and among Patterson 
Companies, Inc., the lenders from time to time parties thereto, Bank of Tokyo-Mitsubishi UFJ, 
Ltd., as administrative agent, and Bank of America, N.A., as syndication agent (incorporated by 
reference to our Current Report on Form 8-K, filed January 27, 2017 (File No. 000-20572)).

Transition Agreement by and between Patterson Companies, Inc. and Scott P. Anderson, dated 
June 1, 2017 (incorporated by reference to our Current Report on Form 8-K, filed June 1, 2017 
(File No. 000-20572)).

75

  
  
  
  
  
  
  
  
21

23

31.1

31.2

32.1

32.2

101

Subsidiaries (incorporated by reference to our Annual Report on Form 10-K, filed June 29, 2016 
(File No. 000-20572)).

  Consent of Independent Registered Public Accounting Firm (filed herewith).

Certification of the Chief Executive Officer pursuant to Rules 13a-4(a) and 15d-14(a), as adopted 
pursuant to Section 302 of the Sarbanes-Oxley Act of 2002 (filed herewith).

Certification of the Chief Financial Officer pursuant to Rule 13a-4(a) and 15d-14(a), as adopted 
pursuant to Section 302 of the Sarbanes-Oxley Act of 2002 (filed herewith).

Certification  of  the  Chief  Executive  Officer  pursuant  to  18  U.S.C.  Section  1350,  as  adopted 
pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 (filed herewith).

Certification  of  the  Chief  Executive  Officer  pursuant  to  18  U.S.C.  Section  1350,  as  adopted 
pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 (filed herewith).

(Filed Electronically)  The following financial information from our Annual Report on Form 10-K 
for fiscal 2017, formatted in Extensible Business Reporting Language (XBRL): (i) the consolidated 
balance sheets, (ii) the consolidated statements of income, (iii) the consolidated statements of 
cash flows, (iv) the consolidated statements of changes in stockholders’ equity and (v) the notes 
to the consolidated financial statements.(*)

(*) 

The XBRL related information in Exhibit 101 to this Annual Report on Form 10-K shall not be deemed “filed” for 
purposes of Section 18 of the Securities Exchange Act of 1934, as amended, or otherwise subject to liability of 
that section and shall not be incorporated by reference into any filing or other document pursuant to the Securities 
Act of 1933, as amended, except as shall be expressly set forth by specific reference in such filing or document.

(b) See Index to Exhibits.

(c) See Schedule II.

76

  
  
  
  
  
  
Pursuant to the requirements of section 13 or 15(d) of the Securities Exchange Act of 1934, the registrant has 

duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

SIGNATURES

Dated: 6/28/2017

PATTERSON COMPANIES, INC.
By /s/ James W. Wiltz
James W. Wiltz,
Interim President and Chief
Executive Officer, Director

Pursuant to the requirements of the Securities Exchange Act of 1934, this report has been signed below by 

the following persons on behalf of the registrant and in the capacities and on the dates indicated.

/s/ James W. Wiltz
James W. Wiltz

/s/ Ann B. Gugino
Ann B. Gugino

/s/ John D. Buck

John D. Buck

/s/ Scott P. Anderson

Scott P. Anderson

/s/ Alex N. Blanco

Alex N. Blanco

/s/ Jody H. Feragen

Jody H. Feragen

/s/ Sarena S. Lin

Sarena S. Lin

/s/ Ellen A. Rudnick

Ellen A. Rudnick

/s/ Neil A. Schrimsher

Neil A. Schrimsher

/s/ Les C. Vinney

Les C. Vinney

Interim President and Chief Executive 
Officer, Director
(Principal Executive Officer)

Date
June 28, 2017

Executive Vice President, Chief
Financial Officer and Treasurer (Principal
Financial and Accounting Officer)

June 28, 2017

Chairman of the Board

June 28, 2017

June 28, 2017

June 28, 2017

June 28, 2017

June 28, 2017

June 28, 2017

June 28, 2017

June 28, 2017

Director

Director

Director

Director

Director

Director

Director

77

SCHEDULE II
VALUATION AND QUALIFYING ACCOUNTS

PATTERSON COMPANIES, INC.
(In thousands) 

Balance at
Beginning
of Period

Charged to
Costs and
Expenses

Charged
to Other
Accounts

Deductions

Balance at
End of
Period

Year ended April 29, 2017
Deducted from asset accounts:

Allowance for doubtful accounts
LIFO inventory adjustment
Inventory obsolescence reserve
Total inventory reserve

Year ended April 30, 2016
Deducted from asset accounts:

Allowance for doubtful accounts
LIFO inventory adjustment
Inventory obsolescence reserve
Total inventory reserve

Year ended April 25, 2015
Deducted from asset accounts:

Allowance for doubtful accounts
LIFO inventory adjustment
Inventory obsolescence reserve
Total inventory reserve

$
$

$

$
$

$

$
$

$

12,008 $
76,501 $

6,621

83,122 $

1,825 $
1,315 $

18,026
19,341 $

— $
— $
—
— $

4,491 $
— $

19,026
19,026 $

7,678 $
73,381 $

4,218

77,599 $

8,246 $
3,120 $

15,547
18,667 $

1,947 $
— $

1,550
1,550 $

5,863 $
— $

14,694
14,694 $

8,322 $
71,596 $

3,498

75,094 $

2,546 $
1,785 $

17,624
19,409 $

— $
— $
—
— $

3,190 $
— $

16,904
16,904 $

9,342
77,816
5,621
83,437

12,008
76,501
6,621
83,122

7,678
73,381
4,218
77,599

78

Exhibit 10.1

Patterson Companies, Inc. Fiscal 2017 Incentive Plan.

INDEX TO EXHIBITS

Exhibit 23

Consent of Independent Registered Public Accounting Firm.

Exhibit 31.1

Exhibit 31.2

Exhibit 32.1

Exhibit 32.2

Exhibit 101

Certification of the Chief Executive Officer pursuant to Rules 13a-4(a) and 15d-14(a) 
under the Securities Exchange Act of 1934, as adopted pursuant to Section 302 of the 
Sarbanes-Oxley Act of 2002.

Certification of the Chief Financial Officer pursuant to Rules 13a-4(a) and 15d-14(a), 
under the Securities Exchange Act of 1934, as adopted pursuant to Section 302 of the 
Sarbanes-Oxley Act of 2002.

Certification  of  the  Chief  Executive  Officer pursuant  to  18  U.S.C.  Section  1350,  as 
adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.

Certification  of  the  Chief  Financial  Officer  pursuant  to  18  U.S.C.  Section  1350,  as 
adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.

(Filed Electronically)  The following financial information from our Annual Report on 
Form  10-K  for  fiscal  2017,  formatted  in  Extensible  Business  Reporting  Language 
(XBRL): (i) the consolidated balance sheets, (ii) the consolidated statements of income, 
(iii)  the  consolidated  statements  of  cash  flows,  (iv)  the  consolidated  statements  of 
changes  in  stockholders’  equity  and  (v)  the  notes  to  the  consolidated  financial 
statements.(*)

(*) 

The XBRL related information in Exhibit 101 to this Annual Report on Form 10-K shall not be deemed “filed” for 
purposes of Section 18 of the Securities Exchange Act of 1934, as amended, or otherwise subject to liability of 
that section and shall not be incorporated by reference into any filing or other document pursuant to the Securities 
Act of 1933, as amended, except as shall be expressly set forth by specific reference in such filing or document.

79

  
  
  
  
  
  
  
CORPORATE  
INFORMATION

Corporate Headquarters

1031 Mendota Heights Road 
St. Paul, MN 55120-1419 
651.686.1600 
www.pattersoncompanies.com

Independent Auditors

Ernst & Young LLP 
Minneapolis, MN

Legal Counsel

Briggs and Morgan, P.A. 
Minneapolis, MN

Stock Transfer Agent

Wells Fargo Bank, N.A. 
Mendota Heights, MN 
1.800.468.9716

Investor Relations Contact

John M. Wright 
Vice President, Investor Relations

Annual Meeting

Executive Officers

James W. Wiltz
Interim President and  
Chief Executive Officer

Ann B. Gugino
Executive Vice President, 
Chief Financial Officer 
and Treasurer

Kelly A. Baker
Chief Human Resources Officer

Les B. Korsh
Vice President, 
General Counsel and Secretary

Dave G. Misiak
President, Patterson Dental

Kevin M. Pohlman
President, 
Patterson Animal Health

Directors

John D. Buck (A, G, S)
Chairman of the Board, 
Chief Executive Officer 
Whitefish Ventures, LLC

James W. Wiltz
Interim President and  
Chief Executive Officer 
Patterson Companies, Inc.

Scott P. Anderson
Special Advisor and Director 
Patterson Companies, Inc.

Alex N. Blanco (A, C)
Executive Vice President and  
Chief Supply Chain Officer 
Ecolab Inc.

Jody H. Feragen (A, F, G, S)
Executive Vice President and  
Chief Financial Officer (retired) 
Hormel Foods Corporation

Sarena S. Lin (C)
President 
Cargill Feed and Nutrition

The annual meeting of shareholders will  
be held at 4:30 p.m. on September 18, 2017,  
at Patterson’s corporate headquarters,  
1031 Mendota Heights Road, St. Paul, MN.

Ellen A. Rudnick (C, F, G, S)
Senior Advisor on Entrepreneurship 
University of Chicago  
Booth School of Business

Form 10-K

A copy of our annual report on Form 10-K is 
available to shareholders without charge in 
the investor relations section of the Patterson 
website (www.pattersoncompanies.com) or 
by writing to: John M. Wright, Vice President, 
Investor Relations.

Neil A. Schrimsher (C, F, G, S)
President and 
Chief Executive Officer 
Applied Industrial Technologies, Inc.

Les C. Vinney (F)
President and  
Chief Executive Officer (retired) 
STERIS Corporation

(A) Member of Audit Committee

(C) Member of Compensation Committee

(F)  Member of Finance and Corporate 

Development Committee

(G)  Member of Governance and  

Nominating Committee

(S)  Member of Search Committee

CORPORATE  
INFORMATION

Corporate Headquarters

1031 Mendota Heights Road 
St. Paul, MN 55120-1419 
651.686.1600 
www.pattersoncompanies.com

Independent Auditors

Ernst & Young LLP 
Minneapolis, MN

Legal Counsel

Briggs and Morgan, P.A. 
Minneapolis, MN

Stock Transfer Agent

Wells Fargo Bank, N.A. 
Mendota Heights, MN 
1.800.468.9716

Investor Relations Contact

John M. Wright 
Vice President, Investor Relations

Annual Meeting

Executive Officers

James W. Wiltz
Interim President and  
Chief Executive Officer

Ann B. Gugino
Executive Vice President, 
Chief Financial Officer 
and Treasurer

Kelly A. Baker
Chief Human Resources Officer

Les B. Korsh
Vice President, 
General Counsel and Secretary

Dave G. Misiak
President, Patterson Dental

Kevin M. Pohlman
President, 
Patterson Animal Health

Directors

John D. Buck (A, G, S)
Chairman of the Board, 
Chief Executive Officer 
Whitefish Ventures, LLC

James W. Wiltz
Interim President and  
Chief Executive Officer 
Patterson Companies, Inc.

Scott P. Anderson
Special Advisor and Director 
Patterson Companies, Inc.

Alex N. Blanco (A, C)
Executive Vice President and  
Chief Supply Chain Officer 
Ecolab Inc.

Jody H. Feragen (A, F, G, S)
Executive Vice President and  
Chief Financial Officer (retired) 
Hormel Foods Corporation

Sarena S. Lin (C)
President 
Cargill Feed and Nutrition

The annual meeting of shareholders will  
be held at 4:30 p.m. on September 18, 2017,  
at Patterson’s corporate headquarters,  
1031 Mendota Heights Road, St. Paul, MN.

Ellen A. Rudnick (C, F, G, S)
Senior Advisor on Entrepreneurship 
University of Chicago  
Booth School of Business

Form 10-K

A copy of our annual report on Form 10-K is 
available to shareholders without charge in 
the investor relations section of the Patterson 
website (www.pattersoncompanies.com) or 
by writing to: John M. Wright, Vice President, 
Investor Relations.

Neil A. Schrimsher (C, F, G, S)
President and 
Chief Executive Officer 
Applied Industrial Technologies, Inc.

Les C. Vinney (F)
President and  
Chief Executive Officer (retired) 
STERIS Corporation

(A) Member of Audit Committee

(C) Member of Compensation Committee

(F)  Member of Finance and Corporate 

Development Committee

(G)  Member of Governance and  

Nominating Committee

(S)  Member of Search Committee

A MILLION-DOLLAR YEAR  
FOR GIVING  

The Patterson Foundation was established in 
2000 to give back to the employees, industries 
and communities that make Patterson Companies 
successful. To fulfill this purpose, the Foundation 
endeavors to make a meaningful difference in  
society through its scholarship and grants programs.

In December 2016, the Patterson Foundation 
achieved a historic milestone. For the first time,  
the Foundation’s annual giving surpassed the  
$1 million mark. Because of the generosity and 
support of Patterson Companies employees and 
its many other partners, this achievement was 
made possible. 

View the Foundation’s 2016 Annual Report at  
http://pattersonfoundation.net/annual-report.

OUR COMMITMENT TO  
CORPORATE RESPONSIBILITY  

At Patterson, we’re committed to improving the way 
we run our business by focusing on philanthropic, 
environmental and social responsibility efforts. 
Every two years, we release a Corporate Responsi-
bility Report that reflects our achievements in these 
areas and our priorities for the future.

Download the 2017 Corporate Responsibility 
Report at http://www.pattersoncompanies.com/
CorporateResponsibility.

Highlights of the 2017 report include:
•  Our renewed commitment to diversity and inclusion
•  Innovative ways we invest in our people, includ-

ing our new volunteer time off program

•  A record-breaking $1.2 million in total giving 
through the Patterson Foundation in 2016

•  Our most recent sustainability efforts, including 

solar energy

•  Raising awareness around gray market products

   
1031 Mendota Heights Road

St. Paul, MN 55120-1419

651.686.1600

pattersoncompanies.com

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