Note 22 - Restructuring Charges

6 Months Ended

Dec. 25, 2011

Restructuring and Related Activities Disclosure [Text Block]

22. Restructuring Charges

On January 11, 2010, the Company announced the creation of Unifi Central America, Ltda. de C.V. (“UCA”). With a base of operations established in El Salvador, UCA serves customers primarily in the Central American region. The Company began dismantling and relocating certain polyester equipment from its Yadkinville, North Carolina facility to the region during the third quarter of fiscal year 2010 and completed the startup of the UCA manufacturing facility in the second quarter of fiscal year 2011. The costs incurred for equipment relocation costs to UCA and reinstalling previously idled texturing equipment to replace the manufacturing capacity at the Company’s Yadkinville, North Carolina facility were charged to restructuring expense as incurred.

The components of restructuring charges were as follows:

	For the Three Months Ended				For the Six Months Ended
	December 25, 2011		December 26, 2010		December 25, 2011		December 26, 2010
Equipment relocation costs	$	—	$	555	$	—	$	918
Reinstallation costs		—		628		—		628
Restructuring charges	$	—	$	1,183	$	—	$	1,546

- Definition

The entire disclosure for restructuring and related activities. Description of restructuring activities such as exit and disposal activities, include facts and circumstances leading to the plan, the expected plan completion date, the major types of costs associated with the plan activities, total expected costs, the accrual balance at the end of the period, and the periods over which the remaining accrual will be settled.

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