Shareholders' Equity

6 Months Ended

Jul. 02, 2011

(4) Shareholders’ Equity

During the six months ended July 2, 2011, shareholders’ equity changed as follows:


									Accumulated
									Other
	Number		Common			Retained			Comprehensive
(In thousands, except share data)	of Shares		Stock			Earnings			(Loss)		Total
Balance, January 1, 2011		25,346,412	$	138,105		$	(6,692	)	$	—	$	131,413
Net loss		—		—			(15,308	)		—		(15,308	)

Total comprehensive loss											$	(15,308	)
Stock-based compensation expense		—		1,060			—			—		1,060
Restricted shares — net		139,075		(105	)		—			—		(105	)

Balance, July 2, 2011		25,485,487	$	139,060		$	(22,000	)	$	—	$	117,060

- Definition

Disclosures related to accounts comprising shareholders' equity, including other comprehensive income. Includes: (1) balances of common stock, preferred stock, additional paid-in capital, other capital and retained earnings; (2) accumulated balance for each classification of other comprehensive income and total amount of comprehensive income; (3) amount and nature of changes in separate accounts, including the number of shares authorized and outstanding, number of shares issued upon exercise and conversion, and for other comprehensive income, the adjustments for reclassifications to net income; (4) rights and privileges of each class of stock authorized; (5) basis of treasury stock, if other than cost, and amounts paid and accounting treatment for treasury stock purchased significantly in excess of market; (6) dividends paid or payable per share and in the aggregate for each class of stock for each period presented; (7) dividend restrictions and accumulated preferred dividends in arrears (in aggregate and per share amount); (8) retained earnings appropriations or restrictions, such as dividend restrictions; (9) impact of change in accounting principle, initial adoption of new accounting principle and correction of an error in previously issued financial statements; (10) shares held in trust for Employee Stock Ownership Plan (ESOP); (11) deferred compensation related to issuance of capital stock; (12) note received for issuance of stock; (13) unamortized discount on shares; (14) description, terms and number of warrants or rights outstanding; (15) shares under subscription and subscription receivables; effective date of new retained earnings after quasi-reorganization and deficit eliminated by quasi-reorganization and, for a period of at least ten years after the effective date, the point in time from which the new retained dates; and (16) retroactive effective of subsequent change in capital structure.

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