0001213900-14-005623.txt : 20140811 0001213900-14-005623.hdr.sgml : 20140811 20140811170538 ACCESSION NUMBER: 0001213900-14-005623 CONFORMED SUBMISSION TYPE: 10-Q PUBLIC DOCUMENT COUNT: 11 CONFORMED PERIOD OF REPORT: 20140627 FILED AS OF DATE: 20140811 DATE AS OF CHANGE: 20140811 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Jason Industries, Inc. CENTRAL INDEX KEY: 0001579252 STANDARD INDUSTRIAL CLASSIFICATION: MISCELLANEOUS MANUFACTURING INDUSTRIES [3990] IRS NUMBER: 462888322 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 10-Q SEC ACT: 1934 Act SEC FILE NUMBER: 001-36051 FILM NUMBER: 141031395 BUSINESS ADDRESS: STREET 1: 411 E. WISCONSIN AVENUE STREET 2: SUITE 2100 CITY: MILWAUKEE STATE: WI ZIP: 53202 BUSINESS PHONE: 414-277-9445 MAIL ADDRESS: STREET 1: 411 E. WISCONSIN AVENUE STREET 2: SUITE 2100 CITY: MILWAUKEE STATE: WI ZIP: 53202 FORMER COMPANY: FORMER CONFORMED NAME: Quinpario Acquisition Corp. DATE OF NAME CHANGE: 20130613 10-Q 1 f10q0614_jasonindustries.htm QUARTERLY REPORT

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 10-Q

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

For the quarterly period ended June 27, 2014

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

For the transition period from __________ to __________

Commission File Number: 001-36051

JASON INDUSTRIES, INC. (f/k/a QUINPARIO ACQUISITION CORP.)

(Exact name of registrant as specified in its charter)

Delaware

46-2888322

(State or other jurisdiction of

incorporation or organization)

(I.R.S. Employer

Identification Number)

411 East Wisconsin Avenue

Suite 2100

Milwaukee, Wisconsin

53202

(Address of principal executive offices)

(Zip Code)

Registrant’s telephone number, including area code: (414) 277-9300

Not Applicable

(Former name or former address, if changed since last report)

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 (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days. Yes x No ¨

Indicate by check mark whether the registrant has submitted electronically and posted on its corporate Website, if any, every Interactive Date 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 x No ¨

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, or a non-accelerated filer or a smaller reporting company. See definitions of “large accelerated filer”, “accelerated filer” and “smaller reporting company” in Rule 12b-2 of the Exchange Act. (Check one):

Large accelerated filer ¨		Accelerated filer ¨
Non-accelerated filer x		Smaller reporting company ¨
(Do not check if a smaller reporting company)

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes x No ¨

As of August 11, 2014, there were 21,990,666 shares of common stock of the Company issued and outstanding.

JASON INDUSTRIES, INC. (f/k/a QUINPARIO ACQUISITION CORP.)

(a development stage company)

TABLE OF CONTENTS

PART I. FINANCIAL INFORMATION		2

ITEM 1. FINANCIAL STATEMENTS		2

Condensed Interim Balance Sheets		2
Condensed Interim Statements of Operations		3
Condensed Interim Statement of Changes in Stockholders’ Equity		4
Condensed Interim Statements of Cash Flows		5
Notes to Condensed Interim Financial Statements		6

ITEM 2. MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS		17

Forward-Looking Statements		17
Overview		17
Results of Operations		17
Liquidity and Capital Resources		18
Critical Accounting Policies		19
Business Combination		20

ITEM 3. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK		21

ITEM 4. CONTROLS AND PROCEDURES		21

PART II. OTHER INFORMATION		22

ITEM 1. LEGAL PROCEEDINGS		22

ITEM 1A. RISK FACTORS		22

ITEM 2. UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS		22

ITEM 3. DEFAULTS UPON SENIOR SECURITIES		22

ITEM 4. MINE SAFETY DISCLOSURES		22

ITEM 5. OTHER INFORMATION		22

ITEM 6. EXHIBITS		24
Ex-31.1
Ex-31.2
Ex-32.1
Ex-32.2

PART 1 – FINANCIAL INFORMATION

ITEM 1. CONDENSED INTERIM FINANCIAL STATEMENTS

JASON INDUSTRIES, INC. (f/k/a QUINPARIO ACQUISITION CORP.)

(a development stage company)

Condensed Interim Balance Sheets (unaudited)

	June 27, 2014			December 31, 2013 (as restated)
ASSETS:
Current assets:
Cash	$	54,158		$	741,632
Prepaid insurance		64,259			113,967
Due from affiliate		500			-
Preferred escrow account		45,000,000			-
Investments held in Trust Account		177,076,650			177,097,040
Deferred financing costs		661,312			-
Total assets	$	222,856,879		$	177,952,639

LIABILITIES AND STOCKHOLDERS' EQUITY:
Current liabilities:
Accrued expenses	$	4,818		$	19,531
Accrued transaction costs		4,503,749			-
Accrued franchise tax		28,588			65,767
Due to affiliate		617,157			-
Due to Preferred holders, held in escrow		45,000,000			-
Deferred underwriters' fee		5,175,000			-
Total current liabilities		55,329,312			85,298
Other liability:
Deferred underwriters' fee		-			5,175,000
Total liabilities		55,329,312			5,260,298

Commitment and contingencies
Common stock subject to possible redemption; 15,840,893 and 16,344,282 shares at June 27, 2014 and December 31, 2013, respectively (at redemption value)		162,527,556			167,692,330

Stockholders' equity:
Preferred stock, $0.0001 par value; 1,000,000 shares authorized; none issued and outstanding		-			-
Common stock, $0.0001 par value; 43,000,000 shares authorized; 8,767,440 and 8,264,051 shares issued and outstanding (which excludes 15,840,893 and 16,344,282 shares subject to possible redemption) at June 27, 2014 and December 31, 2013, respectively		877			827
Additional paid-in capital		10,677,497			5,512,771
Deficit accumulated during the development stage		(5,678,363	)		(513,587	)
Total stockholders' equity		5,000,011			5,000,011
Total liabilities and stockholders' equity	$	222,856,879		$	177,952,639

See accompanying notes to condensed interim financial statements

JASON INDUSTRIES, INC. (f/k/a QUINPARIO ACQUISITION CORP.)
(a development stage company)
Condensed Interim Statements of Operations (unaudited)

		For the three month period ended June 27, 2014			For the six month period ended June 27, 2014			For the period from May 31, 2013 (inception) to June 28, 2013			For the period from May 31, 2013 (inception) to June 27, 2014
Revenue	$	-		$	-		$	-		$	-
General and administrative expenses		82,867			206,356			17,162			379,391
Transaction expenses		1,559,585			4,981,963			-			5,344,555
Loss from operations		(1,642,452	)		(5,188,319	)		(17,162	)		(5,723,946	)

Other income:
Interest income		9,177			23,543			-			45,583
Net loss attributable to common stock not subject to possible redemption	$	(1,633,275	)	$	(5,164,776	)	$	(17,162	)	$	(5,678,363	)
Weighted average number of shares outstanding, excluding shares subject to possible redemption, basic and diluted		8,610,061			8,437,046			6,208,333			7,938,924
Net loss per share, excluding shares subject to possible redemption, basic and diluted	$	(0.19	)	$	(0.61	)	$	(0.00	)	$	(0.72	)

See accompanying notes to condensed interim financial statements

JASON INDUSTRIES, INC. (f/k/a QUINPARIO ACQUISITION CORP.) (a development stage company)

Condensed Interim Statement of Changes in Stockholder's Equity (unaudited)

For the period from May 31, 2013 (inception) to June 27, 2014

	Common Stock						Additional Paid-In			Deficit Accumulated During the Development			Total Stockholders'
	Shares			Amount			Capital			Stage			Equity
Sale of common stock to initial stockholder on May 31, 2013 at approximately $0.004 per share		6,208,333		$	621		$	24,379		$	-		$	25,000
Sale of 17,250,000 units at $10 per unit on August 14, 2013		17,250,000			1,725			172,498,275			-			172,500,000
Underwriters' discount and offering expenses		-			-			(10,819,071	)		-			(10,819,071	)
Sale of 1,150,000 placement units at $10 per unit to initial stockholder on August 14, 2013		1,150,000			115			11,499,885			-			11,500,000
Proceeds subject to possible redemption of 16,394,339 shares at redemption value		(16,394,339	)		(1,639	)		(168,204,279	)		-			(168,205,918	)
Change in proceeds subject to possible redemption to 16,344,282 shares at redemption value		50,057			5			513,582			-			513,587
Net loss attributable to common stock not subject to possible redemption		-			-			-			(513,587	)		(513,587	)
Balances as of December 31, 2013 (restated)		8,264,051		$	827		$	5,512,771		$	(513,587	)	$	5,000,011
Change in proceeds subject to possible redemption to 15,840,893 shares at redemption value (unaudited)		503,389			50			5,164,726			-			5,164,776
Net loss attributable to common stock not subject to possible redemption (unaudited)		-			-			-			(5,164,776	)		(5,164,776	)
Balances as of June 27, 2014 (unaudited)		8,767,440		$	877		$	10,677,497		$	(5,678,363	)	$	5,000,011

See accompanying notes to condensed interim financial statements

JASON INDUSTRIES, INC. (f/k/a QUINPARIO ACQUISITION CORP.)
(a development stage company)

Condensed Interim Statements of Cash Flows (unaudited)

Cash flows from operating activities:	For the six month period ended June 27, 2014			For the period from May 31, 2013 (inception) to June 28, 2013			For the period from May 31, 2013 (inception) to June 27, 2014
Net loss attributable to common stock not subject to possible redemption	$	(5,164,776	)	$	(17,162	)	$	(5,678,363	)
Adjustments to reconcile net loss attributable to common stock not subject to possible redemption to net cash used in operating activities
Prepaid insurance		49,707			-			(64,260	)
Due from affiliate		(500	)		-			(500	)
Accrued franchise tax		(37,178	)		-			28,588
Accrued expenses		3,827,725			-			3,847,257
Net cash used in operating activities		(1,325,022	)		(17,162	)		(1,867,278	)

Cash flows from investing activities:
Cash deposited in Trust Account		-			-			(177,075,000	)
Interest reinvested in Trust Account, net of withdrawals		20,391			-			(1,650	)
Net cash provided by (used in) investing activities		20,391			-			(177,076,650	)

Cash flows from financing activities:
Proceeds from loan payable, affiliate		617,157			157,066			973,211
Repayment of loan payable, affiliate		-			-			(356,054	)
Proceeds from preferred offering, shares not issued		45,000,000			-			45,000,000
Due to preferred holders, held in escrow		(45,000,000	)		-			(45,000,000	)
Proceeds from sale of common stock to initial stockholder		-			25,000			25,000
Proceeds from sale of units to public stockholders		-			-			172,500,000
Proceeds from sale of placement units to initial stockholder		-			-			11,500,000
Payment of costs of Public Offering		-			(139,904	)		(5,644,071	)
Net cash provided by (used in) financing activities		617,157			42,162			178,998,086

Net increase (decrease) in cash		(687,474	)		25,000			54,158
Cash at beginning of the period		741,632			-			-
Cash at end of the period	$	54,158		$	25,000		$	54,158

Supplemental disclosures of non-cash financing activities:
Deferred underwriters' compensation	$	-		$	-		$	5,175,000
Accrual of deferred financing costs	$	(661,312	)	$	-		$	(661,312	)
Accrued offering costs	$	-		$	25,000		$	-

See accompanying notes to condensed interim financial statements

JASON INDUSTRIES, INC. (f/k/a QUINPARIO ACQUISITION CORP.)

(a development stage company)

NOTES TO CONDENSED INTERIM FINANCIAL STATEMENTS

(unaudited)

1. CONDENSED INTERIM FINANCIAL INFORMATION

The accompanying condensed interim financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”) and pursuant to the accounting and disclosure rules and regulations of the Securities and Exchange Commission (“SEC”), and reflect all adjustments, consisting only of normal recurring adjustments, which are, in the opinion of management, necessary for a fair presentation of the financial position as of June 27, 2014, and the results of operations and cash flows for the periods presented. Certain information and disclosures normally included in financial statements prepared in accordance with GAAP have been condensed or omitted pursuant to such rules and regulations. Interim results are not necessarily indicative of results for a full year.

In order to facilitate the preparation of financial statements for the second fiscal quarter in anticipation of the Business Combination discussed in Note 9, on June 24, 2014, the board of directors of Jason Industries, Inc. (f/k/a Quinpario Acquisition Corp.) (“us”, “we”, “Company”, “our”) approved the change of the closing date of the Company’s second fiscal quarter to June 27, 2014. Prior to the change, the closing of the second fiscal quarter of Jason Partners Holdings Inc. (“Jason”) would have been June 27, 2014 and the closing of the second fiscal quarter of the Company would have been June 30, 2014. There was no change in previous reported amounts resulting from the change in quarter end.

2. DESCRIPTION OF ORGANIZATION AND BUSINESS OPERATIONS

The Company, a development stage company, was a newly organized blank check company incorporated in Delaware on May 31, 2013. The Company was formed for the purpose of effecting a merger, capital stock exchange, asset acquisition, stock purchase, reorganization or similar business combination. Through June 27, 2014, the Company has neither engaged in any operations nor generated any revenue. The Company is considered to be in the development stage as defined in Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) 915, “Development Stage Entities,” and is subject to the risks associated with activities of development stage companies.

Quinpario Partners I, LLC (“Sponsor”), is a Delaware limited liability company formed for the express purpose of investing in and holding the securities of the Company.

The registration statement for the Company’s initial public offering was declared effective on August 8, 2013. On August 14, 2013, the Company consummated its initial public offering through the sale of 17,250,000 units (including 2,250,000 units sold pursuant to the underwriters’ exercise in full of their over-allotment option) at $10.00 per share (the “Public Offering”) and received gross proceeds of $172,500,000 (including $22,500,000 from the underwriters’ exercise in full of their over-allotment option) before deduction of the underwriters’ compensation of $5,175,000. Each unit consisted of one share of the Company’s common stock (the “Public Shares”), and one redeemable common stock purchase warrant. Simultaneously with the consummation of the Public Offering, the Company sold 1,150,000 placement units to the Company’s Sponsor at $10.00 per unit in a private placement (the “Private Placement”) and raised $11,500,000 (see Note 4 – Public Offering and Private Placement).

Upon the closing of the Public Offering and the Private Placement, $177,075,000 was placed into a trust account (“Trust Account”). Such proceeds were only to be released to the Company upon the earlier of: (1) the consummation of a business combination and (2) a redemption to public shareholders prior to any voluntary winding-up in the event the Company does not consummate a business combination.

JASON INDUSTRIES, INC. (f/k/a QUINPARIO ACQUISITION CORP.)

(a development stage company)

NOTES TO CONDENSED INTERIM FINANCIAL STATEMENTS

(unaudited)

2. DESCRIPTION OF ORGANIZATION AND BUSINESS OPERATIONS – (continued)

On June 30, 2014 (the “Closing Date”), the Company consummated its business combination with Jason, pursuant to the stock purchase agreement, dated as of March 16, 2014, which provided for the acquisition of all of the capital stock of Jason by the Company (the “Business Combination”). In connection with the closing of the Business Combination, the Company changed its name from Quinpario Acquisition Corp. to Jason Industries, Inc. See Note 9 for a further discussion on the Business Combination and other events that occurred subsequent to June 27, 2014.

3. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Basis of presentation

The accompanying financial statements are presented in U.S. dollars in conformity with GAAP and pursuant to the rules and regulations of the SEC.

Development stage company

The Company complies with the reporting requirements of FASB ASC 915, “Development Stage Entities.” At June 27, 2014, the Company had not commenced any operations nor generated revenue to date. All activity through June 27, 2014, relates to the Company’s formation and the Public Offering, and since August 14, 2013, the identification of potential target businesses and assets. The Company will not generate any operating revenues until after completion of a Business Combination, at the earliest. The Company has generated non-operating income in the form of interest income on the designated Trust Account. Following the consummation of the Business Combination on June 30, 2014, the Company is no longer considered to be a development stage company.

The audited financial statements of Jason for the years ended December 31, 2011, 2012 and 2013, and the unaudited financial statements of Jason for the three months ended March 28, 2014, were previously included in the Company’s definitive proxy statement, dated June 16, 2014, and incorporated by reference into the Company’s 8-K filed on July 7, 2014. The Company will be amending the Form 8-K filed on July 7, 2014, to include unaudited financial statements for Jason for the period ended June 27, 2014.

Net loss per common share

The Company complies with accounting and disclosure requirements of FASB ASC 260, “Earnings Per Share.” Basic net loss per common share is computed by dividing net loss applicable to common stockholders by the weighted average number of common shares outstanding for the period. Diluted loss per common share is computed by dividing net loss by the weighted average number of common shares outstanding, plus to the extent dilutive, the incremental number of shares of common stock to settle warrants issued in the Public Offering and Private Placement, as calculated using the treasury stock method. For the period presented, the effect of the warrants has not been considered in the diluted loss per common share because their effect would be anti-dilutive. As a result, diluted loss per common share is the same as basic loss per common share for all of the periods presented.

Offering costs

Offering costs related to the Public Offering, totaling $10,819,071 (including $5,175,000 of underwriting fees paid at closing and $5,175,000 of deferred underwriting compensation) were charged to stockholders’ equity upon the completion of the Public Offering on August 14, 2013.

JASON INDUSTRIES, INC. (f/k/a QUINPARIO ACQUISITION CORP.)

(a development stage company)

NOTES TO CONDENSED INTERIM FINANCIAL STATEMENTS

(unaudited)

3. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES – (continued)

Deferred financing costs represent legal, due diligence and other direct costs incurred to raise capital or obtain debt that the Company incurred in connection with the Business Combination discussed in Note 9. Deferred financing costs related to debt are amortized over the life of the debt. Deferred financing costs related to issuing equity are charged to additional paid-in capital. During the three-month period ended June 27, 2014, the Company incurred approximately $660,000 in deferred financing costs (see Note 9).

Redeemable common stock

All of the 17,250,000 common shares sold as part of the units in the Public Offering contained a redemption feature which allowed for the redemption of common shares under the Company's liquidation or tender offer/ stockholder approval provisions. In accordance with FASB ASC 480 “Distinguishing Liabilities from Equity,” redemption provisions not solely within the control of the Company require the security to be classified outside of permanent equity. Ordinary liquidation events, which involve the redemption and liquidation of all of the entity's equity instruments, are excluded from the provisions of FASB ASC 480. Although the Company did not specify a maximum redemption threshold, its amended and restated certificate of incorporation provided that in no event will the Company redeem its Public Shares in an amount that would cause its net tangible assets (stockholders' equity) to be less than $5,000,001.

The Company recognizes changes in redemption value immediately as they occur and will adjust the carrying value of the security to equal the redemption value at the end of each reporting period. Increases or decreases in the carrying amount of redeemable common stock shall be affected by charges against retained earnings and in the absence of retained earnings, by charges against paid-in capital.

Accordingly, at June 27, 2014 and December 31, 2013, 15,840,893 and 16,344,282 of the 17,250,000 Public Shares are classified outside of permanent equity at their redemption value, respectively. The redemption value is equal to the pro rata share of the aggregate amount then on deposit in the Trust Account, including interest but less taxes payable and amounts released for working capital (approximately $10.26 per share at June 27, 2014 and December 31, 2013). See Note 9.

Fair value of financial instruments

The fair value of the Company’s assets and liabilities, which qualify as financial instruments under FASB ASC 820, “Fair Value Measurement,” approximates the carrying amounts represented in the condensed interim balance sheet, primarily due to their short-term nature.

Use of estimates

The preparation of financial statements in conformity with GAAP 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.

Reclassification

Certain amounts were reclassified from the June 30, 2012 presentations to conform to the current year presentation.

JASON INDUSTRIES, INC. (f/k/a QUINPARIO ACQUISITION CORP.)

(a development stage company)

NOTES TO CONDENSED INTERIM FINANCIAL STATEMENTS

(unaudited)

3. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES – (continued)

Income taxes

The Company complies with the accounting and reporting requirements of FASB ASC 740, “Income Taxes,” which requires an asset and liability approach to financial accounting and reporting for income taxes. Deferred income tax assets and liabilities are computed for differences between the financial statement and tax bases of assets and liabilities that will result in future taxable or deductible amounts, based on enacted tax laws and rates applicable to the periods in which the differences are expected to affect taxable income. Valuation allowances are established, when necessary, to reduce deferred tax assets to the amount expected to be realized.

FASB ASC 740 prescribes a recognition threshold and a measurement attribute for the financial statement recognition and measurement of tax positions taken or expected to be taken in a tax return. For those benefits to be recognized, a tax position must be more-likely-than-not to be sustained upon examination by taxing authorities. Based on its analysis, the Company has determined that it has not incurred any liability for unrecognized tax benefits as of June 27, 2014 and December 31, 2013. This policy also provides guidance on thresholds, measurement, de-recognition, classification, interest and penalties, accounting in interim periods, disclosure, and transition that is intended to provide better financial statement comparability among different entities. Management’s conclusions regarding this policy may be subject to review and adjustment at a later date based on factors including, but not limited to, on-going analysis of and changes to tax laws, regulations and interpretations thereof. The Company recognizes accrued interest and penalties related to unrecognized tax benefits as income tax expense. No amounts were accrued for the payment of interest and penalties at June 27, 2014 and December 31, 2013. The Company is currently not aware of any issues under review that could result in significant payments, accruals or material deviation from its position. The Company is subject to income tax examinations by major taxing authorities since inception.

The Company may be subject to potential examination by U.S. federal, U.S. state or foreign jurisdiction authorities in the areas of income taxes. These potential examinations may include questioning the timing and amount of deductions, the nexus of income among various tax jurisdictions and compliance with U.S. federal, U.S. state and foreign tax laws. The Company’s management does not expect that the total amount of unrecognized tax benefits will materially change over the next 12 months.

Concentration of credit risk

Financial instruments that potentially subject the Company to concentration of credit risk consist of cash accounts in a financial institution which, at times may exceed the federal depository insurance coverage of $250,000. The Company has not experienced losses on these accounts and management believes the Company is not exposed to significant risks on such accounts.

Recently issued accounting standards

Management does not believe that any recently issued, but not yet effective, accounting pronouncements, if currently adopted, would have a material effect on the Company’s condensed interim financial statements.

JASON INDUSTRIES, INC. (f/k/a QUINPARIO ACQUISITION CORP.)

(a development stage company)

NOTES TO CONDENSED INTERIM FINANCIAL STATEMENTS

(unaudited)

3. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES – (continued)

Restated Prior Period Amounts

While preparing its condensed interim financial statements for the three months ended June 27, 2014, the Company identified and corrected an error related to the accounting for the Company’s changes in amounts subject to possible redemption for the periods ended September 30, 2013, December 31, 2013 and March 31, 2014. The Company determined that its changes in amounts subject to possible redemption should have been accounted for in accordance with the accounting treatment described in FASB ASC 480-10-S99 with changes against additional paid-in capital in the absence of retained earnings and not as a decrease in accumulated deficit. There was no change in previously reported net loss for any of the periods. The balance sheets for the periods ended September 30, 2013, December 31, 2013 and March 31, 2014, have been restated to reflect a balance in accumulated deficit with a corresponding increase of additional paid-in capital.

The adjustments for balances at September 30, 2013, December 31, 2013 and March 31, 2014 are as follows:

	September 30, 2013					December 31, 2013					March 31, 2014
	As Reported		As Restated			As Reported		As Restated			As Reported		As Restated
Additional paid-in capital	$	4,999,188	$	5,212,991		$	4,999,184	$	5,512,771		$	4,999,150	$	9,044,239

Deficit accumulated during the development stage	$	-	$	(213,803	)	$	-	$	(513,587	)	$	-	$	(4,045,089	)

In accordance with SEC Staff Accounting Bulletin Nos. 99 and 108 (“SAB 99” and “SAB 108”), the Company has evaluated these errors and, based on an analysis of quantitative and qualitative factors, and has determined that they were not material to each of the prior reporting periods affected and no amendments of previously filed 10-Q or 10-K reports with the SEC are required.

4. PUBLIC OFFERING AND PRIVATE PLACEMENT

On August 14, 2013, the Company sold 17,250,000 units (including 2,250,000 units sold pursuant to the underwriters’ exercise in full of their over-allotment option) at $10.00 per unit (“Units”) in the Public Offering. Each Unit consists of one share of the Company’s common stock, $0.0001 par value, and one redeemable common stock purchase warrant. We did not register the shares of common stock issuable upon exercise of the warrants. However, we have agreed to use our best efforts to file and have an effective registration statement covering the shares of common stock issuable upon exercise of the warrants, to maintain a current prospectus relating to those shares of common stock until the earlier of the date the warrants expire or are redeemed and, the date on which all of the warrants have been exercised and to qualify the resale of such shares under state blue sky laws, to the extent an exemption is not available. Each warrant will entitle the holder to purchase one share of common stock at an exercise price of $12.00 and are exercisable on the later of (a) 30 days after the consummation of our Business Combination, or (b) 12 months from the closing of the Public Offering. The warrants will expire at 5:00 p.m., New York time, five years after the consummation of our Business Combination (June 30, 2019) or earlier upon redemption or liquidation. On the exercise of any warrant, the warrant exercise price will be paid directly to us and not placed in the Trust Account. The warrants are redeemable by the Company at a price of $0.01 per warrant upon 30 days prior written notice after the warrants become exercisable, only in the event that the last sale price of the common stock equals or exceeds $18.00 per share for any 20 trading days within a 30-trading day period ending on the third business day prior to the date on which notice of redemption is given.

JASON INDUSTRIES, INC. (f/k/a QUINPARIO ACQUISITION CORP.)

(a development stage company)

NOTES TO CONDENSED INTERIM FINANCIAL STATEMENTS

(unaudited)

4. PUBLIC OFFERING AND PRIVATE PLACEMENT – (continued)

In connection with the Public Offering, the Sponsor purchased 1,150,000 placement units, each consisting of one share of common stock and one warrant to purchase one share of our common stock exercisable at $12.00, at a price of $10.00 per unit ($11.5 million in the aggregate) in a Private Placement that occurred simultaneously with the consummation of the Public Offering. The purchase price of the placement units was added to the proceeds from the Public Offering and was held in the Trust Account. With the exception of the differences noted in the following paragraph, the warrants issued in connection with the placement units to the Sponsor are similar to the warrants issued to the public shareholders in the Public Offering.

The placement units and the component securities contained therein will not be transferable, assignable or salable until 30 days after the consummation of our initial business combination and the placement warrants will be non-redeemable so long as they are held by our Sponsor or its affiliates or designees. If the placement units are held by someone other than the initial holders, or their respective permitted transferees, the placement warrants will be redeemable by us and exercisable by such holders on the same basis as the warrants included in the Units sold in the Public Offering. The Company classified the private placement warrants within permanent equity as additional paid-in capital in accordance with FASB ASC 815-40, “Derivatives and Hedging.”

5. RELATED PARTY TRANSACTIONS

Due to affiliates

In order to finance transaction costs in connection with an intended business combination, our Sponsor or an affiliate of our Sponsor or certain of our officers and directors may, but are not obligated to, loan us funds as may be required.

On June 14, 2013, the Company issued an unsecured promissory note of up to $250,000 to Quinpario Partners LLC. The loans issued under this agreement were non-interest bearing and payable in full at the earlier of (i) December 31, 2013, or (ii) the closing of the Public Offering. All outstanding draws against the promissory note in the aggregate amount of $232,139 were repaid at the closing of the Public Offering.

Quinpario Partners LLC had also paid $123,915 of expenses on behalf of the Company for travel costs and other administrative expenses since inception. This amount was repaid during the period ended December 31, 2013.

On May 12, 2014, the Company issued an unsecured promissory note of up to $2,500,000 to Quinpario Partners LLC, inclusive of the $344,149 previously advanced to the Company through March 31, 2014. The loans issued under this agreement were non-interest bearing and payable in full at the earlier of (i) December 31, 2014, or (ii) the consummation of our Business Combination. As of June 27, 2014, there was $617,157 outstanding on this promissory note. On June 30, 2014, the date of our Business Combination, the full balance of $617,157 was repaid.

Founder Shares

On May 31, 2013, the Company issued 6,208,333 shares of common stock to the Sponsor (the “Founder Shares”) for an aggregate purchase price of $25,000. These shares included up to 75,000 shares of common stock which are subject to forfeiture in the event that the extension units are not purchased (or 37,500 Founder Shares per extension), so that the Sponsor and its permitted transferees will own 25% of the Company’s issued and outstanding common stock after the Public Offering. Subsequent to June 27, 2014, 75,000 shares of common stock were forfeited by the Sponsor.

The Founder Shares are identical to the shares of common stock included in the Units sold in the Public Offering, except that (1) the Founder Shares are subject to certain transfer restrictions, as described in more detail below, and (2) our initial stockholders agreed: (i) to waive their redemption rights with respect to their Founder Shares, placement shares and Public Shares in connection with the consummation of a business combination and (ii) to waive their redemption rights with respect to their Founder Shares and placement shares if we failed to consummate a business combination within 16 months from the consummation of the Public Offering (or up to 24 months in case of extensions).

JASON INDUSTRIES, INC. (f/k/a QUINPARIO ACQUISITION CORP.)

(a development stage company)

NOTES TO CONDENSED INTERIM FINANCIAL STATEMENTS

(unaudited)

5. RELATED PARTY TRANSACTIONS – (continued)

Founder Shares – (continued)

The initial stockholders have agreed not to transfer, assign or sell any of their Founder Shares (except to permitted transferees) until (i) with respect to 20% of such shares, upon consummation of our initial business combination, (ii) with respect to 20% of such shares, when the closing price of our common stock exceeds $12.00 for any 20 trading days within a 30-trading day period following the consummation of our initial business combination, (iii) with respect to 20% of such shares, when the closing price of our common stock exceeds $13.50 for any 20 trading days within a 30-trading day period following the consummation of our initial business combination, (iv) with respect to 20% of such shares, when the closing price of our common stock exceeds $15.00 for any 20 trading days within a 30-trading day period following the consummation of our initial business combination, and (v) with respect to 20% of such shares, when the closing price of our common stock exceeds $17.00 for any 20 trading days within a 30-trading day period following the consummation of our initial business combination or earlier, in any case, if, following the Business Combination, we engage in a subsequent transaction (1) resulting in our stockholders having the right to exchange their shares for cash or other securities or (2) involving a consolidation, merger or other change in the majority of our board of directors or management team in which the company is the surviving entity.

The initial stockholders will be entitled to registration rights pursuant to a registration rights agreement entered into in connection with the Public Offering. The initial stockholders will be entitled to demand registration rights and certain “piggy-back” registration rights with respect to their shares of common stock, the warrants and the common shares underlying the warrants, commencing on the date such common stock or warrants are released from lockup. The Company will bear the expenses incurred in connection with the filing of any such registration statements.

Administrative Services Agreement

Commencing on August 9, 2013, the date that our securities were first listed on NASDAQ, the Company agreed to pay Quinpario Partners LLC a total of $10,000 per month for office space, administrative services and secretarial support. Upon consummation of the Business Combination, we ceased paying these monthly fees. During the three- and six-month periods ended June 27, 2014, and the period of inception to June 27, 2014, $30,000, $60,000 and $110,000, respectively was paid to Quinpario Partners LLC under this agreement.

6. COMMITMENTS & CONTINGENCIES

The Company paid an underwriting discount of three percent (3.0%) of the public unit offering price to the underwriters at the closing of the Public Offering. In addition, the underwriters will be entitled to a deferred fee of three percent (3.0%) of the Public Offering payable in cash upon the closing of a business combination, which is reflected in the accompanying condensed interim balance sheets. The underwriters will not be entitled to any interest accrued on the deferred discount. On June 30, 2014 the deferred underwriters’ fee of approximately $5,200,000 was paid upon consummation of the Business Combination.

7. TRUST ACCOUNT

On August 14, 2013, upon the closing of the Public Offering and the Private Placement of the placement units, a total of $177,075,000 was placed in the Trust Account. All proceeds in the Trust Account were invested in either U.S. government treasury bills with a maturity of 180 days or less or in money market funds meeting certain conditions under Rule 2a-7 under the Investment Company Act of 1940, as amended, and that invest solely in U.S. Treasuries.

JASON INDUSTRIES, INC. (f/k/a QUINPARIO ACQUISITION CORP.)

(a development stage company)

NOTES TO CONDENSED INTERIM FINANCIAL STATEMENTS

(unaudited)

7. TRUST ACCOUNT – (continued)

As of June 27, 2014, the trust proceeds were held in cash and not invested in U.S. government securities. As of December 31, 2013, the trust proceeds were invested directly in U.S. government securities with a maturity of 180 days or less, which consist of $177,096,391 in U.S. Treasury Bills and $649 of cash equivalents. The Company classifies its U.S. Treasury and equivalent securities as held-to-maturity in accordance with FASB ASC 320, “Investments – Debt and Equity Securities.” Held-to-maturity securities are those securities which the Company has the ability and intent to hold until maturity. Held-to-maturity treasury securities are recorded at amortized cost on the accompanying balance sheets and adjusted for the amortization or accretion of premiums or discounts. The carrying amount, gross unrealized holding gains and fair value of held-to-maturity securities at December 31, 2013 are as follows:

				Unrealized
		Carrying		Holding		Fair
		Amount		Gain		Value
Held-to-maturity
	U.S. Treasury Securities – December 31, 2013	$	177,096,391	$	3,296	$	177,099,687

8. STOCKHOLDERS’ EQUITY

Common Stock — The Company was authorized to issue 43,000,000 shares of common stock with a par value of $0.0001 per share. Holders of the Company’s common stock are entitled to one vote for each common share. At June 27, 2014 and December 31, 2013, there were 8,767,440 and 8,264,051 common shares outstanding, which excludes 15,840,893 and 16,344,282 shares of common stock subject to possible redemption, respectively. See Note 9 with respect to changes in the Company’s capitalization subsequent to June 27, 2014.

Preferred Stock — The Company was authorized to issue 1,000,000 shares of preferred stock in one or more series with such designations, voting and other rights and preferences as may be determined from time to time by the board of directors. At June 27, 2014 and December 31, 2013, the Company has not issued any preferred shares.

On May 9, 2014, the Company executed a Backstop and Subscription Agreement with the investors named therein providing for the issuance by the Company of 45,000 shares of 8.0% Series A Convertible Perpetual Preferred Stock in a private placement (subject to certain conditions, including the closing of the Business Combination) for gross proceeds to the Company of approximately $45 million. Each share of 8.0% Series A Convertible Perpetual Preferred Stock will be convertible, at the holder’s option at any time, initially into approximately 81.18 shares of the Company’s common stock (which is equivalent to an initial conversion price of approximately $12.32 per share), subject to specified adjustments as set forth in the Certificate of Designations. Based on the initial conversion rate, approximately 3,653,113 shares of the Company’s common stock would be issuable upon conversion of all 45,000 shares of Series A Convertible Perpetual Preferred Stock, when issued, assuming the absence of in-kind dividends. The preferred shares were issued in connection with the consummation of the Business Combination as discussed in Note 9.

9. SUBSEQUENT EVENTS

Preferred Stock Offering

On June 30, 2014, the Company raised gross proceeds of $45,000,000 from the sale of Series A Convertible Preferred Stock to consummate the Business Combination. Such shares were held in escrow at June 27, 2014 pending the consummation of the Business Combination on June 30, 2014. In connection with the Company’s financing approximately $660,000 has been capitalized through June 27, 2014. The Company is also obligated to pay a placement agent $2,500,000 upon the completion of this preferred offering. Such amounts were paid and charged to equity upon completion of the offering.

JASON INDUSTRIES, INC. (f/k/a QUINPARIO ACQUISITION CORP.)

(a development stage company)

NOTES TO CONDENSED INTERIM FINANCIAL STATEMENTS

(unaudited)

9. SUBSEQUENT EVENTS – (continued)

Consummation of the Business Combination

On June 30, 2014 the Company held a special meeting in lieu of the 2014 Annual Meeting of the Stockholders (the “Special Meeting”) where the Business Combination was approved by the Company’s stockholders. At the Special Meeting, 21,870,040 shares of the Company’s common stock were voted in favor of the proposal to approve the Business Combination and no shares of the Company’s common stock were voted against that proposal. In connection with the closing, the Company redeemed a total of 2,542,667 shares of its common stock pursuant to the terms of the Company’s amended and restated certificate of incorporation, resulting in a total payment to redeeming stockholders of $26,101,273.

At the Special Meeting, the Company’s stockholders approved and adopted a proposal to increase the number of authorized shares of the Company’s common stock and preferred stock from 44,000,000, consisting of 43,000,000 shares of common stock, and 1,000,000 shares of preferred stock, to 125,000,000 shares, consisting of 120,000,000 shares of common stock, and 5,000,000 shares of preferred stock.

On June 30, 2014, the Company and Jason completed the previously announced Business Combination in which JPHI Holdings Inc. (“JPHI”), a majority owned subsidiary of the Company, acquired 100 percent of the capital stock of Jason. The purchase price of $538,650,000 was funded by the cash proceeds from the Company’s initial public offering, new debt and rollover equity invested by Jason’s former owners and management of Jason (collectively the “Rollover Participants”). The purchase price includes the payment of $10,751,000 for current assets that are in excess of normalized working capital requirements. A final working capital settlement will occur during the third quarter of fiscal 2014, and may adjust the purchase price. For the three and six month periods ended June 27, 2014, the Company incurred approximately $1,560,000 and $4,980,000 of transaction expenses, respectively, of which approximately $1,400,000 and $3,100,000, respectively, of costs directly related to the Business Combination. The Company was obligated to pay a financial advisory fee of $3,250,000 upon the completion of the Business Combination. Such amounts were paid upon the completion of the Business Combination.

Following the consummation of the Business Combination, Jason became an indirect majority-owned subsidiary of the Company, with the Company owning approximately 81.8 percent of JPHI and the Rollover Participants owning a noncontrolling interest of approximately 18.2 percent of JPHI. The Rollover Participants held 3,485,623 shares of JPHI exchangeable on a one-for-one basis for shares of common stock of the Company. As of the closing date following the redemption, there were 21,990,666 shares of common stock of the Company outstanding, 45,000 shares of Series A Convertible Preferred Stock of the Company outstanding and warrants exercisable for 18,400,000 shares of common stock of the Company.

In connection with the closing of the Business Combination, the Company changed its name to Jason Industries, Inc., and commenced trading of its common stock and warrants under the symbols, “JASN” and “JASNW”, respectively, on NASDAQ.

JASON INDUSTRIES, INC. (f/k/a QUINPARIO ACQUISITION CORP.)

(a development stage company)

NOTES TO CONDENSED INTERIM FINANCIAL STATEMENTS

(unaudited)

9. SUBSEQUENT EVENTS – (continued)

The following unaudited pro forma combined financial information presents the Company's results as though Jason and the Company had combined at January 1, 2013. Pro forma net earnings attributable to common shareholders were adjusted to exclude $4,793,000 and $9,756,000 of transaction related expenses incurred in the three and six months ended June 27, 2014, respectively. Pro forma earnings attributable to common shareholders for the six months ended June 28, 2013 were adjusted to include these transaction-related expenses, and were adjusted by $3,868,000 of nonrecurring expenses related to the fair value adjustment to acquisition date inventory. The unaudited pro forma condensed consolidated financial information has been prepared using the acquisition method of accounting under existing GAAP. The Company is the acquirer for accounting purposes, and Jason is the acquiree and accounting successor.

	(unaudited, in thousands)
	Three months ended June 28, 2013 (pro forma)		Six months ended June 28, 2013 (pro forma)			Three months ended June 27, 2014 (pro forma)		Six months ended June 27, 2014 (pro forma)
Pro forma net sales	$	176,196	$	355,865		$	190,615	$	377,151
Pro forma net income (loss) attributable to common shareholders		3,758		(2,879	)		1,650		3,537

The preliminary calculation of consideration and the preliminary allocation of the purchase price to the tangible and other identifiable intangible assets acquired and liabilities assumed based on their fair values as of June 30, 2014 is as follows:

	Calculation of Consideration
Purchase price	$	538,650
Purchase price adjustments in accordance with the Purchase Agreement
Add: Working capital adjustment		10,751
Less: Bank debt, including accrued interest		(250,826	)
Add: Cash and cash equivalents		16,271
Less: Seller transaction costs paid by Jason		(17,500	)

Total consideration transferred	$	297,346

JASON INDUSTRIES, INC. (f/k/a QUINPARIO ACQUISITION CORP.)

(a development stage company)

NOTES TO CONDENSED INTERIM FINANCIAL STATEMENTS

(unaudited)

9. SUBSEQUENT EVENTS – (continued)

	Preliminary Purchase Price Allocation
Cash and cash equivalents	$	9,971
Accounts receivable		97,692
Inventories		81,702
Other current assets		25,094
Property, plant and equipment		197,396
Goodwill		173,881
Other identifiable intangible assets		183,323
Other assets		10,951
Current liabilities		(122,544	)
Deferred income taxes		(98,408	)
Long-term debt		(244,150	)
Other long-term liabilities		(17,562	)
Total consideration transferred	$	297,346

The preliminary allocation of the purchase price and unaudited pro forma condensed consolidated financial information is based on the preliminary valuations performed to determine the fair value of the net assets as of the acquisition date. The amounts allocated to goodwill and intangible assets are based on preliminary valuations and are subject to final adjustment to reflect the final valuations. These final valuations of the assets and liabilities could have a material impact on the pro forma condensed combined statement of operations and preliminary purchase price allocation disclosed above.

Warrant Tender Offer

After completion of the warrant tender offer, 13,993,773 warrants remain outstanding. Each outstanding warrant entitles the registered holder to purchase one share of the Company’s common stock at a price of $12.00 per share, subject to adjustment, at any time commencing on July 30, 2014. The warrants will expire on June 30, 2019, or earlier upon redemption.

ITEM 2. MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS

References to the “Company” “Jason Industries” “us” or “we” refer to Jason Industries, Inc. (f/k/a Quinpario Acquisition Corp.) The following discussion and analysis of the Company’s financial condition and results of operations should be read in conjunction with the condensed interim financial statements and the notes thereto contained elsewhere in this report. Certain information contained in the discussion and analysis set forth below includes forward looking statements that involve risks and uncertainties.

Forward-Looking Statements

This Quarterly Report on Form 10-Q includes forward-looking statements within the meaning of Section 27A of the Securities Act of 1933 (“Securities Act”), as amended, and Section 21E of the Securities Exchange Act of 1934, as amended (the “Exchange Act”). We have based these forward-looking statements on our current expectations and projections about future events. These forward-looking statements are subject to known and unknown risks, uncertainties and assumptions about us that may cause our actual results, levels of activity, performance or achievements to be materially different from any future results, levels of activity, performance or achievements expressed or implied by such forward-looking statements. In some cases, you can identify forward-looking statements by terminology such as “may,” “should,” “could,” “would,” “expect,” “plan,” “anticipate,” “believe,” “estimate,” “continue,” or the negative of such terms or other similar expressions. Factors that might cause or contribute to such a discrepancy include, but are not limited to, those described in our other SEC filings.

Overview

Until June 30, 2014, we were a blank check company formed on May 31, 2013 for the purpose of effecting a merger, capital stock exchange, asset acquisition, stock purchase, reorganization or similar business combination with one or more businesses (“Business Combination”). As more fully described below in Business Combination, the Company entered into a Business Combination and stock purchase agreement (the “Purchase Agreement”) by and between the Company, Jason Partners Holdings Inc. (“Jason”), JPHI Holdings Inc. (“JPHI”) and Jason Partners Holdings LLC (“Seller”), providing for the acquisition of all of the capital stock of Jason by JPHI, from Seller and certain members of Seller (the “Business Combination”).

In order to facilitate the preparation of financial statements for the second fiscal quarter in anticipation of the Business Combination, on June 24, 2014, the board of directors of the Company approved the change of the closing date of the Company’s second fiscal quarter to June 27, 2014. Prior to the change, the closing of the second fiscal quarter of Jason would have been June 27, 2014 and the closing of the second fiscal quarter of the Company would have been June 30, 2014. There was no change in previous reported amounts resulting from the change in quarter end.

Results of Operations

Through June 27, 2014, we neither engaged in any operations nor generated any revenues to date. All activity through June 27, 2014 relates to the Company’s formation and the Public Offering, and since August 14, 2013, the identification of potential target businesses and assets.

For the three and six months ended June 27, 2014, we had net losses of $1,633,275 and $5,164,776, respectively, which consist of operating, transaction and due diligence costs, offset by interest income of $9,177 and $23,543, respectively, on the Trust Account. For the period from May 31, 2013 (inception) to June 27, 2014, we had net losses of $5,678,363 which consist of formation, operating, transaction and due diligence costs, offset by interest income of $45,583 on the Trust Account.

Liquidity and Capital Resources

Through June 27, 2014 our liquidity needs were satisfied to date through receipt of $25,000 from the sale of the Founder Shares to Quinpario Partners I, LLC (“Sponsor”), loans and advances from Quinpario Partners LLC, an affiliate of our Sponsor, totaling $973,211 and $1,295,383 of working capital from the gross proceeds of the Public Offering. Of the $973,211 loaned and advanced from Quinpario Partners LLC, $356,054 was loaned and advanced prior to our Public Offering and has since been repaid. The remaining $617,157 of the $973,211 was advanced to us between March 28, 2014 and June 13, 2014 for transaction costs associated with the exploration of potential Business Combinations. As of June 27, 2014, there was $617,157 outstanding to Quinpario Partners LLC. On May 12, 2014, the Company issued an unsecured promissory note of up to $2,500,000, inclusive of the $617,157 previously advanced to the Company, to Quinpario Partners LLC. The promissory note is non-interest bearing and payable in full at the earlier of (i) December 31, 2014 or (ii) the consummation of our Business Combination. On June 30, 2014, the date of our Business Combination, the full balance of $617,157 was repaid.

On August 14, 2013, we consummated our Public Offering of 17,250,000 units at a price of $10.00 per unit. Simultaneously with the consummation of our Public Offering, we consummated the private placement of 1,150,000 placement units to our Sponsor for $11,500,000. We received net proceeds from our Public Offering and the sale of the placement units of $178,370,383, net of the non-deferred portion of the underwriting commissions of $5,175,000 and offering costs and other expenses of $454,617.

Prior to the consummation of the Business Combination, we depended on sufficient interest being earned on the proceeds held in the Trust Account to provide us with additional working capital to identify one or more target businesses, conduct due diligence and complete a Business Combination, as well as to pay any taxes that we may owe. As described elsewhere in this Report, the amounts in the Trust Account could be invested only in U.S. government treasury bills with a maturity of 180 days or less or in money market funds investing solely in U.S. Treasuries and meeting certain conditions under Rule 2a-7 promulgated under the Investment Company Act of 1940 (“Investment Company Act”). The current low interest rate environment has made it more difficult for such investments to generate sufficient funds, together with the amounts available outside the Trust Account, to locate, conduct due diligence, structure, negotiate and close our initial Business Combination. As a result, we borrowed sufficient funds from Quinpario Partners LLC to operate until we close our initial Business Combination.

For the period from August 14, 2013 (consummation of our IPO) through June 27, 2014, we disbursed an aggregate of $2,022,746 out of the proceeds of our Public Offering not held in trust, the proceeds from the sale of the Founder Shares and amounts borrowed from Quinpario Partners LLC, an affiliate of our Sponsor, for legal expenses, accounting expenses and filing fees relating to our SEC reporting obligations, general corporate matters, transaction costs, due diligence and miscellaneous expenses. As of June 27, 2014, there was $54,157 remaining in our working capital account not held in trust which includes advances from Quinpario Partners LLC from March 28, 2014 to June 13, 2014, totaling $617,157.

Off-Balance Sheet Arrangements

As of June 27, 2014, we have no obligations, assets or liabilities which would be considered off-balance sheet arrangements. We do not participate in any transactions that create relationships with unconsolidated entities or financial partnerships, often referred to as variable interest entities, which would have been established for the purpose of facilitating off-balance sheet arrangements.

We have not entered into any off-balance sheet financing arrangements, established any special purpose entities, guaranteed any debt or commitments of other entities, or entered into any non-financial assets.

Contractual obligations

We do not have any long-term debt, capital lease obligations, operating lease obligations or long-term liabilities other than a monthly fee of $10,000 payable to Quinpario Partners LLC for office space, administrative services and secretarial support. This agreement ended upon the Business Combination.

We began incurring these fees on August 9, 2013, the date the Company’s securities were first listed on the Nasdaq Capital Market and will terminate upon the earlier of (i) the consummation of a Business Combination or (ii) the liquidation of the Company.

Critical Accounting Policies

The preparation of condensed interim financial statements and related disclosures in conformity with generally accepted accounting principles in the United States (“GAAP”) 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 condensed interim financial statements, and revenue and expenses during the periods reported. Actual results could materially differ from those estimates. We have identified the following as our critical accounting policies:

Development stage company

Prior to the consummation of the Business Combination, the Company was considered to be in the development stage and complies with the reporting requirements of FASB ASC 915, “Development Stage Entities”. At June 27, 2014, the Company has not commenced any operations nor generated revenue to date. All activity through June 27, 2014 relates to the Company’s formation and the Public Offering, and since August 14, 2013, the identification of potential target businesses and assets. Following the Public Offering, the Company will not generate any operating revenues until after completion of a Business Combination, at the earliest. The Company has generated non-operating income in the form of interest income on the designated Trust Account. Following the consummation of the Business Combination on June 30, 2014, the Company is no longer considered to be a development stage company.

Redeemable common stock

All of the 17,250,000 common shares sold as part of the Units in the Public Offering contained a redemption feature which allows for the redemption of common shares under the Company's liquidation or tender offer/stockholder approval provisions. In accordance with FASB ASC 480, redemption provisions not solely within the control of the Company require the security to be classified outside of permanent equity. Ordinary liquidation events, which involve the redemption and liquidation of all of the entity's equity instruments, are excluded from the provisions of FASB ASC 480. Although the Company did not specify a maximum redemption threshold, its amended and restated certificate of incorporation provided that in no event will the Company redeem its Public Shares in an amount that would cause its net tangible assets (stockholders' equity) to be less than $5,000,001.

The Company recognizes changes in redemption value immediately as they occur and will adjust the carrying value of the security to equal the redemption value at the end of each reporting period. Increases or decreases in the carrying amount of redeemable common stock shall be affected by charges against accumulated deficit and in the absence of accumulated deficit, by charges against paid-in capital.

Net loss per common share:

Loss per share is computed by dividing net loss applicable to common stockholders by the weighted average number of common shares outstanding for the period.

Income taxes:

Deferred income tax assets and liabilities are computed for differences between the financial statement and tax bases of assets and liabilities that will result in future taxable or deductible amounts, based on enacted tax laws and rates applicable to the periods in which the differences are expected to affect taxable income. Valuation allowances are established, when necessary, to reduce deferred tax assets to the amount expected to be realized.

Recent accounting pronouncements:

Management does not believe that any recently issued, but not effective, accounting standards, if currently adopted, would have a material effect on the Company’s condensed interim financial statements.

Business Combination

On March 16, 2014, the Company entered into the Purchase Agreement with JPHI, Jason and Seller, providing for the acquisition of all of the capital stock of Jason by JPHI from Seller and certain members of Seller. JPHI is an inactive wholly owned subsidiary of the Company.

The Purchase Agreement provides for the acquisition of Jason whereby JPHI will acquire all shares of common stock of Jason then outstanding from certain members of Seller and current and former management of Jason (collectively, with each other member of Seller and/or current and former management of Jason who after the date of the Purchase Agreement executes and delivers a commitment to effect the rollover, the “Rollover Participants”) and Seller.

As of the date of the Purchase Agreement, Seller owned all of the issued and outstanding capital stock of Jason, comprised solely of shares of Jason common stock. At the signing, certain of the Rollover Participants entered into binding commitments to effect, at the closing of the Business Combination, the acquisition of JPHI shares through a contribution of shares of Jason common stock (of equal value held by them as of such time) to JPHI (the “rollover”). To facilitate the rollover, Seller agreed that, immediately prior to the consummation of the Business Combination, Seller shall distribute in-kind to each Rollover Participant (in exchange for the redemption of certain of each such person’s equity interests in Seller) a number of shares of Jason common stock equal in value to the aggregate amount committed by such person to be contributed to JPHI in connection with the rollover.

On June 30, 2014, pursuant to the Purchase Agreement, the Company acquired Jason through the acquisition of the outstanding shares of Jason’s common stock by JPHI (the “Business Combination”). Pursuant to the Purchase Agreement, upon the effectiveness of the Business Combination, shares of common stock of Jason were exchanged for cash, in the case of Seller, and validly issued shares of JPHI’s common stock in the case of the “Rollover Participants.” The Business Combination purchase price of $538.65 million is subject to working capital and other customary adjustments to be determined at the closing of the Business Combination in accordance with the terms of the Purchase Agreement. Assuming the Business Combination occurred on June 27, 2014, the consideration that would have been paid to Seller and the Rollover Participants for their respective shares of Jason common stock would have been $297.3 million, consisting of $261.5 million in cash (the “Cash Consideration”) and $35.8 million in common equity issued by JPHI (“JPHI Shares”) in exchange for the contribution of shares of Jason common stock by such members of Seller (“rollover”). Such consideration reflects an increase of $10.8 million representing the working capital adjustment based on a target working capital level of $80.0 million and a $17.5 million reduction for estimated transaction expenses paid on behalf of Seller by Jason. The Cash Consideration was comprised of funds held in our trust account and through a redemption by Jason of the remaining shares of its common stock held by Seller using the proceeds of the debt financing. The remainder of such debt financing was used by Jason to pay certain of its existing indebtedness and for general corporate purposes after closing. Such borrowed funds were assumed by the Company at closing.

The Business Combination will be accounted for using the acquisition method of accounting under the provisions of Accounting Standards Codification 805, “Business Combinations”. Accordingly, the Company is treated as the legal and accounting acquirer and Jason is treated as the legal and accounting acquiree and accounting successor.

The estimated purchase price and the allocation of the estimated purchase price discussed above are preliminary. An independent third-party valuation firm assisted in performing a preliminary valuation. The final allocation of the purchase price will be determined at a later date and is dependent on a number of factors, including the determination of the final aggregate consideration paid in connection with the Business Combination as a result of all adjustments set forth in the Purchase Agreement and the final evaluation of Jason’s tangible and identifiable intangible assets acquired and liabilities assumed. Such final adjustments, including increases or decreases to depreciation or amortization resulting from the allocation of purchase price to depreciable property, plant and equipment and amortizable intangible assets, respectively, may be material. The allocation is expected to occur within one year of the consummation of the Business Combination. Following the consummation of the Business Combination, the Company changed its name to Jason Industries, Inc.

ITEM 3. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK

Market risk is the sensitivity of income to changes in interest rates, foreign exchanges, commodity prices, equity prices and other market driven rates or prices. We are a blank check company incorporated on May 31, 2013 as a Delaware corporation and formed for the purpose of effecting a merger, capital stock exchange, asset acquisition, stock purchase, reorganization or similar business combination with one or more businesses. We were considered in the development stage at June 27, 2014. We are not presently engaged in and, if we do not consummate a suitable business combination prior to the prescribed liquidation date of the Trust Account, we may not engage in, any substantive commercial business. Accordingly, we are not and, until such time as we consummate a business combination, we will not be, exposed to significant risks associated with foreign exchange rates, commodity prices, equity prices or other market driven rates or prices. The net proceeds of our Public Offering held in the Trust Account may be invested by the trustee only in U.S. government treasury bills with a maturity of 180 days or less or in money market funds investing solely in U.S. Treasuries and meeting certain conditions under Rule 2a-7 under the Investment Company Act. Given our limited risk in our exposure to government securities and money market funds, we do not view the interest rate risk to be significant.

ITEM 4. CONTROLS AND PROCEDURES

Disclosure controls and procedures are controls and other procedures that are designed to ensure that information required to be disclosed in our reports filed or submitted under the Securities Exchange Act of 1934, as amended (the “Exchange Act”) is recorded, processed, summarized and reported within the time periods specified in the SEC’s rules and forms. Disclosure controls and procedures include, without limitation, controls and procedures designed to ensure that information required to be disclosed in company reports filed or submitted under the Exchange Act is accumulated and communicated to management, including our Chief Executive Officer and Chief Financial Officer, to allow timely decisions regarding required disclosure.

As required by Rules 13a-15 and 15d-15 under the Exchange Act, our Chief Executive Officer and Chief Financial Officer carried out an evaluation of the effectiveness of the design and operation of our disclosure controls and procedures as of June 27, 2014. Based upon their evaluation, our Chief Executive Officer and Chief Financial Officer concluded that our disclosure controls and procedures (as defined in Rules 13a-15 (e) and 15d-15 (e) under the Exchange Act) were effective.

During the most recently completed fiscal quarter, there has been no change in our internal control over financial reporting that has materially affected, or is reasonably likely to materially affect, our internal control over financial reporting.

PART II — OTHER INFORMATION

ITEM 1. LEGAL PROCEEDINGS

None.

ITEM 1A. RISK FACTORS

Factors that could cause our actual results to differ materially from those in this report are any of the risks described in our Annual Report on Form 10-K filed with the SEC on March 7, 2014 and our Definitive Proxy Statement on Schedule 14A filed with the SEC on June 16, 2014. Any of these factors could result in a significant or material adverse effect on our results of operations or financial condition. Additional risk factors not presently known to us or that we currently deem immaterial may also impair our business or results of operations.

As of the date of this Report, there have been no material changes to the risk factors disclosed in our Annual Report on Form 10-K filed with the SEC on March 7, 2014, our Definitive Proxy Statement on Schedule 14A filed with the SEC on June 16, 2014 relating to the Business Combination, and our Registration Statement on Form S-1 filed with the SEC on July 15, 2014, except we may disclose changes to such factors or disclose additional factors from time to time in our future filings with the SEC.

ITEM 2. UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS

None.

ITEM 3. DEFAULTS UPON SENIOR SECURITIES

None.

ITEM 4. MINE SAFETY DISCLOSURES

None

ITEM 5. OTHER INFORMATION

On March 11, 2014, the Company formed, JPHI Holdings Inc., a wholly owned subsidiary of the Company (“JPHI”) for the sole purpose of acquiring and holding the shares of Jason Partners Holdings Inc.

On March 14, 2014, our board of directors approved, in accordance with our certificate of incorporation, any future advances by Quinpario Partners LLC or one or more of its affiliates to the Company in order to finance transaction costs associated with any business combination, including the Business Combination. Our board of directors resolved that any such non-interest bearing loans advanced by Quinpario Partners LLC or one or more of its affiliates may be repaid by the Company (i) using a portion of the working capital held outside our trust account or (ii) upon the consummation of a business combination using the proceeds held in our trust account. Between March 28, 2014 and June 27, 2014, $617,157 was advanced to us by Quinpario Partners LLC for transaction costs associated with the exploration of potential business combinations. On May 12, 2014, the Company issued an unsecured promissory note of up to $2,500,000, inclusive of the $617,157 previously advanced to the Company, to Quinpario Partners LLC. The promissory note is non-interest bearing and payable in full at the earlier of (i) December 31, 2014 or (ii) the consummation of our Business Combination. Upon the consummation of the Business Combination, all amounts outstanding under this promissory note were paid in full.

On May 9, 2014, the Company executed a Backstop and Subscription Agreement with the investors named therein providing for the issuance by the Company of 45,000 shares of 8.0% Series A Convertible Perpetual Preferred Stock in a private placement (subject to certain conditions, including the closing of the Jason Business Combination) for gross proceeds to the Company of approximately $45 million. Each share of 8.0% Series A Convertible Perpetual Preferred Stock will be convertible, at the holder’s option at any time, initially into approximately 81.18 shares of the Company’s common stock (which is equivalent to an initial conversion price of approximately $12.32 per share), subject to specified adjustments as set forth in the Certificate of Designations. Based on the initial conversion rate, approximately 3,653,113 shares of the Company’s common stock would be issuable upon conversion of all 45,000 shares of Series A Convertible Perpetual Preferred Stock, when issued, assuming the absence of in-kind dividends. On June 30, 2014, the Company raised gross proceeds of $45 million from the sale of Series A Convertible Preferred Stock to consummate the Business Combination. Such shares were held in escrow at June 27, 2014 pending the consummation of the Business Combination on June 30, 2014. In connection with this preferred offering the Company capitalized costs of approximately $260,000 through June 27, 2014. The Company is also obligated to pay a placement agent $2.5 million upon the completion of this preferred offering. Such amounts were paid and charged to equity upon the completion of the offering.

In order to facilitate the preparation of financial statements for the second fiscal quarter if the Business Combination occurs, the Board of Directors of the Company on June 24, 2014 approved the change of the closing date of the Company’s second fiscal quarter to June 27, 2014. Prior to the change, the closing of the second fiscal quarter of Jason would have been June 27, 2014 and the closing of the second fiscal quarter of the Company would have been June 30, 2014.

At the Special Meeting, the Company’s stockholders approved and adopted a proposal to increase the number of shares of the Company’s common stock and preferred stock from 44,000,000, consisting of 43,000,000 shares of the Company’s common stock, and 1,000,000 shares of the Company’s preferred stock, to 125,000,000 shares, consisting of 120,000,000 shares of the Company’s common stock, and 5,000,000 shares of the Company’s preferred stock.

As of the Closing Date following the redemption, there were 21,990,666 shares of common stock of the Company outstanding, 45,000 shares of Series A Convertible Preferred Stock of the Company outstanding and warrants exercisable for 18,400,000 shares of common stock of the Company. As of the Closing Date, the former equity holders of Jason owned approximately 3,485,623 shares of JPHI exchangeable on a one-for-one basis for shares of common stock of the Company.

On May 6, 2014, the Company commenced a tender offer to purchase up to 9,200,000 of its outstanding warrants at a purchase price of $0.75 per warrant, which was subsequently increased to $1.00 per warrant on June 18, 2014 and $1.50 per Warrant on July 7, 2014, subject to certain conditions, including the consummation of the Business Combination. On July 18, 2014, the date the tender offer expired, a total of 4,406,227 warrants were validly tendered for a total purchase price of approximately $6,609,000. After completion of the warrant tender offer, 13,993,773 warrants remain outstanding. Each outstanding warrant entitles the registered holder to purchase one share of the Company’s common stock at a price of $12.00 per share, subject to adjustment, at any time commencing on July 30, 2014. The warrants will expire at 5:00 p.m., New York time, on June 30, 2019, or earlier upon redemption.

ITEM 6. EXHIBITS

Exhibit Number		Description

31.1		Certification of the Principal Executive Officer required by Rule 13a-14(a) and Rule 15d-14(a) under the Securities Exchange Act of 1934, as amended, as adopted pursuant to Section 302 of the Sarbanes Oxley Act of 2002.

31.2		Certification of the Principal Financial Officer required by Rule 13a-14(a) and Rule 15d-14(a) under the Securities Exchange Act of 1934, as amended, as adopted pursuant to Section 302 of the Sarbanes Oxley Act of 2002.

32.1		Certification of the Principal Executive Officer required by 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes Oxley Act of 2002.

32.2		Certification of the Principal Financial Officer required by 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes Oxley Act of 2002.

101.INS *		XBRL Instance Document

101.SCH *		XBRL Taxonomy Extension Schema Document

101.CAL *		XBRL Taxonomy Extension Calculation Linkbase Document

101.DEF *		XBRL Taxonomy Extension Definition Linkbase Document

101.LAB *		XBRL Taxonomy Extension Labels Linkbase Document

101.PRE *		XBRL Taxonomy Extension Presentation Linkbase Document

XBRL (eXtensible Business reporting Language) information is furnished and not filed or a part of a registration statement or prospectus for purposes of Sections 11 or 12 of the Securities Act of 1933, is deemed not filed for purposes of Section 18 of the Securities Exchange Act of 1934, as amended, and otherwise is not subject to liability under these sections.

SIGNATURES

In accordance with the requirements 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.

	JASON INDUSTRIES, INC.

Dated: August 11, 2014	/s/ David C. Westgate
	David C. Westgate President and Chief Executive Officer (Principal Executive Officer)

Dated: August 11, 2014	/s/ Stephen L. Cripe
	Stephen L. Cripe
	Chief Financial Officer
	(Principal Financial Officer)

EX-31.1 2 f10q0614ex31i_jasonindust.htm CERTIFICATION OF CHIEF EXECUTIVE OFFICER

Exhibit 31.1

CERTIFICATION OF CHIEF EXECUTIVE OFFICER

PURSUANT TO SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002

I, David C. Westgate, certify that:

1. I have reviewed this quarterly report on Form 10-Q of Jason Industries, Inc. (f/k/a Quinpario Acquisition Corp.);

2.	Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

3.	Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

The registrant’s other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) for the registrant and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:

Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under my supervision, to ensure that material information relating to the registrant, is made known to us by others within those entities, particularly during the period in which this report is being prepared; and

b)	[omitted pursuant to the transition period exemption for newly public companies.]; and

c)	Evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report my conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

Disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting; and

5.	The registrant’s other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant’s auditors and the audit committee of the registrant’s board of directors (or persons performing the equivalent functions):

a)	All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information; and

b)	Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control over financial reporting.

Date: August 11, 2014


	/s/ David C. Westgate
	David C. Westgate
	Chief Executive Officer (Principal executive officer)

EX-31.2 3 f10q0614ex31ii_jasonindust.htm CERTIFICATION OF CHIEF FINANCIAL OFFICER

Exhibit 31.2

CERTIFICATION OF CHIEF FINANCIAL OFFICER

PURSUANT TO SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002

I, Stephen L. Cripe, certify that:

1. I have reviewed this quarterly report on Form 10-Q of Jason Industries, Inc. (f/k/a Quinpario Acquisition Corp.);

2.	Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

3.	Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

b)	[omitted pursuant to the transition period exemption for newly public companies.]; and

c)	Evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report my conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

5.	The registrant’s other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant’s auditors and the audit committee of the registrant’s board of directors (or persons performing the equivalent functions):

a)	All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information; and

b)	Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control over financial reporting.

Date: August 11, 2014


	/s/ Stephen L. Cripe
	Stephen L. Cripe
	Chief Financial Officer (Principal financial and accounting officer)

EX-32.1 4 f10q0614ex32i_jasonindust.htm CERTIFICATION PURSUANT TO

Exhibit 32.1

CERTIFICATION PURSUANT TO

18 U.S.C. SECTION 1350

AS ADOPTED PURSUANT TO

SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

In connection with the Quarterly Report of Jason Industries, Inc. (f/k/a Quinpario Acquisition Corp.) (the “Company”) on Form 10-Q, for the period ended June 27, 2014 as filed with the Securities and Exchange Commission (the “Report”), each of the undersigned, in the capacities and on the dates indicated below, hereby certifies pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that:

The Report fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934; and

The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company.

Dated: August 11, 2014

	/s/ David C. Westgate
	David C. Westgate
	President and Chief Executive Officer
	(Principal executive officer)

This certification accompanies this report on Form 10-Q pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 and shall not, except to the extent required by such Act, be deemed filed by the Company for purpose of Section 18 of the Securities Exchange Act of 1934, as amended.

EX-32.2 5 f10q0614ex32ii_jasonindust.htm CERTIFICATION PURSUANT TO

Exhibit 32.2

CERTIFICATION PURSUANT TO

18 U.S.C. SECTION 1350

AS ADOPTED PURSUANT TO

SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

The Report fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934; and

The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company.

Dated: August 11, 2014


	/s/ Stephen L. Cripe
	Stephen L. Cripe
	Chief Financial Officer
	(Principal financial and accounting officer)

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<p style="color: #000000; font-family: 'times new roman', times, serif; font-size: 10pt; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px; -webkit-text-stroke-width: 0px; margin: 0px; text-align: justify;">2. DESCRIPTION OF ORGANIZATION AND BUSINESS OPERATIONS <p style="color: #000000; font-family: 'times new roman', times, serif; font-size: 10pt; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px; -webkit-text-stroke-width: 0px; margin: 0px; text-align: justify; text-indent: 0.25in;">  <p style="color: #000000; font-family: 'times new roman', times, serif; font-size: 10pt; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px; -webkit-text-stroke-width: 0px; margin: 0px; text-align: justify; text-indent: 0.25in;">The Company, a development stage company, was a newly organized blank check company incorporated in Delaware on May 31, 2013. The Company was formed for the purpose of effecting a merger, capital stock exchange, asset acquisition, stock purchase, reorganization or similar business combination. Through June 27, 2014, the Company has neither engaged in any operations nor generated any revenue. The Company is considered to be in the development stage as defined in Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) 915, “Development Stage Entities,” and is subject to the risks associated with activities of development stage companies. <p style="color: #000000; font-family: 'times new roman', times, serif; font-size: 10pt; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px; -webkit-text-stroke-width: 0px; margin: 0px; text-align: justify; text-indent: 0.25in;">  <p style="color: #000000; font-family: 'times new roman', times, serif; font-size: 10pt; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px; -webkit-text-stroke-width: 0px; margin: 0px; text-align: justify; text-indent: 0.25in;">Quinpario Partners I, LLC (“Sponsor”), is a Delaware limited liability company formed for the express purpose of investing in and holding the securities of the Company. <p style="color: #000000; font-family: 'times new roman', times, serif; font-size: 10pt; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px; -webkit-text-stroke-width: 0px; margin: 0px; text-align: justify;">  <p style="color: #000000; font-family: 'times new roman', times, serif; font-size: 10pt; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px; -webkit-text-stroke-width: 0px; margin: 0px; text-align: justify; text-indent: 0.25in;">The registration statement for the Company’s initial public offering was declared effective on August 8, 2013. On August 14, 2013, the Company consummated its initial public offering through the sale of 17,250,000 units (including 2,250,000 units sold pursuant to the underwriters’ exercise in full of their over-allotment option) at $10.00 per share (the “Public Offering”) and received gross proceeds of $172,500,000 (including $22,500,000 from the underwriters’ exercise in full of their over-allotment option) before deduction of the underwriters’ compensation of $5,175,000. Each unit consisted of one share of the Company’s common stock (the “Public Shares”), and one redeemable common stock purchase warrant. Simultaneously with the consummation of the Public Offering, the Company sold 1,150,000 placement units to the Company’s Sponsor at $10.00 per unit in a private placement (the “Private Placement”) and raised $11,500,000 (see Note 4 – Public Offering and Private Placement). <p style="color: #000000; font-family: 'times new roman', times, serif; font-size: 10pt; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px; -webkit-text-stroke-width: 0px; margin: 0px; text-align: justify;">  <p style="color: #000000; font-family: 'times new roman', times, serif; font-size: 10pt; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px; -webkit-text-stroke-width: 0px; margin: 0px; text-align: justify; text-indent: 0.25in;">Upon the closing of the Public Offering and the Private Placement, $177,075,000 was placed into a trust account (“Trust Account”). Such proceeds were only to be released to the Company upon the earlier of: (1) the consummation of a business combination and (2) a redemption to public shareholders prior to any voluntary winding-up in the event the Company does not consummate a business combination. <p style="color: #000000; font-family: 'times new roman', times, serif; font-size: 10pt; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px; -webkit-text-stroke-width: 0px; margin: 0px; text-align: center;">  <p style="color: #000000; font-family: 'times new roman', times, serif; font-size: 10pt; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px; -webkit-text-stroke-width: 0px; margin: 0px; text-align: justify; text-indent: 0.25in;">On June 30, 2014 (the “Closing Date”), the Company consummated its business combination with Jason, pursuant to the stock purchase agreement, dated as of March 16, 2014, which provided for the acquisition of all of the capital stock of Jason by the Company (the “Business Combination”). In connection with the closing of the Business Combination, the Company changed its name from Quinpario Acquisition Corp. to Jason Industries, Inc. See Note 9 for a further discussion on the Business Combination and other events that occurred subsequent to June 27, 2014.

<p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; -webkit-text-stroke-width: 0px;">3. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; -webkit-text-stroke-width: 0px;">  <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; -webkit-text-stroke-width: 0px;">Basis of presentation <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px; text-align: justify; color: #000000; text-transform: none; text-indent: 0.25in; letter-spacing: normal; word-spacing: 0px; white-space: normal; -webkit-text-stroke-width: 0px;">  <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px; text-align: justify; color: #000000; text-transform: none; text-indent: 0.25in; letter-spacing: normal; word-spacing: 0px; white-space: normal; -webkit-text-stroke-width: 0px;">The accompanying financial statements are presented in U.S. dollars in conformity with GAAP and pursuant to the rules and regulations of the SEC. <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; -webkit-text-stroke-width: 0px;">  <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; -webkit-text-stroke-width: 0px;">Development stage company <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px; text-align: justify; color: #000000; text-transform: none; text-indent: 0.25in; letter-spacing: normal; word-spacing: 0px; white-space: normal; -webkit-text-stroke-width: 0px;">  <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px; text-align: justify; color: #000000; text-transform: none; text-indent: 0.25in; letter-spacing: normal; word-spacing: 0px; white-space: normal; -webkit-text-stroke-width: 0px;">The Company complies with the reporting requirements of FASB ASC 915, “Development Stage Entities.” At June 27, 2014, the Company had not commenced any operations nor generated revenue to date. All activity through June 27, 2014, relates to the Company’s formation and the Public Offering, and since August 14, 2013, the identification of potential target businesses and assets. The Company will not generate any operating revenues until after completion of a Business Combination, at the earliest. The Company has generated non-operating income in the form of interest income on the designated Trust Account. Following the consummation of the Business Combination on June 30, 2014, the Company is no longer considered to be a development stage company. <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; -webkit-text-stroke-width: 0px;">  <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px; text-align: justify; color: #000000; text-transform: none; text-indent: 0.25in; letter-spacing: normal; word-spacing: 0px; white-space: normal; -webkit-text-stroke-width: 0px;">The audited financial statements of Jason for the years ended December 31, 2011, 2012 and 2013, and the unaudited financial statements of Jason for the three months ended March 28, 2014, were previously included in the Company’s definitive proxy statement, dated June 16, 2014, and incorporated by reference into the Company’s 8-K filed on July 7, 2014. The Company will be amending the Form 8-K filed on July 7, 2014, to include unaudited financial statements for Jason for the period ended June 27, 2014. <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; -webkit-text-stroke-width: 0px;">  <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; -webkit-text-stroke-width: 0px;">Net loss per common share <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px; text-align: justify; color: #000000; text-transform: none; text-indent: 0.25in; letter-spacing: normal; word-spacing: 0px; white-space: normal; -webkit-text-stroke-width: 0px;">  <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px; text-align: justify; color: #000000; text-transform: none; text-indent: 0.25in; letter-spacing: normal; word-spacing: 0px; white-space: normal; -webkit-text-stroke-width: 0px;">The Company complies with accounting and disclosure requirements of FASB ASC 260, “Earnings Per Share.” Basic net loss per common share is computed by dividing net loss applicable to common stockholders by the weighted average number of common shares outstanding for the period. Diluted loss per common share is computed by dividing net loss by the weighted average number of common shares outstanding, plus to the extent dilutive, the incremental number of shares of common stock to settle warrants issued in the Public Offering and Private Placement, as calculated using the treasury stock method. For the period presented, the effect of the warrants has not been considered in the diluted loss per common share because their effect would be anti-dilutive. As a result, diluted loss per common share is the same as basic loss per common share for all of the periods presented. <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; -webkit-text-stroke-width: 0px;">  <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; -webkit-text-stroke-width: 0px;">Offering costs <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px; text-align: justify; color: #000000; text-transform: none; text-indent: 0.25in; letter-spacing: normal; word-spacing: 0px; white-space: normal; -webkit-text-stroke-width: 0px;">  <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px; text-align: justify; color: #000000; text-transform: none; text-indent: 0.25in; letter-spacing: normal; word-spacing: 0px; white-space: normal; -webkit-text-stroke-width: 0px;"> <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px; text-align: justify; color: #000000; text-transform: none; text-indent: 0.25in; letter-spacing: normal; word-spacing: 0px; white-space: normal; -webkit-text-stroke-width: 0px;"> <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px; text-align: justify; color: #000000; text-transform: none; text-indent: 0.25in; letter-spacing: normal; word-spacing: 0px; white-space: normal; -webkit-text-stroke-width: 0px;"> <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px; text-align: justify; color: #000000; text-transform: none; text-indent: 0.25in; letter-spacing: normal; word-spacing: 0px; white-space: normal; -webkit-text-stroke-width: 0px;">Offering costs related to the Public Offering, totaling $10,819,071 (including $5,175,000 of underwriting fees paid at closing and $5,175,000 of deferred underwriting compensation) were charged to stockholders’ equity upon the completion of the Public Offering on August 14, 2013. <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px; text-align: justify; color: #000000; text-transform: none; text-indent: 0.25in; letter-spacing: normal; word-spacing: 0px; white-space: normal; -webkit-text-stroke-width: 0px;"> <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px; text-align: justify; color: #000000; text-transform: none; text-indent: 0.25in; letter-spacing: normal; word-spacing: 0px; white-space: normal; -webkit-text-stroke-width: 0px;">  <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px; text-align: justify; color: #000000; text-transform: none; text-indent: 0.25in; letter-spacing: normal; word-spacing: 0px; white-space: normal; -webkit-text-stroke-width: 0px;">Deferred financing costs represent legal, due diligence and other direct costs incurred to raise capital or obtain debt that the Company incurred in connection with the Business Combination discussed in Note 9. Deferred financing costs related to debt are amortized over the life of the debt. Deferred financing costs related to issuing equity are charged to additional paid-in capital. During the three-month period ended June 27, 2014, the Company incurred approximately $660,000 in deferred financing costs (see Note 9). <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; -webkit-text-stroke-width: 0px;">  <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; -webkit-text-stroke-width: 0px;">Redeemable common stock <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; -webkit-text-stroke-width: 0px;">  <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px; text-align: justify; color: #000000; text-transform: none; text-indent: 0.25in; letter-spacing: normal; word-spacing: 0px; white-space: normal; -webkit-text-stroke-width: 0px;">All of the 17,250,000 common shares sold as part of the units in the Public Offering contained a redemption feature which allowed for the redemption of common shares under the Company's liquidation or tender offer/ stockholder approval provisions. In accordance with FASB ASC 480 “Distinguishing Liabilities from Equity,” redemption provisions not solely within the control of the Company require the security to be classified outside of permanent equity. Ordinary liquidation events, which involve the redemption and liquidation of all of the entity's equity instruments, are excluded from the provisions of FASB ASC 480. Although the Company did not specify a maximum redemption threshold, its amended and restated certificate of incorporation provided that in no event will the Company redeem its Public Shares in an amount that would cause its net tangible assets (stockholders' equity) to be less than $5,000,001. <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; -webkit-text-stroke-width: 0px;">  <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px; text-align: justify; color: #000000; text-transform: none; text-indent: 0.25in; letter-spacing: normal; word-spacing: 0px; white-space: normal; -webkit-text-stroke-width: 0px;">The Company recognizes changes in redemption value immediately as they occur and will adjust the carrying value of the security to equal the redemption value at the end of each reporting period. Increases or decreases in the carrying amount of redeemable common stock shall be affected by charges against retained earnings and in the absence of retained earnings, by charges against paid-in capital. <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; -webkit-text-stroke-width: 0px;">  <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px; text-align: justify; color: #000000; text-transform: none; text-indent: 0.25in; letter-spacing: normal; word-spacing: 0px; white-space: normal; -webkit-text-stroke-width: 0px;">Accordingly, at June 27, 2014 and December 31, 2013, 15,840,893 and 16,344,282 of the 17,250,000 Public Shares are classified outside of permanent equity at their redemption value, respectively. The redemption value is equal to the pro rata share of the aggregate amount then on deposit in the Trust Account, including interest but less taxes payable and amounts released for working capital (approximately $10.26 per share at June 27, 2014 and December 31, 2013). See Note 9. <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; -webkit-text-stroke-width: 0px;">  <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; -webkit-text-stroke-width: 0px;">Fair value of financial instruments <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; -webkit-text-stroke-width: 0px;">  <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px; text-align: justify; color: #000000; text-transform: none; text-indent: 0.25in; letter-spacing: normal; word-spacing: 0px; white-space: normal; -webkit-text-stroke-width: 0px;">The fair value of the Company’s assets and liabilities, which qualify as financial instruments under FASB ASC 820, “Fair Value Measurement,” approximates the carrying amounts represented in the condensed interim balance sheet, primarily due to their short-term nature. <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; -webkit-text-stroke-width: 0px;">  <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; -webkit-text-stroke-width: 0px;">Use of estimates <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px; text-align: justify; color: #000000; text-transform: none; text-indent: 0.25in; letter-spacing: normal; word-spacing: 0px; white-space: normal; -webkit-text-stroke-width: 0px;">  <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px; text-align: justify; color: #000000; text-transform: none; text-indent: 0.25in; letter-spacing: normal; word-spacing: 0px; white-space: normal; -webkit-text-stroke-width: 0px;">The preparation of financial statements in conformity with GAAP 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. <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; -webkit-text-stroke-width: 0px;">  <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; -webkit-text-stroke-width: 0px;"> <p style="font: 13.33px/normal 'times new roman', times, serif; margin: 0px; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; -webkit-text-stroke-width: 0px;">Reclassification <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; -webkit-text-stroke-width: 0px;">  <p style="font: 13.33px/normal 'times new roman', times, serif; margin: 0px; text-align: justify; color: #000000; text-transform: none; text-indent: 24pt; letter-spacing: normal; word-spacing: 0px; white-space: normal; -webkit-text-stroke-width: 0px;">Certain amounts were reclassified from the June 30, 2012 presentations to conform to the current year presentation. <p style="font: 13.33px/normal 'times new roman', times, serif; margin: 0px; text-align: justify; color: #000000; text-transform: none; text-indent: 24pt; letter-spacing: normal; word-spacing: 0px; white-space: normal; -webkit-text-stroke-width: 0px;">   <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; -webkit-text-stroke-width: 0px;">Income taxes <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px; text-align: justify; color: #000000; text-transform: none; text-indent: 0.25in; letter-spacing: normal; word-spacing: 0px; white-space: normal; -webkit-text-stroke-width: 0px;">  <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px; text-align: justify; color: #000000; text-transform: none; text-indent: 0.25in; letter-spacing: normal; word-spacing: 0px; white-space: normal; -webkit-text-stroke-width: 0px;">The Company complies with the accounting and reporting requirements of FASB ASC 740, “Income Taxes,” which requires an asset and liability approach to financial accounting and reporting for income taxes. Deferred income tax assets and liabilities are computed for differences between the financial statement and tax bases of assets and liabilities that will result in future taxable or deductible amounts, based on enacted tax laws and rates applicable to the periods in which the differences are expected to affect taxable income. Valuation allowances are established, when necessary, to reduce deferred tax assets to the amount expected to be realized. <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px; text-align: justify; color: #000000; text-transform: none; text-indent: 0.25in; letter-spacing: normal; word-spacing: 0px; white-space: normal; -webkit-text-stroke-width: 0px;">  <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px; text-align: justify; color: #000000; text-transform: none; text-indent: 0.25in; letter-spacing: normal; word-spacing: 0px; white-space: normal; -webkit-text-stroke-width: 0px;">FASB ASC 740 prescribes a recognition threshold and a measurement attribute for the financial statement recognition and measurement of tax positions taken or expected to be taken in a tax return. For those benefits to be recognized, a tax position must be more-likely-than-not to be sustained upon examination by taxing authorities. Based on its analysis, the Company has determined that it has not incurred any liability for unrecognized tax benefits as of June 27, 2014 and December 31, 2013. This policy also provides guidance on thresholds, measurement, de-recognition, classification, interest and penalties, accounting in interim periods, disclosure, and transition that is intended to provide better financial statement comparability among different entities. Management’s conclusions regarding this policy may be subject to review and adjustment at a later date based on factors including, but not limited to, on-going analysis of and changes to tax laws, regulations and interpretations thereof. The Company recognizes accrued interest and penalties related to unrecognized tax benefits as income tax expense. No amounts were accrued for the payment of interest and penalties at June 27, 2014 and December 31, 2013. The Company is currently not aware of any issues under review that could result in significant payments, accruals or material deviation from its position. The Company is subject to income tax examinations by major taxing authorities since inception. <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px; text-align: justify; color: #000000; text-transform: none; text-indent: 0.25in; letter-spacing: normal; word-spacing: 0px; white-space: normal; -webkit-text-stroke-width: 0px;">  <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px; text-align: justify; color: #000000; text-transform: none; text-indent: 0.25in; letter-spacing: normal; word-spacing: 0px; white-space: normal; -webkit-text-stroke-width: 0px;">The Company may be subject to potential examination by U.S. federal, U.S. state or foreign jurisdiction authorities in the areas of income taxes. These potential examinations may include questioning the timing and amount of deductions, the nexus of income among various tax jurisdictions and compliance with U.S. federal, U.S. state and foreign tax laws. The Company’s management does not expect that the total amount of unrecognized tax benefits will materially change over the next 12 months. <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; -webkit-text-stroke-width: 0px;">  <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; -webkit-text-stroke-width: 0px;">Concentration of credit risk <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; -webkit-text-stroke-width: 0px;">  <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px; text-align: justify; color: #000000; text-transform: none; text-indent: 0.25in; letter-spacing: normal; word-spacing: 0px; white-space: normal; -webkit-text-stroke-width: 0px;">Financial instruments that potentially subject the Company to concentration of credit risk consist of cash accounts in a financial institution which, at times may exceed the federal depository insurance coverage of $250,000. The Company has not experienced losses on these accounts and management believes the Company is not exposed to significant risks on such accounts. <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; -webkit-text-stroke-width: 0px;">  <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; -webkit-text-stroke-width: 0px;">Recently issued accounting standards <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; -webkit-text-stroke-width: 0px;">  <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px; text-align: justify; color: #000000; text-transform: none; text-indent: 0.25in; letter-spacing: normal; word-spacing: 0px; white-space: normal; -webkit-text-stroke-width: 0px;">Management does not believe that any recently issued, but not yet effective, accounting pronouncements, if currently adopted, would have a material effect on the Company’s condensed interim financial statements. <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; -webkit-text-stroke-width: 0px;">   <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; -webkit-text-stroke-width: 0px;">Restated Prior Period Amounts <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; -webkit-text-stroke-width: 0px;">  <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px; text-align: justify; color: #000000; text-transform: none; text-indent: 0.25in; letter-spacing: normal; word-spacing: 0px; white-space: normal; -webkit-text-stroke-width: 0px;"> <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px; text-align: justify; color: #000000; text-transform: none; text-indent: 0.25in; letter-spacing: normal; word-spacing: 0px; white-space: normal; -webkit-text-stroke-width: 0px;"> <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px; text-align: justify; color: #000000; text-transform: none; text-indent: 0.25in; letter-spacing: normal; word-spacing: 0px; white-space: normal; -webkit-text-stroke-width: 0px;">While preparing its condensed interim financial statements for the three months ended June 27, 2014, the Company identified and corrected an error related to the accounting for the Company’s changes in amounts subject to possible redemption for the periods ended September 30, 2013, December 31, 2013 and March 31, 2014. The Company determined that its changes in amounts subject to possible redemption should have been accounted for in accordance with the accounting treatment described in FASB ASC 480-10-S99 with changes against additional paid-in capital in the absence of retained earnings and not as a decrease in accumulated deficit. There was no change in previously reported net loss for any of the periods. The balance sheets for the periods ended September 30, 2013, December 31, 2013 and March 31, 2014, have been restated to reflect a balance in accumulated deficit with a corresponding increase of additional paid-in capital. <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px; text-align: justify; color: #000000; text-transform: none; text-indent: 0.25in; letter-spacing: normal; word-spacing: 0px; white-space: normal; -webkit-text-stroke-width: 0px;"> <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; -webkit-text-stroke-width: 0px;">  <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; -webkit-text-stroke-width: 0px;">The adjustments for balances at September 30, 2013, December 31, 2013 and March 31, 2014 are as follows: <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; -webkit-text-stroke-width: 0px;">  <table style="font: 10pt/normal calibri, helvetica, sans-serif; width: 1039.33px; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; border-collapse: collapse; font-size-adjust: none; font-stretch: normal; -webkit-text-stroke-width: 0px;" cellspacing="0" cellpadding="0"> <tr style="vertical-align: bottom;"> <td> </td> <td style="padding-bottom: 1.5pt; font-family: 'times new roman', times, serif; font-weight: bold;"> </td> <td style="text-align: center; font-family: 'times new roman', times, serif; font-weight: bold; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;" colspan="7">September 30, 2013</td> <td style="padding-bottom: 1.5pt; font-family: 'times new roman', times, serif; font-weight: bold;"> </td> <td style="text-align: center; font-family: 'times new roman', times, serif; font-weight: bold; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;" colspan="7">December 31, 2013</td> <td style="padding-bottom: 1.5pt; font-family: 'times new roman', times, serif; font-weight: bold;"> </td> <td style="text-align: center; font-family: 'times new roman', times, serif; font-weight: bold; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;" colspan="7">March 31, 2014</td> </tr> <tr style="vertical-align: bottom;"> <td> </td> <td style="padding-bottom: 1.5pt; font-family: 'times new roman', times, serif; font-weight: bold;"> </td> <td style="text-align: center; font-family: 'times new roman', times, serif; font-weight: bold; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;" colspan="3">As Reported</td> <td style="padding-bottom: 1.5pt; font-family: 'times new roman', times, serif; font-weight: bold;"> </td> <td style="text-align: center; font-family: 'times new roman', times, serif; font-weight: bold; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;" colspan="3">As Restated</td> <td style="padding-bottom: 1.5pt; font-family: 'times new roman', times, serif; font-weight: bold;"> </td> <td style="text-align: center; font-family: 'times new roman', times, serif; font-weight: bold; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;" colspan="3">As Reported</td> <td style="padding-bottom: 1.5pt; font-family: 'times new roman', times, serif; font-weight: bold;"> </td> <td style="text-align: center; font-family: 'times new roman', times, serif; font-weight: bold; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;" colspan="3">As Restated</td> <td style="padding-bottom: 1.5pt; font-family: 'times new roman', times, serif; font-weight: bold;"> </td> <td style="text-align: center; font-family: 'times new roman', times, serif; font-weight: bold; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;" colspan="3">As Reported</td> <td style="padding-bottom: 1.5pt; font-family: 'times new roman', times, serif; font-weight: bold;"> </td> <td style="text-align: center; font-family: 'times new roman', times, serif; font-weight: bold; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;" colspan="3">As Restated</td> </tr> <tr style="vertical-align: bottom; background-color: #cceeff;"> <td style="width: 291.33px; text-align: left; font-family: 'times new roman', times, serif;">Additional paid-in capital</td> <td style="width: 10.66px; font-family: 'times new roman', times, serif;"> </td> <td style="width: 10.66px; text-align: left; font-family: 'times new roman', times, serif;">$</td> <td style="width: 94px; text-align: right; font-family: 'times new roman', times, serif;">4,999,188</td> <td style="width: 10.66px; text-align: left; font-family: 'times new roman', times, serif;"> </td> <td style="width: 10.66px; font-family: 'times new roman', times, serif;"> </td> <td style="width: 10.66px; text-align: left; font-family: 'times new roman', times, serif;">$</td> <td style="width: 94px; text-align: right; font-family: 'times new roman', times, serif;">5,212,991</td> <td style="width: 10.66px; text-align: left; font-family: 'times new roman', times, serif;"> </td> <td style="width: 10.66px; font-family: 'times new roman', times, serif;"> </td> <td style="width: 10.66px; text-align: left; font-family: 'times new roman', times, serif;">$</td> <td style="width: 94px; text-align: right; font-family: 'times new roman', times, serif;">4,999,184</td> <td style="width: 10.66px; text-align: left; font-family: 'times new roman', times, serif;"> </td> <td style="width: 10px; font-family: 'times new roman', times, serif;"> </td> <td style="width: 10px; text-align: left; font-family: 'times new roman', times, serif;">$</td> <td style="width: 93.33px; text-align: right; font-family: 'times new roman', times, serif;">5,512,771</td> <td style="width: 10px; text-align: left; font-family: 'times new roman', times, serif;"> </td> <td style="width: 10px; font-family: 'times new roman', times, serif;"> </td> <td style="width: 10px; text-align: left; font-family: 'times new roman', times, serif;">$</td> <td style="width: 93.33px; text-align: right; font-family: 'times new roman', times, serif;">4,999,150</td> <td style="width: 10px; text-align: left; font-family: 'times new roman', times, serif;"> </td> <td style="width: 10px; font-family: 'times new roman', times, serif;"> </td> <td style="width: 10px; text-align: left; font-family: 'times new roman', times, serif;">$</td> <td style="width: 93.33px; text-align: right; font-family: 'times new roman', times, serif;">9,044,239</td> <td style="width: 10px; text-align: left; font-family: 'times new roman', times, serif;"> </td> </tr> <tr style="vertical-align: bottom; background-color: white;"> <td> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;"> </td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;"> </td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;"> </td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;"> </td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;"> </td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;"> </td> <td style="text-align: left;"> </td> </tr> <tr style="vertical-align: bottom; background-color: #cceeff;"> <td style="text-align: left; font-family: 'times new roman', times, serif;">Deficit accumulated during the development stage</td> <td style="font-family: 'times new roman', times, serif;"> </td> <td style="text-align: left; font-family: 'times new roman', times, serif;">$</td> <td style="text-align: right; font-family: 'times new roman', times, serif;">-</td> <td style="text-align: left; font-family: 'times new roman', times, serif;"> </td> <td style="font-family: 'times new roman', times, serif;"> </td> <td style="text-align: left; font-family: 'times new roman', times, serif;">$</td> <td style="text-align: right; font-family: 'times new roman', times, serif;">(213,803</td> <td style="text-align: left; font-family: 'times new roman', times, serif;">)</td> <td style="font-family: 'times new roman', times, serif;"> </td> <td style="text-align: left; font-family: 'times new roman', times, serif;">$</td> <td style="text-align: right; font-family: 'times new roman', times, serif;">-</td> <td style="text-align: left; font-family: 'times new roman', times, serif;"> </td> <td style="font-family: 'times new roman', times, serif;"> </td> <td style="text-align: left; font-family: 'times new roman', times, serif;">$</td> <td style="text-align: right; font-family: 'times new roman', times, serif;">(513,587</td> <td style="text-align: left; font-family: 'times new roman', times, serif;">)</td> <td style="font-family: 'times new roman', times, serif;"> </td> <td style="text-align: left; font-family: 'times new roman', times, serif;">$</td> <td style="text-align: right; font-family: 'times new roman', times, serif;">-</td> <td style="text-align: left; font-family: 'times new roman', times, serif;"> </td> <td style="font-family: 'times new roman', times, serif;"> </td> <td style="text-align: left; font-family: 'times new roman', times, serif;">$</td> <td style="text-align: right; font-family: 'times new roman', times, serif;">(4,045,089</td> <td style="text-align: left; font-family: 'times new roman', times, serif;">)</td> </tr> </table> <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; -webkit-text-stroke-width: 0px;">  <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px; text-align: justify; color: #000000; text-transform: none; text-indent: 0.25in; letter-spacing: normal; word-spacing: 0px; white-space: normal; -webkit-text-stroke-width: 0px;">  <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px; text-align: justify; color: #000000; text-transform: none; text-indent: 0.25in; letter-spacing: normal; word-spacing: 0px; white-space: normal; -webkit-text-stroke-width: 0px;"> <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px; text-align: justify; color: #000000; text-transform: none; text-indent: 0.25in; letter-spacing: normal; word-spacing: 0px; white-space: normal; -webkit-text-stroke-width: 0px;">In accordance with SEC Staff Accounting Bulletin Nos. 99 and 108 (“SAB 99” and “SAB 108”), the Company has evaluated these errors and, based on an analysis of quantitative and qualitative factors, and has determined that they were not material to each of the prior reporting periods affected and no amendments of previously filed 10-Q or 10-K reports with the SEC are required.

<p style="color: #000000; font-family: 'times new roman', times, serif; font-size: 10pt; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px; -webkit-text-stroke-width: 0px; margin: 0px; text-align: justify;">4. PUBLIC OFFERING AND PRIVATE PLACEMENT <p style="color: #000000; font-family: 'times new roman', times, serif; font-size: 10pt; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px; -webkit-text-stroke-width: 0px; margin: 0px; text-align: justify;">  <p style="color: #000000; font-family: 'times new roman', times, serif; font-size: 10pt; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px; -webkit-text-stroke-width: 0px; margin: 0px; text-align: justify; text-indent: 0.25in;"> <p style="color: #000000; font-family: 'times new roman', times, serif; font-size: 10pt; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px; -webkit-text-stroke-width: 0px; margin: 0px; text-align: justify; text-indent: 0.25in;">On August 14, 2013, the Company sold 17,250,000 units (including 2,250,000 units sold pursuant to the underwriters’ exercise in full of their over-allotment option) at $10.00 per unit (“Units”) in the Public Offering. Each Unit consists of one share of the Company’s common stock, $0.0001 par value, and one redeemable common stock purchase warrant. We did not register the shares of common stock issuable upon exercise of the warrants. However, we have agreed to use our best efforts to file and have an effective registration statement covering the shares of common stock issuable upon exercise of the warrants, to maintain a current prospectus relating to those shares of common stock until the earlier of the date the warrants expire or are redeemed and, the date on which all of the warrants have been exercised and to qualify the resale of such shares under state blue sky laws, to the extent an exemption is not available. Each warrant will entitle the holder to purchase one share of common stock at an exercise price of $12.00 and are exercisable on the later of (a) 30 days after the consummation of our Business Combination, or (b) 12 months from the closing of the Public Offering. The warrants will expire at 5:00 p.m., New York time, five years after the consummation of our Business Combination (June 30, 2019) or earlier upon redemption or liquidation. On the exercise of any warrant, the warrant exercise price will be paid directly to us and not placed in the Trust Account. The warrants are redeemable by the Company at a price of $0.01 per warrant upon 30 days prior written notice after the warrants become exercisable, only in the event that the last sale price of the common stock equals or exceeds $18.00 per share for any 20 trading days within a 30-trading day period ending on the third business day prior to the date on which notice of redemption is given.  <p style="color: #000000; font-family: 'times new roman', times, serif; font-size: 10pt; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px; -webkit-text-stroke-width: 0px; margin: 0px; text-align: justify; text-indent: 0.25in;"> <p style="color: #000000; font-family: 'times new roman', times, serif; font-size: 10pt; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px; -webkit-text-stroke-width: 0px; margin: 0px; text-align: justify; text-indent: 0.25in;">In connection with the Public Offering, the Sponsor purchased 1,150,000 placement units, each consisting of one share of common stock and one warrant to purchase one share of our common stock exercisable at $12.00, at a price of $10.00 per unit ($11.5 million in the aggregate) in a Private Placement that occurred simultaneously with the consummation of the Public Offering. The purchase price of the placement units was added to the proceeds from the Public Offering and was held in the Trust Account. With the exception of the difference noted in the following paragraph, the warrants issued in connection with the placement units to the Sponsor are similar to the warrants issued to the public shareholders in the Public Offering. <p style="color: #000000; font-family: 'times new roman', times, serif; font-size: 10pt; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px; -webkit-text-stroke-width: 0px; margin: 0px;">  <p style="color: #000000; font-family: 'times new roman', times, serif; font-size: 10pt; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px; -webkit-text-stroke-width: 0px; margin: 0px; text-align: justify; text-indent: 0.25in;">The placement units and the component securities contained therein will not be transferable, assignable or salable until 30 days after the consummation of our initial business combination and the placement warrants will be non-redeemable so long as they are held by our Sponsor or its affiliates or designees. If the placement units are held by someone other than the initial holders, or their respective permitted transferees, the placement warrants will be redeemable by us and exercisable by such holders on the same basis as the warrants included in the Units sold in the Public Offering. The Company classified the private placement warrants within permanent equity as additional paid-in capital in accordance with FASB ASC 815-40, “Derivatives and Hedging.”

<p style="color: #000000; font-family: 'times new roman', times, serif; font-size: 10pt; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px; -webkit-text-stroke-width: 0px; margin: 0px; text-align: justify;">7. TRUST ACCOUNT <p style="color: #000000; font-family: 'times new roman', times, serif; font-size: 10pt; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px; -webkit-text-stroke-width: 0px; margin: 0px; text-align: justify;">  <p style="color: #000000; font-family: 'times new roman', times, serif; font-size: 10pt; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px; -webkit-text-stroke-width: 0px; margin: 0px; text-align: justify; text-indent: 0.25in;"> <p style="color: #000000; font-family: 'times new roman', times, serif; font-size: 10pt; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px; -webkit-text-stroke-width: 0px; margin: 0px; text-align: justify; text-indent: 0.25in;">On August 14, 2013, upon the closing of the Public Offering and the Private Placement of the placement units, a total of $177,075,000 was placed in the Trust Account. All proceeds in the Trust Account were invested in either U.S. government treasury bills with a maturity of 180 days or less or in money market funds meeting certain conditions under Rule 2a-7 under the Investment Company Act of 1940, as amended, and that invest solely in U.S. Treasuries. <p style="color: #000000; font-family: 'times new roman', times, serif; font-size: 10pt; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px; -webkit-text-stroke-width: 0px; margin: 0px; text-align: justify; text-indent: 0.25in;">  <p style="color: #000000; font-family: 'times new roman', times, serif; font-size: 10pt; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px; -webkit-text-stroke-width: 0px; margin: 0px; text-align: justify; text-indent: 0.25in;"> <p style="color: #000000; font-family: 'times new roman', times, serif; font-size: 10pt; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px; -webkit-text-stroke-width: 0px; margin: 0px; text-align: justify; text-indent: 0.25in;">As of June 27, 2014, the trust proceeds were held in cash and not invested in U.S. government securities. As of December 31, 2013, the trust proceeds were invested directly in U.S. government securities with a maturity of 180 days or less, which consist of $177,096,391 in U.S. Treasury Bills and $649 of cash equivalents. The Company classifies its U.S. Treasury and equivalent securities as held-to-maturity in accordance with FASB ASC 320, “Investments – Debt and Equity Securities.” Held-to-maturity securities are those securities which the Company has the ability and intent to hold until maturity. Held-to-maturity treasury securities are recorded at amortized cost on the accompanying balance sheets and adjusted for the amortization or accretion of premiums or discounts. The carrying amount, gross unrealized holding gains and fair value of held-to-maturity securities at December 31, 2013 are as follows: <p style="color: #000000; font-family: 'times new roman', times, serif; font-size: 10pt; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px; -webkit-text-stroke-width: 0px; margin: 0px; text-align: justify; text-indent: 0.25in;">  <table style="font: 10pt/normal calibri, helvetica, sans-serif; width: 1567px; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; border-collapse: collapse; font-size-adjust: none; font-stretch: normal; -webkit-text-stroke-width: 0px;" cellspacing="0" cellpadding="0"> <tr style="vertical-align: bottom;"> <td colspan="3"> </td> <td> </td> <td colspan="3"> </td> <td style="font-family: 'times new roman', times, serif;"> </td> <td style="font-family: 'times new roman', times, serif; text-align: center;" colspan="3">Unrealized</td> <td> </td> <td colspan="3"> </td> </tr> <tr style="vertical-align: bottom;"> <td colspan="3"> </td> <td style="font-family: 'times new roman', times, serif;"> </td> <td style="font-family: 'times new roman', times, serif; text-align: center;" colspan="3">Carrying</td> <td style="font-family: 'times new roman', times, serif;"> </td> <td style="font-family: 'times new roman', times, serif; text-align: center;" colspan="3">Holding</td> <td style="font-family: 'times new roman', times, serif;"> </td> <td style="font-family: 'times new roman', times, serif; text-align: center;" colspan="3">Fair</td> </tr> <tr style="vertical-align: bottom;"> <td colspan="3"> </td> <td style="font-family: 'times new roman', times, serif; padding-bottom: 1.5pt;"> </td> <td style="font-family: 'times new roman', times, serif; text-align: center; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;" colspan="3">Amount</td> <td style="font-family: 'times new roman', times, serif; padding-bottom: 1.5pt;"> </td> <td style="font-family: 'times new roman', times, serif; text-align: center; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;" colspan="3">Gain</td> <td style="font-family: 'times new roman', times, serif; padding-bottom: 1.5pt;"> </td> <td style="font-family: 'times new roman', times, serif; text-align: center; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;" colspan="3">Value</td> </tr> <tr style="vertical-align: bottom;"> <td style="font-family: 'times new roman', times, serif;" colspan="3">Held-to-maturity</td> <td> </td> <td colspan="3"> </td> <td> </td> <td colspan="3"> </td> <td> </td> <td colspan="3"> </td> </tr> <tr style="vertical-align: bottom; background-color: #cceeff;"> <td style="width: 15px; padding-bottom: 2.5pt; font-family: 'times new roman', times, serif; text-align: left;"> </td> <td style="padding-bottom: 2.5pt; font-family: 'times new roman', times, serif; text-align: left;">U.S. Treasury Securities – December 31, 2013</td> <td style="width: 15px; padding-bottom: 2.5pt; font-family: 'times new roman', times, serif; text-align: left;"> </td> <td style="width: 15px; font-family: 'times new roman', times, serif; padding-bottom: 2.5pt;"> </td> <td style="width: 15px; border-bottom-color: black; border-bottom-width: 2.5pt; border-bottom-style: double; font-family: 'times new roman', times, serif; text-align: left;">$</td> <td style="width: 141px; border-bottom-color: black; border-bottom-width: 2.5pt; border-bottom-style: double; font-family: 'times new roman', times, serif; text-align: right;">177,096,391</td> <td style="width: 15px; padding-bottom: 2.5pt; font-family: 'times new roman', times, serif; text-align: left;"> </td> <td style="width: 15px; font-family: 'times new roman', times, serif; padding-bottom: 2.5pt;"> </td> <td style="width: 15px; border-bottom-color: black; border-bottom-width: 2.5pt; border-bottom-style: double; font-family: 'times new roman', times, serif; text-align: left;">$</td> <td style="width: 141px; border-bottom-color: black; border-bottom-width: 2.5pt; border-bottom-style: double; font-family: 'times new roman', times, serif; text-align: right;">3,296</td> <td style="width: 15px; padding-bottom: 2.5pt; font-family: 'times new roman', times, serif; text-align: left;"> </td> <td style="width: 15px; font-family: 'times new roman', times, serif; padding-bottom: 2.5pt;"> </td> <td style="width: 15px; border-bottom-color: black; border-bottom-width: 2.5pt; border-bottom-style: double; font-family: 'times new roman', times, serif; text-align: left;">$</td> <td style="width: 141px; border-bottom-color: black; border-bottom-width: 2.5pt; border-bottom-style: double; font-family: 'times new roman', times, serif; text-align: right;">177,099,687</td> <td style="width: 15px; padding-bottom: 2.5pt; font-family: 'times new roman', times, serif; text-align: left;"> </td> </tr> </table> <div> </div>

<p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; -webkit-text-stroke-width: 0px;">9. SUBSEQUENT EVENTS <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; -webkit-text-stroke-width: 0px;">  <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; -webkit-text-stroke-width: 0px;">Preferred Stock Offering <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; -webkit-text-stroke-width: 0px;">  <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px; text-align: justify; color: #000000; text-transform: none; text-indent: 0.25in; letter-spacing: normal; word-spacing: 0px; white-space: normal; -webkit-text-stroke-width: 0px;"> <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px; text-align: justify; color: #000000; text-transform: none; text-indent: 0.25in; letter-spacing: normal; word-spacing: 0px; white-space: normal; -webkit-text-stroke-width: 0px;">On June 30, 2014, the Company raised gross proceeds of $45,000,000 from the sale of Series A Convertible Preferred Stock to consummate the Business Combination. Such shares were held in escrow at June 27, 2014 pending the consummation of the Business Combination on June 30, 2014. In connection with the Company’s financing approximately $660,000 has been capitalized through June 27, 2014. The Company is also obligated to pay a placement agent $2,500,000 upon the completion of this preferred offering. Such amounts were paid and charged to equity upon completion of the offering. <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px; text-align: center; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; -webkit-text-stroke-width: 0px;"> <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; -webkit-text-stroke-width: 0px;">Consummation of the Business Combination <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; -webkit-text-stroke-width: 0px;">  <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px; text-align: justify; color: #000000; text-transform: none; text-indent: 0.25in; letter-spacing: normal; word-spacing: 0px; white-space: normal; -webkit-text-stroke-width: 0px;">On June 30, 2014 the Company held a special meeting in lieu of the 2014 Annual Meeting of the Stockholders (the “Special Meeting”) where the Business Combination was approved by the Company’s stockholders. At the Special Meeting, 21,870,040 shares of the Company’s common stock were voted in favor of the proposal to approve the Business Combination and no shares of the Company’s common stock were voted against that proposal. In connection with the closing, the Company redeemed a total of 2,542,667 shares of its common stock pursuant to the terms of the Company’s amended and restated certificate of incorporation, resulting in a total payment to redeeming stockholders of $26,101,273. <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px; text-align: justify; color: #000000; text-transform: none; text-indent: 0.25in; letter-spacing: normal; word-spacing: 0px; white-space: normal; -webkit-text-stroke-width: 0px;">  <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px; text-align: justify; color: #000000; text-transform: none; text-indent: 0.25in; letter-spacing: normal; word-spacing: 0px; white-space: normal; -webkit-text-stroke-width: 0px;">At the Special Meeting, the Company’s stockholders approved and adopted a proposal to increase the number of authorized shares of the Company’s common stock and preferred stock from 44,000,000, consisting of 43,000,000 shares of common stock, and 1,000,000 shares of preferred stock, to 125,000,000 shares, consisting of 120,000,000 shares of common stock, and 5,000,000 shares of preferred stock. <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px; text-align: justify; color: #000000; text-transform: none; text-indent: 0.25in; letter-spacing: normal; word-spacing: 0px; white-space: normal; -webkit-text-stroke-width: 0px;">  <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px; text-align: justify; color: #000000; text-transform: none; text-indent: 0.25in; letter-spacing: normal; word-spacing: 0px; white-space: normal; -webkit-text-stroke-width: 0px;"> <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px; text-align: justify; color: #000000; text-transform: none; text-indent: 0.25in; letter-spacing: normal; word-spacing: 0px; white-space: normal; -webkit-text-stroke-width: 0px;">On June 30, 2014, the Company and Jason completed the previously announced Business Combination in which JPHI Holdings Inc. (“JPHI”), a majority owned subsidiary of the Company, acquired 100 percent of the capital stock of Jason. The purchase price of $538,650,000 was funded by the cash proceeds from the Company’s initial public offering, new debt and rollover equity invested by Jason’s former owners and management of Jason (collectively the “Rollover Participants”). The purchase price includes the payment of $10,751,000 for current assets that are in excess of normalized working capital requirements. A final working capital settlement will occur during the third quarter of fiscal 2014, and may adjust the purchase price. For the three and six month periods ended June 27, 2014, the Company incurred approximately $1,560,000 and $4,980,000 of transaction expenses, respectively, of which approximately $1,400,000 and $3,100,000, respectively, of costs directly related to the Business Combination. The Company was obligated to pay a financial advisory fee of $3,250,000 upon the completion of the Business Combination. Such amounts were paid upon the completion of the Business Combination. <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px; text-align: justify; color: #000000; text-transform: none; text-indent: 0.25in; letter-spacing: normal; word-spacing: 0px; white-space: normal; -webkit-text-stroke-width: 0px;">  <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px; text-align: justify; color: #000000; text-transform: none; text-indent: 0.25in; letter-spacing: normal; word-spacing: 0px; white-space: normal; -webkit-text-stroke-width: 0px;">Following the consummation of the Business Combination, Jason became an indirect majority-owned subsidiary of the Company, with the Company owning approximately 81.8 percent of JPHI and the Rollover Participants owning a noncontrolling interest of approximately 18.2 percent of JPHI. The Rollover Participants held 3,485,623 shares of JPHI exchangeable on a one-for-one basis for shares of common stock of the Company. As of the closing date following the redemption, there were 21,990,666 shares of common stock of the Company outstanding, 45,000 shares of Series A Convertible Preferred Stock of the Company outstanding and warrants exercisable for 18,400,000 shares of common stock of the Company. <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px; text-align: justify; color: #000000; text-transform: none; text-indent: 0.25in; letter-spacing: normal; word-spacing: 0px; white-space: normal; -webkit-text-stroke-width: 0px;">  <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px; text-align: justify; color: #000000; text-transform: none; text-indent: 0.25in; letter-spacing: normal; word-spacing: 0px; white-space: normal; -webkit-text-stroke-width: 0px;">In connection with the closing of the Business Combination, the Company changed its name to Jason Industries, Inc., and commenced trading of its common stock and warrants under the symbols, “JASN” and “JASNW”, respectively, on NASDAQ. <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px; text-align: justify; color: #000000; text-transform: none; text-indent: 0.25in; letter-spacing: normal; word-spacing: 0px; white-space: normal; -webkit-text-stroke-width: 0px;">  <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px; text-align: justify; color: #000000; text-transform: none; text-indent: 0.25in; letter-spacing: normal; word-spacing: 0px; white-space: normal; -webkit-text-stroke-width: 0px;"> <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px; text-align: justify; color: #000000; text-transform: none; text-indent: 0.25in; letter-spacing: normal; word-spacing: 0px; white-space: normal; -webkit-text-stroke-width: 0px;"> <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px; text-align: justify; color: #000000; text-transform: none; text-indent: 0.25in; letter-spacing: normal; word-spacing: 0px; white-space: normal; -webkit-text-stroke-width: 0px;"> <p style="font: 13.33px/normal 'times new roman', times, serif; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; -webkit-text-stroke-width: 0px;"> <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px; text-align: justify; color: #000000; text-transform: none; text-indent: 0.25in; letter-spacing: normal; word-spacing: 0px; white-space: normal; -webkit-text-stroke-width: 0px;">The following unaudited pro forma combined financial information presents the Company's results as though Jason and the Company had combined at January 1, 2013. Pro forma net earnings attributable to common shareholders were adjusted to exclude $4,793,000 and $9,756,000 of transaction related expenses incurred in the three and six months ended June 27, 2014, respectively. Pro forma earnings attributable to common shareholders for the six months ended June 28, 2013 were adjusted to include these transaction-related expenses, and were adjusted by $3,868,000 of nonrecurring expenses related to the fair value adjustment to acquisition date inventory. The unaudited pro forma condensed consolidated financial information has been prepared using the acquisition method of accounting under existing GAAP. The Company is the acquirer for accounting purposes, and Jason is the acquiree and accounting successor. <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px; text-align: justify; color: #000000; text-transform: none; text-indent: 0.25in; letter-spacing: normal; word-spacing: 0px; white-space: normal; -webkit-text-stroke-width: 0px;"> <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px; text-align: justify; color: #000000; text-transform: none; text-indent: 0.25in; letter-spacing: normal; word-spacing: 0px; white-space: normal; -webkit-text-stroke-width: 0px;">  <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px; text-align: justify; color: #000000; text-transform: none; text-indent: 0.25in; letter-spacing: normal; word-spacing: 0px; white-space: normal; -webkit-text-stroke-width: 0px;"> <table style="font: 10pt/normal calibri, helvetica, sans-serif; width: 1039.33px; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; border-collapse: collapse; font-size-adjust: none; font-stretch: normal; -webkit-text-stroke-width: 0px;" cellspacing="0" cellpadding="0"> <tr style="vertical-align: bottom;"> <td> </td> <td style="padding-bottom: 1pt; font-family: 'times new roman', times, serif; font-weight: bold;"> </td> <td style="text-align: center; font-family: 'times new roman', times, serif; font-weight: bold; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;" colspan="15">(unaudited, in thousands)</td> </tr> <tr style="vertical-align: bottom;"> <td> </td> <td style="font-family: 'times new roman', times, serif; font-weight: bold;"> </td> <td style="text-align: center; font-family: 'times new roman', times, serif; font-weight: bold;" colspan="3"> Three months  ended June 28,  2013 (pro forma) </td> <td style="font-family: 'times new roman', times, serif; font-weight: bold;"> </td> <td style="text-align: center; font-family: 'times new roman', times, serif; font-weight: bold;" colspan="3"> Six months ended  June 28, 2013 (pro forma) </td> <td style="font-family: 'times new roman', times, serif; font-weight: bold;"> </td> <td style="text-align: center; font-family: 'times new roman', times, serif; font-weight: bold;" colspan="3"> Three months  ended June 27,  2014 (pro forma) </td> <td style="font-family: 'times new roman', times, serif; font-weight: bold;"> </td> <td style="text-align: center; font-family: 'times new roman', times, serif; font-weight: bold;" colspan="3"> Six months ended  June 27, 2014 (pro forma) </td> </tr> <tr style="vertical-align: bottom; background-color: #cceeff;"> <td style="width: 540.66px; text-align: left; font-family: 'times new roman', times, serif;">Pro forma net sales</td> <td style="width: 10.66px; font-family: 'times new roman', times, serif;"> </td> <td style="width: 10.66px; text-align: left; font-family: 'times new roman', times, serif;">$</td> <td style="width: 94px; text-align: right; font-family: 'times new roman', times, serif;">176,196</td> <td style="width: 10.66px; text-align: left; font-family: 'times new roman', times, serif;"> </td> <td style="width: 10.66px; font-family: 'times new roman', times, serif;"> </td> <td style="width: 10.66px; text-align: left; font-family: 'times new roman', times, serif;">$</td> <td style="width: 94px; text-align: right; font-family: 'times new roman', times, serif;">355,865</td> <td style="width: 10.66px; text-align: left; font-family: 'times new roman', times, serif;"> </td> <td style="width: 10px; font-family: 'times new roman', times, serif;"> </td> <td style="width: 10px; text-align: left; font-family: 'times new roman', times, serif;">$</td> <td style="width: 93.33px; text-align: right; font-family: 'times new roman', times, serif;">190,615</td> <td style="width: 10px; text-align: left; font-family: 'times new roman', times, serif;"> </td> <td style="width: 10px; font-family: 'times new roman', times, serif;"> </td> <td style="width: 10px; text-align: left; font-family: 'times new roman', times, serif;">$</td> <td style="width: 93.33px; text-align: right; font-family: 'times new roman', times, serif;">377,151</td> <td style="width: 10px; text-align: left; font-family: 'times new roman', times, serif;"> </td> </tr> <tr style="vertical-align: bottom; background-color: white;"> <td style="text-align: left; font-family: 'times new roman', times, serif;">Pro forma net income (loss) attributable to common shareholders</td> <td style="font-family: 'times new roman', times, serif;"> </td> <td style="text-align: left; font-family: 'times new roman', times, serif;"> </td> <td style="text-align: right; font-family: 'times new roman', times, serif;">3,758</td> <td style="text-align: left; font-family: 'times new roman', times, serif;"> </td> <td style="font-family: 'times new roman', times, serif;"> </td> <td style="text-align: left; font-family: 'times new roman', times, serif;"> </td> <td style="text-align: right; font-family: 'times new roman', times, serif;">(2,879</td> <td style="text-align: left; font-family: 'times new roman', times, serif;">)</td> <td style="font-family: 'times new roman', times, serif;"> </td> <td style="text-align: left; font-family: 'times new roman', times, serif;"> </td> <td style="text-align: right; font-family: 'times new roman', times, serif;">1,650</td> <td style="text-align: left; font-family: 'times new roman', times, serif;"> </td> <td style="font-family: 'times new roman', times, serif;"> </td> <td style="text-align: left; font-family: 'times new roman', times, serif;"> </td> <td style="text-align: right; font-family: 'times new roman', times, serif;">3,537</td> <td style="text-align: left; font-family: 'times new roman', times, serif;"> </td> </tr> </table> <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px; text-align: justify; color: #000000; text-transform: none; text-indent: 0.25in; letter-spacing: normal; word-spacing: 0px; white-space: normal; -webkit-text-stroke-width: 0px;">   <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px; text-align: justify; color: #000000; text-transform: none; text-indent: 0.25in; letter-spacing: normal; word-spacing: 0px; white-space: normal; -webkit-text-stroke-width: 0px;"> <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px; text-align: justify; color: #000000; text-transform: none; text-indent: 0.25in; letter-spacing: normal; word-spacing: 0px; white-space: normal; -webkit-text-stroke-width: 0px;">The preliminary calculation of consideration and the preliminary allocation of the purchase price to the tangible and other identifiable intangible assets acquired and liabilities assumed based on their fair values as of June 30, 2014 is as follows: <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px; color: #000000; text-transform: none; text-indent: 0.25in; letter-spacing: normal; word-spacing: 0px; white-space: normal; -webkit-text-stroke-width: 0px;">  <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px; color: #000000; text-transform: none; text-indent: 0.25in; letter-spacing: normal; word-spacing: 0px; white-space: normal; -webkit-text-stroke-width: 0px;"> <table style="font: 10pt/normal calibri, helvetica, sans-serif; width: 1039.33px; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; border-collapse: collapse; font-size-adjust: none; font-stretch: normal; -webkit-text-stroke-width: 0px;" cellspacing="0" cellpadding="0"> <tr style="vertical-align: bottom;"> <td> </td> <td style="padding-bottom: 1pt; font-family: 'times new roman', times, serif; font-weight: bold;"> </td> <td style="text-align: center; font-family: 'times new roman', times, serif; font-weight: bold; border-bottom-color: black; border-bottom-width: 1pt; border-bottom-style: solid;" colspan="3">Calculation of  Consideration</td> </tr> <tr style="vertical-align: bottom; background-color: #cceeff;"> <td style="width: 866.66px; text-indent: -12pt; padding-left: 0.5in; font-family: 'times new roman', times, serif;">Purchase price</td> <td style="width: 10.66px; font-family: 'times new roman', times, serif;"> </td> <td style="width: 10.66px; text-align: left; font-family: 'times new roman', times, serif;">$</td> <td style="width: 93.33px; text-align: right; font-family: 'times new roman', times, serif;">538,650</td> <td style="width: 10px; text-align: left; font-family: 'times new roman', times, serif;"> </td> </tr> <tr style="vertical-align: bottom; background-color: white;"> <td style="text-align: left; text-indent: -12pt; padding-left: 0.5in; font-family: 'times new roman', times, serif;">Purchase price adjustments in accordance with the Purchase Agreement</td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;"> </td> <td style="text-align: left;"> </td> </tr> <tr style="vertical-align: bottom; background-color: #cceeff;"> <td style="text-align: left; text-indent: -12pt; padding-left: 60pt; font-family: 'times new roman', times, serif;">Add: Working capital adjustment</td> <td style="font-family: 'times new roman', times, serif;"> </td> <td style="text-align: left; font-family: 'times new roman', times, serif;"> </td> <td style="text-align: right; font-family: 'times new roman', times, serif;">10,751</td> <td style="text-align: left; font-family: 'times new roman', times, serif;"> </td> </tr> <tr style="vertical-align: bottom; background-color: white;"> <td style="text-align: left; text-indent: -12pt; padding-left: 60pt; font-family: 'times new roman', times, serif;">Less: Bank debt, including accrued interest</td> <td style="font-family: 'times new roman', times, serif;"> </td> <td style="text-align: left; font-family: 'times new roman', times, serif;"> </td> <td style="text-align: right; font-family: 'times new roman', times, serif;">(250,826</td> <td style="text-align: left; font-family: 'times new roman', times, serif;">)</td> </tr> <tr style="vertical-align: bottom; background-color: #cceeff;"> <td style="text-align: left; text-indent: -12pt; padding-left: 60pt; font-family: 'times new roman', times, serif;">Add: Cash and cash equivalents</td> <td style="font-family: 'times new roman', times, serif;"> </td> <td style="text-align: left; font-family: 'times new roman', times, serif;"> </td> <td style="text-align: right; font-family: 'times new roman', times, serif;">16,271</td> <td style="text-align: left; font-family: 'times new roman', times, serif;"> </td> </tr> <tr style="vertical-align: bottom; background-color: white;"> <td style="text-align: left; text-indent: -12pt; padding-bottom: 1pt; padding-left: 60pt; font-family: 'times new roman', times, serif;">Less: Seller transaction costs paid by Jason</td> <td style="padding-bottom: 1pt; font-family: 'times new roman', times, serif;"> </td> <td style="text-align: left; font-family: 'times new roman', times, serif; border-bottom-color: black; border-bottom-width: 1pt; border-bottom-style: solid;"> </td> <td style="text-align: right; font-family: 'times new roman', times, serif; border-bottom-color: black; border-bottom-width: 1pt; border-bottom-style: solid;">(17,500</td> <td style="text-align: left; padding-bottom: 1pt; font-family: 'times new roman', times, serif;">)</td> </tr> <tr style="vertical-align: bottom; background-color: #cceeff;"> <td style="padding-left: 0.1in;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;"> </td> <td style="text-align: left;"> </td> </tr> <tr style="vertical-align: bottom; background-color: white;"> <td style="text-align: left; text-indent: -12pt; padding-bottom: 2.5pt; padding-left: 0.5in; font-family: 'times new roman', times, serif;">Total consideration transferred</td> <td style="padding-bottom: 2.5pt; font-family: 'times new roman', times, serif;"> </td> <td style="text-align: left; font-family: 'times new roman', times, serif; border-bottom-color: black; border-bottom-width: 2.5pt; border-bottom-style: double;">$</td> <td style="text-align: right; font-family: 'times new roman', times, serif; border-bottom-color: black; border-bottom-width: 2.5pt; border-bottom-style: double;">297,346</td> <td style="text-align: left; padding-bottom: 2.5pt; font-family: 'times new roman', times, serif;"> </td> </tr> </table> <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px; color: #000000; text-transform: none; text-indent: 0.25in; letter-spacing: normal; word-spacing: 0px; white-space: normal; -webkit-text-stroke-width: 0px;">  <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; -webkit-text-stroke-width: 0px;">   <table style="font: 10pt/normal 'times new roman', times, serif; width: 1039.33px; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; border-collapse: collapse; font-size-adjust: none; font-stretch: normal; -webkit-text-stroke-width: 0px;" cellspacing="0" cellpadding="0"> <tr style="vertical-align: bottom;"> <td> </td> <td style="color: black; padding-bottom: 1.5pt; font-weight: bold;"> </td> <td style="text-align: center; color: black; font-weight: bold; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;" colspan="5">Preliminary Purchase Price Allocation</td> </tr> <tr style="vertical-align: bottom; background-color: #cceeff;"> <td style="width: 910.27px; text-align: left; color: black; padding-left: 3.3pt;">Cash and cash equivalents</td> <td style="width: 10.66px; color: black;"> </td> <td style="width: 10.66px; text-align: left; color: black;">$</td> <td style="width: 93.33px; text-align: right; color: black;">9,971</td> <td style="width: 10px; text-align: left; color: black;"> </td> </tr> <tr style="vertical-align: bottom; background-color: white;"> <td style="text-align: left; color: black; padding-left: 3.3pt;">Accounts receivable</td> <td style="color: black;"> </td> <td style="text-align: left; color: black;"> </td> <td style="text-align: right; color: black;">97,692</td> <td style="text-align: left; color: black;"> </td> </tr> <tr style="vertical-align: bottom; background-color: #cceeff;"> <td style="color: black; padding-left: 3.3pt;">Inventories</td> <td style="color: black;"> </td> <td style="text-align: left; color: black;"> </td> <td style="text-align: right; color: black;">81,702</td> <td style="text-align: left; color: black;"> </td> </tr> <tr style="vertical-align: bottom; background-color: white;"> <td style="text-align: left; color: black; padding-left: 3.3pt;">Other current assets</td> <td style="color: black;"> </td> <td style="text-align: left; color: black;"> </td> <td style="text-align: right; color: black;">25,094</td> <td style="text-align: left; color: black;"> </td> </tr> <tr style="vertical-align: bottom; background-color: #cceeff;"> <td style="text-align: left; color: black; padding-left: 3.3pt;">Property, plant and equipment</td> <td style="color: black;"> </td> <td style="text-align: left; color: black;"> </td> <td style="text-align: right; color: black;">197,396</td> <td style="text-align: left; color: black;"> </td> </tr> <tr style="vertical-align: bottom; background-color: white;"> <td style="color: black; padding-left: 3.3pt;">Goodwill</td> <td style="color: black;"> </td> <td style="text-align: left; color: black;"> </td> <td style="text-align: right; color: black;">173,881</td> <td style="text-align: left; color: black;"> </td> </tr> <tr style="vertical-align: bottom; background-color: #cceeff;"> <td style="text-align: left; color: black; padding-left: 3.3pt;">Other identifiable intangible assets</td> <td style="color: black;"> </td> <td style="text-align: left; color: black;"> </td> <td style="text-align: right; color: black;">183,323</td> <td style="text-align: left; color: black;"> </td> </tr> <tr style="vertical-align: bottom; background-color: white;"> <td style="text-align: left; color: black; padding-left: 3.3pt;">Other assets</td> <td style="color: black;"> </td> <td style="text-align: left; color: black;"> </td> <td style="text-align: right; color: black;">10,951</td> <td style="text-align: left; color: black;"> </td> </tr> <tr style="vertical-align: bottom; background-color: #cceeff;"> <td style="text-align: left; color: black; padding-left: 3.3pt;">Current liabilities</td> <td style="color: black;"> </td> <td style="text-align: left; color: black;"> </td> <td style="text-align: right; color: black;">(122,544</td> <td style="text-align: left; color: black;">)</td> </tr> <tr style="vertical-align: bottom; background-color: white;"> <td style="text-align: left; color: black; padding-left: 3.3pt;">Deferred income taxes</td> <td style="color: black;"> </td> <td style="text-align: left; color: black;"> </td> <td style="text-align: right; color: black;">(98,408</td> <td style="text-align: left; color: black;">)</td> </tr> <tr style="vertical-align: bottom; background-color: #cceeff;"> <td style="color: black; padding-left: 3.3pt;">Long-term debt</td> <td style="color: black;"> </td> <td style="text-align: left; color: black;"> </td> <td style="text-align: right; color: black;">(244,150</td> <td style="text-align: left; color: black;">)</td> </tr> <tr style="vertical-align: bottom; background-color: white;"> <td style="text-align: left; color: black; padding-bottom: 1.5pt; padding-left: 3.3pt;">Other long-term liabilities</td> <td style="color: black; padding-bottom: 1.5pt;"> </td> <td style="text-align: left; color: black; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: right; color: black; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;">(17,562</td> <td style="text-align: left; color: black; padding-bottom: 1.5pt;">)</td> </tr> <tr style="vertical-align: bottom; background-color: #cceeff;"> <td style="text-align: left; color: black; padding-bottom: 2.5pt; padding-left: 0.5in;">Total consideration transferred</td> <td style="color: black; padding-bottom: 2.5pt;"> </td> <td style="text-align: left; color: black; border-bottom-color: black; border-bottom-width: 2.5pt; border-bottom-style: double;">$</td> <td style="text-align: right; color: black; border-bottom-color: black; border-bottom-width: 2.5pt; border-bottom-style: double;">297,346</td> <td style="text-align: left; color: black; padding-bottom: 2.5pt;"> </td> </tr> </table> <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; -webkit-text-stroke-width: 0px;">  <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px; color: #000000; text-transform: none; text-indent: 0.25in; letter-spacing: normal; word-spacing: 0px; white-space: normal; -webkit-text-stroke-width: 0px;">The preliminary allocation of the purchase price and unaudited pro forma condensed consolidated financial information is based on the preliminary valuations performed to determine the fair value of the net assets as of the acquisition date. The amounts allocated to goodwill and intangible assets are based on preliminary valuations and are subject to final adjustment to reflect the final valuations. These final valuations of the assets and liabilities could have a material impact on the pro forma condensed combined statement of operations and preliminary purchase price allocation disclosed above. <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; -webkit-text-stroke-width: 0px;">  <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; -webkit-text-stroke-width: 0px;">Warrant Tender Offer <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; -webkit-text-stroke-width: 0px;">  <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px; text-align: justify; color: #000000; text-transform: none; text-indent: 0.25in; letter-spacing: normal; word-spacing: 0px; white-space: normal; background-color: white; -webkit-text-stroke-width: 0px;">On May 6, 2014, the Company commenced a tender offer to purchase up to 9,200,000 of its outstanding warrants at a purchase price of $0.75 per warrant, which was subsequently increased to $1.00 per warrant on June 18, 2014 and $1.50 per warrant on July 7, 2014, subject to certain conditions, including the consummation of the Business Combination. On July 18, 2014, the date the tender offer expired, a total of 4,406,227 warrants were validly tendered for a total purchase price of approximately $6,609,000. <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px; text-align: justify; color: #000000; text-transform: none; text-indent: 0.25in; letter-spacing: normal; word-spacing: 0px; white-space: normal; background-color: white; -webkit-text-stroke-width: 0px;">  <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px; text-align: justify; color: #000000; text-transform: none; text-indent: 0.25in; letter-spacing: normal; word-spacing: 0px; white-space: normal; -webkit-text-stroke-width: 0px;">After completion of the warrant tender offer, 13,993,773 warrants remain outstanding. Each outstanding warrant entitles the registered holder to purchase one share of the Company’s common stock at a price of $12.00 per share, subject to adjustment, at any time commencing on July 30, 2014. The warrants will expire on June 30, 2019, or earlier upon redemption. <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; -webkit-text-stroke-width: 0px;">

<p style="color: #000000; font-family: 'times new roman', times, serif; font-size: 10pt; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px; -webkit-text-stroke-width: 0px; margin: 0px; text-align: justify;">Offering costs <p style="color: #000000; font-family: 'times new roman', times, serif; font-size: 10pt; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px; -webkit-text-stroke-width: 0px; margin: 0px; text-align: justify; text-indent: 0.25in;">  <p style="color: #000000; font-family: 'times new roman', times, serif; font-size: 10pt; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px; -webkit-text-stroke-width: 0px; margin: 0px; text-align: justify; text-indent: 0.25in;"> <p style="color: #000000; font-family: 'times new roman', times, serif; font-size: 10pt; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px; -webkit-text-stroke-width: 0px; margin: 0px; text-align: justify; text-indent: 0.25in;">Offering costs related to the Public Offering, totaling $10,819,071 (including $5,175,000 of underwriting fees paid at closing and $5,175,000 of deferred underwriting compensation) were charged to stockholders’ equity upon the completion of the Public Offering on August 14, 2013. <p style="color: #000000; font-family: 'times new roman', times, serif; font-size: 10pt; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px; -webkit-text-stroke-width: 0px; margin: 0px; text-align: justify; text-indent: 0.25in;">  <p style="color: #000000; font-family: 'times new roman', times, serif; font-size: 10pt; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px; -webkit-text-stroke-width: 0px; margin: 0px; text-align: justify; text-indent: 0.25in;">Deferred financing costs represent legal, due diligence and other direct costs incurred to raise capital or obtain debt that the Company incurred in connection with the Business Combination discussed in Note 9. Deferred financing costs related to debt are amortized over the life of the debt. Deferred financing costs related to issuing equity are charged to additional paid-in capital. During the three-month period ended June 27, 2014, the Company incurred approximately $660,000 in deferred financing costs (see Note 9). <p style="color: #000000; font-family: 'times new roman', times, serif; font-size: 10pt; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px; -webkit-text-stroke-width: 0px; margin: 0px; text-align: justify;">Redeemable common stock<p style="color: #000000; font-family: 'times new roman', times, serif; font-size: 10pt; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px; -webkit-text-stroke-width: 0px; margin: 0px; text-align: justify;"> <p style="color: #000000; font-family: 'times new roman', times, serif; font-size: 10pt; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px; -webkit-text-stroke-width: 0px; margin: 0px; text-align: justify; text-indent: 0.25in;">All of the 17,250,000 common shares sold as part of the units in the Public Offering contained a redemption feature which allowed for the redemption of common shares under the Company's liquidation or tender offer/ stockholder approval provisions. In accordance with FASB ASC 480 “Distinguishing Liabilities from Equity,” redemption provisions not solely within the control of the Company require the security to be classified outside of permanent equity. Ordinary liquidation events, which involve the redemption and liquidation of all of the entity's equity instruments, are excluded from the provisions of FASB ASC 480. Although the Company did not specify a maximum redemption threshold, its amended and restated certificate of incorporation provided that in no event will the Company redeem its Public Shares in an amount that would cause its net tangible assets (stockholders' equity) to be less than $5,000,001.<p style="color: #000000; font-family: 'times new roman', times, serif; font-size: 10pt; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px; -webkit-text-stroke-width: 0px; margin: 0px; text-align: justify;"> <p style="color: #000000; font-family: 'times new roman', times, serif; font-size: 10pt; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px; -webkit-text-stroke-width: 0px; margin: 0px; text-align: justify; text-indent: 0.25in;">The Company recognizes changes in redemption value immediately as they occur and will adjust the carrying value of the security to equal the redemption value at the end of each reporting period. Increases or decreases in the carrying amount of redeemable common stock shall be affected by charges against retained earnings and in the absence of retained earnings, by charges against paid-in capital.<p style="color: #000000; font-family: 'times new roman', times, serif; font-size: 10pt; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px; -webkit-text-stroke-width: 0px; margin: 0px; text-align: justify;"> <p style="color: #000000; font-family: 'times new roman', times, serif; font-size: 10pt; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px; -webkit-text-stroke-width: 0px; margin: 0px; text-align: justify; text-indent: 0.25in;">Accordingly, at June 27, 2014 and December 31, 2013, 15,840,893 and 16,344,282 of the 17,250,000 Public Shares are classified outside of permanent equity at their redemption value, respectively. The redemption value is equal to the pro rata share of the aggregate amount then on deposit in the Trust Account, including interest but less taxes payable and amounts released for working capital (approximately $10.26 per share at June 27, 2014 and December 31, 2013). See Note 9.

<p style="color: #000000; font-family: 'times new roman', times, serif; font-size: 10pt; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px; -webkit-text-stroke-width: 0px; margin: 0px;"> <table style="font: 10pt/normal calibri, helvetica, sans-serif; width: 1567px; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; border-collapse: collapse; font-size-adjust: none; font-stretch: normal; -webkit-text-stroke-width: 0px;" cellspacing="0" cellpadding="0"> <tr style="vertical-align: bottom;"> <td> </td> <td style="font-family: 'times new roman', times, serif; font-weight: bold; padding-bottom: 1.5pt;"> </td> <td style="font-family: 'times new roman', times, serif; font-weight: bold; text-align: center; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;" colspan="7">September 30, 2013</td> <td style="font-family: 'times new roman', times, serif; font-weight: bold; padding-bottom: 1.5pt;"> </td> <td style="font-family: 'times new roman', times, serif; font-weight: bold; text-align: center; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;" colspan="7">December 31, 2013</td> <td style="font-family: 'times new roman', times, serif; font-weight: bold; padding-bottom: 1.5pt;"> </td> <td style="font-family: 'times new roman', times, serif; font-weight: bold; text-align: center; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;" colspan="7">March 31, 2014</td> </tr> <tr style="vertical-align: bottom;"> <td> </td> <td style="font-family: 'times new roman', times, serif; font-weight: bold; padding-bottom: 1.5pt;"> </td> <td style="font-family: 'times new roman', times, serif; font-weight: bold; text-align: center; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;" colspan="3">As Reported</td> <td style="font-family: 'times new roman', times, serif; font-weight: bold; padding-bottom: 1.5pt;"> </td> <td style="font-family: 'times new roman', times, serif; font-weight: bold; text-align: center; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;" colspan="3">As Restated</td> <td style="font-family: 'times new roman', times, serif; font-weight: bold; padding-bottom: 1.5pt;"> </td> <td style="font-family: 'times new roman', times, serif; font-weight: bold; text-align: center; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;" colspan="3">As Reported</td> <td style="font-family: 'times new roman', times, serif; font-weight: bold; padding-bottom: 1.5pt;"> </td> <td style="font-family: 'times new roman', times, serif; font-weight: bold; text-align: center; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;" colspan="3">As Restated</td> <td style="font-family: 'times new roman', times, serif; font-weight: bold; padding-bottom: 1.5pt;"> </td> <td style="font-family: 'times new roman', times, serif; font-weight: bold; text-align: center; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;" colspan="3">As Reported</td> <td style="font-family: 'times new roman', times, serif; font-weight: bold; padding-bottom: 1.5pt;"> </td> <td style="font-family: 'times new roman', times, serif; font-weight: bold; text-align: center; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;" colspan="3">As Restated</td> </tr> <tr style="vertical-align: bottom; background-color: #cceeff;"> <td style="width: 439px; font-family: 'times new roman', times, serif; text-align: left;">Additional paid-in capital</td> <td style="width: 16px; font-family: 'times new roman', times, serif;"> </td> <td style="width: 16px; font-family: 'times new roman', times, serif; text-align: left;">$</td> <td style="width: 142px; font-family: 'times new roman', times, serif; text-align: right;">4,999,188</td> <td style="width: 16px; font-family: 'times new roman', times, serif; text-align: left;"> </td> <td style="width: 16px; font-family: 'times new roman', times, serif;"> </td> <td style="width: 16px; font-family: 'times new roman', times, serif; text-align: left;">$</td> <td style="width: 142px; font-family: 'times new roman', times, serif; text-align: right;">5,212,991</td> <td style="width: 16px; font-family: 'times new roman', times, serif; text-align: left;"> </td> <td style="width: 16px; font-family: 'times new roman', times, serif;"> </td> <td style="width: 16px; font-family: 'times new roman', times, serif; text-align: left;">$</td> <td style="width: 142px; font-family: 'times new roman', times, serif; text-align: right;">4,999,184</td> <td style="width: 16px; font-family: 'times new roman', times, serif; text-align: left;"> </td> <td style="width: 15px; font-family: 'times new roman', times, serif;"> </td> <td style="width: 15px; font-family: 'times new roman', times, serif; text-align: left;">$</td> <td style="width: 141px; font-family: 'times new roman', times, serif; text-align: right;">5,512,771</td> <td style="width: 15px; font-family: 'times new roman', times, serif; text-align: left;"> </td> <td style="width: 15px; font-family: 'times new roman', times, serif;"> </td> <td style="width: 15px; font-family: 'times new roman', times, serif; text-align: left;">$</td> <td style="width: 141px; font-family: 'times new roman', times, serif; text-align: right;">4,999,150</td> <td style="width: 15px; font-family: 'times new roman', times, serif; text-align: left;"> </td> <td style="width: 15px; font-family: 'times new roman', times, serif;"> </td> <td style="width: 15px; font-family: 'times new roman', times, serif; text-align: left;">$</td> <td style="width: 141px; font-family: 'times new roman', times, serif; text-align: right;">9,044,239</td> <td style="width: 15px; font-family: 'times new roman', times, serif; text-align: left;"> </td> </tr> <tr style="vertical-align: bottom; background-color: white;"> <td> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;"> </td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;"> </td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;"> </td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;"> </td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;"> </td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;"> </td> <td style="text-align: left;"> </td> </tr> <tr style="vertical-align: bottom; background-color: #cceeff;"> <td style="font-family: 'times new roman', times, serif; text-align: left;">Deficit accumulated during the development stage</td> <td style="font-family: 'times new roman', times, serif;"> </td> <td style="font-family: 'times new roman', times, serif; text-align: left;">$</td> <td style="font-family: 'times new roman', times, serif; text-align: right;">-</td> <td style="font-family: 'times new roman', times, serif; text-align: left;"> </td> <td style="font-family: 'times new roman', times, serif;"> </td> <td style="font-family: 'times new roman', times, serif; text-align: left;">$</td> <td style="font-family: 'times new roman', times, serif; text-align: right;">(213,803</td> <td style="font-family: 'times new roman', times, serif; text-align: left;">)</td> <td style="font-family: 'times new roman', times, serif;"> </td> <td style="font-family: 'times new roman', times, serif; text-align: left;">$</td> <td style="font-family: 'times new roman', times, serif; text-align: right;">-</td> <td style="font-family: 'times new roman', times, serif; text-align: left;"> </td> <td style="font-family: 'times new roman', times, serif;"> </td> <td style="font-family: 'times new roman', times, serif; text-align: left;">$</td> <td style="font-family: 'times new roman', times, serif; text-align: right;">(513,587</td> <td style="font-family: 'times new roman', times, serif; text-align: left;">)</td> <td style="font-family: 'times new roman', times, serif;"> </td> <td style="font-family: 'times new roman', times, serif; text-align: left;">$</td> <td style="font-family: 'times new roman', times, serif; text-align: right;">-</td> <td style="font-family: 'times new roman', times, serif; text-align: left;"> </td> <td style="font-family: 'times new roman', times, serif;"> </td> <td style="font-family: 'times new roman', times, serif; text-align: left;">$</td> <td style="font-family: 'times new roman', times, serif; text-align: right;">(4,045,089</td> <td style="font-family: 'times new roman', times, serif; text-align: left;">)</td> </tr> </table>

<div> </div><table style="font: 10pt/normal calibri, helvetica, sans-serif; width: 1567px; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; border-collapse: collapse; font-size-adjust: none; font-stretch: normal; -webkit-text-stroke-width: 0px;" cellspacing="0" cellpadding="0"><tr style="vertical-align: bottom;"><td colspan="3"> </td><td> </td><td colspan="3"> </td><td style="font-family: 'times new roman', times, serif;"> </td><td style="font-family: 'times new roman', times, serif; text-align: center;" colspan="3">Unrealized</td><td> </td><td colspan="3"> </td></tr><tr style="vertical-align: bottom;"><td colspan="3"> </td><td style="font-family: 'times new roman', times, serif;"> </td><td style="font-family: 'times new roman', times, serif; text-align: center;" colspan="3">Carrying</td><td style="font-family: 'times new roman', times, serif;"> </td><td style="font-family: 'times new roman', times, serif; text-align: center;" colspan="3">Holding</td><td style="font-family: 'times new roman', times, serif;"> </td><td style="font-family: 'times new roman', times, serif; text-align: center;" colspan="3">Fair</td></tr><tr style="vertical-align: bottom;"><td colspan="3"> </td><td style="font-family: 'times new roman', times, serif; padding-bottom: 1.5pt;"> </td><td style="font-family: 'times new roman', times, serif; text-align: center; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;" colspan="3">Amount</td><td style="font-family: 'times new roman', times, serif; padding-bottom: 1.5pt;"> </td><td style="font-family: 'times new roman', times, serif; text-align: center; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;" colspan="3">Gain</td><td style="font-family: 'times new roman', times, serif; padding-bottom: 1.5pt;"> </td><td style="font-family: 'times new roman', times, serif; text-align: center; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;" colspan="3">Value</td></tr><tr style="vertical-align: bottom;"><td style="font-family: 'times new roman', times, serif;" colspan="3">Held-to-maturity</td><td> </td><td colspan="3"> </td><td> </td><td colspan="3"> </td><td> </td><td colspan="3"> </td></tr><tr style="vertical-align: bottom; background-color: #cceeff;"><td style="width: 15px; padding-bottom: 2.5pt; font-family: 'times new roman', times, serif; text-align: left;"> </td><td style="padding-bottom: 2.5pt; font-family: 'times new roman', times, serif; text-align: left;">U.S. Treasury Securities – December 31, 2013</td><td style="width: 15px; padding-bottom: 2.5pt; font-family: 'times new roman', times, serif; text-align: left;"> </td><td style="width: 15px; font-family: 'times new roman', times, serif; padding-bottom: 2.5pt;"> </td><td style="width: 15px; border-bottom-color: black; border-bottom-width: 2.5pt; border-bottom-style: double; font-family: 'times new roman', times, serif; text-align: left;">$</td><td style="width: 141px; border-bottom-color: black; border-bottom-width: 2.5pt; border-bottom-style: double; font-family: 'times new roman', times, serif; text-align: right;">177,096,391</td><td style="width: 15px; padding-bottom: 2.5pt; font-family: 'times new roman', times, serif; text-align: left;"> </td><td style="width: 15px; font-family: 'times new roman', times, serif; padding-bottom: 2.5pt;"> </td><td style="width: 15px; border-bottom-color: black; border-bottom-width: 2.5pt; border-bottom-style: double; font-family: 'times new roman', times, serif; text-align: left;">$</td><td style="width: 141px; border-bottom-color: black; border-bottom-width: 2.5pt; border-bottom-style: double; font-family: 'times new roman', times, serif; text-align: right;">3,296</td><td style="width: 15px; padding-bottom: 2.5pt; font-family: 'times new roman', times, serif; text-align: left;"> </td><td style="width: 15px; font-family: 'times new roman', times, serif; padding-bottom: 2.5pt;"> </td><td style="width: 15px; border-bottom-color: black; border-bottom-width: 2.5pt; border-bottom-style: double; font-family: 'times new roman', times, serif; text-align: left;">$</td><td style="width: 141px; border-bottom-color: black; border-bottom-width: 2.5pt; border-bottom-style: double; font-family: 'times new roman', times, serif; text-align: right;">177,099,687</td><td style="width: 15px; padding-bottom: 2.5pt; font-family: 'times new roman', times, serif; text-align: left;"> </td></tr></table>

<p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px; text-align: justify; color: #000000; text-transform: none; text-indent: 0.25in; letter-spacing: normal; word-spacing: 0px; white-space: normal; -webkit-text-stroke-width: 0px;">   <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px; color: #000000; text-transform: none; text-indent: 0.25in; letter-spacing: normal; word-spacing: 0px; white-space: normal; -webkit-text-stroke-width: 0px;"> <table style="font: 10pt/normal calibri, helvetica, sans-serif; width: 1039.33px; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; border-collapse: collapse; font-size-adjust: none; font-stretch: normal; -webkit-text-stroke-width: 0px;" cellspacing="0" cellpadding="0"> <tr style="vertical-align: bottom;"> <td> </td> <td style="padding-bottom: 1pt; font-family: 'times new roman', times, serif; font-weight: bold;"> </td> <td style="text-align: center; font-family: 'times new roman', times, serif; font-weight: bold; border-bottom-color: black; border-bottom-width: 1pt; border-bottom-style: solid;" colspan="3">Calculation of  Consideration</td> </tr> <tr style="vertical-align: bottom; background-color: #cceeff;"> <td style="width: 866.66px; text-indent: -12pt; padding-left: 0.5in; font-family: 'times new roman', times, serif;">Purchase price</td> <td style="width: 10.66px; font-family: 'times new roman', times, serif;"> </td> <td style="width: 10.66px; text-align: left; font-family: 'times new roman', times, serif;">$</td> <td style="width: 93.33px; text-align: right; font-family: 'times new roman', times, serif;">538,650</td> <td style="width: 10px; text-align: left; font-family: 'times new roman', times, serif;"> </td> </tr> <tr style="vertical-align: bottom; background-color: white;"> <td style="text-align: left; text-indent: -12pt; padding-left: 0.5in; font-family: 'times new roman', times, serif;">Purchase price adjustments in accordance with the Purchase Agreement</td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;"> </td> <td style="text-align: left;"> </td> </tr> <tr style="vertical-align: bottom; background-color: #cceeff;"> <td style="text-align: left; text-indent: -12pt; padding-left: 60pt; font-family: 'times new roman', times, serif;">Add: Working capital adjustment</td> <td style="font-family: 'times new roman', times, serif;"> </td> <td style="text-align: left; font-family: 'times new roman', times, serif;"> </td> <td style="text-align: right; font-family: 'times new roman', times, serif;">10,751</td> <td style="text-align: left; font-family: 'times new roman', times, serif;"> </td> </tr> <tr style="vertical-align: bottom; background-color: white;"> <td style="text-align: left; text-indent: -12pt; padding-left: 60pt; font-family: 'times new roman', times, serif;">Less: Bank debt, including accrued interest</td> <td style="font-family: 'times new roman', times, serif;"> </td> <td style="text-align: left; font-family: 'times new roman', times, serif;"> </td> <td style="text-align: right; font-family: 'times new roman', times, serif;">(250,826</td> <td style="text-align: left; font-family: 'times new roman', times, serif;">)</td> </tr> <tr style="vertical-align: bottom; background-color: #cceeff;"> <td style="text-align: left; text-indent: -12pt; padding-left: 60pt; font-family: 'times new roman', times, serif;">Add: Cash and cash equivalents</td> <td style="font-family: 'times new roman', times, serif;"> </td> <td style="text-align: left; font-family: 'times new roman', times, serif;"> </td> <td style="text-align: right; font-family: 'times new roman', times, serif;">16,271</td> <td style="text-align: left; font-family: 'times new roman', times, serif;"> </td> </tr> <tr style="vertical-align: bottom; background-color: white;"> <td style="text-align: left; text-indent: -12pt; padding-bottom: 1pt; padding-left: 60pt; font-family: 'times new roman', times, serif;">Less: Seller transaction costs paid by Jason</td> <td style="padding-bottom: 1pt; font-family: 'times new roman', times, serif;"> </td> <td style="text-align: left; font-family: 'times new roman', times, serif; border-bottom-color: black; border-bottom-width: 1pt; border-bottom-style: solid;"> </td> <td style="text-align: right; font-family: 'times new roman', times, serif; border-bottom-color: black; border-bottom-width: 1pt; border-bottom-style: solid;">(17,500</td> <td style="text-align: left; padding-bottom: 1pt; font-family: 'times new roman', times, serif;">)</td> </tr> <tr style="vertical-align: bottom; background-color: #cceeff;"> <td style="padding-left: 0.1in;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;"> </td> <td style="text-align: left;"> </td> </tr> <tr style="vertical-align: bottom; background-color: white;"> <td style="text-align: left; text-indent: -12pt; padding-bottom: 2.5pt; padding-left: 0.5in; font-family: 'times new roman', times, serif;">Total consideration transferred</td> <td style="padding-bottom: 2.5pt; font-family: 'times new roman', times, serif;"> </td> <td style="text-align: left; font-family: 'times new roman', times, serif; border-bottom-color: black; border-bottom-width: 2.5pt; border-bottom-style: double;">$</td> <td style="text-align: right; font-family: 'times new roman', times, serif; border-bottom-color: black; border-bottom-width: 2.5pt; border-bottom-style: double;">297,346</td> <td style="text-align: left; padding-bottom: 2.5pt; font-family: 'times new roman', times, serif;"> </td> </tr> </table> <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px; color: #000000; text-transform: none; text-indent: 0.25in; letter-spacing: normal; word-spacing: 0px; white-space: normal; -webkit-text-stroke-width: 0px;">  <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; -webkit-text-stroke-width: 0px;">  <table style="font: 10pt/normal 'times new roman', times, serif; width: 1039.33px; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; border-collapse: collapse; font-size-adjust: none; font-stretch: normal; -webkit-text-stroke-width: 0px;" cellspacing="0" cellpadding="0"> <tr style="vertical-align: bottom;"> <td> </td> <td style="color: black; padding-bottom: 1.5pt; font-weight: bold;"> </td> <td style="text-align: center; color: black; font-weight: bold; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;" colspan="5">Preliminary Purchase Price Allocation</td> </tr> <tr style="vertical-align: bottom; background-color: #cceeff;"> <td style="width: 910.27px; text-align: left; color: black; padding-left: 3.3pt;">Cash and cash equivalents</td> <td style="width: 10.66px; color: black;"> </td> <td style="width: 10.66px; text-align: left; color: black;">$</td> <td style="width: 93.33px; text-align: right; color: black;">9,971</td> <td style="width: 10px; text-align: left; color: black;"> </td> </tr> <tr style="vertical-align: bottom; background-color: white;"> <td style="text-align: left; color: black; padding-left: 3.3pt;">Accounts receivable</td> <td style="color: black;"> </td> <td style="text-align: left; color: black;"> </td> <td style="text-align: right; color: black;">97,692</td> <td style="text-align: left; color: black;"> </td> </tr> <tr style="vertical-align: bottom; background-color: #cceeff;"> <td style="color: black; padding-left: 3.3pt;">Inventories</td> <td style="color: black;"> </td> <td style="text-align: left; color: black;"> </td> <td style="text-align: right; color: black;">81,702</td> <td style="text-align: left; color: black;"> </td> </tr> <tr style="vertical-align: bottom; background-color: white;"> <td style="text-align: left; color: black; padding-left: 3.3pt;">Other current assets</td> <td style="color: black;"> </td> <td style="text-align: left; color: black;"> </td> <td style="text-align: right; color: black;">25,094</td> <td style="text-align: left; color: black;"> </td> </tr> <tr style="vertical-align: bottom; background-color: #cceeff;"> <td style="text-align: left; color: black; padding-left: 3.3pt;">Property, plant and equipment</td> <td style="color: black;"> </td> <td style="text-align: left; color: black;"> </td> <td style="text-align: right; color: black;">197,396</td> <td style="text-align: left; color: black;"> </td> </tr> <tr style="vertical-align: bottom; background-color: white;"> <td style="color: black; padding-left: 3.3pt;">Goodwill</td> <td style="color: black;"> </td> <td style="text-align: left; color: black;"> </td> <td style="text-align: right; color: black;">173,881</td> <td style="text-align: left; color: black;"> </td> </tr> <tr style="vertical-align: bottom; background-color: #cceeff;"> <td style="text-align: left; color: black; padding-left: 3.3pt;">Other identifiable intangible assets</td> <td style="color: black;"> </td> <td style="text-align: left; color: black;"> </td> <td style="text-align: right; color: black;">183,323</td> <td style="text-align: left; color: black;"> </td> </tr> <tr style="vertical-align: bottom; background-color: white;"> <td style="text-align: left; color: black; padding-left: 3.3pt;">Other assets</td> <td style="color: black;"> </td> <td style="text-align: left; color: black;"> </td> <td style="text-align: right; color: black;">10,951</td> <td style="text-align: left; color: black;"> </td> </tr> <tr style="vertical-align: bottom; background-color: #cceeff;"> <td style="text-align: left; color: black; padding-left: 3.3pt;">Current liabilities</td> <td style="color: black;"> </td> <td style="text-align: left; color: black;"> </td> <td style="text-align: right; color: black;">(122,544</td> <td style="text-align: left; color: black;">)</td> </tr> <tr style="vertical-align: bottom; background-color: white;"> <td style="text-align: left; color: black; padding-left: 3.3pt;">Deferred income taxes</td> <td style="color: black;"> </td> <td style="text-align: left; color: black;"> </td> <td style="text-align: right; color: black;">(98,408</td> <td style="text-align: left; color: black;">)</td> </tr> <tr style="vertical-align: bottom; background-color: #cceeff;"> <td style="color: black; padding-left: 3.3pt;">Long-term debt</td> <td style="color: black;"> </td> <td style="text-align: left; color: black;"> </td> <td style="text-align: right; color: black;">(244,150</td> <td style="text-align: left; color: black;">)</td> </tr> <tr style="vertical-align: bottom; background-color: white;"> <td style="text-align: left; color: black; padding-bottom: 1.5pt; padding-left: 3.3pt;">Other long-term liabilities</td> <td style="color: black; padding-bottom: 1.5pt;"> </td> <td style="text-align: left; color: black; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: right; color: black; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;">(17,562</td> <td style="text-align: left; color: black; padding-bottom: 1.5pt;">)</td> </tr> <tr style="vertical-align: bottom; background-color: #cceeff;"> <td style="text-align: left; color: black; padding-bottom: 2.5pt; padding-left: 0.5in;">Total consideration transferred</td> <td style="color: black; padding-bottom: 2.5pt;"> </td> <td style="text-align: left; color: black; border-bottom-color: black; border-bottom-width: 2.5pt; border-bottom-style: double;">$</td> <td style="text-align: right; color: black; border-bottom-color: black; border-bottom-width: 2.5pt; border-bottom-style: double;">297,346</td> <td style="text-align: left; color: black; padding-bottom: 2.5pt;"> </td> </tr> </table> 2250000 2250000 22500000 177075000 5000001 10819071 10.26

<div>The total amount of unrecognized tax benefits will materially change over the next 12 months</div>

250000

660000

Each warrant will entitle the holder to purchase one share of common stock at an exercise price of $12.00 and will become exercisable on the later of (a) 30 days after the consummation of our Business Combination, or (b) 12 months from the closing of the Public Offering. The warrants will expire at 5:00 p.m., New York time, five years after the consummation of our Business Combination or earlier upon redemption or liquidation. On the exercise of any warrant, the warrant exercise price will be paid directly to us and not placed in the Trust Account. The warrants will be redeemable by the Company at a price of $0.01 per warrant upon 30 days prior written notice after the warrants become exercisable, only in the event that the last sale price of the common stock equals or exceeds $18.00 per share for any 20 trading days within a 30-trading day period ending on the third business day prior to the date on which notice of redemption is given.

(i) with respect to 20% of such shares, upon consummation of our initial business combination, (ii) with respect to 20% of such shares, when the closing price of our common stock exceeds $12.00 for any 20 trading days within a 30-trading day period following the consummation of our initial business combination, (iii) with respect to 20% of such shares, when the closing price of our common stock exceeds $13.50 for any 20 trading days within a 30-trading day period following the consummation of our initial business combination, (iv) with respect to 20% of such shares, when the closing price of our common stock exceeds $15.00 for any 20 trading days within a 30-trading day period following the consummation of our initial business combination and (v) with respect to 20% of such shares, when the closing price of our common stock exceeds $17.00 for any 20 trading days within a 30-trading day period following the consummation of our initial business combination or earlier

250000

2500000

232139

25000

75000

37500 0.25

10000

30000

60000

110000

617157

-0.030 -0.030

177096391

3296

177099687

P180D

649

-9971

Holders of the Company's common stock are entitled to one vote for each common share.

0.08

45000000

Each share of 8.0% Series A Convertible Perpetual Preferred Stock will be convertible, at the holder's option at any time, initially into approximately 81.18 shares of the Company's common stock (which is equivalent to an initial conversion price of approximately $12.32 per share), subject to specified adjustments as set forth in the Certificate of Designations. Based on the initial conversion rate, approximately 3,653,113 shares of the Company's common stock would be issuable upon conversion of all 45,000 shares of Series A Convertible Perpetual Preferred Stock, when issued, assuming the absence of in-kind dividends.

81.18

3653113

176196000

355865000

190615000

377151000

3758000

-2879000

3868000

1650000

3537000

538650 -10751 -250826 -17500 297346

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-81702

-25094

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-173881

-183323

-10951

98408

-244150

17562

660000

2500000

21870040

2542667 26101273 125000000 44000000

1.00

3485623 10751000

1400000

3100000

3250000

0.818

0.182

45000 18400000 0.75 1.00 1.50

6609000

9200000 13993773 4406227 25000

<p style="color: #000000; font-family: 'times new roman', times, serif; font-size: 13px; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px; -webkit-text-stroke-width: 0px; margin: 0px; text-align: justify;">Reclassification <p style="color: #000000; font-family: 'times new roman', times, serif; font-size: 10pt; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px; -webkit-text-stroke-width: 0px; margin: 0px; text-align: justify;">  <p style="color: #000000; font-family: 'times new roman', times, serif; font-size: 13px; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px; -webkit-text-stroke-width: 0px; margin: 0px; text-align: justify; text-indent: 24pt;">Certain amounts were reclassified from the June 30, 2012 presentations to conform to the current year presentation.

344149

5200000 4793000 9756000 2014-08-14

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Significant Change in Unrecognized Tax Benefits, Nature of Event Unrecognized tax benefits description Federal Deposit Insurance Corporation Premium Expense Federal depository insurance coverage Deferred Finance Costs, Current, Gross Deferred financing costs Subsidiary, Sale of Stock [Axis] Sale of Stock, Name of Transaction [Domain] Private Placement [Member] Private Placement Member Subsequent Event Type [Axis] Subsequent Event Type [Domain] Subsequent Event [Member] Subsequent event [Member] Public Offering And Private Placement Textual [Abstract] Public Offering And Private Placement Textual Stock Issued During Period Shares Issued For Cash Details Stock issued during period shares issued for cash details Description about the proposed offering made by the development stage entity. Sale of Stock, Description of Transaction Proposed offer in private placement, details sale of stock, description of transaction Legal Entity [Axis] Entity [Domain] Affiliated Entity [Member] Quinpario Partners LLC [Member] Title of Individual [Axis] Relationship to Entity [Domain] Founder [Member] Founder Shares [Member] Founder. Administrative Services Agreement [Member] Administrative services agreement. 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Subsequent Events (Details Textual) (USD $)
1 Months Ended 0 Months Ended 1 Months Ended 3 Months Ended 6 Months Ended 13 Months Ended 6 Months Ended 3 Months Ended 6 Months Ended 0 Months Ended 1 Months Ended 6 Months Ended

Jun. 18, 2014

May 06, 2014

Jun. 28, 2013

Jun. 27, 2014

Jun. 28, 2013

Jun. 27, 2014

Jun. 28, 2013

Jun. 27, 2014

Dec. 31, 2013

Jun. 28, 2013

Fair value adjustment to acquisition date inventory [Member]

Jun. 27, 2014

Majority-Owned Subsidiary [Member]

Jun. 27, 2014

Rollover Participants [Member]

Jun. 27, 2014

Maximum [Member]

Jun. 27, 2014

Minimum [Member]

Jun. 27, 2014

Series A Convertible Preferred Stock

Jun. 27, 2014

Series A Convertible Preferred Stock

Jul. 07, 2014

Subsequent Event [Member]

Jul. 18, 2014

Subsequent Event [Member]

Jun. 30, 2014

Subsequent Event [Member]

Jun. 27, 2014

Subsequent Event [Member]

Subsequent Events Textual [Abstract]

Proceeds from issuance of convertible preferred stock $ 45,000,000

Capitalized costs of preferred offering 660,000

Placement agent cost of preferred offering 2,500,000

Common stock issued under business combination 21,870,040

Common stock redeemed shares 2,542,667

Common stock redeemed value 26,101,273

Common stock, shares authorized 43,000,000 43,000,000 43,000,000 43,000,000 120,000,000 43,000,000

Preferred stock, shares authorized 1,000,000 1,000,000 1,000,000 1,000,000 5,000,000 1,000,000

Common stock and preferred stock authorized 125,000,000 44,000,000

Acquired percentage of Jason 100.00%

Purchase price of acquisation 538,650

Excess amount of normalized working capital requirements 3,485,623 10,751,000

Transaction expenses 1,559,585 4,981,963 5,344,555

Costs related to business combination 1,400,000 3,100,000

Payment of financial advisory fee 3,250,000

Percentage of subsidiary owned 81.80% 18.20%

Convertible preferred stock outstanding 45,000

Wrrants exercisable for common stock 18,400,000

Purchase price of outstanding warrants $ 1.00 $ 0.75 $ 1.50

Proceeds from issuance of warrants at offering 6,609,000

Maximum purchase of outstanding warrants 9,200,000 4,406,227 13,993,773

Common stock, par value $ 0.0001 $ 0.0001 $ 0.0001 $ 0.0001 $ 12.00

Business combination, transaction-related expenses 4,793,000 9,756,000

Amount Adjusted in pro forma earnings attributable to common shareholders $ 1,650,000 $ 3,758,000 $ 3,537,000 $ (2,879,000) $ 3,868,000

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Related Party Transactions (Details) (USD $)
1 Months Ended 3 Months Ended 6 Months Ended 13 Months Ended 1 Months Ended 3 Months Ended 6 Months Ended 13 Months Ended 1 Months Ended 6 Months Ended 0 Months Ended 6 Months Ended

Jun. 28, 2013

Jun. 27, 2014

Jun. 27, 2014

Jun. 27, 2014

Mar. 31, 2014

Dec. 31, 2013

May 31, 2013

Administrative Services Agreement [Member]

Jun. 27, 2014

Administrative Services Agreement [Member]

Jun. 27, 2014

Administrative Services Agreement [Member]

Jun. 27, 2014

Administrative Services Agreement [Member]

Jun. 30, 2014

Subsequent event [Member]

May 31, 2013

Founder Shares [Member]

Jun. 27, 2014

Founder Shares [Member]

Jun. 14, 2013

Quinpario Partners LLC [Member]

Jun. 27, 2014

Quinpario Partners LLC [Member]

May 12, 2014

Quinpario Partners LLC [Member]

Unsecured promissory notes $ 250,000 $ 2,500,000

Advances to Affiliate 344,149

Operating expenses and costs pertaining to promissory note 232,139

General and Administrative Expense 17,162 82,867 206,356 379,391 123,915

Common stock issued to Founder, shares 8,767,440 8,767,440 8,767,440 8,264,051 6,208,333

Aggregate purchase price 25,000

Common stock subject to forfeiture 75,000 75,000

Founder shares per extension 37,500

Founder percentage on common stock 25.00%

sale of stock, description of transaction (i) with respect to 20% of such shares, upon consummation of our initial business combination, (ii) with respect to 20% of such shares, when the closing price of our common stock exceeds $12.00 for any 20 trading days within a 30-trading day period following the consummation of our initial business combination, (iii) with respect to 20% of such shares, when the closing price of our common stock exceeds $13.50 for any 20 trading days within a 30-trading day period following the consummation of our initial business combination, (iv) with respect to 20% of such shares, when the closing price of our common stock exceeds $15.00 for any 20 trading days within a 30-trading day period following the consummation of our initial business combination and (v) with respect to 20% of such shares, when the closing price of our common stock exceeds $17.00 for any 20 trading days within a 30-trading day period following the consummation of our initial business combination or earlier

Office space and administrative expenses per month 10,000 30,000 60,000 110,000

Outstanding on promissory note 617,157 617,157 617,157

Payments made on unsecured promissory notes $ 617,157

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Description of Organization and Business Operations
6 Months Ended

Jun. 27, 2014

Description of Organization and Business Operations [Abstract]

DESCRIPTION OF ORGANIZATION AND BUSINESS OPERATIONS
2. DESCRIPTION OF ORGANIZATION AND BUSINESS OPERATIONS

The Company, a development stage company, was a newly organized blank check company incorporated in Delaware on May 31, 2013. The Company was formed for the purpose of effecting a merger, capital stock exchange, asset acquisition, stock purchase, reorganization or similar business combination. Through June 27, 2014, the Company has neither engaged in any operations nor generated any revenue. The Company is considered to be in the development stage as defined in Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) 915, “Development Stage Entities,” and is subject to the risks associated with activities of development stage companies.

Quinpario Partners I, LLC (“Sponsor”), is a Delaware limited liability company formed for the express purpose of investing in and holding the securities of the Company.

The registration statement for the Company’s initial public offering was declared effective on August 8, 2013. On August 14, 2013, the Company consummated its initial public offering through the sale of 17,250,000 units (including 2,250,000 units sold pursuant to the underwriters’ exercise in full of their over-allotment option) at $10.00 per share (the “Public Offering”) and received gross proceeds of $172,500,000 (including $22,500,000 from the underwriters’ exercise in full of their over-allotment option) before deduction of the underwriters’ compensation of $5,175,000. Each unit consisted of one share of the Company’s common stock (the “Public Shares”), and one redeemable common stock purchase warrant. Simultaneously with the consummation of the Public Offering, the Company sold 1,150,000 placement units to the Company’s Sponsor at $10.00 per unit in a private placement (the “Private Placement”) and raised $11,500,000 (see Note 4 – Public Offering and Private Placement).

Upon the closing of the Public Offering and the Private Placement, $177,075,000 was placed into a trust account (“Trust Account”). Such proceeds were only to be released to the Company upon the earlier of: (1) the consummation of a business combination and (2) a redemption to public shareholders prior to any voluntary winding-up in the event the Company does not consummate a business combination.

On June 30, 2014 (the “Closing Date”), the Company consummated its business combination with Jason, pursuant to the stock purchase agreement, dated as of March 16, 2014, which provided for the acquisition of all of the capital stock of Jason by the Company (the “Business Combination”). In connection with the closing of the Business Combination, the Company changed its name from Quinpario Acquisition Corp. to Jason Industries, Inc. See Note 9 for a further discussion on the Business Combination and other events that occurred subsequent to June 27, 2014.

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Stockholder's Equity (Details) (USD $)
In Millions, except Share data, unless otherwise specified
6 Months Ended 3 Months Ended 0 Months Ended

Jun. 27, 2014

Dec. 31, 2013

Jun. 27, 2014

Series A Preferred Stock [Member]

May 09, 2014

Series A Preferred Stock [Member]

Backstop And Subscription Agreement [Member]

Jun. 27, 2014

Common Stock [Member]

Dec. 31, 2013

Common Stock [Member]

Common stock, shares authorized 43,000,000 43,000,000

Common stock, par value $ 0.0001 $ 0.0001

Common stock shares outstanding 8,767,440 8,264,051

Preferred Stock, Shares Authorized 1,000,000 1,000,000

Common stock possible redemption shares 15,840,893 16,344,282 15,840,893 16,344,282

Common stock voting rights description Holders of the Company's common stock are entitled to one vote for each common share.

8.0% Series A Convertible Perpetual Preferred Stock 45,000

Series A Convertible Perpetual Preferred Stock, Dividend 8.00%

Proceeds from issuance of convertible preferred stock $ 45 $ 45

Convertible preferred shares, conversion description Each share of 8.0% Series A Convertible Perpetual Preferred Stock will be convertible, at the holder's option at any time, initially into approximately 81.18 shares of the Company's common stock (which is equivalent to an initial conversion price of approximately $12.32 per share), subject to specified adjustments as set forth in the Certificate of Designations. Based on the initial conversion rate, approximately 3,653,113 shares of the Company's common stock would be issuable upon conversion of all 45,000 shares of Series A Convertible Perpetual Preferred Stock, when issued, assuming the absence of in-kind dividends.

Number of share issued for each share of preferred stock 81.18

Conversion of stock, shares issued 3,653,113

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Public Offering and the Private Placement of the placement units $ 177,075,000

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Jun. 28, 2013

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Jun. 28, 2013

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Pro forma net sales $ 190,615 $ 176,196 $ 377,151 $ 355,865

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CONDENSED INTERIM FINANCIAL INFORMATION
1. CONDENSED INTERIM FINANCIAL INFORMATION

The accompanying condensed interim financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”) and pursuant to the accounting and disclosure rules and regulations of the Securities and Exchange Commission (“SEC”), and reflect all adjustments, consisting only of normal recurring adjustments, which are, in the opinion of management, necessary for a fair presentation of the financial position as of June 27, 2014, and the results of operations and cash flows for the periods presented. Certain information and disclosures normally included in financial statements prepared in accordance with GAAP have been condensed or omitted pursuant to such rules and regulations. Interim results are not necessarily indicative of results for a full year.

In order to facilitate the preparation of financial statements for the second fiscal quarter in anticipation of the Business Combination discussed in Note 9, on June 24, 2014, the board of directors of Jason Industries, Inc. (f/k/a Quinpario Acquisition Corp.) (“us”, “we”, “Company”, “our”)approved the change of the closing date of the Company’s second fiscal quarter to June 27, 2014. Prior to the change, the closing of the second fiscal quarter of Jason Partners Holdings Inc. (“Jason”) would have been June 27, 2014 and the closing of the second fiscal quarter of the Company would have been June 30, 2014. There was no change in previous reported amounts resulting from the change in quarter end.

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Subsequent Events (Details 2) (USD $)

Jun. 27, 2014

Dec. 31, 2013

Jun. 30, 2014

Subsequent Event [Member]

Preliminary Purchase Price Allocation [Abstract]

Cash and cash equivalents $ (649) $ 9,971

Accounts receivable 97,692

Inventories 81,702

Other current assets 25,094

Property, plant and equipment 197,396

Goodwill 173,881

Other identifiable intangible assets 183,323

Other assets 10,951

Current liabilities 55,329,312 85,298 (122,544)

Deferred income taxes (98,408)

Long-term debt (244,150)

Other long-term liabilities (17,562)

Total consideration transferred $ 297,346

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Condensed Interim Balance Sheets (unaudited) (USD $)

Jun. 27, 2014

Dec. 31, 2013

Current assets:

Cash $ 54,158 $ 741,632

Prepaid insurance 64,259 113,967

Due from affiliate 500

Preferred escrow account 45,000,000

Investments held in Trust Account 177,076,650 177,097,040

Deferred financing costs 661,312

Total assets 222,856,879 177,952,639

Current liability:

Accrued expenses 4,818 19,531

Accrued transaction costs 4,503,749

Accrued franchise tax 28,588 65,767

Due to affiliate 617,157

Due to Preferred holders, held in escrow 45,000,000

Deferred underwriters' fee 5,175,000

Total current liabilities: 55,329,312 85,298

Other liability:

Deferred underwriters' fee 5,175,000

Total liabilities 55,329,312 5,260,298

Commitment and contingencies

Common stock subject to possible redemption; 15,840,893 and 16,344,282 shares at June 27, 2014 and December 31, 2013, respectively (at redemption value) 162,527,556 167,692,330

Stockholders' equity:

Preferred stock, $0.0001 par value; 1,000,000 shares authorized; none issued and outstanding

Common stock, $0.0001 par value; 43,000,000 shares authorized; 8,767,440 and 8,264,051 shares issued and outstanding (which excludes 15,840,893 and 16,344,282 shares subject to possible redemption) at June 27, 2014 and December 31, 2013, respectively 877 827

Additional paid-in capital 10,677,497 5,512,771

Deficit accumulated during the development stage (5,678,363) (513,587)

Total stockholders' equity 5,000,011 5,000,011

Total liabilities and stockholders' equity $ 222,856,879 $ 177,952,639

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Condensed Interim Statement of Changes in Stockholder's Equity (unaudited) (Parenthetical) (USD $)
6 Months Ended 7 Months Ended

Jun. 27, 2014

Dec. 31, 2013

Sale of placement per units $ 10.00

Common stock possible redemption shares 15,840,893 16,344,282

Common Stock [Member]

Sale of common stock per shares $ 0.004

Sale of units shares 17,250,000

Sale of per units $ 10

Sale of placement unit shares 1,150,000

Sale of placement per units $ 10

Proceeds subject to possible redemption of shares (16,394,339)

Common stock possible redemption shares 15,840,893 16,344,282

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Summary of Significant Accounting Policies (Details) (USD $)

Jun. 27, 2014

Mar. 31, 2014

Dec. 31, 2013

Sep. 30, 2013

Additional Paid in Capital $ 10,677,497 $ 4,999,150 $ 5,512,771 $ 4,999,188

Deficit accumulated during the development stage 5,678,363 513,587

As Restated [Member]

Additional Paid in Capital 9,044,239 5,512,771 5,212,991

Deficit accumulated during the development stage $ (4,045,089) $ (513,587) $ (213,803)

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Public Offering and Private Placement (Details) (USD $)
6 Months Ended 6 Months Ended

Jun. 27, 2014

Dec. 31, 2013

Jun. 30, 2014

Subsequent Event [Member]

Jun. 27, 2014

Private Placement [Member]

Aug. 14, 2013

Private Placement [Member]

Public Offering And Private Placement Textual

Proposed offering, Units 17,250,000

Underwriters' exercise Shares 2,250,000

Proposed offering per unit $ 10.00

Common stock, par value $ 0.0001 $ 0.0001 $ 12.00 $ 0.0001 $ 10

Stock issued during period shares issued for cash details Each warrant will entitle the holder to purchase one share of common stock at an exercise price of $12.00 and will become exercisable on the later of (a) 30 days after the consummation of our Business Combination, or (b) 12 months from the closing of the Public Offering. The warrants will expire at 5:00 p.m., New York time, five years after the consummation of our Business Combination or earlier upon redemption or liquidation. On the exercise of any warrant, the warrant exercise price will be paid directly to us and not placed in the Trust Account. The warrants will be redeemable by the Company at a price of $0.01 per warrant upon 30 days prior written notice after the warrants become exercisable, only in the event that the last sale price of the common stock equals or exceeds $18.00 per share for any 20 trading days within a 30-trading day period ending on the third business day prior to the date on which notice of redemption is given.

Proposed offer in private placement, details In connection with the Public Offering, the Sponsor purchased 1,150,000 placement units, each consisting of one share of common stock and one warrant to purchase one share of our common stock exercisable at $12.00, at a price of $10.00 per unit ($11.5 million in the aggregate) in a Private Placement that occurred simultaneously with the consummation of the Public Offering.

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Condensed Interim Statements of Cash Flows (unaudited) (USD $)
1 Months Ended 6 Months Ended 13 Months Ended

Jun. 28, 2013

Jun. 27, 2014

Jun. 27, 2014

Cash Flows from operating activities:

Net loss attributable to common stock not subject to possible redemption $ (17,162) $ (5,164,776) $ (5,678,363)

Adjustments to reconcile net loss attributable to common stock not subject to possible redemption to net cash used in operating activities

Prepaid insurance 49,707 (64,260)

Due from affiliate (500) (500)

Accrued franchise tax (37,178) 28,588

Accrued expenses 3,827,725 3,847,257

Net cash provided by (used in) investing activities (17,162) (1,325,022) (1,867,278)

Cash flows from investing activities:

Cash deposited in Trust Account (177,075,000)

Interest reinvested in Trust Account, net of withdrawals 20,391 (1,650)

Net cash used in investing activities 20,391 (177,076,650)

Cash flows from financing activities:

Proceeds from loan payable, affiliate 157,066 617,157 973,211

Repayment of loan payable, affiliate (356,054)

Proceeds from preferred offering, shares not issued 45,000,000 45,000,000

Due to preferred holders, held in escrow (45,000,000) (45,000,000)

Proceeds from sale of common stock to initial stockholder 25,000 25,000

Proceeds from sale of Units to public stockholders 172,500,000

Proceeds from sale of placement units to initial stockholder 11,500,000

Payment of costs of Public Offering (139,904) (5,644,071)

Net cash provided by (used in) financing activities 42,162 617,157 178,998,086

Net increase (decrease) in cash 25,000 (687,474) 54,158

Cash at beginning of the period 741,632

Cash at end of the period 25,000 54,158 54,158

Supplemental disclosure of non-cash financing activities:

Deferred underwriters' compensation 5,175,000

Accrual of deferred financing costs (661,312) (661,312)

Accrued offering costs $ 25,000

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Condensed Interim Balance Sheets (unaudited) (Parenthetical) (USD $)

Jun. 27, 2014

Dec. 31, 2013

Statement of Financial Position [Abstract]

Common stock possible redemption shares 15,840,893 16,344,282

Preferred stock, par value (in dollars per share) $ 0.0001 $ 0.0001

Preferred stock, shares authorized 1,000,000 1,000,000

Preferred stock, shares issued

Preferred stock, shares outstanding

Common stock, par value ( in dollars per share) $ 0.0001 $ 0.0001

Common stock, shares authorized 43,000,000 43,000,000

Common stock, shares issued 8,767,440 8,264,051

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Summary of Significant Accounting Policies (Policies)
6 Months Ended

Jun. 27, 2014

Summary of Significant Accounting Policies [Abstract]

Basis of presentation
Basis of presentation

The accompanying financial statements are presented in U.S. dollars in conformity with GAAP and pursuant to the rules and regulations of the SEC.

Development stage company
Development stage company

The Company complies with the reporting requirements of FASB ASC 915, “Development Stage Entities.” At June 27, 2014, the Company had not commenced any operations nor generated revenue to date. All activity through June 27, 2014, relates to the Company’s formation and the Public Offering, and since August 14, 2013, the identification of potential target businesses and assets. The Company will not generate any operating revenues until after completion of a Business Combination, at the earliest. The Company has generated non-operating income in the form of interest income on the designated Trust Account. Following the consummation of the Business Combination on June 30, 2014, the Company is no longer considered to be a development stage company.

The audited financial statements of Jason for the years ended December 31, 2011, 2012 and 2013, and the unaudited financial statements of Jason for the three months ended March 28, 2014, were previously included in the Company’s definitive proxy statement, dated June 16, 2014, and incorporated by reference into the Company’s 8-K filed on July 7, 2014. The Company will be amending the Form 8-K filed on July 7, 2014, to include unaudited financial statements for Jason for the period ended June 27, 2014.

Net loss per common share
Net loss per common share

The Company complies with accounting and disclosure requirements of FASB ASC 260, “Earnings Per Share.” Basic net loss per common share is computed by dividing net loss applicable to common stockholders by the weighted average number of common shares outstanding for the period. Diluted loss per common share is computed by dividing net loss by the weighted average number of common shares outstanding, plus to the extent dilutive, the incremental number of shares of common stock to settle warrants issued in the Public Offering and Private Placement, as calculated using the treasury stock method. For the period presented, the effect of the warrants has not been considered in the diluted loss per common share because their effect would be anti-dilutive. As a result, diluted loss per common share is the same as basic loss per common share for all of the periods presented.

Offering costs
Offering costs

Offering costs related to the Public Offering, totaling $10,819,071 (including $5,175,000 of underwriting fees paid at closing and $5,175,000 of deferred underwriting compensation) were charged to stockholders’ equity upon the completion of the Public Offering on August 14, 2013.

Deferred financing costs represent legal, due diligence and other direct costs incurred to raise capital or obtain debt that the Company incurred in connection with the Business Combination discussed in Note 9. Deferred financing costs related to debt are amortized over the life of the debt. Deferred financing costs related to issuing equity are charged to additional paid-in capital. During the three-month period ended June 27, 2014, the Company incurred approximately $660,000 in deferred financing costs (see Note 9).

Redeemable common stock
Redeemable common stock

All of the 17,250,000 common shares sold as part of the units in the Public Offering contained a redemption feature which allowed for the redemption of common shares under the Company's liquidation or tender offer/ stockholder approval provisions. In accordance with FASB ASC 480 “Distinguishing Liabilities from Equity,” redemption provisions not solely within the control of the Company require the security to be classified outside of permanent equity. Ordinary liquidation events, which involve the redemption and liquidation of all of the entity's equity instruments, are excluded from the provisions of FASB ASC 480. Although the Company did not specify a maximum redemption threshold, its amended and restated certificate of incorporation provided that in no event will the Company redeem its Public Shares in an amount that would cause its net tangible assets (stockholders' equity) to be less than $5,000,001.

The Company recognizes changes in redemption value immediately as they occur and will adjust the carrying value of the security to equal the redemption value at the end of each reporting period. Increases or decreases in the carrying amount of redeemable common stock shall be affected by charges against retained earnings and in the absence of retained earnings, by charges against paid-in capital.

Accordingly, at June 27, 2014 and December 31, 2013, 15,840,893 and 16,344,282 of the 17,250,000 Public Shares are classified outside of permanent equity at their redemption value, respectively. The redemption value is equal to the pro rata share of the aggregate amount then on deposit in the Trust Account, including interest but less taxes payable and amounts released for working capital (approximately $10.26 per share at June 27, 2014 and December 31, 2013). See Note 9.

Fair value of financial instruments
Fair value of financial instruments

The fair value of the Company’s assets and liabilities, which qualify as financial instruments under FASB ASC 820, “Fair Value Measurement,” approximates the carrying amounts represented in the condensed interim balance sheet, primarily due to their short-term nature.

Use of estimates
Use of estimates

The preparation of financial statements in conformity with GAAP 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.

Reclassification
Reclassification

Certain amounts were reclassified from the June 30, 2012 presentations to conform to the current year presentation.

Income taxes
Income taxes

The Company complies with the accounting and reporting requirements of FASB ASC 740, “Income Taxes,” which requires an asset and liability approach to financial accounting and reporting for income taxes. Deferred income tax assets and liabilities are computed for differences between the financial statement and tax bases of assets and liabilities that will result in future taxable or deductible amounts, based on enacted tax laws and rates applicable to the periods in which the differences are expected to affect taxable income. Valuation allowances are established, when necessary, to reduce deferred tax assets to the amount expected to be realized.

FASB ASC 740 prescribes a recognition threshold and a measurement attribute for the financial statement recognition and measurement of tax positions taken or expected to be taken in a tax return. For those benefits to be recognized, a tax position must be more-likely-than-not to be sustained upon examination by taxing authorities. Based on its analysis, the Company has determined that it has not incurred any liability for unrecognized tax benefits as of June 27, 2014 and December 31, 2013. This policy also provides guidance on thresholds, measurement, de-recognition, classification, interest and penalties, accounting in interim periods, disclosure, and transition that is intended to provide better financial statement comparability among different entities. Management’s conclusions regarding this policy may be subject to review and adjustment at a later date based on factors including, but not limited to, on-going analysis of and changes to tax laws, regulations and interpretations thereof. The Company recognizes accrued interest and penalties related to unrecognized tax benefits as income tax expense. No amounts were accrued for the payment of interest and penalties at June 27, 2014 and December 31, 2013. The Company is currently not aware of any issues under review that could result in significant payments, accruals or material deviation from its position. The Company is subject to income tax examinations by major taxing authorities since inception.

The Company may be subject to potential examination by U.S. federal, U.S. state or foreign jurisdiction authorities in the areas of income taxes. These potential examinations may include questioning the timing and amount of deductions, the nexus of income among various tax jurisdictions and compliance with U.S. federal, U.S. state and foreign tax laws. The Company’s management does not expect that the total amount of unrecognized tax benefits will materially change over the next 12 months.

Concentration of credit risk
Concentration of credit risk

Financial instruments that potentially subject the Company to concentration of credit risk consist of cash accounts in a financial institution which, at times may exceed the federal depository insurance coverage of $250,000. The Company has not experienced losses on these accounts and management believes the Company is not exposed to significant risks on such accounts.

Recently issued accounting standards
Recently issued accounting standards

Management does not believe that any recently issued, but not yet effective, accounting pronouncements, if currently adopted, would have a material effect on the Company’s condensed interim financial statements.

Restated Prior Period Amounts
Restated Prior Period Amounts

While preparing its condensed interim financial statements for the three months ended June 27, 2014, the Company identified and corrected an error related to the accounting for the Company’s changes in amounts subject to possible redemption for the periods ended September 30, 2013, December 31, 2013 and March 31, 2014. The Company determined that its changes in amounts subject to possible redemption should have been accounted for in accordance with the accounting treatment described in FASB ASC 480-10-S99 with changes against additional paid-in capital in the absence of retained earnings and not as a decrease in accumulated deficit. There was no change in previously reported net loss for any of the periods. The balance sheets for the periods ended September 30, 2013, December 31, 2013 and March 31, 2014, have been restated to reflect a balance in accumulated deficit with a corresponding increase of additional paid-in capital.

The adjustments for balances at September 30, 2013, December 31, 2013 and March 31, 2014 are as follows:

September 30, 2013 December 31, 2013 March 31, 2014

As Reported As Restated As Reported As Restated As Reported As Restated

Additional paid-in capital $ 4,999,188 $ 5,212,991 $ 4,999,184 $ 5,512,771 $ 4,999,150 $ 9,044,239

Deficit accumulated during the development stage $ - $ (213,803 ) $ - $ (513,587 ) $ - $ (4,045,089 )

In accordance with SEC Staff Accounting Bulletin Nos. 99 and 108 (“SAB 99” and “SAB 108”), the Company has evaluated these errors and, based on an analysis of quantitative and qualitative factors, and has determined that they were not material to each of the prior reporting periods affected and no amendments of previously filed 10-Q or 10-K reports with the SEC are required.

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Summary of adjustments of prior balances

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Jun. 27, 2014

Jun. 27, 2014

Jun. 27, 2014

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Revenue

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Transaction expenses 1,559,585 4,981,963 5,344,555

Loss from operations (17,162) (1,642,452) (5,188,319) (5,723,946)

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Net loss attributable to common stock not subject to possible redemption $ (17,162) $ (1,633,275) $ (5,164,776) $ (5,678,363)

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Related Party Transactions
6 Months Ended

Jun. 27, 2014

Related Party Transactions [Abstract]

RELATED PARTY TRANSACTIONS
5. RELATED PARTY TRANSACTIONS

Due to affiliates

In order to finance transaction costs in connection with an intended business combination, our Sponsor or an affiliate of our Sponsor or certain of our officers and directors may, but are not obligated to, loan us funds as may be required.

On June 14, 2013, the Company issued an unsecured promissory note of up to $250,000 to Quinpario Partners LLC. The loans issued under this agreement were non-interest bearing and payable in full at the earlier of (i) December 31, 2013, or (ii) the closing of the Public Offering. All outstanding draws against the promissory note in the aggregate amount of $232,139 were repaid at the closing of the Public Offering.

Quinpario Partners LLC had also paid $123,915 of expenses on behalf of the Company for travel costs and other administrative expenses since inception. This amount was repaid during the period ended December 31, 2013.

On May 12, 2014, the Company issued an unsecured promissory note of up to $2,500,000 to Quinpario Partners LLC, inclusive of the $344,149 previously advanced to the Company through March 31, 2014. The loans issued under this agreement were non-interest bearing and payable in full at the earlier of (i) December 31, 2014, or (ii) the consummation of our Business Combination. As of June 27, 2014, there was $617,157 outstanding on this promissory note. On June 30, 2014, the date of our Business Combination, the full balance of $617,157 was repaid.

Founder Shares

On May 31, 2013, the Company issued 6,208,333 shares of common stock to the Sponsor (the “Founder Shares”) for an aggregate purchase price of $25,000. These shares included up to 75,000 shares of common stock which are subject to forfeiture in the event that the extension units are not purchased (or 37,500 Founder Shares per extension), so that the Sponsor and its permitted transferees will own 25% of the Company’s issued and outstanding common stock after the Public Offering. Subsequent to June 27, 2014, 75,000 shares of common stock were forfeited by the Sponsor.

The Founder Shares are identical to the shares of common stock included in the Units sold in the Public Offering, except that (1) the Founder Shares are subject to certain transfer restrictions, as described in more detail below, and (2) our initial stockholders agreed: (i) to waive their redemption rights with respect to their Founder Shares, placement shares and Public Shares in connection with the consummation of a business combination and (ii) to waive their redemption rights with respect to their Founder Shares and placement shares if we failed to consummate a business combination within 16 months from the consummation of the Public Offering (or up to 24 months in case of extensions).



The initial stockholders have agreed not to transfer, assign or sell any of their Founder Shares (except to permitted transferees) until (i) with respect to 20% of such shares, upon consummation of our initial business combination, (ii) with respect to 20% of such shares, when the closing price of our common stock exceeds $12.00 for any 20 trading days within a 30-trading day period following the consummation of our initial business combination, (iii) with respect to 20% of such shares, when the closing price of our common stock exceeds $13.50 for any 20 trading days within a 30-trading day period following the consummation of our initial business combination, (iv) with respect to 20% of such shares, when the closing price of our common stock exceeds $15.00 for any 20 trading days within a 30-trading day period following the consummation of our initial business combination, and (v) with respect to 20% of such shares, when the closing price of our common stock exceeds $17.00 for any 20 trading days within a 30-trading day period following the consummation of our initial business combination or earlier, in any case, if, following the Business Combination, we engage in a subsequent transaction (1) resulting in our stockholders having the right to exchange their shares for cash or other securities or (2) involving a consolidation, merger or other change in the majority of our board of directors or management team in which the company is the surviving entity.

The initial stockholders will be entitled to registration rights pursuant to a registration rights agreement entered into in connection with the Public Offering. The initial stockholders will be entitled to demand registration rights and certain “piggy-back” registration rights with respect to their shares of common stock, the warrants and the common shares underlying the warrants, commencing on the date such common stock or warrants are released from lockup. The Company will bear the expenses incurred in connection with the filing of any such registration statements.

Administrative Services Agreement

Commencing on August 9, 2013, the date that our securities were first listed on NASDAQ, the Company agreed to pay Quinpario Partners LLC a total of $10,000 per month for office space, administrative services and secretarial support. Upon consummation of the Business Combination, we ceased paying these monthly fees. During the three- and six-month periods ended June 27, 2014, and the period of inception to June 27, 2014, $30,000, $60,000 and $110,000, respectively was paid to Quinpario Partners LLC under this agreement.

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Public Offering and Private Placement
6 Months Ended

Jun. 27, 2014

Public Offering and Private Placement [Abstract]

PUBLIC OFFERING AND PRIVATE PLACEMENT
4. PUBLIC OFFERING AND PRIVATE PLACEMENT

On August 14, 2013, the Company sold 17,250,000 units (including 2,250,000 units sold pursuant to the underwriters’ exercise in full of their over-allotment option) at $10.00 per unit (“Units”) in the Public Offering. Each Unit consists of one share of the Company’s common stock, $0.0001 par value, and one redeemable common stock purchase warrant. We did not register the shares of common stock issuable upon exercise of the warrants. However, we have agreed to use our best efforts to file and have an effective registration statement covering the shares of common stock issuable upon exercise of the warrants, to maintain a current prospectus relating to those shares of common stock until the earlier of the date the warrants expire or are redeemed and, the date on which all of the warrants have been exercised and to qualify the resale of such shares under state blue sky laws, to the extent an exemption is not available. Each warrant will entitle the holder to purchase one share of common stock at an exercise price of $12.00 and are exercisable on the later of (a) 30 days after the consummation of our Business Combination, or (b) 12 months from the closing of the Public Offering. The warrants will expire at 5:00 p.m., New York time, five years after the consummation of our Business Combination (June 30, 2019) or earlier upon redemption or liquidation. On the exercise of any warrant, the warrant exercise price will be paid directly to us and not placed in the Trust Account. The warrants are redeemable by the Company at a price of $0.01 per warrant upon 30 days prior written notice after the warrants become exercisable, only in the event that the last sale price of the common stock equals or exceeds $18.00 per share for any 20 trading days within a 30-trading day period ending on the third business day prior to the date on which notice of redemption is given.

In connection with the Public Offering, the Sponsor purchased 1,150,000 placement units, each consisting of one share of common stock and one warrant to purchase one share of our common stock exercisable at $12.00, at a price of $10.00 per unit ($11.5 million in the aggregate) in a Private Placement that occurred simultaneously with the consummation of the Public Offering. The purchase price of the placement units was added to the proceeds from the Public Offering and was held in the Trust Account. With the exception of the difference noted in the following paragraph, the warrants issued in connection with the placement units to the Sponsor are similar to the warrants issued to the public shareholders in the Public Offering.

The placement units and the component securities contained therein will not be transferable, assignable or salable until 30 days after the consummation of our initial business combination and the placement warrants will be non-redeemable so long as they are held by our Sponsor or its affiliates or designees. If the placement units are held by someone other than the initial holders, or their respective permitted transferees, the placement warrants will be redeemable by us and exercisable by such holders on the same basis as the warrants included in the Units sold in the Public Offering. The Company classified the private placement warrants within permanent equity as additional paid-in capital in accordance with FASB ASC 815-40, “Derivatives and Hedging.”

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Summary of Significant Accounting Policies (Details Textual) (USD $)
1 Months Ended 6 Months Ended 13 Months Ended 6 Months Ended 7 Months Ended

Jun. 28, 2013

Jun. 27, 2014

Jun. 27, 2014

Dec. 31, 2013

Jun. 27, 2014

Common Stock [Member]

Dec. 31, 2013

Common Stock [Member]

Summary Of Significant Accounting Policies Textual [Abstract]

Public Offering Costs $ 10,819,071

Deferred Underwriters Fee 5,175,000

Deferred Underwriters Compensation 5,175,000

Public offering completion date Aug. 14, 2014

Partners' Capital Account, Units, Sale of Units 17,250,000

Tangible Assets Net 5,000,001

Common Stock Possible Redemption Shares 15,840,893 15,840,893 16,344,282 15,840,893 16,344,282

Redemption Value Per Share $ 10.26

Unrecognized tax benefits description
The total amount of unrecognized tax benefits will materially change over the next 12 months

Federal depository insurance coverage 250,000

Deferred financing costs $ 660,000 $ 660,000

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Trust account (Tables)
6 Months Ended

Jun. 27, 2014

Trust Account [Abstract]

Schedule of carrying amount, gross unrealized holding gains and fair value of held-to-maturity securities

Unrealized
Carrying Holding Fair
Amount Gain Value
Held-to-maturity
U.S. Treasury Securities – December 31, 2013 $ 177,096,391 $ 3,296 $ 177,099,687

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Stockholder's Equity
6 Months Ended

Jun. 27, 2014

Stockholders' Equity [Abstract]

STOCKHOLDERS' EQUITY
8. STOCKHOLDERS’ EQUITY

Common Stock — The Company was authorized to issue 43,000,000 shares of common stock with a par value of $0.0001 per share. Holders of the Company’s common stock are entitled to one vote for each common share. At June 27, 2014 and December 31, 2013, there were 8, 767,440 and 8,264,051 common shares outstanding, which excludes 15,840,893 and 16,344,282 shares of common stock subject to possible redemption, respectively. See Note 9 with respect to changes in the Company’s capitalization subsequent to June 27, 2014.

Preferred Stock — The Company was authorized to issue 1,000,000 shares of preferred stock in one or more series with such designations, voting and other rights and preferences as may be determined from time to time by the board of directors. At June 27, 2014 and December 31, 2013, the Company has not issued any preferred shares.

On May 9, 2014, the Company executed a Backstop and Subscription Agreement with the investors named therein providing for the issuance by the Company of 45,000 shares of 8.0% Series A Convertible Perpetual Preferred Stock in a private placement (subject to certain conditions, including the closing of the Business Combination) for gross proceeds to the Company of approximately $45 million. Each share of 8.0% Series A Convertible Perpetual Preferred Stock will be convertible, at the holder’s option at any time, initially into approximately 81.18 shares of the Company’s common stock (which is equivalent to an initial conversion price of approximately $12.32 per share), subject to specified adjustments as set forth in the Certificate of Designations. Based on the initial conversion rate, approximately 3,653,113 shares of the Company’s common stock would be issuable upon conversion of all 45,000 shares of Series A Convertible Perpetual Preferred Stock, when issued, assuming the absence of in-kind dividends. The preferred shares were issued in connection with the consummation of the Business Combination as discussed in Note 9.

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Commitments & Contingencies
6 Months Ended

Jun. 27, 2014

Commitments & Contingencies [Abstract]

COMMITMENTS & CONTINGENCIES
6. COMMITMENTS & CONTINGENCIES

The Company paid an underwriting discount of three percent (3.0%) of the public unit offering price to the underwriters at the closing of the Public Offering. In addition, the underwriters will be entitled to a deferred fee of three percent (3.0%) of the Public Offering payable in cash upon the closing of a business combination, which is reflected in the accompanying condensed interim balance sheets. The underwriters will not be entitled to any interest accrued on the deferred discount. On June 30, 2014 the deferred underwriters’ fee of approximately $5,200,000 was paid upon consummation of the Business Combination.

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Trust Account
6 Months Ended

Jun. 27, 2014

Trust Account [Abstract]

TRUST ACCOUNT
7. TRUST ACCOUNT

On August 14, 2013, upon the closing of the Public Offering and the Private Placement of the placement units, a total of $177,075,000 was placed in the Trust Account. All proceeds in the Trust Account were invested in either U.S. government treasury bills with a maturity of 180 days or less or in money market funds meeting certain conditions under Rule 2a-7 under the Investment Company Act of 1940, as amended, and that invest solely in U.S. Treasuries.

As of June 27, 2014, the trust proceeds were held in cash and not invested in U.S. government securities. As of December 31, 2013, the trust proceeds were invested directly in U.S. government securities with a maturity of 180 days or less, which consist of $177,096,391 in U.S. Treasury Bills and $649 of cash equivalents. The Company classifies its U.S. Treasury and equivalent securities as held-to-maturity in accordance with FASB ASC 320, “Investments – Debt and Equity Securities.” Held-to-maturity securities are those securities which the Company has the ability and intent to hold until maturity. Held-to-maturity treasury securities are recorded at amortized cost on the accompanying balance sheets and adjusted for the amortization or accretion of premiums or discounts. The carrying amount, gross unrealized holding gains and fair value of held-to-maturity securities at December 31, 2013 are as follows:

Unrealized

Carrying Holding Fair

Amount Gain Value

Held-to-maturity

U.S. Treasury Securities – December 31, 2013 $ 177,096,391 $ 3,296 $ 177,099,687

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Subsequent Events
6 Months Ended

Jun. 27, 2014

Subsequent Events [Abstract]

SUBSEQUENT EVENTS
9. SUBSEQUENT EVENTS

Preferred Stock Offering

On June 30, 2014, the Company raised gross proceeds of $45,000,000 from the sale of Series A Convertible Preferred Stock to consummate the Business Combination. Such shares were held in escrow at June 27, 2014 pending the consummation of the Business Combination on June 30, 2014. In connection with the Company’s financing approximately $660,000 has been capitalized through June 27, 2014. The Company is also obligated to pay a placement agent $2,500,000 upon the completion of this preferred offering. Such amounts were paid and charged to equity upon completion of the offering.

Consummation of the Business Combination

On June 30, 2014 the Company held a special meeting in lieu of the 2014 Annual Meeting of the Stockholders (the “Special Meeting”) where the Business Combination was approved by the Company’s stockholders. At the Special Meeting, 21,870,040 shares of the Company’s common stock were voted in favor of the proposal to approve the Business Combination and no shares of the Company’s common stock were voted against that proposal. In connection with the closing, the Company redeemed a total of 2,542,667 shares of its common stock pursuant to the terms of the Company’s amended and restated certificate of incorporation, resulting in a total payment to redeeming stockholders of $26,101,273.

At the Special Meeting, the Company’s stockholders approved and adopted a proposal to increase the number of authorized shares of the Company’s common stock and preferred stock from 44,000,000, consisting of 43,000,000 shares of common stock, and 1,000,000 shares of preferred stock, to 125,000,000 shares, consisting of 120,000,000 shares of common stock, and 5,000,000 shares of preferred stock.

On June 30, 2014, the Company and Jason completed the previously announced Business Combination in which JPHI Holdings Inc. (“JPHI”), a majority owned subsidiary of the Company, acquired 100 percent of the capital stock of Jason. The purchase price of $538,650,000 was funded by the cash proceeds from the Company’s initial public offering, new debt and rollover equity invested by Jason’s former owners and management of Jason (collectively the “Rollover Participants”). The purchase price includes the payment of $10,751,000 for current assets that are in excess of normalized working capital requirements. A final working capital settlement will occur during the third quarter of fiscal 2014, and may adjust the purchase price. For the three and six month periods ended June 27, 2014, the Company incurred approximately $1,560,000 and $4,980,000 of transaction expenses, respectively, of which approximately $1,400,000 and $3,100,000, respectively, of costs directly related to the Business Combination. The Company was obligated to pay a financial advisory fee of $3,250,000 upon the completion of the Business Combination. Such amounts were paid upon the completion of the Business Combination.

Following the consummation of the Business Combination, Jason became an indirect majority-owned subsidiary of the Company, with the Company owning approximately 81.8 percent of JPHI and the Rollover Participants owning a noncontrolling interest of approximately 18.2 percent of JPHI. The Rollover Participants held 3,485,623 shares of JPHI exchangeable on a one-for-one basis for shares of common stock of the Company. As of the closing date following the redemption, there were 21,990,666 shares of common stock of the Company outstanding, 45,000 shares of Series A Convertible Preferred Stock of the Company outstanding and warrants exercisable for 18,400,000 shares of common stock of the Company.

In connection with the closing of the Business Combination, the Company changed its name to Jason Industries, Inc., and commenced trading of its common stock and warrants under the symbols, “JASN” and “JASNW”, respectively, on NASDAQ.

The following unaudited pro forma combined financial information presents the Company's results as though Jason and the Company had combined at January 1, 2013. Pro forma net earnings attributable to common shareholders were adjusted to exclude $4,793,000 and $9,756,000 of transaction related expenses incurred in the three and six months ended June 27, 2014, respectively. Pro forma earnings attributable to common shareholders for the six months ended June 28, 2013 were adjusted to include these transaction-related expenses, and were adjusted by $3,868,000 of nonrecurring expenses related to the fair value adjustment to acquisition date inventory. The unaudited pro forma condensed consolidated financial information has been prepared using the acquisition method of accounting under existing GAAP. The Company is the acquirer for accounting purposes, and Jason is the acquiree and accounting successor.

(unaudited, in thousands)

Three months
ended

June 28,
2013

(pro forma)

Six months ended
June 28,

2013

(pro forma)

Three months
ended

June 27,
2014

(pro forma)

Six months ended
June 27,

2014

(pro forma)

Pro forma net sales $ 176,196 $ 355,865 $ 190,615 $ 377,151

Pro forma net income (loss) attributable to common shareholders 3,758 (2,879 ) 1,650 3,537



The preliminary calculation of consideration and the preliminary allocation of the purchase price to the tangible and other identifiable intangible assets acquired and liabilities assumed based on their fair values as of June 30, 2014 is as follows:

Calculation of
Consideration

Purchase price $ 538,650

Purchase price adjustments in accordance with the Purchase Agreement

Add: Working capital adjustment 10,751

Less: Bank debt, including accrued interest (250,826 )

Add: Cash and cash equivalents 16,271

Less: Seller transaction costs paid by Jason (17,500 )

Total consideration transferred $ 297,346



Preliminary Purchase Price Allocation

Cash and cash equivalents $ 9,971

Accounts receivable 97,692

Inventories 81,702

Other current assets 25,094

Property, plant and equipment 197,396

Goodwill 173,881

Other identifiable intangible assets 183,323

Other assets 10,951

Current liabilities (122,544 )

Deferred income taxes (98,408 )

Long-term debt (244,150 )

Other long-term liabilities (17,562 )

Total consideration transferred $ 297,346

The preliminary allocation of the purchase price and unaudited pro forma condensed consolidated financial information is based on the preliminary valuations performed to determine the fair value of the net assets as of the acquisition date. The amounts allocated to goodwill and intangible assets are based on preliminary valuations and are subject to final adjustment to reflect the final valuations. These final valuations of the assets and liabilities could have a material impact on the pro forma condensed combined statement of operations and preliminary purchase price allocation disclosed above.

Warrant Tender Offer

On May 6, 2014, the Company commenced a tender offer to purchase up to 9,200,000 of its outstanding warrants at a purchase price of $0.75 per warrant, which was subsequently increased to $1.00 per warrant on June 18, 2014 and $1.50 per warrant on July 7, 2014, subject to certain conditions, including the consummation of the Business Combination. On July 18, 2014, the date the tender offer expired, a total of 4,406,227 warrants were validly tendered for a total purchase price of approximately $6,609,000.

After completion of the warrant tender offer, 13,993,773 warrants remain outstanding. Each outstanding warrant entitles the registered holder to purchase one share of the Company’s common stock at a price of $12.00 per share, subject to adjustment, at any time commencing on July 30, 2014. The warrants will expire on June 30, 2019, or earlier upon redemption.

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Description of Organization and Business Operations (Details) (USD $)
0 Months Ended 1 Months Ended 6 Months Ended 7 Months Ended 13 Months Ended

Aug. 14, 2013

Jun. 28, 2013

Jun. 27, 2014

Dec. 31, 2013

Jun. 27, 2014

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Capital account, sale of units $ 172,500,000

Deferred underwriters' compensation 5,175,000

Sale of placement per units $ 10.00

Sale of placement units value to stockholder 11,500,000

Public Offering and the Private Placement of the placement units 177,075,000

Common Stock [Member]

Description Of Organization And Business Operations Textual

Proposed offering, Units 17,250,000

Sale of per units $ 10

Capital account, sale of units 1,725

Sale of placement unit shares 1,150,000

Sale of placement per units $ 10

Sale of placement units value to stockholder 115

Net tangible assets 5,000,001 5,000,001

Over-Allotment Option [Member]

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Proposed offering, Units 17,250,000

Underwriters' exercise Shares 2,250,000

Sale of per units $ 10.00

Capital account, sale of units 172,500,000

Underwriters exercise value 22,500,000

Deferred underwriters' compensation $ 5,175,000

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Additional Paid-In Capital [Member]

Deficit Accumulated During the Development Stage [Member]

Begining Balance, Value at May. 31, 2013

Beginning Balance, Share at May. 31, 2013

Sale of common stock to initial stockholder on May 31, 2013 at approximately $0.004 per share 25,000 621 24,379

Sale of common stock to initial stockholder on May 31, 2013 at approximately $0.004 per share, Shares 6,208,333

Sale of 17,250,000 units at $10 per unit on August 14, 2013 172,500,000 1,725 172,498,275

Sale of 17,250,000 units at $10 per unit on August 14, 2013, Shares 17,250,000

Underwriters' discount and offering expenses (10,819,071) (10,819,071)

Sale of 1,150,000 placement units at $10 per units to initial stockholder on August 14, 2013 11,500,000 115 11,499,885

Sale of 1,150,000 placement units at $10 per units to initial stockholder on August 14, 2013, Shares 1,150,000

Proceeds subject to possible redemption of 16,394,339 shares at redemption value (168,205,918) (1,639) (168,204,279)

Proceeds subject to possible redemption of 16,394,339 shares at redemption value, Shares (16,394,339)

Change in proceeds subject to possible redemption to 16,344,282 shares at redemption value 513,587 5 513,582

Change in proceeds subject to possible redemption to 16,344,282 shares at redemption value, Shares 50,057

Net loss attributable to common stock not subject to possible redemption (513,587) (513,587)

Ending Balance, Value at Dec. 31, 2013 5,000,011 827 5,512,771 (513,587)

Ending Balance, Share at Dec. 31, 2013 8,264,051

Change in proceeds subject to possible redemption to 15,840,893 shares at redemption value 5,164,776 50 5,164,726

Change in proceeds subject to possible redemption to 15,840,893 shares at redemption value, Shares 503,389

Net loss attributable to common stock not subject to possible redemption (5,164,776) (5,164,776)

Ending Balance, Value at Jun. 27, 2014 $ 5,000,011 $ 877 $ 10,677,497 $ (5,678,363)

Ending Balance, Share at Jun. 27, 2014 8,767,440

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XML 47 R10.htm IDEA: XBRL DOCUMENT v2.4.0.8

Summary of Significant Accounting Policies
6 Months Ended

Jun. 27, 2014

Summary of Significant Accounting Policies [Abstract]

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
3. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Basis of presentation

The accompanying financial statements are presented in U.S. dollars in conformity with GAAP and pursuant to the rules and regulations of the SEC.

Development stage company

The Company complies with the reporting requirements of FASB ASC 915, “Development Stage Entities.” At June 27, 2014, the Company had not commenced any operations nor generated revenue to date. All activity through June 27, 2014, relates to the Company’s formation and the Public Offering, and since August 14, 2013, the identification of potential target businesses and assets. The Company will not generate any operating revenues until after completion of a Business Combination, at the earliest. The Company has generated non-operating income in the form of interest income on the designated Trust Account. Following the consummation of the Business Combination on June 30, 2014, the Company is no longer considered to be a development stage company.

The audited financial statements of Jason for the years ended December 31, 2011, 2012 and 2013, and the unaudited financial statements of Jason for the three months ended March 28, 2014, were previously included in the Company’s definitive proxy statement, dated June 16, 2014, and incorporated by reference into the Company’s 8-K filed on July 7, 2014. The Company will be amending the Form 8-K filed on July 7, 2014, to include unaudited financial statements for Jason for the period ended June 27, 2014.

Net loss per common share

The Company complies with accounting and disclosure requirements of FASB ASC 260, “Earnings Per Share.” Basic net loss per common share is computed by dividing net loss applicable to common stockholders by the weighted average number of common shares outstanding for the period. Diluted loss per common share is computed by dividing net loss by the weighted average number of common shares outstanding, plus to the extent dilutive, the incremental number of shares of common stock to settle warrants issued in the Public Offering and Private Placement, as calculated using the treasury stock method. For the period presented, the effect of the warrants has not been considered in the diluted loss per common share because their effect would be anti-dilutive. As a result, diluted loss per common share is the same as basic loss per common share for all of the periods presented.

Offering costs

Offering costs related to the Public Offering, totaling $10,819,071 (including $5,175,000 of underwriting fees paid at closing and $5,175,000 of deferred underwriting compensation) were charged to stockholders’ equity upon the completion of the Public Offering on August 14, 2013.

Deferred financing costs represent legal, due diligence and other direct costs incurred to raise capital or obtain debt that the Company incurred in connection with the Business Combination discussed in Note 9. Deferred financing costs related to debt are amortized over the life of the debt. Deferred financing costs related to issuing equity are charged to additional paid-in capital. During the three-month period ended June 27, 2014, the Company incurred approximately $660,000 in deferred financing costs (see Note 9).

Redeemable common stock

All of the 17,250,000 common shares sold as part of the units in the Public Offering contained a redemption feature which allowed for the redemption of common shares under the Company's liquidation or tender offer/ stockholder approval provisions. In accordance with FASB ASC 480 “Distinguishing Liabilities from Equity,” redemption provisions not solely within the control of the Company require the security to be classified outside of permanent equity. Ordinary liquidation events, which involve the redemption and liquidation of all of the entity's equity instruments, are excluded from the provisions of FASB ASC 480. Although the Company did not specify a maximum redemption threshold, its amended and restated certificate of incorporation provided that in no event will the Company redeem its Public Shares in an amount that would cause its net tangible assets (stockholders' equity) to be less than $5,000,001.

The Company recognizes changes in redemption value immediately as they occur and will adjust the carrying value of the security to equal the redemption value at the end of each reporting period. Increases or decreases in the carrying amount of redeemable common stock shall be affected by charges against retained earnings and in the absence of retained earnings, by charges against paid-in capital.

Accordingly, at June 27, 2014 and December 31, 2013, 15,840,893 and 16,344,282 of the 17,250,000 Public Shares are classified outside of permanent equity at their redemption value, respectively. The redemption value is equal to the pro rata share of the aggregate amount then on deposit in the Trust Account, including interest but less taxes payable and amounts released for working capital (approximately $10.26 per share at June 27, 2014 and December 31, 2013). See Note 9.

Fair value of financial instruments

The fair value of the Company’s assets and liabilities, which qualify as financial instruments under FASB ASC 820, “Fair Value Measurement,” approximates the carrying amounts represented in the condensed interim balance sheet, primarily due to their short-term nature.

Use of estimates

The preparation of financial statements in conformity with GAAP 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.

Reclassification

Certain amounts were reclassified from the June 30, 2012 presentations to conform to the current year presentation.



Income taxes

The Company complies with the accounting and reporting requirements of FASB ASC 740, “Income Taxes,” which requires an asset and liability approach to financial accounting and reporting for income taxes. Deferred income tax assets and liabilities are computed for differences between the financial statement and tax bases of assets and liabilities that will result in future taxable or deductible amounts, based on enacted tax laws and rates applicable to the periods in which the differences are expected to affect taxable income. Valuation allowances are established, when necessary, to reduce deferred tax assets to the amount expected to be realized.

FASB ASC 740 prescribes a recognition threshold and a measurement attribute for the financial statement recognition and measurement of tax positions taken or expected to be taken in a tax return. For those benefits to be recognized, a tax position must be more-likely-than-not to be sustained upon examination by taxing authorities. Based on its analysis, the Company has determined that it has not incurred any liability for unrecognized tax benefits as of June 27, 2014 and December 31, 2013. This policy also provides guidance on thresholds, measurement, de-recognition, classification, interest and penalties, accounting in interim periods, disclosure, and transition that is intended to provide better financial statement comparability among different entities. Management’s conclusions regarding this policy may be subject to review and adjustment at a later date based on factors including, but not limited to, on-going analysis of and changes to tax laws, regulations and interpretations thereof. The Company recognizes accrued interest and penalties related to unrecognized tax benefits as income tax expense. No amounts were accrued for the payment of interest and penalties at June 27, 2014 and December 31, 2013. The Company is currently not aware of any issues under review that could result in significant payments, accruals or material deviation from its position. The Company is subject to income tax examinations by major taxing authorities since inception.

The Company may be subject to potential examination by U.S. federal, U.S. state or foreign jurisdiction authorities in the areas of income taxes. These potential examinations may include questioning the timing and amount of deductions, the nexus of income among various tax jurisdictions and compliance with U.S. federal, U.S. state and foreign tax laws. The Company’s management does not expect that the total amount of unrecognized tax benefits will materially change over the next 12 months.

Concentration of credit risk

Financial instruments that potentially subject the Company to concentration of credit risk consist of cash accounts in a financial institution which, at times may exceed the federal depository insurance coverage of $250,000. The Company has not experienced losses on these accounts and management believes the Company is not exposed to significant risks on such accounts.

Recently issued accounting standards

Management does not believe that any recently issued, but not yet effective, accounting pronouncements, if currently adopted, would have a material effect on the Company’s condensed interim financial statements.



Restated Prior Period Amounts

While preparing its condensed interim financial statements for the three months ended June 27, 2014, the Company identified and corrected an error related to the accounting for the Company’s changes in amounts subject to possible redemption for the periods ended September 30, 2013, December 31, 2013 and March 31, 2014. The Company determined that its changes in amounts subject to possible redemption should have been accounted for in accordance with the accounting treatment described in FASB ASC 480-10-S99 with changes against additional paid-in capital in the absence of retained earnings and not as a decrease in accumulated deficit. There was no change in previously reported net loss for any of the periods. The balance sheets for the periods ended September 30, 2013, December 31, 2013 and March 31, 2014, have been restated to reflect a balance in accumulated deficit with a corresponding increase of additional paid-in capital.

The adjustments for balances at September 30, 2013, December 31, 2013 and March 31, 2014 are as follows:

September 30, 2013 December 31, 2013 March 31, 2014

As Reported As Restated As Reported As Restated As Reported As Restated

Additional paid-in capital $ 4,999,188 $ 5,212,991 $ 4,999,184 $ 5,512,771 $ 4,999,150 $ 9,044,239

Deficit accumulated during the development stage $ - $ (213,803 ) $ - $ (513,587 ) $ - $ (4,045,089 )

In accordance with SEC Staff Accounting Bulletin Nos. 99 and 108 (“SAB 99” and “SAB 108”), the Company has evaluated these errors and, based on an analysis of quantitative and qualitative factors, and has determined that they were not material to each of the prior reporting periods affected and no amendments of previously filed 10-Q or 10-K reports with the SEC are required.

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Trust account (Details) (USD $)
7 Months Ended

Dec. 31, 2013

Schedule of held-to-maturity securities

Carrying Amount $ 177,096,391

US Treasury Securities [Member]

Schedule of held-to-maturity securities

Carrying Amount 177,096,391

Unrealized Holding Gain 3,296

Fair Value $ 177,099,687

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Subsequent Events (Tables)
6 Months Ended

Jun. 27, 2014

Subsequent Events [Abstract]

Shedule of unaudited pro forma combined financial information

(unaudited, in thousands)

Three months
ended

June 28,
2013

(pro forma)

Six months ended
June 28,

2013

(pro forma)

Three months
ended

June 27,
2014

(pro forma)

Six months ended
June 27,

2014

(pro forma)

Pro forma net sales $ 176,196 $ 355,865 $ 190,615 $ 377,151

Pro forma net income (loss) attributable to common shareholders 3,758 (2,879 ) 1,650 3,537

Shedule of purchase price allocation assets acquired liabilities assumed based on their fair values


Calculation of
Consideration

Purchase price $ 538,650

Purchase price adjustments in accordance with the Purchase Agreement

Add: Working capital adjustment 10,751

Less: Bank debt, including accrued interest (250,826 )

Add: Cash and cash equivalents 16,271

Less: Seller transaction costs paid by Jason (17,500 )

Total consideration transferred $ 297,346

Schedule of preliminary purchase price allocation

Preliminary Purchase Price Allocation

Cash and cash equivalents $ 9,971

Accounts receivable 97,692

Inventories 81,702

Other current assets 25,094

Property, plant and equipment 197,396

Goodwill 173,881

Other identifiable intangible assets 183,323

Other assets 10,951

Current liabilities (122,544 )

Deferred income taxes (98,408 )

Long-term debt (244,150 )

Other long-term liabilities (17,562 )

Total consideration transferred $ 297,346

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Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 805

-SubTopic 10

-Section 50

-Paragraph 2

-Subparagraph (h)(2)-(3)

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Subsequent Events (Details Textual) (USD $)	1 Months Ended	0 Months Ended	1 Months Ended	3 Months Ended		6 Months Ended		13 Months Ended		6 Months Ended					3 Months Ended	6 Months Ended	0 Months Ended	1 Months Ended		6 Months Ended
Subsequent Events (Details Textual) (USD $)	Jun. 18, 2014	May 06, 2014	Jun. 28, 2013	Jun. 27, 2014	Jun. 28, 2013	Jun. 27, 2014	Jun. 28, 2013	Jun. 27, 2014	Dec. 31, 2013	Jun. 28, 2013 Fair value adjustment to acquisition date inventory [Member]	Jun. 27, 2014 Majority-Owned Subsidiary [Member]	Jun. 27, 2014 Rollover Participants [Member]	Jun. 27, 2014 Maximum [Member]	Jun. 27, 2014 Minimum [Member]	Jun. 27, 2014 Series A Convertible Preferred Stock	Jun. 27, 2014 Series A Convertible Preferred Stock	Jul. 07, 2014 Subsequent Event [Member]	Jul. 18, 2014 Subsequent Event [Member]	Jun. 30, 2014 Subsequent Event [Member]	Jun. 27, 2014 Subsequent Event [Member]
Subsequent Events Textual [Abstract]
Proceeds from issuance of convertible preferred stock															$ 45,000,000
Capitalized costs of preferred offering						660,000
Placement agent cost of preferred offering						2,500,000
Common stock issued under business combination																			21,870,040
Common stock redeemed shares																			2,542,667
Common stock redeemed value																			26,101,273
Common stock, shares authorized				43,000,000		43,000,000		43,000,000	43,000,000				120,000,000	43,000,000
Preferred stock, shares authorized				1,000,000		1,000,000		1,000,000	1,000,000				5,000,000	1,000,000
Common stock and preferred stock authorized													125,000,000	44,000,000
Acquired percentage of Jason																			100.00%
Purchase price of acquisation																			538,650
Excess amount of normalized working capital requirements												3,485,623							10,751,000
Transaction expenses				1,559,585		4,981,963		5,344,555
Costs related to business combination				1,400,000		3,100,000
Payment of financial advisory fee																			3,250,000
Percentage of subsidiary owned											81.80%	18.20%
Convertible preferred stock outstanding																45,000
Wrrants exercisable for common stock						18,400,000
Purchase price of outstanding warrants	$ 1.00	$ 0.75															$ 1.50
Proceeds from issuance of warrants at offering																		6,609,000
Maximum purchase of outstanding warrants		9,200,000																4,406,227		13,993,773
Common stock, par value				$ 0.0001		$ 0.0001		$ 0.0001	$ 0.0001										$ 12.00
Business combination, transaction-related expenses				4,793,000		9,756,000
Amount Adjusted in pro forma earnings attributable to common shareholders				$ 1,650,000	$ 3,758,000	$ 3,537,000	$ (2,879,000)			$ 3,868,000

Related Party Transactions (Details) (USD $)	1 Months Ended	3 Months Ended	6 Months Ended	13 Months Ended			1 Months Ended	3 Months Ended	6 Months Ended	13 Months Ended	1 Months Ended		6 Months Ended	0 Months Ended	6 Months Ended
Related Party Transactions (Details) (USD $)	Jun. 28, 2013	Jun. 27, 2014	Jun. 27, 2014	Jun. 27, 2014	Mar. 31, 2014	Dec. 31, 2013	May 31, 2013 Administrative Services Agreement [Member]	Jun. 27, 2014 Administrative Services Agreement [Member]	Jun. 27, 2014 Administrative Services Agreement [Member]	Jun. 27, 2014 Administrative Services Agreement [Member]	Jun. 30, 2014 Subsequent event [Member]	May 31, 2013 Founder Shares [Member]	Jun. 27, 2014 Founder Shares [Member]	Jun. 14, 2013 Quinpario Partners LLC [Member]	Jun. 27, 2014 Quinpario Partners LLC [Member]	May 12, 2014 Quinpario Partners LLC [Member]
Unsecured promissory notes														$ 250,000		$ 2,500,000
Advances to Affiliate					344,149
Operating expenses and costs pertaining to promissory note														232,139
General and Administrative Expense	17,162	82,867	206,356	379,391											123,915
Common stock issued to Founder, shares		8,767,440	8,767,440	8,767,440		8,264,051						6,208,333
Aggregate purchase price												25,000
Common stock subject to forfeiture												75,000	75,000
Founder shares per extension												37,500
Founder percentage on common stock												25.00%
sale of stock, description of transaction													(i) with respect to 20% of such shares, upon consummation of our initial business combination, (ii) with respect to 20% of such shares, when the closing price of our common stock exceeds $12.00 for any 20 trading days within a 30-trading day period following the consummation of our initial business combination, (iii) with respect to 20% of such shares, when the closing price of our common stock exceeds $13.50 for any 20 trading days within a 30-trading day period following the consummation of our initial business combination, (iv) with respect to 20% of such shares, when the closing price of our common stock exceeds $15.00 for any 20 trading days within a 30-trading day period following the consummation of our initial business combination and (v) with respect to 20% of such shares, when the closing price of our common stock exceeds $17.00 for any 20 trading days within a 30-trading day period following the consummation of our initial business combination or earlier
Office space and administrative expenses per month							10,000	30,000	60,000	110,000
Outstanding on promissory note		617,157	617,157	617,157
Payments made on unsecured promissory notes											$ 617,157

Stockholder's Equity (Details) (USD $) In Millions, except Share data, unless otherwise specified	6 Months Ended		3 Months Ended	0 Months Ended
	Jun. 27, 2014	Dec. 31, 2013	Jun. 27, 2014 Series A Preferred Stock [Member]	May 09, 2014 Series A Preferred Stock [Member] Backstop And Subscription Agreement [Member]	Jun. 27, 2014 Common Stock [Member]	Dec. 31, 2013 Common Stock [Member]
Common stock, shares authorized	43,000,000	43,000,000
Common stock, par value	$ 0.0001	$ 0.0001
Common stock shares outstanding	8,767,440	8,264,051
Preferred Stock, Shares Authorized	1,000,000	1,000,000
Common stock possible redemption shares	15,840,893	16,344,282			15,840,893	16,344,282
Common stock voting rights description	Holders of the Company's common stock are entitled to one vote for each common share.
8.0% Series A Convertible Perpetual Preferred Stock				45,000
Series A Convertible Perpetual Preferred Stock, Dividend				8.00%
Proceeds from issuance of convertible preferred stock			$ 45	$ 45
Convertible preferred shares, conversion description				Each share of 8.0% Series A Convertible Perpetual Preferred Stock will be convertible, at the holder's option at any time, initially into approximately 81.18 shares of the Company's common stock (which is equivalent to an initial conversion price of approximately $12.32 per share), subject to specified adjustments as set forth in the Certificate of Designations. Based on the initial conversion rate, approximately 3,653,113 shares of the Company's common stock would be issuable upon conversion of all 45,000 shares of Series A Convertible Perpetual Preferred Stock, when issued, assuming the absence of in-kind dividends.
Number of share issued for each share of preferred stock				81.18
Conversion of stock, shares issued				3,653,113

Trust account (Details Textual) (USD $)	0 Months Ended
Trust account (Details Textual) (USD $)	Aug. 14, 2013	Dec. 31, 2013
Trust Account [Abstract]
Public Offering and the Private Placement of the placement units	$ 177,075,000
Securities maturity period	180 days
Carrying Amount		177,096,391
Cash equivalents		$ 649

Subsequent Events (Details 1) (USD $)	Jun. 27, 2014	Dec. 31, 2013	Jun. 28, 2013	Jun. 30, 2014 Subsequent Event [Member]
Assumed Fair Values Intangible Assets And Liabilities [Abstract]
Purchase price				$ 538,650
Purchase price adjustments in accordance with the Purchase Agreement
Add: Working capital adjustment				10,751
Less: Bank debt, including accrued interest				(250,826)
Add: Cash and cash equivalents	(54,158)	(741,632)	(25,000)	16,271
Less: Seller transaction costs paid by Jason				(17,500)
Total consideration transferred				$ 297,346

Subsequent Events (Details 2) (USD $)	Jun. 27, 2014	Dec. 31, 2013	Jun. 30, 2014 Subsequent Event [Member]
Preliminary Purchase Price Allocation [Abstract]
Cash and cash equivalents		$ (649)	$ 9,971
Accounts receivable			97,692
Inventories			81,702
Other current assets			25,094
Property, plant and equipment			197,396
Goodwill			173,881
Other identifiable intangible assets			183,323
Other assets			10,951
Current liabilities	55,329,312	85,298	(122,544)
Deferred income taxes			(98,408)
Long-term debt			(244,150)
Other long-term liabilities			(17,562)
Total consideration transferred			$ 297,346

Condensed Interim Balance Sheets (unaudited) (USD $)	Jun. 27, 2014	Dec. 31, 2013
Current assets:
Cash	$ 54,158	$ 741,632
Prepaid insurance	64,259	113,967
Due from affiliate	500
Preferred escrow account	45,000,000
Investments held in Trust Account	177,076,650	177,097,040
Deferred financing costs	661,312
Total assets	222,856,879	177,952,639
Current liability:
Accrued expenses	4,818	19,531
Accrued transaction costs	4,503,749
Accrued franchise tax	28,588	65,767
Due to affiliate	617,157
Due to Preferred holders, held in escrow	45,000,000
Deferred underwriters' fee	5,175,000
Total current liabilities:	55,329,312	85,298
Other liability:
Deferred underwriters' fee		5,175,000
Total liabilities	55,329,312	5,260,298
Commitment and contingencies
Common stock subject to possible redemption; 15,840,893 and 16,344,282 shares at June 27, 2014 and December 31, 2013, respectively (at redemption value)	162,527,556	167,692,330
Stockholders' equity:
Preferred stock, $0.0001 par value; 1,000,000 shares authorized; none issued and outstanding
Common stock, $0.0001 par value; 43,000,000 shares authorized; 8,767,440 and 8,264,051 shares issued and outstanding (which excludes 15,840,893 and 16,344,282 shares subject to possible redemption) at June 27, 2014 and December 31, 2013, respectively	877	827
Additional paid-in capital	10,677,497	5,512,771
Deficit accumulated during the development stage	(5,678,363)	(513,587)
Total stockholders' equity	5,000,011	5,000,011
Total liabilities and stockholders' equity	$ 222,856,879	$ 177,952,639

Condensed Interim Statement of Changes in Stockholder's Equity (unaudited) (Parenthetical) (USD $)	6 Months Ended	7 Months Ended
	Jun. 27, 2014	Dec. 31, 2013
Sale of placement per units	$ 10.00
Common stock possible redemption shares	15,840,893	16,344,282
Common Stock [Member]
Sale of common stock per shares		$ 0.004
Sale of units shares		17,250,000
Sale of per units		$ 10
Sale of placement unit shares		1,150,000
Sale of placement per units		$ 10
Proceeds subject to possible redemption of shares		(16,394,339)
Common stock possible redemption shares	15,840,893	16,344,282

Summary of Significant Accounting Policies (Details) (USD $)	Jun. 27, 2014	Mar. 31, 2014	Dec. 31, 2013	Sep. 30, 2013
Additional Paid in Capital	$ 10,677,497	$ 4,999,150	$ 5,512,771	$ 4,999,188
Deficit accumulated during the development stage	5,678,363		513,587
As Restated [Member]
Additional Paid in Capital		9,044,239	5,512,771	5,212,991
Deficit accumulated during the development stage		$ (4,045,089)	$ (513,587)	$ (213,803)

Public Offering and Private Placement (Details) (USD $)	6 Months Ended			6 Months Ended
Public Offering and Private Placement (Details) (USD $)	Jun. 27, 2014	Dec. 31, 2013	Jun. 30, 2014 Subsequent Event [Member]	Jun. 27, 2014 Private Placement [Member]	Aug. 14, 2013 Private Placement [Member]
Public Offering And Private Placement Textual
Proposed offering, Units				17,250,000
Underwriters' exercise Shares				2,250,000
Proposed offering per unit				$ 10.00
Common stock, par value	$ 0.0001	$ 0.0001	$ 12.00	$ 0.0001	$ 10
Stock issued during period shares issued for cash details	Each warrant will entitle the holder to purchase one share of common stock at an exercise price of $12.00 and will become exercisable on the later of (a) 30 days after the consummation of our Business Combination, or (b) 12 months from the closing of the Public Offering. The warrants will expire at 5:00 p.m., New York time, five years after the consummation of our Business Combination or earlier upon redemption or liquidation. On the exercise of any warrant, the warrant exercise price will be paid directly to us and not placed in the Trust Account. The warrants will be redeemable by the Company at a price of $0.01 per warrant upon 30 days prior written notice after the warrants become exercisable, only in the event that the last sale price of the common stock equals or exceeds $18.00 per share for any 20 trading days within a 30-trading day period ending on the third business day prior to the date on which notice of redemption is given.
Proposed offer in private placement, details				In connection with the Public Offering, the Sponsor purchased 1,150,000 placement units, each consisting of one share of common stock and one warrant to purchase one share of our common stock exercisable at $12.00, at a price of $10.00 per unit ($11.5 million in the aggregate) in a Private Placement that occurred simultaneously with the consummation of the Public Offering.

Condensed Interim Balance Sheets (unaudited) (Parenthetical) (USD $)	Jun. 27, 2014	Dec. 31, 2013
Statement of Financial Position [Abstract]
Common stock possible redemption shares	15,840,893	16,344,282
Preferred stock, par value (in dollars per share)	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	1,000,000	1,000,000
Preferred stock, shares issued
Preferred stock, shares outstanding
Common stock, par value ( in dollars per share)	$ 0.0001	$ 0.0001
Common stock, shares authorized	43,000,000	43,000,000
Common stock, shares issued	8,767,440	8,264,051
Common stock shares outstanding	8,767,440	8,264,051

Document and Entity Information	6 Months Ended
Document and Entity Information	Jun. 27, 2014	Aug. 11, 2014
Document And Entity Information [Abstract]
Entity Registrant Name	Jason Industries, Inc.
Entity Central Index Key	0001579252
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Document Type	10-Q
Document Period End Date	Jun. 27, 2014
Document Fiscal Year Focus	2014
Document Fiscal Period Focus	Q2
Entity Filer Category	Non-accelerated Filer
Entity Common Stock, Shares Outstanding		21,990,666

Commitments and Contingencies (Details) (USD $)	6 Months Ended	1 Months Ended
Commitments and Contingencies (Details) (USD $)	Jun. 27, 2014	Jun. 30, 2014 Subsequent Event [Member]
Commitments and Contingencies (Textual)
Under writing discount percentage	(3.00%)
Deferred fee of percentage	(3.00%)
Deferred underwriters fee paid		$ 5,200,000

Condensed Interim Statement of Changes in Stockholder's Equity (unaudited) (USD $)	Total	Common Stock [Member]	Additional Paid-In Capital [Member]	Deficit Accumulated During the Development Stage [Member]
Begining Balance, Value at May. 31, 2013
Beginning Balance, Share at May. 31, 2013
Sale of common stock to initial stockholder on May 31, 2013 at approximately $0.004 per share	25,000	621	24,379
Sale of common stock to initial stockholder on May 31, 2013 at approximately $0.004 per share, Shares		6,208,333
Sale of 17,250,000 units at $10 per unit on August 14, 2013	172,500,000	1,725	172,498,275
Sale of 17,250,000 units at $10 per unit on August 14, 2013, Shares		17,250,000
Underwriters' discount and offering expenses	(10,819,071)		(10,819,071)
Sale of 1,150,000 placement units at $10 per units to initial stockholder on August 14, 2013	11,500,000	115	11,499,885
Sale of 1,150,000 placement units at $10 per units to initial stockholder on August 14, 2013, Shares		1,150,000
Proceeds subject to possible redemption of 16,394,339 shares at redemption value	(168,205,918)	(1,639)	(168,204,279)
Proceeds subject to possible redemption of 16,394,339 shares at redemption value, Shares		(16,394,339)
Change in proceeds subject to possible redemption to 16,344,282 shares at redemption value	513,587	5	513,582
Change in proceeds subject to possible redemption to 16,344,282 shares at redemption value, Shares		50,057
Net loss attributable to common stock not subject to possible redemption	(513,587)			(513,587)
Ending Balance, Value at Dec. 31, 2013	5,000,011	827	5,512,771	(513,587)
Ending Balance, Share at Dec. 31, 2013		8,264,051
Change in proceeds subject to possible redemption to 15,840,893 shares at redemption value	5,164,776	50	5,164,726
Change in proceeds subject to possible redemption to 15,840,893 shares at redemption value, Shares		503,389
Net loss attributable to common stock not subject to possible redemption	(5,164,776)			(5,164,776)
Ending Balance, Value at Jun. 27, 2014	$ 5,000,011	$ 877	$ 10,677,497	$ (5,678,363)
Ending Balance, Share at Jun. 27, 2014		8,767,440

Trust account (Details) (USD $)	7 Months Ended
Trust account (Details) (USD $)	Dec. 31, 2013
Schedule of held-to-maturity securities
Carrying Amount	$ 177,096,391
US Treasury Securities [Member]
Schedule of held-to-maturity securities
Carrying Amount	177,096,391
Unrealized Holding Gain	3,296
Fair Value	$ 177,099,687