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Acquisitions and Purchase Accounting (Tables)
9 Months Ended
Sep. 27, 2014
PES [Member]
 
Schedule of Business Acquisitions, by Acquisition
The following estimated fair values of assets acquired and liabilities assumed are provisional and are based on the information that was available as of the acquisition date to estimate the fair value of assets acquired and liabilities assumed (in thousands):
 
(as initially reported) Mar 31, 2014
 
Preliminary Measurement Period Adjustments
 
(as adjusted) Mar 31, 2014
Current assets
$
2,211

 
$

 
$
2,211

Property, plant and equipment
3,493

 

 
3,493

Goodwill
10,792

 
55

 
10,847

Other intangibles
1,600

 

 
1,600

Other assets
21

 

 
21

Current liabilities
(3,117
)
 
(55
)
 
(3,172
)
 
 
 
 
 
 
Consideration paid at closing
$
15,000

 
$

 
$
15,000

 
 
 
 
 
 
Contingent consideration
$
2,301

 
55

 
2,356

 
 
 
 
 
 
Net assets acquired and liabilities assumed
$
17,301

 
$
55

 
$
17,356

Nieco Corporation [Member]
 
Schedule of Business Acquisitions, by Acquisition
The final allocation of cash paid for the Nieco acquisition is summarized as follows (in thousands): 
 
(as initially reported) Oct 31, 2012

Measurement Period Adjustments

(as adjusted)
Oct 31, 2012
Cash
$
140


$


$
140

Current assets
4,011




4,011

Property, plant and equipment
268




268

Goodwill
18,855


(3,473
)

15,382

Other intangibles
5,620


4,060


9,680

Current liabilities
(1,836
)



(1,836
)
Other non-current liabilities
(3,058
)

(587
)

(3,645
)
 
 
 
 
 
 
Consideration paid at closing
$
24,000


$


$
24,000

 
 




Contingent consideration
3,058


587


3,645

 
 
 
 
 
 
Net assets acquired and liabilities assumed
$
27,058


$
587


$
27,645

Viking Range Corporation [Member]
 
Schedule of Business Acquisitions, by Acquisition
The final allocation of cash paid for the Viking acquisition is summarized as follows (in thousands): 
 
(as initially reported) Dec 31, 2012
 
Measurement Period Adjustments
 
(as adjusted) Dec 31, 2012
Cash
$
6,900

 
$
(121
)
 
$
6,779

Current assets
40,794

 
(2,385
)
 
38,409

Property, plant and equipment
76,693

 
(20,446
)
 
56,247

Goodwill
144,833

 
(32,752
)
 
112,081

Other intangibles
152,500

 
44,500

 
197,000

Other assets
12,604

 
865

 
13,469

Current liabilities
(52,202
)
 
(886
)
 
(53,088
)
Other non-current liabilities
(2,386
)
 
(1
)
 
(2,387
)
 
 
 
 
 
 
Net assets acquired and liabilities assumed
$
379,736

 
$
(11,226
)
 
$
368,510

Distributors [Member]
 
Schedule of Business Acquisitions, by Acquisition
for the Viking Distributors 2013 is summarized as follows(in thousands): 
 
(as initially reported) Jun 29, 2013

Measurement Period Adjustments

(as adjusted) Jun 29, 2013
Current assets
$
21,390

 
$
(3,599
)
 
$
17,791

Property, plant and equipment
1,318

 

 
1,318

Goodwill
1,709

 
3,599

 
5,308

Current liabilities
(804
)
 

 
(804
)
 
 
 
 
 
 
Net assets acquired and liabilities assumed
$
23,613

 
$

 
$
23,613

 
 
 
 
 
 
Forgiveness of liabilities owed to Viking
(8,697
)
 

 
(8,697
)
 
 
 
 
 
 
Consideration paid at closing
$
14,916

 
$

 
$
14,916

Celfrost [Member]
 
Schedule of Business Acquisitions, by Acquisition
The following estimated fair values of assets acquired and liabilities assumed are provisional and are based on the information that was available as of the acquisition date to estimate the fair value of assets acquired and liabilities assumed (in thousands):
 
(as initially reported) Oct 15, 2013
 
Preliminary Measurement Period Adjustments
 
(as adjusted) Oct 15, 2013
Current assets
$
5,638

 
$
(143
)
 
$
5,495

Property, plant and equipment
182

 

 
182

Goodwill
5,943

 
143

 
6,086

Other intangibles
4,333

 

 
4,333

Other assets
4

 

 
4

Current liabilities
(3,979
)
 

 
(3,979
)
Other non-current liabilities
(875
)
 

 
(875
)
 
 
 
 
 
 
Consideration paid at closing
$
11,246

 
$

 
$
11,246

 
 
 
 
 
 
Deferred payments
1,067

 

 
1,067

 
 
 
 
 
 
Net assets acquired and liabilities assumed
$
12,313

 
$

 
$
12,313

Wunder-Bar [Member]
 
Schedule of Business Acquisitions, by Acquisition
The following estimated fair values of assets acquired and liabilities assumed are provisional and are based on the information that was available as of the acquisition date to estimate the fair value of assets acquired and liabilities assumed (in thousands):

(as initially reported) Dec 17, 2013
 
Preliminary Measurement Period Adjustments
 
(as adjusted) Dec 17, 2013
Cash
$
857

 
$

 
$
857

Deferred tax asset
50

 
78

 
128

Current assets
13,127

 
1,075

 
14,202

Property, plant and equipment
1,735

 
(312
)
 
1,423

Goodwill
45,056

 
(3,223
)
 
41,833

Other intangibles
30,000

 

 
30,000

Other assets

 
289

 
289

Current liabilities
(5,013
)
 
2,942

 
(2,071
)
Long-term tax liabilities
(10,811
)
 
(404
)
 
(11,215
)
Other non-current liabilities
(1
)
 

 
(1
)
 
 
 
 
 
 
Net assets acquired and liabilities assumed
$
75,000

 
$
445

 
$
75,445

Market Forge [Member]
 
Schedule of Business Acquisitions, by Acquisition
The following estimated fair values of assets acquired and liabilities assumed are provisional and are based on the information that was available as of the acquisition date to estimate the fair value of assets acquired and liabilities assumed (in thousands):
 
(as initially reported) Jan 7, 2014
 
Preliminary Measurement Period Adjustments
 
(as adjusted) Jan 7, 2014
Current assets
$
2,051

 
$

 
$
2,051

Property, plant and equipment
120

 

 
120

Goodwill
5,252

 
408

 
5,660

Other intangibles
4,191

 

 
4,191

Current liabilities
(4,374
)
 
(408
)
 
(4,782
)
 
 
 
 
 
 
Consideration paid at closing
$
7,240

 
$

 
$
7,240

 
 
 
 
 
 
Deferred payments
3,000

 

 
3,000

Contingent consideration
$
1,374

 
$
80

 
$
1,454

 
 
 
 
 
 
Net assets acquired and liabilities assumed
$
11,614

 
$
80

 
$
11,694

Distributors 2014 [Member]
 
Schedule of Business Acquisitions, by Acquisition
The following estimated fair values of assets acquired and liabilities assumed are provisional and are based on the information that was available as of the acquisition date to estimate the fair value of assets acquired and liabilities assumed (in thousands):
 
(as initially reported) Jan 31, 2014
 
Preliminary Measurement Period Adjustments
 
(as adjusted) Jan 31, 2014
Current assets
$
35,909

 
$
(6,078
)
 
$
29,831

Property, plant and equipment
2,000

 
(62
)
 
1,938

Goodwill
7,552

 
6,145

 
13,697

Current liabilities
(1,005
)
 
(5
)
 
(1,010
)
 
 
 
 
 
 
Net assets acquired and liabilities assumed
$
44,456

 
$

 
$
44,456

 
 
 
 
 
 
Forgiveness of liabilities owed to Viking
(5,971
)
 

 
(5,971
)


 
 
 
 
Consideration paid at closing
$
38,485

 
$

 
$
38,485

Concordia [Member]
 
Schedule of Business Acquisitions, by Acquisition
The following estimated fair values of assets acquired and liabilities assumed are provisional and are based on the information that was available as of the acquisition date to estimate the fair value of assets acquired and liabilities assumed (in thousands):
 
(as initially reported) Sep 8, 2014
Cash
$
345

Current assets
3,767

Goodwill
11,255

Other intangibles
4,500

Current liabilities
(2,296
)
Other non-current liabilities
(4,710
)
 
 
Consideration paid at closing
$
12,861

 
 
Contingent consideration
$
4,710

 
 
Net assets acquired and liabilities assumed
$
17,571