Aqcuisitions and Purchase Accounting (Tables)
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12 Months Ended |
Dec. 28, 2013
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Business Acquisition [Line Items] |
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Schedule of Business Acquisition Pro Forma Information |
The following unaudited results of operations for the twelve months ended December 28, 2013 and December 29, 2012, reflect the operations of Viking on a stand-alone basis (in thousands): | | | | | | | | | | Twelve Months Ended | | Dec 28, 2013 | | Dec 29, 2012 | Net sales | $ | 233,106 |
| | $ | 205,398 |
| Income (loss) from operations | $ | 11,084 |
| | $ | (44,998 | ) |
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Beech Ovens [Member]
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Business Acquisition [Line Items] |
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Schedule of Business Acquisitions, by Acquisition [Table Text Block] |
The final allocation of cash paid for the Beech acquisition is summarized as follows (in thousands): | | | | | | | | | | | | | | (as initially reported) Apr 12, 2011 | | Measurement Period Adjustments | | (as adjusted) Apr 12, 2011 | Cash | $ | 525 |
| | $ | — |
| | $ | 525 |
| Current assets | 1,145 |
| | (299 | ) | | 846 |
| Property, plant and equipment | 57 |
| | — |
| | 57 |
| Goodwill | 11,433 |
| | (192 | ) | | 11,241 |
| Other intangibles | 2,317 |
| | (294 | ) | | 2,023 |
| Current liabilities | (1,100 | ) | | (41 | ) | | (1,141 | ) | Other non-current liabilities | (893 | ) | | 826 |
| | (67 | ) | | | | | | | Net assets acquired and liabilities assumed | $ | 13,484 |
| | $ | — |
| | $ | 13,484 |
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Lincat [Member]
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Business Acquisition [Line Items] |
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Schedule of Business Acquisitions, by Acquisition [Table Text Block] |
The final allocation of cash paid for the Lincat acquisition is summarized as follows (in thousands): | | | | | | | | | | | | | | (as initially reported) May 27, 2011 | | Measurement Period Adjustments | | (as adjusted) May 27, 2011 | Cash | $ | 12,392 |
| | $ | — |
| | $ | 12,392 |
| Current assets | 16,992 |
| | (29 | ) | | 16,963 |
| Property, plant and equipment | 14,368 |
| | — |
| | 14,368 |
| Goodwill | 45,765 |
| | (7,274 | ) | | 38,491 |
| Other intangibles | 31,343 |
| | 1,976 |
| | 33,319 |
| Current liabilities | (10,924 | ) | | 1,174 |
| | (9,750 | ) | Long-term deferred tax liability | (13,803 | ) | | 4,153 |
| | (9,650 | ) | Other non-current liabilities | (1,611 | ) | | — |
| | (1,611 | ) | | | | | | | Net assets acquired and liabilities assumed | $ | 94,522 |
| | $ | — |
| | $ | 94,522 |
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Danfotech [Member]
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Business Acquisition [Line Items] |
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Schedule of Business Acquisitions, by Acquisition [Table Text Block] |
The final allocation of cash paid for the Danfotech acquisition is summarized as follows (in thousands):
| | | | | | | | | | | | | | (as initially reported) Jul 5, 2011 | | Measurement Period Adjustments | | (as adjusted) Jul 5, 2011 | Cash | $ | 165 |
| | $ | — |
| | $ | 165 |
| Deferred tax asset | — |
| | 235 |
| | 235 |
| Current assets | 1,073 |
| | (370 | ) | | 703 |
| Property, plant and equipment | 102 |
| | (55 | ) | | 47 |
| Goodwill | 3,423 |
| | 2,255 |
| | 5,678 |
| Other intangibles | 1,864 |
| | (778 | ) | | 1,086 |
| Other assets | 4 |
| | — |
| | 4 |
| Current liabilities | (309 | ) | | (807 | ) | | (1,116 | ) | Long-term deferred tax liability | (46 | ) | | (91 | ) | | (137 | ) | Other non-current liabilities | — |
| | (750 | ) | | (750 | ) | | | | | | | Consideration paid at closing | $ | 6,276 |
| | $ | (361 | ) | | $ | 5,915 |
| | | | | | | Additional assets acquired post closing | — |
| | 730 |
| | 730 |
| Contingent consideration | 1,500 |
| | — |
| | 1,500 |
| | | | | | | Net assets acquired and liabilities assumed | $ | 7,776 |
| | $ | 369 |
| | $ | 8,145 |
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Maurer [Member]
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Business Acquisition [Line Items] |
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Schedule of Business Acquisitions, by Acquisition [Table Text Block] |
The final allocation of cash paid for the Maurer acquisition is summarized as follows (in thousands): | | | | | | | | | | | | | | (as initially reported) Jul 22, 2011 | | Measurement Period Adjustments | | (as adjusted) Jul 22, 2011 | Current assets | $ | 1,673 |
| | $ | (668 | ) | | $ | 1,005 |
| Property, plant and equipment | 628 |
| | — |
| | 628 |
| Goodwill | 870 |
| | 350 |
| | 1,220 |
| Other intangibles | 922 |
| | — |
| | 922 |
| Current liabilities | (246 | ) | | (265 | ) | | (511 | ) | | | | | | | Net assets acquired and liabilities assumed | $ | 3,847 |
| | $ | (583 | ) | | $ | 3,264 |
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Auto-Bake [Member]
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Business Acquisition [Line Items] |
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Schedule of Business Acquisitions, by Acquisition [Table Text Block] |
The final allocation of cash paid for the Auto-Bake acquisition is summarized as follows (in thousands):
| | | | | | | | | | | | | | (as initially reported) Aug 1, 2011 | | Measurement Period Adjustments | | (as adjusted) Aug 1, 2011 | Cash | $ | 110 |
| | $ | — |
| | $ | 110 |
| Current assets | 3,209 |
| | 47 |
| | 3,256 |
| Property, plant and equipment | 477 |
| | — |
| | 477 |
| Goodwill | 16,259 |
| | 1,865 |
| | 18,124 |
| Other intangibles | 6,784 |
| | (2,726 | ) | | 4,058 |
| Other assets | 336 |
| | (11 | ) | | 325 |
| Current liabilities | (2,506 | ) | | 8 |
| | (2,498 | ) | Long-term deferred tax liability | (2,035 | ) | | 817 |
| | (1,218 | ) | | | | | | | Net assets acquired and liabilities assumed | $ | 22,634 |
| | $ | — |
| | $ | 22,634 |
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Drake [Member]
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Business Acquisition [Line Items] |
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Schedule of Business Acquisitions, by Acquisition [Table Text Block] |
The final allocation of cash paid for the Drake acquisition is summarized as follows (in thousands): | | | | | | | | | | | | | | (as initially reported) Dec 2, 2011 | | Measurement Period Adjustments | | (as adjusted) Dec 2, 2011 | Cash | $ | 427 |
| | $ | — |
| | $ | 427 |
| Deferred tax asset | 390 |
| | 56 |
| | 446 |
| Current assets | 4,245 |
| | (213 | ) | | 4,032 |
| Property, plant and equipment | 1,773 |
| | — |
| | 1,773 |
| Goodwill | 15,237 |
| | 474 |
| | 15,711 |
| Other intangibles | 5,810 |
| | — |
| | 5,810 |
| Other assets | 9 |
| | — |
| | 9 |
| Current liabilities | (3,334 | ) | | 54 |
| | (3,280 | ) | Long-term deferred tax liability | (2,395 | ) | | 32 |
| | (2,363 | ) | | | | | | |
| Net assets acquired and liabilities assumed | $ | 22,162 |
| | $ | 403 |
| | $ | 22,565 |
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Armor Inox [Member]
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Business Acquisition [Line Items] |
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Schedule of Business Acquisitions, by Acquisition [Table Text Block] |
The final allocation of cash paid for the Armor Inox acquisition is summarized as follows (in thousands): | | | | | | | | | | | | | | (as initially reported) Dec 21, 2011 | | Measurement Period Adjustments | | (as adjusted) Dec 21, 2011 | Cash | $ | 18,201 |
| | $ | — |
| | $ | 18,201 |
| Current assets | 14,612 |
| | (958 | ) | | 13,654 |
| Property, plant and equipment | 941 |
| | 630 |
| | 1,571 |
| Goodwill | 23,789 |
| | 2,346 |
| | 26,135 |
| Other intangibles | 12,155 |
| | (2,735 | ) | | 9,420 |
| Other assets | 25 |
| | — |
| | 25 |
| Current liabilities | (18,440 | ) | | (186 | ) | | (18,626 | ) | Long-term deferred tax liability | (3,975 | ) | | 903 |
| | (3,072 | ) | Other non-current liabilities | (450 | ) | | — |
| | (450 | ) | | | | | | |
| Net assets acquired and liabilities assumed | $ | 46,858 |
| | $ | — |
| | $ | 46,858 |
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Baker [Member]
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Business Acquisition [Line Items] |
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Schedule of Business Acquisitions, by Acquisition [Table Text Block] |
The final allocation of cash paid for the Baker acquisition is summarized as follows (in thousands): | | | | | | | | | | | | | | (as initially reported) Mar 14, 2012 | | Measurement Period Adjustments | | (as adjusted) Mar 14, 2012 | Current assets | $ | 4,617 |
| | $ | (2,236 | ) | | $ | 2,381 |
| Property, plant and equipment | 221 |
| | — |
| | 221 |
| Goodwill | 5,797 |
| | 1,481 |
| | 7,278 |
| Other intangibles | — |
| | 750 |
| | 750 |
| Current liabilities | (385 | ) | | 5 |
| | (380 | ) | | | | | | | Net assets acquired and liabilities assumed | $ | 10,250 |
| | $ | — |
| | $ | 10,250 |
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Stewart [Member]
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Business Acquisition [Line Items] |
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Schedule of Business Acquisitions, by Acquisition [Table Text Block] |
(in thousands) | | | | | | | | | | | | | | (as initially reported) Sep 5, 2012 | | Measurement Period Adjustments | | (as adjusted) Sep 5, 2012 | Cash | $ | — |
| | $ | 244 |
| | $ | 244 |
| Current assets | 11,839 |
| | (1,922 | ) | | 9,917 |
| Property, plant and equipment | 653 |
| | 583 |
| | 1,236 |
| Goodwill | 17,886 |
| | (2,140 | ) | | 15,746 |
| Other intangibles | 6,850 |
| | 4,030 |
| | 10,880 |
| Current liabilities | (5,228 | ) | | (1,511 | ) | | (6,739 | ) | Other non-current liabilities | (4,000 | ) | | (587 | ) | | (4,587 | ) | | | | | | | Consideration paid at closing | $ | 28,000 |
| | $ | (1,303 | ) | | $ | 26,697 |
| | | | | | | Contingent consideration | 4,000 |
| | 587 |
| | 4,587 |
| | | | | | | Net assets acquired and liabilities assumed | $ | 32,000 |
| | $ | (716 | ) | | $ | 31,284 |
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Nieco [Member]
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Business Acquisition [Line Items] |
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Schedule of Business Acquisitions, by Acquisition [Table Text Block] |
(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 |
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Viking Range Corporation [Member]
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Business Acquisition [Line Items] |
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Schedule of Business Acquisitions, by Acquisition [Table Text Block] |
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 |
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Distributors [Member]
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Business Acquisition [Line Items] |
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Schedule of Business Acquisitions, by Acquisition [Table Text Block] |
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 dates to estimate the fair value of assets acquired and liabilities assumed (in thousands):
| | | | | | | | | | | | | | (as initially reported) Jun 29, 2013 | | Preliminary Measurement Period Adjustments | | (as adjusted) Jun 29, 2013 | Current assets | $ | 21,390 |
| | $ | (1,972 | ) | | $ | 19,418 |
| Property, plant and equipment | 1,318 |
| | — |
| | 1,318 |
| Goodwill | 1,709 |
| | 1,972 |
| | 3,681 |
| 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 |
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Celfrost [Member]
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Business Acquisition [Line Items] |
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Schedule of Business Acquisitions, by Acquisition [Table Text Block] |
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 | Current assets | $ | 5,638 |
| Property, plant and equipment | 182 |
| Goodwill | 5,943 |
| Other intangibles | 4,333 |
| Other assets | 4 |
| Current liabilities | (3,979 | ) | Other non-current liabilities | (875 | ) | | | Consideration paid at closing | $ | 11,246 |
| | | Deferred payments | 1,067 |
| | | Net assets acquired and liabilities assumed | $ | 12,313 |
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Wunder-Bar [Member]
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Business Acquisition [Line Items] |
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Schedule of Business Acquisitions, by Acquisition [Table Text Block] |
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 | Cash | $ | 857 |
| Deferred tax asset | 50 |
| Current assets | 13,127 |
| Property, plant and equipment | 1,735 |
| Goodwill | 45,056 |
| Other intangibles | 30,000 |
| Current liabilities | (5,013 | ) | Long-term tax liabilities | (10,811 | ) | Other non-current liabilities | (1 | ) | | | Net assets acquired and liabilities assumed | $ | 75,000 |
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