10-Q

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 22, 2013.

OR

¨ 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: 000-31127

SPARTAN STORES, INC.

(Exact Name of Registrant as Specified in Its Charter)

Michigan	38-0593940
(State or Other Jurisdiction of Incorporation or Organization)	(I.R.S. Employer Identification No.)
850 76th Street, S.W. P.O. Box 8700 Grand Rapids, Michigan	49518
(Address of Principal Executive Offices)	(Zip Code)

(616) 878-2000

(Registrant’s Telephone Number, Including Area Code)

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 Web site, if any, every Interactive Data 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, a non-accelerated filer, or a smaller reporting company. See the definitions of “large accelerated filer,” “accelerated filer” and “smaller reporting company” in Rule 12b-2 of the Exchange Act.

Large accelerated filer	¨	Accelerated filer	x
Non-accelerated filer	¨	Smaller Reporting Company	¨

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

As of July 29, 2013 the registrant had 21,898,253 outstanding shares of common stock, no par value.

FORWARD-LOOKING STATEMENTS

The matters discussed in this Quarterly Report on Form 10-Q, in our press releases and in our website-accessible conference calls with analysts and investor presentations include “forward-looking statements” about the plans, strategies, objectives, goals or expectations of Spartan Stores, Inc. and subsidiaries (“Spartan Stores”). These forward-looking statements are identifiable by words such as “expects,” “anticipates,” “plans,” “believes,” “estimates,” “guidance,” “outlook” or is “confident” that a particular occurrence or event “began,” “will,” “may,” “could,” “should” or “will likely” result or occur, or “appears” to have occurred, or will “continue” in the future, that a development is an “opportunity,” a “priority,” a “strategy,” or “initiative” or similarly stated expectations. Accounting estimates, such as those described under the heading “Critical Accounting Policies” in Part I, Item 2 of this Form 10-Q, are inherently forward-looking. Our asset impairment, restructuring cost provisions and fair value measurements are estimates and actual costs may be more or less than these estimates and differences may be material. You should not place undue reliance on these forward-looking statements, which speak only as of the date of the Quarterly Report, release, presentation, or statement.

In addition to other risks and uncertainties described in connection with the forward-looking statements contained in this Quarterly Report on Form 10-Q, Spartan Stores’ Annual Report on Form 10-K for the year ended March 30, 2013 (in particular, you should refer to the discussion of “Risk Factors” in Item 1A of our Annual Report on Form 10-K) and other periodic reports filed with the Securities and Exchange Commission, there are many important factors that could cause actual results to differ materially. Our ability to maintain and improve our retail-store performance; assimilate acquired stores or merged businesses; maintain or grow sales; respond successfully to competitors, the weak economic environment or changing consumer behavior; maintain or increase gross margin; anticipate and successfully respond to openings of competitors; maintain or improve customer and supplier relationships; realize expected benefits of new customer relationships or capital investments, new retail banner, loyalty program, warehouse consolidation, and store openings; realize growth opportunities; expand our customer base; realize expected synergies; reduce operating costs; generate cash; continue to meet the terms of our debt covenants; continue to pay dividends and repurchase shares; and implement the other programs, initiatives, plans, priorities, strategies, objectives, goals or expectations described in this Quarterly Report, our other reports or presentations, our press releases and our public comments is not certain and will be affected by changes in economic conditions generally or in the markets and geographic areas that we serve, adverse effects of the changing food and distribution industries and other factors including, but not limited to, those discussed below.

Anticipated future sales are subject to competitive pressures from many sources. Our Distribution and Retail businesses compete with many distributors, supercenters, warehouse discount stores, supermarkets and other retail stores selling food and related products, pharmacies and product manufacturers. Future sales will be dependent on the number of retail stores that we own and operate, our ability to retain and add to the retail stores to whom we distribute, competitive pressures in the retail industry generally and our geographic markets specifically, our ability to implement effective new marketing and merchandising programs and unseasonable weather conditions. Competitive pressures in these and other business segments may result in unexpected reductions in sales volumes, product prices or service fees.

Our operating and administrative expenses, and as a result, our net earnings and cash flows, may be adversely affected by changes in costs associated with, among other factors: difficulties in the operation of our business segments; future business acquisitions; adverse effects on business relationships with independent retail grocery store customers; difficulties in the retention or hiring of employees; labor stoppages or disputes; business and asset divestitures; increased transportation or fuel costs; current or future lawsuits and administrative proceedings; and losses or financial difficulties of customers or suppliers. Our future costs for pension and postretirement benefit costs may be adversely affected by changes in actuarial assumptions and methods, investment policy, actual investment return, the total amount of lump-sum payments to plan participants which could trigger settlement accounting and the composition of the group of employees and retirees covered, changes in our business that result in a withdrawal liability under multi-employer plans, the actions, contributions and financial condition of other employers who participate in multi-employer plans to which we contribute and the funding levels of these plans. Our future income tax expense, and as a result, our net earnings and cash flows, could be adversely affected by changes in tax laws and related interpretations. Our accounting estimates could change and the actual effects of changes in accounting principles could deviate from our estimates due to changes in facts, assumptions, or acceptable methods and actual results may vary materially from our estimates. Our operating and administrative expenses, net earnings and cash flow could also be adversely affected by changes in our sales mix. Our ongoing cost

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reduction initiatives and changes in our marketing and merchandising programs may not be as successful as anticipated. Acts of terrorism, war, natural disaster, fire, accident, and severe weather may adversely affect the availability of and our ability to operate our warehouses and other facilities, and may adversely affect consumer buying behavior, fuel costs, shipping and transportation costs, product cost inflation or deflation and its impact on LIFO expense. General economic conditions and unemployment, particularly in Michigan, government assistance programs, health care reform, or other circumstances beyond our control, may adversely affect consumer buying behavior. A combination of the aforementioned factors, coupled with prolonged general economic weakness, could result in goodwill and other long-lived asset impairment charges.

Our future interest expense and income also may differ from current expectations, depending upon, among other factors: the amount of additional borrowings; changes in our borrowing agreements; changes in the interest rate environment; changes in accounting pronouncements; and changes in the amount of fees received or paid. The availability of our secured loan agreement depends on compliance with the terms of the loan agreement and financial stability of the banking community.

Although Spartan Stores and Nash Finch Company have signed a definitive merger agreement, there is no assurance that they will complete the proposed merger. The merger agreement will terminate if the companies do not receive the necessary approval of Spartan Stores’ shareholders or Nash Finch’s stockholders and government approvals, or if any other conditions to closing are not satisfied. The availability of the loans intended to refinance existing credit facilities of Spartan Stores and Nash Finch in connection with the merger is subject to the satisfaction of certain conditions set forth in the commitment letter relating to such loans, which is not assured and not all of which are within Spartan Stores’ control. Additional risks and uncertainties related to the proposed merger include, but are not limited to, the successful integration of Spartan Stores’ and Nash Finch’s business and the combined company’s ability to compete in the highly competitive grocery distribution, retail grocery and military and exchange distribution channels.

This section is intended to provide meaningful cautionary statements. This should not be construed as a complete list of all economic, competitive, governmental, technological and other factors that could adversely affect our expected consolidated financial position, results of operations or liquidity. Additional risks and uncertainties not currently known to Spartan Stores or that Spartan Stores currently believes are immaterial also may impair its business, operations, liquidity, financial condition and prospects. We undertake no obligation to update or revise our forward-looking statements to reflect developments that occur or information obtained after the date of this Quarterly Report.

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SPARTAN STORES, INC. AND SUBSIDIARIES

CONDENSED CONSOLIDATED BALANCE SHEETS

(In thousands)

(Unaudited)

	June 22, 2013			March 30, 2013
Assets
Current assets
Cash and cash equivalents	$	4,163		$	6,097
Accounts receivable, net		60,087			60,979
Inventories, net		135,126			124,657
Prepaid expenses		10,037			10,822
Other current assets		1,202			1,304
Deferred taxes on income		1,558			2,310
Total current assets		212,173			206,169
Goodwill		246,665			246,840
Other, net		64,344			64,532
Property and equipment, net		269,109			272,126
Total assets	$	792,291		$	789,667
Liabilities and Shareholders’ Equity
Current liabilities
Accounts payable	$	129,680		$	120,651
Accrued payroll and benefits		32,311			38,356
Accrued income taxes		1,309			6,132
Other accrued expenses		24,152			23,784
Current maturities of long-term debt and capital lease obligations		3,937			4,067
Total current liabilities		191,389			192,990
Long-term liabilities
Deferred income taxes		81,226			80,578
Postretirement benefits		14,262			14,092
Other long-term liabilities		18,905			20,476
Long-term debt and capital lease obligations		148,031			145,876
Total long-term liabilities		262,424			261,022
Commitments and contingencies (Note 5)
Shareholders’ equity
Common stock, voting, no par value; 50,000 shares authorized; 21,896 and 21,751 shares outstanding		146,468			146,564
Preferred stock, no par value, 10,000 shares authorized; no shares outstanding		—			—
Accumulated other comprehensive loss		(13,481	)		(13,687	)
Retained earnings		205,491			202,778
Total shareholders’ equity		338,478			335,655
Total liabilities and shareholders’ equity	$	792,291		$	789,667

See accompanying notes to condensed consolidated financial statements.

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SPARTAN STORES, INC. AND SUBSIDIARIES

CONDENSED CONSOLIDATED STATEMENTS OF EARNINGS

(In thousands, except per share data)

(Unaudited)

	12 Weeks Ended
	June 22, 2013			June 23, 2012
Net sales	$	612,405		$	603,912
Cost of sales		487,129			482,192
Gross profit		125,276			121,720
Operating expenses
Selling, general and administrative		114,353			110,007
Restructuring and asset impairment charges		987			—
Total operating expenses		115,340			110,007
Operating earnings		9,936			11,713
Other income and expenses
Interest expense		2,265			3,156
Other, net		(9	)		(48	)
Total other income and expenses		2,256			3,108
Earnings before income taxes and discontinued operations		7,680			8,605
Income taxes		2,896			2,529
Earnings from continuing operations		4,784			6,076
Loss from discontinued operations, net of taxes		(101	)		(73	)
Net earnings	$	4,683		$	6,003
Basic earnings per share:
Earnings from continuing operations	$	0.22		$	0.28
Loss from discontinued operations		(0.01	)*		(0.01	)*
Net earnings	$	0.21		$	0.27
Diluted earnings per share:
Earnings from continuing operations	$	0.22		$	0.28
Loss from discontinued operations		(0.01	)*		(0.01	)*
Net earnings	$	0.21		$	0.27
Weighted average shares outstanding:
Basic		21,810			21,853
Diluted		21,892			21,939

See accompanying notes to condensed consolidated financial statements.

* Includes Rounding

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SPARTAN STORES, INC. AND SUBSIDIARIES

CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME

(In thousands)

(Unaudited)

	12 Weeks Ended
	June 22, 2013			June 23, 2012
Net earnings	$	4,683		$	6,003
Other comprehensive income, before tax
Recognition of pension and postretirement benefits actuarial loss		336			—
Total other comprehensive income, before tax		336			—
Income tax related to items of other comprehensive income		(130	)		—
Comprehensive income	$	4,889		$	6,003

See accompanying notes to condensed consolidated financial statements.

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SPARTAN STORES, INC. AND SUBSIDIARIES

CONDENSED CONSOLIDATED STATEMENT OF SHAREHOLDERS’ EQUITY

(In thousands)

(Unaudited)

	Shares Outstanding			Common Stock			Accumulated Other Comprehensive Loss			Retained Earnings			Total
Balance – March 30, 2013		21,751		$	146,564		$	(13,687	)	$	202,778		$	335,655
Net earnings		—			—			—			4,683			4,683
Other comprehensive income		—			—			206			—			206
Dividends - $0.09 per share		—			—			—			(1,970	)		(1,970	)
Stock-based employee compensation		—			1,042			—			—			1,042
Issuances of common stock and related tax benefit on stock option exercises and bonus plan		7			79			—			—			79
Issuances of restricted stock and related income tax benefits		210			(50	)		—			—			(50	)
Cancellations of restricted stock		(72	)		(1,167	)		—			—			(1,167	)
Balance – June 22, 2013		21,896		$	146,468		$	(13,481	)	$	205,491		$	338,478

See accompanying notes to condensed consolidated financial statements.

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SPARTAN STORES, INC. AND SUBSIDIARIES

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS

(In thousands)

(Unaudited)

	12 Weeks Ended
	June 22, 2013			June 23, 2012
Cash flows from operating activities
Net earnings	$	4,683		$	6,003
Loss from discontinued operations		101			73
Earnings from continuing operations		4,784			6,076
Adjustments to reconcile net earnings to net cash provided by (used in) operating activities:
Restructuring and asset impairment charges		987			—
Convertible debt interest		—			890
Depreciation and amortization		9,424			9,015
LIFO expense		764			790
Postretirement benefits expense (income)		37			(52	)
Deferred taxes on income		1,230			3,862
Stock-based compensation expense		1,042			1,366
Excess tax benefit on stock compensation		(85	)		(199	)
Other, net		(16	)		24
Changes in operating assets and liabilities:
Accounts receivable		784			(2,663	)
Inventories		(11,233	)		(33,447	)
Prepaid expenses		725			(4,598	)
Other assets		91			(194	)
Accounts payable		11,391			20,009
Accrued payroll and benefits		(7,794	)		(8,069	)
Postretirement benefits		(88	)		(122	)
Accrued income taxes		(4,768	)		(12,352	)
Other accrued expenses and other liabilities		142			476
Net cash provided by (used in) operating activities		7,417			(19,188	)
Cash flows from investing activities
Purchases of property and equipment		(9,241	)		(6,544	)
Net proceeds from the sale of assets		99			—
Other		(110	)		(52	)
Net cash used in investing activities		(9,252	)		(6,596	)
Cash flows from financing activities
Proceeds from revolving credit facility		133,320			63,283
Payments on revolving credit facility		(130,166	)		(43,393	)
Share repurchase		—			(10,855	)
Repayment of other long-term debt		(1,130	)		(893	)
Financing fees paid		(27	)		(1,260	)
Excess tax benefit on stock compensation		85			199
Proceeds from exercise of stock options		45			64
Dividends paid		(1,970	)		(1,680	)
Net cash provided by financing activities		157			5,465
Cash flows from discontinued operations
Net cash used in operating activities		(256	)		(64	)
Net cash used in discontinued operations		(256	)		(64	)
Net decrease in cash and cash equivalents		(1,934	)		(20,383	)
Cash and cash equivalents at beginning of period		6,097			26,476
Cash and cash equivalents at end of period	$	4,163		$	6,093

See accompanying notes to condensed consolidated financial statements.

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SPARTAN STORES, INC. AND SUBSIDIARIES

NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

(Unaudited)

Note 1

Basis of Presentation and Significant Accounting Policies

The accompanying unaudited Condensed Consolidated Financial Statements (the “financial statements”) include the accounts of Spartan Stores, Inc. and its subsidiaries (“Spartan Stores”). All significant intercompany accounts and transactions have been eliminated.

In the opinion of management, the accompanying financial statements, taken as a whole, contain all adjustments, which are of a normal recurring nature, necessary to present fairly the financial position of Spartan Stores as of June 22, 2013, and the results of its operations and cash flows for the interim periods presented. Interim results are not necessarily indicative of results for a full year.

Note 2

Recently Issued Accounting Standards

In July 2012, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2012-02, “Intangibles-Goodwill and Other (Topic 350): Testing Indefinite-Lived Intangible Assets for Impairment.” ASU No. 2012-02 permits an entity to first assess qualitative factors to determine whether certain events and circumstances exist that indicate it is more likely than not that an indefinite-lived intangible asset is impaired. The more likely than not threshold is defined as having a likelihood of more than 50 percent. If as a result of the qualitative assessment it is determined that it is not more likely than not that the indefinite-lived intangible asset is impaired, then Spartan Stores is not required to take further action and calculate the fair value of a reporting unit. ASU No. 2012-02 was effective for annual and interim impairment tests performed for fiscal years beginning after September 15, 2012. The adoption did not have an impact on the financial statements.

In February 2013, the FASB issued ASU No. 2013-02, “Reporting Amounts Reclassified Out of Accumulated Other Comprehensive Income”. ASU No. 2013-02 requires companies to provide additional information about the amounts reclassified out of accumulated other comprehensive income by component. In addition, companies are required to present, either on the face of the financial statements or in the notes, significant amounts reclassified out of accumulated other comprehensive income by the respective lines of net income. The amendments are effective prospectively for reporting periods beginning after December 15, 2012. This ASU does not change the requirements for reporting net income or other comprehensive income. Because the standard only affects the presentation of comprehensive income and does not affect what is included in comprehensive income, this standard did not have a material effect on Spartan Stores’ financial statements.

Note 3

Restructuring and Asset Impairment

Restructuring and asset impairment charges for the first quarter of fiscal 2014 included in the Condensed Consolidated Statements of Earnings consisted of an asset impairment charge of approximately $1.0 million for an underperforming store and fuel center in the Retail segment.

The following table provides the activity of restructuring costs for the 12 weeks ended June 22, 2013. Accrued restructuring costs recorded in the Condensed Consolidated Balance Sheets are included in “Other accrued expenses” in Current liabilities and “Other long-term liabilities” in Long-term liabilities based on when the obligations are expected to be paid.

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(In thousands)
Balance at March 30, 2013	$	7,975
Changes in estimates		(206	)(a)
Accretion expense		70
Payments		(443	)
Balance at June 22, 2013	$	7,396

(a) Goodwill was reduced by $0.2 million as a result of these changes in estimates as the initial charges for certain stores were established in the purchase price allocations for previous acquisitions.

Included in the liability are lease obligations recorded at the present value of future minimum lease payments, calculated using a risk-free interest rate, and related ancillary costs from the date of closure to the end of the remaining lease term, net of estimated sublease income.

Note 4

Fair Value Measurements

Financial instruments include cash and cash equivalents, accounts and notes receivable, accounts payable and long-term debt. The carrying amounts of cash and cash equivalents, accounts and notes receivable, and accounts payable approximate fair value because of the short-term nature of these financial instruments. At June 22, 2013 and March 30, 2013 the estimated fair value and the book value of our debt instruments were as follows:

(In thousands)	June 22, 2013		March 30, 2013
Book value of debt instruments:
Current maturities of long-term debt and capital lease obligations	$	3,937	$	4,067
Long-term debt and capital lease obligations		148,031		145,876
Total book value of debt instruments		151,968		149,943
Fair value of debt instruments		154,321		152,758
Excess of fair value over book value	$	2,353	$	2,815

The estimated fair value of debt is based on market quotes for instruments with similar terms and remaining maturities (level 2 valuation techniques described below).

ASC 820 prioritizes the inputs to valuation techniques used to measure fair value into the following hierarchy:

Level 1: Quoted prices (unadjusted) in active markets for identical assets or liabilities.

Level 2: Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly.

Level 3: Unobservable inputs for the asset or liability, reflecting the reporting entities own assumptions about the assumptions that market participants would use in pricing.

Note 5

Commitments and Contingencies

Various lawsuits and claims, arising in the ordinary course of business, are pending or have been asserted against Spartan Stores. While the ultimate effect of such actions cannot be predicted with certainty, management believes that their outcome will not result in a material effect on the consolidated financial position, operating results or liquidity of Spartan Stores.

Spartan Stores contributes to the Teamsters Central States multi-employer pension plan based on obligations arising from its collective bargaining agreement covering its warehouse union associates. This plan provides retirement benefits to participants based on their service to contributing employers. The benefits are paid from assets held in

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trust for that purpose. Trustees are appointed by employers and unions; however, Spartan Stores is not a trustee. The trustees typically are responsible for determining the level of benefits to be provided to participants as well as for such matters as the investment of the assets and the administration of the plan. Spartan Stores will continue contributions to the Central States, Southeast and Southwest Areas Pension Fund under the terms outlined in the “Primary Schedule” of Central States’ Rehabilitation Plan. This schedule requires an increase in employer contributions of 4% over the previous year’s contribution in fiscal years 2014 - 2016.

Based on the most recent information available to Spartan Stores, we believe that the present value of actuarial accrued liabilities in this multi-employer plan significantly exceeds the value of the assets held in trust to pay benefits. Because we are one of a number of employers contributing to this plan, it is difficult to ascertain what the exact amount of the underfunding would be, although we anticipate that our contributions to this plan will increase each year. Spartan believes that funding levels have not changed significantly since year-end. To reduce this under funding we expect meaningful increases in expense as a result of required incremental multi-employer pension plan contributions over the years. Any adjustment for withdrawal liability will be recorded when it is probable that a liability exists and can be reasonably determined.

Note 6

Associate Retirement Plans

The following table provides the components of net periodic pension and postretirement benefit costs for the first quarter ended June 22, 2013 and June 23, 2012:

(In thousands)
12 Weeks Ended	Pension Benefits						SERP Benefits				Postretirement Benefits
	June 22, 2013			June 23, 2012			June 22, 2013		June 23, 2012		June 22, 2013			June 23, 2012
Service cost	$	—		$	—		$	—	$	—	$	60		$	45
Interest cost		517			597			7		10		87			93
Expected return on plan assets		(944	)		(1,038	)		—		—		—			—
Amortization of prior service cost		—			—			—		—		(12	)		(13	)
Recognized actuarial net loss		300			295			7		7		41			32
Net periodic (benefit) cost	$	(127	)	$	(146	)	$	14	$	17	$	176		$	157

No contributions have been made to the pension plan in fiscal 2014. No further contribution payments are required to be made in fiscal 2014 to meet the minimum pension funding requirements.

As previously stated in Note 5, Spartan Stores contributes to the Central States, Southeast and Southwest Areas Pension Fund (“Fund”) (EIN 7456500) at a pro rata fraction of 1% of total contributions. Spartan Store’s employer contributions during fiscal 2013 totaled $8.2 million, which Fund administrators represent is less than 5% of total employer contributions to the Fund.

Note 7

Other Comprehensive Income or Loss

Spartan Stores reports comprehensive income or loss in accordance with ASU 2012-13, “Comprehensive Income,” in the financial statements. Total comprehensive income is defined as all changes in shareholders’ equity during a period, other than those resulting from investments by and distributions to shareholders. Generally, for Spartan Stores, total comprehensive income equals net earnings plus or minus adjustments for pension and other postretirement benefits.

While total comprehensive income is the activity in a period and is largely driven by net earnings in that period, accumulated other comprehensive income or loss (“AOCI”) represents the cumulative balance of other comprehensive income, net of tax, as of the balance sheet date. For Spartan Stores, AOCI is the cumulative balance related to pension and other postretirement benefits.

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During the first quarter of fiscal 2014, $0.3 million was reclassified from AOCI to the Condensed Consolidated Statement of Earnings, of which $0.2 million increased selling, general and administrative expenses and $0.1 million reduced income taxes.

Note 8

Income Taxes

The effective income tax rate was 37.7% and 29.4% for the first quarter of fiscal 2014 and 2013, respectively. The difference from the Federal statutory rate for fiscal 2014 was due primarily to state income taxes, partially offset by tax credits. The difference from the Federal statutory rate for fiscal 2013 was primarily the result of changes to the state of Michigan tax laws. Income tax expense in the first quarter of fiscal 2013 includes a $0.7 million after-tax benefit due to these changes. Excluding this item the effective tax rate was 37.6%.

Note 9

Stock-Based Compensation

Spartan Stores has two shareholder-approved stock incentive plans that provide for the granting of incentive stock options, non-qualified stock options, stock appreciation rights, restricted stock, restricted stock units, stock awards, and other stock-based awards to directors, officers and other key associates.

Spartan Stores accounts for stock-based compensation awards in accordance with the provisions of ASC Topic 718 which requires that share-based payment transactions be accounted for using a fair value method and the related compensation cost recognized in the condensed consolidated financial statements over the period that an employee is required to provide services in exchange for the award. Spartan Stores recognized stock-based compensation expense (net of tax) of $0.7 million ($0.03 per diluted share) and $0.8 million ($0.04 per diluted share) for the first quarters ended June 22, 2013 and June 23, 2012, respectively, as a component of Operating expenses and Income taxes in the Condensed Consolidated Statements of Earnings.

The following table summarizes activity in the share-based compensation plans for the first quarters ended June 22, 2013:

	Shares Under Options			Weighted Average Exercise Price		Restricted Stock Awards			Weighted Average Grant-Date Fair Value
Outstanding at March 30, 2013		653,471		$	18.82		546,182		$	16.59
Granted		—			—		210,708			17.65
Exercised/Vested		(3,625	)		2.32		(225,600	)		16.94
Cancelled/Forfeited		(2,750	)		2.29		—			—
Outstanding at June 22, 2013		647,096		$	18.98		531,290		$	16.86
Vested and expected to vest in the future at June 22, 2013		647,096		$	18.98
Exercisable at June 22, 2013		647,096		$	18.98

There were no stock options granted during the first quarters ended June 22, 2013 and June 23, 2012.

As of June 22, 2013, total unrecognized compensation cost related to non-vested share-based awards granted under our stock incentive plans was $8.1 million for restricted stock. The remaining compensation costs not yet recognized are expected to be recognized over a weighted average period of 2.7 years for restricted stock. All compensation costs related to stock options has been recognized.

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Note 10

Discontinued Operations

Results of the discontinued operations are excluded from the accompanying notes to the financial statements for all periods presented, unless otherwise noted. There were no operations that were reclassified to discontinued operations during the first quarter of fiscal 2014.

Note 11

Supplemental Cash Flow Information

Non-cash financing activities include the issuance of restricted stock to employees and directors of $3.7 million and $3.8 million for the first quarters ended June 22, 2013 and June 23, 2012, respectively. Non-cash investing activities include capital expenditures recorded in current liabilities of $1.2 million and $4.0 million for the year-to-date periods ended June 22, 2013 and June 23, 2012, respectively. In the first quarter ended June 23, 2012, Spartan Stores entered into capital lease agreements totaling $2.8 million.

Note 12

Operating Segment Information

The following tables set forth information about Spartan Stores by operating segment:

(In thousands)	Distribution		Retail		Total
12 Weeks Ended June 22, 2013
Net sales	$	258,574	$	353,831	$	612,405
Inter-segment sales		150,760		—		150,760
Depreciation and amortization		2,094		7,397		9,491
Operating earnings		5,693		4,243		9,936
Capital expenditures		2,742		6,499		9,241
12 Weeks Ended June 23, 2012
Net sales	$	258,348	$	345,564	$	603,912
Inter-segment sales		149,624		—		149,624
Depreciation and amortization		1,959		6,711		8,670
Operating earnings		7,822		3,891		11,713
Capital expenditures		1,430		5,114		6,544

	June 22, 2013		March 30, 2013
Total assets
Distribution	$	262,650	$	254,326
Retail		524,306		529,840
Discontinued operations		5,335		5,501
Total	$	792,291	$	789,667

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The following table presents sales by type of similar product and services:

	12 Weeks Ended
(Dollars in thousands)	June 22, 2013				June 22, 2012
Non-perishables (1)	$	296,441	48.4	%	$	292,696	48.5	%
Perishables (2)		222,891	36.4			219,656	36.4
Pharmacy		47,866	7.8			49,761	8.2
Fuel		45,207	7.4			41,799	6.9
Consolidated net sales	$	612,405	100	%	$	603,912	100	%

⁽¹⁾  Consists primarily of general merchandise, grocery, beverages, snacks and frozen foods.

⁽²⁾  Consists primarily of produce, dairy, meat, bakery, deli, floral and seafood.

Note 13

Company-Owned Life Insurance

Spartan Stores holds variable universal life insurance policies on certain key associates. The company-owned policies have annual premium payments of $0.8 million. The net cash surrender value of approximately $3.3 million and $2.4 million at June 22, 2013 and June 23, 2012, respectively, is recorded on the balance sheet in Other Long-term Assets. These policies have an aggregate amount of life insurance coverage of approximately $15 million.

Note 14

Subsequent Event

On July 21, 2013, Spartan Stores entered into an Agreement and Plan of Merger providing for the merger of Spartan Stores and Nash Finch Company. Additional information regarding this merger can be found in Spartan Stores’ Form 8-K Current Report filed on July 22, 2013.

On July 24, 2013 a class action suit was commenced in Minnesota state court by Gordon Greenblatt against Nash-Finch Company, its board of directors, and Spartan Stores, Inc. The suit claims that the Nash-Finch board breached their fiduciary duties by approving the merger transaction, and asserts that Spartan Stores aided and abetted this asserted breach of fiduciary duty. The suit seeks an injunction against consummation of the merger, as well as an order that the defendants be directed to repay to Nash-Finch all damages it has incurred by virtue of the asserted breaches of fiduciary duty.

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ITEM 2. Management’s Discussion and Analysis of Financial Condition and Results of Operations

Executive Overview

Spartan Stores is a leading regional grocery distributor and grocery retailer, operating principally in Michigan, Indiana and Ohio.

We operate two reportable business segments: Distribution and Retail. Our Distribution segment provides a full line of grocery, general merchandise, health and beauty care, frozen and perishable items to approximately 390 independently owned grocery locations and our 102 corporate owned stores. Our Retail segment operates 102 retail supermarkets in Michigan including D&W Fresh Markets, Family Fare Supermarkets, Glen’s Markets, VG’s Food and Pharmacy, Forest Hills Foods and Valu Land. In addition, our retail segment operates 30 fuel centers/convenience stores, generally adjacent to our supermarket locations. Our retail supermarkets have a “neighborhood market” focus to distinguish them from supercenters.

Our sales and operating performance vary with seasonality. Our first and fourth quarters are typically our lowest sales quarters and therefore operating results are generally lower during these two quarters. Additionally, these two quarters can be affected by the timing of the Easter holiday, which results in a strong sales period. Many northern Michigan stores are dependent on tourism, which is affected by the economic environment and seasonal weather patterns, including, but not limited to, the amount and timing of snowfall during the winter months and the range of temperature during the summer months. Typically all quarters are 12 weeks, except for our third quarter, which is 16 weeks and includes the Thanksgiving and Christmas holidays.

Results of Operations

(Unaudited)	Percentage of Net Sales						Percentage Change
	June 22, 2013			June 23, 2012			Fiscal 2013 / Fiscal 2012
Net sales		100.00			100.0			1.4
Gross margin		20.5			20.1	*		2.9
Selling, general and administrative expenses		18.7			18.2			4.0
Restructuring and asset impairment		0.2			—				**
Operating earnings		1.6			1.9			(15.2	)
Other income and expenses		0.3	*		0.5			(27.4	)
Earnings before income taxes and discontinued operations		1.3			1.4			(10.8	)
Income taxes		0.5			0.4			14.5
Earnings from continuing operations		0.8			1.0			(21.3	)
Earnings from discontinued operations, net of taxes		0.0			0.0				**
Net earnings		0.8			1.0			(22.0	)

* Difference due to rounding

** Percentage change is not meaningful

Adjusted Operating Earnings

Adjusted operating earnings is a non-GAAP operating financial measure that the Company defines as operating earnings plus or minus adjustments for items that do not reflect the ongoing operating activities of the Company and costs associated with the closing of operational locations.

The Company believes that adjusted operating earnings provide a meaningful representation of its operating performance for the Company. The Company considers adjusted operating earnings as an additional way to measure operating performance on an ongoing basis. Adjusted operating earnings is meant to reflect the ongoing operating performance of all of its retail stores and wholesale operations; consequently, it excludes the impact of items that could be considered “non-operating” or “non-core” in nature, and also excludes the contributions of activities classified as discontinued operations. Because adjusted operating earnings is a performance measure that management uses to allocate resources, assess performance against its peers and evaluate overall performance, the Company believes it provides useful information for investors. In addition, securities analysts, fund managers and other shareholders and stakeholders that communicate with the Company request its operating financial results in adjusted operating earnings format.

Adjusted operating earnings is not a measure of performance under accounting principles generally accepted in the United States of America, and should not be considered as a substitute for operating earnings, cash flows from operating activities and other income or cash flow statement data. The Company’s definition of adjusted operating earnings may not be identical to similarly titled measures reported by other companies.

Following is a reconciliation of Operating earnings to adjusted operating earnings for the first quarters ended June 22, 2013 and June 23, 2012.

(Unaudited) (In thousands)	12 Weeks Ended June 22, 2013		12 Weeks Ended June 23, 2012
Operating earnings	$	9,936	$	11,713
Add:
Asset impairment and restructuring charges		987		—
Professional fees related to merger transaction		1,836		—
Professional fees related to tax planning		—		108
Adjusted operating earnings	$	12,759	$	11,821
Reconciliation of operating earnings to adjusted operating earnings by segment:
Retail:
Operating earnings	$	4,243	$	3,891
Add:
Asset impairment and restructuring charges		987		—
Adjusted operating earnings	$	5,230	$	3,891
Distribution:
Operating earnings	$	5,693	$	7,822
Add:
Professional fees related to merger transaction		1,836		—
Professional fees related to tax planning		—		108
Adjusted operating earnings	$	7,529	$	7,930

Adjusted Earnings from Continuing Operations

Adjusted earnings from continuing operations is a non-GAAP operating financial measure that we define as earnings from continuing operations plus or minus adjustments for items that do not reflect the ongoing operating activities of the Company and costs associated with the closing of operational locations.

We believe that adjusted earnings from continuing operations provides a meaningful representation of our operating performance for the Company. We consider adjusted earnings from continuing operations as an additional way to measure operating performance on an ongoing basis. Adjusted earnings from continuing operations is meant to reflect the ongoing operating performance of all of our retail stores and wholesale operations; consequently, it excludes the impact of items that could be considered “non-operating” or “non-core” in nature, and also excludes the contributions of activities classified as discontinued operations. We believe that adjusted earnings from continuing operations provides useful information for our investors because it is a performance measure that management uses

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to allocate resources, assess performance against its peers and evaluate overall performance. In addition, securities analysts, fund managers and other shareholders and stakeholders that communicate with us request our operating financial results in adjusted earnings from continuing operations format.

Adjusted earnings from continuing operations is not a measure of performance under accounting principles generally accepted in the United States of America, and should not be considered as a substitute for net earnings, cash flows from operating activities and other income or cash flow statement data. Our definition of adjusted earnings from continuing operations may not be identical to similarly titled measures reported by other companies.

Following is a reconciliation of Earnings from continuing operations to adjusted earnings from continuing operations for the first quarters ended June 22, 2013 and June 23, 2012.

(Unaudited) (In thousands, except per share data)	First Quarter
	June 22, 2013				June 23, 2012
	Earnings from continuing operations		Earnings from continuing operations per diluted share		Earnings from continuing operations			Earnings from continuing operations per diluted share
Earnings from continuing operations	$	4,784	$	0.22	$	6,076		$	0.28
Adjustments, net of taxes:
Restructuring and asset impairment charges		615		0.03		—			—
Professional fees related to merger transaction		1,144		0.05		—			—
Impact of state tax law changes*		—		—		(642	)		(0.03	)
Adjusted earnings from continuing operations	$	6,543	$	0.30	$	5,434		$	0.25

* $0.7 million benefit included in income tax expense and $0.1 million expense included in selling, general and administrative expenses.

Adjusted EBITDA

Consolidated Adjusted EBITDA is a non-GAAP operating financial measure that we define as net earnings from continuing operations plus depreciation and amortization, and other non-cash items including imputed interest, deferred (stock) compensation, the LIFO provision, as well as adjustments for items that do not reflect our ongoing operating activities and costs associated with the closing of operational locations, interest expense and the provision for income taxes to the extent deducted in the computation of Net Earnings.

We believe that Adjusted EBITDA provides a meaningful representation of our operating performance for Spartan Stores as a whole and for our operating segments. We consider Adjusted EBITDA as an additional way to measure operating performance on an ongoing basis. Adjusted EBITDA is meant to reflect the ongoing operating performance of all of our retail stores and wholesale operations; consequently, it excludes the impact of items that could be considered “non-operating” or “non-core” in nature, and also excludes the contributions of activities classified as discontinued operations. Because Adjusted EBITDA is a performance measure that management uses to allocate resources, assess performance against its peers, and evaluate overall performance, we believe it provides useful information for our investors. In addition, securities analysts, fund managers and other shareholders and stakeholders that communicate with us request our operating financial results in Adjusted EBITDA format.

Adjusted EBITDA is not a measure of performance under accounting principles generally accepted in the United States of America, and should not be considered as a substitute for net earnings, cash flows from operating activities and other income or cash flow statement data. Our definition of Adjusted EBITDA may not be identical to similarly titled measures reported by other companies.

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Following is a reconciliation of net earnings to Adjusted EBITDA for the first quarters ended June 22, 2013 and June 23, 2012.

	First Quarter
(In thousands)	June 23, 2013			June 22, 2012
Net earnings	$	4,683		$	6,003
Add:
Discontinued operations		101			73
Income taxes		2,896			2,529
Interest expense		2,265			3,156
Non-operating expense		(9	)		(48	)
Operating earnings		9,936			11,713
Add:
Depreciation and amortization		9,491			8,670
LIFO expense		764			790
Restructuring and asset impairment charges		987			—
Professional fees related to merger transaction		1,836			—
Non-cash stock compensation and other		803			1,469
Adjusted EBITDA	$	23,817		$	22,642
Reconciliation of operating earnings to adjusted EBITDA by segment:
Retail:
Operating earnings	$	4,243		$	3,891
Add:
Depreciation and amortization		7,397			6,711
LIFO expense		425			424
Restructuring and asset impairment charges		987			—
Non-cash stock compensation and other		385			770
Adjusted EBITDA	$	13,437		$	11,796
Distribution:
Operating earnings	$	5,693		$	7,822
Add:
Depreciation and amortization		2,094			1,959
LIFO expense		339			366
Professional fees related to merger transaction		1,836			—
Non-cash stock compensation and other		418			699
Adjusted EBITDA	$	10,380		$	10,846

Net Sales – Net sales for the quarter ended June 22, 2013 (“first quarter”) increased $8.5 million, or 1.4%, from $603.9 million in the quarter ended June 23, 2012 (“prior year first quarter”) to $612.4 million.

Net sales for the first quarter in our Retail segment increased $8.2 million, or 2.4%, from $345.6 million in the prior year first quarter to $353.8 million.

The first quarter increase was primarily due to the impact from an acquisition of a single store and adjacent fuel center late in the third quarter of fiscal 2013, new Valu Land store openings and higher retail fuel prices, partially offset by a decrease in comparable store sales of 2.9%, excluding fuel. Comparable store sales were negatively impacted by 90 basis points due to the calendar shift of the Easter holiday selling week out of the first quarter of fiscal 2014 and into the fourth quarter of fiscal 2013, the cycling of the launch of the price-freeze campaign in the prior year first quarter, unseasonably cold weather in the first quarter compared to unseasonably warm weather in the prior year first quarter and the continued conversion from branded to generic drugs in our pharmacy operations We define a retail store as comparable when it is in operation for 14 periods (a period is four weeks), and we include remodeled, expanded and relocated stores in comparable stores.

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Net sales for the first quarter in our Distribution segment increased $0.3 million, or 0.1%, from $258.3 million in the prior year first quarter to $258.6 million. The slight first quarter increase was primarily due to net new business of $8.1 million, partially offset by the elimination of sales to a store acquired from a former customer and lower sales to existing independent customers. Sales were negatively impacted by the calendar shift of the Easter holiday selling week out of the first quarter of fiscal 2014 and into the fourth quarter of fiscal 2013 by approximately $1.0 million.

Gross Profit – Gross profit represents sales less cost of sales, which include purchase costs and vendor allowances. Vendor allowances that relate to our buying and merchandising activities consist primarily of promotional allowances, which are generally allowances on purchased quantities and, to a lesser extent, slotting allowances, which are billed to vendors for our merchandising costs, such as setting up warehouse infrastructure. Vendor allowances associated with product cost are recognized as a reduction in cost of sales when the product is sold. Lump sum payments received for multi-year contracts are amortized over the life of the contracts based on contractual terms.

Gross profit for the first quarter increased $3.6 million, or 2.9%, from $121.7 million in the prior year first quarter to $125.3 million. As a percent of net sales, gross margin for the first quarter increased to 20.5% from 20.1%. The increased gross profit rate was primarily the result of improvement in the retail segment due to the cycling of the launch of the price-freeze campaign in the prior year.

Selling, General and Administrative Expenses – Selling, general and administrative (“SG&A”) expenses consist primarily of salaries and wages, employee benefits, warehousing costs, store occupancy costs, shipping and handling, utilities, equipment rental, depreciation and other administrative costs.

SG&A expenses for the first quarter increased $4.4 million, or 4.0%, from $110.0 million in the prior year first quarter to $114.4 million. As a percent of net sales, SG&A expenses were 18.7% for the first quarter compared to 18.2% in the prior year first quarter. The dollar increase was due primarily to $1.8 million in professional fees related to the previously disclosed merger transaction, increased incentive compensation, health care inflation, higher retail store labor due to higher sales and increased depreciation and amortization expense due to our capital investment plan. The increase as a percent of sales was primarily due to the merger related professional fees, increased incentive compensation expense, health care and depreciation and amortization expense. Excluding the $1.8 million in merger related professional fees, SG&A expenses for the first quarter increased $2.5 million, or 2.3%, from $110.0 million in the prior year first quarter to $112.5 million and as a percent of sales, SG&A expenses were 18.4% for the first quarter compared to 18.2% in the prior year first quarter.

Restructuring and Asset Impairment – Restructuring and asset impairment in the first quarter consisted primarily of an asset impairment charge of an underperforming supermarket and related fuel center. The asset impairment charge was a result of new competition against this store and fuel center and its impact on forecasted financial performance.

Interest Expense – Interest expense decreased $0.9 million, or 28.2%, from $3.2 million in the prior year first quarter to $2.3 million. The decrease in interest expense was due primarily to the repurchase of the Convertible Senior Notes in fiscal 2013 and lower average borrowings.

Income Taxes – The effective income tax rate was 37.7% and 29.4% for the first quarter and the prior year first quarter, respectively. The difference from the Federal statutory rate in the first quarter was primarily due to state income taxes, partially offset by tax credits. The difference from the Federal statutory rate for the prior year first quarter was primarily the result of changes to the state of Michigan tax laws. The prior year first quarter income tax expense includes a $0.7 million after-tax benefit due to these changes. Excluding this item, the effective tax rate for the prior year first quarter was 37.6%.

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Discontinued Operations

Certain of our retail and grocery distribution operations have been recorded as discontinued operations. Results of the discontinued operations are excluded from the accompanying notes to the condensed consolidated financial statements for all periods presented, unless otherwise noted.

Liquidity and Capital Resources

The following table summarizes our consolidated statements of cash flows for the first quarter and prior year first quarter:

(In thousands)	June 22, 2013			June 23, 2012
Net cash provided by (used in) operating activities	$	7,417		$	(19,188	)
Net cash used in investing activities		(9,252	)		(6,596	)
Net cash provided by financing activities		157			5,465
Net cash used in discontinued operations		(256	)		(64	)
Net decrease in cash and cash equivalents		(1,934	)		(20,383	)
Cash and cash equivalents at beginning of period		6,097			26,476
Cash and cash equivalents at end of period	$	4,163		$	6,093

Net cash provided by (used in) operating activities increased from the prior year first quarter primarily due to the timing of seasonal working capital requirements, lower income tax payments and prior year first quarter payments of $5.0 million related to new customer supply agreements.

Net cash used in investing activities increased during the first quarter primarily due to capital expenditures which increased $2.7 million to $9.2 million as a result of timing of payments. Of this amount, our Retail and Distribution segments utilized 70.3% and 29.7%, respectively. Expenditures during the first quarter were primarily related to one major store remodel, one new Valu Land store, progress payments related to the implementation of automated guided vehicles in our grocery distribution warehouse and several minor store remodels. We expect capital expenditures to range from $39.0 million to $42.0 million for fiscal 2014.

Net cash provided by financing activities in the first quarter resulted primarily from net proceeds from the revolving credit facility of $3.2 million, substantially offset by dividends paid of $2.0 million and repayment of long-term borrowings of $1.1 million. In the prior year first quarter, net cash provided by financing activities resulted primarily from net proceeds from the revolving credit facility of $19.9 million, partially offset by share repurchases of $10.9 million, dividends paid of $1.7 million, financing fees paid of $1.3 million and repayment of long-term borrowings of $0.9 million. The increase in dividends paid was due to a 12.5% increase in dividends from $0.08 per share to $0.09 per share that was approved by the Board of Directors and announced on May 17, 2013. Although we expect to continue to pay a quarterly cash dividend, adoption of a dividend policy does not commit the Board of Directors to declare future dividends. Each future dividend will be considered and declared by the Board of Directors at its discretion. Whether the Board of Directors continues to declare dividends and repurchase shares depends on a number of factors, including our future financial condition and profitability and compliance with the terms of our credit facilities. Our current maturities of long-term debt and capital lease obligations at June 22, 2013 are $3.9 million. Our ability to borrow additional funds is governed by the terms of our credit facilities.

    Net cash used in discontinued operations includes the net cash flows of our discontinued operations and consists primarily of the payment of closed store lease costs and other liabilities partially offset by sublease income.

Our principal sources of liquidity are cash flows generated from operations and our senior secured revolving credit facility which has maximum available credit of $200.0 million. As of June 22, 2013, our senior secured revolving credit facility had outstanding borrowings of $50.8 million, maximum availability of $148.7 million and available borrowings of $128.7 million which exceeds the minimum excess availability levels, as defined in the credit agreement. The revolving credit facility matures December 2017, and is secured by substantially all of our assets. We believe that cash generated from operating activities and available borrowings under the credit facility will be sufficient to meet anticipated requirements for working capital, capital expenditures, dividend payments, and

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senior note debt redemption and debt service obligations for the foreseeable future. However, there can be no assurance that our business will continue to generate cash flow at or above current levels or that we will maintain our ability to borrow under our credit facility. Additionally, we anticipate refinancing our revolving credit agreement under a new facility when the proposed merger described in Note 14 is consummated.

    Our current ratio increased to 1.11:1.00 at June 22, 2013 from 1.07:1.00 at March 30, 2013 and our investment in working capital increased to $20.8 million at June 22, 2013 from $13.2 million at March 30, 2013 principally due to inventory investment. Our net debt to total capital ratio was 0.30:1.00 at June 22, 2013 and March 30, 2013.

    Total net long-term debt is a non-GAAP financial measure that is defined as long-term debt and capital lease obligations plus current maturities of long-term debt and capital lease obligations less cash and cash equivalents. The Company believes investors find the information useful because it reflects the amount of long term debt obligations that are not covered by available cash and temporary investments.

Following is a reconciliation of long-term debt and capital lease obligations to total net long-term debt and capital lease obligations as of June 22, 2013 and March 30, 2013.

(In thousands)	June 22, 2013			March 30, 2013
Current maturities of long-term debt and capital lease obligations	$	3,937		$	4,067
Long-term debt and capital lease obligations		148,031			145,876
Total debt		151,968			149,943
Cash and cash equivalents		(4,163	)		(6,097	)
Total net long-term debt	$	147,805		$	143,846

For information on contractual obligations, see our Annual Report on Form 10-K for the fiscal year ended March 30, 2013. At June 22, 2013, there have been no material changes to our significant contractual obligations outside the ordinary course of business.

Ratio of Earnings to Fixed Charges

For purposes of calculating the ratio of earnings to fixed charges under the terms of the Senior Notes, earnings consist of net earnings, as adjusted under the terms of the Senior Notes indenture, plus income tax expense, fixed charges and non-cash charges, less cash payments relating to non-cash charges added back to net earnings in prior periods. Fixed charges consist of interest cost, including capitalized interest, and amortization of debt issue costs. Our ratio of earnings to fixed charges was 8.42:1.00 for the four quarters ended June 22, 2013.

Off-Balance Sheet Arrangements

We had letters of credit totaling $0.6 million outstanding and unused at June 22, 2013. The letters of credit are maintained primarily to support payment or deposit obligations. We pay a commission of approximately 2% on the face amount of the letters of credit.

Critical Accounting Policies

This discussion and analysis of our financial condition and results of operations is based upon our consolidated financial statements. The preparation of these financial statements requires us to make estimates and assumptions that affect the reported amounts. On an ongoing basis, we evaluate our estimates, including those related to bad debts, inventories, intangible assets, assets held for sale, long-lived assets, income taxes, self-insurance reserves, restructuring and asset impairment costs, retirement benefits, stock-based compensation and contingencies and litigation. We base our estimates on historical experience and on various other assumptions and factors that we believe to be reasonable under the circumstances. Based on our ongoing review, we make adjustments we consider appropriate under the facts and circumstances. We have discussed the development,

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selection and disclosure of these estimates with the Audit Committee. The accompanying condensed consolidated financial statements are prepared using the same critical accounting policies discussed in our Annual Report on Form 10-K for the fiscal year ended March 30, 2013.

Recently Issued Accounting Standards

In July 2012, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2012-02, “Intangibles-Goodwill and Other (Topic 350): Testing Indefinite-Lived Intangible Assets for Impairment.” ASU No. 2012-02 permits an entity to first assess qualitative factors to determine whether certain events and circumstances exist that indicate it is more likely than not that an indefinite-lived intangible asset is impaired. The more likely than not threshold is defined as having a likelihood of more than 50 percent. If as a result of the qualitative assessment it is determined that it is not more likely than not that the indefinite-lived intangible asset is impaired, then Spartan Stores is not required to take further action and calculate the fair value of a reporting unit. ASU No. 2012-02 was effective for annual and interim impairment tests performed for fiscal years beginning after September 15, 2012. This standard did not have an impact on our consolidated financial statements.

In February 2013, the FASB issued ASU No. 2013-02, “Reporting Amounts Reclassified Out of Accumulated Other Comprehensive Income”. ASU No. 2013-02 requires companies to provide additional information about the amounts reclassified out of accumulated other comprehensive income by component. In addition, companies are required to present, either on the face of the financial statements or in the notes, significant amounts reclassified out of accumulated other comprehensive income by the respective lines of net income. The amendments are effective prospectively for reporting periods beginning after December 15, 2012. This ASU does not change the requirements for reporting net income or other comprehensive income. Because the standard only affects the presentation of comprehensive income and does not affect what is included in comprehensive income, this standard did not have a material effect on our consolidated financial statements.

ITEM 3. Quantitative and Qualitative Disclosure about Market Risk

There have been no material changes in market risk of Spartan Stores from the information provided under Part II, Item 7A, “Quantitative and Qualitative Disclosure About Market Risk”, of the Company’s Annual Report on Form 10-K for the fiscal year ended March 30, 2013.

ITEM 4. Controls and Procedures

An evaluation of the effectiveness of the design and operation of Spartan Stores’ disclosure controls and procedures (as currently defined in Rule 13a-15(e) under the Securities Exchange Act of 1934) was performed as of June 22, 2013 (the “Evaluation Date”). This evaluation was performed under the supervision and with the participation of Spartan Stores’ management, including its Chief Executive Officer (“CEO”) and Chief Financial Officer (“CFO”). Spartan Stores’ management, including the CEO and CFO, concluded that Spartan Stores’ disclosure controls and procedures were effective as of the Evaluation Date to ensure that material information required to be disclosed in the reports that we file or submit under the Exchange Act is recorded, processed, summarized and reported within the time periods specified by the Securities and Exchange Commission’s rules and forms. Disclosure controls and procedures include, without limitation, controls and procedures designed to ensure that information required to be disclosed in the reports that we file or submit under the Securities and Exchange Act of 1934 is accumulated and communicated to management, including our principal executive and principal financial officers as appropriate to allow for timely decisions regarding required disclosure. During the first quarter there was no change in Spartan Stores’ internal control over financial reporting that has materially affected, or is reasonably likely to materially affect, Spartan Stores’ internal control over financial reporting.

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PART II

OTHER INFORMATION

ITEM 2. Unregistered Sales of Equity Securities and Use of Proceeds

The following table provides information regarding Spartan Stores’ purchases of its own common stock during the first quarter. On May 17, 2011, the Board of Directors authorized a five-year share repurchase program for up to $50 million of the Spartan Stores’ common stock. Spartan Stores did not repurchase shares of common stock under this program during the quarter ended June 22, 2013. The approximate dollar value of shares that may yet be purchased under the repurchase plan was $26.2 million as of June 22, 2013. All employee transactions are under associate stock compensation plans. These may include: (1) shares of Spartan Stores, Inc. common stock delivered in satisfaction of the exercise price and/or tax withholding obligations by holders of employee stock options who exercised options, and (2) shares submitted for cancellation to satisfy tax withholding obligations that occur upon the vesting of the restricted shares. The value of the shares delivered or withheld is determined by the applicable stock compensation plan.

Spartan Stores, Inc. Purchases of Equity Securities

Period	Total Number of Shares Purchased		Average Price Paid per Share
March 31 – April 27, 2013
Employee Transactions		—	$	—
April 28 – May 25, 2013
Employee Transactions		72,310	$	16.12
May 26 – June 22, 2013
Employee Transactions		—	$	—
Total for First Quarter ended June 22, 2013
Employee Transactions		72,310	$	16.12

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ITEM 6. Exhibits

The following documents are filed as exhibits to this Quarterly Report on Form 10-Q:

Exhibit Number	Document
2.1	Agreement and Plan of Merger dated July 21, 2013. Previously filed as an exhibit to the Company’s Current Report on Form 8-K on July 22, 2013. Here incorporated by reference.
3.1	Restated Articles of Incorporation of Spartan Stores, Inc. Previously filed as an exhibit to Spartan Stores’ Quarterly Report on Form 10-Q for the quarter ended January 1, 2011. Here incorporated by reference.
3.2	Bylaws of Spartan Stores, Inc., as amended. Previously filed as an exhibit to Spartan Stores’ Quarterly Report on Form 10-Q for the quarter ended September 10, 2011. Here incorporated by reference.
4.1	Indenture dated December 6, 2012 by and among Spartan Stores, Inc., The Bank of New York Mellon Trust Company, N.A., as Trustee, and the Company’s subsidiaries as Guarantors. Previously filed as an exhibit to the Company’s Current Report on Form 8-K on December 6, 2012. Here incorporated by reference.
4.2	Form of 6.625% Senior Notes Due 2016. Previously filed as an exhibit to the Company’s Current Report on Form 8-K on December 6, 2012. Here incorporated by reference.
10.1	Form of restricted stock award to executive officers.
10.2	Form of restricted stock award to non-executive directors.
10.3	Form of fiscal 2014 Incentive Award under the Spartan Stores, Inc. Executive Cash Incentive Plan of 2010.
10.4	Commitment Letter dated July 21, 2013 issued by Wells Fargo Bank, National Association and Bank of America N.A. and Merrill Lynch, Pierce, Fenner & Smith Incorporated. Previously filed as an exhibit to the Company’s Current Report on Form 8-K on July 22, 2013. Here incorporated by reference.
31.1	Certification of Chief Executive Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.
31.2	Certification of Chief Financial Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.
32.1	Certification 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.LAB	XBRL Taxonomy Extension Label Linkbase Document*
101.PRE	XBRL Taxonomy Extension Presentation Linkbase Document*
101.DEF	XBRL Taxonomy Extension Definition Linkbase Document*

-23-

* Pursuant to Regulation S-T, this interactive data file is deemed not filed or 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, and otherwise is not subject to liability under these sections.

-24-

SIGNATURES

Pursuant to 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.

	SPARTAN STORES, INC. (Registrant)
Date: August 1, 2013	By	/s/ David M. Staples
		David M. Staples Executive Vice President and Chief Financial Officer (Principal Financial and Accounting Officer and duly authorized to sign for Registrant)

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EXHIBIT INDEX

Exhibit Number	Document
2.1	Agreement and Plan of Merger dated July 21, 2013. Previously filed as an exhibit to the Company’s Current Report on Form 8-K on July 22, 2013. Here incorporated by reference.
3.1	Restated Articles of Incorporation of Spartan Stores, Inc. Previously filed as an exhibit to Spartan Stores’ Quarterly Report on Form 10-Q for the quarter ended January 1, 2011. Here incorporated by reference.
3.2	Bylaws of Spartan Stores, Inc., as amended. Previously filed as an exhibit to Spartan Stores’ Quarterly Report on Form 10-Q for the quarter ended September 10, 2011. Here incorporated by reference.
4.1	Indenture dated December 6, 2012 by and among Spartan Stores, Inc., The Bank of New York Mellon Trust Company, N.A., as Trustee, and the Company’s subsidiaries as Guarantors. Previously filed as an exhibit to the Company’s Current Report on Form 8-K on December 6, 2012. Here incorporated by reference.
4.2	Form of 6.625% Senior Notes Due 2016. Previously filed as an exhibit to the Company’s Current Report on Form 8-K on December 6, 2012. Here incorporated by reference.
10.1	Form of restricted stock award to executive officers.
10.2	Form of restricted stock award to non-executive directors.
10.3	Form of fiscal 2014 Incentive Award under the Spartan Stores, Inc. Executive Cash Incentive Plan of 2010.
10.4	Commitment Letter dated July 21, 2013 issued by Wells Fargo Bank, National Association and Bank of America N.A. and Merrill Lynch, Pierce, Fenner & Smith Incorporated. Previously filed as an exhibit to the Company’s Current Report on Form 8-K on July 22, 2013. Here incorporated by reference.
31.1	Certification of Chief Executive Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.
31.2	Certification of Chief Financial Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.
32.1	Certification 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.LAB	XBRL Taxonomy Extension Label Linkbase Document*
101.PRE	XBRL Taxonomy Extension Presentation Linkbase Document*
101.DEF	XBRL Taxonomy Extension Definition Linkbase Document*

* Pursuant to Regulation S-T, this interactive data file is deemed not filed or 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, and otherwise is not subject to liability under these sections.

EX-10.1

Exhibit 10.1

Grantee: «First_Name» «Last»	Grant Date: May 14, 2013
Number of Shares: «Shares_Awarded»	Vesting Day: May 1

Dear «First_Name»:

Re: Restricted Stock Award—Fiscal Year 2014

I am pleased to inform you that Spartan Stores, Inc., a Michigan corporation, (“Spartan”) has granted to you the number of restricted shares of Spartan’s Common Stock described above under the Spartan Stores, Inc. Stock Incentive Plan of 2005 (the “Plan”). By accepting this grant, you agree that the restricted stock is subject to the terms and conditions of this letter and the Plan (which are incorporated into this letter by reference). If there is any conflict between the terms of the Plan and this letter, the terms of the Plan will control.

Restricted Stock Grant. Spartan grants to you shares of Spartan Stores, Inc. Common Stock, no par value, all of which are subject to restrictions imposed under this letter and the Plan (the “Restricted Stock”). This grant of Restricted Stock shall not confer any right to you to be granted Restricted Stock or other awards in the future under the Plan.

Restrictions. The Restricted Stock is subject to the following transfer and forfeiture conditions (“Restrictions”), which will lapse, if at all, as described in the “Lapse of Restrictions” section below. The period during which Restricted Stock is subject to the Restrictions imposed by the Plan and under this letter is referred to in this letter as the “Restricted Period.”

(1) Until the Restrictions lapse as set forth in paragraphs (1), (2), (3) or (4) under Lapse of Restrictions below, the Restricted Stock generally is not transferable by you except by will or according to the laws of descent and distribution. All rights with respect to the Restricted Stock are exercisable during your lifetime only by you, your guardian, or your legal representative.

(2) Any shares of Restricted Stock for which the Restrictions have not lapsed will automatically be forfeited without consideration upon the termination of your employment with Spartan for any reason other than death, Disability or Retirement. Upon the termination of your employment with Spartan for your death, Disability or Retirement, the Restrictions applicable to any shares of Restricted Stock will lapse in accordance with the applicable provisions set forth in paragraphs (2) or (3) under Lapse of Restrictions below. Notwithstanding

the foregoing, the Committee (as defined in the Plan) reserves the right, in its sole discretion, to waive the Restrictions remaining on any or all such shares of Restricted Stock at the time of termination of employment.

(3) If you enter into Competition (as defined in the Plan) with Spartan, all shares of Restricted Stock still subject to Restrictions will automatically be forfeited without consideration. The Committee (as defined in the Plan) or officers designated by the Committee have absolute discretion to determine whether you have entered into Competition with Spartan.

Lapse of Restrictions.

(1) Except as otherwise provided in this letter, and so long as you remain continuously employed by Spartan, 25% of the shares of Restricted Stock will vest and the Restrictions will lapse with respect to such shares of Restricted Stock on the Vesting Day set forth above in each of the next four years.

(2) Notwithstanding anything to the contrary in this letter, upon termination of your employment with Spartan due to your death or Disability (as defined in the Plan) during the Restricted Period, the Restrictions applicable to any shares of Restricted Stock will lapse automatically and the Restricted Stock will vest and no longer be subject to forfeiture.

(3) Notwithstanding anything to the contrary in this letter, in the event of your Retirement (as defined in the Plan) during the Restricted Period, the Restrictions applicable to any remaining shares of Restricted Stock will terminate automatically with respect to that number of shares (rounded to the nearest whole number) equal to: (a) the total number of shares of Restricted Stock granted to you under this letter agreement, multiplied by the number of full months that have elapsed since the Grant Date, divided by forty-eight (48), less (b) the number of shares of Restricted Stock vested as of the date of Retirement. All remaining shares will be forfeited and returned to the Company.

(4) Notwithstanding anything to the contrary in this letter, if a Change in Control (as defined in the Plan) occurs at any time during the Restricted Period and prior to your termination of employment, the Restrictions with respect to all of the remaining shares of Restricted Stock that have been issued to you will lapse automatically and such Restricted Stock will vest and no longer be subject to forfeiture.

Shareholder Rights. During the Restricted Period, you shall have all voting, dividend, liquidation, and other rights with respect to the Restricted Stock held of record by you as if you held unrestricted Common Stock; provided, however, that the unvested portion of any Restricted Stock award shall be subject to any restrictions on transferability or risks of forfeiture imposed pursuant to this letter or the Plan. Any non-cash dividends or distributions paid with respect to unvested Restricted Stock shall be subject to the same restrictions as those relating to the Restricted Stock granted to you under this letter agreement. After the Restrictions applicable to the Restricted Stock lapse, you shall have all shareholder rights, including the right to transfer the shares, subject to such conditions as Spartan may reasonably specify to ensure compliance with federal and state securities laws.

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Uncertificated Shares. Your shares of Restricted Stock are being issued without a paper certificate. The Restricted Stock will be registered in your name in Spartan’s books and records and reflected on the account statements issued to you by Morgan Stanley Smith Barney (or other financial intermediary). Spartan Stores, Inc. is formed under the laws of the State of Michigan. Spartan Stores, Inc. will furnish to you upon request and without charge a full statement of the designation, relative rights, preferences, and limitations of the shares of each class authorized to be issued, the designation, relative rights, preferences, and limitations of each series so far as the same have been prescribed, and the authority of the Spartan’s Board of Directors to designate and prescribe the relative rights, preferences, and limitations of other series. If you have any questions, please contact the Company’s Director of Benefits.

Certifications. You represent and warrant that you are acquiring the Restricted Stock for your own account and investment and without any intent to resell or distribute the Restricted Stock. You shall not resell or distribute the Restricted Stock after any Restricted Period except in compliance with such conditions as Spartan may reasonably specify to ensure compliance with federal and state securities laws.

Withholding. Spartan is entitled to: (1) withhold and deduct from your future wages (or from other amounts that may be due and owing to you from Spartan), or make other arrangements for the collection of, all legally required amounts necessary to satisfy any and all federal, state, local and foreign withholding and employment-related tax requirements attributable to the award of Restricted Stock, or (2) require you promptly to remit the amount of such withholding to Spartan before taking any action with respect to the Restricted Stock. Upon your written authorization, withholding may be satisfied by withholding Common Stock to be released upon vesting of and lapse of restrictions with respect to shares of the Restricted Stock or by delivery to Spartan of previously owned Common Stock.

Binding Effect; Amendment. This letter and the Plan shall be binding upon, and shall inure to the benefit of, the parties hereto and their respective heirs, successors and permitted assigns. This letter agreement shall not be modified except in a writing executed by you and Spartan.

Miscellaneous.

(1) This letter and your rights hereunder are subject to all the terms and conditions of the Plan, as the same may be amended from time to time, as well as to such rules and regulations as the Committee may adopt for administration of the Plan. The Committee shall have the right to impose such restrictions on any shares acquired pursuant to this letter, as it may deem advisable, including, without limitation, restrictions under applicable federal securities laws, under the requirements of any stock exchange or market upon which such shares are then listed and/or traded, and under any blue sky or state securities laws applicable to such shares. It is expressly understood that the Committee is authorized to administer, construe, and make all determinations necessary or appropriate to the administration of the Plan and this letter, all of which shall be binding upon you.

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(2) The Board may terminate, amend, or modify the Plan in accordance with the terms of the Plan.

(3) You agree to take all steps necessary to comply with all applicable provisions of federal and state securities laws in exercising your rights under this letter. This letter shall be subject to all applicable laws, rules, and regulations, Nasdaq Marketplace Rules and to such approvals by any governmental agencies, The Nasdaq Stock Market or any other national securities exchanges as may be required.

(4) To the extent not preempted by federal law, this letter shall be governed by, and construed in accordance with, the laws of the state of Michigan.

Very truly yours,

/s/ Dennis Eidson

Dennis Eidson

President & Chief Executive Officer

4

EX-10.2

Exhibit 10.2

Grantee: «First_Name» «Last»	Grant Date: May 14, 2013
Number of Shares: «Shares_Awarded»	Vesting Day: May 1

Dear «First_Name»:

Re: Restricted Stock Award—Fiscal Year 2014

I am pleased to inform you that Spartan Stores, Inc., a Michigan corporation, (“Spartan”) has granted to you the number of restricted shares of Spartan’s Common Stock described above under the Spartan Stores, Inc. Stock Incentive Plan of 2005 (the “Plan”). By accepting this grant, you agree that the restricted stock is subject to the terms and conditions of this letter and the Plan (which are incorporated into this letter by reference). If there is any conflict between the terms of the Plan and this letter, the terms of the Plan will control.

Restricted Stock Grant. Spartan grants to you shares of Spartan Stores, Inc. Common Stock, no par value, all of which are subject to restrictions imposed under this letter and the Plan (the “Restricted Stock”). This grant of Restricted Stock shall not confer any right to you to be granted Restricted Stock or other awards in the future under the Plan.

Restrictions. The Restricted Stock is subject to the following transfer and forfeiture conditions (“Restrictions”), which will lapse, if at all, as described in the “Lapse of Restrictions” section below. The period during which Restricted Stock is subject to the Restrictions imposed by the Plan and under this letter is referred to in this letter as the “Restricted Period.”

(1) Until the Restrictions lapse as set forth in paragraphs (1), (2), (3) or (4) under Lapse of Restrictions below, the Restricted Stock generally is not transferable by you except by will or according to the laws of descent and distribution. All rights with respect to the Restricted Stock are exercisable during your lifetime only by you, your guardian, or your legal representative.

(2) Any shares of Restricted Stock for which the Restrictions have not lapsed will automatically be forfeited without consideration upon the termination of your service as a director of Spartan for any reason, except as otherwise provided in this letter.

(3) If you enter into Competition (as defined in the Plan) with Spartan, all shares of Restricted Stock still subject to Restrictions will automatically be forfeited without consideration. The Committee (as defined in the Plan) or officers designated by the Committee have absolute discretion to determine whether you have entered into Competition with Spartan.

Lapse of Restrictions.

(1) Except as otherwise provided in this letter, and so long as you continue as a director of Spartan, the Restrictions imposed on the Restricted Stock shall lapse on May 1, 2014.

(2) Notwithstanding anything to the contrary in this letter, upon termination of your service as a director of Spartan due to your death or disability, the Restrictions applicable to any shares of Restricted Stock will lapse automatically and the Restricted Stock will vest and no longer be subject to forfeiture. For purposes of this letter you would be deemed to be “disabled” if, by reason of accident, physical illness or mental illness, you are unable to fulfill your normal responsibilities as a director of Spartan for a continuous period of 180 days.

(3) Notwithstanding anything to the contrary in this letter, the Restrictions imposed on the Restricted Stock will lapse, and the Restricted Stock will vest and no longer be subject to forfeiture, if during the Restricted Period you shall have completed the term of the directorship for which you shall have been most recently elected, you have been a director for at least ten years, and you no longer continue as a director with Spartan.

(4) Notwithstanding anything to the contrary in this letter, in the event of a Change in Control (as defined in the Plan), the Restrictions imposed on the Restricted Stock will lapse, and the Restricted Stock will vest and no longer be subject to forfeiture in accordance with the terms of the Plan.

Shareholder Rights. During the Restricted Period, you shall have all voting, dividend, liquidation, and other rights with respect to the Restricted Stock held of record by you as if you held unrestricted Common Stock; provided, however, that the unvested portion of any Restricted Stock award shall be subject to any restrictions on transferability or risks of forfeiture imposed pursuant to this letter or the Plan. Any non-cash dividends or distributions paid with respect to unvested Restricted Stock shall be subject to the same restrictions as those relating to the Restricted Stock granted to you under this letter agreement. After the Restrictions applicable to the Restricted Stock lapse, you shall have all shareholder rights, including the right to transfer the shares, subject to such conditions as Spartan may reasonably specify to ensure compliance with federal and state securities laws.

Uncertificated Shares. Your shares of Restricted Stock are being issued without a paper certificate. The Restricted Stock will be registered in your name in Spartan’s books and records and reflected on the account statements issued to you by Morgan Stanley Smith Barney (or other financial intermediary). Spartan Stores, Inc. is formed under the laws of the State of Michigan. Spartan Stores, Inc. will furnish to you upon request and without charge a full statement of the designation, relative rights, preferences, and limitations of the shares of each class authorized to be issued, the designation, relative rights, preferences, and limitations of each series so far as the same have been prescribed, and the authority of the Spartan’s Board of Directors to designate and prescribe the relative rights, preferences, and limitations of other series. If you have any questions, please contact the Company’s Director of Benefits.

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Certifications. You represent and warrant that you are acquiring the Restricted Stock for your own account and investment and without any intent to resell or distribute the Restricted Stock. You shall not resell or distribute the Restricted Stock after any Restricted Period except in compliance with such conditions as Spartan may reasonably specify to ensure compliance with federal and state securities laws.

Withholding. Because you are a non-employee director, Spartan will not make any provision for the withholding of federal, state, or local taxes in connection with the grant or vesting of the Restricted Stock. Spartan will provide you with a completed IRS Form 1099 reporting non-employee compensation and certain other payments made to you by Spartan for your service as a director, including payments in connection with the Restricted Stock. You are responsible for your tax obligations in connection with the grant and vesting of the Restricted Stock, and Spartan recommends that you consult with your tax advisor.

Binding Effect; Amendment. This letter and the Plan shall be binding upon, and shall inure to the benefit of, the parties hereto and their respective heirs, successors and permitted assigns. This letter agreement shall not be modified except in a writing executed by you and Spartan.

Miscellaneous.

(1) This letter and your rights hereunder are subject to all the terms and conditions of the Plan, as the same may be amended from time to time, as well as to such rules and regulations as the Committee may adopt for administration of the Plan. The Committee shall have the right to impose such restrictions on any shares acquired pursuant to this letter, as it may deem advisable, including, without limitation, restrictions under applicable federal securities laws, under the requirements of any stock exchange or market upon which such shares are then listed and/or traded, and under any blue sky or state securities laws applicable to such shares. It is expressly understood that the Committee is authorized to administer, construe, and make all determinations necessary or appropriate to the administration of the Plan and this letter, all of which shall be binding upon you.

(2) The Board may terminate, amend, or modify the Plan in accordance with the terms of the Plan.

(3) You agree to take all steps necessary to comply with all applicable provisions of federal and state securities laws in exercising your rights under this letter. This letter shall be subject to all applicable laws, rules, and regulations, Nasdaq Marketplace Rules, and to such approvals by any governmental agencies, The Nasdaq Stock Market or any other national securities exchanges as may be required.

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(4) To the extent not preempted by federal law, this letter shall be governed by, and construed in accordance with, the laws of the state of Michigan.

Very truly yours,

/s/ Dennis Eidson

Dennis Eidson

President & Chief Executive Officer

4

EX-10.3

Exhibit 10.3

Award Recipient: «Name» Grant Date:         May 15, 2013

Dear «AutoMergeField»:

Re: Long-Term Executive Cash Incentive Award—Fiscal Year 2014

I am pleased to inform you that Spartan Stores, Inc. (“Spartan”) has awarded to you the opportunity to earn multi-year cash incentive compensation under the Executive Cash Incentive Plan of 2010 (the “Plan”) as described in this letter. By accepting this award, you agree that the award is subject to the terms and conditions of this letter and the Plan (which are incorporated into this letter by reference). If there is any conflict between the terms of the Plan and this letter, the terms of the Plan will control. Capitalized terms not defined in this letter have the meanings given to them in the Plan.

1. Target Award Amount. Your threshold, target, and maximum Long-Term Cash Incentive Award opportunity will be communicated to you separately. As discussed in more detail below, your Long-Term Cash Incentive Award, if any, will be paid if Spartan achieves at least the threshold levels of performance specified by the Compensation Committee in the Performance Period and you satisfy the other requirements discussed in this letter.

2. Performance Measurement and Performance Period. The amount of the Long-Term Cash Incentive Award paid to you will be determined by Spartan’s performance with respect to two Performance Measurements: Earnings Per Share (“EPS”) and Return on Invested Capital (“ROIC”). Sixty percent (60%) of your Long-Term Cash Incentive Award will be determined by Spartan’s EPS performance, and forty percent (40%) of your Long-Term Cash Incentive Award will be determined by Spartan’s ROIC performance, in each case for the fiscal year ending March 26, 2016 (“FYE 2016”). The award is summarized on the following table:

Performance Measurement	Percentage of Long-Term Cash Incentive Award	Performance Period
EPS*	60%	FYE 2016
ROIC**	40%	FYE 2016

* For this measurement, EPS means Diluted Earnings per Share on a Consolidated Net Earnings basis for performance for FYE 2016.

** For this measurement, ROIC means operating profit after tax, adjusted for asset impairment, exit costs and LIFO expense, divided by total invested capital (total assets plus LIFO reserve less cash and non-interest bearing current liabilities) for performance for FYE 2016.

3. Performance Goals and Payouts. Your Long-Term Cash Incentive Award will be determined according to the matrix presented below. The levels of performance for EPS and ROIC have been established by the Compensation Committee and will be communicated to you separately. No Long-Term Cash Incentive Award will be paid unless Spartan achieves the threshold level of performance for at least one of the Performance Measurements.

Earnings Per Share

Level	Performance % of EPS Goal	Payout % of Target
—	<80%	0.0%
Threshold	80%	10.0%
—	85%	32.5%
—	90%	55.0%
—	95%	77.5%
Target	100%	100.0%
—	104%	125.0%
—	108%	150.0%
—	112%	175.0%
Maximum	³116.3%	200.0%

ROIC

Level	Performance % of ROIC Goal	Payout % of Target
—	<92.0%	0.0%
Threshold	92.0%	10.0%
—	94.0%	32.5%
—	96.0%	55.0%
—	98.0%	77.5%
Target	100%	100.0%
—	102.5%	125.0%
—	105.0%	150.0%
Maximum	107.5% ³110.0%	175.0% 200.0%

If Spartan’s actual performance achieved for either EPS or ROIC exceeds the threshold level and falls between specified levels, then the percentage of the Target Award that will be paid will be determined by interpolation. The evaluation of EPS and ROIC performance will exclude the events or their effects set forth in Section 5.3 (a) through (h) of the Plan.

4. No Additional Vesting Period. Your Long-Term Cash Incentive Award is earned based on the value of EPS and ROIC for performance for FYE 2016. Each component of your Long-Term Cash Incentive Award earned according to the matrix above, if any, will not be subject to any additional vesting period following this Performance Period. However, you must remain employed by Spartan or one of its subsidiaries until payment after the Performance Period, except as set forth in this letter and the Plan. Both EPS and ROIC components will be measured for performance for FYE 2016 for determination of award amount against performance levels set forth above. Except as provided by the Plan and the terms of this letter, your Long-Term Cash Incentive Award, even if earned, will be forfeited if your employment terminates prior to the payment date.

5. Effect of Termination of Employment. Except as provided in this Section 5 and Section 6 below, if your employment with Spartan is terminated for any reason, you will forfeit any(a) unearned Long-Term Cash Incentive Award; and (b) earned but unpaid Long Term Cash Incentive Award. If your employment with Spartan terminates for retirement, death or total disability your eligibility for a Long-Term Cash Incentive Award will be determined in accordance with the following table:

Reason for Termination	Timing of Termination
	More than 12 Months Remaining until the end of the Performance Period	12 Months or Less Remaining until the end of the Performance Period	After Performance Period but before payment date
Death or Total Disability	Your Target Award will be paid on a pro-rata basis based on the number of full weeks you were employed during fiscal years 2014, 2015, and 2016. The Incentive Award will be paid no later than the 15th day of the third month following the date of your death or total disability.	Following the completion of the Performance Period, any earned Long-Term Cash Incentive Award will be paid based on actual performance results on a pro-rata basis based on the number of full weeks you were employed during fiscal years 2014, 2015, and 2016. The Incentive Award will be paid no later than the 15th day of the third month following the date of the end of the Performance Period.	Any earned Long-Term Cash Incentive Award will be paid in full no later than the 15th day of the third month following the date of your death or total disability.
Retirement	Your Long-Term Cash Incentive Award, if any, will be the amount you would have earned had you remained employed with Spartan until the end of the Performance Period based on actual performance results, paid on a pro-rated basis for the number of full weeks you were employed during fiscal years 2014, 2015, and 2016. The Incentive Award will be paid no later than the 15th day of the third month following the date of the end of the Performance Period.	Your Long-Term Cash Incentive Award, if any, will be the amount you would have earned had you remained employed with Spartan until the end of the Performance Period based on actual performance results, paid on a pro-rated basis for the number of full weeks you were employed during fiscal years 2014, 2015, and 2016. The Incentive Award will be paid no later than the 15th day of the third month following the date of the end of the Performance Period.	Any earned Long-Term Cash Incentive Award will be paid in full no later than the 15th day of the third month following the date of your retirement.

6. Change in Control.

(a) Before the end of the Performance Period. Upon a Change in Control of Spartan Stores (as defined in the Spartan Stores, Inc. Supplemental Executive Retirement Plan) before the end of the Performance Period, you will earn an Incentive Award equal to the greater of the Target Award or the projected Incentive Award (with the projected Incentive Award to be calculated by estimating the Company’s expected performance with respect to EPS and ROIC for FYE 2016 based on the Company’s performance in the then-current fiscal year as of the date of the Change in Control projected out through FYE 2016), to be paid on a pro-rata basis for the number of full weeks completed from the beginning of fiscal 2014 until the end of the Performance Period prior to the Change in Control. The Incentive Award will be paid no later than the 15^th day of the third month following the Change in Control.

(b) After Performance Period. Upon a Change in Control following the Performance Period, any earned Incentive Award will be payable in full upon the earliest to occur of the termination of your employment for any reason, or the date that is the 15^th day of the third month following the Change in Control.

7. Executive Severance Agreement. The Long-Term Cash Incentive Award opportunity described in this letter is not subject to the provisions of your Executive Severance Agreement with the Company. In the event of a Change in Control, your right to receive any portion of the Long-Term Cash Incentive Award described in this letter will be governed exclusively by the terms and conditions of this letter, and you will not receive any additional payment for the Long-Term Cash Incentive Award under your Executive Severance Agreement.

8. Annual Incentive Award. You will be separately notified of your eligibility to earn an annual incentive award for Fiscal 2014.

9. Compensation Committee Authority and Discretion. The Plan is administered and interpreted by the Compensation Committee of the Board of Directors. Although the Committee has authority to exercise reasonable discretion to interpret the Plan and the performance goals, it may not amend or waive any performance goal after the 90th day of fiscal 2014. The Committee has no authority or discretion to increase any Long-Term Cash Incentive Award.

10. Withholding. Spartan is entitled to withhold and deduct from your future wages (or from other amounts that may be due and owing to you from Spartan), or make other arrangements for the collection of, all legally required amounts necessary to satisfy any and all federal, state, local and foreign withholding and employment-related tax requirements attributable to a Long-Term Cash Incentive Award.

11. Miscellaneous.

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(a) This letter and your rights hereunder are subject to all the terms and conditions of the Plan, as the same may be amended from time to time, as well as to such rules and regulations as the Committee may adopt for administration of the Plan. It is expressly understood that the Committee is authorized to administer, construe, and make all determinations necessary or appropriate to the administration of the Plan and this letter, all of which shall be binding upon you.

(b) The Board may terminate, amend, or modify the Plan in accordance with the terms of the Plan.

(c) This letter and the Plan shall be binding upon, and shall inure to the benefit of, the parties hereto and their respective heirs, successors and permitted assigns. This letter agreement shall not be modified except in a writing executed by you and Spartan.

(d) This letter shall be governed by, and construed in accordance with, the laws of the state of Michigan.

Very truly yours,

/s/ Dennis Eidson

Dennis Eidson

President and Chief Executive Officer

Accepted and Agreed to:

«Name»

Date

EX-31.1

EXHIBIT 31.1

CERTIFICATION

I, Dennis Eidson, certify that:

1. I have reviewed this quarterly report on Form 10-Q of Spartan Stores, Inc.;

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;

4. The registrant’s other certifying officer 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)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:

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

b) Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;

c) Evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our 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

d) 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 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 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 1, 2013	/s/ Dennis Eidson
	Dennis Eidson President and Chief Executive Officer

EX-31.2

EXHIBIT 31.2

CERTIFICATION

I, David M. Staples, certify that:

1. I have reviewed this quarterly report on Form 10-Q of Spartan Stores, Inc.;

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;

4. The registrant’s other certifying officer 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)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:

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

b) Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;

c) Evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our 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

d) 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 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 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 1, 2013	/s/ David M. Staples
	David M. Staples Executive Vice President and Chief Financial Officer

EX-32.1

EXHIBIT 32.1

CERTIFICATION

Pursuant to 18 U.S.C. § 1350, each of the undersigned hereby certifies in his capacity as an officer of Spartan Stores, Inc. (the “Company”) that the Quarterly Report of the Company on Form 10-Q for the accounting period ended June 22, 2013 fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934 and that information contained in such report fairly presents, in all material respects, the financial condition of the Company at the end of such period and the results of operations of the Company for such period.

This Certificate is given pursuant to 18 U.S.C. § 1350 and for no other purpose.

Dated: August 1, 2013	/s/ Dennis Eidson
	Dennis Eidson President and Chief Executive Officer
Dated: August 1, 2013	/s/ David M. Staples
	David M. Staples Executive Vice President and Chief Financial Officer

A signed original of this written statement has been provided to Spartan Stores, Inc. and will be retained by Spartan Stores, Inc. and furnished to the Securities and Exchange Commission or its staff upon request.

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Stock-Based Compensation

3 Months Ended

Jun. 22, 2013

Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]

Stock-Based Compensation

Note 9

Stock-Based Compensation

Spartan Stores has two shareholder-approved stock incentive plans that provide for the granting of incentive stock options, non-qualified stock options, stock appreciation rights, restricted stock, restricted stock units, stock awards, and other stock-based awards to directors, officers and other key associates.

Spartan Stores accounts for stock-based compensation awards in accordance with the provisions of ASC Topic 718 which requires that share-based payment transactions be accounted for using a fair value method and the related compensation cost recognized in the condensed consolidated financial statements over the period that an employee is required to provide services in exchange for the award. Spartan Stores recognized stock-based compensation expense (net of tax) of $0.7 million ($0.03 per diluted share) and $0.8 million ($0.04 per diluted share) for the first quarters ended June 22, 2013 and June 23, 2012, respectively, as a component of Operating expenses and Income taxes in the Condensed Consolidated Statements of Earnings.

The following table summarizes activity in the share-based compensation plans for the first quarters ended June 22, 2013:

	Shares Under Options			Weighted Average Exercise Price		Restricted Stock Awards			Weighted Average Grant-Date Fair Value
Outstanding at March 30, 2013		653,471		$	18.82		546,182		$	16.59
Granted		—			—		210,708			17.65
Exercised/Vested		(3,625	)		2.32		(225,600	)		16.94
Cancelled/Forfeited		(2,750	)		2.29		—			—
Outstanding at June 22, 2013		647,096		$	18.98		531,290		$	16.86
Vested and expected to vest in the future at June 22, 2013		647,096		$	18.98
Exercisable at June 22, 2013		647,096		$	18.98

There were no stock options granted during the first quarters ended June 22, 2013 and June 23, 2012.

As of June 22, 2013, total unrecognized compensation cost related to non-vested share-based awards granted under our stock incentive plans was $8.1 million for restricted stock. The remaining compensation costs not yet recognized are expected to be recognized over a weighted average period of 2.7 years for restricted stock. All compensation costs related to stock options has been recognized.

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CONDENSED CONSOLIDATED STATEMENTS OF EARNINGS (USD $) In Thousands, except Per Share data, unless otherwise specified	3 Months Ended
	Jun. 22, 2013	Jun. 23, 2012
Income Statement [Abstract]
Net sales	$ 612,405	$ 603,912
Cost of sales	487,129	482,192
Gross profit	125,276	121,720
Operating expenses
Selling, general and administrative	114,353	110,007
Restructuring and asset impairment charges	987
Total operating expenses	115,340	110,007
Operating earnings	9,936	11,713
Other income and expenses
Interest expense	2,265	3,156
Other, net	(9)	(48)
Total other income and expenses	2,256	3,108
Earnings before income taxes and discontinued operations	7,680	8,605
Income taxes	2,896	2,529
Earnings from continuing operations	4,784	6,076
Loss from discontinued operations, net of taxes	(101)	(73)
Net earnings	$ 4,683	$ 6,003
Basic earnings per share:
Earnings from continuing operations	$ 0.22	$ 0.28
Loss from discontinued operations	$ (0.01)	$ (0.01)
Net earnings	$ 0.21	$ 0.27
Diluted earnings per share:
Earnings from continuing operations	$ 0.22	$ 0.28
Loss from discontinued operations	$ (0.01)	$ (0.01)
Net earnings	$ 0.21	$ 0.27
Weighted average shares outstanding:
Basic	21,810	21,853
Diluted	21,892	21,939

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Recently Issued Accounting Standards

3 Months Ended

Jun. 22, 2013

Accounting Changes And Error Corrections [Abstract]

Recently Issued Accounting Standards

Note 2

Recently Issued Accounting Standards

In July 2012, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2012-02, “Intangibles-Goodwill and Other (Topic 350): Testing Indefinite-Lived Intangible Assets for Impairment.” ASU No. 2012-02 permits an entity to first assess qualitative factors to determine whether certain events and circumstances exist that indicate it is more likely than not that an indefinite-lived intangible asset is impaired. The more likely than not threshold is defined as having a likelihood of more than 50 percent. If as a result of the qualitative assessment it is determined that it is not more likely than not that the indefinite-lived intangible asset is impaired, then Spartan Stores is not required to take further action and calculate the fair value of a reporting unit. ASU No. 2012-02 was effective for annual and interim impairment tests performed for fiscal years beginning after September 15, 2012. The adoption did not have an impact on the financial statements.

In February 2013, the FASB issued ASU No. 2013-02, “Reporting Amounts Reclassified Out of Accumulated Other Comprehensive Income”. ASU No. 2013-02 requires companies to provide additional information about the amounts reclassified out of accumulated other comprehensive income by component. In addition, companies are required to present, either on the face of the financial statements or in the notes, significant amounts reclassified out of accumulated other comprehensive income by the respective lines of net income. The amendments are effective prospectively for reporting periods beginning after December 15, 2012. This ASU does not change the requirements for reporting net income or other comprehensive income. Because the standard only affects the presentation of comprehensive income and does not affect what is included in comprehensive income, this standard did not have a material effect on Spartan Stores’ financial statements.

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Fair Value Measurements (Tables)

3 Months Ended

Jun. 22, 2013

Fair Value Disclosures [Abstract]

Schedule of Estimated Fair Value and Book Value of Debt Instruments

At June 22, 2013 and March 30, 2013 the estimated fair value and the book value of our debt instruments were as follows:

(In thousands)	June 22, 2013		March 30, 2013
Book value of debt instruments:
Current maturities of long-term debt and capital lease obligations	$	3,937	$	4,067
Long-term debt and capital lease obligations		148,031		145,876
Total book value of debt instruments		151,968		149,943
Fair value of debt instruments		154,321		152,758
Excess of fair value over book value	$	2,353	$	2,815

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Discontinued Operations

3 Months Ended

Jun. 22, 2013

Discontinued Operations And Disposal Groups [Abstract]

Discontinued Operations

Note 10

Discontinued Operations

Results of the discontinued operations are excluded from the accompanying notes to the financial statements for all periods presented, unless otherwise noted. There were no operations that were reclassified to discontinued operations during the first quarter of fiscal 2014.

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Stock-Based Compensation - Additional Information (Detail) (USD $) In Millions, except Share data, unless otherwise specified	3 Months Ended
	Jun. 22, 2013 OptionPlan	Jun. 23, 2012
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of approved stock incentive plans	2
Stock based compensation expense, Net of Tax	$ 0.7	$ 0.8
Stock based compensation expense Per diluted share, Net of Tax	$ 0.03	$ 0.04
Stock option granted
Stock Options [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock option granted	0	0
Restricted Stock Awards [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unrecognized compensation cost	$ 8.1
Unrecognized compensation cost, weighted average period of recognition	2 years 8 months 12 days

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Operating Segment Information (Tables)

3 Months Ended

Jun. 22, 2013

Segment Reporting [Abstract]

Schedule of Segment Reporting Information, by Operating Segment

The following tables set forth information about Spartan Stores by operating segment:

(In thousands)	Distribution		Retail		Total
12 Weeks Ended June 22, 2013
Net sales	$	258,574	$	353,831	$	612,405
Inter-segment sales		150,760		—		150,760
Depreciation and amortization		2,094		7,397		9,491
Operating earnings		5,693		4,243		9,936
Capital expenditures		2,742		6,499		9,241
12 Weeks Ended June 23, 2012
Net sales	$	258,348	$	345,564	$	603,912
Inter-segment sales		149,624		—		149,624
Depreciation and amortization		1,959		6,711		8,670
Operating earnings		7,822		3,891		11,713
Capital expenditures		1,430		5,114		6,544

	June 22, 2013		March 30, 2013
Total assets
Distribution	$	262,650	$	254,326
Retail		524,306		529,840
Discontinued operations		5,335		5,501
Total	$	792,291	$	789,667

Summary of Sales by Type of Similar Products and Services

The following table presents sales by type of similar product and services:

	12 Weeks Ended
(Dollars in thousands)	June 22, 2013				June 22, 2012
Non-perishables (1)	$	296,441	48.4	%	$	292,696	48.5	%
Perishables (2)		222,891	36.4			219,656	36.4
Pharmacy		47,866	7.8			49,761	8.2
Fuel		45,207	7.4			41,799	6.9
Consolidated net sales	$	612,405	100	%	$	603,912	100	%

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Stock-Based Compensation (Tables)

3 Months Ended

Jun. 22, 2013

Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]

Summary of Share-Based Compensation Activity

The following table summarizes activity in the share-based compensation plans for the first quarters ended June 22, 2013:

	Shares Under Options			Weighted Average Exercise Price		Restricted Stock Awards			Weighted Average Grant-Date Fair Value
Outstanding at March 30, 2013		653,471		$	18.82		546,182		$	16.59
Granted		—			—		210,708			17.65
Exercised/Vested		(3,625	)		2.32		(225,600	)		16.94
Cancelled/Forfeited		(2,750	)		2.29		—			—
Outstanding at June 22, 2013		647,096		$	18.98		531,290		$	16.86
Vested and expected to vest in the future at June 22, 2013		647,096		$	18.98
Exercisable at June 22, 2013		647,096		$	18.98

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Associate Retirement Plans - Components of Net Periodic Pension and Postretirement Benefit Costs (Detail) (USD $) In Thousands, unless otherwise specified	3 Months Ended
	Jun. 22, 2013	Jun. 23, 2012
Pension Benefits [Member]
Defined Benefit Plan Disclosure [Line Items]
Service cost
Interest cost	517	597
Expected return on plan assets	(944)	(1,038)
Amortization of prior service cost
Recognized actuarial net loss	300	295
Net periodic (benefit) cost	(127)	(146)
SERP Benefits [Member]
Defined Benefit Plan Disclosure [Line Items]
Service cost
Interest cost	7	10
Expected return on plan assets
Amortization of prior service cost
Recognized actuarial net loss	7	7
Net periodic (benefit) cost	14	17
Postretirement Benefits [Member]
Defined Benefit Plan Disclosure [Line Items]
Service cost	60	45
Interest cost	87	93
Expected return on plan assets
Amortization of prior service cost	(12)	(13)
Recognized actuarial net loss	41	32
Net periodic (benefit) cost	$ 176	$ 157

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Supplemental Cash Flow Information - Additional Information (Detail) (USD $) In Millions, unless otherwise specified	3 Months Ended
	Jun. 22, 2013	Jun. 23, 2012
Supplemental Cash Flow Elements [Abstract]
Restricted stock issuance	$ 3.7	$ 3.8
Capital expenditures recorded in current liabilities	1.2	4.0
Capital lease agreements totaling		$ 2.8

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Restructuring and Asset Impairment - Schedule of Activity of Restructuring Costs (Parenthetical) (Detail) (USD $) In Millions, unless otherwise specified	3 Months Ended
	Jun. 22, 2013
Restructuring Reserve [Roll Forward]
Reduction in goodwill	$ 0.2

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Company-Owned Life Insurance - Additional Information (Detail) (USD $) In Millions, unless otherwise specified	3 Months Ended
	Jun. 22, 2013	Jun. 23, 2012
Company Owned Life Insurance [Abstract]
Annual premium payment	$ 0.8
Cash surrender value of life insurance	3.3	2.4
Aggregate amount of life insurance coverage	$ 15

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Associate Retirement Plans (Tables)

3 Months Ended

Jun. 22, 2013

Compensation And Retirement Disclosure [Abstract]

Components of Net Periodic Pension and Postretirement Benefit Costs

The following table provides the components of net periodic pension and postretirement benefit costs for the first quarter ended June 22, 2013 and June 23, 2012:

(In thousands)
12 Weeks Ended	Pension Benefits						SERP Benefits				Postretirement Benefits
	June 22, 2013			June 23, 2012			June 22, 2013		June 23, 2012		June 22, 2013			June 23, 2012
Service cost	$	—		$	—		$	—	$	—	$	60		$	45
Interest cost		517			597			7		10		87			93
Expected return on plan assets		(944	)		(1,038	)		—		—		—			—
Amortization of prior service cost		—			—			—		—		(12	)		(13	)
Recognized actuarial net loss		300			295			7		7		41			32
Net periodic (benefit) cost	$	(127	)	$	(146	)	$	14	$	17	$	176		$	157

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CONDENSED CONSOLIDATED STATEMENT OF SHAREHOLDERS' EQUITY (USD $) In Thousands	Total	Common Stock [Member]	Accumulated Other Comprehensive Loss [Member]	Retained Earnings [Member]
Balance, value at Mar. 30, 2013	$ 335,655	$ 146,564	$ (13,687)	$ 202,778
Balance, shares at Mar. 30, 2013	21,751	21,751
Net earnings	4,683			4,683
Other comprehensive income	206		206
Dividends	(1,970)			(1,970)
Stock-based employee compensation	1,042	1,042
Issuances of common stock and related tax benefit on stock option exercises and bonus plan, value	79	79
Issuances of common stock and related tax benefit on stock option exercises and bonus plan, shares		7
Issuances of restricted stock and related income tax benefits, value	(50)	(50)
Issuances of restricted stock and related income tax benefits, shares		210
Cancellations of restricted stock, value	(1,167)	(1,167)
Cancellations of restricted stock, shares		(72)
Balance, value at Jun. 22, 2013	$ 338,478	$ 146,468	$ (13,481)	$ 205,491
Balance, shares at Jun. 22, 2013	21,896	21,896

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CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (USD $) In Thousands, unless otherwise specified	3 Months Ended
	Jun. 22, 2013	Jun. 23, 2012
Cash flows from operating activities
Net earnings	$ 4,683	$ 6,003
Loss from discontinued operations	101	73
Earnings from continuing operations	4,784	6,076
Adjustments to reconcile net earnings to net cash provided by (used in) operating activities:
Restructuring and asset impairment charges	987
Convertible debt interest		890
Depreciation and amortization	9,424	9,015
LIFO expense	764	790
Postretirement benefits expense (income)	37	(52)
Deferred taxes on income	1,230	3,862
Stock-based compensation expense	1,042	1,366
Excess tax benefit on stock compensation	(85)	(199)
Other, net	(16)	24
Changes in operating assets and liabilities:
Accounts receivable	784	(2,663)
Inventories	(11,233)	(33,447)
Prepaid expenses	725	(4,598)
Other assets	91	(194)
Accounts payable	11,391	20,009
Accrued payroll and benefits	(7,794)	(8,069)
Postretirement benefits	(88)	(122)
Accrued income taxes	(4,768)	(12,352)
Other accrued expenses and other liabilities	142	476
Net cash provided by (used in) operating activities	7,417	(19,188)
Cash flows from investing activities
Purchases of property and equipment	(9,241)	(6,544)
Net proceeds from the sale of assets	99
Other	(110)	(52)
Net cash used in investing activities	(9,252)	(6,596)
Cash flows from financing activities
Proceeds from revolving credit facility	133,320	63,283
Payments on revolving credit facility	(130,166)	(43,393)
Share repurchase		(10,855)
Repayment of other long-term debt	(1,130)	(893)
Financing fees paid	(27)	(1,260)
Excess tax benefit on stock compensation	85	199
Proceeds from exercise of stock options	45	64
Dividends paid	(1,970)	(1,680)
Net cash provided by financing activities	157	5,465
Cash flows from discontinued operations
Net cash used in operating activities	(256)	(64)
Net cash used in discontinued operations	(256)	(64)
Net decrease in cash and cash equivalents	(1,934)	(20,383)
Cash and cash equivalents at beginning of period	6,097	26,476
Cash and cash equivalents at end of period	$ 4,163	$ 6,093

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Restructuring and Asset Impairment

3 Months Ended

Jun. 22, 2013

Restructuring And Related Activities [Abstract]

Restructuring and Asset Impairment

Note 3

Restructuring and Asset Impairment

Restructuring and asset impairment charges for the first quarter of fiscal 2014 included in the Condensed Consolidated Statements of Earnings consisted of an asset impairment charge of approximately $1.0 million for an underperforming store and fuel center in the Retail segment.

The following table provides the activity of restructuring costs for the 12 weeks ended June 22, 2013. Accrued restructuring costs recorded in the Condensed Consolidated Balance Sheets are included in “Other accrued expenses” in Current liabilities and “Other long-term liabilities” in Long-term liabilities based on when the obligations are expected to be paid.

(In thousands)
Balance at March 30, 2013	$	7,975
Changes in estimates		(206	)(a)
Accretion expense		70
Payments		(443	)
Balance at June 22, 2013	$	7,396

(a) Goodwill was reduced by $0.2 million as a result of these changes in estimates as the initial charges for certain stores were established in the purchase price allocations for previous acquisitions.

Included in the liability are lease obligations recorded at the present value of future minimum lease payments, calculated using a risk-free interest rate, and related ancillary costs from the date of closure to the end of the remaining lease term, net of estimated sublease income.

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Basis of Presentation and Significant Accounting Policies

3 Months Ended

Jun. 22, 2013

Accounting Policies [Abstract]

Basis of Presentation and Significant Accounting Policies

Note 1

Basis of Presentation and Significant Accounting Policies

The accompanying unaudited Condensed Consolidated Financial Statements (the “financial statements”) include the accounts of Spartan Stores, Inc. and its subsidiaries (“Spartan Stores”). All significant intercompany accounts and transactions have been eliminated.

In the opinion of management, the accompanying financial statements, taken as a whole, contain all adjustments, which are of a normal recurring nature, necessary to present fairly the financial position of Spartan Stores as of June 22, 2013, and the results of its operations and cash flows for the interim periods presented. Interim results are not necessarily indicative of results for a full year.

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Operating Segment Information - Schedule of Segment Reporting Information, by Operating Segment (Detail) (USD $) In Thousands, unless otherwise specified	3 Months Ended
	Jun. 22, 2013	Jun. 23, 2012	Mar. 30, 2013
Segment Reporting Information [Line Items]
Net sales	$ 612,405	$ 603,912
Inter-segment sales	150,760	149,624
Depreciation and amortization	9,491	8,670
Operating earnings	9,936	11,713
Capital expenditures	9,241	6,544
Total assets	792,291		789,667
Operating Segments [Member] | Distribution [Member]
Segment Reporting Information [Line Items]
Net sales	258,574	258,348
Inter-segment sales	150,760	149,624
Depreciation and amortization	2,094	1,959
Operating earnings	5,693	7,822
Capital expenditures	2,742	1,430
Total assets	262,650		254,326
Operating Segments [Member] | Retail [Member]
Segment Reporting Information [Line Items]
Net sales	353,831	345,564
Inter-segment sales
Depreciation and amortization	7,397	6,711
Operating earnings	4,243	3,891
Capital expenditures	6,499	5,114
Total assets	524,306		529,840
Operating Segments [Member] | Discontinued Operations [Member]
Segment Reporting Information [Line Items]
Total assets	$ 5,335		$ 5,501

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Recently Issued Accounting Standards - Additional Information (Detail)	1 Months Ended
	Jul. 31, 2012
Recently Issued Accounting Standards [Abstract]
Indefinite-lived intangible asset, more likely than not, threshold likelihood percentage	50.00%

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Fair Value Measurements - Schedule of Estimated Fair Value and Book Value of Debt Instruments (Detail) (USD $) In Thousands, unless otherwise specified	Jun. 22, 2013	Mar. 30, 2013
Book value of debt instruments:
Current maturities of long-term debt and capital lease obligations	$ 3,937	$ 4,067
Long-term debt and capital lease obligations	148,031	145,876
Total book value of debt instruments	151,968	149,943
Fair value of debt instruments	154,321	152,758
Excess of fair value over book value	$ 2,353	$ 2,815

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Taxes on Income - Additional Information (Detail) (USD $) In Millions, unless otherwise specified	3 Months Ended
	Jun. 22, 2013	Jun. 23, 2012
Income Tax Disclosure [Abstract]
Effective income tax rate	37.70%	29.40%
Non-cash income tax charge		$ 0.7
Effective income tax rate Excluding the effective tax rate on one-time benefit	37.60%

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CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) (USD $) In Thousands, unless otherwise specified	Jun. 22, 2013	Mar. 30, 2013
Statement Of Financial Position [Abstract]
Common stock, par value
Common stock, shares authorized	50,000	50,000
Common stock, shares outstanding	21,896	21,751
Preferred stock, par value
Preferred stock, shares authorized	10,000	10,000
Preferred stock, shares outstanding

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Associate Retirement Plans

3 Months Ended

Jun. 22, 2013

Compensation And Retirement Disclosure [Abstract]

Associate Retirement Plans

Note 6

Associate Retirement Plans

The following table provides the components of net periodic pension and postretirement benefit costs for the first quarter ended June 22, 2013 and June 23, 2012:

(In thousands)
12 Weeks Ended	Pension Benefits						SERP Benefits				Postretirement Benefits
	June 22, 2013			June 23, 2012			June 22, 2013		June 23, 2012		June 22, 2013			June 23, 2012
Service cost	$	—		$	—		$	—	$	—	$	60		$	45
Interest cost		517			597			7		10		87			93
Expected return on plan assets		(944	)		(1,038	)		—		—		—			—
Amortization of prior service cost		—			—			—		—		(12	)		(13	)
Recognized actuarial net loss		300			295			7		7		41			32
Net periodic (benefit) cost	$	(127	)	$	(146	)	$	14	$	17	$	176		$	157

No contributions have been made to the pension plan in fiscal 2014. No further contribution payments are required to be made in fiscal 2014 to meet the minimum pension funding requirements.

As previously stated in Note 5, Spartan Stores contributes to the Central States, Southeast and Southwest Areas Pension Fund (“Fund”) (EIN 7456500) at a pro rata fraction of 1% of total contributions. Spartan Store’s employer contributions during fiscal 2013 totaled $8.2 million, which Fund administrators represent is less than 5% of total employer contributions to the Fund.

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CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (USD $) In Thousands, unless otherwise specified	3 Months Ended
	Jun. 22, 2013	Jun. 23, 2012
Statement Of Income And Comprehensive Income [Abstract]
Net earnings	$ 4,683	$ 6,003
Other comprehensive income, before tax
Recognition of pension and postretirement benefits actuarial loss	336
Total other comprehensive income, before tax	336
Income tax related to items of other comprehensive income	(130)
Comprehensive income	$ 4,889	$ 6,003

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CONDENSED CONSOLIDATED BALANCE SHEETS (USD $) In Thousands, unless otherwise specified	Jun. 22, 2013	Mar. 30, 2013
Current assets
Cash and cash equivalents	$ 4,163	$ 6,097
Accounts receivable, net	60,087	60,979
Inventories, net	135,126	124,657
Prepaid expenses	10,037	10,822
Other current assets	1,202	1,304
Deferred taxes on income	1,558	2,310
Total current assets	212,173	206,169
Goodwill	246,665	246,840
Other, net	64,344	64,532
Property and equipment, net	269,109	272,126
Total assets	792,291	789,667
Current liabilities
Accounts payable	129,680	120,651
Accrued payroll and benefits	32,311	38,356
Accrued income taxes	1,309	6,132
Other accrued expenses	24,152	23,784
Current maturities of long-term debt and capital lease obligations	3,937	4,067
Total current liabilities	191,389	192,990
Long-term liabilities
Deferred income taxes	81,226	80,578
Postretirement benefits	14,262	14,092
Other long-term liabilities	18,905	20,476
Long-term debt and capital lease obligations	148,031	145,876
Total long-term liabilities	262,424	261,022
Commitments and contingencies (Note 5)
Shareholders' equity
Common stock, voting, no par value; 50,000 shares authorized; 21,896 and 21,751 shares outstanding	146,468	146,564
Preferred stock, no par value, 10,000 shares authorized; no shares outstanding
Accumulated other comprehensive loss	(13,481)	(13,687)
Retained earnings	205,491	202,778
Total shareholders' equity	338,478	335,655
Total liabilities and shareholders' equity	$ 792,291	$ 789,667

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Restructuring and Asset Impairment - Additional Information (Detail) (USD $) In Thousands, unless otherwise specified	3 Months Ended
	Jun. 22, 2013
Restructuring Costs And Asset Impairment Charges [Abstract]
Restructuring and asset impairment charges	$ 987

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Restructuring and Asset Impairment (Tables)

3 Months Ended

Jun. 22, 2013

Restructuring And Related Activities [Abstract]

Schedule of Activity of Restructuring Costs

The following table provides the activity of restructuring costs for the 12 weeks ended June 22, 2013. Accrued restructuring costs recorded in the Condensed Consolidated Balance Sheets are included in “Other accrued expenses” in Current liabilities and “Other long-term liabilities” in Long-term liabilities based on when the obligations are expected to be paid.

(In thousands)
Balance at March 30, 2013	$	7,975
Changes in estimates		(206	)(a)
Accretion expense		70
Payments		(443	)
Balance at June 22, 2013	$	7,396

(a) Goodwill was reduced by $0.2 million as a result of these changes in estimates as the initial charges for certain stores were established in the purchase price allocations for previous acquisitions.

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Stock-Based Compensation - Summary of Share-Based Compensation Activity (Detail) (USD $)	3 Months Ended
	Jun. 22, 2013
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
Shares Under Options, Outstanding, Beginning balance	653,471
Shares Under Options, Granted
Shares Under Options, Exercised/Vested	(3,625)
Shares Under Options, Cancelled/Forfeited	(2,750)
Shares Under Options, Outstanding, Ending balance	647,096
Shares Under Options, Vested and expected to vest in the future at June 22, 2013	647,096
Shares Under Options, Exercisable at June 22, 2013	647,096
Shares Under Options, Outstanding, Weighted Average Exercise Price, Option outstanding, Beginning balance	$ 18.82
Shares Under Options, Granted, Weighted Average Exercise Price
Shares Under Options, Exercised/Vested, Weighted Average Exercise Price	$ 2.32
Shares Under Options, Cancelled/Forfeited, Weighted Average Exercise Price	$ 2.29
Shares Under Options, Outstanding, Weighted Average Exercise Price, Ending balance	$ 18.98
Shares Under Options, Weighted Average Exercise Price, Vested and expected to vest in the future at June 22, 2013	$ 18.98
Shares Under Options, Weighted Average Exercise Price, Options exercisable	$ 18.98
Restricted Stock Awards, Outstanding, Beginning balance	546,182
Restricted Stock Awards, Granted	210,708
Restricted Stock Awards, Exercised/Vested	(225,600)
Restricted Stock Awards, Cancelled/Forfeited
Restricted Stock Awards, Outstanding, Ending balance	531,290
Restricted Stock Awards, Outstanding, Weighted Average Grant-Date Fair Value, Beginning balance	$ 16.59
Restricted Stock Awards, Granted, Weighted Average Grant-Date Fair Value	$ 17.65
Restricted Stock Awards, Exercised/ Vested, Weighted Average Grant-Date Fair Value	$ 16.94
Restricted Stock Awards, Cancelled/Forfeited, Weighted Average Grant-Date Fair Value
Restricted Stock Awards, Outstanding, Weighted Average Grant-Date Fair Value, Ending balance	$ 16.86

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Associate Retirement Plans - Additional Information (Detail) (USD $) In Millions, unless otherwise specified	3 Months Ended
	Jun. 22, 2013
Pension Plans, Postretirement and Other Employee Benefits [Line Items]
Contributions to pension plan	$ 0
Central States, Southeast and Southwest Areas Pension Fund [Member]
Pension Plans, Postretirement and Other Employee Benefits [Line Items]
Contribution as a percentage of total contributions	1.00%
Pension contributions during last plan year	$ 8.2
Maximum company contribution as percentage of total employer contributions	5.00%

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Other Comprehensive Income or Loss - Additional Information (Detail) (USD $) In Millions, unless otherwise specified	3 Months Ended
	Jun. 22, 2013
Text Block [Abstract]
Income loss reclassifed from AOCI	$ 0.3
Increase in selling general and administrative expenses	0.2
Decrease in income taxes	$ 0.1

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Commitments and Contingencies

3 Months Ended

Jun. 22, 2013

Commitments And Contingencies Disclosure [Abstract]

Commitments and Contingencies

Note 5

Commitments and Contingencies

Various lawsuits and claims, arising in the ordinary course of business, are pending or have been asserted against Spartan Stores. While the ultimate effect of such actions cannot be predicted with certainty, management believes that their outcome will not result in a material effect on the consolidated financial position, operating results or liquidity of Spartan Stores.

Spartan Stores contributes to the Teamsters Central States multi-employer pension plan based on obligations arising from its collective bargaining agreement covering its warehouse union associates. This plan provides retirement benefits to participants based on their service to contributing employers. The benefits are paid from assets held in trust for that purpose. Trustees are appointed by employers and unions; however, Spartan Stores is not a trustee. The trustees typically are responsible for determining the level of benefits to be provided to participants as well as for such matters as the investment of the assets and the administration of the plan. Spartan Stores will continue contributions to the Central States, Southeast and Southwest Areas Pension Fund under the terms outlined in the “Primary Schedule” of Central States’ Rehabilitation Plan. This schedule requires an increase in employer contributions of 4% over the previous year’s contribution in fiscal years 2014 - 2016.

Based on the most recent information available to Spartan Stores, we believe that the present value of actuarial accrued liabilities in this multi-employer plan significantly exceeds the value of the assets held in trust to pay benefits. Because we are one of a number of employers contributing to this plan, it is difficult to ascertain what the exact amount of the underfunding would be, although we anticipate that our contributions to this plan will increase each year. Spartan believes that funding levels have not changed significantly since year-end. To reduce this under funding we expect meaningful increases in expense as a result of required incremental multi-employer pension plan contributions over the years. Any adjustment for withdrawal liability will be recorded when it is probable that a liability exists and can be reasonably determined.

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Restructuring and Asset Impairment - Schedule of Activity of Restructuring Costs (Detail) (USD $) In Thousands, unless otherwise specified	3 Months Ended
	Jun. 22, 2013
Restructuring Reserve [Roll Forward]
Beginning balance	$ 7,975
Changes in estimates	(206)
Accretion expense	70
Payments	(443)
Ending balance	$ 7,396

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Operating Segment Information - Summary of Sales by Type of Similar Products and Services (Detail) (USD $) In Thousands, unless otherwise specified	3 Months Ended
	Jun. 22, 2013	Jun. 23, 2012
Revenue from External Customer [Line Items]
Consolidated net sales	$ 612,405	$ 603,912
Percentage Consolidated Net Sale	100.00%	100.00%
Operating Segments [Member] | Non Perishables [Member]
Revenue from External Customer [Line Items]
Consolidated net sales	296,441	292,696
Percentage Consolidated Net Sale	48.40%	48.50%
Operating Segments [Member] | Perishables [Member]
Revenue from External Customer [Line Items]
Consolidated net sales	222,891	219,656
Percentage Consolidated Net Sale	36.40%	36.40%
Operating Segments [Member] | Pharmacy [Member]
Revenue from External Customer [Line Items]
Consolidated net sales	47,866	49,761
Percentage Consolidated Net Sale	7.80%	8.20%
Operating Segments [Member] | Fuel [Member]
Revenue from External Customer [Line Items]
Consolidated net sales	$ 45,207	$ 41,799
Percentage Consolidated Net Sale	7.40%	6.90%

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Income Taxes

3 Months Ended

Jun. 22, 2013

Income Tax Disclosure [Abstract]

Income Taxes

Note 8

Income Taxes

The effective income tax rate was 37.7% and 29.4% for the first quarter of fiscal 2014 and 2013, respectively. The difference from the Federal statutory rate for fiscal 2014 was due primarily to state income taxes, partially offset by tax credits. The difference from the Federal statutory rate for fiscal 2013 was primarily the result of changes to the state of Michigan tax laws. Income tax expense in the first quarter of fiscal 2013 includes a $0.7 million after-tax benefit due to these changes. Excluding this item the effective tax rate was 37.6%.

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Fair Value Measurements

3 Months Ended

Jun. 22, 2013

Fair Value Disclosures [Abstract]

Fair Value Measurements

Note 4

Fair Value Measurements

Financial instruments include cash and cash equivalents, accounts and notes receivable, accounts payable and long-term debt. The carrying amounts of cash and cash equivalents, accounts and notes receivable, and accounts payable approximate fair value because of the short-term nature of these financial instruments. At June 22, 2013 and March 30, 2013 the estimated fair value and the book value of our debt instruments were as follows:

(In thousands)	June 22, 2013		March 30, 2013
Book value of debt instruments:
Current maturities of long-term debt and capital lease obligations	$	3,937	$	4,067
Long-term debt and capital lease obligations		148,031		145,876
Total book value of debt instruments		151,968		149,943
Fair value of debt instruments		154,321		152,758
Excess of fair value over book value	$	2,353	$	2,815

The estimated fair value of debt is based on market quotes for instruments with similar terms and remaining maturities (level 2 valuation techniques described below).

ASC 820 prioritizes the inputs to valuation techniques used to measure fair value into the following hierarchy:

Level 1: Quoted prices (unadjusted) in active markets for identical assets or liabilities.

Level 2: Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly.

Level 3: Unobservable inputs for the asset or liability, reflecting the reporting entities own assumptions about the assumptions that market participants would use in pricing.

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CONDENSED CONSOLIDATED STATEMENT OF SHAREHOLDERS' EQUITY (Parenthetical) (USD $)	3 Months Ended
	Jun. 22, 2013
Statement Of Stockholders Equity [Abstract]
Dividends per share	$ 0.09

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Commitments and Contingencies - Additional Information (Detail)	3 Months Ended
	Jun. 22, 2013
Commitments And Contingencies Disclosure [Abstract]
Contribution by the employer to the Rehabilitation Plan	4.00%

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Supplemental Cash Flow Information

3 Months Ended

Jun. 22, 2013

Supplemental Cash Flow Elements [Abstract]

Supplemental Cash Flow Information

Note 11

Supplemental Cash Flow Information

Non-cash financing activities include the issuance of restricted stock to employees and directors of $3.7 million and $3.8 million for the first quarters ended June 22, 2013 and June 23, 2012, respectively. Non-cash investing activities include capital expenditures recorded in current liabilities of $1.2 million and $4.0 million for the year-to-date periods ended June 22, 2013 and June 23, 2012, respectively. In the first quarter ended June 23, 2012, Spartan Stores entered into capital lease agreements totaling $2.8 million.

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Other Comprehensive Income or Loss

3 Months Ended

Jun. 22, 2013

Equity [Abstract]

Other Comprehensive Income or Loss

Note 7

Other Comprehensive Income or Loss

Spartan Stores reports comprehensive income or loss in accordance with ASU 2012-13, “Comprehensive Income,” in the financial statements. Total comprehensive income is defined as all changes in shareholders’ equity during a period, other than those resulting from investments by and distributions to shareholders. Generally, for Spartan Stores, total comprehensive income equals net earnings plus or minus adjustments for pension and other postretirement benefits.

While total comprehensive income is the activity in a period and is largely driven by net earnings in that period, accumulated other comprehensive income or loss (“AOCI”) represents the cumulative balance of other comprehensive income, net of tax, as of the balance sheet date. For Spartan Stores, AOCI is the cumulative balance related to pension and other postretirement benefits.

During the first quarter of fiscal 2014, $0.3 million was reclassified from AOCI to the Condensed Consolidated Statement of Earnings, of which $0.2 million increased selling, general and administrative expenses and $0.1 million reduced income taxes.

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Subsequent Event

3 Months Ended

Jun. 22, 2013

Subsequent Events [Abstract]

Subsequent Event

Note 14

Subsequent Event

On July 21, 2013, Spartan Stores entered into an Agreement and Plan of Merger providing for the merger of Spartan Stores and Nash Finch Company. Additional information regarding this merger can be found in Spartan Stores’ Form 8-K Current Report filed on July 22, 2013.

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Operating Segment Information

3 Months Ended

Jun. 22, 2013

Segment Reporting [Abstract]

Operating Segment Information

Note 12

Operating Segment Information

The following tables set forth information about Spartan Stores by operating segment:

(In thousands)	Distribution		Retail		Total
12 Weeks Ended June 22, 2013
Net sales	$	258,574	$	353,831	$	612,405
Inter-segment sales		150,760		—		150,760
Depreciation and amortization		2,094		7,397		9,491
Operating earnings		5,693		4,243		9,936
Capital expenditures		2,742		6,499		9,241
12 Weeks Ended June 23, 2012
Net sales	$	258,348	$	345,564	$	603,912
Inter-segment sales		149,624		—		149,624
Depreciation and amortization		1,959		6,711		8,670
Operating earnings		7,822		3,891		11,713
Capital expenditures		1,430		5,114		6,544

	June 22, 2013		March 30, 2013
Total assets
Distribution	$	262,650	$	254,326
Retail		524,306		529,840
Discontinued operations		5,335		5,501
Total	$	792,291	$	789,667

The following table presents sales by type of similar product and services:

	12 Weeks Ended
(Dollars in thousands)	June 22, 2013				June 22, 2012
Non-perishables (1)	$	296,441	48.4	%	$	292,696	48.5	%
Perishables (2)		222,891	36.4			219,656	36.4
Pharmacy		47,866	7.8			49,761	8.2
Fuel		45,207	7.4			41,799	6.9
Consolidated net sales	$	612,405	100	%	$	603,912	100	%

⁽¹⁾  Consists primarily of general merchandise, grocery, beverages, snacks and frozen foods.

⁽²⁾  Consists primarily of produce, dairy, meat, bakery, deli, floral and seafood.

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Document and Entity Information	3 Months Ended
	Jun. 22, 2013	Jul. 29, 2013
Document Document And Entity Information [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Jun. 22, 2013
Document Fiscal Year Focus	2013
Document Fiscal Period Focus	Q1
Trading Symbol	SPTN
Entity Registrant Name	SPARTAN STORES INC
Entity Central Index Key	0000877422
Current Fiscal Year End Date	--03-29
Entity Filer Category	Accelerated Filer
Entity Common Stock, Shares Outstanding		21,898,253

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Company-Owned Life Insurance

3 Months Ended

Jun. 22, 2013

Investments All Other Investments [Abstract]

Company-Owned Life Insurance

Note 13

Company-Owned Life Insurance

Spartan Stores holds variable universal life insurance policies on certain key associates. The company-owned policies have annual premium payments of $0.8 million. The net cash surrender value of approximately $3.3 million and $2.4 million at June 22, 2013 and June 23, 2012, respectively, is recorded on the balance sheet in Other Long-term Assets. These policies have an aggregate amount of life insurance coverage of approximately $15 million.