ACQUISITION (Tables)

9 Months Ended

Sep. 29, 2013

Acquisition [Abstract]

Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block]

The following summarizes a preliminary estimate of the assets acquired and the liabilities assumed by Standard Register in the Acquisition:

	August 1, 2013
Assets
Cash and cash equivalents	$	1,665
Accounts receivable	53,651
Inventories	24,707
Plant and equipment	43,132
Goodwill	75,736
Identified intangibles	53,740
Other assets	7,194
Liabilities
Long-term debt and capital leases, including current portion	(210,672		)
Other liabilities assumed	(42,644		)
Net assets acquired	6,509

Schedule of Intangible Assets and Goodwill [Table Text Block]

The estimated fair value and useful lives for significant intangible assets acquired are as follows:

	Fair Value		Useful life (in years)
Customer relationships	$	45,100	6 years
Trademarks	8,500		2-10 years

Business Acquisition, Pro Forma Information [Table Text Block]

The pro forma financial information does not reflect any cost savings that may be realized as a result of the Acquisition and is not necessarily indicative of what our consolidated results would have been had the Acquisition been completed on January 2, 2012.

(Unaudited)	39 Weeks Ended
	September 29, 2013			September 30, 2012
Revenue	$	733,249		$	803,130
Operating income (loss)	3,508			(3,783		)
Net loss	(12,495		)	(3,909		)
Loss per share	(2.11		)	(0.67		)