Summary of Significant Accounting Policies (Tables)

12 Months Ended

Dec. 28, 2013

Schedule of Accounts, Notes Receivable and Allowance for Doubtful Accounts


	December 28, 2013			December 29, 2012
	(in thousands)
Accounts receivable	$	21,334		$	14,513
Less: Allowance for doubtful accounts		(513	)		(516	)

	$	20,821		$	13,997

Information Regarding Warranty Accrual


Accrued Warranty	Beginning of Period		Charged to Expense		Adjustments			Settlements			End of Period
	(in thousands)
Year ended December 28, 2013	$	3,858	$	2,992	$	(419	)	$	(3,765	)	$	2,666
Year ended December 29, 2012	$	4,406	$	3,157	$	(512	)	$	(3,193	)	$	3,858
Year ended December 31, 2011	$	4,326	$	3,346	$	188		$	(3,454	)	$	4,406

Inventories

Inventories consist of the following:


	December 28, 2013		December 29, 2012
	(in thousands)
Raw materials	$	11,305	$	10,477
Work in progress		329		256
Finished goods		1,274		796

Total Inventories	$	12,908	$	11,529

Schedule of Property, Plant and Equipment

Property, plant and equipment are recorded at cost and depreciated using the straight-line method over the estimated useful lives of the related assets. Depreciable assets are assigned estimated lives as follows:


Building and improvements			5 to 40 years
Furniture and equipment			3 to 10 years
Vehicles			5 to 10 years
Computer Software			3 years

Schedule of Deferred Financing Costs

Estimated amortization of deferred financing costs is as follows for future fiscal years:


	(in thousands)
2014	$	501
2015		477
2016		463
2017		449
2018		179

Total	$	2,069

Calculation of EPS and Reconciliation of Weighted Average Common Shares Used in the Calculation of Basic and Diluted EPS

The table below presents the calculation of basic and diluted earnings per share, including a reconciliation of weighted average common shares:


	Year Ended
	December 28, 2013		December 29, 2012		December 31, 2011
(in thousands, except per share amounts)
Numerator:
Net income (loss)	$	26,819	$	8,955	$	(16,898	)

Denominator:
Weighted-average common shares – Basic		48,881		53,620		53,659
Add: Dilutive effect of stock compensation plans		3,330		1,642		—

Weighted-average common shares – Diluted		52,211		55,262		53,659

Net income (loss) per common share:
Basic	$	0.55	$	0.17	$	(0.31	)

Dilutive	$	0.51	$	0.16	$	(0.31	)