Business Acquisition (Tables)

9 Months Ended

Oct. 03, 2015

Schedule of Business Acquisitions, by Acquisition [Table Text Block]

The following table summarizes the preliminary fair values of the consideration transferred as at the acquisition date:

								$
Cash⁽¹⁾								13,300
Preliminary working capital adjustment⁽²⁾								(265)
Settlement of pre-existing relationship⁽³⁾								749
Contingent consideration⁽⁴⁾								20,000
Total consideration transferred								33,784

The following table summarizes the preliminary estimated fair values of the assets acquired and liabilities assumed as at the acquisition date.

							$
Accounts receivable							2,405
Inventories							1,745
Machinery and equipment							164
Customer relationships intangible asset⁽¹⁾							14,000
Accounts payable and accrued liabilities							(1,666)
Net identifiable assets acquired							16,648
Goodwill⁽²⁾							17,136
Net assets acquired							33,784

On August 11, 2015, the Company acquired the net operating assets of Niagara Natural Fruit Snack Company Inc. (“Niagara Natural”). Niagara Natural is a manufacturer of all-natural fruit snacks located in the Niagara Region of Ontario. The acquisition of the net operating assets of Niagara Natural has been accounted for as a business combination under the acquisition method of accounting. The results of Niagara Natural have been included in the Company’s consolidated financial statements since the date of acquisition and are reported in the Consumer Products operating segment.

The following table summarizes the preliminary fair values of the consideration transferred as at the acquisition date:

								$
Cash								6,475
Preliminary working capital adjustment								237
Contingent consideration⁽¹⁾								2,330
Total consideration transferred								9,042

The following table summarizes the preliminary estimated fair values of the assets acquired and liabilities assumed as at the acquisition date, which are subject to change pending finalization of the working capital adjustment and valuation of tangible and intangible assets. The Company expects to finalize these amounts no later than one year from the acquisition date.

							$
Current assets							2,220
Machinery and equipment							3,414
Intangible assets⁽¹⁾							2,459
Current liabilities							(687)
Net identifiable assets acquired							7,406
Goodwill⁽²⁾							1,636
Net assets acquired							9,042

Business Acquisition, Pro Forma Information [Table Text Block]

Revenue and Earnings

Revenues of Citrusource and Niagara Natural for the periods from the respective acquisition dates to October 3, 2015 were approximately $20,000, in the aggregate, and earnings, net of income taxes, were approximately $700, in the aggregate, which included the effects of the acquisition accounting adjustments.

Pro Forma Consolidated Results of Operations

The following table presents pro forma consolidated results of operations for the quarters and three quarters ended October 3, 2015 and October 4, 2014, as if the acquisitions of Citrusource and Niagara Natural had occurred as of December 29, 2013.

		Quarter ended		Three quarters ended
		October 3, 2015	October 4, 2014	October 3, 2015	October 4, 2014
		$	$	$	$
Pro forma revenues		307,504	315,011	925,716	980,037
Pro forma earnings (loss) attributable to SunOpta Inc.		483	(404)	8,568	14,615
Pro forma earnings (loss) per share
	Basic	0.01	(0.01)	0.13	0.22
	Diluted	0.01	(0.01)	0.13	0.21