Other Expense (Income), Net

3 Months Ended

Mar. 30, 2019

Other Income and Expenses [Abstract]

Other Expense (Income), Net [Text Block]

10. Other Expense (Income), Net

The components of other expense (income) were as follows:

	Quarter ended
	March 30, 2019		March 31, 2018
	$		$
Gain on sale of soy and corn business (see note 3)	(45,579	)	-
Employee termination and recruitment costs⁽¹⁾	1,399		232
Product withdrawal and recall costs⁽²⁾	260		323
Facility closure costs⁽³⁾	256		1,550
Decrease in fair value of contingent consideration (see note 5(3))	-		(2,416	)
Other	152		(91	)
	(43,512	)	(402	)

(1)Employee termination and recruitment costs

For the quarter ended March 30, 2019, expenses represent severance benefits of $2.9 million for employees terminated in connection with the Value Creation Plan, including the Company's former CEO, net of the reversal of $2.1 million of previously recognized stock-based compensation expense related to forfeited awards previously granted to those employees. In addition, expenses include recruitment costs related to the Company's CEO transition.

For the quarter ended March 31, 2018, the expense represents severance benefits incurred in connection with the Value Creation Plan.

(2)Product withdrawal and recall costs

For the quarters ended March 30, 2019 and March 31, 2018, expenses represent product withdrawal and recall costs that were not eligible for reimbursement under the Company's insurance policies or exceeded the limits of those policies, including certain costs related to the voluntary recall of certain roasted sunflower kernel products initiated by the Company during the second quarter of 2016.

(3)Facility closure costs

For the quarter ended March 30, 2019, expenses include costs to dismantle and move equipment from the Company's former soy extraction facility located in Heuvelton, New York, which was subsequently sold in April 2019.

For the quarter ended March 31, 2018, expenses include the recognition of the remaining lease obligation related to the Company's former nutrition bar facility, and an impairment loss and closure costs related to the disposal of the Company's roasting facility in Wahpeton, North Dakota.