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Acquisitions and Purchase Accounting (Tables)
3 Months Ended
Mar. 29, 2014
Baker
 
Schedule of Business Acquisitions, by Acquisition
The final allocation of cash paid for the Baker acquisition is summarized as follows (in thousands): 
 
(as initially reported) Mar 14, 2012
 
Measurement Period Adjustments
 
(as adjusted)
Mar 14, 2012
Current assets
$
4,617

 
$
(2,236
)
 
$
2,381

Property, plant and equipment
221

 

 
221

Goodwill
5,797

 
1,481

 
7,278

Other intangibles

 
750

 
750

Current liabilities
(385
)
 
5

 
(380
)
 
 
 
 
 
 
Net assets acquired and liabilities assumed
$
10,250

 
$

 
$
10,250

 
Stewart [Member]
 
Schedule of Business Acquisitions, by Acquisition
The final allocation of cash paid for the Stewart acquisition is summarized as follows (in thousands): 
 
(as initially reported) Sep 5, 2012
 
Measurement Period Adjustments
 
(as adjusted)
 Sep 5, 2012
Cash
$

 
$
244

 
$
244

Current assets
11,839

 
(1,922
)
 
9,917

Property, plant and equipment
653

 
583

 
1,236

Goodwill
17,886

 
(2,140
)
 
15,746

Other intangibles
6,850

 
4,030

 
10,880

Current liabilities
(5,228
)
 
(1,511
)
 
(6,739
)
Other non-current liabilities
(4,000
)
 
(587
)
 
(4,587
)
 
 
 
 
 
 
Consideration paid at closing
$
28,000

 
$
(1,303
)
 
$
26,697

 
 
 
 
 
 
Contingent consideration
4,000

 
587

 
4,587

 
 
 
 
 
 
Net assets acquired and liabilities assumed
$
32,000

 
$
(716
)
 
$
31,284

Nieco Corporation [Member]
 
Schedule of Business Acquisitions, by Acquisition
The final allocation of cash paid for the Nieco acquisition is summarized as follows (in thousands): 
 
(as initially reported) Oct 31, 2012

Measurement Period Adjustments

(as adjusted)
Oct 31, 2012
Cash
$
140


$


$
140

Current assets
4,011




4,011

Property, plant and equipment
268




268

Goodwill
18,855


(3,473
)

15,382

Other intangibles
5,620


4,060


9,680

Current liabilities
(1,836
)



(1,836
)
Other non-current liabilities
(3,058
)

(587
)

(3,645
)
 
 
 
 
 
 
Consideration paid at closing
$
24,000


$


$
24,000

 
 




Contingent consideration
3,058


587


3,645

 
 
 
 
 
 
Net assets acquired and liabilities assumed
$
27,058


$
587


$
27,645

Viking Range Corporation [Member]
 
Schedule of Business Acquisitions, by Acquisition
The final allocation of cash paid for the Viking acquisition is summarized as follows (in thousands): 
 
(as initially reported) Dec 31, 2012
 
Measurement Period Adjustments
 
(as adjusted) Dec 31, 2012
Cash
$
6,900

 
$
(121
)
 
$
6,779

Current assets
40,794

 
(2,385
)
 
38,409

Property, plant and equipment
76,693

 
(20,446
)
 
56,247

Goodwill
144,833

 
(32,752
)
 
112,081

Other intangibles
152,500

 
44,500

 
197,000

Other assets
12,604

 
865

 
13,469

Current liabilities
(52,202
)
 
(886
)
 
(53,088
)
Other non-current liabilities
(2,386
)
 
(1
)
 
(2,387
)
 
 
 
 
 
 
Net assets acquired and liabilities assumed
$
379,736

 
$
(11,226
)
 
$
368,510

Distributors [Member]
 
Schedule of Business Acquisitions, by Acquisition
The following estimated fair values of assets acquired and liabilities assumed are provisional and are based on the information that was available as of the acquisition dates to estimate the fair value of assets acquired and liabilities assumed (in thousands): 
 
(as initially reported) Jun 29, 2013

Preliminary Measurement Period Adjustments

(as adjusted) Jun 29, 2013
Current assets
$
21,390

 
$
(1,972
)
 
$
19,418

Property, plant and equipment
1,318

 

 
1,318

Goodwill
1,709

 
1,972

 
3,681

Current liabilities
(804
)
 

 
(804
)
 
 
 
 
 
 
Net assets acquired and liabilities assumed
$
23,613

 
$

 
$
23,613

 
 
 
 
 
 
Forgiveness of liabilities owed to Viking
(8,697
)
 

 
(8,697
)
 
 
 
 
 
 
Consideration paid at closing
$
14,916

 
$

 
$
14,916

Celfrost [Member]
 
Schedule of Business Acquisitions, by Acquisition
The following estimated fair values of assets acquired and liabilities assumed are provisional and are based on the information that was available as of the acquisition date to estimate the fair value of assets acquired and liabilities assumed (in thousands):
 
(as initially reported) Oct 15, 2013
 
Preliminary Measurement Period Adjustments
 
(as adjusted) Oct 15, 2013
Current assets
$
5,638

 
$
(71
)
 
$
5,567

Property, plant and equipment
182

 

 
182

Goodwill
5,943

 
71

 
6,014

Other intangibles
4,333

 

 
4,333

Other assets
4

 

 
4

Current liabilities
(3,979
)
 

 
(3,979
)
Other non-current liabilities
(875
)
 

 
(875
)
 
 
 
 
 
 
Consideration paid at closing
$
11,246

 
$

 
$
11,246

 
 
 
 
 
 
Deferred payments
1,067

 

 
1,067

 
 
 
 
 
 
Net assets acquired and liabilities assumed
$
12,313

 
$

 
$
12,313

Wunder-Bar [Member]
 
Schedule of Business Acquisitions, by Acquisition
The following estimated fair values of assets acquired and liabilities assumed are provisional and are based on the information that was available as of the acquisition date to estimate the fair value of assets acquired and liabilities assumed (in thousands):

(as initially reported) Dec 17, 2013
 
Preliminary Measurement Period Adjustments
 
(as adjusted) Dec 17, 2013
Cash
$
857

 
$

 
$
857

Deferred tax asset
50

 

 
50

Current assets
13,127

 
31

 
13,158

Property, plant and equipment
1,735

 
1

 
1,736

Goodwill
45,056

 
(32
)
 
45,024

Other intangibles
30,000

 

 
30,000

Current liabilities
(5,013
)
 

 
(5,013
)
Long-term tax liabilities
(10,811
)
 
 
 
(10,811
)
Other non-current liabilities
(1
)
 

 
(1
)
 
 
 
 
 
 
Net assets acquired and liabilities assumed
$
75,000

 
$

 
$
75,000

Market Forge [Member]
 
Schedule of Business Acquisitions, by Acquisition
The following estimated fair values of assets acquired and liabilities assumed are provisional and are based on the information that was available as of the acquisition date to estimate the fair value of assets acquired and liabilities assumed (in thousands):
 
(as initially reported) Jan 7, 2014
Current assets
$
2,051

Property, plant and equipment
120

Goodwill
5,252

Other intangibles
4,191

Current liabilities
(4,374
)
 
 
Consideration paid at closing
$
7,240

 
 
Deferred payments
3,000

Contingent consideration
$
1,374

 
 
Net assets acquired and liabilities assumed
$
11,614

Distributors 2014 [Member]
 
Schedule of Business Acquisitions, by Acquisition
The following estimated fair values of assets acquired and liabilities assumed are provisional and are based on the information that was available as of the acquisition date to estimate the fair value of assets acquired and liabilities assumed (in thousands):
 
(as initially reported) Jan 31, 2014
Current assets
$
35,909

Property, plant and equipment
2,000

Goodwill
7,552

Current liabilities
(1,005
)
 
 
Net assets acquired and liabilities assumed
$
44,456

 
 
Forgiveness of liabilities owed to Viking
(5,971
)


Consideration paid at closing
$
38,485