Pinnacle Foods 10-Q 28 Apr 16 2016 Q1 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	3 Months Ended
	Mar. 27, 2016	Apr. 25, 2016
Document And Entity Information [Abstract]
Entity Registrant Name	Pinnacle Foods Inc.
Entity Central Index Key	1,564,822
Current Fiscal Year End Date	--12-25
Entity Filer Category	Large Accelerated Filer
Document Type	10-Q
Document Period End Date	Mar. 27, 2016
Document Fiscal Year Focus	2,016
Document Fiscal Period Focus	Q1
Amendment Flag	false
Entity Common Stock, Shares Outstanding		116,827,778

Consolidated Statements of Oper

Consolidated Statements of Operations (unaudited) - USD ($) $ in Thousands	3 Months Ended
	Mar. 27, 2016	Mar. 29, 2015
Income Statement [Abstract]
Net sales	$ 754,255	$ 665,281
Cost of products sold	555,688	493,564
Gross profit	198,567	171,717
Operating expenses
Marketing and selling expenses	58,898	47,009
Administrative expenses	45,888	27,786
Research and development expenses	4,185	3,052
Other expense (income), net	9,315	5,401
Total operating (income) expenses	118,286	83,248
Earnings before interest and taxes	80,281	88,469
Interest expense	31,640	21,628
Interest income	77	153
Earnings before income taxes	48,718	66,994
Provision for income taxes	23,881	25,458
Net earnings	24,837	41,536
Less: Net earnings attributable to non-controlling interest	1	0
Net earnings	$ 24,836	$ 41,536
Net earnings per share
Basic (in dollars per share)	$ 0.21	$ 0.36
Weighted average shares outstanding- basic (in shares)	116,117,476	115,906,031
Diluted (in dollars per share)	$ 0.21	$ 0.35
Weighted average shares outstanding- diluted (in shares)	117,612,874	117,036,406
Dividends declared (in dollars per share)	$ 0.255000	$ 0.235000

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Earnings (unaudited) - USD ($) $ in Thousands	3 Months Ended
	Mar. 27, 2016	Mar. 29, 2015
Statement of Comprehensive Income [Abstract]
Net earnings	$ 24,837	$ 41,536
Foreign currency translation:
Foreign currency translation adjustments, Pre-tax amount	5,443	(2,566)
Foreign currency translation adjustments, Tax (expense) benefit	0	995
Foreign currency translation adjustments, After-tax amount	5,443	(1,571)
Cash-flow hedges:
Unrealized gains (losses) arising during the period, Pre-tax amount	(11,121)	(12,616)
Unrealized gains (losses) arising during the period, Tax (expense) benefit	4,274	4,899
Unrealized gains (losses) arising during the period, After-tax amount	(6,847)	(7,717)
Reclassification adjustment for (gains) losses included in net earnings, Pre-tax amount	1,386	(310)
Reclassification adjustment for (gains) losses included in net earnings, Tax (expense) benefit	(549)	227
Reclassification adjustment for (gains) losses included in net earnings, After-tax amount	837	(83)
Pension:
Reclassification of net actuarial loss included in net earnings, Pre-tax amount	308	275
Reclassification of net actuarial loss included in net earnings, Tax (expense) benefit	(117)	(105)
Reclassification of net actuarial loss included in net earnings, After-tax amount	191	170
Other comprehensive earnings (loss), Pre-tax amount	(3,984)	(15,217)
Other comprehensive earnings (loss), Tax (expense) benefit	3,608	6,016
Net current period other comprehensive (loss) income	(376)	(9,201)
Total comprehensive earnings	24,461	32,335
Less: Comprehensive income attributable to non-controlling interest	1	0
Comprehensive earnings attributable to Pinnacle Foods Inc. and Subsidiaries	$ 24,460	$ 32,335

Consolidated Balance Sheets (un

Consolidated Balance Sheets (unaudited) - USD ($) $ in Thousands	Mar. 27, 2016	Dec. 27, 2015
Current assets:
Cash and cash equivalents	$ 81,439	$ 180,549
Accounts receivable, net of allowances of $9,960 and $7,902, respectively	309,295	219,736
Inventories	444,085	403,101
Other current assets	14,776	13,677
Deferred tax assets	80,346	40,571
Total current assets	929,941	857,634
Plant assets, net of accumulated depreciation of $429,677 and $408,294, respectively	693,020	631,109
Tradenames	2,540,890	2,001,048
Other assets, net	186,099	120,364
Goodwill	2,166,730	1,714,008
Total assets	6,516,680	5,324,163
Current liabilities:
Short-term borrowings	2,219	2,225
Current portion of long-term obligations	21,052	14,847
Accounts payable	242,800	211,039
Accrued trade marketing expense	56,430	46,228
Accrued liabilities	131,855	100,510
Dividends payable	30,959	30,798
Total current liabilities	485,315	405,647
Long-term debt	3,133,226	2,257,012
Pension and other postretirement benefits	64,375	63,454
Other long-term liabilities	60,786	54,506
Deferred tax liabilities	967,674	738,015
Total liabilities	$ 4,711,376	$ 3,518,634
Commitments and contingencies
Shareholders' equity:
Pinnacle preferred stock: $.01 per share, 50,000,000 shares authorized, none issued	$ 0	$ 0
Pinnacle common stock: par value $.01 per share, 500,000,000 shares authorized; issued 117,617,915 and 117,619,695, respectively	1,176	1,176
Additional paid-in-capital	1,382,963	1,378,521
Retained earnings	512,326	517,330
Accumulated other comprehensive loss	(59,764)	(59,388)
Capital stock in treasury, at cost, 1,000,000 common shares	(32,110)	(32,110)
Total Pinnacle Foods Inc. and Subsidiaries stockholders' equity	1,804,591	1,805,529
Non-controlling interest	713	0
Total Equity	1,805,304	1,805,529
Total liabilities and equity	$ 6,516,680	$ 5,324,163

Consolidated Balance Sheets (u5

Consolidated Balance Sheets (unaudited) (Parenthetical) - USD ($) $ in Thousands	Mar. 27, 2016	Dec. 27, 2015
Statement of Financial Position [Abstract]
Accounts receivable, allowance	$ 9,960	$ 7,902
Plant assets, accumulated depreciation	$ 429,677	$ 408,294
Preferred stock, par value (dollars per share)	$ 0.01	$ 0.01
Preferred stock, shares authorized (shares)	50,000,000	50,000,000
Preferred stock, shares issued (shares)	0	0
Common stock, par value (dollars per share)	$ 0.01	$ 0.01
Common stock, shares authorized (shares)	500,000,000	500,000,000
Common stock, shares issued (shares)	117,617,915	117,619,695
Treasury Stock, shares	1,000,000	1,000,000

Consolidated Statements of Cash

Consolidated Statements of Cash Flows (unaudited) - USD ($) $ in Thousands	3 Months Ended
	Mar. 27, 2016	Mar. 29, 2015
Cash flows from operating activities
Net earnings	$ 24,837	$ 41,536
Non-cash charges (credits) to net earnings
Depreciation and amortization	24,917	20,867
Amortization of debt acquisition costs and discount on term loan	2,246	1,589
Change in value of financial instruments	(3,892)	(110)
Equity-based compensation charges	3,910	3,469
Pension expense, net of contributions	1,135	(2,085)
Other long-term liabilities	(468)	54
Other long-term assets	(1,635)	0
Foreign exchange (gains) / losses	(784)	2,279
Deferred income taxes	12,551	18,499
Changes in working capital (net of effects of acquisition)
Accounts receivable	(47,189)	(20,909)
Inventories	26,468	10,853
Accrued trade marketing expense	10,113	5,122
Accounts payable	27,173	(1,763)
Accrued liabilities	(13,427)	(8,565)
Other current assets	10,803	161
Net cash provided by operating activities	76,758	70,997
Cash flows from investing activities
Business acquisition activity (net of cash acquired)	(985,365)	0
Capital expenditures	(33,931)	(27,024)
Net cash used in investing activities	(1,019,296)	(27,024)
Cash flows from financing activities
Proceeds from bank term loans	547,250	0
Proceeds from notes offerings	350,000	0
Repayments of long-term obligations	(2,234)	(2,208)
Proceeds from short-term borrowings	1,023	963
Repayments of short-term borrowings	(1,017)	(1,096)
Repayment of capital lease obligations	(1,313)	(730)
Dividends paid	(29,675)	(27,289)
Net proceeds from issuance of common stock	395	508
Excess tax benefits on equity-based compensation	137	802
Taxes paid related to net share settlement of equity awards	0	(2,374)
Debt acquisition costs	(21,262)	0
Net cash provided by (used in) financing activities	843,304	(31,424)
Effect of exchange rate changes on cash	124	(459)
Net change in cash and cash equivalents	(99,110)	12,090
Cash and cash equivalents - beginning of period	180,549	38,477
Cash and cash equivalents - end of period	81,439	50,567
Supplemental disclosures of cash flow information:
Interest paid	19,059	15,710
Interest received	77	153
Income taxes (refunded) / paid	(3,486)	8,319
Non-cash investing and financing activities:
Dividends payable	30,959	27,924
Accrued plant asset additions	$ 10,589	$ 13,166

Consolidated Statements of Shar

Consolidated Statements of Shareholders' Equity (unaudited) - USD ($) $ in Thousands		Total	Common Stock [Member]	Treasury Stock [Member]	Additional Paid In Capital [Member]	Retained earnings [Member]	Accumulated Other Comprehensive Loss [Member]	Non-controlling Interest [Member]
Balance beginning (shares) at Dec. 28, 2014			117,293,745	(1,000,000)
Beginning balance at Dec. 28, 2014		$ 1,713,989	$ 1,173	$ (32,110)	$ 1,363,129	$ 419,531	$ (37,734)	$ 0
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Equity-based compensation plans (shares)			147,917
Equity-based compensation plans		2,405	$ 1		2,404
Dividends (YTD 2016 - $0.255 and YTD 2015 - $0.235)	[1]	(27,416)				(27,416)
Comprehensive earnings		32,335				41,536	(9,201)
Ending beginning (shares) at Mar. 29, 2015			117,441,662	(1,000,000)
Ending balance at Mar. 29, 2015		1,721,313	$ 1,174	$ (32,110)	1,365,533	433,651	(46,935)	0
Balance beginning (shares) at Dec. 27, 2015			117,619,695	(1,000,000)
Beginning balance at Dec. 27, 2015		1,805,529	$ 1,176	$ (32,110)	1,378,521	517,330	(59,388)	0
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Equity-based compensation plans (shares)			(1,780)
Equity-based compensation plans		4,442			4,442
Dividends (YTD 2016 - $0.255 and YTD 2015 - $0.235)	[2]	(29,840)				(29,840)
Non-controlling interest in acquisition		712						712
Comprehensive earnings		24,461				24,836	(376)	1
Ending beginning (shares) at Mar. 27, 2016			117,617,915	(1,000,000)
Ending balance at Mar. 27, 2016		$ 1,805,304	$ 1,176	$ (32,110)	$ 1,382,963	$ 512,326	$ (59,764)	$ 713
[1]	$0.235 per share declared February 2015
[2]	$0.255 per share declared February 2016

Consolidated Statements of Sha8

Consolidated Statements of Shareholders' Equity (unaudited) (Parenthetical) - $ / shares	1 Months Ended		3 Months Ended
	Feb. 29, 2016	Feb. 28, 2015	Mar. 27, 2016	Mar. 29, 2015
Statement of Stockholders' Equity [Abstract]
Dividends declared per share (in dollars per share)	$ 0.255	$ 0.235	$ 0.255000	$ 0.235000

Summary of Business Activities

Summary of Business Activities	3 Months Ended
	Mar. 27, 2016
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Summary of Business Activities	Summary of Business Activities Business Overview Pinnacle Foods Inc. (the "Company") is a leading manufacturer, marketer and distributor of high quality, branded convenience food products, the products and operations of which are managed and reported in four operating segments: (i) Birds Eye Frozen, (ii) Duncan Hines Grocery, (iii) Boulder Brands and (iv) Specialty Foods. The Company’s United States retail frozen vegetables ( Birds Eye ), frozen complete bagged meals ( Birds Eye Voila! ), frozen seafood ( Van de Kamp’s and Mrs. Paul’s ), plant-based protein frozen products ( gardein ), full-calorie single-serve frozen dinners and entrées ( Hungry-Man ), frozen breakfast ( Aunt Jemima ), frozen and refrigerated bagels ( Lender’s ), and frozen pizza for one ( Celeste ) are reported in the Birds Eye Frozen segment. The Company’s baking mixes and frostings ( Duncan Hines ), shelf-stable pickles ( Vlasic ), liquid and dry-mix salad dressings ( Wish-Bone and Western ), table syrups ( Mrs. Butterworth’s and Log Cabin ), canned meat ( Armour , Nalley and Brooks ), pie and pastry fillings ( Duncan Hines Comstock and Wilderness ), barbecue sauces ( Open Pit ) and Canadian operations other than gardein are reported in the Duncan Hines Grocery segment. The Boulder Brands segment is comprised of health and wellness brands including gluten-free products ( Udi's and Glutino) , natural frozen meal offerings ( EVOL) , refrigerated and shelf-stable spreads (Smart Balance), and plant-based refrigerated and shelf-stable spreads ( Earth Balance ). The Specialty Foods segment consists of snack products ( Tim’s Cascade and Snyder of Berlin ) and the Company’s food service and private label businesses, other than Boulder Brands. History and Current Ownership On April 2, 2007, the Company was acquired by, and became a wholly owned subsidiary of Peak Holdings LLC (“Peak Holdings”), an entity controlled by investment funds affiliated with The Blackstone Group L.P. (“Blackstone”). We refer to this merger transaction and related financing transactions as the Blackstone Transaction. As a result of the Blackstone Transaction, Blackstone owned, through Peak Holdings, approximately 98% of the common stock of the Company. As of the launch of our initial public offering on April 3, 2013 (the “IPO”), we were a company controlled by Blackstone. Effective September 12, 2014, as a result of Blackstone’s reduced ownership in the Company, we no longer qualified as a “controlled company” under applicable New York Stock Exchange listing standards. On May 8, 2015, Blackstone sold their final 5,000,000 shares in an underwritten public offering. Upon completion of the offering, Blackstone no longer beneficially owned any of the Company's outstanding common stock.

Interim Financial Statements

Interim Financial Statements	3 Months Ended
	Mar. 27, 2016
Interim Financial Statements [Abstract]
Interim Financial Statements	Interim Financial Statements Basis of Presentation In the opinion of management, the accompanying unaudited consolidated financial statements contain all adjustments (consisting primarily of normal recurring adjustments) necessary for a fair statement of the Company’s financial position as of March 27, 2016 , the results of operations for the three months ended March 27, 2016 and March 29, 2015 , and the cash flows for the three months ended March 27, 2016 and March 29, 2015 . The results of operations are not necessarily indicative of the results to be expected for the full fiscal year. The accompanying unaudited consolidated financial statements and notes thereto should be read in conjunction with the audited consolidated financial statements and notes thereto for the fiscal year ended December 27, 2015 . Recently Adopted Accounting Pronouncements In 2016, the Company changed the presentation of debt issuance costs in line with the guidance set forth by Accounting Standards Update ("ASU") No. 2015-03 "Simplifying the Presentation of Debt Issuance Costs". The Company now presents such costs in the balance sheet as a direct deduction from the related debt liability, rather than as an asset. Amortization of the costs continue to be reported as interest expense. The changes in presentation were applied retrospectively to all periods presented. As of December 27, 2015 the cumulative effect of these changes on the balance sheet were decreases of $15.9 million in Long-term debt as well as in Other assets, net.

Acquisitions

Acquisitions	3 Months Ended
	Mar. 27, 2016
Business Combinations and Restructuring Activities Disclosure [Abstract]
Acquisitions	Acquisitions The Company accounts for business combinations by using the acquisition method of accounting. The following acquisition has been accounted for in accordance with these standards. Acquisition of Boulder Brands Inc. (the "Boulder acquisition") On January 15, 2016, the Company acquired 100% of the capital stock of Boulder Brands Inc. ("Boulder") which manufactures a portfolio of health and wellness brands, including Udi's and Glutino gluten-free products, EVOL natural frozen meal offerings, and Smart Balance refrigerated and shelf-stable spreads and Earth Balance plant-based refrigerated and shelf-stable spreads. The Boulder acquisition expands the Company's presence in growing and complementary health and wellness categories and in the natural and organic retail channels. The Company has preliminarily allocated the purchase price to tangible and identifiable intangible assets acquired and liabilities assumed based on their estimated fair values. The Company is in the process of completing the valuation of various assets and pre-acquisition contingencies and, therefore, the fair values set forth below are subject to adjustment upon finalizing the valuations. The amount of these potential adjustments could be significant. The cost of the Boulder acquisition was $1,001,419 , which included the repayment of debt. The following table summarizes the preliminary allocation of the total cost of the acquisition to the assets acquired and liabilities assumed: Assets acquired: Cash $ 16,054 Accounts receivable 42,159 Inventories 67,007 Other current assets 12,143 Deferred tax asset 24,949 Property and equipment 60,255 Tradenames 539,600 Distributor relationships 40,600 Customer relationships 11,400 Other assets 14,087 Goodwill 448,591 Fair value of assets acquired 1,276,845 Liabilities assumed Accounts payable 16,022 Accrued liabilities 41,140 Capital lease obligations 7,486 Long term deferred tax liability 205,782 Other long-term liabilities 4,282 Non-controlling interest 714 Total cost of acquisition $ 1,001,419 Based upon the preliminary allocation, the value assigned to intangible assets and goodwill totaled $1,040.2 million . The goodwill was generated primarily as a result of expected synergies to be achieved because of the Boulder acquisition. Distributor relationships and customer relationships are being amortized on an accelerated basis over 30 and 10 years, respectively. These useful lives are based on an attrition rate based on industry experience, which management believes is appropriate in the Company's circumstances. The Company has also assigned $539.6 million to the value of the tradenames acquired, which is not subject to amortization but is reviewed annually for impairment. Goodwill, which is also not subject to amortization, totaled $448.6 million (tax deductible goodwill of $21.7 million resulted from the Boulder acquisition). The Boulder acquisition will be reported in a newly formed Boulder Brands operating segment. During the three months ended March 27, 2016 , the Boulder acquisition resulted in an additional $100.8 million of net sales and a net loss of $14.1 million , related to Boulder operations from January 15, 2016 to March 27, 2016 , which included a $10.4 million charge related to the fair value step-up of inventories acquired and sold during the period, $10.6 million of restructuring costs, primarily severance and $6.8 million of acquisition costs described below. In accordance with the requirements of the acquisition method of accounting for acquisitions, inventories obtained in the Boulder acquisition were required to be valued at fair value (net realizable value, which is defined as estimated selling prices less the sum of (a) costs of disposal and (b) a reasonable profit allowance for the selling effort of the acquiring entity), which is $10.4 million higher than historical manufacturing costs. Cost of products sold for the three months ended March 27, 2016 includes pre-tax charges of $10.4 million related to the inventory acquired, which were subsequently sold. The Boulder acquisition was financed through borrowings of $550.0 million in incremental term loans ("the Tranche I Term Loans") due 2023, $350.0 million of 5.875% Senior Notes ("the 5.875% Senior Notes) due 2024, $118.3 million of cash on hand, prior to transaction costs of $6.8 million and $1.7 million in the three months ended March 27, 2016 and fiscal year ended December 27, 2015, respectively, and debt acquisition costs of $24.0 million and $0.4 million in the three months ended March 27, 2016 and fiscal year ended December 27, 2015, respectively. The debt acquisition costs, which included original issue discount are being amortized over the life of the associated debt using the effective interest method and are recorded in Long-Term debt on the Consolidated Balance Sheet. For more information, see Note 10 to the Consolidated Financial Statements, Debt and Interest Expense. Included in the acquisition costs of $6.8 million for the three months ended March 27, 2016 are $6.1 million of merger, acquisition and advisory fees and $0.7 million of other costs. The $1.7 million of transaction costs incurred in fiscal 2015 primarily relate to legal, accounting and other professional fees. The transaction costs are recorded in Other expense (income), net in the Consolidated Statements of Operations. Pro forma Information The following unaudited pro forma summary presents the Company's consolidated results of operations as if Boulder had been acquired on December 29, 2014. These amounts adjusted Boulder's historical results to reflect the additional depreciation and amortization that would have been charged assuming the fair value adjustments to plant assets and intangible assets had been applied from December 29, 2014, together with the consequential tax effects. These adjustments also reflect the additional interest expense incurred on the debt to finance the purchase. The three months ended March 27, 2016 pro forma earnings were adjusted to exclude the acquisition related and restructuring costs incurred and the nonrecurring expense related to the fair value inventory step-up adjustment. The three months ended March 29, 2015 pro forma earnings were adjusted to include these charges. The pro forma financial information presented below is for informational purposes only and is not indicative of the results of operations that would have been achieved if the acquisition and borrowings undertaken to finance the acquisition had taken place at the beginning of 2015. Amounts in millions: Three months ended March 27, 2016 (unaudited) Three months ended March 29, 2015 (unaudited) Net sales $ 771.9 $ 794.3 Net earnings $ 46.2 $ 18.2 Boulder Brands Restructuring As a result of the Boulder acquisition, the Company expects to incur approximately $14.0 million of restructuring charges, primarily related to employee termination and retention benefits. Charges of $10.6 million incurred in the three months ended March 27, 2016 were recorded in Administrative expenses in in the Consolidated Statements of Operations. The following table summarizes total restructuring charges accrued as of March 27, 2016 . These amounts are recorded in our Consolidated Balance Sheet in Accrued Liabilities. Balance Balance Description December 27, 2015 Expense Payments March 27, 2016 Accrued restructuring charges — 10,589 (3,143 ) 7,446

Fair Value Measurements

Fair Value Measurements	3 Months Ended
	Mar. 27, 2016
Fair Value Disclosures [Abstract]
Fair Value Measurements	Fair Value Measurements The authoritative guidance for financial assets and liabilities discusses valuation techniques, such as the market approach (comparable market prices), the income approach (present value of future income or cash flow), and the cost approach (cost to replace the service capacity of an asset or replacement cost). The guidance utilizes a fair value hierarchy that prioritizes the inputs to valuation techniques used to measure fair value into three broad levels. The following is a brief description of those three levels: Level 1: Observable inputs such as quoted prices (unadjusted) in active markets for identical assets or liabilities. Level 2: Inputs other than quoted prices that are observable for the asset or liability, either directly or indirectly. These include quoted prices for similar assets or liabilities in active markets and quoted prices for identical or similar assets or liabilities in markets that are not active. Level 3: Unobservable inputs that reflect the Company’s assumptions. The Company’s financial assets and liabilities subject to recurring fair value measurements and the required disclosures are as follows: Fair Value Fair Value Measurements Using Fair Value Hierarchy Fair Value Fair Value Measurements Using Fair Value Hierarchy Level 1 Level 2 Level 3 Level 1 Level 2 Level 3 Assets Foreign currency derivatives $ 59 $ — $ 59 $ — $ 471 $ — $ 471 $ — Total assets at fair value $ 59 $ — $ 59 $ — $ 471 $ — $ 471 $ — Liabilities Interest rate derivatives $ 28,095 $ — $ 28,095 $ — $ 18,868 $ — $ 18,868 $ — Commodity derivatives 6,114 — 6,114 — 10,013 — 10,013 — Total liabilities at fair value $ 34,209 $ — $ 34,209 $ — $ 28,881 $ — $ 28,881 $ — The Company manages economic risks, including interest rate, liquidity and credit risk, primarily by managing the amount, sources and duration of its debt funding and the use of derivative financial instruments. The primary risks managed by using derivative instruments are interest rate risk, foreign currency exchange risk and commodity price risk. The valuations of these instruments are determined using widely accepted valuation techniques, including discounted cash flow analysis on the expected cash flows of each derivative. This analysis reflects the contractual terms of the derivatives, including the period to maturity, and uses observable market-based inputs, including interest rate, commodity, and foreign exchange forward curves. The fair values of interest rate swaps are determined using the market standard methodology of netting the discounted future fixed cash payments (or receipts) and the discounted expected variable cash receipts (or payments). The variable cash receipts (or payments) are based on an expectation of future interest rates (forward curves) derived from observable market interest rate curves. To comply with the provisions of the authoritative guidance for fair value disclosure, the Company incorporates credit valuation adjustments to appropriately reflect both its own non-performance risk and the respective counterparty’s non-performance risk in the fair value measurements. In adjusting the fair value of its derivative contracts for the effect of non-performance risk, the Company has considered the impact of netting and any applicable credit enhancements, such as collateral postings, thresholds, mutual puts and guarantees. The Company had no fair value measurements based upon significant unobservable inputs (Level 3) as of March 27, 2016 or December 27, 2015 . In addition to the instruments named above, the Company also makes fair value measurements in connection with its annual goodwill and trade name impairment testing. These measurements fall into Level 3 of the fair value hierarchy.

Other Expense (Income), net

Other Expense (Income), net	3 Months Ended
	Mar. 27, 2016
Other Income and Expenses [Abstract]
Other Expense (Income), net	Other Expense (Income), net Other Expense (Income), net Three months ended March 27, March 29, Other expense (income), net consists of: Amortization of intangibles/other assets $ 4,047 $ 3,362 Foreign exchange (gains) losses (784 ) 2,279 Boulder acquisition costs (Note 3) 6,781 — Royalty income and other (729 ) (240 ) Total other expense (income), net $ 9,315 $ 5,401 Foreign exchange (gains) losses. These represent foreign exchange (gains) losses from intra-entity loans resulting from the Company's November 2014 Garden Protein acquisition that are anticipated to be settled in the foreseeable future.

Equity-Based Compensation Expen

Equity-Based Compensation Expense and Earnings Per Share	3 Months Ended
	Mar. 27, 2016
Disclosure of Stockholder's Equity, Equity-Based Compensation Expense and Earnings Per Share [Abstract]
Equity-Based Compensation Expense and Earnings Per Share	Equity-Based Compensation Expense and Earnings Per Share Equity-based Compensation The Company currently grants equity awards under an equity incentive plan (the "2013 Omnibus Incentive Plan"). Equity-based compensation expense recognized during the period is based on the value of the portion of equity-based payment awards that is ultimately expected to vest during the period. As equity-based compensation expense recognized in the Consolidated Statements of Operations is based on awards ultimately expected to vest, it has been reduced for estimated forfeitures. The authoritative guidance for equity-based compensation requires forfeitures to be estimated at the time of grant and revised, if necessary, in subsequent periods if actual forfeitures differ from those estimates. Expense Information The following table summarizes equity-based compensation expense which was allocated as follows: Three months ended March 27, 2016 March 29, 2015 Cost of products sold $ 693 $ 1,293 Marketing and selling expenses 1,181 514 Administrative expenses 1,934 1,544 Research and development expenses 102 118 Pre-tax equity-based compensation expense 3,910 3,469 Income tax benefit (1,477 ) (1,272 ) Net equity-based compensation expense $ 2,433 $ 2,197 2013 Omnibus Incentive Plan In connection with the IPO, the Company adopted the 2013 Omnibus Incentive Plan, providing for the issuance of up to 11,300,000 shares of the Company's common stock under (1) equity awards granted as a result of the conversion of unvested performance interest units ("PIU's") into restricted common stock of the Company, (2) stock options and other equity awards granted in connection with the completion of the IPO, and (3) awards granted by the Company under the 2013 Omnibus Incentive Plan following the completion of the IPO. Awards granted subsequent to the IPO include nonqualified stock options, non-vested shares and restricted stock units ("RSU's"), the majority of which vest in full three years from the date of grant. The Company also granted non-vested performance shares ("PS's) and performance share units ("PSU's"), both of which vest based on achievement of relative total shareholder return performance goals over a three -year performance period. During the first quarter of 2016, the Company granted 5,917 RSU's under the 2013 Omnibus Incentive Plan. Earnings Per Share Basic earnings per common share is computed by dividing net earnings or loss for common shareholders by the weighted-average number of common shares outstanding during the period. Diluted earnings per common share are calculated by dividing net earnings by weighted-average common shares outstanding during the period plus dilutive potential common shares, which are determined as follows: Three months ended March 27, 2016 March 29, 2015 Weighted-average common shares 116,117,476 115,906,031 Effect of dilutive securities: 1,495,398 1,130,375 Dilutive potential common shares 117,612,874 117,036,406 Dilutive potential common shares are calculated in accordance with the treasury stock method, which assumes that proceeds from the exercise of all warrants and options are used to repurchase common stock at market value. The amount of shares remaining after the proceeds are exhausted represents the potentially dilutive effect of the securities. For the three months ended March 27, 2016 , and March 29, 2015 , conversion of securities totaling 354,423 and 10,258 , respectively, into common share equivalents were excluded from this calculation as their effect would have been anti-dilutive.

Accumulated Other Comprehensive

Accumulated Other Comprehensive Loss	3 Months Ended
	Mar. 27, 2016
Equity [Abstract]
Accumulated Other Comprehensive Loss	Accumulated Other Comprehensive Loss The components of Accumulated other comprehensive loss consist of the following: Currency translation adjustments Gains (Losses) on cash flow hedges Change in pensions Total Balance at December 27, 2015 $ (6,418 ) $ (9,232 ) $ (43,738 ) $ (59,388 ) Other comprehensive loss before reclassification 5,443 (6,847 ) — (1,404 ) Amounts reclassified from accumulated other comprehensive loss — 837 191 1,028 Net current period other comprehensive (loss) income 5,443 (6,010 ) 191 (376 ) Balance at March 27, 2016 $ (975 ) $ (15,242 ) $ (43,547 ) $ (59,764 ) Currency translation adjustments Gains (Losses) on cash flow hedges Change in pensions Total Balance at December 28, 2014 $ (2,054 ) $ 4,124 $ (39,804 ) $ (37,734 ) Other comprehensive loss before reclassification (1,571 ) (7,717 ) — (9,288 ) Amounts reclassified from accumulated other comprehensive loss — (83 ) 170 87 Net current period other comprehensive (loss) income (1,571 ) (7,800 ) 170 (9,201 ) Balance at March 29, 2015 $ (3,625 ) $ (3,676 ) $ (39,634 ) $ (46,935 ) The following table presents amounts reclassified out of Accumulated Other Comprehensive Loss ("AOCL") and into Net earnings for the three months ended March 27, 2016 and March 29, 2015 , respectively. Gain/(Loss) Amounts Reclassified from AOCL Three months ended Details about Accumulated Other Comprehensive Earnings Components March 27, 2016 March 29, 2015 Reclassified from AOCL to: Gains and losses on financial instrument contracts Interest rate contracts $ (1,465 ) $ (393 ) Interest expense Foreign exchange contracts 79 703 Cost of products sold Total pre-tax (1,386 ) 310 Tax benefit (expense) 549 (227 ) Provision for income taxes Net of tax (837 ) 83 Pension actuarial assumption adjustments Amortization of actuarial loss (308 ) (275 ) (a) Cost of products sold Tax benefit 117 105 Provision for income taxes Net of tax (191 ) (170 ) Net reclassifications into net earnings $ (1,028 ) $ (87 ) (a) This is included in the computation of net periodic pension cost (see Note 11 for additional details).

Balance Sheet Information

Balance Sheet Information	3 Months Ended
	Mar. 27, 2016
Balance Sheet Information [Abstract]
Balance Sheet Information	Balance Sheet Information Accounts Receivable. Customer accounts receivable are recorded at the invoiced amount and do not bear interest. The allowance for cash discounts, returns and bad debts is the Company's best estimate of the amount of uncollectible amounts in its existing accounts receivable. The Company determines the allowance based on historical discounts taken and write-off experience. The Company reviews its allowance for doubtful accounts quarterly. Account balances are charged off against the allowance when the Company concludes it is probable the receivable will not be recovered. The Company does not have any off-balance sheet credit exposure related to its customers. Accounts receivable are as follows: March 27, December 27, 2015 Customers $ 308,969 $ 219,352 Allowances for cash discounts, bad debts and returns (9,960 ) (7,902 ) Subtotal 299,009 211,450 Other receivables 10,286 8,286 Total $ 309,295 $ 219,736 Inventories. Inventories are as follows: March 27, December 27, Raw materials $ 89,521 $ 57,145 Work in progress (1) 37,920 61,527 Finished product 316,644 284,429 Total $ 444,085 $ 403,101 (1) Included in work in progress is primarily agricultural inventory. The Company has various purchase commitments for raw materials and certain finished products within the ordinary course of business. Such commitments are not at prices in excess of current market prices. Other Current Assets. Other Current Assets are as follows: March 27, 2016 December 27, 2015 Prepaid expenses and other $ 13,303 $ 8,166 Prepaid income taxes 1,473 5,511 Total $ 14,776 $ 13,677 Plant Assets. Plant assets are as follows: March 27, 2016 December 27, 2015 Land $ 15,787 $ 14,948 Buildings 266,573 246,988 Machinery and equipment 776,054 716,314 Projects in progress 64,283 61,153 Subtotal 1,122,697 1,039,403 Accumulated depreciation (429,677 ) (408,294 ) Total $ 693,020 $ 631,109 Depreciation was $20,870 and $17,505 during the three months ended March 27, 2016 and March 29, 2015 , respectively. As of March 27, 2016 and December 27, 2015 , Machinery and equipment included assets under capital lease with a book value of $22,381 and $16,372 (net of accumulated depreciation of $11,850 and $11,018 ), respectively. Accrued Liabilities. Accrued liabilities are as follows: March 27, December 27, Employee compensation and benefits $ 48,298 $ 55,416 Interest payable 21,169 12,127 Consumer coupons 3,551 2,035 Accrued restructuring charges (see note 3) 7,446 — Accrued financial instrument contracts (see note 12) 9,657 5,957 Accrued broker commissions 7,163 4,651 Other 34,571 20,324 Total $ 131,855 $ 100,510 Other Long-Term Liabilities. Other long-term liabilities are as follows: March 27, December 27, Employee compensation and benefits $ 11,200 $ 9,806 Long-term rent liability and deferred rent allowances 7,366 7,774 Liability for uncertain tax positions 10,730 7,712 Accrued financial instrument contracts (see note 12) 25,390 22,924 Other 6,100 6,290 Total $ 60,786 $ 54,506

Goodwill, Tradenames and Other

Goodwill, Tradenames and Other Assets	3 Months Ended
	Mar. 27, 2016
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill, Tradenames and Other Assets	Goodwill, Tradenames and Other Assets Goodwill Goodwill by segment is as follows: Birds Eye Frozen Duncan Hines Grocery Boulder Brands Specialty Foods Total Balance, December 27, 2015 $ 603,432 $ 936,615 $ — $ 173,961 $ 1,714,008 Boulder acquisition (Note 3) — — 448,591 — 448,591 Foreign currency adjustment 887 — 3,244 — 4,131 Balance, March 27, 2016 $ 604,319 $ 936,615 $ 451,835 $ 173,961 $ 2,166,730 The authoritative guidance for business combinations requires that all business combinations be accounted for at fair value under the acquisition method of accounting. The authoritative guidance for goodwill provides that goodwill will not be amortized, but will be tested for impairment on an annual basis or more often when events indicate. The Company completed its annual testing in the third quarter of 2015, which indicated no impairment. Tradenames Tradenames by segment are as follows: Birds Eye Duncan Hines Boulder Specialty Frozen Grocery Brands Foods Total Balance, December 27, 2015 $ 846,336 $ 1,118,712 $ — $ 36,000 $ 2,001,048 Boulder acquisition (Note 3) — — 539,600 — 539,600 Foreign currency adjustment 242 — — — 242 Balance, March 27, 2016 $ 846,578 $ 1,118,712 $ 539,600 $ 36,000 $ 2,540,890 The authoritative guidance for indefinite-lived assets provides that indefinite-lived assets will not be amortized, but will be tested for impairment on an annual basis or more often when events indicate. The Company completed its annual testing in the third quarter of 2015, which indicated no impairment. Other Assets March 27, 2016 Weighted Avg Life Gross Carrying Amount Accumulated Amortization Net Amortizable intangibles Recipes 10 $ 60,094 $ (48,578 ) $ 11,516 Customer relationships - Distributors 34 182,735 (48,429 ) 134,306 Customer relationships - Food Service 10 11,400 (450 ) 10,950 Customer relationships - Private Label 7 1,290 (463 ) 827 License 7 6,175 (5,894 ) 281 Total amortizable intangibles $ 261,694 $ (103,813 ) $ 157,881 Financial instruments (see Note 12) 740 — 740 Other (1) 31,923 (4,445 ) 27,478 Total other assets, net $ 186,099 Amortizable intangibles by segment Birds Eye Frozen $ 58,866 Duncan Hines Grocery 44,222 Boulder Brands 51,016 Specialty Foods 3,777 $ 157,881 December 27, 2015 Weighted Avg Life Gross Carrying Amount Accumulated Amortization Net Amortizable intangibles Recipes 10 $ 60,094 $ (47,077 ) $ 13,017 Customer relationships - Distributors 35 142,129 (46,507 ) 95,622 Customer relationships - Private Label 7 1,290 (399 ) 891 License 7 6,175 (5,800 ) 375 Total amortizable intangibles $ 209,688 $ (99,783 ) $ 109,905 Other (2) 14,779 (4,320 ) 10,459 Total other assets, net $ 120,364 Amortizable intangibles by segment Birds Eye Frozen $ 60,510 Duncan Hines Grocery 45,503 Specialty Foods 3,892 $ 109,905 (1) As of March 27, 2016 , Other primarily consists of cost basis investments in companies in the natural and organic food and beverage industries acquired through the Boulder acquisition as well as security deposits and supplemental savings plan investments. (2) As of December 27, 2015 , Other primarily consists of security deposits and supplemental savings plan investments. Amortization of intangible assets was $4,047 and $3,362 for the three months ended March 27, 2016 and March 29, 2015 , respectively. Estimated amortization expense for each of the next five years and thereafter is as follows: remainder of 2016 - $13,100 ; 2017 - $11,800 ; 2018 - $9,600 ; 2019 - $8,900 ; 2020 - $8,200 and thereafter - $106,400 .

Debt and Interest Expense

Debt and Interest Expense	3 Months Ended
	Mar. 27, 2016
Debt Disclosure [Abstract]
Debt and Interest Expense	Debt and Interest Expense March 27, December 27, Short-term borrowings - Notes payable $ 2,219 $ 2,225 Total short-term borrowings $ 2,219 $ 2,225 Long-term debt - Amended Credit Agreement - Tranche G Term Loans due 2020 1,409,625 1,409,625 - Amended Credit Agreement - Tranche H Term Loans due 2020 513,188 514,500 - Amended Credit Agreement - Tranche I Term Loans due 2023 550,000 — - 4.875% Senior Notes due 2021 350,000 350,000 - 5.875% Senior Notes due 2024 350,000 — - 3.0% Note payable to Gilster Mary Lee Corporation 7,953 8,878 - Unamortized discount on long term debt and deferred financing costs (48,155 ) (26,267 ) - Capital lease obligations 21,667 15,123 3,154,278 2,271,859 Less: current portion of long-term obligations 21,052 14,847 Total long-term debt $ 3,133,226 $ 2,257,012 Interest expense Three months ended March 27, March 29, Interest expense, third party $ 27,929 $ 19,646 Amortization of debt acquisition costs and original issue discounts 2,246 1,589 Interest rate swap losses (Note 12) 1,465 393 Total interest expense $ 31,640 $ 21,628 Amended Credit Agreement To partially fund the Boulder acquisition, on January 15, 2016 as described in Note 3, Pinnacle Foods Finance LLC ("Pinnacle Foods Finance") entered into an amendment to the Second Amended and Restated Credit Agreement (the “Amended Credit Agreement”) which provided for a seven year incremental term loan of $550.0 million (the “Tranche I Term Loans”). Other than with respect to interest rate, maturity and certain pricing protections, the Tranche I Term Loans have substantially the same terms as Pinnacle Foods Finance's Tranche G and H Term Loans. Refer to Note 10 in our Form 10-K filed with the Securities and Exchange Commission on February 25, 2016 for details. In connection with the Tranche I Term Loans, Pinnacle Foods Finance incurred $2.7 million of original issue discount and deferred financing fees of $10.5 million . As a result of the Boulder acquisition, Pinnacle Foods Finance's total net leverage ratio increased above 4.25 :1.0,which will result in a 25 basis point interest rate step-up on existing term loans under the Amended Credit Agreement immediately subsequent to its quarterly certification to the Administrative Agent which will occur after the filing of this quarterly 10-Q report. The higher rate will remain in effect as long as the total net leverage ratio remains greater than 4.25 :1.0. As of March 27, 2016 , the total net leverage ratio was 4.8 :1.0. Senior Notes To partially fund the Boulder acquisition, on January 15, 2016, as described in Note 3 , Pinnacle Foods Finance issued $350.0 million aggregate principal amount of 5.875% Senior Notes (the "5.875% Senior Notes") due January 15, 2024. The Company's 4.875% Senior Notes due 2021 (the "4.875% Senior Notes") and 5.875% Senior Notes (together the "Senior Notes") are general senior unsecured obligations of Pinnacle Foods Finance, effectively subordinated to all existing and future senior secured indebtedness of Pinnacle Foods Finance to the extent of the value of the assets securing that indebtedness and guaranteed on a full, unconditional, joint and several basis by Pinnacle Foods Finance’s wholly-owned domestic subsidiaries that guarantee other indebtedness of Pinnacle Foods Finance and by the Company. See Note 17 for Guarantor and Nonguarantor Financial Statements. Pinnacle Foods Finance may redeem some or all of the 5.875% Senior Notes at any time prior to January 15, 2019 at a price equal to 100% of the principal amount of the 5.875% Notes redeemed plus the Applicable Premium as of, and accrued and unpaid interest to, the redemption date, subject to the right of holders of record on the relevant record date to receive interest due on the relevant interest payment date. The “Applicable Premium” is defined as the greater of (1) 1.0% of the principal amount of such 5.875% Senior Notes and (2) the excess, if any, of (a) the present value at such redemption date of (i) the redemption price of such 5.875% Senior Notes at January 15, 2019, plus (ii) all required interest payments due on such 5.875% Senior Notes through January 15, 2019 (excluding accrued but unpaid interest to the redemption date), computed using a discount rate equal to the treasury rate plus 50 basis points over (b) the principal amount of such 5.875% Senior Notes. Pinnacle Foods Finance may redeem the 5.875% Senior Notes at the redemption prices listed below, if redeemed during the twelve-month period beginning on January 15th of each of the years indicated below: Year Percentage 2019 104.406% 2020 102.938% 2021 101.469% 2022 and thereafter 100.000% In addition, at any time prior to January 15, 2019, Pinnacle Foods Finance may redeem up to 35% of the aggregate principal amount of the 5.875% Senior Notes at a redemption price equal to 100.000% of the aggregate principal amount thereof, plus a premium equal to 5.875%, plus accrued and unpaid interest, if any, to the redemption date, subject to the right of holders of the 5.875% Senior Notes of record on the relevant record date to receive interest due on the relevant interest payment date, with the net cash proceeds received by Pinnacle Foods Finance from one or more equity offerings; provided that (i) at least 50% of the aggregate principal amount of the 5.875% Senior Notes originally issued under the indenture remains outstanding immediately after the occurrence of each such redemption and (ii) each such redemption occurs within 120 days of the date of closing of each such equity offering. Debt Acquisition Costs and Original Issue Discounts As discussed in Note 2 of the Consolidated Financial Statements and in accordance with ASU No. 2015-03, the Company now presents debt acquisition costs in the balance sheet as a direct deduction from the related debt liability, rather than as an asset. As part of the Boulder acquisition, debt acquisition costs of $21.3 million and $0.4 million were incurred during the three months ended March 27, 2016 and the fiscal year ended December 27, 2015 , respectively, and original issue discounts of $2.7 million were incurred during the three months ended March 27, 2016 . All debt acquisition costs and original issue discounts are amortized into interest expense over the life of the related debt using the effective interest method. Amortization of these costs were $ 2.1 million and $ 1.5 million during the three months ended March 27, 2016 and March 29, 2015 , respectively. The following summarizes debt acquisition cost and original issue discount activity during the three months ended March 27, 2016: Gross Carrying Amount Accumulated Amortization Net Balance, December 27, 2015 $ 58,036 $ (31,769 ) $ 26,267 2016 - Additions 24,009 — 24,009 Amortization — (2,121 ) (2,121 ) Balance, March 27, 2016 $ 82,045 $ (33,890 ) $ 48,155 Estimated fair value The estimated fair value of the Company’s long-term debt, including the current portion, as of March 27, 2016 , is as follows: March 27, 2016 Issue Face Value Fair Value Amended Credit Agreement - Tranche G Term Loans $ 1,409,625 $ 1,407,933 Amended Credit Agreement - Tranche H Term Loans 513,188 512,572 Amended Credit Agreement - Tranche I Term Loans 550,000 558,250 3.0% Note payable to Gilster Mary Lee Corporation 7,953 7,953 4.875% Senior Notes 350,000 353,500 5.875% Senior Notes 350,000 361,813 $ 3,180,766 $ 3,202,021 The estimated fair value of the Company’s long-term debt, including the current portion, as of December 27, 2015 , is as follows: December 27, 2015 Issue Face Value Fair Value Amended Credit Agreement - Tranche G Term Loans $ 1,409,625 $ 1,384,957 Amended Credit Agreement - Tranche H Term Loans 514,500 505,496 3.0% Note payable to Gilster Mary Lee Corporation 8,878 8,878 4.875% Senior Notes 350,000 337,750 $ 2,283,003 $ 2,237,081 The estimated fair values of the Company's long-term debt are classified as Level 2 in the fair value hierarchy. The fair value is based on the quoted market price for such notes and loans and borrowing rates currently available to the Company for notes and loans with similar terms and maturities.

Pension and Retirement Plans

Pension and Retirement Plans	3 Months Ended
	Mar. 27, 2016
General Discussion of Pension and Other Postretirement Benefits [Abstract]
Pension and Retirement Plans	Pension and Retirement Plans The Company accounts for pension and retirement plans in accordance with the authoritative guidance for retirement benefit compensation . This guidance requires recognition of the funded status of a benefit plan in the statement of financial position. The guidance also requires recognition in accumulated other comprehensive earnings of certain gains and losses that arise during the period but are deferred under pension accounting rules. The Company maintains a defined benefit plan, the Pinnacle Foods Group LLC Pension Plan (the "Plan"), which is frozen for future benefit accruals. The Company also has two 401(k) plans, two non-qualified supplemental savings plans and participates in a multi-employer defined benefit plan. Pinnacle Foods Group LLC Pension Plan The Plan covers eligible employees and provides benefits generally based on years of service and employees’ compensation. The Plan is frozen for future benefits. The Plan is funded in conformity with the funding requirements of applicable government regulations. The Plan assets consist principally of cash equivalents, equity and fixed income common collective trusts. The Plan assets do not include any of the Company’s equity or debt securities. The following represents the components of net periodic (benefit) cost: Three months ended Pension Benefits March 27, March 29, Interest cost $ 2,628 $ 2,828 Expected return on assets (2,838 ) (3,391 ) Amortization of: Actuarial loss 309 269 Net periodic cost (benefit) $ 99 $ (294 ) Cash Flows Contributions. In fiscal 2016 , the Company does not expect to make any significant contributions to the Plan. The Company made contributions to the Plan totaling $3.1 million in fiscal 2015 , of which $1.7 million was made in the three months ended March 29, 2015 . Multi-employer Plans The Company contributes to the United Food and Commercial Workers International Union Industry Pension Fund (EIN 51-6055922) (the "UFCW Plan") under the terms of the collective-bargaining agreement with its Fort Madison employees. For the three months ended March 27, 2016 and March 29, 2015 , contributions to the UFCW Plan were $181 and $193 , respectively. The contributions to this UFCW Plan are paid monthly based upon the number of employees. They represent less than 5% of the total contributions received by this UFCW Plan using available information during the most recent plan year. The risks of participating in multi-employer plans are different from single-employer plans in the following aspects: (a) assets contributed to a multi-employer plan by one employer may be used to provide benefits to employees of other participating employers, (b) if a participating employer stops contributing to the multi-employer plan, the unfunded obligations of the plan may be borne by the remaining participating employers and (c) if the Company chooses to stop participating in the plan, the Company may be required to pay a withdrawal liability based on the underfunded status of the plan. The UFCW Plan received a Pension Protection Act “green” zone status for the plan year ending June 30, 2015. The zone status is based on information the Company received from the UFCW Plan and is certified by the UFCW Plan's actuary. Among other factors, plans in the "green" zone are at least 80 percent funded. The UFCW Plan did not utilize any extended amortization provisions that affect its placement in the " green " zone. The UFCW Plan has never been required to implement a funding improvement plan nor is one pending at this time.

Financial Instruments

Financial Instruments	3 Months Ended
	Mar. 27, 2016
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Financial Instruments	Financial Instruments Risk Management Objective of Using Derivatives The Company is exposed to certain risks arising from both its business operations and economic conditions. The Company principally manages its exposures to a wide variety of business and operational risks through management of its core business activities. The Company manages economic risks, including interest rate, liquidity, and credit risk primarily by managing the amount, sources, and duration of its debt funding and the use of derivative financial instruments. The primary risks managed by using derivative instruments are interest rate risk, foreign currency exchange risk and commodity price risk. Specifically, the Company enters into derivative financial instruments to manage exposures that arise from business activities that result in the receipt or payment of future known and uncertain cash amounts, the value of which are determined by interest rates, foreign exchange rates or commodity prices. The Company manages interest rate risk based on the varying circumstances of anticipated borrowings and existing variable and fixed rate debt, including the Company’s revolving credit facility. Examples of interest rate management strategies include capping interest rates using targeted interest cost benchmarks, hedging portions of the total amount of debt, or hedging a period of months and not always hedging to maturity, and at other times locking in rates to fix interests costs. Certain parts of the Company’s foreign operations in Canada expose the Company to fluctuations in foreign exchange rates. The Company’s goal is to reduce its exposure to such foreign exchange risks on its foreign currency cash flows and fair value fluctuations on recognized foreign currency denominated assets, liabilities and unrecognized firm commitments to acceptable levels primarily through the use of foreign exchange-related derivative financial instruments. The Company enters into derivative financial instruments to protect the value or fix the amount of certain obligations in terms of its functional currency. The Company does not enter into these transactions for non-hedging purposes. The Company purchases raw materials in quantities expected to be used in a reasonable period of time in the normal course of business. The Company generally enters into agreements for either spot market delivery or forward delivery. The prices paid in the forward delivery contracts are generally fixed, but may also be variable within a capped or collared price range. Forward derivative contracts on certain commodities are entered into to manage the price risk associated with forecasted purchases of materials used in the Company’s manufacturing processes. Cash Flow Hedges of Interest Rate Risk The Company’s objectives in using interest rate derivatives are to add stability to interest expense and to manage its exposure to interest rate movements. To accomplish this objective, the Company primarily uses interest rate swaps. Interest rate swaps designated as cash flow hedges involve the receipt of variable-rate amounts from a counterparty in exchange for the Company making fixed-rate payments over the life of the agreements without exchange of the underlying notional amount. During the three months ended March 27, 2016 and March 29, 2015 , such derivatives were used to hedge the variable cash flows associated with existing variable-rate debt. As of March 27, 2016 , the Company had the following interest rate swaps that were designated as cash flow hedges of interest rate risk: Product Number of Instruments Current Notional Amount Fixed Rate Range Index Trade Dates Maturity Dates Interest Rate Swaps 12 $ 1,318,050 1.05% - 2.97% USD-LIBOR-BBA Apr 2013 - Oct 2013 Apr 2016 - Apr 2020 The effective portion of changes in the fair value of derivatives designated and that qualify as cash flow hedges is recorded in AOCL in the Consolidated Balance Sheets and is subsequently reclassified into earnings in the period that the hedged forecasted transaction affects earnings. The ineffective portion of the change in fair value of the derivatives is recognized directly in earnings. Amounts reported in AOCL related to derivatives will be reclassified to Interest expense as interest payments are made on the Company’s variable-rate debt. During the next twelve months, the Company estimates that an additional $8,368 will be reclassified as an increase to Interest expense. Cash Flow Hedges of Foreign Exchange Risk The Company’s operations in Canada expose the Company to changes in the U.S. Dollar – Canadian Dollar ("USD-CAD") foreign exchange rate. From time to time, the Company’s Canadian subsidiary purchases inventory denominated in U.S. Dollars ("USD"), a currency other than its functional currency. The subsidiary sells that inventory in Canadian dollars ("CAD"). The subsidiary uses currency forward and collar agreements to manage its exposure to fluctuations in the USD-CAD exchange rate. Currency forward agreements involve fixing the USD-CAD exchange rate for delivery of a specified amount of foreign currency on a specified date. Currency collar agreements involve the sale of CAD currency in exchange for receiving USD if exchange rates rise above an agreed upon rate and purchase of USD currency in exchange for paying CAD currency if exchange rates fall below an agreed upon rate at specified dates. As of March 27, 2016 , the Company had the following foreign currency exchange contracts (in aggregate) that were designated as cash flow hedges of foreign exchange risk: Product Number of Instruments Notional Sold in Aggregate in CAD Notional Purchased in Aggregate in USD USD to CAD Exchange Rates Trade Date Maturity Dates CAD $ Contracts 9 $ 9,000 $ 6,858 1.312 - 1.313 Oct 2015 April 2016 - Dec 2016 The effective portion of changes in the fair value of derivatives designated that qualify as cash flow hedges of foreign exchange risk is recorded in AOCL in the Consolidated Balance Sheets and subsequently reclassified into earnings in the period that the hedged forecasted transaction affects earnings. The ineffective portions of the change in fair value of the derivative, as well as amounts excluded from the assessment of hedge effectiveness, are recognized directly in Cost of products sold in the Consolidated Statements of Operations. Non-designated Hedges of Commodity Risk Derivatives not designated as hedges are not speculative and are used to manage the Company’s exposure to commodity price risk but do not meet the authoritative guidance for hedge accounting. From time to time, the Company enters into commodity forward contracts to fix the price of diesel fuel, heating oil, natural gas and soybean oil purchases and other commodities at a future delivery date. Changes in the fair value of derivatives not designated in hedging relationships are recorded directly in Cost of products sold in the Consolidated Statements of Operations. As of March 27, 2016 , the Company had the following derivative instruments that were not designated in qualifying hedging relationships: Commodity Contracts Number of Instruments Notional Purchased in Aggregate Price/Index Trade Dates Maturity Dates Diesel Fuel Contracts 1 7,025,182 Gallons $3.68 - $3.80 per Gallon Nov 2014 Dec 2016 Heating Oil Contracts 5 8,709,974 Gallons $1.25 - $1.82 per Gallon Jan 2015 - Feb 2016 Dec 2016 - Dec 2017 Natural Gas Contracts 2 773,000 MMBTU's 2.81 - 3.20 per MMBTU July 2015 - Oct 2015 June 2016 - Aug 2016 Soybean Oil Contracts 3 37,292,035 Pounds $0.31 - $0.35 per Pound Dec 2014 - July 2015 April 2016 - Dec 2016 The table below presents the fair value of the Company’s derivative financial instruments as well as their classification in the Consolidated Balance Sheets as of March 27, 2016 and December 27, 2015 . Tabular Disclosure of Fair Values of Derivative Instruments Asset Derivatives Liability Derivatives Balance Sheet Location Fair Value Balance Sheet Location Fair Value Derivatives designated as hedging instruments Interest Rate Contracts Accrued liabilities $ 2,705 Other long-term liabilities 25,390 Foreign Exchange Contracts Other current assets $ 59 Total derivatives designated as hedging instruments $ 59 $ 28,095 Derivatives not designated as hedging instruments Commodity Contracts Other current assets $ 98 Accrued liabilities $ 6,952 Other assets, net 740 Total derivatives not designated as hedging instruments $ 838 $ 6,952 Balance Sheet Location Fair Value Balance Sheet Location Fair Value Derivatives designated as hedging instruments Interest Rate Contracts Accrued liabilities $ 3,921 Other long-term liabilities 14,947 Foreign Exchange Contracts Other current assets $ 471 Total derivatives designated as hedging instruments $ 471 $ 18,868 Derivatives not designated as hedging instruments Commodity Contracts Accrued liabilities $ 2,036 Other long-term liabilities 7,977 Total derivatives not designated as hedging instruments $ — $ 10,013 The Company has elected not to offset the fair values of derivative assets and liabilities executed with the same counterparty that are generally subject to enforceable netting agreements. However, if the Company were to offset and record the asset and liability balances of derivatives on a net basis, the amounts presented in the Consolidated Balance Sheets as of March 27, 2016 and December 27, 2015 would be adjusted as detailed in the following table: March 27, 2016 December 27, 2015 Derivative Instrument Gross Amounts Presented in the Consolidated Balance Sheet Gross Amounts Not Offset in the Consolidated Balance Sheet Subject to Netting Agreements Net Amount Gross Amounts Presented in the Consolidated Balance Sheet Gross Amounts Not Offset in the Consolidated Balance Sheet Subject to Netting Agreements Net Amount Total asset derivatives $ 897 (897 ) $ — $ 471 (471 ) $ — Total liability derivatives $ 35,046 (897 ) $ 34,149 $ 28,881 (471 ) $ 28,410 The table below presents the effect of the Company’s derivative financial instruments in the Consolidated Statements of Operations and AOCL for the three months ended March 27, 2016 and March 29, 2015 . Tabular Disclosure of the Effect of Derivative Instruments Gain/(Loss) Derivatives in Cash Flow Hedging Relationships Recognized in AOCL on Derivative (Effective Portion) Effective portion Reclassified from AOCL into Earnings (Effective Portion) Ineffective portion recognized in Earnings in: Recognized in Earnings (Ineffective Portion) Interest Rate Contracts $ (10,691 ) Interest expense $ (1,465 ) Interest expense $ — Foreign Exchange Contracts (430 ) Cost of products sold 79 Cost of products sold (7 ) Three months ended March 27, 2016 $ (11,121 ) $ (1,386 ) $ (7 ) Interest Rate Contracts $ (14,131 ) Interest expense $ (393 ) Interest expense $ — Foreign Exchange Contracts 1,515 Cost of products sold 703 Cost of products sold (2 ) Three months ended March 29, 2015 $ (12,616 ) $ 310 $ (2 ) Derivatives Not Designated as Hedging Instruments Recognized in Earnings in: Recognized in Earnings Commodity Contracts Cost of products sold $ 683 Three months ended March 27, 2016 $ 683 Commodity Contracts Cost of products sold $ (2,008 ) Three months ended March 29, 2015 $ (2,008 ) Credit risk-related contingent features The Company has agreements with certain counterparties that contain a provision whereby the Company could be declared in default on its derivative obligations if repayment of the underlying indebtedness is accelerated by the lender due to the Company’s default on the indebtedness. As of March 27, 2016 , the Company has not posted any collateral related to these agreements. If the Company had breached this provision at March 27, 2016 , it could have been required to settle its obligations under the agreements at their termination value, which differs from the recorded fair value. The table below summarizes the aggregate fair values of those derivatives that contain credit risk-related contingent features as of March 27, 2016 and December 27, 2015 . March 27, 2016 Asset/(Liability) Counterparty Contract Type Termination Value Performance Risk Adjustment Accrued Interest Fair Value (excluding interest) Barclays Interest Rate Contracts $ (14,252 ) $ 888 $ (255 ) $ (13,109 ) Commodity Contracts (5,451 ) 58 — (5,392 ) Bank of America Interest Rate Contracts (10,861 ) 975 — (9,886 ) Foreign Exchange Contracts 58 1 — 59 Commodity Contracts (945 ) 12 — (933 ) Credit Suisse Interest Rate Contracts (2,973 ) 49 (255 ) (2,669 ) Macquarie Interest Rate Contracts (2,664 ) 25 (209 ) (2,430 ) Commodity Contracts 210 2 — 212 Total $ (36,878 ) $ 2,009 $ (719 ) $ (34,149 ) December 27, 2015 Asset/(Liability) Counterparty Contract Type Termination Value Performance Risk Adjustment Accrued Interest Fair Value (excluding interest) Barclays Interest Rate Contracts $ (9,616 ) $ 773 $ (260 ) $ (8,583 ) Commodity Contracts (7,035 ) 116 — (6,919 ) Bank of America Interest Rate Contracts (5,879 ) 790 — (5,089 ) Foreign Exchange Contracts 470 1 — 471 Commodity Contracts (1,737 ) 29 — (1,709 ) Credit Suisse Interest Rate Contracts (2,627 ) 53 (260 ) (2,314 ) Macquarie Interest Rate Contracts (3,137 ) 47 (209 ) (2,882 ) Commodity Contracts (1,408 ) 23 — (1,386 ) Total $ (30,970 ) $ 1,831 $ (728 ) $ (28,410 )

Commitments and Contingencies

Commitments and Contingencies	3 Months Ended
	Mar. 27, 2016
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Commitments and Contingencies General From time to time, the Company and its subsidiaries are parties to, or targets of, lawsuits, claims, investigations, and proceedings, which are being handled and defended in the ordinary course of business. Although the outcome of such items cannot be determined with certainty, the Company’s general counsel and management are of the opinion that the final outcome of these matters will not have a material effect on the Company’s financial condition, results of operations or cash flows. No single item individually is, nor are all of them in the aggregate, material.

Segments

Segments	3 Months Ended
	Mar. 27, 2016
Segment Reporting [Abstract]
Segments	Segments The Company is a leading manufacturer, marketer and distributor of high quality, branded food products in North America. Subsequent to the Boulder acquisition, the Company manages the business in four operating segments: Birds Eye Frozen, Duncan Hines Grocery, Boulder Brands and Specialty Foods. The Birds Eye Frozen segment is comprised of our Leadership Brands in the retail frozen vegetables ( Birds Eye ), frozen complete bagged meals ( Birds Eye Voila! ), plant-based protein frozen products ( gardein ) and frozen prepared seafood ( Van de Kamp’s and Mrs. Paul’s ) categories, as well as our Foundation Brands in the full-calorie single-serve frozen dinners and entrées ( Hungry-Man ), frozen pancakes / waffles / French Toast ( Aunt Jemima ), frozen and refrigerated bagels ( Lender’s ) and frozen pizza for one ( Celeste ) categories. The Duncan Hines Grocery segment is comprised of our Leadership Brands in the baking mixes and frostings ( Duncan Hines ), shelf-stable pickles ( Vlasic ), liquid and dry-mix salad dressings ( Wish-Bone and Western ), and table syrups ( Mrs. Butterworth’s and Log Cabin ) categories, and our Foundation Brands in the canned meat ( Armour, Nalley and Brooks ), pie and pastry fillings ( Duncan Hines Comstock and Wilderness ), and barbecue sauces ( Open Pit ) categories as well as Canadian operations, excluding Garden Protein. The Company refers to the sum of the Birds Eye Frozen segment and the Duncan Hines Grocery segment as the North America Retail business. The Boulder Brands segment is comprised of health and wellness brands including gluten-free products ( Udi's and Glutino) , natural frozen meal offerings ( EVOL) , refrigerated and shelf-stable spreads ( Smart Balance), and plant-based refrigerated and shelf-stable spreads ( Earth Balance ) . As the Company continues to integrate the Boulder Brands segment into its operations and financial reporting systems, the Company’s management expects to reevaluate its internal reporting, which may require reporting of its results in different reportable segments in future periods. The Specialty Foods segment consists of snack products ( Tim's Cascade and Snyder of Berlin ), foodservice and private label business. Segment performance is evaluated by the Company’s Chief Operating Decision Maker and is based on earnings before interest and taxes. Transfers between segments and geographic areas are recorded at cost plus markup or at market. Identifiable assets are those assets, including goodwill, which are identified with the operations in each segment or geographic region. Corporate assets consist of prepaid and deferred tax assets. Unallocated corporate expenses consist of corporate overhead such as executive management, finance and legal functions. Three months ended SEGMENT INFORMATION March 27, March 29, Net sales Birds Eye Frozen $ 330,011 $ 317,890 Duncan Hines Grocery 243,185 261,198 Boulder Brands 100,848 — Specialty Foods 80,211 86,193 Total $ 754,255 $ 665,281 Earnings (loss) before interest and taxes Birds Eye Frozen $ 55,241 $ 43,277 Duncan Hines Grocery 42,605 43,207 Boulder Brands (1) (11,226 ) — Specialty Foods 6,920 7,700 Unallocated corporate expenses (2) (13,259 ) (5,715 ) Total $ 80,281 $ 88,469 Depreciation and amortization Birds Eye Frozen $ 11,185 $ 10,668 Duncan Hines Grocery 7,381 7,000 Boulder Brands 3,004 — Specialty Foods 3,347 3,199 Total $ 24,917 $ 20,867 Capital expenditures Birds Eye Frozen $ 19,632 $ 4,540 Duncan Hines Grocery 11,269 18,922 Boulder Brands 1,036 — Specialty Foods 1,994 3,562 Total $ 33,931 $ 27,024 NET SALES BY PRODUCT TYPE Net sales Frozen $ 415,146 $ 359,139 Shelf stable meals and meal enhancers 238,242 208,974 Desserts 68,784 71,854 Snacks 32,083 25,314 Total $ 754,255 $ 665,281 GEOGRAPHIC INFORMATION Net sales United States $ 745,063 $ 661,167 Canada 36,109 29,498 United Kingdom 2,472 — Intercompany (29,389 ) (25,384 ) Total $ 754,255 $ 665,281 (1) Includes $10.4 million of charges related to the fair value step-up of inventories acquired and $10.6 million of restructuring costs in the quarter ended March 27, 2016. (2) Includes $6.8 million of acquisition costs in the quarter ended March 27, 2016. SEGMENT INFORMATION March 27, December 27, Total assets Birds Eye Frozen $ 2,233,522 $ 2,263,159 Duncan Hines Grocery 2,615,978 2,664,966 Boulder Brands 1,245,858 — Specialty Foods 340,738 351,499 Corporate 80,584 44,539 Total $ 6,516,680 $ 5,324,163 GEOGRAPHIC INFORMATION Plant assets United States $ 658,191 $ 615,123 Canada 31,100 15,986 United Kingdom 3,729 — Total $ 693,020 $ 631,109

Provision for Income Taxes

Provision for Income Taxes	3 Months Ended
	Mar. 27, 2016
Income Tax Disclosure [Abstract]
Provision for Income Taxes	Provision for Income Taxes The provision for income taxes and related effective tax rates for the three months ended March 27, 2016 and March 29, 2015 , respectively, were as follows: Three months ended Provision for Income Taxes March 27, March 29, Current $ 11,330 $ 6,959 Deferred 12,551 18,499 Total $ 23,881 $ 25,458 Effective tax rate 49.0 % 38.0 % Income taxes are accounted for in accordance with the authoritative guidance for accounting for income taxes under which deferred tax assets and liabilities are determined based on the difference between their financial statement basis and tax basis, using enacted tax rates in effect for the year in which the differences are expected to reverse. In connection with our acquisition of Boulder Brands, Inc. (“Boulder”), our effective income tax rate for the three months ended March 27, 2016 includes the tax effect associated with incurring certain non-deductible acquisition costs and compensation payments of 0.7% , a charge for an increase in our non-current state deferred income tax liability balance of approximately 8.0% , and a charge related to the tax effect of foreign operations of 3.3% , principally attributable to a valuation allowance on our foreign tax credit carryforward. There were no significant items affecting our effective income tax rate for the three months ended March 29, 2015. The Company regularly evaluates its deferred tax assets for future realization. A valuation allowance is established when the Company believes that it is more likely than not that some portion of its deferred tax assets will not be realized. Changes in valuation allowances from period to period are included in the Company's tax provision in the period of change and as noted above, a valuation allowance was recorded on our foreign tax credit carryforward in connection with our acquisition of Boulder Brands. There was no significant movement in our valuation allowances on state attribute carryforward during the three months ended March 27, 2016 and March 29, 2015 . The Company is a loss corporation as defined by Internal Revenue Code (“the Code”) Section 382. Section 382 places an annual limitation on our ability to use our federal net operating loss (“NOL”) carryovers and other attributes to reduce future taxable income. As of March 27, 2016 , we have federal NOL carryovers of $439.4 million subject to an annual limitation of $17.1 million . As a result, $237.2 million of the carryovers exceed the estimated available Section 382 limitation. The Company has reduced its deferred tax assets for this limitation. During the three months ended March 27, 2016, we acquired Boulder Brands which is a loss corporation. As of the acquisition date, Boulder had approximately $40.5 million of federal NOL carryovers subject to the Section 382 provisions. The annual limitation is approximately $26.5 million subject to increase for recognized built in gains during the recognition period. Based on our analysis, we anticipate we will be able to utilize the acquired NOL balance in our 2016 tax year without limitation. In connection with our acquisition of Boulder we also recorded, in purchase accounting, reserves for uncertain positions of approximately $5.4 million for a matter related to their foreign operations.

Recently Issued Accounting Pron

Recently Issued Accounting Pronouncements	3 Months Ended
	Mar. 27, 2016
Recently Issued Accounting Pronouncements [Abstract]
Recently Issued Accounting Pronouncements	Recently Issued Accounting Pronouncements In March 2016, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2016-09, "Improvements to Employee Share-Based Payment Accounting". The areas for simplification in this ASU involve several aspects of the accounting for share-based payment transactions, including the income tax consequences, classification of awards as either equity or liabilities, and classification on the statement of cash flows. The updated guidance will be effective for fiscal years beginning after December 15, 2016, and interim periods within those annual periods. Early application is permitted. The amendments related to the timing of when excess tax benefits are recognized are to be applied using a modified retrospective approach. The amendments related to the presentation of employee taxes paid on the statement of cash flows are to be applied retrospectively. The amendments requiring recognition of excess tax benefits and tax deficiencies in the income statement are to be applied prospectively. The Company is in the process of evaluating this guidance. In February 2016, the FASB issued ASU No. 2016-12, “Leases”. The FASB is amending the FASB Accounting Standards Codification ("ASC") and creating Topic 842, Leases, which will supersede Topic 840, Leases. The main difference between previous GAAP and Topic 842 is the recognition of lease assets and lease liabilities by lessees for those leases classified as operating leases under previous GAAP. Under the new guidance, lessees will be required to recognize the assets and liabilities arising from leases on the balance sheet. The updated guidance will be effective for fiscal years beginning after December 15, 2018, including interim periods within those fiscal years. Early application is permitted. In transition to the new guidance, entities are required to recognize and measure leases at the beginning of the earliest period presented using a modified retrospective approach. The Company is in the process of evaluating this guidance. In November 2015, the FASB issued ASU No. 2015-17, “Balance Sheet Classification of Deferred Taxes”. The new guidance eliminates the requirement to separate deferred income tax liabilities and assets into current and noncurrent amounts. The amendments will require that deferred tax liabilities and assets be classified as noncurrent in a classified statement of financial position. The updated guidance will be effective for fiscal years beginning after December 15, 2016, including interim periods within those annual periods. Early adoption is permitted, and the amendments may be applied either prospectively to all deferred tax liabilities and assets or retrospectively to all periods presented. The Company is in the process of evaluating this guidance. In September 2015, the FASB issued ASU No. 2015-16, “Simplifying the Accounting for Measurement-Period Adjustments”. The new guidance eliminates the requirement to retrospectively account for adjustments to provisional amounts recognized in a business combination. Under the ASU, the adjustments to the provisional amounts will be recognized in the reporting period in which the adjustment amounts are determined. The updated guidance will be effective for fiscal years beginning after December 15, 2015, including interim periods within those fiscal years. Early adoption is permitted, and the ASU should be applied prospectively. The Company has implemented this guidance in 2016. In July 2015, the FASB issued ASU No. 2015-11, "Simplifying the Measurement of Inventory", which requires entities to measure most inventory “at the lower of cost and net realizable value,” thereby simplifying the current guidance under which an entity must measure inventory at the lower of cost or market. The ASU will not apply to inventories that are measured by using either the last-in, first-out (LIFO) method or the retail inventory method (RIM). The updated guidance will be effective for annual reporting periods beginning after December 15, 2016, including interim periods within that reporting period. Early adoption is permitted. The Company is in the process of evaluating this guidance. In April 2015, the FASB issued ASU No. 2015-03, “Simplifying the Presentation of Debt Issuance Costs". The new guidance changes the presentation of debt issuance costs in financial statements. Under the ASU, an entity presents such costs in the balance sheet as a direct deduction from the related debt liability rather than as an asset. Amortization of the costs will continue to be reported as interest expense. The Company implemented this guidance in 2016. Refer to Note 2 for information. In April 2015, the FASB issued ASU No. 2015-04, “Compensation-Retirement Benefits (Topic 715): Practical Expedient for the Measurement Date of an Employer’s Defined Benefit Obligation and Plan Assets". The new guidance gives an employer whose fiscal year-end does not coincide with a calendar month-end (e.g., an entity that has a 52- or 53-week fiscal year, as the Company does) the ability, as a practical expedient, to measure defined benefit retirement obligations and related plan assets as of the month- end that is closest to its fiscal year-end. The updated guidance will be effective for annual reporting periods beginning after December 31, 2015, including interim periods within that reporting period. Early application is permitted, and the ASU should be applied prospectively. The Company implemented this guidance in 2015 without material effect on the consolidated financial statements. In May 2014, the FASB issued revised guidance on the recognition of revenue from contracts with customers. The guidance is designed to create greater comparability for financial statement users across industries and jurisdictions. The guidance also requires enhanced disclosures. The guidance was originally effective for fiscal years, and interim periods within those years, beginning after December 15, 2016. In April 2015, the FASB delayed the effective date of the new revenue guidance by one year. The updated guidance will be effective for fiscal years, and interim periods within those years, beginning after December 15, 2017. Entities will be permitted to adopt the new revenue standard early, but not before the original effective date. The guidance permits the use of either a full retrospective or modified retrospective transition method. The Company is currently evaluating the impact that the new guidance will have on the consolidated financial statements, as well as which transition method it will use.

Guarantor and Nonguarantor Stat

Guarantor and Nonguarantor Statements	3 Months Ended
	Mar. 27, 2016
Guarantor And Nonguarantor Statements [Abstract]
Guarantor and Nonguarantor Statements	Guarantor and Nonguarantor Statements The Senior Notes are general senior unsecured obligations of Pinnacle Foods Finance, effectively subordinated in right of payment to all existing and future senior secured indebtedness of Pinnacle Foods Finance and guaranteed on a full, unconditional, joint and several basis by the Company and Pinnacle Foods Finance's 100% owned domestic subsidiaries that guarantee other indebtedness of the Pinnacle Foods Finance. The indenture governing the Senior Notes contains customary exceptions under which a guarantee of a guarantor subsidiary will terminate, including (1) the sale, exchange or transfer (by merger or otherwise) of the capital stock or all or substantially all of the assets of such guarantor subsidiary, (2) the release or discharge of the guarantee by such guarantor subsidiary of the Amended Credit Agreement or other guarantee that resulted in the creation of the guarantee, (3) the designation of such guarantor subsidiary as an “unrestricted subsidiary” in accordance with the indentures governing the Senior Notes and (4) upon the legal defeasance or covenant defeasance or discharge of the indentures governing the Senior Notes. The following condensed consolidating financial information presents: (1) (a) Condensed consolidating balance sheets as of March 27, 2016 and December 27, 2015 . (b) The related condensed consolidating statements of operations and comprehensive earnings for the Company, Pinnacle Foods Finance, all guarantor subsidiaries and the non-guarantor subsidiaries for the following: i. Three months ended March 27, 2016 ; and ii. Three months ended March 29, 2015 . (c) The related condensed consolidating statements of cash flows for the Company, Pinnacle Foods Finance, all guarantor subsidiaries and the non-guarantor subsidiaries for the following: i. Three months ended March 27, 2016 ; and ii. Three months ended March 29, 2015 . (2) Elimination entries necessary to consolidate the Company, Pinnacle Foods Finance with its guarantor subsidiaries and non-guarantor subsidiaries. Investments in subsidiaries are accounted for by the parent using the equity method of accounting. The guarantor subsidiaries are presented on a combined basis. The principal elimination entries eliminate investments in subsidiaries and intercompany balances and transactions and include a reclassification entry of net non-current deferred tax assets to non-current deferred tax liabilities. Pinnacle Foods Inc. Condensed Consolidating Balance Sheet March 27, 2016 Pinnacle Foods Inc. Pinnacle Foods Finance LLC Guarantor Subsidiaries Nonguarantor Subsidiaries Eliminations and Reclassifications Consolidated Total Current assets: Cash and cash equivalents $ — $ — $ 77,768 $ 3,671 $ — $ 81,439 Accounts receivable, net — — 293,048 16,247 — 309,295 Intercompany accounts receivable 92,651 — 744,329 1,555 (838,535 ) — Inventories, net — — 427,349 16,736 — 444,085 Other current assets — 158 13,671 947 — 14,776 Deferred tax assets — 933 77,960 1,453 — 80,346 Total current assets 92,651 1,091 1,634,125 40,609 (838,535 ) 929,941 Plant assets, net — — 658,191 34,829 — 693,020 Investment in subsidiaries 1,743,077 2,415,734 37,888 — (4,196,699 ) — Intercompany note receivable — 2,980,450 44,847 9,800 (3,035,097 ) — Tradenames — — 2,536,465 4,425 — 2,540,890 Other assets, net — 1,792 173,054 11,253 — 186,099 Deferred tax assets — 335,903 — — (335,903 ) — Goodwill — — 2,112,745 53,985 — 2,166,730 Total assets $ 1,835,728 $ 5,734,970 $ 7,197,315 $ 154,901 $ (8,406,234 ) $ 6,516,680 Current liabilities: Short-term borrowings $ — $ — $ 2,204 $ 15 $ — $ 2,219 Current portion of long-term obligations — 10,750 10,302 — — 21,052 Accounts payable — — 233,531 9,269 — 242,800 Intercompany accounts payable — 811,323 1,553 25,664 (838,540 ) — Accrued trade marketing expense — — 51,720 4,710 — 56,430 Accrued liabilities 178 30,307 97,747 3,623 — 131,855 Dividends payable 30,959 — — — — 30,959 Total current liabilities 31,137 852,380 397,057 43,281 (838,540 ) 485,315 Long-term debt — 3,114,123 18,803 300 — 3,133,226 Intercompany note payable — — 2,970,644 64,448 (3,035,092 ) — Pension and other postretirement benefits — — 64,375 — — 64,375 Other long-term liabilities — 25,390 32,009 3,387 — 60,786 Deferred tax liabilities — — 1,298,693 4,884 (335,903 ) 967,674 Total liabilities 31,137 3,991,893 4,781,581 116,300 (4,209,535 ) 4,711,376 Commitments and contingencies (Note 13) Shareholders' equity: Pinnacle common stock 1,176 — — — — 1,176 Additional paid-in-capital 1,382,963 1,384,139 1,305,689 32,891 (2,722,719 ) 1,382,963 Retained earnings 512,326 418,702 1,147,252 13,155 (1,579,109 ) 512,326 Accumulated other comprehensive loss (59,764 ) (59,764 ) (37,207 ) (8,158 ) 105,129 (59,764 ) Capital stock in treasury, at cost (32,110 ) — — — — (32,110 ) Total Pinnacle Foods Inc. and Subsidiaries stockholders' equity 1,804,591 1,743,077 2,415,734 37,888 (4,196,699 ) 1,804,591 Non-controlling interest — — — 713 — 713 Total Equity 1,804,591 1,743,077 2,415,734 38,601 (4,196,699 ) 1,805,304 Total liabilities and equity $ 1,835,728 $ 5,734,970 $ 7,197,315 $ 154,901 $ (8,406,234 ) $ 6,516,680 Pinnacle Foods Inc. Condensed Consolidating Balance Sheet December 27, 2015 Pinnacle Foods Inc. Pinnacle Foods Finance LLC Guarantor Subsidiaries Nonguarantor Subsidiaries Eliminations and Reclassifications Consolidated Total Current assets: Cash and cash equivalents $ — $ — $ 177,669 $ 2,880 $ — $ 180,549 Accounts receivable, net — — 214,690 5,046 — 219,736 Intercompany accounts receivable 92,475 — 725,074 — (817,549 ) — Inventories, net — — 392,404 10,697 — 403,101 Other current assets — 470 11,860 1,347 — 13,677 Deferred tax assets — 1,670 38,516 385 — 40,571 Total current assets 92,475 2,140 1,560,213 20,355 (817,549 ) 857,634 Plant assets, net — — 615,123 15,986 — 631,109 Investment in subsidiaries 1,744,015 2,428,472 26,433 — (4,198,920 ) — Intercompany note receivable — 2,084,130 8,398 9,800 (2,102,328 ) — Tradenames — — 1,996,800 4,248 — 2,001,048 Other assets, net — 935 118,621 808 — 120,364 Deferred tax assets — 332,372 — — (332,372 ) — Goodwill — — 1,692,715 21,293 — 1,714,008 Total assets $ 1,836,490 $ 4,848,049 $ 6,018,303 $ 72,490 $ (7,451,169 ) $ 5,324,163 Current liabilities: Short-term borrowings $ — $ — $ 2,225 $ — $ — $ 2,225 Current portion of long-term obligations — 5,250 9,515 82 — 14,847 Accounts payable — — 206,082 4,957 — 211,039 Intercompany accounts payable — 815,100 — 2,449 (817,549 ) — Accrued trade marketing expense — — 44,096 2,132 — 46,228 Accrued liabilities 163 18,152 79,468 2,727 — 100,510 Dividends payable 30,798 — — — — 30,798 Total current liabilities 30,961 838,502 341,386 12,347 (817,549 ) 405,647 Long-term debt — 2,242,608 14,055 349 — 2,257,012 Intercompany note payable — — 2,075,113 27,215 (2,102,328 ) — Pension and other postretirement benefits — — 63,454 — — 63,454 Other long-term liabilities — 22,924 28,195 3,387 — 54,506 Deferred tax liabilities — — 1,067,628 2,759 (332,372 ) 738,015 Total liabilities 30,961 3,104,034 3,589,831 46,057 (3,252,249 ) 3,518,634 Commitments and contingencies (Note 13) Shareholders' equity: Pinnacle common stock 1,176 — — — — 1,176 Additional paid-in-capital 1,378,521 1,379,697 1,301,642 20,476 (2,701,815 ) 1,378,521 Retained earnings 517,330 423,706 1,169,032 14,212 (1,606,950 ) 517,330 Accumulated other comprehensive loss (59,388 ) (59,388 ) (42,202 ) (8,255 ) 109,845 (59,388 ) Capital stock in treasury, at cost (32,110 ) — — — — (32,110 ) Total Shareholders' equity 1,805,529 1,744,015 2,428,472 26,433 (4,198,920 ) 1,805,529 Total liabilities and shareholders' equity $ 1,836,490 $ 4,848,049 $ 6,018,303 $ 72,490 $ (7,451,169 ) $ 5,324,163 Pinnacle Foods Inc. Condensed Consolidating Statement of Operations and Comprehensive Earnings For the three months ended March 27, 2016 Pinnacle Foods Inc. Pinnacle Foods Finance LLC Guarantor Subsidiaries Nonguarantor Subsidiaries Eliminations Consolidated Total Net sales $ — $ — $ 745,063 $ 38,581 $ (29,389 ) $ 754,255 Cost of products sold — — 548,415 35,909 (28,636 ) 555,688 Gross profit — — 196,648 2,672 (753 ) 198,567 Marketing and selling expenses — — 57,537 1,361 — 58,898 Administrative expenses — — 43,792 2,096 — 45,888 Research and development expenses — — 3,936 249 — 4,185 Intercompany royalties — — (256 ) 328 (72 ) — Intercompany management fees — — — 431 (431 ) — Intercompany technical service fees — — — 250 (250 ) — Other expense (income), net — (784 ) 10,068 31 — 9,315 Equity in (earnings) loss of investees (24,836 ) (26,118 ) 2,348 — 48,606 — (24,836 ) (26,902 ) 117,425 4,746 47,853 118,286 Earnings before interest and taxes 24,836 26,902 79,223 (2,074 ) (48,606 ) 80,281 Intercompany interest (income) expense — (28,258 ) 27,932 326 — — Interest expense — 31,140 488 12 — 31,640 Interest income — — 58 19 — 77 Earnings before income taxes 24,836 24,020 50,861 (2,393 ) (48,606 ) 48,718 Provision (benefit) for income taxes — (816 ) 24,743 (46 ) — 23,881 Net earnings 24,836 24,836 26,118 (2,347 ) (48,606 ) 24,837 Less: Net earnings attributable to non-controlling interest — — — 1 — 1 Net earnings attributable to Pinnacle Foods, Inc. and Subsidiaries common stockholders $ 24,836 $ 24,836 $ 26,118 $ (2,348 ) $ (48,606 ) $ 24,836 Total comprehensive earnings (loss) $ 24,460 $ 24,460 $ 31,386 $ 2,731 $ (58,576 ) 24,461 Less: Comprehensive earnings (loss) attributable to non-controlling interest — — — 1 — 1 Comprehensive earnings (loss) attributable to Pinnacle Foods, Inc. and Subsidiaries $ 24,460 $ 24,460 $ 31,386 $ 2,730 $ (58,576 ) $ 24,460 Pinnacle Foods Inc. Condensed Consolidating Statement of Operations and Comprehensive Earnings For the three months ended March 29, 2015 Pinnacle Foods Inc. Pinnacle Foods Finance LLC Guarantor Subsidiaries Nonguarantor Subsidiaries Eliminations Consolidated Total Net sales $ — $ — $ 661,167 $ 29,498 $ (25,384 ) $ 665,281 Cost of products sold — 2 495,386 23,305 (25,129 ) 493,564 Gross profit — (2 ) 165,781 6,193 (255 ) 171,717 Marketing and selling expenses — — 43,291 3,718 — 47,009 Administrative expenses — 132 25,940 1,714 — 27,786 Research and development expenses — — 2,941 111 — 3,052 Intercompany royalties — — — 6 (6 ) — Intercompany technical service fees — — — 249 (249 ) — Other expense (income), net — 1,833 3,566 2 — 5,401 Equity in (earnings) loss of investees (41,536 ) (45,206 ) (71 ) — 86,813 — (41,536 ) (43,241 ) 75,667 5,800 86,558 83,248 Earnings before interest and taxes 41,536 43,239 90,114 393 (86,813 ) 88,469 Intercompany interest (income) expense — (17,178 ) 16,921 257 — — Interest expense — 21,121 496 11 — 21,628 Interest income — — 145 8 — 153 Earnings before income taxes 41,536 39,296 72,842 133 (86,813 ) 66,994 Provision (benefit) for income taxes — (2,240 ) 27,636 62 — 25,458 Net earnings $ 41,536 $ 41,536 $ 45,206 $ 71 $ (86,813 ) $ 41,536 Total comprehensive earnings (loss) $ 32,335 $ 32,335 $ 44,411 $ (894 ) $ (75,852 ) $ 32,335 Pinnacle Foods Inc. Condensed Consolidating Statement of Cash Flows For the three months ended March 27, 2016 Pinnacle Foods Inc. Pinnacle Foods Finance LLC Guarantor Subsidiaries Nonguarantor Subsidiaries Eliminations and Reclassifications Consolidated Total Cash flows from operating activities Net cash provided by (used in) operating activities $ — $ 11,146 $ 40,440 $ 25,172 $ — $ 76,758 Cash flows from investing activities Business acquisition activity — — (985,365 ) — — (985,365 ) Intercompany accounts receivable/payable — 23,444 23,102 — (46,546 ) — Intercompany loans — (880,122 ) — — 880,122 — Investment in Subsidiary 29,143 — — — (29,143 ) — Capital expenditures — — (32,530 ) (1,401 ) — (33,931 ) Net cash (used in) provided by investing activities 29,143 (856,678 ) (994,793 ) (1,401 ) 804,433 (1,019,296 ) Cash flows from financing activities Net proceeds from issuance of common stock 395 — — — — 395 Excess tax benefits on stock-based compensation 137 — — — — 137 Dividends paid (29,675 ) — — — — (29,675 ) Proceeds from notes offering — 350,000 — — — 350,000 Proceeds from bank term loans — 547,250 — — — 547,250 Repayments of long-term obligations — (1,313 ) (921 ) — — (2,234 ) Proceeds from short-term borrowing — — 1,023 — — 1,023 Repayments of short-term borrowing — — (1,017 ) — — (1,017 ) Intercompany accounts receivable/payable — — (23,444 ) (23,102 ) 46,546 — Return of capital — (29,143 ) — — 29,143 — Intercompany loans — — 880,122 — (880,122 ) — Repayment of capital lease obligations — — (1,311 ) (2 ) — (1,313 ) Debt acquisition costs — (21,262 ) — — — (21,262 ) Net cash (used in) provided by financing activities (29,143 ) 845,532 854,452 (23,104 ) (804,433 ) 843,304 Effect of exchange rate changes on cash — — — 124 — 124 Net change in cash and cash equivalents — — (99,901 ) 791 — (99,110 ) Cash and cash equivalents - beginning of period — — 177,669 2,880 — 180,549 Cash and cash equivalents - end of period $ — $ — $ 77,768 $ 3,671 $ — $ 81,439 Pinnacle Foods Inc. Condensed Consolidating Statement of Cash Flows For the three months ended March 29, 2015 Pinnacle Foods Inc. Pinnacle Foods Finance LLC Guarantor Subsidiaries Nonguarantor Subsidiaries Eliminations and Reclassifications Consolidated Total Cash flows from operating activities Net cash provided by (used in) operating activities $ — $ 3,978 $ 72,661 $ (5,642 ) $ — $ 70,997 Cash flows from investing activities Intercompany accounts receivable/payable — (2,666 ) (13,713 ) — 16,379 — Investment in subsidiaries 28,353 — — — (28,353 ) — Capital expenditures — — (27,024 ) — — (27,024 ) Net cash (used in) provided by investing activities 28,353 (2,666 ) (40,737 ) — (11,974 ) (27,024 ) Cash flows from financing activities Proceeds from the issuance of common stock 508 — — — — 508 Excess tax benefits on stock-based compensation 802 — — — — 802 Taxes paid related to net share settlement of equity awards (2,374 ) — — — — (2,374 ) Dividends paid (27,289 ) — — — — (27,289 ) Repayments of long-term obligations — (1,312 ) (896 ) — — (2,208 ) Proceeds from short-term borrowing — — 963 — — 963 Repayments of short-term borrowing — — (1,096 ) — — (1,096 ) Intercompany accounts receivable/payable — — 2,666 13,713 (16,379 ) — Parent investment — — (28,353 ) — 28,353 — Repayment of capital lease obligations — — (730 ) — — (730 ) Net cash (used in) provided by financing activities (28,353 ) (1,312 ) (27,446 ) 13,713 11,974 (31,424 ) Effect of exchange rate changes on cash — — — (459 ) — (459 ) Net change in cash and cash equivalents — — 4,478 7,612 — 12,090 Cash and cash equivalents - beginning of period — — 32,942 5,535 — 38,477 Cash and cash equivalents - end of period $ — $ — $ 37,420 $ 13,147 $ — $ 50,567

Fair Value Measurements (Polici

Fair Value Measurements (Policies)	3 Months Ended
	Mar. 27, 2016
Fair Value Disclosures [Abstract]
Fair Value of Financial Instruments, Policy	The Company manages economic risks, including interest rate, liquidity and credit risk, primarily by managing the amount, sources and duration of its debt funding and the use of derivative financial instruments. The primary risks managed by using derivative instruments are interest rate risk, foreign currency exchange risk and commodity price risk. The valuations of these instruments are determined using widely accepted valuation techniques, including discounted cash flow analysis on the expected cash flows of each derivative. This analysis reflects the contractual terms of the derivatives, including the period to maturity, and uses observable market-based inputs, including interest rate, commodity, and foreign exchange forward curves. The fair values of interest rate swaps are determined using the market standard methodology of netting the discounted future fixed cash payments (or receipts) and the discounted expected variable cash receipts (or payments). The variable cash receipts (or payments) are based on an expectation of future interest rates (forward curves) derived from observable market interest rate curves. To comply with the provisions of the authoritative guidance for fair value disclosure, the Company incorporates credit valuation adjustments to appropriately reflect both its own non-performance risk and the respective counterparty’s non-performance risk in the fair value measurements. In adjusting the fair value of its derivative contracts for the effect of non-performance risk, the Company has considered the impact of netting and any applicable credit enhancements, such as collateral postings, thresholds, mutual puts and guarantees. The Company had no fair value measurements based upon significant unobservable inputs (Level 3) as of March 27, 2016 or December 27, 2015 . In addition to the instruments named above, the Company also makes fair value measurements in connection with its annual goodwill and trade name impairment testing. These measurements fall into Level 3 of the fair value hierarchy.
Recently Issued Accounting Pronouncements	Recently Issued Accounting Pronouncements In March 2016, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2016-09, "Improvements to Employee Share-Based Payment Accounting". The areas for simplification in this ASU involve several aspects of the accounting for share-based payment transactions, including the income tax consequences, classification of awards as either equity or liabilities, and classification on the statement of cash flows. The updated guidance will be effective for fiscal years beginning after December 15, 2016, and interim periods within those annual periods. Early application is permitted. The amendments related to the timing of when excess tax benefits are recognized are to be applied using a modified retrospective approach. The amendments related to the presentation of employee taxes paid on the statement of cash flows are to be applied retrospectively. The amendments requiring recognition of excess tax benefits and tax deficiencies in the income statement are to be applied prospectively. The Company is in the process of evaluating this guidance. In February 2016, the FASB issued ASU No. 2016-12, “Leases”. The FASB is amending the FASB Accounting Standards Codification ("ASC") and creating Topic 842, Leases, which will supersede Topic 840, Leases. The main difference between previous GAAP and Topic 842 is the recognition of lease assets and lease liabilities by lessees for those leases classified as operating leases under previous GAAP. Under the new guidance, lessees will be required to recognize the assets and liabilities arising from leases on the balance sheet. The updated guidance will be effective for fiscal years beginning after December 15, 2018, including interim periods within those fiscal years. Early application is permitted. In transition to the new guidance, entities are required to recognize and measure leases at the beginning of the earliest period presented using a modified retrospective approach. The Company is in the process of evaluating this guidance. In November 2015, the FASB issued ASU No. 2015-17, “Balance Sheet Classification of Deferred Taxes”. The new guidance eliminates the requirement to separate deferred income tax liabilities and assets into current and noncurrent amounts. The amendments will require that deferred tax liabilities and assets be classified as noncurrent in a classified statement of financial position. The updated guidance will be effective for fiscal years beginning after December 15, 2016, including interim periods within those annual periods. Early adoption is permitted, and the amendments may be applied either prospectively to all deferred tax liabilities and assets or retrospectively to all periods presented. The Company is in the process of evaluating this guidance. In September 2015, the FASB issued ASU No. 2015-16, “Simplifying the Accounting for Measurement-Period Adjustments”. The new guidance eliminates the requirement to retrospectively account for adjustments to provisional amounts recognized in a business combination. Under the ASU, the adjustments to the provisional amounts will be recognized in the reporting period in which the adjustment amounts are determined. The updated guidance will be effective for fiscal years beginning after December 15, 2015, including interim periods within those fiscal years. Early adoption is permitted, and the ASU should be applied prospectively. The Company has implemented this guidance in 2016. In July 2015, the FASB issued ASU No. 2015-11, "Simplifying the Measurement of Inventory", which requires entities to measure most inventory “at the lower of cost and net realizable value,” thereby simplifying the current guidance under which an entity must measure inventory at the lower of cost or market. The ASU will not apply to inventories that are measured by using either the last-in, first-out (LIFO) method or the retail inventory method (RIM). The updated guidance will be effective for annual reporting periods beginning after December 15, 2016, including interim periods within that reporting period. Early adoption is permitted. The Company is in the process of evaluating this guidance. In April 2015, the FASB issued ASU No. 2015-03, “Simplifying the Presentation of Debt Issuance Costs". The new guidance changes the presentation of debt issuance costs in financial statements. Under the ASU, an entity presents such costs in the balance sheet as a direct deduction from the related debt liability rather than as an asset. Amortization of the costs will continue to be reported as interest expense. The Company implemented this guidance in 2016. Refer to Note 2 for information. In April 2015, the FASB issued ASU No. 2015-04, “Compensation-Retirement Benefits (Topic 715): Practical Expedient for the Measurement Date of an Employer’s Defined Benefit Obligation and Plan Assets". The new guidance gives an employer whose fiscal year-end does not coincide with a calendar month-end (e.g., an entity that has a 52- or 53-week fiscal year, as the Company does) the ability, as a practical expedient, to measure defined benefit retirement obligations and related plan assets as of the month- end that is closest to its fiscal year-end. The updated guidance will be effective for annual reporting periods beginning after December 31, 2015, including interim periods within that reporting period. Early application is permitted, and the ASU should be applied prospectively. The Company implemented this guidance in 2015 without material effect on the consolidated financial statements. In May 2014, the FASB issued revised guidance on the recognition of revenue from contracts with customers. The guidance is designed to create greater comparability for financial statement users across industries and jurisdictions. The guidance also requires enhanced disclosures. The guidance was originally effective for fiscal years, and interim periods within those years, beginning after December 15, 2016. In April 2015, the FASB delayed the effective date of the new revenue guidance by one year. The updated guidance will be effective for fiscal years, and interim periods within those years, beginning after December 15, 2017. Entities will be permitted to adopt the new revenue standard early, but not before the original effective date. The guidance permits the use of either a full retrospective or modified retrospective transition method. The Company is currently evaluating the impact that the new guidance will have on the consolidated financial statements, as well as which transition method it will use.

Acquisitions (Tables)

Acquisitions (Tables)	3 Months Ended
	Mar. 27, 2016
Business Combinations and Restructuring Activities Disclosure [Abstract]
Schedule of Assets Acquired and Liabilities Assumed	The following table summarizes the preliminary allocation of the total cost of the acquisition to the assets acquired and liabilities assumed: Assets acquired: Cash $ 16,054 Accounts receivable 42,159 Inventories 67,007 Other current assets 12,143 Deferred tax asset 24,949 Property and equipment 60,255 Tradenames 539,600 Distributor relationships 40,600 Customer relationships 11,400 Other assets 14,087 Goodwill 448,591 Fair value of assets acquired 1,276,845 Liabilities assumed Accounts payable 16,022 Accrued liabilities 41,140 Capital lease obligations 7,486 Long term deferred tax liability 205,782 Other long-term liabilities 4,282 Non-controlling interest 714 Total cost of acquisition $ 1,001,419
Summary of Pro Forma Information	The pro forma financial information presented below is for informational purposes only and is not indicative of the results of operations that would have been achieved if the acquisition and borrowings undertaken to finance the acquisition had taken place at the beginning of 2015. Amounts in millions: Three months ended March 27, 2016 (unaudited) Three months ended March 29, 2015 (unaudited) Net sales $ 771.9 $ 794.3 Net earnings $ 46.2 $ 18.2
Summary of Restructuring Charges	The following table summarizes total restructuring charges accrued as of March 27, 2016 . These amounts are recorded in our Consolidated Balance Sheet in Accrued Liabilities. Balance Balance Description December 27, 2015 Expense Payments March 27, 2016 Accrued restructuring charges — 10,589 (3,143 ) 7,446

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	3 Months Ended
	Mar. 27, 2016
Fair Value Disclosures [Abstract]
Financial Assets and Liabilities Subject to Recurring Fair Value	The Company’s financial assets and liabilities subject to recurring fair value measurements and the required disclosures are as follows: Fair Value Fair Value Measurements Using Fair Value Hierarchy Fair Value Fair Value Measurements Using Fair Value Hierarchy Level 1 Level 2 Level 3 Level 1 Level 2 Level 3 Assets Foreign currency derivatives $ 59 $ — $ 59 $ — $ 471 $ — $ 471 $ — Total assets at fair value $ 59 $ — $ 59 $ — $ 471 $ — $ 471 $ — Liabilities Interest rate derivatives $ 28,095 $ — $ 28,095 $ — $ 18,868 $ — $ 18,868 $ — Commodity derivatives 6,114 — 6,114 — 10,013 — 10,013 — Total liabilities at fair value $ 34,209 $ — $ 34,209 $ — $ 28,881 $ — $ 28,881 $ —

Other Expense (Income), net (Ta

Other Expense (Income), net (Tables)	3 Months Ended
	Mar. 27, 2016
Other Income and Expenses [Abstract]
Schedule of Other Expense (Income), net	Other Expense (Income), net Three months ended March 27, March 29, Other expense (income), net consists of: Amortization of intangibles/other assets $ 4,047 $ 3,362 Foreign exchange (gains) losses (784 ) 2,279 Boulder acquisition costs (Note 3) 6,781 — Royalty income and other (729 ) (240 ) Total other expense (income), net $ 9,315 $ 5,401

Equity-Based Compensation Exp30

Equity-Based Compensation Expense and Earnings Per Share (Tables)	3 Months Ended
	Mar. 27, 2016
Disclosure of Stockholder's Equity, Equity-Based Compensation Expense and Earnings Per Share [Abstract]
Schedule of Employee Service Share-based Compensation	The following table summarizes equity-based compensation expense which was allocated as follows: Three months ended March 27, 2016 March 29, 2015 Cost of products sold $ 693 $ 1,293 Marketing and selling expenses 1,181 514 Administrative expenses 1,934 1,544 Research and development expenses 102 118 Pre-tax equity-based compensation expense 3,910 3,469 Income tax benefit (1,477 ) (1,272 ) Net equity-based compensation expense $ 2,433 $ 2,197
Schedule of Weighted Average Number of Shares	Basic earnings per common share is computed by dividing net earnings or loss for common shareholders by the weighted-average number of common shares outstanding during the period. Diluted earnings per common share are calculated by dividing net earnings by weighted-average common shares outstanding during the period plus dilutive potential common shares, which are determined as follows: Three months ended March 27, 2016 March 29, 2015 Weighted-average common shares 116,117,476 115,906,031 Effect of dilutive securities: 1,495,398 1,130,375 Dilutive potential common shares 117,612,874 117,036,406

Accumulated Other Comprehensi31

Accumulated Other Comprehensive Loss (Tables)	3 Months Ended
	Mar. 27, 2016
Equity [Abstract]
Schedule of Components of Accumulated Other Comprehensive Income (Loss)	The components of Accumulated other comprehensive loss consist of the following: Currency translation adjustments Gains (Losses) on cash flow hedges Change in pensions Total Balance at December 27, 2015 $ (6,418 ) $ (9,232 ) $ (43,738 ) $ (59,388 ) Other comprehensive loss before reclassification 5,443 (6,847 ) — (1,404 ) Amounts reclassified from accumulated other comprehensive loss — 837 191 1,028 Net current period other comprehensive (loss) income 5,443 (6,010 ) 191 (376 ) Balance at March 27, 2016 $ (975 ) $ (15,242 ) $ (43,547 ) $ (59,764 ) Currency translation adjustments Gains (Losses) on cash flow hedges Change in pensions Total Balance at December 28, 2014 $ (2,054 ) $ 4,124 $ (39,804 ) $ (37,734 ) Other comprehensive loss before reclassification (1,571 ) (7,717 ) — (9,288 ) Amounts reclassified from accumulated other comprehensive loss — (83 ) 170 87 Net current period other comprehensive (loss) income (1,571 ) (7,800 ) 170 (9,201 ) Balance at March 29, 2015 $ (3,625 ) $ (3,676 ) $ (39,634 ) $ (46,935 )
Summary of Reclassification out of Accumulated Other Comprehensive Income (Loss)	The following table presents amounts reclassified out of Accumulated Other Comprehensive Loss ("AOCL") and into Net earnings for the three months ended March 27, 2016 and March 29, 2015 , respectively. Gain/(Loss) Amounts Reclassified from AOCL Three months ended Details about Accumulated Other Comprehensive Earnings Components March 27, 2016 March 29, 2015 Reclassified from AOCL to: Gains and losses on financial instrument contracts Interest rate contracts $ (1,465 ) $ (393 ) Interest expense Foreign exchange contracts 79 703 Cost of products sold Total pre-tax (1,386 ) 310 Tax benefit (expense) 549 (227 ) Provision for income taxes Net of tax (837 ) 83 Pension actuarial assumption adjustments Amortization of actuarial loss (308 ) (275 ) (a) Cost of products sold Tax benefit 117 105 Provision for income taxes Net of tax (191 ) (170 ) Net reclassifications into net earnings $ (1,028 ) $ (87 ) (a) This is included in the computation of net periodic pension cost (see Note 11 for additional details).

Balance Sheet Information (Tabl

Balance Sheet Information (Tables)	3 Months Ended
	Mar. 27, 2016
Balance Sheet Information [Abstract]
Schedule of Accounts Receivable	Accounts receivable are as follows: March 27, December 27, 2015 Customers $ 308,969 $ 219,352 Allowances for cash discounts, bad debts and returns (9,960 ) (7,902 ) Subtotal 299,009 211,450 Other receivables 10,286 8,286 Total $ 309,295 $ 219,736
Schedule of Inventories	Inventories are as follows: March 27, December 27, Raw materials $ 89,521 $ 57,145 Work in progress (1) 37,920 61,527 Finished product 316,644 284,429 Total $ 444,085 $ 403,101 (1) Included in work in progress is primarily agricultural inventory.
Schedule of Other Current Assets	Other Current Assets are as follows: March 27, 2016 December 27, 2015 Prepaid expenses and other $ 13,303 $ 8,166 Prepaid income taxes 1,473 5,511 Total $ 14,776 $ 13,677
Schedule of Plant Assets	Plant assets are as follows: March 27, 2016 December 27, 2015 Land $ 15,787 $ 14,948 Buildings 266,573 246,988 Machinery and equipment 776,054 716,314 Projects in progress 64,283 61,153 Subtotal 1,122,697 1,039,403 Accumulated depreciation (429,677 ) (408,294 ) Total $ 693,020 $ 631,109
Schedule of Accrued Liabilities	Accrued liabilities are as follows: March 27, December 27, Employee compensation and benefits $ 48,298 $ 55,416 Interest payable 21,169 12,127 Consumer coupons 3,551 2,035 Accrued restructuring charges (see note 3) 7,446 — Accrued financial instrument contracts (see note 12) 9,657 5,957 Accrued broker commissions 7,163 4,651 Other 34,571 20,324 Total $ 131,855 $ 100,510
Schedule of Other Long-Term Liabilities	Other long-term liabilities are as follows: March 27, December 27, Employee compensation and benefits $ 11,200 $ 9,806 Long-term rent liability and deferred rent allowances 7,366 7,774 Liability for uncertain tax positions 10,730 7,712 Accrued financial instrument contracts (see note 12) 25,390 22,924 Other 6,100 6,290 Total $ 60,786 $ 54,506

Goodwill, Tradenames and Othe33

Goodwill, Tradenames and Other Assets (Tables)	3 Months Ended
	Mar. 27, 2016
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Goodwill by segment	Goodwill by segment is as follows: Birds Eye Frozen Duncan Hines Grocery Boulder Brands Specialty Foods Total Balance, December 27, 2015 $ 603,432 $ 936,615 $ — $ 173,961 $ 1,714,008 Boulder acquisition (Note 3) — — 448,591 — 448,591 Foreign currency adjustment 887 — 3,244 — 4,131 Balance, March 27, 2016 $ 604,319 $ 936,615 $ 451,835 $ 173,961 $ 2,166,730
Schedule of Tradenames by segment	Tradenames by segment are as follows: Birds Eye Duncan Hines Boulder Specialty Frozen Grocery Brands Foods Total Balance, December 27, 2015 $ 846,336 $ 1,118,712 $ — $ 36,000 $ 2,001,048 Boulder acquisition (Note 3) — — 539,600 — 539,600 Foreign currency adjustment 242 — — — 242 Balance, March 27, 2016 $ 846,578 $ 1,118,712 $ 539,600 $ 36,000 $ 2,540,890
Schedule of Other Assets	Other Assets March 27, 2016 Weighted Avg Life Gross Carrying Amount Accumulated Amortization Net Amortizable intangibles Recipes 10 $ 60,094 $ (48,578 ) $ 11,516 Customer relationships - Distributors 34 182,735 (48,429 ) 134,306 Customer relationships - Food Service 10 11,400 (450 ) 10,950 Customer relationships - Private Label 7 1,290 (463 ) 827 License 7 6,175 (5,894 ) 281 Total amortizable intangibles $ 261,694 $ (103,813 ) $ 157,881 Financial instruments (see Note 12) 740 — 740 Other (1) 31,923 (4,445 ) 27,478 Total other assets, net $ 186,099 Amortizable intangibles by segment Birds Eye Frozen $ 58,866 Duncan Hines Grocery 44,222 Boulder Brands 51,016 Specialty Foods 3,777 $ 157,881 December 27, 2015 Weighted Avg Life Gross Carrying Amount Accumulated Amortization Net Amortizable intangibles Recipes 10 $ 60,094 $ (47,077 ) $ 13,017 Customer relationships - Distributors 35 142,129 (46,507 ) 95,622 Customer relationships - Private Label 7 1,290 (399 ) 891 License 7 6,175 (5,800 ) 375 Total amortizable intangibles $ 209,688 $ (99,783 ) $ 109,905 Other (2) 14,779 (4,320 ) 10,459 Total other assets, net $ 120,364 Amortizable intangibles by segment Birds Eye Frozen $ 60,510 Duncan Hines Grocery 45,503 Specialty Foods 3,892 $ 109,905 (1) As of March 27, 2016 , Other primarily consists of cost basis investments in companies in the natural and organic food and beverage industries acquired through the Boulder acquisition as well as security deposits and supplemental savings plan investments. (2) As of December 27, 2015 , Other primarily consists of security deposits and supplemental savings plan investments.

Debt and Interest Expense (Tabl

Debt and Interest Expense (Tables)	3 Months Ended
	Mar. 27, 2016
Debt Disclosure [Abstract]
Schedule of Long-term and Short-term Debt Instruments	March 27, December 27, Short-term borrowings - Notes payable $ 2,219 $ 2,225 Total short-term borrowings $ 2,219 $ 2,225 Long-term debt - Amended Credit Agreement - Tranche G Term Loans due 2020 1,409,625 1,409,625 - Amended Credit Agreement - Tranche H Term Loans due 2020 513,188 514,500 - Amended Credit Agreement - Tranche I Term Loans due 2023 550,000 — - 4.875% Senior Notes due 2021 350,000 350,000 - 5.875% Senior Notes due 2024 350,000 — - 3.0% Note payable to Gilster Mary Lee Corporation 7,953 8,878 - Unamortized discount on long term debt and deferred financing costs (48,155 ) (26,267 ) - Capital lease obligations 21,667 15,123 3,154,278 2,271,859 Less: current portion of long-term obligations 21,052 14,847 Total long-term debt $ 3,133,226 $ 2,257,012
Schedule of Interest Expense	Interest expense Three months ended March 27, March 29, Interest expense, third party $ 27,929 $ 19,646 Amortization of debt acquisition costs and original issue discounts 2,246 1,589 Interest rate swap losses (Note 12) 1,465 393 Total interest expense $ 31,640 $ 21,628
Schedule of Early Redemption Prices Of Long-term Debt Instruments	Pinnacle Foods Finance may redeem the 5.875% Senior Notes at the redemption prices listed below, if redeemed during the twelve-month period beginning on January 15th of each of the years indicated below: Year Percentage 2019 104.406% 2020 102.938% 2021 101.469% 2022 and thereafter 100.000%
Schedule of Deferred Financing Cost Activity	The following summarizes debt acquisition cost and original issue discount activity during the three months ended March 27, 2016: Gross Carrying Amount Accumulated Amortization Net Balance, December 27, 2015 $ 58,036 $ (31,769 ) $ 26,267 2016 - Additions 24,009 — 24,009 Amortization — (2,121 ) (2,121 ) Balance, March 27, 2016 $ 82,045 $ (33,890 ) $ 48,155
Schedule of the Estimated Fair Value of the Company's Long-term Debt, including the Current Portion	The estimated fair value of the Company’s long-term debt, including the current portion, as of March 27, 2016 , is as follows: March 27, 2016 Issue Face Value Fair Value Amended Credit Agreement - Tranche G Term Loans $ 1,409,625 $ 1,407,933 Amended Credit Agreement - Tranche H Term Loans 513,188 512,572 Amended Credit Agreement - Tranche I Term Loans 550,000 558,250 3.0% Note payable to Gilster Mary Lee Corporation 7,953 7,953 4.875% Senior Notes 350,000 353,500 5.875% Senior Notes 350,000 361,813 $ 3,180,766 $ 3,202,021 The estimated fair value of the Company’s long-term debt, including the current portion, as of December 27, 2015 , is as follows: December 27, 2015 Issue Face Value Fair Value Amended Credit Agreement - Tranche G Term Loans $ 1,409,625 $ 1,384,957 Amended Credit Agreement - Tranche H Term Loans 514,500 505,496 3.0% Note payable to Gilster Mary Lee Corporation 8,878 8,878 4.875% Senior Notes 350,000 337,750 $ 2,283,003 $ 2,237,081

Pension and Retirement Plans (T

Pension and Retirement Plans (Tables)	3 Months Ended
	Mar. 27, 2016
General Discussion of Pension and Other Postretirement Benefits [Abstract]
Schedule of Net Periodic Benefit Cost	The following represents the components of net periodic (benefit) cost: Three months ended Pension Benefits March 27, March 29, Interest cost $ 2,628 $ 2,828 Expected return on assets (2,838 ) (3,391 ) Amortization of: Actuarial loss 309 269 Net periodic cost (benefit) $ 99 $ (294 )

Financial Instruments (Tables)

Financial Instruments (Tables)	3 Months Ended
	Mar. 27, 2016
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Schedule of Interest Rate Swaps	As of March 27, 2016 , the Company had the following interest rate swaps that were designated as cash flow hedges of interest rate risk: Product Number of Instruments Current Notional Amount Fixed Rate Range Index Trade Dates Maturity Dates Interest Rate Swaps 12 $ 1,318,050 1.05% - 2.97% USD-LIBOR-BBA Apr 2013 - Oct 2013 Apr 2016 - Apr 2020
Schedule of Foreign Currency Exchange Contracts	As of March 27, 2016 , the Company had the following foreign currency exchange contracts (in aggregate) that were designated as cash flow hedges of foreign exchange risk: Product Number of Instruments Notional Sold in Aggregate in CAD Notional Purchased in Aggregate in USD USD to CAD Exchange Rates Trade Date Maturity Dates CAD $ Contracts 9 $ 9,000 $ 6,858 1.312 - 1.313 Oct 2015 April 2016 - Dec 2016
Schedule of Derivative Instruments Not Designated in Qualifying Hedging Relationships	As of March 27, 2016 , the Company had the following derivative instruments that were not designated in qualifying hedging relationships: Commodity Contracts Number of Instruments Notional Purchased in Aggregate Price/Index Trade Dates Maturity Dates Diesel Fuel Contracts 1 7,025,182 Gallons $3.68 - $3.80 per Gallon Nov 2014 Dec 2016 Heating Oil Contracts 5 8,709,974 Gallons $1.25 - $1.82 per Gallon Jan 2015 - Feb 2016 Dec 2016 - Dec 2017 Natural Gas Contracts 2 773,000 MMBTU's 2.81 - 3.20 per MMBTU July 2015 - Oct 2015 June 2016 - Aug 2016 Soybean Oil Contracts 3 37,292,035 Pounds $0.31 - $0.35 per Pound Dec 2014 - July 2015 April 2016 - Dec 2016
Schedule of the Fair Value of Derivatives, Financial Instruments as their Consolidated Balance Sheet Classification	The table below presents the fair value of the Company’s derivative financial instruments as well as their classification in the Consolidated Balance Sheets as of March 27, 2016 and December 27, 2015 . Tabular Disclosure of Fair Values of Derivative Instruments Asset Derivatives Liability Derivatives Balance Sheet Location Fair Value Balance Sheet Location Fair Value Derivatives designated as hedging instruments Interest Rate Contracts Accrued liabilities $ 2,705 Other long-term liabilities 25,390 Foreign Exchange Contracts Other current assets $ 59 Total derivatives designated as hedging instruments $ 59 $ 28,095 Derivatives not designated as hedging instruments Commodity Contracts Other current assets $ 98 Accrued liabilities $ 6,952 Other assets, net 740 Total derivatives not designated as hedging instruments $ 838 $ 6,952 Balance Sheet Location Fair Value Balance Sheet Location Fair Value Derivatives designated as hedging instruments Interest Rate Contracts Accrued liabilities $ 3,921 Other long-term liabilities 14,947 Foreign Exchange Contracts Other current assets $ 471 Total derivatives designated as hedging instruments $ 471 $ 18,868 Derivatives not designated as hedging instruments Commodity Contracts Accrued liabilities $ 2,036 Other long-term liabilities 7,977 Total derivatives not designated as hedging instruments $ — $ 10,013
Schedule of Derivative Assets	The Company has elected not to offset the fair values of derivative assets and liabilities executed with the same counterparty that are generally subject to enforceable netting agreements. However, if the Company were to offset and record the asset and liability balances of derivatives on a net basis, the amounts presented in the Consolidated Balance Sheets as of March 27, 2016 and December 27, 2015 would be adjusted as detailed in the following table: March 27, 2016 December 27, 2015 Derivative Instrument Gross Amounts Presented in the Consolidated Balance Sheet Gross Amounts Not Offset in the Consolidated Balance Sheet Subject to Netting Agreements Net Amount Gross Amounts Presented in the Consolidated Balance Sheet Gross Amounts Not Offset in the Consolidated Balance Sheet Subject to Netting Agreements Net Amount Total asset derivatives $ 897 (897 ) $ — $ 471 (471 ) $ — Total liability derivatives $ 35,046 (897 ) $ 34,149 $ 28,881 (471 ) $ 28,410
Schedule of Derivative Liabilities	The Company has elected not to offset the fair values of derivative assets and liabilities executed with the same counterparty that are generally subject to enforceable netting agreements. However, if the Company were to offset and record the asset and liability balances of derivatives on a net basis, the amounts presented in the Consolidated Balance Sheets as of March 27, 2016 and December 27, 2015 would be adjusted as detailed in the following table: March 27, 2016 December 27, 2015 Derivative Instrument Gross Amounts Presented in the Consolidated Balance Sheet Gross Amounts Not Offset in the Consolidated Balance Sheet Subject to Netting Agreements Net Amount Gross Amounts Presented in the Consolidated Balance Sheet Gross Amounts Not Offset in the Consolidated Balance Sheet Subject to Netting Agreements Net Amount Total asset derivatives $ 897 (897 ) $ — $ 471 (471 ) $ — Total liability derivatives $ 35,046 (897 ) $ 34,149 $ 28,881 (471 ) $ 28,410
Schedule of Derivative Financial Instruments on the Consolidated Statements of Operations and Accumulated Other Comprehensive (Loss) Earnings	The table below presents the effect of the Company’s derivative financial instruments in the Consolidated Statements of Operations and AOCL for the three months ended March 27, 2016 and March 29, 2015 . Tabular Disclosure of the Effect of Derivative Instruments Gain/(Loss) Derivatives in Cash Flow Hedging Relationships Recognized in AOCL on Derivative (Effective Portion) Effective portion Reclassified from AOCL into Earnings (Effective Portion) Ineffective portion recognized in Earnings in: Recognized in Earnings (Ineffective Portion) Interest Rate Contracts $ (10,691 ) Interest expense $ (1,465 ) Interest expense $ — Foreign Exchange Contracts (430 ) Cost of products sold 79 Cost of products sold (7 ) Three months ended March 27, 2016 $ (11,121 ) $ (1,386 ) $ (7 ) Interest Rate Contracts $ (14,131 ) Interest expense $ (393 ) Interest expense $ — Foreign Exchange Contracts 1,515 Cost of products sold 703 Cost of products sold (2 ) Three months ended March 29, 2015 $ (12,616 ) $ 310 $ (2 ) Derivatives Not Designated as Hedging Instruments Recognized in Earnings in: Recognized in Earnings Commodity Contracts Cost of products sold $ 683 Three months ended March 27, 2016 $ 683 Commodity Contracts Cost of products sold $ (2,008 ) Three months ended March 29, 2015 $ (2,008 )
Schedule of Aggregate Fair Values of Derivatives that contain Credit Risk Related Contingent Features	The table below summarizes the aggregate fair values of those derivatives that contain credit risk-related contingent features as of March 27, 2016 and December 27, 2015 . March 27, 2016 Asset/(Liability) Counterparty Contract Type Termination Value Performance Risk Adjustment Accrued Interest Fair Value (excluding interest) Barclays Interest Rate Contracts $ (14,252 ) $ 888 $ (255 ) $ (13,109 ) Commodity Contracts (5,451 ) 58 — (5,392 ) Bank of America Interest Rate Contracts (10,861 ) 975 — (9,886 ) Foreign Exchange Contracts 58 1 — 59 Commodity Contracts (945 ) 12 — (933 ) Credit Suisse Interest Rate Contracts (2,973 ) 49 (255 ) (2,669 ) Macquarie Interest Rate Contracts (2,664 ) 25 (209 ) (2,430 ) Commodity Contracts 210 2 — 212 Total $ (36,878 ) $ 2,009 $ (719 ) $ (34,149 ) December 27, 2015 Asset/(Liability) Counterparty Contract Type Termination Value Performance Risk Adjustment Accrued Interest Fair Value (excluding interest) Barclays Interest Rate Contracts $ (9,616 ) $ 773 $ (260 ) $ (8,583 ) Commodity Contracts (7,035 ) 116 — (6,919 ) Bank of America Interest Rate Contracts (5,879 ) 790 — (5,089 ) Foreign Exchange Contracts 470 1 — 471 Commodity Contracts (1,737 ) 29 — (1,709 ) Credit Suisse Interest Rate Contracts (2,627 ) 53 (260 ) (2,314 ) Macquarie Interest Rate Contracts (3,137 ) 47 (209 ) (2,882 ) Commodity Contracts (1,408 ) 23 — (1,386 ) Total $ (30,970 ) $ 1,831 $ (728 ) $ (28,410 )

Segments (Tables)

Segments (Tables)	3 Months Ended
	Mar. 27, 2016
Segment Reporting [Abstract]
Schedule of Segment Reporting Information, by Segment	Three months ended SEGMENT INFORMATION March 27, March 29, Net sales Birds Eye Frozen $ 330,011 $ 317,890 Duncan Hines Grocery 243,185 261,198 Boulder Brands 100,848 — Specialty Foods 80,211 86,193 Total $ 754,255 $ 665,281 Earnings (loss) before interest and taxes Birds Eye Frozen $ 55,241 $ 43,277 Duncan Hines Grocery 42,605 43,207 Boulder Brands (1) (11,226 ) — Specialty Foods 6,920 7,700 Unallocated corporate expenses (2) (13,259 ) (5,715 ) Total $ 80,281 $ 88,469 Depreciation and amortization Birds Eye Frozen $ 11,185 $ 10,668 Duncan Hines Grocery 7,381 7,000 Boulder Brands 3,004 — Specialty Foods 3,347 3,199 Total $ 24,917 $ 20,867 Capital expenditures Birds Eye Frozen $ 19,632 $ 4,540 Duncan Hines Grocery 11,269 18,922 Boulder Brands 1,036 — Specialty Foods 1,994 3,562 Total $ 33,931 $ 27,024 NET SALES BY PRODUCT TYPE Net sales Frozen $ 415,146 $ 359,139 Shelf stable meals and meal enhancers 238,242 208,974 Desserts 68,784 71,854 Snacks 32,083 25,314 Total $ 754,255 $ 665,281 GEOGRAPHIC INFORMATION Net sales United States $ 745,063 $ 661,167 Canada 36,109 29,498 United Kingdom 2,472 — Intercompany (29,389 ) (25,384 ) Total $ 754,255 $ 665,281 (1) Includes $10.4 million of charges related to the fair value step-up of inventories acquired and $10.6 million of restructuring costs in the quarter ended March 27, 2016. (2) Includes $6.8 million of acquisition costs in the quarter ended March 27, 2016. SEGMENT INFORMATION March 27, December 27, Total assets Birds Eye Frozen $ 2,233,522 $ 2,263,159 Duncan Hines Grocery 2,615,978 2,664,966 Boulder Brands 1,245,858 — Specialty Foods 340,738 351,499 Corporate 80,584 44,539 Total $ 6,516,680 $ 5,324,163 GEOGRAPHIC INFORMATION Plant assets United States $ 658,191 $ 615,123 Canada 31,100 15,986 United Kingdom 3,729 — Total $ 693,020 $ 631,109

Provision for Income Taxes (Tab

Provision for Income Taxes (Tables)	3 Months Ended
	Mar. 27, 2016
Income Tax Disclosure [Abstract]
Schedule of the provision for income taxes	The provision for income taxes and related effective tax rates for the three months ended March 27, 2016 and March 29, 2015 , respectively, were as follows: Three months ended Provision for Income Taxes March 27, March 29, Current $ 11,330 $ 6,959 Deferred 12,551 18,499 Total $ 23,881 $ 25,458 Effective tax rate 49.0 % 38.0 %

Guarantor and Nonguarantor St39

Guarantor and Nonguarantor Statements (Tables)	3 Months Ended
	Mar. 27, 2016
Guarantor And Nonguarantor Statements [Abstract]
Balance Sheets	Pinnacle Foods Inc. Condensed Consolidating Balance Sheet March 27, 2016 Pinnacle Foods Inc. Pinnacle Foods Finance LLC Guarantor Subsidiaries Nonguarantor Subsidiaries Eliminations and Reclassifications Consolidated Total Current assets: Cash and cash equivalents $ — $ — $ 77,768 $ 3,671 $ — $ 81,439 Accounts receivable, net — — 293,048 16,247 — 309,295 Intercompany accounts receivable 92,651 — 744,329 1,555 (838,535 ) — Inventories, net — — 427,349 16,736 — 444,085 Other current assets — 158 13,671 947 — 14,776 Deferred tax assets — 933 77,960 1,453 — 80,346 Total current assets 92,651 1,091 1,634,125 40,609 (838,535 ) 929,941 Plant assets, net — — 658,191 34,829 — 693,020 Investment in subsidiaries 1,743,077 2,415,734 37,888 — (4,196,699 ) — Intercompany note receivable — 2,980,450 44,847 9,800 (3,035,097 ) — Tradenames — — 2,536,465 4,425 — 2,540,890 Other assets, net — 1,792 173,054 11,253 — 186,099 Deferred tax assets — 335,903 — — (335,903 ) — Goodwill — — 2,112,745 53,985 — 2,166,730 Total assets $ 1,835,728 $ 5,734,970 $ 7,197,315 $ 154,901 $ (8,406,234 ) $ 6,516,680 Current liabilities: Short-term borrowings $ — $ — $ 2,204 $ 15 $ — $ 2,219 Current portion of long-term obligations — 10,750 10,302 — — 21,052 Accounts payable — — 233,531 9,269 — 242,800 Intercompany accounts payable — 811,323 1,553 25,664 (838,540 ) — Accrued trade marketing expense — — 51,720 4,710 — 56,430 Accrued liabilities 178 30,307 97,747 3,623 — 131,855 Dividends payable 30,959 — — — — 30,959 Total current liabilities 31,137 852,380 397,057 43,281 (838,540 ) 485,315 Long-term debt — 3,114,123 18,803 300 — 3,133,226 Intercompany note payable — — 2,970,644 64,448 (3,035,092 ) — Pension and other postretirement benefits — — 64,375 — — 64,375 Other long-term liabilities — 25,390 32,009 3,387 — 60,786 Deferred tax liabilities — — 1,298,693 4,884 (335,903 ) 967,674 Total liabilities 31,137 3,991,893 4,781,581 116,300 (4,209,535 ) 4,711,376 Commitments and contingencies (Note 13) Shareholders' equity: Pinnacle common stock 1,176 — — — — 1,176 Additional paid-in-capital 1,382,963 1,384,139 1,305,689 32,891 (2,722,719 ) 1,382,963 Retained earnings 512,326 418,702 1,147,252 13,155 (1,579,109 ) 512,326 Accumulated other comprehensive loss (59,764 ) (59,764 ) (37,207 ) (8,158 ) 105,129 (59,764 ) Capital stock in treasury, at cost (32,110 ) — — — — (32,110 ) Total Pinnacle Foods Inc. and Subsidiaries stockholders' equity 1,804,591 1,743,077 2,415,734 37,888 (4,196,699 ) 1,804,591 Non-controlling interest — — — 713 — 713 Total Equity 1,804,591 1,743,077 2,415,734 38,601 (4,196,699 ) 1,805,304 Total liabilities and equity $ 1,835,728 $ 5,734,970 $ 7,197,315 $ 154,901 $ (8,406,234 ) $ 6,516,680 Pinnacle Foods Inc. Condensed Consolidating Balance Sheet December 27, 2015 Pinnacle Foods Inc. Pinnacle Foods Finance LLC Guarantor Subsidiaries Nonguarantor Subsidiaries Eliminations and Reclassifications Consolidated Total Current assets: Cash and cash equivalents $ — $ — $ 177,669 $ 2,880 $ — $ 180,549 Accounts receivable, net — — 214,690 5,046 — 219,736 Intercompany accounts receivable 92,475 — 725,074 — (817,549 ) — Inventories, net — — 392,404 10,697 — 403,101 Other current assets — 470 11,860 1,347 — 13,677 Deferred tax assets — 1,670 38,516 385 — 40,571 Total current assets 92,475 2,140 1,560,213 20,355 (817,549 ) 857,634 Plant assets, net — — 615,123 15,986 — 631,109 Investment in subsidiaries 1,744,015 2,428,472 26,433 — (4,198,920 ) — Intercompany note receivable — 2,084,130 8,398 9,800 (2,102,328 ) — Tradenames — — 1,996,800 4,248 — 2,001,048 Other assets, net — 935 118,621 808 — 120,364 Deferred tax assets — 332,372 — — (332,372 ) — Goodwill — — 1,692,715 21,293 — 1,714,008 Total assets $ 1,836,490 $ 4,848,049 $ 6,018,303 $ 72,490 $ (7,451,169 ) $ 5,324,163 Current liabilities: Short-term borrowings $ — $ — $ 2,225 $ — $ — $ 2,225 Current portion of long-term obligations — 5,250 9,515 82 — 14,847 Accounts payable — — 206,082 4,957 — 211,039 Intercompany accounts payable — 815,100 — 2,449 (817,549 ) — Accrued trade marketing expense — — 44,096 2,132 — 46,228 Accrued liabilities 163 18,152 79,468 2,727 — 100,510 Dividends payable 30,798 — — — — 30,798 Total current liabilities 30,961 838,502 341,386 12,347 (817,549 ) 405,647 Long-term debt — 2,242,608 14,055 349 — 2,257,012 Intercompany note payable — — 2,075,113 27,215 (2,102,328 ) — Pension and other postretirement benefits — — 63,454 — — 63,454 Other long-term liabilities — 22,924 28,195 3,387 — 54,506 Deferred tax liabilities — — 1,067,628 2,759 (332,372 ) 738,015 Total liabilities 30,961 3,104,034 3,589,831 46,057 (3,252,249 ) 3,518,634 Commitments and contingencies (Note 13) Shareholders' equity: Pinnacle common stock 1,176 — — — — 1,176 Additional paid-in-capital 1,378,521 1,379,697 1,301,642 20,476 (2,701,815 ) 1,378,521 Retained earnings 517,330 423,706 1,169,032 14,212 (1,606,950 ) 517,330 Accumulated other comprehensive loss (59,388 ) (59,388 ) (42,202 ) (8,255 ) 109,845 (59,388 ) Capital stock in treasury, at cost (32,110 ) — — — — (32,110 ) Total Shareholders' equity 1,805,529 1,744,015 2,428,472 26,433 (4,198,920 ) 1,805,529 Total liabilities and shareholders' equity $ 1,836,490 $ 4,848,049 $ 6,018,303 $ 72,490 $ (7,451,169 ) $ 5,324,163
Statements of Operations and Comprehensive Earnings	Pinnacle Foods Inc. Condensed Consolidating Statement of Operations and Comprehensive Earnings For the three months ended March 27, 2016 Pinnacle Foods Inc. Pinnacle Foods Finance LLC Guarantor Subsidiaries Nonguarantor Subsidiaries Eliminations Consolidated Total Net sales $ — $ — $ 745,063 $ 38,581 $ (29,389 ) $ 754,255 Cost of products sold — — 548,415 35,909 (28,636 ) 555,688 Gross profit — — 196,648 2,672 (753 ) 198,567 Marketing and selling expenses — — 57,537 1,361 — 58,898 Administrative expenses — — 43,792 2,096 — 45,888 Research and development expenses — — 3,936 249 — 4,185 Intercompany royalties — — (256 ) 328 (72 ) — Intercompany management fees — — — 431 (431 ) — Intercompany technical service fees — — — 250 (250 ) — Other expense (income), net — (784 ) 10,068 31 — 9,315 Equity in (earnings) loss of investees (24,836 ) (26,118 ) 2,348 — 48,606 — (24,836 ) (26,902 ) 117,425 4,746 47,853 118,286 Earnings before interest and taxes 24,836 26,902 79,223 (2,074 ) (48,606 ) 80,281 Intercompany interest (income) expense — (28,258 ) 27,932 326 — — Interest expense — 31,140 488 12 — 31,640 Interest income — — 58 19 — 77 Earnings before income taxes 24,836 24,020 50,861 (2,393 ) (48,606 ) 48,718 Provision (benefit) for income taxes — (816 ) 24,743 (46 ) — 23,881 Net earnings 24,836 24,836 26,118 (2,347 ) (48,606 ) 24,837 Less: Net earnings attributable to non-controlling interest — — — 1 — 1 Net earnings attributable to Pinnacle Foods, Inc. and Subsidiaries common stockholders $ 24,836 $ 24,836 $ 26,118 $ (2,348 ) $ (48,606 ) $ 24,836 Total comprehensive earnings (loss) $ 24,460 $ 24,460 $ 31,386 $ 2,731 $ (58,576 ) 24,461 Less: Comprehensive earnings (loss) attributable to non-controlling interest — — — 1 — 1 Comprehensive earnings (loss) attributable to Pinnacle Foods, Inc. and Subsidiaries $ 24,460 $ 24,460 $ 31,386 $ 2,730 $ (58,576 ) $ 24,460 Pinnacle Foods Inc. Condensed Consolidating Statement of Operations and Comprehensive Earnings For the three months ended March 29, 2015 Pinnacle Foods Inc. Pinnacle Foods Finance LLC Guarantor Subsidiaries Nonguarantor Subsidiaries Eliminations Consolidated Total Net sales $ — $ — $ 661,167 $ 29,498 $ (25,384 ) $ 665,281 Cost of products sold — 2 495,386 23,305 (25,129 ) 493,564 Gross profit — (2 ) 165,781 6,193 (255 ) 171,717 Marketing and selling expenses — — 43,291 3,718 — 47,009 Administrative expenses — 132 25,940 1,714 — 27,786 Research and development expenses — — 2,941 111 — 3,052 Intercompany royalties — — — 6 (6 ) — Intercompany technical service fees — — — 249 (249 ) — Other expense (income), net — 1,833 3,566 2 — 5,401 Equity in (earnings) loss of investees (41,536 ) (45,206 ) (71 ) — 86,813 — (41,536 ) (43,241 ) 75,667 5,800 86,558 83,248 Earnings before interest and taxes 41,536 43,239 90,114 393 (86,813 ) 88,469 Intercompany interest (income) expense — (17,178 ) 16,921 257 — — Interest expense — 21,121 496 11 — 21,628 Interest income — — 145 8 — 153 Earnings before income taxes 41,536 39,296 72,842 133 (86,813 ) 66,994 Provision (benefit) for income taxes — (2,240 ) 27,636 62 — 25,458 Net earnings $ 41,536 $ 41,536 $ 45,206 $ 71 $ (86,813 ) $ 41,536 Total comprehensive earnings (loss) $ 32,335 $ 32,335 $ 44,411 $ (894 ) $ (75,852 ) $ 32,335
Statements of Cash Flows	Pinnacle Foods Inc. Condensed Consolidating Statement of Cash Flows For the three months ended March 27, 2016 Pinnacle Foods Inc. Pinnacle Foods Finance LLC Guarantor Subsidiaries Nonguarantor Subsidiaries Eliminations and Reclassifications Consolidated Total Cash flows from operating activities Net cash provided by (used in) operating activities $ — $ 11,146 $ 40,440 $ 25,172 $ — $ 76,758 Cash flows from investing activities Business acquisition activity — — (985,365 ) — — (985,365 ) Intercompany accounts receivable/payable — 23,444 23,102 — (46,546 ) — Intercompany loans — (880,122 ) — — 880,122 — Investment in Subsidiary 29,143 — — — (29,143 ) — Capital expenditures — — (32,530 ) (1,401 ) — (33,931 ) Net cash (used in) provided by investing activities 29,143 (856,678 ) (994,793 ) (1,401 ) 804,433 (1,019,296 ) Cash flows from financing activities Net proceeds from issuance of common stock 395 — — — — 395 Excess tax benefits on stock-based compensation 137 — — — — 137 Dividends paid (29,675 ) — — — — (29,675 ) Proceeds from notes offering — 350,000 — — — 350,000 Proceeds from bank term loans — 547,250 — — — 547,250 Repayments of long-term obligations — (1,313 ) (921 ) — — (2,234 ) Proceeds from short-term borrowing — — 1,023 — — 1,023 Repayments of short-term borrowing — — (1,017 ) — — (1,017 ) Intercompany accounts receivable/payable — — (23,444 ) (23,102 ) 46,546 — Return of capital — (29,143 ) — — 29,143 — Intercompany loans — — 880,122 — (880,122 ) — Repayment of capital lease obligations — — (1,311 ) (2 ) — (1,313 ) Debt acquisition costs — (21,262 ) — — — (21,262 ) Net cash (used in) provided by financing activities (29,143 ) 845,532 854,452 (23,104 ) (804,433 ) 843,304 Effect of exchange rate changes on cash — — — 124 — 124 Net change in cash and cash equivalents — — (99,901 ) 791 — (99,110 ) Cash and cash equivalents - beginning of period — — 177,669 2,880 — 180,549 Cash and cash equivalents - end of period $ — $ — $ 77,768 $ 3,671 $ — $ 81,439 Pinnacle Foods Inc. Condensed Consolidating Statement of Cash Flows For the three months ended March 29, 2015 Pinnacle Foods Inc. Pinnacle Foods Finance LLC Guarantor Subsidiaries Nonguarantor Subsidiaries Eliminations and Reclassifications Consolidated Total Cash flows from operating activities Net cash provided by (used in) operating activities $ — $ 3,978 $ 72,661 $ (5,642 ) $ — $ 70,997 Cash flows from investing activities Intercompany accounts receivable/payable — (2,666 ) (13,713 ) — 16,379 — Investment in subsidiaries 28,353 — — — (28,353 ) — Capital expenditures — — (27,024 ) — — (27,024 ) Net cash (used in) provided by investing activities 28,353 (2,666 ) (40,737 ) — (11,974 ) (27,024 ) Cash flows from financing activities Proceeds from the issuance of common stock 508 — — — — 508 Excess tax benefits on stock-based compensation 802 — — — — 802 Taxes paid related to net share settlement of equity awards (2,374 ) — — — — (2,374 ) Dividends paid (27,289 ) — — — — (27,289 ) Repayments of long-term obligations — (1,312 ) (896 ) — — (2,208 ) Proceeds from short-term borrowing — — 963 — — 963 Repayments of short-term borrowing — — (1,096 ) — — (1,096 ) Intercompany accounts receivable/payable — — 2,666 13,713 (16,379 ) — Parent investment — — (28,353 ) — 28,353 — Repayment of capital lease obligations — — (730 ) — — (730 ) Net cash (used in) provided by financing activities (28,353 ) (1,312 ) (27,446 ) 13,713 11,974 (31,424 ) Effect of exchange rate changes on cash — — — (459 ) — (459 ) Net change in cash and cash equivalents — — 4,478 7,612 — 12,090 Cash and cash equivalents - beginning of period — — 32,942 5,535 — 38,477 Cash and cash equivalents - end of period $ — $ — $ 37,420 $ 13,147 $ — $ 50,567

Summary of Business Activities

Summary of Business Activities (Details)	May. 08, 2015shares	Mar. 27, 2016segment	Apr. 02, 2007
Subsidiary, Sale of Stock [Line Items]
Number of operating segments | segment		4
Blackstone [Member]
Subsidiary, Sale of Stock [Line Items]
Ownership percentage			98.00%
Number of shares sold by company | shares	5,000,000

Interim Financial Statements (D

Interim Financial Statements (Details) - USD ($) $ in Thousands	Mar. 27, 2016	Dec. 27, 2015
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Debt issuance costs	$ 48,155	$ 26,267
Early adoption, effect [Member] | Long-term Debt [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Debt issuance costs		15,900
Early adoption, effect [Member] | Other Assets [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Debt issuance costs		$ (15,900)

Acquisitions - Summary of the A

Acquisitions - Summary of the Allocation of the Total Cost of the Acquisition to Assets Acquired (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 27, 2016	Mar. 29, 2015	Jan. 15, 2016	Dec. 27, 2015
Assets acquired:
Goodwill	$ 2,166,730			$ 1,714,008
Boulder Brands Inc. [Member]
Assets acquired:
Cash			$ 16,054
Accounts receivable			42,159
Inventories			67,007
Other current assets			12,143
Deferred tax asset			24,949
Property and equipment			60,255
Customer relationships			11,400
Other assets			14,087
Goodwill			448,591
Fair value of assets acquired			1,276,845
Liabilities assumed
Accounts payable			16,022
Accrued liabilities			41,140
Capital lease obligations			7,486
Long term deferred tax liability			205,782
Other long-term liabilities			4,282
Non-controlling interest			714
Total cost of acquisition			1,001,419
Business Acquisition, Pro Forma Information [Abstract]
Net sales	771,900	$ 794,300
Net earnings	$ 46,200	$ 18,200
Tradenames [Member] | Boulder Brands Inc. [Member]
Assets acquired:
Tradenames			539,600
Distributor relationships [Member] | Boulder Brands Inc. [Member]
Assets acquired:
Distributor relationships			$ 40,600

Acquisitions - Summary of Restr

Acquisitions - Summary of Restructuring Charges (Details) - Boulder Brands Inc. [Member] - USD ($) $ in Thousands	2 Months Ended	3 Months Ended
	Mar. 27, 2016	Mar. 27, 2016	Jan. 15, 2016
Restructuring Reserve [Roll Forward]
Beginning balance		$ 0
Expense		10,589
Payments		(3,143)
Ending balance	$ 7,446	7,446
Employee Severance [Member]
Restructuring Cost and Reserve [Line Items]
Expected cost to be incurred			$ 14,000
Restructuring Reserve [Roll Forward]
Expense	$ 10,600
Administrative expenses [Member]
Restructuring Reserve [Roll Forward]
Expense		$ 10,600

Acquisitions - Narrative (Detai

Acquisitions - Narrative (Details) - USD ($)	Jan. 15, 2016	Mar. 27, 2016	Mar. 27, 2016	Mar. 29, 2015	Dec. 27, 2015
Business Acquisition [Line Items]
Goodwill		$ 2,166,730,000	$ 2,166,730,000		$ 1,714,008,000
Net sales			754,255,000	$ 665,281,000
Net earnings (loss)			24,836,000	41,536,000
Transaction costs			6,781,000	0
Payments to acquire business			985,365,000	$ 0
Debt issuance costs and discount		48,155,000	48,155,000		26,267,000
Boulder Brands Inc. [Member]
Business Acquisition [Line Items]
Percentage acquired	100.00%
Total cost of acquisition	$ 1,001,419,000
Intangible assets and goodwill	1,040,200,000
Goodwill	448,591,000
Tax deductible goodwill	21,700,000
Net sales			100,800,000
Net earnings (loss)			(14,100,000)
Restructuring charges			10,589,000
Transaction costs			6,800,000		1,700,000
Payments to acquire business	118,300,000
Debt issuance costs and discount		24,000,000	24,000,000		$ 400,000
Merger, acquisition and advisory fees			6,100,000
Other acquisition related costs			$ 700,000
Boulder Brands Inc. [Member] | Tradenames [Member]
Business Acquisition [Line Items]
Tradenames	$ 539,600,000
Boulder Brands Inc. [Member] | Distributor Relationships [Member]
Business Acquisition [Line Items]
Useful life	30 years
Boulder Brands Inc. [Member] | Customer Relationships [Member]
Business Acquisition [Line Items]
Useful life	10 years
Senior Notes [Member] | Boulder Brands Inc. [Member]
Business Acquisition [Line Items]
Face amount	$ 350,000,000
Stated interest rate	5.875%
Secured Debt [Member] | Boulder Brands Inc. [Member]
Business Acquisition [Line Items]
Face amount	$ 550,000,000
Fair Value Adjustment to Inventory [Member] | Boulder Brands Inc. [Member]
Business Acquisition [Line Items]
Inventory fair value step-up		10,400,000
Employee Severance [Member] | Boulder Brands Inc. [Member]
Business Acquisition [Line Items]
Restructuring charges		$ 10,600,000

Fair Value Measurements - Finan

Fair Value Measurements - Financial Assets and Liabilities Subject to Recurring Fair Value (Details) - USD ($) $ in Thousands	Mar. 27, 2016	Dec. 27, 2015
Assets
Derivative assets	$ 897	$ 471
Liabilities
Derivative liabilities	35,046	28,881
Recurring [Member] | Level 1 [Member]
Assets
Total assets at fair value	0	0
Liabilities
Total liabilities at fair value	0	0
Recurring [Member] | Level 2 [Member]
Assets
Total assets at fair value	59	471
Liabilities
Total liabilities at fair value	34,209	28,881
Recurring [Member] | Level 3 [Member]
Assets
Total assets at fair value	0	0
Liabilities
Total liabilities at fair value	0	0
Recurring [Member] | Interest Rate Contracts [Member] | Level 1 [Member]
Liabilities
Derivative liabilities	0	0
Recurring [Member] | Interest Rate Contracts [Member] | Level 2 [Member]
Liabilities
Derivative liabilities	28,095	18,868
Recurring [Member] | Interest Rate Contracts [Member] | Level 3 [Member]
Liabilities
Derivative liabilities	0	0
Recurring [Member] | Foreign currency derivatives [Member] | Level 1 [Member]
Assets
Derivative assets	0	0
Recurring [Member] | Foreign currency derivatives [Member] | Level 2 [Member]
Assets
Derivative assets	59	471
Recurring [Member] | Foreign currency derivatives [Member] | Level 3 [Member]
Assets
Derivative assets	0	0
Recurring [Member] | Commodity Contract [Member] | Level 1 [Member]
Liabilities
Derivative liabilities	0	0
Recurring [Member] | Commodity Contract [Member] | Level 2 [Member]
Liabilities
Derivative liabilities	6,114	10,013
Recurring [Member] | Commodity Contract [Member] | Level 3 [Member]
Liabilities
Derivative liabilities	0	0
Fair Value [Member] | Recurring [Member]
Assets
Total assets at fair value	59	471
Liabilities
Total liabilities at fair value	34,209	28,881
Fair Value [Member] | Recurring [Member] | Interest Rate Contracts [Member]
Liabilities
Derivative liabilities	28,095	18,868
Fair Value [Member] | Recurring [Member] | Foreign currency derivatives [Member]
Assets
Derivative assets	59	471
Fair Value [Member] | Recurring [Member] | Commodity Contract [Member]
Liabilities
Derivative liabilities	$ 6,114	$ 10,013

Other Expense (Income), net - S

Other Expense (Income), net - Schedule of Other Expense (Income), Net (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 27, 2016	Mar. 29, 2015
Other Income and Expenses [Abstract]
Amortization of intangibles/other assets	$ 4,047	$ 3,362
Foreign exchange (gains) losses	(784)	2,279
Business acquisition costs	6,781	0
Royalty income and other	(729)	(240)
Total other expense (income), net	$ 9,315	$ 5,401

Equity-Based Compensation Exp47

Equity-Based Compensation Expense and Earnings Per Share - Schedule of Equity-based Compensation Expense (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 27, 2016	Mar. 29, 2015
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Pre-tax equity-based compensation expense	$ 3,910	$ 3,469
Income tax benefit	(1,477)	(1,272)
Net equity-based compensation expense	2,433	2,197
Cost of products sold [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Pre-tax equity-based compensation expense	693	1,293
Marketing and selling expenses [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Pre-tax equity-based compensation expense	1,181	514
Administrative expenses [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Pre-tax equity-based compensation expense	1,934	1,544
Research and development expenses [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Pre-tax equity-based compensation expense	$ 102	$ 118

Equity-Based Compensation Exp48

Equity-Based Compensation Expense and Earnings Per Share - Plan Narrative (Details) - 2013 Omnibus Plan [Member] - shares	3 Months Ended
	Mar. 27, 2016	Apr. 03, 2013
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares authorized		11,300,000
Vesting period	3 years
Performance Shares [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Performance period	3 years
Restricted Stock Units (RSUs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Awards granted during period (shares)	5,917

Equity-Based Compensation Exp49

Equity-Based Compensation Expense and Earnings Per Share - Schedule of Weighted Average Number of Shares (Details) - shares	3 Months Ended
	Mar. 27, 2016	Mar. 29, 2015
Disclosure of Stockholder's Equity, Equity-Based Compensation Expense and Earnings Per Share [Abstract]
Weighted-average common shares	116,117,476	115,906,031
Effect of dilutive securities	1,495,398	1,130,375
Dilutive potential common shares	117,612,874	117,036,406
Antidilutive shares excluded from the computation	354,423	10,258

Accumulated Other Comprehensi50

Accumulated Other Comprehensive Loss - Components of Accumulated Other Comprehensive Income (Loss) (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 27, 2016	Mar. 29, 2015
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Beginning balance	$ 1,805,529	$ 1,713,989
Other comprehensive loss before reclassification	(1,404)	(9,288)
Amounts reclassified from accumulated other comprehensive loss	1,028	87
Net current period other comprehensive (loss) income	(376)	(9,201)
Ending balance	1,805,304	1,721,313
Accumulated Other Comprehensive Loss [Member]
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Beginning balance	(59,388)	(37,734)
Ending balance	(59,764)	(46,935)
Currency translation adjustments [Member]
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Beginning balance	(6,418)	(2,054)
Other comprehensive loss before reclassification	5,443	(1,571)
Amounts reclassified from accumulated other comprehensive loss	0	0
Net current period other comprehensive (loss) income	5,443	(1,571)
Ending balance	(975)	(3,625)
Gains (Losses) on cash flow hedges [Member]
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Beginning balance	(9,232)	4,124
Other comprehensive loss before reclassification	(6,847)	(7,717)
Amounts reclassified from accumulated other comprehensive loss	837	(83)
Net current period other comprehensive (loss) income	(6,010)	(7,800)
Ending balance	(15,242)	(3,676)
Change in pensions [Member]
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Beginning balance	(43,738)	(39,804)
Other comprehensive loss before reclassification	0	0
Amounts reclassified from accumulated other comprehensive loss	191	170
Net current period other comprehensive (loss) income	191	170
Ending balance	$ (43,547)	$ (39,634)

Accumulated Other Comprehensi51

Accumulated Other Comprehensive Loss - Reclassifications out of AOCI (Details) - USD ($) $ in Thousands		3 Months Ended
		Mar. 27, 2016	Mar. 29, 2015
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Interest expense		$ (31,640)	$ (21,628)
Cost of products sold		(555,688)	(493,564)
Tax benefit (expense)		(23,881)	(25,458)
Net earnings		24,836	41,536
Reclassification out of Accumulated Other Comprehensive Loss [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Net earnings		(1,028)	(87)
Gains and losses on financial instrument contracts [Member] | Reclassification out of Accumulated Other Comprehensive Loss [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Total pre-tax		(1,386)	310
Tax benefit (expense)		549	(227)
Net earnings		(837)	83
Pension actuarial assumption adjustments [Member] | Reclassification out of Accumulated Other Comprehensive Loss [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Cost of products sold	[1]	(308)	(275)
Tax benefit (expense)		117	105
Net earnings		(191)	(170)
Interest rate contracts [Member] | Gains and losses on financial instrument contracts [Member] | Reclassification out of Accumulated Other Comprehensive Loss [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Interest expense		(1,465)	(393)
Foreign exchange contract [Member] | Gains and losses on financial instrument contracts [Member] | Reclassification out of Accumulated Other Comprehensive Loss [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Cost of products sold		$ 79	$ 703
[1]	This is included in the computation of net periodic pension cost (see Note 11 for additional details).

Balance Sheet Information - Sch

Balance Sheet Information - Schedule of Accounts Receivable (Details) - USD ($) $ in Thousands	Mar. 27, 2016	Dec. 27, 2015
Accounts Receivable, Net, Current [Abstract]
Customers	$ 308,969	$ 219,352
Allowances for cash discounts, bad debts and returns	(9,960)	(7,902)
Subtotal	299,009	211,450
Other receivables	10,286	8,286
Total	$ 309,295	$ 219,736

Balance Sheet Information - S53

Balance Sheet Information - Schedule of Inventories (Details) - USD ($) $ in Thousands		Mar. 27, 2016	Dec. 27, 2015
Inventory, Net [Abstract]
Raw materials		$ 89,521	$ 57,145
Work in progress	[1]	37,920	61,527
Finished product		316,644	284,429
Total		$ 444,085	$ 403,101
[1]	Included in work in progress is primarily agricultural inventory.

Balance Sheet Information - S54

Balance Sheet Information - Schedule of Other Current Assets (Details) - USD ($) $ in Thousands	Mar. 27, 2016	Dec. 27, 2015
Prepaid Expense and Other Assets, Current [Abstract]
Prepaid expenses and other	$ 13,303	$ 8,166
Prepaid income taxes	1,473	5,511
Total	$ 14,776	$ 13,677

Balance Sheet Information - S55

Balance Sheet Information - Schedule of Plant Assets (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 27, 2016	Mar. 29, 2015	Dec. 27, 2015
Property, Plant and Equipment [Line Items]
Plant assets, gross	$ 1,122,697		$ 1,039,403
Accumulated depreciation	(429,677)		(408,294)
Total	693,020		631,109
Depreciation	20,870	$ 17,505
Accumulated depreciation	429,677		408,294
Land [Member]
Property, Plant and Equipment [Line Items]
Plant assets, gross	15,787		14,948
Buildings [Member]
Property, Plant and Equipment [Line Items]
Plant assets, gross	266,573		246,988
Machinery and equipment [Member]
Property, Plant and Equipment [Line Items]
Plant assets, gross	776,054		716,314
Projects in progress [Member]
Property, Plant and Equipment [Line Items]
Plant assets, gross	64,283		61,153
Assets under capital lease [Member]
Property, Plant and Equipment [Line Items]
Accumulated depreciation	(11,850)		(11,018)
Total	22,381		16,372
Accumulated depreciation	$ 11,850		$ 11,018

Balance Sheet Information - S56

Balance Sheet Information - Schedule of Accrued Liabilities (Details) - USD ($) $ in Thousands	Mar. 27, 2016	Dec. 27, 2015
Accrued Liabilities, Current [Abstract]
Employee compensation and benefits	$ 48,298	$ 55,416
Interest payable	21,169	12,127
Consumer coupons	3,551	2,035
Accrued restructuring charges	7,446	0
Accrued financial instrument contracts	9,657	5,957
Accrued broker commissions	7,163	4,651
Other	34,571	20,324
Total	$ 131,855	$ 100,510

Balance Sheet Information - S57

Balance Sheet Information - Schedule of Other Long-Term Liabilities (Details) - USD ($) $ in Thousands	Mar. 27, 2016	Dec. 27, 2015
Liabilities, Noncurrent [Abstract]
Employee compensation and benefits	$ 11,200	$ 9,806
Long-term rent liability and deferred rent allowances	7,366	7,774
Liability for uncertain tax positions	10,730	7,712
Accrued financial instrument contracts	25,390	22,924
Other	6,100	6,290
Total	$ 60,786	$ 54,506

Goodwill, Tradenames and Othe58

Goodwill, Tradenames and Other Assets - Schedule of Goodwill by Segment (Details) $ in Thousands	3 Months Ended
	Mar. 27, 2016USD ($)
Goodwill [Roll Forward]
Goodwill	$ 1,714,008
Boulder acquisition	448,591
Foreign currency adjustment	4,131
Goodwill	2,166,730
Operating Segments [Member] | Birds Eye Frozen [Member]
Goodwill [Roll Forward]
Goodwill	603,432
Boulder acquisition	0
Foreign currency adjustment	887
Goodwill	604,319
Operating Segments [Member] | Duncan Hines Grocery [Member]
Goodwill [Roll Forward]
Goodwill	936,615
Boulder acquisition	0
Foreign currency adjustment	0
Goodwill	936,615
Operating Segments [Member] | Boulder Brands [Member]
Goodwill [Roll Forward]
Goodwill	0
Boulder acquisition	448,591
Foreign currency adjustment	3,244
Goodwill	451,835
Operating Segments [Member] | Specialty Foods [Member]
Goodwill [Roll Forward]
Goodwill	173,961
Boulder acquisition	0
Foreign currency adjustment	0
Goodwill	$ 173,961

Goodwill, Tradenames and Othe59

Goodwill, Tradenames and Other Assets - Schedule of Tradenames by Segment (Details) - Tradenames [Member] $ in Thousands	3 Months Ended
	Mar. 27, 2016USD ($)
Indefinite-lived Intangible Assets [Roll Forward]
Balance, December 27, 2015	$ 2,001,048
Boulder acquisition	539,600
Foreign currency adjustment	242
Balance, March 27, 2016	2,540,890
Operating Segments [Member] | Birds Eye Frozen [Member]
Indefinite-lived Intangible Assets [Roll Forward]
Balance, December 27, 2015	846,336
Boulder acquisition	0
Foreign currency adjustment	242
Balance, March 27, 2016	846,578
Operating Segments [Member] | Duncan Hines Grocery [Member]
Indefinite-lived Intangible Assets [Roll Forward]
Balance, December 27, 2015	1,118,712
Boulder acquisition	0
Foreign currency adjustment	0
Balance, March 27, 2016	1,118,712
Operating Segments [Member] | Boulder Brands Inc. [Member]
Indefinite-lived Intangible Assets [Roll Forward]
Balance, December 27, 2015	0
Boulder acquisition	539,600
Foreign currency adjustment	0
Balance, March 27, 2016	539,600
Operating Segments [Member] | Specialty Foods [Member]
Indefinite-lived Intangible Assets [Roll Forward]
Balance, December 27, 2015	36,000
Boulder acquisition	0
Foreign currency adjustment	0
Balance, March 27, 2016	$ 36,000

Goodwill, Tradenames and Othe60

Goodwill, Tradenames and Other Assets - Schedule of Other Assets (Details) - USD ($) $ in Thousands	3 Months Ended			12 Months Ended
	Mar. 27, 2016		Mar. 29, 2015	Dec. 27, 2015
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	$ 261,694			$ 209,688
Accumulated Amortization	(103,813)			(99,783)
Total amortizable intangibles, Net	157,881			109,905
Financial instruments	740
Other Assets, Gross Carrying Amount	31,923	[1]		14,779	[2]
Other, Accumulated Amortization	(4,445)	[1]		(4,320)	[2]
Other	27,478	[1]		10,459	[2]
Total other assets, net	186,099			$ 120,364
Finite-Lived Intangible Assets, Amortization Expense, Maturity Schedule [Abstract]
Amortization of intangible assets	4,047		$ 3,362
Finite-Lived Intangible Assets, Net, Amortization Expense, Fiscal Year Maturity [Abstract]
Estimated amortization expense, remainder of 2016	13,100
Estimated amortization expense, 2017	11,800
Estimated amortization expense, 2018	9,600
Estimated amortization expense, 2019	8,900
Estimated amortization expense, 2020	8,200
Estimated amortization expense, thereafter	$ 106,400
Recipes [Member]
Finite-Lived Intangible Assets [Line Items]
Weighted Average Life	10 years			10 years
Gross Carrying Amount	$ 60,094			$ 60,094
Accumulated Amortization	(48,578)			(47,077)
Total amortizable intangibles, Net	$ 11,516			$ 13,017
Customer relationships - Distributors [Member]
Finite-Lived Intangible Assets [Line Items]
Weighted Average Life	34 years			35 years
Gross Carrying Amount	$ 182,735			$ 142,129
Accumulated Amortization	(48,429)			(46,507)
Total amortizable intangibles, Net	$ 134,306			$ 95,622
Customer relationships - Food Service [Member]
Finite-Lived Intangible Assets [Line Items]
Weighted Average Life	10 years
Gross Carrying Amount	$ 11,400
Accumulated Amortization	(450)
Total amortizable intangibles, Net	$ 10,950
Customer relationships - Private Label [Member]
Finite-Lived Intangible Assets [Line Items]
Weighted Average Life	7 years			7 years
Gross Carrying Amount	$ 1,290			$ 1,290
Accumulated Amortization	(463)			(399)
Total amortizable intangibles, Net	$ 827			$ 891
License [Member]
Finite-Lived Intangible Assets [Line Items]
Weighted Average Life	7 years			7 years
Gross Carrying Amount	$ 6,175			$ 6,175
Accumulated Amortization	(5,894)			(5,800)
Total amortizable intangibles, Net	281			375
Operating Segments [Member] | Birds Eye Frozen [Member]
Finite-Lived Intangible Assets [Line Items]
Total amortizable intangibles, Net	58,866			60,510
Operating Segments [Member] | Duncan Hines Grocery [Member]
Finite-Lived Intangible Assets [Line Items]
Total amortizable intangibles, Net	44,222			45,503
Operating Segments [Member] | Boulder Brands Inc. [Member]
Finite-Lived Intangible Assets [Line Items]
Total amortizable intangibles, Net	51,016
Operating Segments [Member] | Specialty Foods [Member]
Finite-Lived Intangible Assets [Line Items]
Total amortizable intangibles, Net	$ 3,777			$ 3,892
[1]	As of March 27, 2016, Other primarily consists of cost basis investments in companies in the natural and organic food and beverage industries acquired through the Boulder acquisition as well as security deposits and supplemental savings plan investments.
[2]	As of December 27, 2015, Other primarily consists of security deposits and supplemental savings plan investments.

Debt and Interest Expense - Sch

Debt and Interest Expense - Schedule of Long-term and Short-term Debt Instruments (Details) - USD ($) $ in Thousands	Mar. 27, 2016	Dec. 27, 2015
Short-term Debt [Abstract]
Short-term borrowings	$ 2,219	$ 2,225
Long-term Debt, Current and Noncurrent [Abstract]
Unamortized discount on long term debt	(48,155)	(26,267)
Capital lease obligations	21,667	15,123
Long-term Debt, including capital lease obligations less unamortized discount on long term debt and deferred financing costs	3,154,278	2,271,859
Less: current portion of long-term obligations	21,052	14,847
Total long-term debt	3,133,226	2,257,012
Senior Notes [Member] | 4.875% Senior Notes Due 2021 [Member]
Long-term Debt, Current and Noncurrent [Abstract]
Senior Notes	350,000	350,000
Senior Notes [Member] | 5.875% Senior Notes due 2024 [Member]
Long-term Debt, Current and Noncurrent [Abstract]
Senior Notes	350,000	0
Notes Payable [Member] | 3% Notes Payable Due 2018 [Member]
Long-term Debt, Current and Noncurrent [Abstract]
Note payable	7,953	8,878
Secured Debt [Member] | Tranche G Term Loan due 2020 [Member]
Long-term Debt, Current and Noncurrent [Abstract]
Credit Agreement	1,409,625	1,409,625
Secured Debt [Member] | Tranche H Term Loans Due 2020 [Member]
Long-term Debt, Current and Noncurrent [Abstract]
Credit Agreement	513,188	514,500
Secured Debt [Member] | Tranche I Term Loans due 2023 [Member]
Long-term Debt, Current and Noncurrent [Abstract]
Credit Agreement	$ 550,000	$ 0

Debt and Interest Expense - S62

Debt and Interest Expense - Schedule of Interest Expense (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 27, 2016	Mar. 29, 2015
Debt Disclosure [Abstract]
Interest expense, third party	$ 27,929	$ 19,646
Amortization of debt acquisition costs and discount on term loan	2,246	1,589
Interest rate swap losses	1,465	393
Total interest expense	$ 31,640	$ 21,628

Debt and Interest Expense - Sen

Debt and Interest Expense - Senior Notes (Details) - Senior Notes [Member] - USD ($)	3 Months Ended
	Mar. 27, 2016	Jan. 15, 2016	Dec. 27, 2015
4.875% Senior Notes Due 2021 [Member]
Debt Instrument [Line Items]
Stated interest rate	4.875%		4.875%
5.875% Senior Notes due 2024 [Member]
Debt Instrument [Line Items]
Face amount		$ 350,000,000
Stated interest rate	5.875%	5.875%
Applicable premium, percentage of principal amount	1.00%
Redemption prices, percent of outstanding principal	100.00%
Percent that may be redeemed	35.00%
Early redemption, percent of principal amount required to be outstanding	50.00%
Early redemption, redemption period following closing date of offering	120 days
5.875% Senior Notes due 2024 [Member] | Treasury Rate [Member]
Debt Instrument [Line Items]
Basis spread on variable rate	0.50%
2019 [Member] | 5.875% Senior Notes due 2024 [Member]
Debt Instrument [Line Items]
Redemption prices, percent of outstanding principal	104.406%
2020 [Member] | 5.875% Senior Notes due 2024 [Member]
Debt Instrument [Line Items]
Redemption prices, percent of outstanding principal	102.938%
2021 [Member] | 5.875% Senior Notes due 2024 [Member]
Debt Instrument [Line Items]
Redemption prices, percent of outstanding principal	101.469%
2022 and thereafter [Member] | 5.875% Senior Notes due 2024 [Member]
Debt Instrument [Line Items]
Redemption prices, percent of outstanding principal	100.00%

Debt and Interest Expense - Sum

Debt and Interest Expense - Summary of Debt Acquisition Cost and Original Issue Discount (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 27, 2016	Mar. 29, 2015
Deferred Financing Cost Activity [Roll Forward]
Gross Carrying Amount, Beginning Balance	$ 58,036
Accumulated Amortization, Beginning Balance	(31,769)
Net, Beginning Balance	26,267
2016 - Additions	24,009
Amortization	(2,246)	$ (1,589)
Gross Carrying Amount, Ending Balance	82,045
Accumulated Amortization, Ending Balance	(33,890)
Net, Ending Balance	48,155
Secured Debt [Member]
Deferred Financing Cost Activity [Roll Forward]
Amortization	$ (2,121)	$ (1,500)

Debt and Interest Expense - S65

Debt and Interest Expense - Schedule of the Estimated Fair Value of the Company's Long-term Debt, Including the Current Portion (Details) - USD ($)	Mar. 27, 2016	Jan. 15, 2016	Dec. 27, 2015
Notes Payable [Member] | Notes Payable, Gilster Mary Lee Corporation [Member]
Debt Instrument [Line Items]
Stated interest rate	3.00%		3.00%
Senior Notes [Member] | 4.875% Senior Notes Due 2021 [Member]
Debt Instrument [Line Items]
Stated interest rate	4.875%		4.875%
Senior Notes	$ 350,000,000		$ 350,000,000
Senior Notes [Member] | 5.875% Senior Notes due 2024 [Member]
Debt Instrument [Line Items]
Stated interest rate	5.875%	5.875%
Face amount		$ 350,000,000
Senior Notes	$ 350,000,000		0
Secured Debt [Member] | Tranche G Term Loan due 2020 [Member]
Debt Instrument [Line Items]
Credit Facility	1,409,625,000		1,409,625,000
Secured Debt [Member] | Tranche H Term Loans Due 2020 [Member]
Debt Instrument [Line Items]
Credit Facility	513,188,000		514,500,000
Secured Debt [Member] | Tranche I Term Loans due 2023 [Member]
Debt Instrument [Line Items]
Credit Facility	550,000,000		0
Face Value [Member]
Debt Instrument [Line Items]
Long-term debt, fair value	3,180,766,000		2,283,003,000
Face Value [Member] | Notes Payable [Member] | Notes Payable, Gilster Mary Lee Corporation [Member]
Debt Instrument [Line Items]
Face amount	7,953,000		8,878,000
Face Value [Member] | Senior Notes [Member] | 4.875% Senior Notes Due 2021 [Member]
Debt Instrument [Line Items]
Senior Notes	350,000,000		350,000,000
Face Value [Member] | Senior Notes [Member] | 5.875% Senior Notes due 2024 [Member]
Debt Instrument [Line Items]
Senior Notes	350,000,000
Face Value [Member] | Secured Debt [Member] | Tranche G Term Loan due 2020 [Member]
Debt Instrument [Line Items]
Credit Facility	1,409,625,000		1,409,625,000
Face Value [Member] | Secured Debt [Member] | Tranche H Term Loans Due 2020 [Member]
Debt Instrument [Line Items]
Credit Facility	513,188,000		514,500,000
Face Value [Member] | Secured Debt [Member] | Tranche I Term Loans due 2023 [Member]
Debt Instrument [Line Items]
Credit Facility	550,000,000
Fair Value [Member]
Debt Instrument [Line Items]
Long-term debt, fair value	3,202,021,000		2,237,081,000
Fair Value [Member] | Notes Payable [Member] | Notes Payable, Gilster Mary Lee Corporation [Member]
Debt Instrument [Line Items]
Long-term debt, fair value	7,953,000		8,878,000
Fair Value [Member] | Senior Notes [Member] | 4.875% Senior Notes Due 2021 [Member]
Debt Instrument [Line Items]
Senior Notes, Fair value	353,500,000		337,750,000
Fair Value [Member] | Senior Notes [Member] | 5.875% Senior Notes due 2024 [Member]
Debt Instrument [Line Items]
Senior Notes, Fair value	361,813,000
Fair Value [Member] | Secured Debt [Member] | Tranche G Term Loan due 2020 [Member]
Debt Instrument [Line Items]
Credit Facility, Fair Value	1,407,933,000		1,384,957,000
Fair Value [Member] | Secured Debt [Member] | Tranche H Term Loans Due 2020 [Member]
Debt Instrument [Line Items]
Credit Facility, Fair Value	512,572,000		$ 505,496,000
Fair Value [Member] | Secured Debt [Member] | Tranche I Term Loans due 2023 [Member]
Debt Instrument [Line Items]
Credit Facility, Fair Value	$ 558,250,000

Debt and Interest Expense - Nar

Debt and Interest Expense - Narrative (Details)	Jan. 15, 2016USD ($)	Mar. 27, 2016USD ($)	Mar. 29, 2015USD ($)	Dec. 27, 2015USD ($)
Debt Instrument [Line Items]
Deferred financing costs		$ 82,045,000		$ 58,036,000
Covenant terms, maximum net leverage ratio	4.25
Covenant compliance, total net leverage ratio		4.8
Amortization of debt acquisition costs and discount		$ 2,246,000	$ 1,589,000
Tranche I Term Loans due 2023 [Member]
Debt Instrument [Line Items]
Increase of basis spread	0.25%
Secured Debt [Member]
Debt Instrument [Line Items]
Amortization of debt acquisition costs and discount		2,121,000	$ 1,500,000
Secured Debt [Member] | Tranche I Term Loans due 2023 [Member]
Debt Instrument [Line Items]
Term of debt instrument	7 years
Face amount	$ 550,000,000
Original issue discount		2,700,000
Deferred financing costs		10,500,000
Boulder Brands Inc. [Member]
Debt Instrument [Line Items]
Original issue discount		2,700,000
Deferred financing costs		$ 21,300,000		$ 400,000
Boulder Brands Inc. [Member] | Secured Debt [Member]
Debt Instrument [Line Items]
Face amount	$ 550,000,000

Pension and Retirement Plans -

Pension and Retirement Plans - Narrative (Details)	3 Months Ended
	Mar. 27, 2016qualified_plannonqualified_plan
General Discussion of Pension and Other Postretirement Benefits [Abstract]
Number of qualified 401(k) plans | qualified_plan	2
Number of non-qualified plans | nonqualified_plan	2

Pension and Retirement Plans 68

Pension and Retirement Plans - Schedule of Net Periodic Benefit Cost, Pinnacle Foods (Details) - Pension Plan [Member] - USD ($) $ in Thousands	3 Months Ended		12 Months Ended
	Mar. 27, 2016	Mar. 29, 2015	Dec. 27, 2015
Defined Benefit Plan Disclosure [Line Items]
Interest cost	$ 2,628	$ 2,828
Expected return on assets	(2,838)	(3,391)
Amortization of actuarial loss	309	269
Net periodic cost (benefit)	$ 99	(294)
Company contributions		$ 1,700	$ 3,100

Pension and Retirement Plans 69

Pension and Retirement Plans - Multi-employer Plans (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 27, 2016	Mar. 29, 2015
Multiemployer Plans [Line Items]
Funded status	At least 80 percent
Certified zone status	Green
Multiemployer Plans [Member]
Multiemployer Plans [Line Items]
Employer contributions	$ 181	$ 193
Total contributions received by defined benefit plan (less than)	5.00%

Financial Instruments - Schedul

Financial Instruments - Schedule of Interest Rate Swaps (Details) - Cash Flow Hedging [Member] - Designated as Hedging Instrument [Member] - Interest Rate Swap [Member] $ in Thousands	3 Months Ended
	Mar. 27, 2016USD ($)instrument
Derivative [Line Items]
Number of Instruments | instrument	12
Current Notional Amount	$ 1,318,050
Interest Rate Swaps, Fixed Rate Range, Lower	1.05%
Interest Rate Swaps, Fixed Rate Range, Upper	2.97%
Ineffective portion of the change in fair value recognized directly in earning, estimated for next twelve months	$ 8,368

Financial Instruments - Sched71

Financial Instruments - Schedule of Foreign Currency Exchange Contracts (Details) - Mar. 27, 2016 - Cash Flow Hedging [Member] - Designated as Hedging Instrument [Member] - CAD Forward [Member] CAD in Thousands, $ in Thousands	USD ($)instrument	CADinstrument
Derivative [Line Items]
Number of Instruments	9	9
Notional Sold in Aggregate	$ 6,858	CAD 9,000
Derivative, Exchange Rate Floor	1.312	1.312
Derivative, Exchange Rate Cap	1.313	1.313

Financial Instruments - Sched72

Financial Instruments - Schedule of Derivative Instruments Not Designated in Qualifying Hedging Relationships (Details) - Not Designated as Hedging Instrument [Member]	Mar. 27, 2016lbMMBTUgalinstrument$ / lb$ / MMBTU$ / gal
Diesel Fuel Contracts [Member]
Derivative [Line Items]
Number of Instruments | instrument	1
Notional Amount | gal	7,025,182
Price/Index, Floor Price | $ / gal	3.68
Price/Index, Cap Price | $ / gal	3.80
Heating Oil Contracts [Member]
Derivative [Line Items]
Number of Instruments | instrument	5
Notional Amount | gal	8,709,974
Price/Index, Floor Price | $ / gal	1.25
Price/Index, Cap Price | $ / gal	1.82
Natural Gas Contracts [Member]
Derivative [Line Items]
Number of Instruments | instrument	2
Notional Amount | MMBTU	773,000
Price/Index, Floor Price | $ / MMBTU	2.81
Price/Index, Cap Price | $ / MMBTU	3.20
Soybean Oil Contracts [Member]
Derivative [Line Items]
Number of Instruments | instrument	3
Notional Amount | lb	37,292,035
Price/Index, Floor Price | $ / lb	0.31
Price/Index, Cap Price | $ / lb	0.35

Financial Instruments - Sched73

Financial Instruments - Schedule of the Fair Value of Derivative Financial Instruments as well as Their Consolidated Balance Sheets Classification (Details) - USD ($) $ in Thousands	Mar. 27, 2016	Dec. 27, 2015
Not Designated as Hedging Instrument [Member]
Derivatives, Fair Value [Line Items]
Asset Derivatives	$ 838	$ 0
Liability Derivatives	$ 6,952	10,013
Commodity Contract [Member] | Not Designated as Hedging Instrument [Member]
Derivatives, Fair Value [Line Items]
Liability Derivatives
Other assets, net [Member] | Commodity Contract [Member] | Not Designated as Hedging Instrument [Member]
Derivatives, Fair Value [Line Items]
Asset Derivatives	$ 740
Accrued Liabilities [Member] | Commodity Contract [Member] | Not Designated as Hedging Instrument [Member]
Derivatives, Fair Value [Line Items]
Liability Derivatives	6,952	2,036
Other long-term liabilities [Member] | Commodity Contract [Member] | Not Designated as Hedging Instrument [Member]
Derivatives, Fair Value [Line Items]
Liability Derivatives		7,977
Other current assets [Member] | Commodity Contract [Member] | Not Designated as Hedging Instrument [Member]
Derivatives, Fair Value [Line Items]
Asset Derivatives	98
Cash Flow Hedging [Member] | Designated as Hedging Instrument [Member]
Derivatives, Fair Value [Line Items]
Asset Derivatives	59	471
Liability Derivatives	$ 28,095	$ 18,868
Cash Flow Hedging [Member] | Interest Rate Contracts [Member] | Designated as Hedging Instrument [Member]
Derivatives, Fair Value [Line Items]
Asset Derivatives
Cash Flow Hedging [Member] | Foreign Exchange Contracts [Member] | Designated as Hedging Instrument [Member]
Derivatives, Fair Value [Line Items]
Liability Derivatives
Cash Flow Hedging [Member] | Accrued Liabilities [Member] | Interest Rate Contracts [Member] | Designated as Hedging Instrument [Member]
Derivatives, Fair Value [Line Items]
Liability Derivatives	$ 2,705	$ 3,921
Cash Flow Hedging [Member] | Other long-term liabilities [Member] | Interest Rate Contracts [Member] | Designated as Hedging Instrument [Member]
Derivatives, Fair Value [Line Items]
Liability Derivatives	25,390	14,947
Cash Flow Hedging [Member] | Other current assets [Member] | Foreign Exchange Contracts [Member] | Designated as Hedging Instrument [Member]
Derivatives, Fair Value [Line Items]
Asset Derivatives	$ 59	$ 471

Financial Instruments - Summary

Financial Instruments - Summary of Derivative Assets and Liabilities (Details) - USD ($) $ in Thousands	Mar. 27, 2016	Dec. 27, 2015
Derivative Asset [Abstract]
Gross Amounts Presented in the Consolidated Balance Sheet	$ 897	$ 471
Gross Amounts Not Offset in the Consolidated Balance Sheet Subject to Netting Agreements	(897)	(471)
Asset derivatives, Net Amount	0	0
Derivative Liability [Abstract]
Gross Amounts Presented in the Consolidated Balance Sheet	35,046	28,881
Gross Amounts Not Offset in the Consolidated Balance Sheet Subject to Netting Agreements	(897)	(471)
Liability derivatives, Net Amount	$ 34,149	$ 28,410

Financial Instruments - Sched75

Financial Instruments - Schedule of Derivative Financial Instruments on the Consolidated Statements of Operations and Accumulated Other Comprehensive (Loss) Earnings (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 27, 2016	Mar. 29, 2015
Not Designated as Hedging Instrument [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Recognized in Earnings	$ 683	$ (2,008)
Not Designated as Hedging Instrument [Member] | Commodity Contract [Member] | Cost of products sold [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Recognized in Earnings	683	(2,008)
Cash Flow Hedging [Member] | Designated as Hedging Instrument [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Recognized in AOCL on Derivative (Effective Portion)	(11,121)	(12,616)
Reclassified from AOCL into Earnings (Effective Portion)	(1,386)	310
Recognized in Earnings (Ineffective Portion)	(7)	(2)
Cash Flow Hedging [Member] | Designated as Hedging Instrument [Member] | Interest Rate Contracts [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Recognized in AOCL on Derivative (Effective Portion)	(10,691)	(14,131)
Cash Flow Hedging [Member] | Designated as Hedging Instrument [Member] | Interest Rate Contracts [Member] | Interest expense [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Reclassified from AOCL into Earnings (Effective Portion)	(1,465)	(393)
Recognized in Earnings (Ineffective Portion)	0	0
Cash Flow Hedging [Member] | Designated as Hedging Instrument [Member] | Foreign Exchange Contracts [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Recognized in AOCL on Derivative (Effective Portion)	(430)	1,515
Cash Flow Hedging [Member] | Designated as Hedging Instrument [Member] | Foreign Exchange Contracts [Member] | Cost of products sold [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Reclassified from AOCL into Earnings (Effective Portion)	79	703
Recognized in Earnings (Ineffective Portion)	$ (7)	$ (2)

Financial Instruments - Sched76

Financial Instruments - Schedule of Aggregate Fair Values of Derivatives that Contain Credit Risk-related Contingent Features (Details) - USD ($) $ in Thousands	Mar. 27, 2016	Dec. 27, 2015
Credit Derivatives [Line Items]
Termination Value	$ (36,878)	$ (30,970)
Performance Risk Adjustment	2,009	1,831
Accrued Interest	(719)	(728)
Fair Value (excluding interest)	(34,149)	(28,410)
Barclays [Member] | Commodity Contract [Member]
Credit Derivatives [Line Items]
Termination Value	(5,451)	(7,035)
Performance Risk Adjustment	58	116
Accrued Interest	0	0
Fair Value (excluding interest)	(5,392)	(6,919)
Bank of America [Member] | Commodity Contract [Member]
Credit Derivatives [Line Items]
Termination Value	(945)	(1,737)
Performance Risk Adjustment	12	29
Accrued Interest	0	0
Fair Value (excluding interest)	(933)	(1,709)
Macquarie Bank [Member] | Commodity Contract [Member]
Credit Derivatives [Line Items]
Termination Value	210	(1,408)
Performance Risk Adjustment	2	23
Accrued Interest	0	0
Fair Value (excluding interest)	212	(1,386)
Cash Flow Hedging [Member] | Barclays [Member] | Interest Rate Contracts [Member]
Credit Derivatives [Line Items]
Termination Value	(14,252)	(9,616)
Performance Risk Adjustment	888	773
Accrued Interest	(255)	(260)
Fair Value (excluding interest)	(13,109)	(8,583)
Cash Flow Hedging [Member] | Bank of America [Member] | Interest Rate Contracts [Member]
Credit Derivatives [Line Items]
Termination Value	(10,861)	(5,879)
Performance Risk Adjustment	975	790
Accrued Interest	0	0
Fair Value (excluding interest)	(9,886)	(5,089)
Cash Flow Hedging [Member] | Bank of America [Member] | Foreign Exchange Contracts [Member]
Credit Derivatives [Line Items]
Termination Value	58	470
Performance Risk Adjustment	1	1
Accrued Interest	0	0
Fair Value (excluding interest)	59	471
Cash Flow Hedging [Member] | Credit Suisse [Member] | Interest Rate Contracts [Member]
Credit Derivatives [Line Items]
Termination Value	(2,973)	(2,627)
Performance Risk Adjustment	49	53
Accrued Interest	(255)	(260)
Fair Value (excluding interest)	(2,669)	(2,314)
Cash Flow Hedging [Member] | Macquarie Bank [Member] | Interest Rate Contracts [Member]
Credit Derivatives [Line Items]
Termination Value	(2,664)	(3,137)
Performance Risk Adjustment	25	47
Accrued Interest	(209)	(209)
Fair Value (excluding interest)	$ (2,430)	$ (2,882)

Segments - Schedule of Segment

Segments - Schedule of Segment Reporting Information, by Segment (Details) $ in Thousands		2 Months Ended	3 Months Ended
		Mar. 27, 2016USD ($)	Mar. 27, 2016USD ($)segment	Mar. 29, 2015USD ($)	Dec. 27, 2015USD ($)
Segment Reporting Information [Line Items]
Number of operating segments | segment			4
Net sales			$ 754,255	$ 665,281
Earnings (loss) before interest and taxes			80,281	88,469
Depreciation and amortization			24,917	20,867
Capital expenditures			33,931	27,024
Total assets		$ 6,516,680	6,516,680		$ 5,324,163
Plant assets		693,020	693,020		631,109
Business acquisition costs			6,781	0
United States [Member]
Segment Reporting Information [Line Items]
Net sales			745,063	661,167
Plant assets		658,191	658,191		615,123
Canada [Member]
Segment Reporting Information [Line Items]
Net sales			36,109	29,498
Plant assets		31,100	31,100		15,986
United Kingdom [Member]
Segment Reporting Information [Line Items]
Net sales			2,472	0
Plant assets		3,729	3,729		0
Frozen [Member]
Segment Reporting Information [Line Items]
Net sales			415,146	359,139
Shelf stable meals and meal enhancers [Member]
Segment Reporting Information [Line Items]
Net sales			238,242	208,974
Desserts [Member]
Segment Reporting Information [Line Items]
Net sales			68,784	71,854
Snacks [Member]
Segment Reporting Information [Line Items]
Net sales			32,083	25,314
Operating Segments [Member] | Birds Eye Frozen [Member]
Segment Reporting Information [Line Items]
Net sales			330,011	317,890
Earnings (loss) before interest and taxes			55,241	43,277
Depreciation and amortization			11,185	10,668
Capital expenditures			19,632	4,540
Total assets		2,233,522	2,233,522		2,263,159
Operating Segments [Member] | Duncan Hines Grocery [Member]
Segment Reporting Information [Line Items]
Net sales			243,185	261,198
Earnings (loss) before interest and taxes			42,605	43,207
Depreciation and amortization			7,381	7,000
Capital expenditures			11,269	18,922
Total assets		2,615,978	2,615,978		2,664,966
Operating Segments [Member] | Boulder Brands Inc. [Member]
Segment Reporting Information [Line Items]
Net sales			100,848	0
Earnings (loss) before interest and taxes	[1]		(11,226)	0
Depreciation and amortization			3,004	0
Capital expenditures			1,036	0
Total assets		1,245,858	1,245,858		0
Restructuring charges		10,600
Operating Segments [Member] | Specialty Foods [Member]
Segment Reporting Information [Line Items]
Net sales			80,211	86,193
Earnings (loss) before interest and taxes			6,920	7,700
Depreciation and amortization			3,347	3,199
Capital expenditures			1,994	3,562
Total assets		340,738	340,738		351,499
Unallocated Corporate expenses [Member]
Segment Reporting Information [Line Items]
Earnings (loss) before interest and taxes	[2]		(13,259)	(5,715)
Total assets		80,584	80,584		$ 44,539
Business acquisition costs			6,800
Intercompany [Member]
Segment Reporting Information [Line Items]
Net sales			$ (29,389)	$ (25,384)
Fair Value Adjustment to Inventory [Member] | Operating Segments [Member] | Boulder Brands Inc. [Member]
Segment Reporting Information [Line Items]
Inventory fair value step-up		$ 10,400
[1]	Includes $10.4 million of charges related to the fair value step-up of inventories acquired and $10.6 million of restructuring costs in the quarter ended March 27, 2016.
[2]	Includes $6.8 million of acquisition costs in the quarter ended March 27, 2016.

Provision for Income Taxes - Sc

Provision for Income Taxes - Schedule of the Provision for Income Taxes (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 27, 2016	Mar. 29, 2015
Provision for Income Taxes
Current	$ 11,330	$ 6,959
Deferred	12,551	18,499
Total	$ 23,881	$ 25,458
Effective tax rate	49.00%	38.00%

Provision for Income Taxes - Na

Provision for Income Taxes - Narrative (Details) - USD ($)	3 Months Ended
	Mar. 27, 2016	Mar. 29, 2015
Operating Loss Carryforwards [Line Items]
Income tax rate, nondeductible expense	0.70%
Income tax rate, deferred state income tax liability	8.00%
Income tax rate, foreign tax credit carryforward valuation allowance	3.30%
Benefit from change in valuation allowance	$ 0	$ 0
Net operating loss carryovers	439,400,000
Increase in uncertain tax positions	5,400,000
Domestic Tax Authority [Member]
Operating Loss Carryforwards [Line Items]
Operating loss carryovers, annual limitation	17,100,000
Exceeds Limitation [Member]
Operating Loss Carryforwards [Line Items]
Net operating loss carryovers	237,200,000
Boulder Brands Inc. [Member]
Operating Loss Carryforwards [Line Items]
Net operating loss carryovers	40,500,000
Operating loss carryovers, annual limitation	$ 26,500,000

Guarantor and Nonguarantor St80

Guarantor and Nonguarantor Statements - Narrative (Details)	3 Months Ended
	Mar. 27, 2016
Guarantor And Nonguarantor Statements [Abstract]
Percent owned domestic subsidiaries that guarantee other indebtedness of the Company	100.00%

Guarantor and Nonguarantor St81

Guarantor and Nonguarantor Statements - Balance Sheets (Details) - USD ($) $ in Thousands	Mar. 27, 2016	Dec. 27, 2015	Mar. 29, 2015	Dec. 28, 2014
Current assets:
Cash and cash equivalents	$ 81,439	$ 180,549	$ 50,567	$ 38,477
Accounts receivable, net	309,295	219,736
Intercompany accounts receivable	0	0
Inventories, net	444,085	403,101
Other current assets	14,776	13,677
Deferred tax assets	80,346	40,571
Total current assets	929,941	857,634
Plant assets, net	693,020	631,109
Investment in subsidiaries	0	0
Intercompany note receivable	0	0
Tradenames	2,540,890	2,001,048
Other assets, net	186,099	120,364
Deferred tax assets	0	0
Goodwill	2,166,730	1,714,008
Total assets	6,516,680	5,324,163
Current liabilities:
Short-term borrowings	2,219	2,225
Current portion of long-term obligations	21,052	14,847
Accounts payable	242,800	211,039
Intercompany accounts payable	0	0
Accrued trade marketing expense	56,430	46,228
Accrued liabilities	131,855	100,510
Dividends payable	30,959	30,798
Total current liabilities	485,315	405,647
Long-term debt	3,133,226	2,257,012
Intercompany note payable	0	0
Pension and other postretirement benefits	64,375	63,454
Other long-term liabilities	60,786	54,506
Deferred tax liabilities	967,674	738,015
Total liabilities	$ 4,711,376	$ 3,518,634
Commitments and contingencies
Shareholders' equity:
Pinnacle common stock	$ 1,176	$ 1,176
Additional paid-in-capital	1,382,963	1,378,521
Retained earnings	512,326	517,330
Accumulated other comprehensive loss	(59,764)	(59,388)
Capital stock in treasury, at cost	(32,110)	(32,110)
Total Pinnacle Foods Inc. and Subsidiaries stockholders' equity	1,804,591	1,805,529
Non-controlling interest	713	0
Total Equity	1,805,304	1,805,529	1,721,313	1,713,989
Total liabilities and equity	6,516,680	5,324,163
Pinnacle Foods Inc. [Member]
Current assets:
Cash and cash equivalents	0	0	0	0
Accounts receivable, net	0	0
Intercompany accounts receivable	92,651	92,475
Inventories, net	0	0
Other current assets	0	0
Deferred tax assets	0	0
Total current assets	92,651	92,475
Plant assets, net	0	0
Investment in subsidiaries	1,743,077	1,744,015
Intercompany note receivable	0	0
Tradenames	0	0
Other assets, net	0	0
Deferred tax assets	0	0
Goodwill	0	0
Total assets	1,835,728	1,836,490
Current liabilities:
Short-term borrowings	0	0
Current portion of long-term obligations	0	0
Accounts payable	0	0
Intercompany accounts payable	0	0
Accrued trade marketing expense	0	0
Accrued liabilities	178	163
Dividends payable	30,959	30,798
Total current liabilities	31,137	30,961
Long-term debt	0	0
Intercompany note payable	0	0
Pension and other postretirement benefits	0	0
Other long-term liabilities	0	0
Deferred tax liabilities	0	0
Total liabilities	$ 31,137	$ 30,961
Commitments and contingencies
Shareholders' equity:
Pinnacle common stock	$ 1,176	$ 1,176
Additional paid-in-capital	1,382,963	1,378,521
Retained earnings	512,326	517,330
Accumulated other comprehensive loss	(59,764)	(59,388)
Capital stock in treasury, at cost	(32,110)	(32,110)
Total Pinnacle Foods Inc. and Subsidiaries stockholders' equity	1,804,591	1,805,529
Non-controlling interest	0
Total Equity	1,804,591
Total liabilities and equity	1,835,728	1,836,490
Pinnacle Foods Finance LLC [Member]
Current assets:
Cash and cash equivalents	0	0	0	0
Accounts receivable, net	0	0
Intercompany accounts receivable	0	0
Inventories, net	0	0
Other current assets	158	470
Deferred tax assets	933	1,670
Total current assets	1,091	2,140
Plant assets, net	0	0
Investment in subsidiaries	2,415,734	2,428,472
Intercompany note receivable	2,980,450	2,084,130
Tradenames	0	0
Other assets, net	1,792	935
Deferred tax assets	335,903	332,372
Goodwill	0	0
Total assets	5,734,970	4,848,049
Current liabilities:
Short-term borrowings	0	0
Current portion of long-term obligations	10,750	5,250
Accounts payable	0	0
Intercompany accounts payable	811,323	815,100
Accrued trade marketing expense	0	0
Accrued liabilities	30,307	18,152
Dividends payable	0	0
Total current liabilities	852,380	838,502
Long-term debt	3,114,123	2,242,608
Intercompany note payable	0	0
Pension and other postretirement benefits	0	0
Other long-term liabilities	25,390	22,924
Deferred tax liabilities	0	0
Total liabilities	$ 3,991,893	$ 3,104,034
Commitments and contingencies
Shareholders' equity:
Pinnacle common stock	$ 0	$ 0
Additional paid-in-capital	1,384,139	1,379,697
Retained earnings	418,702	423,706
Accumulated other comprehensive loss	(59,764)	(59,388)
Capital stock in treasury, at cost	0	0
Total Pinnacle Foods Inc. and Subsidiaries stockholders' equity	1,743,077	1,744,015
Non-controlling interest	0
Total Equity	1,743,077
Total liabilities and equity	5,734,970	4,848,049
Guarantor Subsidiaries [Member]
Current assets:
Cash and cash equivalents	77,768	177,669	37,420	32,942
Accounts receivable, net	293,048	214,690
Intercompany accounts receivable	744,329	725,074
Inventories, net	427,349	392,404
Other current assets	13,671	11,860
Deferred tax assets	77,960	38,516
Total current assets	1,634,125	1,560,213
Plant assets, net	658,191	615,123
Investment in subsidiaries	37,888	26,433
Intercompany note receivable	44,847	8,398
Tradenames	2,536,465	1,996,800
Other assets, net	173,054	118,621
Deferred tax assets	0	0
Goodwill	2,112,745	1,692,715
Total assets	7,197,315	6,018,303
Current liabilities:
Short-term borrowings	2,204	2,225
Current portion of long-term obligations	10,302	9,515
Accounts payable	233,531	206,082
Intercompany accounts payable	1,553	0
Accrued trade marketing expense	51,720	44,096
Accrued liabilities	97,747	79,468
Dividends payable	0	0
Total current liabilities	397,057	341,386
Long-term debt	18,803	14,055
Intercompany note payable	2,970,644	2,075,113
Pension and other postretirement benefits	64,375	63,454
Other long-term liabilities	32,009	28,195
Deferred tax liabilities	1,298,693	1,067,628
Total liabilities	$ 4,781,581	$ 3,589,831
Commitments and contingencies
Shareholders' equity:
Pinnacle common stock	$ 0	$ 0
Additional paid-in-capital	1,305,689	1,301,642
Retained earnings	1,147,252	1,169,032
Accumulated other comprehensive loss	(37,207)	(42,202)
Capital stock in treasury, at cost	0	0
Total Pinnacle Foods Inc. and Subsidiaries stockholders' equity	2,415,734	2,428,472
Non-controlling interest	0
Total Equity	2,415,734
Total liabilities and equity	7,197,315	6,018,303
Nonguarantor Subsidiaries [Member]
Current assets:
Cash and cash equivalents	3,671	2,880	13,147	5,535
Accounts receivable, net	16,247	5,046
Intercompany accounts receivable	1,555	0
Inventories, net	16,736	10,697
Other current assets	947	1,347
Deferred tax assets	1,453	385
Total current assets	40,609	20,355
Plant assets, net	34,829	15,986
Investment in subsidiaries	0	0
Intercompany note receivable	9,800	9,800
Tradenames	4,425	4,248
Other assets, net	11,253	808
Deferred tax assets	0	0
Goodwill	53,985	21,293
Total assets	154,901	72,490
Current liabilities:
Short-term borrowings	15	0
Current portion of long-term obligations	0	82
Accounts payable	9,269	4,957
Intercompany accounts payable	25,664	2,449
Accrued trade marketing expense	4,710	2,132
Accrued liabilities	3,623	2,727
Dividends payable	0	0
Total current liabilities	43,281	12,347
Long-term debt	300	349
Intercompany note payable	64,448	27,215
Pension and other postretirement benefits	0	0
Other long-term liabilities	3,387	3,387
Deferred tax liabilities	4,884	2,759
Total liabilities	$ 116,300	$ 46,057
Commitments and contingencies
Shareholders' equity:
Pinnacle common stock	$ 0	$ 0
Additional paid-in-capital	32,891	20,476
Retained earnings	13,155	14,212
Accumulated other comprehensive loss	(8,158)	(8,255)
Capital stock in treasury, at cost	0	0
Total Pinnacle Foods Inc. and Subsidiaries stockholders' equity	37,888	26,433
Non-controlling interest	713
Total Equity	38,601
Total liabilities and equity	154,901	72,490
Eliminations and Reclassifications [Member]
Current assets:
Cash and cash equivalents	0	0	$ 0	$ 0
Accounts receivable, net	0	0
Intercompany accounts receivable	(838,535)	(817,549)
Inventories, net	0	0
Other current assets	0	0
Deferred tax assets	0	0
Total current assets	(838,535)	(817,549)
Plant assets, net	0	0
Investment in subsidiaries	(4,196,699)	(4,198,920)
Intercompany note receivable	(3,035,097)	(2,102,328)
Tradenames	0	0
Other assets, net	0	0
Deferred tax assets	(335,903)	(332,372)
Goodwill	0	0
Total assets	(8,406,234)	(7,451,169)
Current liabilities:
Short-term borrowings	0	0
Current portion of long-term obligations	0	0
Accounts payable	0	0
Intercompany accounts payable	(838,540)	(817,549)
Accrued trade marketing expense	0	0
Accrued liabilities	0	0
Dividends payable	0	0
Total current liabilities	(838,540)	(817,549)
Long-term debt	0	0
Intercompany note payable	(3,035,092)	(2,102,328)
Pension and other postretirement benefits	0	0
Other long-term liabilities	0	0
Deferred tax liabilities	(335,903)	(332,372)
Total liabilities	$ (4,209,535)	$ (3,252,249)
Commitments and contingencies
Shareholders' equity:
Pinnacle common stock	$ 0	$ 0
Additional paid-in-capital	(2,722,719)	(2,701,815)
Retained earnings	(1,579,109)	(1,606,950)
Accumulated other comprehensive loss	105,129	109,845
Capital stock in treasury, at cost	0	0
Total Pinnacle Foods Inc. and Subsidiaries stockholders' equity	(4,196,699)	(4,198,920)
Non-controlling interest	0
Total Equity	(4,196,699)
Total liabilities and equity	$ (8,406,234)	$ (7,451,169)

Guarantor and Nonguarantor St82

Guarantor and Nonguarantor Statements - Statements of Operations and Comprehensive Earnings (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 27, 2016	Mar. 29, 2015
Condensed Financial Statements, Captions [Line Items]
Net sales	$ 754,255	$ 665,281
Cost of products sold	555,688	493,564
Gross profit	198,567	171,717
Operating expenses
Marketing and selling expenses	58,898	47,009
Administrative expenses	45,888	27,786
Research and development expenses	4,185	3,052
Intercompany royalties	0	0
Intercompany management fees	0
Intercompany technical service fees	0	0
Other expense (income), net	9,315	5,401
Equity in (earnings) loss of investees	0	0
Total operating (income) expenses	118,286	83,248
Earnings before interest and taxes	80,281	88,469
Intercompany interest (income) expense	0	0
Interest expense	31,640	21,628
Interest income	77	153
Earnings before income taxes	48,718	66,994
Provision for income taxes	23,881	25,458
Net earnings	24,837	41,536
Less: Net earnings attributable to non-controlling interest	1	0
Net earnings	24,836	41,536
Total comprehensive earnings (loss)	24,461	32,335
Less: Comprehensive earnings (loss) attributable to non-controlling interest	1	0
Comprehensive earnings attributable to Pinnacle Foods Inc. and Subsidiaries	24,460	32,335
Pinnacle Foods Inc. [Member]
Condensed Financial Statements, Captions [Line Items]
Net sales	0	0
Cost of products sold	0	0
Gross profit	0	0
Operating expenses
Marketing and selling expenses	0	0
Administrative expenses	0	0
Research and development expenses	0	0
Intercompany royalties	0	0
Intercompany management fees	0
Intercompany technical service fees	0	0
Other expense (income), net	0	0
Equity in (earnings) loss of investees	(24,836)	(41,536)
Total operating (income) expenses	(24,836)	(41,536)
Earnings before interest and taxes	24,836	41,536
Intercompany interest (income) expense	0	0
Interest expense	0	0
Interest income	0	0
Earnings before income taxes	24,836	41,536
Provision for income taxes	0	0
Net earnings	24,836
Less: Net earnings attributable to non-controlling interest	0
Net earnings	24,836	41,536
Total comprehensive earnings (loss)	24,460
Less: Comprehensive earnings (loss) attributable to non-controlling interest	0
Comprehensive earnings attributable to Pinnacle Foods Inc. and Subsidiaries	24,460	32,335
Pinnacle Foods Finance LLC [Member]
Condensed Financial Statements, Captions [Line Items]
Net sales	0	0
Cost of products sold	0	2
Gross profit	0	(2)
Operating expenses
Marketing and selling expenses	0	0
Administrative expenses	0	132
Research and development expenses	0	0
Intercompany royalties	0	0
Intercompany management fees	0
Intercompany technical service fees	0	0
Other expense (income), net	(784)	1,833
Equity in (earnings) loss of investees	(26,118)	(45,206)
Total operating (income) expenses	(26,902)	(43,241)
Earnings before interest and taxes	26,902	43,239
Intercompany interest (income) expense	(28,258)	(17,178)
Interest expense	31,140	21,121
Interest income	0	0
Earnings before income taxes	24,020	39,296
Provision for income taxes	(816)	(2,240)
Net earnings	24,836
Less: Net earnings attributable to non-controlling interest	0
Net earnings	24,836	41,536
Total comprehensive earnings (loss)	24,460
Less: Comprehensive earnings (loss) attributable to non-controlling interest	0
Comprehensive earnings attributable to Pinnacle Foods Inc. and Subsidiaries	24,460	32,335
Guarantor Subsidiaries [Member]
Condensed Financial Statements, Captions [Line Items]
Net sales	745,063	661,167
Cost of products sold	548,415	495,386
Gross profit	196,648	165,781
Operating expenses
Marketing and selling expenses	57,537	43,291
Administrative expenses	43,792	25,940
Research and development expenses	3,936	2,941
Intercompany royalties	(256)	0
Intercompany management fees	0
Intercompany technical service fees	0	0
Other expense (income), net	10,068	3,566
Equity in (earnings) loss of investees	2,348	(71)
Total operating (income) expenses	117,425	75,667
Earnings before interest and taxes	79,223	90,114
Intercompany interest (income) expense	27,932	16,921
Interest expense	488	496
Interest income	58	145
Earnings before income taxes	50,861	72,842
Provision for income taxes	24,743	27,636
Net earnings	26,118
Less: Net earnings attributable to non-controlling interest	0
Net earnings	26,118	45,206
Total comprehensive earnings (loss)	31,386
Less: Comprehensive earnings (loss) attributable to non-controlling interest	0
Comprehensive earnings attributable to Pinnacle Foods Inc. and Subsidiaries	31,386	44,411
Nonguarantor Subsidiaries [Member]
Condensed Financial Statements, Captions [Line Items]
Net sales	38,581	29,498
Cost of products sold	35,909	23,305
Gross profit	2,672	6,193
Operating expenses
Marketing and selling expenses	1,361	3,718
Administrative expenses	2,096	1,714
Research and development expenses	249	111
Intercompany royalties	328	6
Intercompany management fees	431
Intercompany technical service fees	250	249
Other expense (income), net	31	2
Equity in (earnings) loss of investees	0	0
Total operating (income) expenses	4,746	5,800
Earnings before interest and taxes	(2,074)	393
Intercompany interest (income) expense	326	257
Interest expense	12	11
Interest income	19	8
Earnings before income taxes	(2,393)	133
Provision for income taxes	(46)	62
Net earnings	(2,347)
Less: Net earnings attributable to non-controlling interest	1
Net earnings	(2,348)	71
Total comprehensive earnings (loss)	2,731
Less: Comprehensive earnings (loss) attributable to non-controlling interest	1
Comprehensive earnings attributable to Pinnacle Foods Inc. and Subsidiaries	2,730	(894)
Eliminations and Reclassifications [Member]
Condensed Financial Statements, Captions [Line Items]
Net sales	(29,389)	(25,384)
Cost of products sold	(28,636)	(25,129)
Gross profit	(753)	(255)
Operating expenses
Marketing and selling expenses	0	0
Administrative expenses	0	0
Research and development expenses	0	0
Intercompany royalties	(72)	(6)
Intercompany management fees	(431)
Intercompany technical service fees	(250)	(249)
Other expense (income), net	0	0
Equity in (earnings) loss of investees	48,606	86,813
Total operating (income) expenses	47,853	86,558
Earnings before interest and taxes	(48,606)	(86,813)
Intercompany interest (income) expense	0	0
Interest expense	0	0
Interest income	0	0
Earnings before income taxes	(48,606)	(86,813)
Provision for income taxes	0	0
Net earnings	(48,606)
Less: Net earnings attributable to non-controlling interest	0
Net earnings	(48,606)	(86,813)
Total comprehensive earnings (loss)	(58,576)
Less: Comprehensive earnings (loss) attributable to non-controlling interest	0
Comprehensive earnings attributable to Pinnacle Foods Inc. and Subsidiaries	$ (58,576)	$ (75,852)

Guarantor and Nonguarantor St83

Guarantor and Nonguarantor Statements - Statements of Cash Flows (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 27, 2016	Mar. 29, 2015
Cash flows from operating activities
Net cash provided by (used in) operating activities	$ 76,758	$ 70,997
Cash flows from investing activities
Business acquisition activity	(985,365)	0
Intercompany accounts receivable/payable	0	0
Repayments of intercompany loans	0
Investment in subsidiaries		0
Capital expenditures	(33,931)	(27,024)
Net cash used in investing activities	(1,019,296)	(27,024)
Cash flows from financing activities
Net proceeds from issuance of common stock	395	508
Excess tax benefits on equity-based compensation	137	802
Taxes paid related to net share settlement of equity awards	0	(2,374)
Dividends paid	(29,675)	(27,289)
Proceeds from notes offerings	350,000	0
Proceeds from bank term loans	547,250	0
Repayments of long-term obligations	(2,234)	(2,208)
Proceeds from short-term borrowing	1,023	963
Repayments of short-term borrowing	(1,017)	(1,096)
Intercompany accounts receivable/payable	0	0
Return of capital	0	0
Intercompany loans	0
Repayment of capital lease obligations	(1,313)	(730)
Debt acquisition costs	(21,262)	0
Net cash provided by (used in) financing activities	843,304	(31,424)
Effect of exchange rate changes on cash	124	(459)
Net change in cash and cash equivalents	(99,110)	12,090
Cash and cash equivalents - beginning of period	180,549	38,477
Cash and cash equivalents - end of period	81,439	50,567
Pinnacle Foods Inc. [Member]
Cash flows from operating activities
Net cash provided by (used in) operating activities	0	0
Cash flows from investing activities
Business acquisition activity	0
Intercompany accounts receivable/payable	0	0
Repayments of intercompany loans	0
Investment in subsidiaries	29,143	28,353
Capital expenditures	0	0
Net cash used in investing activities	29,143	28,353
Cash flows from financing activities
Net proceeds from issuance of common stock	395	508
Excess tax benefits on equity-based compensation	137	802
Taxes paid related to net share settlement of equity awards		(2,374)
Dividends paid	(29,675)	(27,289)
Proceeds from notes offerings	0
Proceeds from bank term loans	0
Repayments of long-term obligations	0	0
Proceeds from short-term borrowing	0	0
Repayments of short-term borrowing	0	0
Intercompany accounts receivable/payable	0	0
Return of capital	0	0
Intercompany loans	0
Repayment of capital lease obligations	0	0
Debt acquisition costs	0
Net cash provided by (used in) financing activities	(29,143)	(28,353)
Effect of exchange rate changes on cash	0	0
Net change in cash and cash equivalents	0	0
Cash and cash equivalents - beginning of period	0	0
Cash and cash equivalents - end of period	0	0
Pinnacle Foods Finance LLC [Member]
Cash flows from operating activities
Net cash provided by (used in) operating activities	11,146	3,978
Cash flows from investing activities
Business acquisition activity	0
Intercompany accounts receivable/payable	23,444	(2,666)
Repayments of intercompany loans	(880,122)
Investment in subsidiaries		0
Capital expenditures	0	0
Net cash used in investing activities	(856,678)	(2,666)
Cash flows from financing activities
Net proceeds from issuance of common stock	0	0
Excess tax benefits on equity-based compensation	0	0
Taxes paid related to net share settlement of equity awards		0
Dividends paid	0	0
Proceeds from notes offerings	350,000
Proceeds from bank term loans	547,250
Repayments of long-term obligations	(1,313)	(1,312)
Proceeds from short-term borrowing	0	0
Repayments of short-term borrowing	0	0
Intercompany accounts receivable/payable	0	0
Return of capital	(29,143)	0
Intercompany loans	0
Repayment of capital lease obligations	0	0
Debt acquisition costs	(21,262)
Net cash provided by (used in) financing activities	845,532	(1,312)
Effect of exchange rate changes on cash	0	0
Net change in cash and cash equivalents	0	0
Cash and cash equivalents - beginning of period	0	0
Cash and cash equivalents - end of period	0	0
Guarantor Subsidiaries [Member]
Cash flows from operating activities
Net cash provided by (used in) operating activities	40,440	72,661
Cash flows from investing activities
Business acquisition activity	(985,365)
Intercompany accounts receivable/payable	23,102	(13,713)
Repayments of intercompany loans	0
Investment in subsidiaries		0
Capital expenditures	(32,530)	(27,024)
Net cash used in investing activities	(994,793)	(40,737)
Cash flows from financing activities
Net proceeds from issuance of common stock	0	0
Excess tax benefits on equity-based compensation	0	0
Taxes paid related to net share settlement of equity awards		0
Dividends paid	0	0
Proceeds from notes offerings	0
Proceeds from bank term loans	0
Repayments of long-term obligations	(921)	(896)
Proceeds from short-term borrowing	1,023	963
Repayments of short-term borrowing	(1,017)	(1,096)
Intercompany accounts receivable/payable	(23,444)	2,666
Return of capital	0	(28,353)
Intercompany loans	880,122
Repayment of capital lease obligations	(1,311)	(730)
Debt acquisition costs	0
Net cash provided by (used in) financing activities	854,452	(27,446)
Effect of exchange rate changes on cash	0	0
Net change in cash and cash equivalents	(99,901)	4,478
Cash and cash equivalents - beginning of period	177,669	32,942
Cash and cash equivalents - end of period	77,768	37,420
Nonguarantor Subsidiaries [Member]
Cash flows from operating activities
Net cash provided by (used in) operating activities	25,172	(5,642)
Cash flows from investing activities
Business acquisition activity	0
Intercompany accounts receivable/payable	0	0
Repayments of intercompany loans	0
Investment in subsidiaries		0
Capital expenditures	(1,401)	0
Net cash used in investing activities	(1,401)	0
Cash flows from financing activities
Net proceeds from issuance of common stock	0	0
Excess tax benefits on equity-based compensation	0	0
Taxes paid related to net share settlement of equity awards		0
Dividends paid	0	0
Proceeds from notes offerings	0
Proceeds from bank term loans	0
Repayments of long-term obligations	0	0
Proceeds from short-term borrowing	0	0
Repayments of short-term borrowing	0	0
Intercompany accounts receivable/payable	(23,102)	13,713
Return of capital	0	0
Intercompany loans	0
Repayment of capital lease obligations	(2)	0
Debt acquisition costs	0
Net cash provided by (used in) financing activities	(23,104)	13,713
Effect of exchange rate changes on cash	124	(459)
Net change in cash and cash equivalents	791	7,612
Cash and cash equivalents - beginning of period	2,880	5,535
Cash and cash equivalents - end of period	3,671	13,147
Eliminations and Reclassifications [Member]
Cash flows from operating activities
Net cash provided by (used in) operating activities	0	0
Cash flows from investing activities
Business acquisition activity	0
Intercompany accounts receivable/payable	(46,546)	16,379
Repayments of intercompany loans	880,122
Investment in subsidiaries	(29,143)	(28,353)
Capital expenditures	0	0
Net cash used in investing activities	804,433	(11,974)
Cash flows from financing activities
Net proceeds from issuance of common stock	0	0
Excess tax benefits on equity-based compensation	0	0
Taxes paid related to net share settlement of equity awards		0
Dividends paid	0	0
Proceeds from notes offerings	0
Proceeds from bank term loans	0
Repayments of long-term obligations	0	0
Proceeds from short-term borrowing	0	0
Repayments of short-term borrowing	0	0
Intercompany accounts receivable/payable	46,546	(16,379)
Return of capital	29,143	28,353
Intercompany loans	(880,122)
Repayment of capital lease obligations	0	0
Debt acquisition costs	0
Net cash provided by (used in) financing activities	(804,433)	11,974
Effect of exchange rate changes on cash	0	0
Net change in cash and cash equivalents	0	0
Cash and cash equivalents - beginning of period	0	0
Cash and cash equivalents - end of period	$ 0	$ 0