Pinnacle Foods 10-Q 26 Oct 17 2017 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Sep. 24, 2017	Oct. 23, 2017
Document And Entity Information [Abstract]
Entity Registrant Name	Pinnacle Foods Inc.
Entity Central Index Key	1,564,822
Current Fiscal Year End Date	--12-31
Entity Filer Category	Large Accelerated Filer
Document Type	10-Q
Document Period End Date	Sep. 24, 2017
Document Fiscal Year Focus	2,017
Document Fiscal Period Focus	Q3
Amendment Flag	false
Entity Common Stock, Shares Outstanding		119,016,054

Consolidated Statements of Oper

Consolidated Statements of Operations (unaudited) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 24, 2017	Sep. 25, 2016	Sep. 24, 2017	Sep. 25, 2016
Income Statement [Abstract]
Net sales	$ 749,814	$ 758,821	$ 2,260,496	$ 2,269,457
Cost of products sold	530,523	530,117	1,665,723	1,620,994
Gross profit	219,291	228,704	594,773	648,463
Operating expenses
Marketing and selling expenses	50,492	53,879	155,556	173,813
Administrative expenses	30,962	36,439	100,603	126,030
Research and development expenses	3,908	4,564	12,509	13,847
Tradename impairment charges	39,100	11,200	66,530	11,200
Other expense, net	775	4,354	10,293	17,238
Total operating (income) expenses	125,237	110,436	345,491	342,128
Earnings before interest and taxes	94,054	118,268	249,282	306,335
Interest expense	29,125	36,473	138,363	103,601
Interest income	37	27	65	131
Earnings before income taxes	64,966	81,822	110,984	202,865
Provision for income taxes	18,385	29,469	22,636	79,892
Net earnings	46,581	52,353	88,348	122,973
Less: Net earnings attributable to non-controlling interest	0	0	172	0
Net earnings attributable to Pinnacle Foods, Inc. and subsidiaries common shareholders	$ 46,581	$ 52,353	$ 88,176	$ 122,973
Net earnings per share attributable to Pinnacle Foods, Inc. and subsidiaries common shareholders:
Basic (in dollars per share)	$ 0.39	$ 0.45	$ 0.75	$ 1.05
Weighted average shares outstanding- basic (in shares)	118,328,538	117,224,410	118,022,127	116,666,296
Diluted (in dollars per share)	$ 0.39	$ 0.44	$ 0.74	$ 1.04
Weighted average shares outstanding- diluted (in shares)	119,690,078	118,389,766	119,542,818	117,922,856
Dividends declared (in dollars per share)	$ 0.325000	$ 0.285000	$ 0.895000	$ 0.795000

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Earnings (unaudited) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 24, 2017	Sep. 25, 2016	Sep. 24, 2017	Sep. 25, 2016
Statement of Comprehensive Income [Abstract]
Net earnings	$ 46,581	$ 52,353	$ 88,348	$ 122,973
Foreign currency translation:
Foreign currency translation adjustments, Pre-tax amount	5,961	(1,526)	7,726	4,040
Foreign currency translation adjustments, Tax (expense) benefit	0	0	0	0
Foreign currency translation adjustments, After-tax amount	5,961	(1,526)	7,726	4,040
Cash-flow hedges:
Unrealized gains (losses) arising during the period, Pre-tax amount	545	537	(4,107)	(18,580)
Unrealized gains (losses) arising during the period, Tax (expense) benefit	(470)	(212)	1,311	7,178
Unrealized gains (losses) arising during the period, After-tax amount	75	325	(2,796)	(11,402)
Reclassification adjustment for (gains) losses included in net earnings, Pre-tax amount	(633)	2,560	20,964	6,176
Reclassification adjustment for (gains) losses included in net earnings, Tax (expense) benefit	286	(986)	(7,959)	(2,373)
Reclassification adjustment for (gains) losses included in net earnings, After-tax amount	(347)	1,574	13,005	3,803
Pension:
Reclassification of net actuarial loss included in net earnings, Pre-tax amount	269	309	847	926
Reclassification of net actuarial loss included in net earnings, Tax (expense) benefit	(102)	(117)	(323)	(351)
Reclassification of net actuarial loss included in net earnings, After-tax amount	167	192	524	575
Other comprehensive earnings (loss), Pre-tax amount	6,142	1,880	25,430	(7,438)
Other comprehensive earnings (loss), Tax (expense) benefit	(286)	(1,315)	(6,971)	4,454
Net current period other comprehensive (loss)/income	5,856	565	18,459	(2,984)
Total comprehensive earnings	52,437	52,918	106,807	119,989
Less: Comprehensive earnings attributable to non-controlling interest	0	0	172	0
Comprehensive earnings attributable to Pinnacle Foods Inc. and Subsidiaries	$ 52,437	$ 52,918	$ 106,635	$ 119,989

Consolidated Balance Sheets (un

Consolidated Balance Sheets (unaudited) - USD ($) $ in Thousands	Sep. 24, 2017	Dec. 25, 2016
Current assets:
Cash and cash equivalents	$ 131,341	$ 353,076
Accounts receivable, net of allowances of $10,782 and $12,335, respectively	300,181	289,582
Inventories	543,643	445,491
Other current assets	16,142	10,687
Total current assets	991,307	1,098,836
Plant assets, net of accumulated depreciation of $569,615 and $491,397, respectively	694,394	723,345
Tradenames	2,463,452	2,529,558
Other assets, net	159,555	173,071
Goodwill	2,168,487	2,163,156
Total assets	6,477,195	6,687,966
Current liabilities:
Short-term borrowings	1,389	2,389
Current portion of long-term obligations	34,813	23,801
Accounts payable	329,986	292,478
Accrued trade marketing expense	27,804	51,054
Accrued liabilities	116,752	166,741
Dividends payable	40,150	35,233
Total current liabilities	550,894	571,696
Long-term debt	2,936,375	3,140,496
Pension and other postretirement benefits	53,725	56,323
Other long-term liabilities	33,194	47,529
Deferred tax liabilities	935,465	922,980
Total liabilities	4,509,653	4,739,024
Commitments and contingencies (Note 14)
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 120,009,786 and 119,127,269, respectively	1,198	1,191
Additional paid-in-capital	1,448,196	1,429,447
Retained earnings	582,262	601,049
Accumulated other comprehensive loss	(33,110)	(51,569)
Capital stock in treasury, at cost, 1,000,000 common shares	(32,110)	(32,110)
Total Pinnacle Foods Inc. and subsidiaries shareholders' equity	1,966,436	1,948,008
Non-controlling interest	1,106	934
Total Equity	1,967,542	1,948,942
Total liabilities and equity	$ 6,477,195	$ 6,687,966

Consolidated Balance Sheets (u5

Consolidated Balance Sheets (unaudited) (Parenthetical) - USD ($) $ in Thousands	Sep. 24, 2017	Dec. 25, 2016
Statement of Financial Position [Abstract]
Accounts receivable, allowance	$ 10,782	$ 12,335
Plant assets, accumulated depreciation	$ 569,615	$ 491,397
Preferred stock, par value (in dollars per share)	$ 0.01	$ 0.01
Preferred stock, shares authorized (in shares)	50,000,000	50,000,000
Preferred stock, shares issued (in shares)	0	0
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01
Common stock, shares authorized (in shares)	500,000,000	500,000,000
Common stock, shares issued (in shares)	120,009,786	119,127,269
Treasury shares (in shares)	1,000,000	1,000,000

Consolidated Statements of Cash

Consolidated Statements of Cash Flows (unaudited) - USD ($) $ in Thousands	9 Months Ended
	Sep. 24, 2017	Sep. 25, 2016
Cash flows from operating activities
Net earnings	$ 88,348	$ 122,973
Non-cash charges (credits) to net earnings
Depreciation and amortization	107,431	78,749
Intangible asset impairment charge	66,530	11,200
Amortization of debt acquisition costs and discount on term loan	3,627	7,079
Recognition of deferred costs related to refinancing	28,494	600
Change in value of financial instruments, including amounts reclassified from Accumulated Other Comprehensive Loss from settlement of hedges	21,339	(9,218)
Equity-based compensation charges	14,126	9,383
Pension expense, net of contributions	(1,750)	112
Other long-term liabilities	(3,034)	601
Other long-term assets	0	(1,110)
Foreign exchange gains	(1,880)	(1,027)
Excess tax benefits on equity-based compensation	0	(10,767)
Deferred income taxes	6,150	28,737
Changes in working capital (net of effects of acquisition)
Other liabilities - cash settlement of hedges related to refinancing	(20,722)	0
Accounts receivable	(9,786)	(40,708)
Inventories	(96,612)	(31,948)
Accrued trade marketing expense	(23,035)	(1,744)
Accounts payable	49,537	31,602
Accrued liabilities	(47,163)	29,813
Other current assets	(2,878)	15,615
Net cash provided by operating activities	178,722	239,942
Cash flows from investing activities
Business acquisition activity (net of cash acquired)	0	(985,365)
Capital expenditures	(70,515)	(76,623)
Proceeds from sale of plant assets	1,947	0
Net cash used in investing activities	(68,568)	(1,061,988)
Cash flows from financing activities
Proceeds from bank term loans	2,262,000	547,250
Proceeds from notes offerings	0	350,000
Repayments of long-term obligations	(2,478,909)	(10,145)
Proceeds from short-term borrowings	2,743	2,182
Repayments of short-term borrowings	(3,743)	(3,180)
Repayment of capital lease obligations	(5,536)	(2,621)
Dividends paid	(101,173)	(89,343)
Net proceeds from issuance of common stock	14,868	24,914
Excess tax benefits on stock-based compensation	0	10,767
Taxes paid related to net share settlement of equity awards	(10,238)	(1,087)
Debt acquisition costs	(12,937)	(22,564)
Net cash (used in) provided by financing activities	(332,925)	806,173
Effect of exchange rate changes on cash	1,036	252
Net change in cash and cash equivalents	(221,735)	(15,621)
Cash and cash equivalents - beginning of period	353,076	180,549
Cash and cash equivalents - end of period	131,341	164,928
Supplemental disclosures of cash flow information:
Interest paid	86,031	79,030
Interest received	65	131
Income taxes paid	48,333	19,623
Non-cash investing and financing activities:
New capital leases	10,342	16,044
Dividends payable	40,150	34,883
Accrued additions to plant assets	$ 9,944	$ 13,800

Consolidated Statements of Shar

Consolidated Statements of Shareholders' Equity (unaudited) - USD ($) $ in Thousands		Total	Total Shareholders' Equity	Common Stock	Treasury Stock	Additional Paid In Capital	Retained Earnings	Accumulated Other Comprehensive Loss	Non-Controlling Interest
Balance, beginning (in shares) at Dec. 27, 2015				117,619,695	(1,000,000)
Balance, beginning at Dec. 27, 2015		$ 1,805,529	$ 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 (in shares)				1,428,948
Equity-based compensation plans		43,977	43,977	$ 15		43,962
Dividends	[1]	(93,541)	(93,541)				(93,541)
Non-controlling interest in acquisitions / Net earnings attributable		920							920
Comprehensive earnings		119,989	119,989				122,973	(2,984)
Balance, ending (in shares) at Sep. 25, 2016				119,048,643	(1,000,000)
Balance, ending at Sep. 25, 2016		1,876,874	1,875,954	$ 1,191	$ (32,110)	1,422,483	546,762	(62,372)	920
Balance, beginning (in shares) at Dec. 25, 2016				119,127,269	(1,000,000)
Balance, beginning at Dec. 25, 2016		1,948,942	1,948,008	$ 1,191	$ (32,110)	1,429,447	601,049	(51,569)	934
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Equity-based compensation plans (in shares)				882,517
Equity-based compensation plans		18,756	18,756	$ 7		18,749
Dividends	[2]	(107,135)	(107,135)				(107,135)
Non-controlling interest in acquisitions / Net earnings attributable		172							172
Comprehensive earnings		106,807	106,807				88,348	18,459	0
Balance, ending (in shares) at Sep. 24, 2017				120,009,786	(1,000,000)
Balance, ending at Sep. 24, 2017		$ 1,967,542	$ 1,966,436	$ 1,198	$ (32,110)	$ 1,448,196	$ 582,262	$ (33,110)	$ 1,106
[1]	$0.255 per share declared February 2016 and June 2016, $0.285 per share declared August 2016
[2]	$0.285 per share declared February 2017 and June 2017, $0.325 per share declared August 2017

Consolidated Statements of Sha8

Consolidated Statements of Shareholders' Equity (unaudited) (Parenthetical) - $ / shares	9 Months Ended
	Sep. 24, 2017	Sep. 25, 2016
Statement of Stockholders' Equity [Abstract]
Dividends paid (in dollars per share)	$ 0.895	$ 0.795
Dividends declared per share (in dollars per share)	$ 0.895000	$ 0.795000

Summary of Business Activities

Summary of Business Activities	9 Months Ended
	Sep. 24, 2017
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Summary of Business Activities	Summary of Business Activities Business Overview Pinnacle Foods Inc. ("Pinnacle" or 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) Frozen, (ii) Grocery, (iii) Boulder and (iv) Specialty. During the fourth quarter of fiscal 2016, the Company reorganized its reporting structure in a manner that resulted in the above four reportable segments. Refer to Note 15 , Segments, for additional information and selected financial information. The Frozen segment is comprised of the retail businesses of the Company's frozen brands, including vegetables ( Birds Eye ), complete bagged meals ( Birds Eye Voila! and Birds Eye Signature Skillets ), full-calorie single-serve frozen dinners and entrées ( Hungry-Man ), prepared seafood ( Van de Kamp's and Mrs. Paul's ), frozen and refrigerated bagels ( Lender's ) and pizza for one ( Celeste ). The Frozen segment also includes all of the Company’s business in Canada, including those of the Garden Protein International and Boulder Brands acquisitions. The Grocery segment is comprised of the retail businesses of the Company's grocery brands, including cake/ brownie mixes and frostings ( Duncan Hines ), shelf-stable pickles ( Vlasic ), salad dressings ( Wish-Bone , Western and Bernstein’s ), table syrups ( Log Cabin and Mrs. Butterworth's ), refrigerated and shelf-stable spreads ( Smart Balance), canned meat ( Armour, Nalley and Brooks ), pie and pastry fillings ( Duncan Hines Comstock and Wilderness ), and barbecue sauces ( Open Pit ). The Boulder segment is comprised of the retail businesses of the Company's health and wellness lifestyle brands including gluten-free products ( Udi's and Glutino) , natural frozen meal offerings ( EVOL) , plant-based refrigerated and shelf-stable spreads ( Earth Balance ) and plant-based protein frozen products ( gardein ). The Specialty Foods segment includes the Company’s snack products ( Tim's Cascade and Snyder of Berlin ) and all of its U.S. foodservice and private label businesses, including those of the Garden Protein International and Boulder Brands acquisitions. 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”). 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 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 and subsequently resigned from the Company's Board of Directors.

Interim Financial Statements

Interim Financial Statements	9 Months Ended
	Sep. 24, 2017
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 September 24, 2017 , the results of operations for the three and nine months ended September 24, 2017 and September 25, 2016 , and the cash flows for the nine months ended September 24, 2017 and September 25, 2016 . 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 25, 2016 .

Acquisitions

Acquisitions	9 Months Ended
	Sep. 24, 2017
Business Combinations [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 Brands acquisition") On January 15, 2016, the Company acquired 100% of the capital stock of Boulder Brands Inc. which manufactures a portfolio of health and wellness brands, including Udi's and Glutino gluten-free products, EVOL natural frozen meal offerings, Smart Balance refrigerated and shelf-stable spreads and Earth Balance plant-based refrigerated and shelf-stable spreads. The Boulder Brands acquisition expands the Company's presence in growing and complementary health and wellness categories and in the natural and organic retail channels. The cost of the Boulder Brands acquisition was $1,001.4 million, which included the repayment of debt. The following table summarizes the allocation of the total cost of the acquisition to the assets acquired and liabilities assumed: Assets acquired: Cash $ 16,054 Accounts receivable 41,064 Inventories 66,893 Other current assets 12,043 Deferred tax asset 27,955 Property and equipment 59,405 Tradenames 539,600 Distributor relationships 40,600 Customer relationships 11,400 Other assets 12,298 Goodwill 445,954 Fair value of assets acquired 1,273,266 Liabilities assumed Accounts payable 16,022 Accrued liabilities 41,555 Capital lease obligations 7,486 Long term deferred tax liability 201,358 Other long-term liabilities 4,504 Non-controlling interest 922 Total cost of acquisition $ 1,001,419 Based upon the allocation, the value assigned to intangible assets and goodwill totaled $1,037.7 million . The goodwill was generated primarily as a result of expected synergies to be achieved because of the Boulder Brands 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 $446.0 million (tax deductible goodwill of $85.5 million resulted from the Boulder Brands acquisition). Goodwill was allocated to the Frozen ( $9.1 million ), Grocery ( $114.4 million ), Boulder ( $293.6 million ) and Specialty ( $28.9 million ) segments. The Boulder Brands acquisition was financed through borrowings of $550.0 million in incremental term loans (the "Tranche I Term Loans") due 2023 (subsequently refinanced in February 2017 ( Note 11 )), $350.0 million of 5.875% Senior Notes (the " 5.875% Senior Notes) due 2024 and $118.3 million of cash on hand, prior to transaction costs of $6.8 million and debt acquisition costs of $24.0 million in the nine months ended September 25, 2016 . Included in the acquisition costs of $6.8 million are $6.1 million of merger, acquisition and advisory fees and $0.7 million of other costs. The transaction costs are recorded in Other expense, 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 the Boulder Brands acquisition occurred on December 29, 2014. These amounts adjusted Boulder Brand'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 nine months ended September 25, 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 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: Nine months ended September 25, 2016 (unaudited) Net sales $ 2,287.1 Net earnings $ 154.0 Acquisition of Beaver Dam manufacturing business (the "Beaver Dam acquisition") On August 7, 2017, the Company agreed to purchase a manufacturing business located in Beaver Dam, Wisconsin. The cost of the acquisition is expected to be $37.5 million which is expected to be financed through cash on hand. This business is an industrial frozen and refrigerated food production and storage facility that will be integrated into the Frozen segment. The acquisition is expected to close by the end of the fourth quarter of 2017.

Fair Value Measurements

Fair Value Measurements	9 Months Ended
	Sep. 24, 2017
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: September 24, 2017 Fair Value Measurements Using Fair Value Hierarchy December 25, 2016 Fair Value Measurements Using Fair Value Hierarchy Level 1 Level 2 Level 3 Level 1 Level 2 Level 3 Assets Interest rate derivatives $ 2,233 $ — $ 2,233 $ — $ — $ — $ — $ — Foreign currency derivatives — — — — 86 — 86 — Commodity derivatives 1,980 — 1,980 — 2,833 — 2,833 — Total assets at fair value $ 4,213 $ — $ 4,213 $ — $ 2,919 $ — $ 2,919 $ — Liabilities Interest rate derivatives $ 635 $ — $ 635 $ — $ 16,852 $ — $ 16,852 $ — Foreign currency derivatives 1,506 — 1,506 — — — — — Commodity derivatives 90 — 90 — 327 — 327 — Total liabilities at fair value $ 2,231 $ — $ 2,231 $ — $ 17,179 $ — $ 17,179 $ — 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. Other than the Tradename discussed below, the Company had no fair value measurements based upon significant unobservable inputs (Level 3) as of September 24, 2017 or December 25, 2016 . In addition to the instruments named above, the Company also makes fair value measurements in connection with any goodwill and tradename impairment testing. These measurements fall into Level 3 of the fair value hierarchy.

Other Expense, net

Other Expense, net	9 Months Ended
	Sep. 24, 2017
Other Income and Expenses [Abstract]
Other Expense, net	Other Expense, net Other Expense (Income), net Three months ended Nine months ended September 24, September 25, September 24, September 25, Other expense, net consists of: Amortization of intangibles/other assets $ 2,486 $ 4,309 $ 13,353 $ 12,665 Foreign exchange (gains)/losses (1,482 ) 256 (1,880 ) (1,027 ) Boulder Brands acquisition costs — — — 6,781 Royalty income and other (229 ) (211 ) (1,180 ) (1,181 ) Total other expense, net $ 775 $ 4,354 $ 10,293 $ 17,238 Foreign exchange gains. These represent foreign exchange gains 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	9 Months Ended
	Sep. 24, 2017
Disclosure of Compensation Related Costs, Share-based Payments [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 the Amended and Restated 2013 Omnibus Incentive Plan (the “Incentive Plan”). Equity-based compensation expense recognized during the period is based on the fair 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 Nine months ended September 24, 2017 September 25, 2016 September 24, 2017 September 25, 2016 Cost of products sold $ 491 $ 91 $ 1,373 $ 994 Marketing and selling expenses 1,094 1,500 4,007 4,058 Administrative expenses (a) 2,734 2,517 8,288 3,930 Research and development expenses 151 144 458 401 Pre-tax equity-based compensation expense 4,470 4,252 14,126 9,383 Income tax benefit (1,705 ) (1,616 ) (5,379 ) (3,509 ) Net equity-based compensation expense $ 2,765 $ 2,636 $ 8,747 $ 5,874 (a) The departure of the Company's previous Chief Executive Officer ("CEO") in the second quarter of 2016 resulted in income being recognized due to the forfeiture of unvested awards. Amended and Restated 2013 Omnibus Incentive Plan The Incentive Plan provides 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 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 grants 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 second quarter of 2017, as part of our ongoing equity compensation program: • We granted 376,849 nonqualified stock options with grant date fair values of $12.46 and exercise prices of $57.87 using the BlackScholes pricing method to value the awards. • We granted 152,429 PSU's with grant date fair values of $67.04 using the Monte Carlo simulation model to value the awards. • We granted 147,892 RSU's with grant date fair values of $57.87 , which was the closing price of our stock on the date of grant. 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 Nine months ended September 24, 2017 September 25, 2016 September 24, 2017 September 25, 2016 Weighted-average common shares 118,328,538 117,224,410 118,022,127 116,666,296 Effect of dilutive securities: 1,361,540 1,165,356 1,520,691 1,256,560 Dilutive potential common shares 119,690,078 118,389,766 119,542,818 117,922,856 Dilutive potential common shares are calculated in accordance with the treasury stock method, which assumes that proceeds from the exercise of all 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 and nine months ended September 24, 2017 , conversion of securities totaling 356,585 and 345,848 , respectively, into common share equivalents were excluded from this calculation as their effect would have been anti-dilutive. For the three and nine months ended September 25, 2016 , conversion of securities totaling 640,650 and 499,192 , 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	9 Months Ended
	Sep. 24, 2017
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, December 25, 2016 $ (3,989 ) $ (8,234 ) $ (39,346 ) $ (51,569 ) Other comprehensive (loss)/income before reclassification 7,726 (2,796 ) — 4,930 Amounts reclassified from accumulated other comprehensive loss — 13,005 524 13,529 Net current period other comprehensive (loss)/income 7,726 10,209 524 18,459 Balance, September 24, 2017 $ 3,737 $ 1,975 $ (38,822 ) $ (33,110 ) Currency translation adjustments Gains (Losses) on cash flow hedges Change in pensions Total Balance, December 27, 2015 $ (6,418 ) $ (9,232 ) $ (43,738 ) $ (59,388 ) Other comprehensive loss before reclassification 4,040 (11,402 ) — (7,362 ) Amounts reclassified from accumulated other comprehensive loss — 3,803 575 4,378 Net current period other comprehensive (loss)/income 4,040 (7,599 ) 575 (2,984 ) Balance, September 25, 2016 $ (2,378 ) $ (16,831 ) $ (43,163 ) $ (62,372 ) The following table presents amounts reclassified out of Accumulated Other Comprehensive Loss ("AOCL") and into Net earnings for the three and nine months ended September 24, 2017 and September 25, 2016 , respectively. Amounts Reclassified from AOCL Three months ended Nine months ended Details about Accumulated Other Comprehensive Loss Components September 24, 2017 September 25, 2016 September 24, 2017 September 25, 2016 Reclassified from AOCL to: Gains and (losses) on financial instrument contracts Interest rate contracts $ 965 $ (2,606 ) $ (20,687 ) $ (6,277 ) Interest expense Foreign exchange contracts (332 ) 46 (277 ) 101 Cost of products sold Total pre-tax 633 (2,560 ) (20,964 ) (6,176 ) Tax (expense) benefit (286 ) 986 7,959 2,373 Provision for income taxes Net of tax 347 (1,574 ) (13,005 ) (3,803 ) Pension actuarial assumption adjustments Amortization of actuarial loss (269 ) (309 ) (847 ) (926 ) (a) Cost of products sold Tax benefit 102 117 323 351 Provision for income taxes Net of tax (167 ) (192 ) (524 ) (575 ) Net reclassifications into net earnings $ 180 $ (1,766 ) $ (13,529 ) $ (4,378 ) (a) This is included in the computation of net periodic pension cost (see Note 12 for additional details).

Balance Sheet Information

Balance Sheet Information	9 Months Ended
	Sep. 24, 2017
Organization, Consolidation and Presentation of Financial Statements [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 these amounts. 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: September 24, December 25, 2016 Customers $ 300,054 $ 292,029 Allowances for cash discounts, bad debts and returns (10,782 ) (12,335 ) Subtotal 289,272 279,694 Other receivables 10,909 9,888 Total $ 300,181 $ 289,582 Inventories. Inventories are as follows: September 24, December 25, Raw materials $ 84,885 $ 81,660 Work in progress (1) 58,471 55,068 Finished product 400,287 308,763 Total $ 543,643 $ 445,491 (1) 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: September 24, 2017 December 25, 2016 Prepaid expenses and other $ 10,836 $ 9,911 Prepaid income taxes 5,306 776 Total $ 16,142 $ 10,687 Plant Assets. Plant assets are as follows: September 24, 2017 December 25, 2016 Land $ 14,948 $ 15,720 Buildings 298,444 272,510 Machinery and equipment 898,399 826,344 Projects in progress 52,218 100,168 Subtotal 1,264,009 1,214,742 Accumulated depreciation (569,615 ) (491,397 ) Total $ 694,394 $ 723,345 Depreciation was $24.0 million and $94.1 million during the three and nine months ended September 24, 2017 , respectively, which included accelerated depreciation charges as described in Note 10. Depreciation was $22.8 million and $66.1 million during the three and nine months ended September 25, 2016 , respectively. As of September 24, 2017 and December 25, 2016 , Plant Assets included assets under capital lease with a book value of $61.1 million and $38.1 million (net of accumulated depreciation of $17.3 million and $14.3 million ), respectively. Accrued Liabilities. Accrued liabilities are as follows: September 24, December 25, Employee compensation and benefits $ 53,931 $ 65,402 Interest payable 15,794 23,854 Consumer coupons 5,725 5,048 Accrued restructuring charges (Note 10) 3,216 7,587 Accrued financial instrument contracts (Note 13) 1,237 4,940 Accrued broker commissions 8,757 7,982 Accrued income taxes 4,845 29,173 Other 23,247 22,755 Total $ 116,752 $ 166,741 Other Long-Term Liabilities. Other long-term liabilities are as follows: September 24, December 25, Employee compensation and benefits $ 13,663 $ 12,630 Long-term rent liability and deferred rent allowances 6,016 6,794 Liability for uncertain tax positions 7,787 9,786 Accrued financial instrument contracts (Note 13) 994 12,239 Other 4,734 6,080 Total $ 33,194 $ 47,529

Goodwill, Tradenames and Other

Goodwill, Tradenames and Other Assets	9 Months Ended
	Sep. 24, 2017
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill, Tradenames and Other Assets	Goodwill, Tradenames and Other Assets Goodwill Goodwill by segment is as follows: Frozen Grocery Boulder Specialty Total Balance, December 25, 2016 $ 750,019 $ 860,972 $ 364,883 $ 187,282 $ 2,163,156 Foreign currency adjustment 5,331 — — — 5,331 Balance, September 24, 2017 $ 755,350 $ 860,972 $ 364,883 $ 187,282 $ 2,168,487 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 2017, which indicated no impairment. Tradenames Tradenames by segment are as follows: Frozen Grocery Boulder Specialty Total Balance, December 25, 2016 $ 790,738 $ 1,260,912 $ 442,808 $ 35,100 $ 2,529,558 Foreign currency adjustment 424 — — — 424 Impairments (52,740 ) (7,290 ) — (6,500 ) $ (66,530 ) Balance, September 24, 2017 $ 738,422 $ 1,253,622 $ 442,808 $ 28,600 $ 2,463,452 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. Upon completion of the annual testing in the third quarter of 2017, the Company recorded tradename impairments of $24.8 million on Celeste, $6.5 million on Snyder of Berlin, $4.2 million on Nalley, $3.1 million on Bernstein and $0.5 million on Swanson. Celeste and Swanson are reported in the Frozen segment, Nalley and Bernstein are reported in the Grocery segment, and Snyder of Berlin is reported in the Specialty segment. These charges were the result of the Company's reassessment of the long-term sales projections for the brands during our annual planning cycle which occurs during the third quarter each year as well as a 50 basis point increase in the weighted average cost of capital assumed in the calculation. The total carrying value of these five tradenames as of September 24, 2017 is $25.4 million . As a result of the Aunt Jemima retail and foodservice frozen breakfast products exit in the second quarter of 2017, the Company recorded a tradename impairment charge of $27.4 million on the related tradename, which resulted in a carrying value of $0 . The charge is reported in the Frozen segment. See Note 10 for further details. To estimate the fair value of our Tradenames we use the relief from royalty method, which utilizes forecasted discounted cash flows to estimate the fair value. The utilization of this method requires us to make significant assumptions including sales growth rates, implied royalty rates and discount rates. In the course of our testing, other than the recently acquired Boulder Brands tradenames, we identified an additional five tradenames which do not have a fair value that exceeded their carrying value by at least 15% . The total carrying value of these tradenames as of September 24, 2017 is $429.8 million . Other Assets September 24, 2017 Weighted Avg Life Gross Carrying Amount Accumulated Amortization Net Amortizable intangibles Recipes 10 $ 51,526 $ (46,420 ) $ 5,106 Customer relationships - Distributors 34 176,379 (57,739 ) 118,640 Customer relationships - Food Service 10 11,400 (3,501 ) 7,899 Customer relationships - Private Label 7 1,290 (1,290 ) — Total amortizable intangibles $ 240,595 $ (108,950 ) $ 131,645 Financial instruments (see Note 13) 1,284 — 1,284 Other (1) 31,599 (4,973 ) 26,626 Total other assets, net $ 159,555 Amortizable intangibles by segment Frozen $ 39,733 Grocery 47,662 Boulder 33,727 Specialty 10,523 $ 131,645 December 25, 2016 Weighted Avg Life Gross Carrying Amount Accumulated Amortization Net Amortizable intangibles Recipes 10 $ 60,109 $ (53,130 ) $ 6,979 Customer relationships - Distributors 34 182,733 (54,678 ) 128,055 Customer relationships - Food Service 10 11,400 (2,155 ) 9,245 Customer relationships - Private Label 7 1,290 (611 ) 679 License 7 6,175 (6,175 ) — Total amortizable intangibles $ 261,707 $ (116,749 ) $ 144,958 Financial instruments (see Note 13) 2,288 — 2,288 Other (1) 30,646 (4,821 ) 25,825 Total other assets, net $ 173,071 Amortizable intangibles by segment Frozen $ 46,158 Grocery 50,405 Boulder (2) 35,710 Specialty (2) 12,685 $ 144,958 (1) As of September 24, 2017 and December 25, 2016 , Other primarily consists of cost basis investments in companies in the natural and organic food and beverage industries acquired through the Boulder Brands acquisition as well as security deposits, supplemental savings plan investments and debt acquisition costs associated with the Company's revolving credit facility. (2) The amounts previously reported as amortizable intangible assets as of December 25, 2016 have been revised in the table above to correct the allocation amongst the segments. This resulted in the reclassification of approximately $9.2 million of amortizable intangible assets from the Boulder segment to the Specialty segment as of December 25, 2016. Amortization of intangible assets was $2.5 million and $13.4 million for the three and nine months ended September 24, 2017 , respectively, which included accelerated amortization charges as described in Note 10. Amortization of intangible assets was $4.3 million and $12.7 million for the three and nine months ended September 25, 2016 , respectively. Estimated amortization expense for each of the next five years and thereafter is as follows: remainder of 2017 - $2.7 million ; 2018 - $9.3 million ; 2019 - $8.6 million ; 2020 - $7.9 million ; 2021 - $6.6 million and thereafter - $96.7 million .

Restructuring Charges

Restructuring Charges	9 Months Ended
	Sep. 24, 2017
Restructuring and Related Activities [Abstract]
Restructuring Charges	Restructuring Charges Aunt Jemima retail and foodservice frozen breakfast products exit (the "Exit") On May 8, 2017, in connection with the Company's ongoing portfolio strategic assessment and margin roadmap, it exited certain low-margin and non-strategic Aunt Jemima retail and foodservice frozen breakfast products following the Company's voluntary recall discussed in Note 14. This decision resulted in restructuring charges primarily related to accelerated depreciation, asset impairment, charges to adjust inventory to net realizable value, workforce reductions and other charges. These actions and the associated charges detailed below are substantially complete. In the second quarter of 2017, the Company recorded $64.2 million of charges related to the Exit which consisted of intangible asset impairment charges of $31.2 million , accelerated depreciation charges of $23.6 million , charges to adjust inventory to net realizable value of $4.6 million and employee termination costs of $1.5 million . In addition, the Company also recorded $3.3 million of contract termination and other fees during the same time period. The net impact on 2017 pre-tax earnings of $64.2 million is included in the various lines of the Consolidated Statement of Operations as follows: $33.0 million in Cost of products sold, $27.4 million of Tradename impairment charges and accelerated amortization charges of $3.8 million in Other expense related to frozen breakfast products customer relationships. Of the total charges, $49.4 million is recorded in the Frozen segment and $14.8 million in the Specialty segment. The following table summarizes charges accrued as of September 24, 2017 related to the Exit. These amounts are recorded in our Consolidated Balance Sheet in Accrued Liabilities. Balance Balance Description December 25, 2016 Expense Payments September 24, 2017 Accrued restructuring charges $ — $ 4,324 $ (1,401 ) $ 2,923 Boulder Brands Restructuring As a result of the Boulder Brands acquisition, the Company incurred $0.6 million and $ 17.3 million of restructuring charges in the three and nine months ended September 25, 2016 , primarily related to employee termination and retention benefits. Charges incurred in the three and nine months ended September 24, 2017 were immaterial. The following table summarizes charges accrued as of September 24, 2017 . These amounts are recorded in our Consolidated Balance Sheet in Accrued Liabilities. Balance Balance Description December 25, 2016 Expense Payments September 24, 2017 Accrued restructuring charges $ 7,587 $ 37 $ (7,331 ) $ 293

Debt and Interest Expense

Debt and Interest Expense	9 Months Ended
	Sep. 24, 2017
Debt Disclosure [Abstract]
Debt and Interest Expense	Debt and Interest Expense September 24, December 25, Short-term borrowings - Notes payable $ 1,389 $ 2,389 Total short-term borrowings $ 1,389 $ 2,389 Long-term debt - Tranche B Term Loans due 2024 $ 2,250,690 $ — - Tranche G Term Loans due 2020 — 1,409,625 - Tranche H Term Loans due 2020 — 509,250 - Tranche I Term Loans due 2023 — 545,875 - 4.875% Senior Notes due 2021 350,000 350,000 - 5.875% Senior Notes due 2024 350,000 350,000 - 3.0% Note payable to Gilster Mary Lee Corporation 2,277 5,176 - Unamortized discount on long term debt and deferred financing costs (22,910 ) (41,954 ) - Capital lease obligations 41,131 36,325 2,971,188 3,164,297 Less: current portion of long-term obligations 34,813 23,801 Total long-term debt $ 2,936,375 $ 3,140,496 Interest expense Three months ended Nine months ended September 24, September 25, September 24, September 25, Interest expense $ 29,061 $ 30,845 $ 85,555 $ 89,645 Amortization of debt acquisition costs and original issue discounts 1,029 2,422 3,627 7,079 Non-cash recognition of deferred costs related to refinancing — 600 28,494 600 Settlement of hedges related to refinancing — — 20,722 — Interest rate swap (gains)/losses (965 ) 2,606 (35 ) 6,277 Total interest expense $ 29,125 $ 36,473 $ 138,363 $ 103,601 Third Amended and Restated Credit Agreement On February 3, 2017, Pinnacle Foods Finance LLC, (1) entered into the fifth amendment to the Second Amended and Restated Credit Agreement, which provided for a seven year term loan facility in the amount of $2,262.0 million (the "Tranche B Term Loans"), (2) replaced the existing revolving credit facility with a new five year $225.0 million revolving credit facility, and (3) amended and restated the existing credit agreement (the "Third Amended and Restated Credit Agreement") in its entirety to make certain other amendments and modifications (the "Refinancing"). As a result of the Refinancing, Pinnacle Foods Finance LLC used the proceeds from the Tranche B Term Loans and $213.1 million of cash on hand to repay all existing indebtedness outstanding under the then existing Third Amended and Restated Credit Agreement, consisting of (a) $1,409.6 million of Tranche G Term Loans, (b) $507.9 million of Tranche H Term Loans and (c) $544.5 million of Tranche I Term Loans. In connection with the Refinancing, Pinnacle Foods Finance LLC incurred $12.9 million of debt acquisition costs and original issue discounts, which were recorded as a reduction of the carrying value of debt and are detailed below. Pinnacle Foods Finance LLC also incurred a non-cash charge of $28.5 million related to existing debt acquisition costs and original issue discounts. The Tranche B Term Loans bear interest at a floating rate and are maintained as base rate loans or as eurocurrency rate loans. Base rate loans bear interest at the base rate plus the applicable base rate margin, as described in the Third Amended and Restated Credit Agreement. The base rate is defined as the highest of (i) the administrative agent's prime rate, (ii) the federal funds effective rate plus 1/2 of 1.00% and (iii) the eurocurrency rate that would be payable on such day for a eurocurrency rate loan with a one-month interest period plus 1.00% . Eurocurrency rate loans bear interest at the adjusted eurocurrency rate plus the applicable eurocurrency rate margin, as described in the Third Amended and Restated Credit Agreement. The eurocurrency rate is determined by reference to the British Bankers Association "BBA" LIBOR rate for the interest period relevant to such borrowing. With respect to Tranche B Term Loans , the eurocurrency rate shall be no less than 0.00% per annum and the base rate shall be no less than 1.00% per annum. The interest rate margin for Tranche B Term Loans under the Third Amended and Restated Credit Agreement is 1.00% , in the case of the base rate loans and 2.00% , in the case of Eurocurrency rate loans. The obligations under the Third Amended and Restated Credit Agreement are unconditionally and irrevocably guaranteed by Peak Finance Holdings LLC, any subsidiary of Peak Finance Holdings LLC that directly or indirectly owns 100% of the issued and outstanding equity interests of Pinnacle Foods Finance LLC, subject to certain exceptions, each of Pinnacle Foods Finance LLC's direct or indirect material wholly-owned domestic subsidiaries (collectively, the "Guarantors") and by the Company effective with the 2013 Refinancing. In addition, subject to certain exceptions and qualifications, borrowings under the Third Amended and Restated Credit Agreement are secured by first priority or equivalent security interests in (i) all the capital stock of, or other equity interests in, each direct or indirect domestic material subsidiary of Pinnacle Foods Finance LLC and 65% of the capital stock of, or other equity interests in, each direct material "first tier" foreign subsidiary of Pinnacle Foods Finance LLC and (ii) certain tangible and intangible assets of Pinnacle Foods Finance LLC and those of the Guarantors (subject to certain exceptions and qualifications). A commitment fee of 0.30% per annum is applied to the unused portion of the revolving credit facility. Pinnacle Foods Finance LLC pays a fee for all outstanding letters of credit drawn against the revolving credit facility at an annual rate equivalent to the applicable eurocurrency rate margin then in effect under the revolving credit facility, plus the fronting fee payable in respect of the applicable letter of credit. The fronting fee is equal to 0.125% per annum of the daily maximum amount then available to be drawn under such letter of credit. The fronting fees are computed on a quarterly basis in arrears. Total letters of credit issued under the revolving credit facility cannot exceed $50.0 million. Under the terms of the Third Amended and Restated Credit Agreement, Pinnacle Foods Finance LLC is required to use 50% of its "Excess Cash Flow" to prepay the term loans under the Senior Secured Credit Facility (which percentage will be reduced to 25% at a total net leverage ratio of between 4.50 and 5.49 and to 0% at a total net leverage ratio below 4.50 ). Excess Cash Flow is defined as consolidated net income (as defined), as adjusted for certain items, including (1) all non-cash charges and credits included in arriving at consolidated net income, (2) changes in working capital, (3) capital expenditures (to the extent they were not financed with debt), (4) the aggregate amount of principal payments on indebtedness and (5) certain other items defined in the Senior Secured Credit Facility. The term loans under the Senior Secured Credit Facility amortize in quarterly installments of 0.25% of their aggregate funded total principal amount. The scheduled principal payments of the Tranche B Term Loans outstanding as of September 24, 2017 are $11.3 million in 2017, $17.0 million in 2018, $22.6 million in 2019, $22.6 million in 2020, $22.6 million in 2021, $22.6 million in 2022, $28.3 million in 2023 and $2,103.7 million thereafter. Pursuant to the terms of the Senior Secured Credit Facility, Pinnacle Foods Finance LLC is required to maintain a ratio of Net First Lien Secured Debt to Adjusted EBITDA of no greater than 5.75 to 1.00. Net First Lien Secured Debt is defined as aggregate consolidated secured indebtedness, less the aggregate amount of all unrestricted cash and cash equivalents. In addition, under the Senior Secured Credit Facility and the indenture governing the Senior Notes, Pinnacle Foods Finance LLC's ability to engage in activities such as incurring additional indebtedness, making investments and paying dividends is tied to the Senior Secured Leverage Ratio (which is currently the same as the ratio of Net First Lien Secured Debt to Adjusted EBITDA described above), in the case of the Senior Secured Credit Facility, or to the ratio of Adjusted EBITDA to fixed charges for the most recently concluded four consecutive fiscal quarters, in the case of the Senior Notes. The Senior Secured Credit Facility also permits restricted payments up to an aggregate amount of (together with certain other amounts) the greater of $75 million and 2% of Pinnacle Foods Finance LLC's consolidated total assets, so long as no default has occurred and is continuing and its pro forma Senior Secured Leverage Ratio would be no greater than 4.25 to 1.00. As of September 24, 2017 , the Company is in compliance with all covenants and other obligations under the Senior Secured Credit Facility and the indenture governing the Senior Notes. Senior Notes To partially fund the Boulder Brands acquisition, on January 15, 2016, as described in Note 3 , Pinnacle Foods Finance LLC 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 LLC, effectively subordinated to all existing and future senior secured indebtedness of Pinnacle Foods Finance LLC 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 LLC’s wholly-owned domestic subsidiaries that guarantee other indebtedness of Pinnacle Foods Finance LLC and by the Company. See Note 18 for Guarantor and Nonguarantor Financial Statements. Pinnacle Foods Finance LLC 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 LLC may redeem the 4.875% Senior Notes at the redemption prices listed below, if redeemed during the twelve-month period beginning on May 1st of each of the years indicated below: Year Percentage 2017 102.438% 2018 101.219% 2019 and thereafter 100.000% Pinnacle Foods Finance LLC 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, until January 15, 2019 for the 5.875% Senior Notes, Pinnacle Foods Finance LLC may redeem up to 35% of the aggregate principal amount of the 5.875% Senior Notes at a redemption price equal to 100% of the aggregate principal amount thereof, 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 LLC 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 part of the Refinancing, debt acquisition costs and original issue discounts of $12.9 million were incurred and recorded as a reduction of the carrying value of debt during the nine months ended September 24, 2017 while non-cash charges of $28.5 million related to existing debt acquisition costs and original issue discounts were recognized in the period. 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 $ 1.0 million and $3.5 million during the three and nine months ended September 24, 2017 . Amortization of these costs were $ 2.3 million and $6.7 million during the three and nine months ended September 25, 2016 . The following summarizes debt acquisition cost and original issue discount activity during the nine months ended September 24, 2017 : Gross Carrying Amount Accumulated Amortization Net Balance, December 25, 2016 $ 82,750 $ (40,796 ) $ 41,954 Additions 12,937 — 12,937 Amortization — (3,487 ) (3,487 ) Recognition of deferred costs related to the Refinancing (65,998 ) 37,504 (28,494 ) Balance, September 24, 2017 $ 29,689 $ (6,779 ) $ 22,910 Estimated fair value The estimated fair value of the Company’s long-term debt, including the current portion, as of September 24, 2017 , is as follows: September 24, 2017 Issue Face Value Fair Value Tranche B Term Loans 2,250,690 2,252,941 3.0% Note payable to Gilster Mary Lee Corporation 2,277 2,277 4.875% Senior Notes 350,000 357,000 5.875% Senior Notes 350,000 372,313 $ 2,952,967 $ 2,984,531 The estimated fair value of the Company’s long-term debt, including the current portion, as of December 25, 2016 , is as follows: December 25, 2016 Issue Face Value Fair Value Tranche G Term Loans $ 1,409,625 $ 1,423,721 Tranche H Term Loans 509,250 514,343 Tranche I Term Loans 545,875 554,745 3.0% Note payable to Gilster Mary Lee Corporation 5,176 5,176 4.875% Senior Notes 350,000 359,625 5.875% Senior Notes 350,000 369,250 $ 3,169,926 $ 3,226,860 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	9 Months Ended
	Sep. 24, 2017
Retirement Benefits, Description [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, three non-qualified supplemental savings plans and the Company 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 and 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 Nine months ended Pension Benefits September 24, September 25, September 24, September 25, Interest cost $ 1,993 $ 2,628 $ 5,978 $ 7,885 Expected return on assets (2,753 ) (2,838 ) (8,260 ) (8,513 ) Amortization of actuarial loss 269 309 808 926 Net periodic (benefit)/cost $ (491 ) $ 99 $ (1,474 ) $ 298 Cash Flows Contributions. In fiscal 2017 , the Company does not expect to make any significant contributions to the Plan. The Company made contributions to the Plan totaling $0.3 million in fiscal 2016 . 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 and nine months ended September 24, 2017 , contributions to the UFCW Plan were $0.2 million and $0.5 million , respectively. For the three and nine months ended September 25, 2016 , contributions to the UFCW Plan were $0.2 million and $0.5 million , 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, 2016. 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	9 Months Ended
	Sep. 24, 2017
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 and nine months ended September 24, 2017 and September 25, 2016 , such derivatives were used to hedge the variable cash flows associated with existing variable-rate debt. The Refinancing ( Note 11 ) resulted in significant changes to the Company's debt obligations. For the interest rate swaps in place at the time that were scheduled to mature between April 2017 and April 2020, it became probable that the associated original forecasted transactions would not occur. As such, the Company discontinued hedge accounting, accelerated the reclassification of amounts in Accumulated other comprehensive loss ("AOCL") and settled the interest rate swaps with the various counter parties. In the first quarter of 2017, these accelerated amounts resulted in a $20.7 million charge to interest expense ( $13.2 million , net of tax benefits). Subsequent to the Refinancing, the Company entered into new interest rate swap agreements with various financial institutions. As a result, $1.5 billion of debt is hedged in 2017 at a rate of 0.96% , $1.0 billion in 2018 at a rate of 1.48% , and $750 million in 2019 at a rate of 1.81% . In the second quarter of 2017, the Company entered into additional interest rate swap agreements and as a result an additional $250 million of debt is hedged in 2019 at a rate of 1.76% , $500 million in 2020 at 2.04% and $500 million in 2021 at a rate of 2.17% . As of September 24, 2017 , 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 $ 1,500,000 0.96% - 02.17% USD-LIBOR-BBA Feb 2017 - May 2017 Jan 2018 - Feb 2022 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 $1.6 million will be reclassified as a decrease 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 September 24, 2017 , 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 15 $ 45,000 $ 34,940 1.283 - 1.300 Jan 2017 - Jul 2017 Oct 2017 - Dec 2018 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. During the next twelve months, the Company estimates that an additional $1.2 million will be reclassified as an increase to Cost of Products Sold expense. 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 September 24, 2017 , 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 Fuel Contracts 31 10,404,983 Gallons 1.25 - 1.75 per Gallon Feb 2016 - Apr 2017 Sep 2017 - Dec 2018 Natural Gas Contracts 32 1,764,572 MMBTU's 2.81 - 3.49 per MMBTU Oct 2016 - Mar 2017 Oct 2017 - Dec 2018 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 September 24, 2017 and December 25, 2016 . 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 Other current assets $ 1,264 Accrued liabilities $ — Other assets, net 969 Other long-term liabilities 635 Foreign Exchange Contracts Other current assets — Accrued liabilities 1,147 Other assets, net — Other long-term liabilities 359 Total derivatives designated as hedging instruments $ 2,233 $ 2,141 Derivatives not designated as hedging instruments Commodity Contracts Other current assets $ 1,666 Accrued liabilities $ 90 Other assets, net 314 Other long-term liabilities — Total derivatives not designated as hedging instruments $ 1,980 $ 90 Balance Sheet Location Fair Value Balance Sheet Location Fair Value Derivatives designated as hedging instruments Interest Rate Contracts Other current assets $ — Accrued liabilities $ 4,613 Other assets, net — Other long-term liabilities 12,239 Foreign Exchange Contracts Other current assets 86 Accrued liabilities — Total derivatives designated as hedging instruments $ 86 $ 16,852 Derivatives not designated as hedging instruments Commodity Contracts Other current assets $ 545 Accrued liabilities $ 327 Other assets, net 2,288 Other long-term liabilities — Total derivatives not designated as hedging instruments $ 2,833 $ 327 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 September 24, 2017 and December 25, 2016 would be adjusted as detailed in the following table: September 24, 2017 December 25, 2016 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 $ 4,213 (2,130 ) $ 2,083 $ 2,919 (1,770 ) $ 1,149 Total liability derivatives $ 2,231 (2,130 ) $ 101 $ 17,179 (1,770 ) $ 15,409 The table below presents the effect of the Company’s derivative financial instruments in the Consolidated Statements of Operations and AOCL for the three and nine months ended September 24, 2017 and September 25, 2016 . 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 $ 2,633 Interest expense $ 965 Interest expense $ — Foreign Exchange Contracts (2,088 ) Cost of products sold (332 ) Cost of products sold 2 Three months ended September 24, 2017 $ 545 $ 633 $ 2 Interest Rate Contracts $ (2,236 ) Interest expense $ (20,687 ) (a) Interest expense $ — Foreign Exchange Contracts (1,872 ) Cost of products sold (277 ) Cost of products sold 3 Nine months ended September 24, 2017 $ (4,108 ) $ (20,964 ) $ 3 Interest Rate Contracts $ 441 Interest expense $ (2,606 ) Interest expense $ — Foreign Exchange Contracts 96 Cost of products sold 46 Cost of products sold (1 ) Three months ended September 25, 2016 $ 537 $ (2,560 ) $ (1 ) Interest Rate Contracts $ (18,321 ) Interest expense $ (6,277 ) Interest expense $ — Foreign Exchange Contracts (259 ) Cost of products sold 101 Cost of products sold (8 ) Nine months ended September 25, 2016 $ (18,580 ) $ (6,176 ) $ (8 ) Derivatives Not Designated as Hedging Instruments Recognized in Earnings in: Recognized in Earnings Commodity Contracts Cost of products sold $ 3,713 Interest Rate Contracts Interest expense — Three months ended September 24, 2017 $ 3,713 Commodity Contracts Cost of products sold $ (290 ) Interest Rate Contracts Interest expense 20,723 Nine months ended September 24, 2017 $ 20,433 Commodity Contracts Cost of products sold $ (278 ) Three months ended September 25, 2016 $ (278 ) Commodity Contracts Cost of products sold $ 1,489 Nine months ended September 25, 2016 $ 1,489 (a) Includes $20.7 million of accelerated reclassifications out of AOCL, related to the Refinancing. 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 September 24, 2017 , the Company has not posted any collateral related to these agreements. If the Company had breached this provision at September 24, 2017 , 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 September 24, 2017 and December 25, 2016 . September 24, 2017 Asset/(Liability) Counterparty Contract Type Termination Value Performance Risk Adjustment Accrued Interest Fair Value (excluding interest) Barclays Interest Rate Contracts $ 735 $ 30 $ 75 $ 690 Foreign Exchange Contracts (1,168 ) 34 — (1,134 ) Commodity Contracts 343 — — 343 Bank of America Foreign Exchange Contracts (374 ) 2 — (372 ) Commodity Contracts 1,137 14 — 1,151 Credit Suisse Interest Rate Contracts 757 30 76 711 Macquarie Commodity Contracts 396 — — 396 Goldman Sachs Interest Rate Contracts (77 ) 347 73 197 Total $ 1,749 $ 457 $ 224 $ 1,982 December 25, 2016 Asset/(Liability) Counterparty Contract Type Termination Value Performance Risk Adjustment Accrued Interest Fair Value (excluding interest) Barclays Interest Rate Contracts $ (10,091 ) $ 422 $ (536 ) $ (9,133 ) Foreign Exchange Contracts 86 — — 86 Commodity Contracts 569 (2 ) — 567 Bank of America Interest Rate Contracts (7,474 ) 481 — (6,992 ) Commodity Contracts 790 — — 790 Credit Suisse Interest Rate Contracts (1,141 ) 7 (407 ) (727 ) Macquarie Commodity Contracts 1,149 — — 1,149 Total $ (16,113 ) $ 909 $ (943 ) $ (14,260 )

Commitments and Contingencies

Commitments and Contingencies	9 Months Ended
	Sep. 24, 2017
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. Aunt Jemima retail and foodservice frozen breakfast products recall (the "Recall") On May 5, 2017, the Company issued a voluntary recall for certain Aunt Jemima retail and foodservice frozen breakfast products due to potential bacterial contamination. The cost impact of the Recall for the three months ended ended September 24, 2017 is a charge to gross margin of $3.4 million , of which $2.8 million is recorded as a reduction of Net Sales related to customer returns with the remaining $0.6 million relating to freight and disposal costs, charged directly to Cost of products sold. The cost impact of the Recall for the nine months ended ended September 24, 2017 is a charge to gross margin of $12.0 million , of which $9.9 million is recorded as a reduction of Net Sales related to customer returns with the remaining $2.1 million relating to freight and disposal costs, charged directly to Cost of products sold. Of these costs, $6.4 million is reported in the Frozen segment, with an additional $5.6 million recorded in the Specialty segment. As of September 24, 2017 , the reserve related to the Recall remaining on the Company's Consolidated Balance Sheets is $1.9 million in Accrued liabilities. The Company has insurance coverage that it expects will cover a portion of the cost of the Recall. Any insurance proceeds will be recorded in the period they are received.

Segments

Segments	9 Months Ended
	Sep. 24, 2017
Segment Reporting [Abstract]
Segments	Segments The Company is a leading manufacturer, marketer and distributor of high quality, branded food products in North America. In the fourth quarter of fiscal 2016 during which the integration of the Boulder Brands acquisition was substantially complete, the Company reorganized its reporting structure, resulting in a change to its reportable segments. The new segments, which mirror the manner in which the businesses will be managed, are Frozen, Grocery, Boulder and Specialty. The Boulder Brands acquisition added the Udi's , Glutino , Smart Balance , Earth Balance and EVOL brands to the Company's portfolio, as well as complementary foodservice, private label and Canadian businesses. The new segment structure aligns each of these businesses with related Pinnacle businesses into four new reportable segments, the composition of which is provided below. The Frozen segment is comprised of the retail businesses of the Company’s frozen brands, including vegetables ( Birds Eye ), complete bagged meals ( Birds Eye Voila! and Birds Eye Signature Skillets ), full-calorie single-serve frozen dinners and entrées ( Hungry-Man ), prepared seafood ( Van de Kamp's and Mrs. Paul's ), frozen and refrigerated bagels ( Lender's ) and pizza for one ( Celeste ). The Frozen segment also includes all of the Company’s business in Canada, including those of the Garden Protein International and Boulder Brands acquisitions. The Grocery segment is comprised of the retail businesses of the Company’s grocery brands, including cake/brownie mixes and frostings ( Duncan Hines ), shelf-stable pickles ( Vlasic ), salad dressings ( Wish-Bone , Western and Bernstein’s ), table syrups ( Log Cabin and Mrs. Butterworth's ), refrigerated and shelf-stable spreads ( Smart Balance), canned meat ( Armour, Nalley and Brooks ), pie and pastry fillings ( Duncan Hines Comstock and Wilderness ) and barbecue sauces ( Open Pit ). The Boulder segment is comprised of the retail businesses of the Company’s health and wellness lifestyle brands, including gluten- free products ( Udi's and Glutino) , natural frozen meal offerings ( EVOL) , plant-based refrigerated and shelf-stable spreads ( Earth Balance ) and plant-based protein frozen products ( gardein ). The Specialty segment includes the Company’s snack products ( Tim's Cascade and Snyder of Berlin ) and all of its U.S. foodservice and private label businesses, including those of the Garden Protein International and Boulder Brands acquisitions. 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 Nine months ended SEGMENT INFORMATION September 24, September 25, September 24, September 25, Net sales Frozen $ 301,372 $ 314,403 $ 918,207 $ 933,688 Grocery 270,418 258,945 805,825 790,863 Boulder 101,009 92,433 292,955 267,288 Specialty 77,015 93,040 243,509 277,618 Total $ 749,814 $ 758,821 $ 2,260,496 $ 2,269,457 Earnings before interest and taxes Frozen $ 28,224 $ 54,201 $ 66,886 $ 151,293 Grocery 51,777 55,189 165,454 148,716 Boulder 19,129 6,965 38,050 8,250 Specialty 1,006 8,364 (754 ) 22,410 Unallocated corporate expenses (6,082 ) (6,451 ) (20,354 ) (24,334 ) Total $ 94,054 $ 118,268 $ 249,282 $ 306,335 Depreciation and amortization Frozen $ 10,406 $ 10,637 $ 59,600 $ 31,641 Grocery 7,692 8,410 23,592 24,577 Boulder 3,884 3,644 11,331 9,663 Specialty 4,550 4,386 12,908 12,868 Total $ 26,532 $ 27,077 $ 107,431 $ 78,749 Capital expenditures (1) Frozen $ 10,258 $ 17,778 $ 31,851 $ 52,556 Grocery 6,824 5,997 20,568 25,244 Boulder 2,900 3,284 16,122 10,009 Specialty 2,569 835 12,316 4,858 Total $ 22,551 $ 27,894 $ 80,857 $ 92,667 NET SALES BY PRODUCT TYPE Net sales Frozen $ 387,660 $ 402,468 $ 1,187,449 $ 1,198,785 Shelf stable and meal enhancers 248,005 239,694 734,106 739,869 Desserts 77,823 79,028 232,458 223,792 Snacks 36,326 37,631 106,483 107,011 Total $ 749,814 $ 758,821 $ 2,260,496 $ 2,269,457 GEOGRAPHIC INFORMATION Net sales United States $ 736,458 $ 707,803 $ 2,220,972 $ 2,194,442 Canada 35,456 34,989 109,651 112,103 United Kingdom — 2,681 — 8,370 Intercompany (22,100 ) 13,348 (70,127 ) (45,458 ) Total $ 749,814 $ 758,821 $ 2,260,496 $ 2,269,457 (1) Includes new capital leases. SEGMENT INFORMATION September 24, December 25, Total assets Frozen $ 2,324,540 $ 2,430,782 Grocery 2,779,167 2,833,186 Boulder (2) 972,113 1,013,059 Specialty (2) 365,551 400,521 Corporate 35,824 10,418 Total $ 6,477,195 $ 6,687,966 GEOGRAPHIC INFORMATION Plant assets United States $ 662,058 $ 690,515 Canada 32,336 31,399 United Kingdom — 1,431 Total $ 694,394 $ 723,345 (2) The amounts previously reported as of December 25, 2016 have been revised in the table above to reflect the correction disclosed in Note 9.

Provision for Income Taxes

Provision for Income Taxes	9 Months Ended
	Sep. 24, 2017
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 and nine months ended September 24, 2017 and September 25, 2016 , respectively, were as follows: Three months ended Nine months ended Provision for income taxes September 24, September 25, September 24, September 25, Current $ 6,455 $ 19,759 $ 16,486 $ 51,155 Deferred 11,930 9,710 6,150 28,737 Total $ 18,385 $ 29,469 $ 22,636 $ 79,892 Effective tax rate 28.3 % 36.0 % 20.4 % 39.4 % 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 the first quarter of 2017 we retrospectively adopted the guidance of ASU 2015-17, “Balance Sheet Classification of Deferred Taxes” and in connection, are presenting all deferred tax asset and liability balances as non-current on our consolidated balance sheet for the nine months ended September 24, 2017 and the year ended December 25, 2016 in this filing. Our effective income tax rate for the three and nine months ended September 24, 2017 decreased by 7.7% and 19.0% respectively, primarily due to excess tax benefits of 6.0% and 12.6% , respectively, from share based payment transactions being recorded as an item of continuing operations in accordance with ASU 2016-09, “Improvements to Employee Share-Based Payment Accounting” effective for our 2017 fiscal year (Note 17). Our rate for the three months ended September 24, 2017 also reflects a benefit of 1.7% primarily from an adjustment to our income tax liability and changes in state tax law. Our rate for the nine months ended September 24, 2017 also reflects a benefit of 2.7% primarily from an adjustment to our income tax liability and changes in state tax law. In connection with our acquisition of Boulder Brands, our rate for the nine months ended September 25, 2016 was increased by approximately 3.7% due to the tax effect of certain non-deductible acquisition costs and compensation payments, a charge for an increase to our non-current state deferred income tax liability balance and a valuation allowance recorded on our foreign tax credit carryforward. 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. For the nine months ended September 25, 2016, as noted above, a valuation allowance was recorded on our foreign tax credit carryforward in connection with the Boulder Brands acquisition. There was no significant movement in our valuation allowances during the three and nine months ended September 24, 2017 and in the three months ended September 25, 2016. 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 September 24, 2017, we have federal NOL carryovers of $425.5 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. On January 15, 2016 we acquired Boulder which is a loss corporation. As of the acquisition date, Boulder Brands had approximately $53.8 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 were able to utilize the acquired NOL balance on our 2016 federal income tax return without limitation. In connection with the Boulder Brands acquisition we also recorded, in purchase accounting, reserves for uncertain positions of approximately $5.4 million for matters related to their foreign operations.

Recently Issued Accounting Pron

Recently Issued Accounting Pronouncements	9 Months Ended
	Sep. 24, 2017
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Recently Issued Accounting Pronouncements	Recently Issued Accounting Pronouncements Accounting Pronouncement Adopted in 2017 In March 2016, the FASB issued 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 is effective for fiscal years beginning after December 15, 2016, and interim periods within those annual periods. 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 has adopted this new guidance in the first quarter of 2017. As a result of this adoption: • We recognized discrete tax benefits of $14.0 million in the income taxes line item of our consolidated income statement for the nine months ended September 24, 2017 related to excess tax benefits upon vesting or settlement in that period. • We elected to adopt the cash flow presentation of the excess tax benefits prospectively, commencing with our cash flow statement for the nine months ended September 24, 2017 , where these benefits are classified along with other income tax cash flows as an operating activity. • We have elected to continue to estimate the number of stock-based awards expected to vest, rather than electing to account for forfeitures as they occur to determine the amount of compensation cost to be recognized in each period. • At this time, we have not changed our policy on statutory withholding requirements and will continue to allow an employee to withhold at the minimum statutory withholding requirements. Amounts paid by us to taxing authorities when directly withholding shares associated with employees' income tax withholding obligations are classified as a financing activity in our cash flow statement. • We excluded the excess tax benefits from the assumed proceeds available to repurchase shares in the computation of our diluted earnings per share for the nine months ended September 24, 2017 . 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 require that deferred tax liabilities and assets be classified as noncurrent in a classified statement of financial position. The updated guidance is effective for fiscal years beginning after December 15, 2016, including interim periods within those annual periods. The Company has adopted this new guidance in the first quarter of 2017 with the changes in presentation applied retrospectively to all periods presented. As of December 25, 2016 the cumulative effect of these changes on the balance sheet were decreases of $51.7 million in Deferred tax assets as well as in Deferred tax liabilities. 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 is effective for annual reporting periods beginning after December 15, 2016, including interim periods within that reporting period. The Company has adopted this new guidance in the first quarter of 2017 without material effect on the consolidated financial statements. Recently Issued Accounting Pronouncements In May 2014, the FASB issued ASU No. 2014-09, guidance based on the principle that revenue is recognized in an amount expected to be collected and to which the entity expects to be entitled in exchange for the transfer of goods or services. In August 2015, the FASB deferred the effective date by one year while providing the option to early adopt the standard on the original effective date. Accordingly, the Company will adopt the standard in fiscal year 2018. We are in the process of analyzing the impact that the new guidance will have on our policies, processes, controls, and disclosures. This assessment requires, among other things, a review of the contracts we have with our customers. Substantially all of our revenue is earned pursuant to agreements under which we have one performance obligation, which is satisfied at a point-in-time. Based on our analysis completed to date, we do not expect that this ASU will have a significant impact on the timing or amount of revenue recognition, our results of operations, or our financial position. The guidance allows for both retrospective and modified retrospective methods of adoption. Based on our analysis to date, we plan to apply the modified retrospective method of adoption. In February 2016, the FASB issued ASU No. 2016-02, "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 currently evaluating the impact of adopting this guidance. In January 2017, the FASB issued ASU 2017-04, "Intangibles - Goodwill and Other (Topic 350): Simplifying the Test for Goodwill Impairment," which eliminates the requirement to determine the fair value of individual assets and liabilities of a reporting unit to measure goodwill impairment. Under the amendments in the new ASU, goodwill impairment testing will be performed by comparing the fair value of the reporting unit with its carrying amount and recognizing an impairment charge for the amount by which the carrying amount exceeds the reporting unit's fair value. The new standard is effective for annual and interim goodwill impairment tests in fiscal years beginning after December 15, 2019, and should be applied on a prospective basis. Early adoption is permitted for annual or interim goodwill impairment testing performed after January 1, 2017. The Company is currently evaluating the impact of adopting this guidance. In March 2017, the FASB issued ASU 2017-07, "Compensation — Retirement Benefits (Topic 715): Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Cost". ASU 2017-07 requires the service cost component of net periodic benefit cost be presented in the same income statement line item as other employee compensation costs arising from services rendered during the period and other components of the net periodic benefit cost be presented separately from the line item that includes the service cost and outside of any subtotal of operating income. For public entities, the amendments in ASU 2017-07 are effective for interim and annual reporting periods beginning after December 15, 2017. The Company is currently evaluating the impact of adopting this guidance. In May 2017, the FASB issued ASU 2017-09, "Compensation - Stock Compensation (Topic 718): Scope of Modification Accounting". ASU 2017-09 provides guidance about which changes to the terms or conditions of a share-based payment award require an entity to apply modification accounting in Topic 718. The amendments in the update are effective for all annual periods, and interim periods within those annual periods, beginning after December 15, 2017. Early adoptions is permitted, including adoption in any interim period for which financial statements have not yet been issued. The amendments will be applied prospectively to an award modified on or after the adoption date. The Company is currently evaluating the impact of adopting this guidance. In August 2017, the FASB issued ASU 2017-12, "Derivatives and Hedging (Topic 815): Targeted Improvements to Accounting for Hedging Activities". ASU 2017-12 provides guidance that amends hedge accounting. Under the new guidance, more hedging strategies will be eligible for hedge accounting and the application of hedge accounting is simplified. The new guidance amends presentation and disclosure requirements, and how effectiveness is assessed. The guidance is effective for fiscal years beginning after December 15, 2018, and interim periods within those years. Early adoption is permitted. The Company plans on early adopting this guidance in the first quarter of 2018. Currently all of the Company's commodity risk derivatives are not designated as hedges and thus do not qualify for hedge accounting. Upon implementation of this guidance, the Company expects a portion of these commodity risk derivatives to qualify for hedge accounting and its disclosures to be updated accordingly.

Guarantor and Nonguarantor Stat

Guarantor and Nonguarantor Statements	9 Months Ended
	Sep. 24, 2017
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 LLC, effectively subordinated in right of payment to all existing and future senior secured indebtedness of Pinnacle Foods Finance LLC and guaranteed on a full, unconditional, joint and several basis by the Company and Pinnacle Foods Finance LLC's 100% owned domestic subsidiaries that guarantee other indebtedness of the Pinnacle Foods Finance LLC. 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 Third Amended and Restated 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 September 24, 2017 and December 25, 2016 . (b) The related condensed consolidating statements of operations and comprehensive earnings for the Company, Pinnacle Foods Finance LLC, all guarantor subsidiaries and the non-guarantor subsidiaries for the following: i. Three months ended September 24, 2017 ; and ii. Three months ended September 25, 2016 . (c) The related condensed consolidating statements of cash flows for the Company, Pinnacle Foods Finance LLC, all guarantor subsidiaries and the non-guarantor subsidiaries for the following: i. Nine months ended ended September 24, 2017 ; and ii. Nine months ended ended September 25, 2016 . (2) Elimination entries necessary to consolidate the Company, Pinnacle Foods Finance LLC 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 September 24, 2017 Pinnacle Foods Inc. Pinnacle Foods Finance LLC Guarantor Subsidiaries Nonguarantor Subsidiaries Eliminations and Reclassifications Consolidated Total Current assets: Cash and cash equivalents $ — $ — $ 125,114 $ 6,227 $ — $ 131,341 Accounts receivable, net — — 291,465 8,716 — 300,181 Intercompany accounts receivable 102,013 — 979,355 — (1,081,368 ) — Inventories, net — — 520,877 22,766 — 543,643 Other current assets — 3,245 10,224 2,673 — 16,142 Total current assets 102,013 3,245 1,927,035 40,382 (1,081,368 ) 991,307 Plant assets, net — — 662,058 32,336 — 694,394 Investment in subsidiaries 1,904,751 2,641,134 40,115 — (4,586,000 ) — Intercompany note receivable — 2,895,851 45,152 9,800 (2,950,803 ) — Tradenames — — 2,458,670 4,782 — 2,463,452 Other assets, net — 1,968 147,071 10,516 — 159,555 Deferred tax assets — 356,370 — — (356,370 ) — Goodwill — — 2,105,078 63,409 — 2,168,487 Total assets $ 2,006,764 $ 5,898,568 $ 7,385,179 $ 161,225 $ (8,974,541 ) $ 6,477,195 Current liabilities: Short-term borrowings $ — $ — $ 1,389 $ — $ — $ 1,389 Current portion of long-term obligations — 22,620 12,179 14 — 34,813 Accounts payable — — 322,499 7,487 — 329,986 Intercompany accounts payable — 1,047,805 — 33,562 (1,081,367 ) — Accrued trade marketing expense — — 25,378 2,426 — 27,804 Accrued liabilities 178 17,168 95,281 4,125 — 116,752 Dividends payable 40,150 — — — — 40,150 Total current liabilities 40,328 1,087,593 456,726 47,614 (1,081,367 ) 550,894 Long-term debt — 2,905,230 30,844 301 — 2,936,375 Intercompany note payable — — 2,884,469 66,335 (2,950,804 ) — Pension and other postretirement benefits — — 53,725 — — 53,725 Other long-term liabilities — 994 28,938 3,262 — 33,194 Deferred tax liabilities — — 1,289,343 2,492 (356,370 ) 935,465 Total liabilities 40,328 3,993,817 4,744,045 120,004 (4,388,541 ) 4,509,653 Commitments and contingencies (Note 14) Shareholders' equity: Pinnacle common stock 1,198 — — — — 1,198 Additional paid-in-capital 1,448,196 1,449,394 1,371,324 32,771 (2,853,489 ) 1,448,196 Retained earnings 582,262 488,467 1,298,427 6,731 (1,793,625 ) 582,262 Accumulated other comprehensive (loss)/gain (33,110 ) (33,110 ) (28,617 ) 613 61,114 (33,110 ) Capital stock in treasury, at cost (32,110 ) — — — — (32,110 ) Total Pinnacle Foods Inc. and Subsidiaries stockholders' equity 1,966,436 1,904,751 2,641,134 40,115 (4,586,000 ) 1,966,436 Non-controlling interest — — — 1,106 — 1,106 Total Equity 1,966,436 1,904,751 2,641,134 41,221 (4,586,000 ) 1,967,542 Total liabilities and equity $ 2,006,764 $ 5,898,568 $ 7,385,179 $ 161,225 $ (8,974,541 ) $ 6,477,195 Pinnacle Foods Inc. Condensed Consolidating Balance Sheet December 25, 2016 Pinnacle Foods Inc. Pinnacle Foods Finance LLC Guarantor Subsidiaries Nonguarantor Subsidiaries Eliminations and Reclassifications Consolidated Total Current assets: Cash and cash equivalents $ — $ — $ 341,238 $ 11,838 $ — $ 353,076 Accounts receivable, net — — 281,189 8,393 — 289,582 Intercompany accounts receivable 96,923 — 804,203 — (901,126 ) — Inventories, net — — 429,009 16,482 — 445,491 Other current assets — 631 8,402 1,654 — 10,687 Total current assets 96,923 631 1,864,041 38,367 (901,126 ) 1,098,836 Plant assets, net — — 690,515 32,830 — 723,345 Investment in subsidiaries 1,886,496 2,589,850 30,600 — (4,506,946 ) — Intercompany note receivable — 2,984,974 44,928 9,800 (3,039,702 ) — Tradenames — — 2,525,200 4,358 — 2,529,558 Other assets, net — 2,963 158,934 11,174 — 173,071 Deferred tax assets — 335,178 — — (335,178 ) — Goodwill — — 2,104,648 58,508 — 2,163,156 Total assets $ 1,983,419 $ 5,913,596 $ 7,418,866 $ 155,037 $ (8,782,952 ) $ 6,687,966 Current liabilities: Short-term borrowings $ — $ — $ 2,389 $ — $ — $ 2,389 Current portion of long-term obligations — 10,750 13,028 23 — 23,801 Accounts payable — — 283,999 8,479 — 292,478 Intercompany accounts payable — 863,358 — 37,766 (901,124 ) — Accrued trade marketing expense — — 48,850 2,204 — 51,054 Accrued liabilities 178 28,557 133,316 4,690 — 166,741 Dividends payable 35,233 — — — — 35,233 Total current liabilities 35,411 902,665 481,582 53,162 (901,124 ) 571,696 Long-term debt — 3,112,196 28,024 276 — 3,140,496 Intercompany note payable — — 2,975,471 64,233 (3,039,704 ) — Pension and other postretirement benefits — — 56,323 — — 56,323 Other long-term liabilities — 12,239 31,994 3,296 — 47,529 Deferred tax liabilities — — 1,255,622 2,536 (335,178 ) 922,980 Total liabilities 35,411 4,027,100 4,829,016 123,503 (4,276,006 ) 4,739,024 Commitments and contingencies (Note 14) Shareholders' equity: Pinnacle common stock 1,191 — — — — 1,191 Additional paid-in-capital 1,429,447 1,430,639 1,352,568 32,770 (2,815,977 ) 1,429,447 Retained earnings 601,049 507,426 1,272,939 3,936 (1,784,301 ) 601,049 Accumulated other comprehensive loss (51,569 ) (51,569 ) (35,657 ) (6,106 ) 93,332 (51,569 ) Capital stock in treasury, at cost (32,110 ) — — — — (32,110 ) Total Pinnacle Foods Inc. and Subs stockholders equity 1,948,008 1,886,496 2,589,850 30,600 (4,506,946 ) 1,948,008 Non-controlling interest — — — 934 — 934 Total Equity 1,948,008 1,886,496 2,589,850 31,534 (4,506,946 ) 1,948,942 Total liabilities and shareholders' equity $ 1,983,419 $ 5,913,596 $ 7,418,866 $ 155,037 $ (8,782,952 ) $ 6,687,966 Pinnacle Foods Inc. Condensed Consolidating Statement of Operations and Comprehensive Earnings For the three months ended September 24, 2017 Pinnacle Foods Inc. Pinnacle Foods Finance LLC Guarantor Subsidiaries Nonguarantor Subsidiaries Eliminations Consolidated Total Net sales $ — $ — $ 736,458 $ 35,456 $ (22,100 ) $ 749,814 Cost of products sold — — 522,623 29,447 (21,547 ) 530,523 Gross profit — — 213,835 6,009 (553 ) 219,291 Marketing and selling expenses — — 49,633 859 — 50,492 Administrative expenses — — 29,605 1,357 — 30,962 Research and development expenses — — 3,723 185 — 3,908 Tradename impairment charges — — 39,100 — — 39,100 Intercompany royalties — — (162 ) 162 — — Intercompany management fees — — — 392 (392 ) — Intercompany technical service fees — — — 161 (161 ) — Other (income) expense, net — (1,482 ) 2,063 194 — 775 Equity in (earnings) loss of investees (46,581 ) (51,043 ) (1,740 ) — 99,364 — (46,581 ) (52,525 ) 122,222 3,310 98,811 125,237 Earnings before interest and taxes 46,581 52,525 91,613 2,699 (99,364 ) 94,054 Intercompany interest (income) expense — (19,634 ) 19,415 219 — — Interest expense — 28,169 947 9 — 29,125 Interest income — — 31 6 — 37 Earnings before income taxes 46,581 43,990 71,282 2,477 (99,364 ) 64,966 (Benefit) provision for income taxes — (2,591 ) 20,239 737 — 18,385 Net earnings 46,581 46,581 51,043 1,740 (99,364 ) 46,581 Less: Net loss attributable to non-controlling interest — — — — — — Net earnings attributable to Pinnacle Foods, Inc. and Subsidiaries common stockholders $ 46,581 $ 46,581 $ 51,043 $ 1,740 $ (99,364 ) $ 46,581 Total comprehensive earnings 52,437 52,437 55,881 6,404 (114,722 ) 52,437 Less: Comprehensive loss attributable to non-controlling interest — — — — — — Comprehensive earnings attributable to Pinnacle Foods, Inc. and Subsidiaries $ 52,437 $ 52,437 $ 55,881 $ 6,404 $ (114,722 ) $ 52,437 Pinnacle Foods Inc. Condensed Consolidating Statement of Operations and Comprehensive Earnings For the three months ended September 25, 2016 Pinnacle Foods Inc. Pinnacle Foods Finance LLC Guarantor Subsidiaries Nonguarantor Subsidiaries Eliminations Consolidated Total Net sales $ — $ — $ 730,853 $ 37,670 $ (9,702 ) $ 758,821 Cost of products sold — 503,863 35,243 (8,989 ) 530,117 Gross profit — — 226,990 2,427 (713 ) 228,704 Marketing and selling expenses — — 52,666 1,213 — 53,879 Administrative expenses — — 34,552 1,887 — 36,439 Research and development expenses — — 4,392 172 — 4,564 Tradename impairment charges — — 11,200 — — 11,200 Intercompany royalties — — (106 ) (73 ) 179 — Intercompany management fees 642 (642 ) — Intercompany technical service fees — — — 250 (250 ) — Termination fee received, net of costs, associated with the Hillshire merger agreement — — — — — — Other expense, net 256 3,681 417 — 4,354 Equity in (earnings) loss of investees (52,353 ) (57,978 ) 3,176 — 107,155 — (52,353 ) (57,722 ) 109,561 4,508 106,442 110,436 Earnings before interest and taxes 52,353 57,722 117,429 (2,081 ) (107,155 ) 118,268 Intercompany interest (income) expense — (26,919 ) 25,745 1,174 — — Interest expense — 35,945 517 11 — 36,473 Interest income — — 12 15 — 27 Earnings before income taxes 52,353 48,696 91,179 (3,251 ) (107,155 ) 81,822 (Benefit) provision for income taxes — (3,657 ) 33,201 (75 ) — 29,469 Net earnings 52,353 52,353 57,978 (3,176 ) (107,155 ) 52,353 Less: Net (loss) earnings attributable to non-controlling interest — — — — — — Net earnings (loss) attributable to Pinnacle Foods, Inc. and Subsidiaries common stockholders $ 52,353 $ 52,353 $ 57,978 $ (3,176 ) $ (107,155 ) $ 52,353 Total comprehensive earnings (loss) 52,918 52,918 56,677 (4,704 ) (104,891 ) 52,918 Less: Comprehensive (loss) attributable to non-controlling interest — — — — — — Comprehensive earnings (loss) attributable to Pinnacle Foods, Inc. and Subsidiaries $ 52,918 $ 52,918 $ 56,677 $ (4,704 ) $ (104,891 ) $ 52,918 Pinnacle Foods Inc. Condensed Consolidating Statement of Operations and Comprehensive Earnings For the nine months ended September 24, 2017 Pinnacle Foods Inc. Pinnacle Foods Finance LLC Guarantor Subsidiaries Nonguarantor Subsidiaries Eliminations Consolidated Total Net sales $ — $ — $ 2,220,972 $ 109,651 $ (70,127 ) $ 2,260,496 Cost of products sold — — 1,639,068 95,106 (68,451 ) 1,665,723 Gross profit — — 581,904 14,545 (1,676 ) 594,773 Marketing and selling expenses — — 152,821 2,735 — 155,556 Administrative expenses — — 96,309 4,294 — 100,603 Research and development expenses — — 12,001 508 — 12,509 Tradename impairment charges — — 66,530 — — 66,530 Intercompany royalties — — (516 ) 516 — — Intercompany management fees — — — 1,174 (1,174 ) — Intercompany technical service fees — — — 502 (502 ) — Other (income) expense, net — (1,879 ) 12,109 63 — 10,293 Equity in (earnings) loss of investees (88,176 ) (132,622 ) (2,860 ) — 223,658 — (88,176 ) (134,501 ) 336,394 9,792 221,982 345,491 Earnings before interest and taxes 88,176 134,501 245,510 4,753 (223,658 ) 249,282 Intercompany interest (income) expense — (61,563 ) 60,918 645 — — Interest expense — 136,111 2,220 32 — 138,363 Interest income — — 51 14 — 65 Earnings before income taxes 88,176 59,953 182,423 4,090 (223,658 ) 110,984 (Benefit) provision for income taxes — (28,223 ) 49,801 1,058 — 22,636 Net earnings 88,176 88,176 132,622 3,032 (223,658 ) 88,348 Less: Net earnings attributable to non-controlling interest — — — 172 — 172 Net earnings attributable to Pinnacle Foods, Inc. and Subsidiaries common stockholders $ 88,176 $ 88,176 $ 132,622 $ 2,860 $ (223,658 ) $ 88,176 Total comprehensive earnings 106,635 106,635 139,663 9,578 (255,704 ) 106,807 Less: Comprehensive earnings attributable to non-controlling interest — — — 172 — 172 Comprehensive earnings attributable to Pinnacle Foods, Inc. and Subsidiaries $ 106,635 $ 106,635 $ 139,663 $ 9,406 $ (255,704 ) $ 106,635 Pinnacle Foods Inc. Condensed Consolidating Statement of Operations and Comprehensive Earnings For the nine months ended September 25, 2016 Pinnacle Foods Inc. Pinnacle Foods Finance LLC Guarantor Subsidiaries Nonguarantor Subsidiaries Eliminations Consolidated Total Net sales $ — $ — $ 2,217,492 $ 120,473 $ (68,508 ) $ 2,269,457 Cost of products sold — — 1,577,814 109,224 (66,044 ) 1,620,994 Gross profit — — 639,678 11,249 (2,464 ) 648,463 Marketing and selling expenses — — 169,559 4,254 — 173,813 Administrative expenses — — 119,625 6,405 — 126,030 Research and development expenses — — 13,295 552 — 13,847 Tradename impairment charges — — 11,200 — — 11,200 Intercompany royalties (410 ) 410 — — Intercompany management fees — — — 1,716 (1,716 ) — Intercompany technical service fees — — — 748 (748 ) — Other (income) expense, net — (1,027 ) 17,716 549 — 17,238 Equity in (earnings) loss of investees (122,973 ) (136,635 ) 4,841 — 254,767 — (122,973 ) (137,662 ) 335,826 14,634 252,303 342,128 Earnings before interest and taxes 122,973 137,662 303,852 (3,385 ) (254,767 ) 306,335 Intercompany interest (income) expense — (78,611 ) 77,327 1,284 — — Interest expense — 102,072 1,496 33 — 103,601 Interest income — — 83 48 — 131 Earnings (loss) before income taxes 122,973 114,201 225,112 (4,654 ) (254,767 ) 202,865 (Benefit) provision for income taxes — (8,772 ) 88,477 187 — 79,892 Net earnings (loss) 122,973 122,973 136,635 (4,841 ) (254,767 ) 122,973 Less: Net earnings (loss) attributable to non-controlling interest — — — — — — Net earnings (loss) attributable to Pinnacle Foods, Inc. and Subsidiaries common stockholders $ 122,973 $ 122,973 $ 136,635 $ (4,841 ) $ (254,767 ) $ 122,973 Total comprehensive earnings (loss) 119,989 119,989 141,015 (1,070 ) (259,934 ) 119,989 Less: Comprehensive earnings (loss) attributable to non-controlling interest — — — — — — Comprehensive earnings (loss) attributable to Pinnacle Foods, Inc. and Subsidiaries $ 119,989 $ 119,989 $ 141,015 $ (1,070 ) $ (259,934 ) $ 119,989 Pinnacle Foods Inc. Condensed Consolidating Statement of Cash Flows For the nine months ended September 24, 2017 Pinnacle Foods Inc. Pinnacle Foods Finance LLC Guarantor Subsidiaries Nonguarantor Subsidiaries Eliminations and Reclassifications Consolidated Total Cash flows from operating activities Net cash (used in) provided by operating activities $ — $ (22,332 ) $ 189,654 $ 11,400 $ — $ 178,722 Cash flows from investing activities Intercompany accounts receivable/payable — 128,387 17,917 — (146,304 ) — Intercompany loans — 129,106 — — (129,106 ) — Investment in Subsidiary 96,543 88,379 — — (184,922 ) — Capital expenditures — — (69,049 ) (1,466 ) — (70,515 ) Sale of plant assets — — 517 1,430 — 1,947 Net cash provided by (used in) investing activities 96,543 345,872 (50,615 ) (36 ) (460,332 ) (68,568 ) Cash flows from financing activities Net proceeds from issuance of common stock 14,868 — — — — 14,868 Taxes paid related to net share settlement of equity awards (10,238 ) — — — — (10,238 ) Dividends paid (101,173 ) — — — — (101,173 ) Proceeds from bank term loans — 2,262,000 — — — 2,262,000 Repayments of long-term obligations — (2,476,060 ) (2,849 ) — — (2,478,909 ) Proceeds from short-term borrowing — — 2,743 — — 2,743 Repayments of short-term borrowing — — (3,743 ) — — (3,743 ) Intercompany accounts receivable/payable — — (128,387 ) (17,917 ) 146,304 — Return of capital — (96,543 ) (88,379 ) — 184,922 — Intercompany loans — — (129,106 ) — 129,106 — Repayment of capital lease obligations — — (5,442 ) (94 ) — (5,536 ) Debt acquisition costs — (12,937 ) — — — (12,937 ) Net cash (used in) provided by financing activities (96,543 ) (323,540 ) (355,163 ) (18,011 ) 460,332 (332,925 ) Effect of exchange rate changes on cash 1,036 1,036 Net change in cash and cash equivalents — — (216,124 ) (5,611 ) — (221,735 ) Cash and cash equivalents - beginning of period — — 341,238 11,838 — 353,076 Cash and cash equivalents - end of period $ — $ — $ 125,114 $ 6,227 $ — $ 131,341 Pinnacle Foods Inc. Condensed Consolidating Statement of Cash Flows For the nine months ended September 25, 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 $ (10,767 ) $ 4,004 $ 230,643 $ 16,062 $ — $ 239,942 Cash flows from investing activities Payments for business acquisitions — — (985,365 ) — — (985,365 ) Intercompany accounts receivable/payable — 24,071 6,782 — (30,853 ) — Intercompany loans — (880,122 ) — — 880,122 — Investment in subsidiaries 65,516 49,564 — — (115,080 ) — Capital expenditures — — (73,421 ) (3,202 ) — (76,623 ) Net cash (used in) provided by investing activities 65,516 (806,487 ) (1,052,004 ) (3,202 ) 734,189 (1,061,988 ) Cash flows from financing activities Net proceeds from the issuance of common stock 24,914 — — — — 24,914 Excess tax benefits on stock-based compensation 10,767 — — — — 10,767 Taxes paid related to net share settlement of equity awards (1,087 ) — — — — (1,087 ) Dividends paid (89,343 ) — — — — (89,343 ) Proceeds from bond offering — 350,000 — — — 350,000 Proceeds from bank term loan — 547,250 — — — 547,250 Repayments of long-term obligations — (6,687 ) (3,458 ) — — (10,145 ) Proceeds from short-term borrowing — — 2,182 — — 2,182 Repayments of short-term borrowing — — (3,180 ) — — (3,180 ) Intercompany accounts receivable/payable — — (24,071 ) (6,782 ) 30,853 — Return of capital — (65,516 ) (49,564 ) — 115,080 — Intercompany loans — — 880,122 — (880,122 ) — Repayment of capital lease obligations — — (2,611 ) (10 ) — (2,621 ) Debt acquisition costs — (22,564 ) — — — (22,564 ) Net cash (used in) provided by financing activities (54,749 ) 802,483 799,420 (6,792 ) (734,189 ) 806,173 Effect of exchange rate changes on cash — — — 252 — 252 Net change in cash and cash equivalents — — (21,941 ) 6,320 — (15,621 ) Cash and cash equivalents - beginning of period — — 177,669 2,880 — 180,549 Cash and cash equivalents - end of period $ — $ — $ 155,728 $ 9,200 $ — $ 164,928

Recently Issued Accounting Pr27

Recently Issued Accounting Pronouncements (Policies)	9 Months Ended
	Sep. 24, 2017
Organization, Consolidation and Presentation of Financial Statements [Abstract]
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 September 24, 2017 , the results of operations for the three and nine months ended September 24, 2017 and September 25, 2016 , and the cash flows for the nine months ended September 24, 2017 and September 25, 2016 . 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 25, 2016 .
Fair Value of Financial Instruments	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. Other than the Tradename discussed below, the Company had no fair value measurements based upon significant unobservable inputs (Level 3) as of September 24, 2017 or December 25, 2016 . In addition to the instruments named above, the Company also makes fair value measurements in connection with any goodwill and tradename impairment testing. These measurements fall into Level 3 of the fair value hierarchy.
Recently Issued Accounting Pronouncements	Accounting Pronouncement Adopted in 2017 In March 2016, the FASB issued 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 is effective for fiscal years beginning after December 15, 2016, and interim periods within those annual periods. 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 has adopted this new guidance in the first quarter of 2017. As a result of this adoption: • We recognized discrete tax benefits of $14.0 million in the income taxes line item of our consolidated income statement for the nine months ended September 24, 2017 related to excess tax benefits upon vesting or settlement in that period. • We elected to adopt the cash flow presentation of the excess tax benefits prospectively, commencing with our cash flow statement for the nine months ended September 24, 2017 , where these benefits are classified along with other income tax cash flows as an operating activity. • We have elected to continue to estimate the number of stock-based awards expected to vest, rather than electing to account for forfeitures as they occur to determine the amount of compensation cost to be recognized in each period. • At this time, we have not changed our policy on statutory withholding requirements and will continue to allow an employee to withhold at the minimum statutory withholding requirements. Amounts paid by us to taxing authorities when directly withholding shares associated with employees' income tax withholding obligations are classified as a financing activity in our cash flow statement. • We excluded the excess tax benefits from the assumed proceeds available to repurchase shares in the computation of our diluted earnings per share for the nine months ended September 24, 2017 . 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 require that deferred tax liabilities and assets be classified as noncurrent in a classified statement of financial position. The updated guidance is effective for fiscal years beginning after December 15, 2016, including interim periods within those annual periods. The Company has adopted this new guidance in the first quarter of 2017 with the changes in presentation applied retrospectively to all periods presented. As of December 25, 2016 the cumulative effect of these changes on the balance sheet were decreases of $51.7 million in Deferred tax assets as well as in Deferred tax liabilities. 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 is effective for annual reporting periods beginning after December 15, 2016, including interim periods within that reporting period. The Company has adopted this new guidance in the first quarter of 2017 without material effect on the consolidated financial statements. Recently Issued Accounting Pronouncements In May 2014, the FASB issued ASU No. 2014-09, guidance based on the principle that revenue is recognized in an amount expected to be collected and to which the entity expects to be entitled in exchange for the transfer of goods or services. In August 2015, the FASB deferred the effective date by one year while providing the option to early adopt the standard on the original effective date. Accordingly, the Company will adopt the standard in fiscal year 2018. We are in the process of analyzing the impact that the new guidance will have on our policies, processes, controls, and disclosures. This assessment requires, among other things, a review of the contracts we have with our customers. Substantially all of our revenue is earned pursuant to agreements under which we have one performance obligation, which is satisfied at a point-in-time. Based on our analysis completed to date, we do not expect that this ASU will have a significant impact on the timing or amount of revenue recognition, our results of operations, or our financial position. The guidance allows for both retrospective and modified retrospective methods of adoption. Based on our analysis to date, we plan to apply the modified retrospective method of adoption. In February 2016, the FASB issued ASU No. 2016-02, "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 currently evaluating the impact of adopting this guidance. In January 2017, the FASB issued ASU 2017-04, "Intangibles - Goodwill and Other (Topic 350): Simplifying the Test for Goodwill Impairment," which eliminates the requirement to determine the fair value of individual assets and liabilities of a reporting unit to measure goodwill impairment. Under the amendments in the new ASU, goodwill impairment testing will be performed by comparing the fair value of the reporting unit with its carrying amount and recognizing an impairment charge for the amount by which the carrying amount exceeds the reporting unit's fair value. The new standard is effective for annual and interim goodwill impairment tests in fiscal years beginning after December 15, 2019, and should be applied on a prospective basis. Early adoption is permitted for annual or interim goodwill impairment testing performed after January 1, 2017. The Company is currently evaluating the impact of adopting this guidance. In March 2017, the FASB issued ASU 2017-07, "Compensation — Retirement Benefits (Topic 715): Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Cost". ASU 2017-07 requires the service cost component of net periodic benefit cost be presented in the same income statement line item as other employee compensation costs arising from services rendered during the period and other components of the net periodic benefit cost be presented separately from the line item that includes the service cost and outside of any subtotal of operating income. For public entities, the amendments in ASU 2017-07 are effective for interim and annual reporting periods beginning after December 15, 2017. The Company is currently evaluating the impact of adopting this guidance. In May 2017, the FASB issued ASU 2017-09, "Compensation - Stock Compensation (Topic 718): Scope of Modification Accounting". ASU 2017-09 provides guidance about which changes to the terms or conditions of a share-based payment award require an entity to apply modification accounting in Topic 718. The amendments in the update are effective for all annual periods, and interim periods within those annual periods, beginning after December 15, 2017. Early adoptions is permitted, including adoption in any interim period for which financial statements have not yet been issued. The amendments will be applied prospectively to an award modified on or after the adoption date. The Company is currently evaluating the impact of adopting this guidance. In August 2017, the FASB issued ASU 2017-12, "Derivatives and Hedging (Topic 815): Targeted Improvements to Accounting for Hedging Activities". ASU 2017-12 provides guidance that amends hedge accounting. Under the new guidance, more hedging strategies will be eligible for hedge accounting and the application of hedge accounting is simplified. The new guidance amends presentation and disclosure requirements, and how effectiveness is assessed. The guidance is effective for fiscal years beginning after December 15, 2018, and interim periods within those years. Early adoption is permitted. The Company plans on early adopting this guidance in the first quarter of 2018. Currently all of the Company's commodity risk derivatives are not designated as hedges and thus do not qualify for hedge accounting. Upon implementation of this guidance, the Company expects a portion of these commodity risk derivatives to qualify for hedge accounting and its disclosures to be updated accordingly.

Acquisitions (Tables)

Acquisitions (Tables)	9 Months Ended
	Sep. 24, 2017
Business Combinations [Abstract]
Schedule of Assets Acquired and Liabilities Assumed	The following table summarizes the allocation of the total cost of the acquisition to the assets acquired and liabilities assumed: Assets acquired: Cash $ 16,054 Accounts receivable 41,064 Inventories 66,893 Other current assets 12,043 Deferred tax asset 27,955 Property and equipment 59,405 Tradenames 539,600 Distributor relationships 40,600 Customer relationships 11,400 Other assets 12,298 Goodwill 445,954 Fair value of assets acquired 1,273,266 Liabilities assumed Accounts payable 16,022 Accrued liabilities 41,555 Capital lease obligations 7,486 Long term deferred tax liability 201,358 Other long-term liabilities 4,504 Non-controlling interest 922 Total cost of acquisition $ 1,001,419
Summary of Pro Forma Information	Amounts in millions: Nine months ended September 25, 2016 (unaudited) Net sales $ 2,287.1 Net earnings $ 154.0

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	9 Months Ended
	Sep. 24, 2017
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: September 24, 2017 Fair Value Measurements Using Fair Value Hierarchy December 25, 2016 Fair Value Measurements Using Fair Value Hierarchy Level 1 Level 2 Level 3 Level 1 Level 2 Level 3 Assets Interest rate derivatives $ 2,233 $ — $ 2,233 $ — $ — $ — $ — $ — Foreign currency derivatives — — — — 86 — 86 — Commodity derivatives 1,980 — 1,980 — 2,833 — 2,833 — Total assets at fair value $ 4,213 $ — $ 4,213 $ — $ 2,919 $ — $ 2,919 $ — Liabilities Interest rate derivatives $ 635 $ — $ 635 $ — $ 16,852 $ — $ 16,852 $ — Foreign currency derivatives 1,506 — 1,506 — — — — — Commodity derivatives 90 — 90 — 327 — 327 — Total liabilities at fair value $ 2,231 $ — $ 2,231 $ — $ 17,179 $ — $ 17,179 $ —

Other Expense, net (Tables)

Other Expense, net (Tables)	9 Months Ended
	Sep. 24, 2017
Other Income and Expenses [Abstract]
Schedule of Other Expense (Income), net	Other Expense (Income), net Three months ended Nine months ended September 24, September 25, September 24, September 25, Other expense, net consists of: Amortization of intangibles/other assets $ 2,486 $ 4,309 $ 13,353 $ 12,665 Foreign exchange (gains)/losses (1,482 ) 256 (1,880 ) (1,027 ) Boulder Brands acquisition costs — — — 6,781 Royalty income and other (229 ) (211 ) (1,180 ) (1,181 ) Total other expense, net $ 775 $ 4,354 $ 10,293 $ 17,238

Equity-Based Compensation Exp31

Equity-Based Compensation Expense and Earnings Per Share (Tables)	9 Months Ended
	Sep. 24, 2017
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Schedule of Employee Service Share-based Compensation	The following table summarizes equity-based compensation expense which was allocated as follows: Three months ended Nine months ended September 24, 2017 September 25, 2016 September 24, 2017 September 25, 2016 Cost of products sold $ 491 $ 91 $ 1,373 $ 994 Marketing and selling expenses 1,094 1,500 4,007 4,058 Administrative expenses (a) 2,734 2,517 8,288 3,930 Research and development expenses 151 144 458 401 Pre-tax equity-based compensation expense 4,470 4,252 14,126 9,383 Income tax benefit (1,705 ) (1,616 ) (5,379 ) (3,509 ) Net equity-based compensation expense $ 2,765 $ 2,636 $ 8,747 $ 5,874 (a) The departure of the Company's previous Chief Executive Officer ("CEO") in the second quarter of 2016 resulted in income being recognized due to the forfeiture of unvested awards.
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 Nine months ended September 24, 2017 September 25, 2016 September 24, 2017 September 25, 2016 Weighted-average common shares 118,328,538 117,224,410 118,022,127 116,666,296 Effect of dilutive securities: 1,361,540 1,165,356 1,520,691 1,256,560 Dilutive potential common shares 119,690,078 118,389,766 119,542,818 117,922,856

Accumulated Other Comprehensi32

Accumulated Other Comprehensive Loss (Tables)	9 Months Ended
	Sep. 24, 2017
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, December 25, 2016 $ (3,989 ) $ (8,234 ) $ (39,346 ) $ (51,569 ) Other comprehensive (loss)/income before reclassification 7,726 (2,796 ) — 4,930 Amounts reclassified from accumulated other comprehensive loss — 13,005 524 13,529 Net current period other comprehensive (loss)/income 7,726 10,209 524 18,459 Balance, September 24, 2017 $ 3,737 $ 1,975 $ (38,822 ) $ (33,110 ) Currency translation adjustments Gains (Losses) on cash flow hedges Change in pensions Total Balance, December 27, 2015 $ (6,418 ) $ (9,232 ) $ (43,738 ) $ (59,388 ) Other comprehensive loss before reclassification 4,040 (11,402 ) — (7,362 ) Amounts reclassified from accumulated other comprehensive loss — 3,803 575 4,378 Net current period other comprehensive (loss)/income 4,040 (7,599 ) 575 (2,984 ) Balance, September 25, 2016 $ (2,378 ) $ (16,831 ) $ (43,163 ) $ (62,372 )
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 and nine months ended September 24, 2017 and September 25, 2016 , respectively. Amounts Reclassified from AOCL Three months ended Nine months ended Details about Accumulated Other Comprehensive Loss Components September 24, 2017 September 25, 2016 September 24, 2017 September 25, 2016 Reclassified from AOCL to: Gains and (losses) on financial instrument contracts Interest rate contracts $ 965 $ (2,606 ) $ (20,687 ) $ (6,277 ) Interest expense Foreign exchange contracts (332 ) 46 (277 ) 101 Cost of products sold Total pre-tax 633 (2,560 ) (20,964 ) (6,176 ) Tax (expense) benefit (286 ) 986 7,959 2,373 Provision for income taxes Net of tax 347 (1,574 ) (13,005 ) (3,803 ) Pension actuarial assumption adjustments Amortization of actuarial loss (269 ) (309 ) (847 ) (926 ) (a) Cost of products sold Tax benefit 102 117 323 351 Provision for income taxes Net of tax (167 ) (192 ) (524 ) (575 ) Net reclassifications into net earnings $ 180 $ (1,766 ) $ (13,529 ) $ (4,378 ) (a) This is included in the computation of net periodic pension cost (see Note 12 for additional details).

Balance Sheet Information (Tabl

Balance Sheet Information (Tables)	9 Months Ended
	Sep. 24, 2017
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Schedule of Accounts Receivable	Accounts receivable are as follows: September 24, December 25, 2016 Customers $ 300,054 $ 292,029 Allowances for cash discounts, bad debts and returns (10,782 ) (12,335 ) Subtotal 289,272 279,694 Other receivables 10,909 9,888 Total $ 300,181 $ 289,582
Schedule of Inventories	Inventories are as follows: September 24, December 25, Raw materials $ 84,885 $ 81,660 Work in progress (1) 58,471 55,068 Finished product 400,287 308,763 Total $ 543,643 $ 445,491 (1) Work in progress is primarily agricultural inventory.
Schedule of Other Current Assets	Other Current Assets are as follows: September 24, 2017 December 25, 2016 Prepaid expenses and other $ 10,836 $ 9,911 Prepaid income taxes 5,306 776 Total $ 16,142 $ 10,687
Schedule of Plant Assets	Plant assets are as follows: September 24, 2017 December 25, 2016 Land $ 14,948 $ 15,720 Buildings 298,444 272,510 Machinery and equipment 898,399 826,344 Projects in progress 52,218 100,168 Subtotal 1,264,009 1,214,742 Accumulated depreciation (569,615 ) (491,397 ) Total $ 694,394 $ 723,345
Schedule of Accrued Liabilities	Accrued liabilities are as follows: September 24, December 25, Employee compensation and benefits $ 53,931 $ 65,402 Interest payable 15,794 23,854 Consumer coupons 5,725 5,048 Accrued restructuring charges (Note 10) 3,216 7,587 Accrued financial instrument contracts (Note 13) 1,237 4,940 Accrued broker commissions 8,757 7,982 Accrued income taxes 4,845 29,173 Other 23,247 22,755 Total $ 116,752 $ 166,741
Schedule of Other Long-Term Liabilities	Other long-term liabilities are as follows: September 24, December 25, Employee compensation and benefits $ 13,663 $ 12,630 Long-term rent liability and deferred rent allowances 6,016 6,794 Liability for uncertain tax positions 7,787 9,786 Accrued financial instrument contracts (Note 13) 994 12,239 Other 4,734 6,080 Total $ 33,194 $ 47,529

Goodwill, Tradenames and Othe34

Goodwill, Tradenames and Other Assets (Tables)	9 Months Ended
	Sep. 24, 2017
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Goodwill by segment	Goodwill by segment is as follows: Frozen Grocery Boulder Specialty Total Balance, December 25, 2016 $ 750,019 $ 860,972 $ 364,883 $ 187,282 $ 2,163,156 Foreign currency adjustment 5,331 — — — 5,331 Balance, September 24, 2017 $ 755,350 $ 860,972 $ 364,883 $ 187,282 $ 2,168,487
Schedule of Tradenames by segment	Tradenames by segment are as follows: Frozen Grocery Boulder Specialty Total Balance, December 25, 2016 $ 790,738 $ 1,260,912 $ 442,808 $ 35,100 $ 2,529,558 Foreign currency adjustment 424 — — — 424 Impairments (52,740 ) (7,290 ) — (6,500 ) $ (66,530 ) Balance, September 24, 2017 $ 738,422 $ 1,253,622 $ 442,808 $ 28,600 $ 2,463,452
Schedule of Other Assets	September 24, 2017 Weighted Avg Life Gross Carrying Amount Accumulated Amortization Net Amortizable intangibles Recipes 10 $ 51,526 $ (46,420 ) $ 5,106 Customer relationships - Distributors 34 176,379 (57,739 ) 118,640 Customer relationships - Food Service 10 11,400 (3,501 ) 7,899 Customer relationships - Private Label 7 1,290 (1,290 ) — Total amortizable intangibles $ 240,595 $ (108,950 ) $ 131,645 Financial instruments (see Note 13) 1,284 — 1,284 Other (1) 31,599 (4,973 ) 26,626 Total other assets, net $ 159,555 Amortizable intangibles by segment Frozen $ 39,733 Grocery 47,662 Boulder 33,727 Specialty 10,523 $ 131,645 December 25, 2016 Weighted Avg Life Gross Carrying Amount Accumulated Amortization Net Amortizable intangibles Recipes 10 $ 60,109 $ (53,130 ) $ 6,979 Customer relationships - Distributors 34 182,733 (54,678 ) 128,055 Customer relationships - Food Service 10 11,400 (2,155 ) 9,245 Customer relationships - Private Label 7 1,290 (611 ) 679 License 7 6,175 (6,175 ) — Total amortizable intangibles $ 261,707 $ (116,749 ) $ 144,958 Financial instruments (see Note 13) 2,288 — 2,288 Other (1) 30,646 (4,821 ) 25,825 Total other assets, net $ 173,071 Amortizable intangibles by segment Frozen $ 46,158 Grocery 50,405 Boulder (2) 35,710 Specialty (2) 12,685 $ 144,958 (1) As of September 24, 2017 and December 25, 2016 , Other primarily consists of cost basis investments in companies in the natural and organic food and beverage industries acquired through the Boulder Brands acquisition as well as security deposits, supplemental savings plan investments and debt acquisition costs associated with the Company's revolving credit facility. (2) The amounts previously reported as amortizable intangible assets as of December 25, 2016 have been revised in the table above to correct the allocation amongst the segments. This resulted in the reclassification of approximately $9.2 million of amortizable intangible assets from the Boulder segment to the Specialty segment as of December 25, 2016.

Restructuring Charges (Tables)

Restructuring Charges (Tables)	9 Months Ended
	Sep. 24, 2017
Restructuring and Related Activities [Abstract]
Schedule of Restructuring Charges Accrued	The following table summarizes charges accrued as of September 24, 2017 . These amounts are recorded in our Consolidated Balance Sheet in Accrued Liabilities. Balance Balance Description December 25, 2016 Expense Payments September 24, 2017 Accrued restructuring charges $ 7,587 $ 37 $ (7,331 ) $ 293 The following table summarizes charges accrued as of September 24, 2017 related to the Exit. These amounts are recorded in our Consolidated Balance Sheet in Accrued Liabilities. Balance Balance Description December 25, 2016 Expense Payments September 24, 2017 Accrued restructuring charges $ — $ 4,324 $ (1,401 ) $ 2,923

Debt and Interest Expense (Tabl

Debt and Interest Expense (Tables)	9 Months Ended
	Sep. 24, 2017
Debt Disclosure [Abstract]
Schedule of Long-term and Short-term Debt Instruments	September 24, December 25, Short-term borrowings - Notes payable $ 1,389 $ 2,389 Total short-term borrowings $ 1,389 $ 2,389 Long-term debt - Tranche B Term Loans due 2024 $ 2,250,690 $ — - Tranche G Term Loans due 2020 — 1,409,625 - Tranche H Term Loans due 2020 — 509,250 - Tranche I Term Loans due 2023 — 545,875 - 4.875% Senior Notes due 2021 350,000 350,000 - 5.875% Senior Notes due 2024 350,000 350,000 - 3.0% Note payable to Gilster Mary Lee Corporation 2,277 5,176 - Unamortized discount on long term debt and deferred financing costs (22,910 ) (41,954 ) - Capital lease obligations 41,131 36,325 2,971,188 3,164,297 Less: current portion of long-term obligations 34,813 23,801 Total long-term debt $ 2,936,375 $ 3,140,496
Schedule of Interest Expense	Interest expense Three months ended Nine months ended September 24, September 25, September 24, September 25, Interest expense $ 29,061 $ 30,845 $ 85,555 $ 89,645 Amortization of debt acquisition costs and original issue discounts 1,029 2,422 3,627 7,079 Non-cash recognition of deferred costs related to refinancing — 600 28,494 600 Settlement of hedges related to refinancing — — 20,722 — Interest rate swap (gains)/losses (965 ) 2,606 (35 ) 6,277 Total interest expense $ 29,125 $ 36,473 $ 138,363 $ 103,601
Schedule of Early Redemption Prices of Long-term Debt Instruments	Pinnacle Foods Finance LLC may redeem the 4.875% Senior Notes at the redemption prices listed below, if redeemed during the twelve-month period beginning on May 1st of each of the years indicated below: Year Percentage 2017 102.438% 2018 101.219% 2019 and thereafter 100.000% Pinnacle Foods Finance LLC 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 nine months ended September 24, 2017 : Gross Carrying Amount Accumulated Amortization Net Balance, December 25, 2016 $ 82,750 $ (40,796 ) $ 41,954 Additions 12,937 — 12,937 Amortization — (3,487 ) (3,487 ) Recognition of deferred costs related to the Refinancing (65,998 ) 37,504 (28,494 ) Balance, September 24, 2017 $ 29,689 $ (6,779 ) $ 22,910
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 September 24, 2017 , is as follows: September 24, 2017 Issue Face Value Fair Value Tranche B Term Loans 2,250,690 2,252,941 3.0% Note payable to Gilster Mary Lee Corporation 2,277 2,277 4.875% Senior Notes 350,000 357,000 5.875% Senior Notes 350,000 372,313 $ 2,952,967 $ 2,984,531 The estimated fair value of the Company’s long-term debt, including the current portion, as of December 25, 2016 , is as follows: December 25, 2016 Issue Face Value Fair Value Tranche G Term Loans $ 1,409,625 $ 1,423,721 Tranche H Term Loans 509,250 514,343 Tranche I Term Loans 545,875 554,745 3.0% Note payable to Gilster Mary Lee Corporation 5,176 5,176 4.875% Senior Notes 350,000 359,625 5.875% Senior Notes 350,000 369,250 $ 3,169,926 $ 3,226,860

Pension and Retirement Plans (T

Pension and Retirement Plans (Tables)	9 Months Ended
	Sep. 24, 2017
Retirement Benefits, Description [Abstract]
Schedule of Net Periodic (Benefit) Cost	The following represents the components of net periodic (benefit) cost: Three months ended Nine months ended Pension Benefits September 24, September 25, September 24, September 25, Interest cost $ 1,993 $ 2,628 $ 5,978 $ 7,885 Expected return on assets (2,753 ) (2,838 ) (8,260 ) (8,513 ) Amortization of actuarial loss 269 309 808 926 Net periodic (benefit)/cost $ (491 ) $ 99 $ (1,474 ) $ 298

Financial Instruments (Tables)

Financial Instruments (Tables)	9 Months Ended
	Sep. 24, 2017
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Schedule of Interest Rate Swaps	As of September 24, 2017 , 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 $ 1,500,000 0.96% - 02.17% USD-LIBOR-BBA Feb 2017 - May 2017 Jan 2018 - Feb 2022
Schedule of Foreign Currency Exchange Contracts	As of September 24, 2017 , 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 15 $ 45,000 $ 34,940 1.283 - 1.300 Jan 2017 - Jul 2017 Oct 2017 - Dec 2018
Schedule of Derivative Instruments Not Designated in Qualifying Hedging Relationships	As of September 24, 2017 , 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 Fuel Contracts 31 10,404,983 Gallons 1.25 - 1.75 per Gallon Feb 2016 - Apr 2017 Sep 2017 - Dec 2018 Natural Gas Contracts 32 1,764,572 MMBTU's 2.81 - 3.49 per MMBTU Oct 2016 - Mar 2017 Oct 2017 - Dec 2018
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 September 24, 2017 and December 25, 2016 . 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 Other current assets $ 1,264 Accrued liabilities $ — Other assets, net 969 Other long-term liabilities 635 Foreign Exchange Contracts Other current assets — Accrued liabilities 1,147 Other assets, net — Other long-term liabilities 359 Total derivatives designated as hedging instruments $ 2,233 $ 2,141 Derivatives not designated as hedging instruments Commodity Contracts Other current assets $ 1,666 Accrued liabilities $ 90 Other assets, net 314 Other long-term liabilities — Total derivatives not designated as hedging instruments $ 1,980 $ 90 Balance Sheet Location Fair Value Balance Sheet Location Fair Value Derivatives designated as hedging instruments Interest Rate Contracts Other current assets $ — Accrued liabilities $ 4,613 Other assets, net — Other long-term liabilities 12,239 Foreign Exchange Contracts Other current assets 86 Accrued liabilities — Total derivatives designated as hedging instruments $ 86 $ 16,852 Derivatives not designated as hedging instruments Commodity Contracts Other current assets $ 545 Accrued liabilities $ 327 Other assets, net 2,288 Other long-term liabilities — Total derivatives not designated as hedging instruments $ 2,833 $ 327
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 September 24, 2017 and December 25, 2016 would be adjusted as detailed in the following table: September 24, 2017 December 25, 2016 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 $ 4,213 (2,130 ) $ 2,083 $ 2,919 (1,770 ) $ 1,149 Total liability derivatives $ 2,231 (2,130 ) $ 101 $ 17,179 (1,770 ) $ 15,409
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 September 24, 2017 and December 25, 2016 would be adjusted as detailed in the following table: September 24, 2017 December 25, 2016 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 $ 4,213 (2,130 ) $ 2,083 $ 2,919 (1,770 ) $ 1,149 Total liability derivatives $ 2,231 (2,130 ) $ 101 $ 17,179 (1,770 ) $ 15,409
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 and nine months ended September 24, 2017 and September 25, 2016 . 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 $ 2,633 Interest expense $ 965 Interest expense $ — Foreign Exchange Contracts (2,088 ) Cost of products sold (332 ) Cost of products sold 2 Three months ended September 24, 2017 $ 545 $ 633 $ 2 Interest Rate Contracts $ (2,236 ) Interest expense $ (20,687 ) (a) Interest expense $ — Foreign Exchange Contracts (1,872 ) Cost of products sold (277 ) Cost of products sold 3 Nine months ended September 24, 2017 $ (4,108 ) $ (20,964 ) $ 3 Interest Rate Contracts $ 441 Interest expense $ (2,606 ) Interest expense $ — Foreign Exchange Contracts 96 Cost of products sold 46 Cost of products sold (1 ) Three months ended September 25, 2016 $ 537 $ (2,560 ) $ (1 ) Interest Rate Contracts $ (18,321 ) Interest expense $ (6,277 ) Interest expense $ — Foreign Exchange Contracts (259 ) Cost of products sold 101 Cost of products sold (8 ) Nine months ended September 25, 2016 $ (18,580 ) $ (6,176 ) $ (8 ) Derivatives Not Designated as Hedging Instruments Recognized in Earnings in: Recognized in Earnings Commodity Contracts Cost of products sold $ 3,713 Interest Rate Contracts Interest expense — Three months ended September 24, 2017 $ 3,713 Commodity Contracts Cost of products sold $ (290 ) Interest Rate Contracts Interest expense 20,723 Nine months ended September 24, 2017 $ 20,433 Commodity Contracts Cost of products sold $ (278 ) Three months ended September 25, 2016 $ (278 ) Commodity Contracts Cost of products sold $ 1,489 Nine months ended September 25, 2016 $ 1,489 (a) Includes $20.7 million of accelerated reclassifications out of AOCL, related to the Refinancing.
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 September 24, 2017 and December 25, 2016 . September 24, 2017 Asset/(Liability) Counterparty Contract Type Termination Value Performance Risk Adjustment Accrued Interest Fair Value (excluding interest) Barclays Interest Rate Contracts $ 735 $ 30 $ 75 $ 690 Foreign Exchange Contracts (1,168 ) 34 — (1,134 ) Commodity Contracts 343 — — 343 Bank of America Foreign Exchange Contracts (374 ) 2 — (372 ) Commodity Contracts 1,137 14 — 1,151 Credit Suisse Interest Rate Contracts 757 30 76 711 Macquarie Commodity Contracts 396 — — 396 Goldman Sachs Interest Rate Contracts (77 ) 347 73 197 Total $ 1,749 $ 457 $ 224 $ 1,982 December 25, 2016 Asset/(Liability) Counterparty Contract Type Termination Value Performance Risk Adjustment Accrued Interest Fair Value (excluding interest) Barclays Interest Rate Contracts $ (10,091 ) $ 422 $ (536 ) $ (9,133 ) Foreign Exchange Contracts 86 — — 86 Commodity Contracts 569 (2 ) — 567 Bank of America Interest Rate Contracts (7,474 ) 481 — (6,992 ) Commodity Contracts 790 — — 790 Credit Suisse Interest Rate Contracts (1,141 ) 7 (407 ) (727 ) Macquarie Commodity Contracts 1,149 — — 1,149 Total $ (16,113 ) $ 909 $ (943 ) $ (14,260 )

Segments (Tables)

Segments (Tables)	9 Months Ended
	Sep. 24, 2017
Segment Reporting [Abstract]
Schedule of Segment Reporting Information by Segment	Three months ended Nine months ended SEGMENT INFORMATION September 24, September 25, September 24, September 25, Net sales Frozen $ 301,372 $ 314,403 $ 918,207 $ 933,688 Grocery 270,418 258,945 805,825 790,863 Boulder 101,009 92,433 292,955 267,288 Specialty 77,015 93,040 243,509 277,618 Total $ 749,814 $ 758,821 $ 2,260,496 $ 2,269,457 Earnings before interest and taxes Frozen $ 28,224 $ 54,201 $ 66,886 $ 151,293 Grocery 51,777 55,189 165,454 148,716 Boulder 19,129 6,965 38,050 8,250 Specialty 1,006 8,364 (754 ) 22,410 Unallocated corporate expenses (6,082 ) (6,451 ) (20,354 ) (24,334 ) Total $ 94,054 $ 118,268 $ 249,282 $ 306,335 Depreciation and amortization Frozen $ 10,406 $ 10,637 $ 59,600 $ 31,641 Grocery 7,692 8,410 23,592 24,577 Boulder 3,884 3,644 11,331 9,663 Specialty 4,550 4,386 12,908 12,868 Total $ 26,532 $ 27,077 $ 107,431 $ 78,749 Capital expenditures (1) Frozen $ 10,258 $ 17,778 $ 31,851 $ 52,556 Grocery 6,824 5,997 20,568 25,244 Boulder 2,900 3,284 16,122 10,009 Specialty 2,569 835 12,316 4,858 Total $ 22,551 $ 27,894 $ 80,857 $ 92,667 NET SALES BY PRODUCT TYPE Net sales Frozen $ 387,660 $ 402,468 $ 1,187,449 $ 1,198,785 Shelf stable and meal enhancers 248,005 239,694 734,106 739,869 Desserts 77,823 79,028 232,458 223,792 Snacks 36,326 37,631 106,483 107,011 Total $ 749,814 $ 758,821 $ 2,260,496 $ 2,269,457 GEOGRAPHIC INFORMATION Net sales United States $ 736,458 $ 707,803 $ 2,220,972 $ 2,194,442 Canada 35,456 34,989 109,651 112,103 United Kingdom — 2,681 — 8,370 Intercompany (22,100 ) 13,348 (70,127 ) (45,458 ) Total $ 749,814 $ 758,821 $ 2,260,496 $ 2,269,457 (1) Includes new capital leases.
Reconciliation of Assets from Segment to Consolidated	SEGMENT INFORMATION September 24, December 25, Total assets Frozen $ 2,324,540 $ 2,430,782 Grocery 2,779,167 2,833,186 Boulder (2) 972,113 1,013,059 Specialty (2) 365,551 400,521 Corporate 35,824 10,418 Total $ 6,477,195 $ 6,687,966 GEOGRAPHIC INFORMATION Plant assets United States $ 662,058 $ 690,515 Canada 32,336 31,399 United Kingdom — 1,431 Total $ 694,394 $ 723,345 (2) The amounts previously reported as of December 25, 2016 have been revised in the table above to reflect the correction disclosed in Note 9.
Schedule of Long-lived Assets by Geographic Areas	SEGMENT INFORMATION September 24, December 25, Total assets Frozen $ 2,324,540 $ 2,430,782 Grocery 2,779,167 2,833,186 Boulder (2) 972,113 1,013,059 Specialty (2) 365,551 400,521 Corporate 35,824 10,418 Total $ 6,477,195 $ 6,687,966 GEOGRAPHIC INFORMATION Plant assets United States $ 662,058 $ 690,515 Canada 32,336 31,399 United Kingdom — 1,431 Total $ 694,394 $ 723,345 (2) The amounts previously reported as of December 25, 2016 have been revised in the table above to reflect the correction disclosed in Note 9.

Provision for Income Taxes (Tab

Provision for Income Taxes (Tables)	9 Months Ended
	Sep. 24, 2017
Income Tax Disclosure [Abstract]
Schedule of the Provision for Income Taxes	The provision for income taxes and related effective tax rates for the three and nine months ended September 24, 2017 and September 25, 2016 , respectively, were as follows: Three months ended Nine months ended Provision for income taxes September 24, September 25, September 24, September 25, Current $ 6,455 $ 19,759 $ 16,486 $ 51,155 Deferred 11,930 9,710 6,150 28,737 Total $ 18,385 $ 29,469 $ 22,636 $ 79,892 Effective tax rate 28.3 % 36.0 % 20.4 % 39.4 %

Guarantor and Nonguarantor St41

Guarantor and Nonguarantor Statements (Tables)	9 Months Ended
	Sep. 24, 2017
Guarantor And Nonguarantor Statements [Abstract]
Condensed Consolidating Balance Sheets	Pinnacle Foods Inc. Condensed Consolidating Balance Sheet September 24, 2017 Pinnacle Foods Inc. Pinnacle Foods Finance LLC Guarantor Subsidiaries Nonguarantor Subsidiaries Eliminations and Reclassifications Consolidated Total Current assets: Cash and cash equivalents $ — $ — $ 125,114 $ 6,227 $ — $ 131,341 Accounts receivable, net — — 291,465 8,716 — 300,181 Intercompany accounts receivable 102,013 — 979,355 — (1,081,368 ) — Inventories, net — — 520,877 22,766 — 543,643 Other current assets — 3,245 10,224 2,673 — 16,142 Total current assets 102,013 3,245 1,927,035 40,382 (1,081,368 ) 991,307 Plant assets, net — — 662,058 32,336 — 694,394 Investment in subsidiaries 1,904,751 2,641,134 40,115 — (4,586,000 ) — Intercompany note receivable — 2,895,851 45,152 9,800 (2,950,803 ) — Tradenames — — 2,458,670 4,782 — 2,463,452 Other assets, net — 1,968 147,071 10,516 — 159,555 Deferred tax assets — 356,370 — — (356,370 ) — Goodwill — — 2,105,078 63,409 — 2,168,487 Total assets $ 2,006,764 $ 5,898,568 $ 7,385,179 $ 161,225 $ (8,974,541 ) $ 6,477,195 Current liabilities: Short-term borrowings $ — $ — $ 1,389 $ — $ — $ 1,389 Current portion of long-term obligations — 22,620 12,179 14 — 34,813 Accounts payable — — 322,499 7,487 — 329,986 Intercompany accounts payable — 1,047,805 — 33,562 (1,081,367 ) — Accrued trade marketing expense — — 25,378 2,426 — 27,804 Accrued liabilities 178 17,168 95,281 4,125 — 116,752 Dividends payable 40,150 — — — — 40,150 Total current liabilities 40,328 1,087,593 456,726 47,614 (1,081,367 ) 550,894 Long-term debt — 2,905,230 30,844 301 — 2,936,375 Intercompany note payable — — 2,884,469 66,335 (2,950,804 ) — Pension and other postretirement benefits — — 53,725 — — 53,725 Other long-term liabilities — 994 28,938 3,262 — 33,194 Deferred tax liabilities — — 1,289,343 2,492 (356,370 ) 935,465 Total liabilities 40,328 3,993,817 4,744,045 120,004 (4,388,541 ) 4,509,653 Commitments and contingencies (Note 14) Shareholders' equity: Pinnacle common stock 1,198 — — — — 1,198 Additional paid-in-capital 1,448,196 1,449,394 1,371,324 32,771 (2,853,489 ) 1,448,196 Retained earnings 582,262 488,467 1,298,427 6,731 (1,793,625 ) 582,262 Accumulated other comprehensive (loss)/gain (33,110 ) (33,110 ) (28,617 ) 613 61,114 (33,110 ) Capital stock in treasury, at cost (32,110 ) — — — — (32,110 ) Total Pinnacle Foods Inc. and Subsidiaries stockholders' equity 1,966,436 1,904,751 2,641,134 40,115 (4,586,000 ) 1,966,436 Non-controlling interest — — — 1,106 — 1,106 Total Equity 1,966,436 1,904,751 2,641,134 41,221 (4,586,000 ) 1,967,542 Total liabilities and equity $ 2,006,764 $ 5,898,568 $ 7,385,179 $ 161,225 $ (8,974,541 ) $ 6,477,195 Pinnacle Foods Inc. Condensed Consolidating Balance Sheet December 25, 2016 Pinnacle Foods Inc. Pinnacle Foods Finance LLC Guarantor Subsidiaries Nonguarantor Subsidiaries Eliminations and Reclassifications Consolidated Total Current assets: Cash and cash equivalents $ — $ — $ 341,238 $ 11,838 $ — $ 353,076 Accounts receivable, net — — 281,189 8,393 — 289,582 Intercompany accounts receivable 96,923 — 804,203 — (901,126 ) — Inventories, net — — 429,009 16,482 — 445,491 Other current assets — 631 8,402 1,654 — 10,687 Total current assets 96,923 631 1,864,041 38,367 (901,126 ) 1,098,836 Plant assets, net — — 690,515 32,830 — 723,345 Investment in subsidiaries 1,886,496 2,589,850 30,600 — (4,506,946 ) — Intercompany note receivable — 2,984,974 44,928 9,800 (3,039,702 ) — Tradenames — — 2,525,200 4,358 — 2,529,558 Other assets, net — 2,963 158,934 11,174 — 173,071 Deferred tax assets — 335,178 — — (335,178 ) — Goodwill — — 2,104,648 58,508 — 2,163,156 Total assets $ 1,983,419 $ 5,913,596 $ 7,418,866 $ 155,037 $ (8,782,952 ) $ 6,687,966 Current liabilities: Short-term borrowings $ — $ — $ 2,389 $ — $ — $ 2,389 Current portion of long-term obligations — 10,750 13,028 23 — 23,801 Accounts payable — — 283,999 8,479 — 292,478 Intercompany accounts payable — 863,358 — 37,766 (901,124 ) — Accrued trade marketing expense — — 48,850 2,204 — 51,054 Accrued liabilities 178 28,557 133,316 4,690 — 166,741 Dividends payable 35,233 — — — — 35,233 Total current liabilities 35,411 902,665 481,582 53,162 (901,124 ) 571,696 Long-term debt — 3,112,196 28,024 276 — 3,140,496 Intercompany note payable — — 2,975,471 64,233 (3,039,704 ) — Pension and other postretirement benefits — — 56,323 — — 56,323 Other long-term liabilities — 12,239 31,994 3,296 — 47,529 Deferred tax liabilities — — 1,255,622 2,536 (335,178 ) 922,980 Total liabilities 35,411 4,027,100 4,829,016 123,503 (4,276,006 ) 4,739,024 Commitments and contingencies (Note 14) Shareholders' equity: Pinnacle common stock 1,191 — — — — 1,191 Additional paid-in-capital 1,429,447 1,430,639 1,352,568 32,770 (2,815,977 ) 1,429,447 Retained earnings 601,049 507,426 1,272,939 3,936 (1,784,301 ) 601,049 Accumulated other comprehensive loss (51,569 ) (51,569 ) (35,657 ) (6,106 ) 93,332 (51,569 ) Capital stock in treasury, at cost (32,110 ) — — — — (32,110 ) Total Pinnacle Foods Inc. and Subs stockholders equity 1,948,008 1,886,496 2,589,850 30,600 (4,506,946 ) 1,948,008 Non-controlling interest — — — 934 — 934 Total Equity 1,948,008 1,886,496 2,589,850 31,534 (4,506,946 ) 1,948,942 Total liabilities and shareholders' equity $ 1,983,419 $ 5,913,596 $ 7,418,866 $ 155,037 $ (8,782,952 ) $ 6,687,966
Condensed Consolidating Statements of Operations and Comprehensive Earnings	Pinnacle Foods Inc. Condensed Consolidating Statement of Operations and Comprehensive Earnings For the three months ended September 24, 2017 Pinnacle Foods Inc. Pinnacle Foods Finance LLC Guarantor Subsidiaries Nonguarantor Subsidiaries Eliminations Consolidated Total Net sales $ — $ — $ 736,458 $ 35,456 $ (22,100 ) $ 749,814 Cost of products sold — — 522,623 29,447 (21,547 ) 530,523 Gross profit — — 213,835 6,009 (553 ) 219,291 Marketing and selling expenses — — 49,633 859 — 50,492 Administrative expenses — — 29,605 1,357 — 30,962 Research and development expenses — — 3,723 185 — 3,908 Tradename impairment charges — — 39,100 — — 39,100 Intercompany royalties — — (162 ) 162 — — Intercompany management fees — — — 392 (392 ) — Intercompany technical service fees — — — 161 (161 ) — Other (income) expense, net — (1,482 ) 2,063 194 — 775 Equity in (earnings) loss of investees (46,581 ) (51,043 ) (1,740 ) — 99,364 — (46,581 ) (52,525 ) 122,222 3,310 98,811 125,237 Earnings before interest and taxes 46,581 52,525 91,613 2,699 (99,364 ) 94,054 Intercompany interest (income) expense — (19,634 ) 19,415 219 — — Interest expense — 28,169 947 9 — 29,125 Interest income — — 31 6 — 37 Earnings before income taxes 46,581 43,990 71,282 2,477 (99,364 ) 64,966 (Benefit) provision for income taxes — (2,591 ) 20,239 737 — 18,385 Net earnings 46,581 46,581 51,043 1,740 (99,364 ) 46,581 Less: Net loss attributable to non-controlling interest — — — — — — Net earnings attributable to Pinnacle Foods, Inc. and Subsidiaries common stockholders $ 46,581 $ 46,581 $ 51,043 $ 1,740 $ (99,364 ) $ 46,581 Total comprehensive earnings 52,437 52,437 55,881 6,404 (114,722 ) 52,437 Less: Comprehensive loss attributable to non-controlling interest — — — — — — Comprehensive earnings attributable to Pinnacle Foods, Inc. and Subsidiaries $ 52,437 $ 52,437 $ 55,881 $ 6,404 $ (114,722 ) $ 52,437 Pinnacle Foods Inc. Condensed Consolidating Statement of Operations and Comprehensive Earnings For the three months ended September 25, 2016 Pinnacle Foods Inc. Pinnacle Foods Finance LLC Guarantor Subsidiaries Nonguarantor Subsidiaries Eliminations Consolidated Total Net sales $ — $ — $ 730,853 $ 37,670 $ (9,702 ) $ 758,821 Cost of products sold — 503,863 35,243 (8,989 ) 530,117 Gross profit — — 226,990 2,427 (713 ) 228,704 Marketing and selling expenses — — 52,666 1,213 — 53,879 Administrative expenses — — 34,552 1,887 — 36,439 Research and development expenses — — 4,392 172 — 4,564 Tradename impairment charges — — 11,200 — — 11,200 Intercompany royalties — — (106 ) (73 ) 179 — Intercompany management fees 642 (642 ) — Intercompany technical service fees — — — 250 (250 ) — Termination fee received, net of costs, associated with the Hillshire merger agreement — — — — — — Other expense, net 256 3,681 417 — 4,354 Equity in (earnings) loss of investees (52,353 ) (57,978 ) 3,176 — 107,155 — (52,353 ) (57,722 ) 109,561 4,508 106,442 110,436 Earnings before interest and taxes 52,353 57,722 117,429 (2,081 ) (107,155 ) 118,268 Intercompany interest (income) expense — (26,919 ) 25,745 1,174 — — Interest expense — 35,945 517 11 — 36,473 Interest income — — 12 15 — 27 Earnings before income taxes 52,353 48,696 91,179 (3,251 ) (107,155 ) 81,822 (Benefit) provision for income taxes — (3,657 ) 33,201 (75 ) — 29,469 Net earnings 52,353 52,353 57,978 (3,176 ) (107,155 ) 52,353 Less: Net (loss) earnings attributable to non-controlling interest — — — — — — Net earnings (loss) attributable to Pinnacle Foods, Inc. and Subsidiaries common stockholders $ 52,353 $ 52,353 $ 57,978 $ (3,176 ) $ (107,155 ) $ 52,353 Total comprehensive earnings (loss) 52,918 52,918 56,677 (4,704 ) (104,891 ) 52,918 Less: Comprehensive (loss) attributable to non-controlling interest — — — — — — Comprehensive earnings (loss) attributable to Pinnacle Foods, Inc. and Subsidiaries $ 52,918 $ 52,918 $ 56,677 $ (4,704 ) $ (104,891 ) $ 52,918 Pinnacle Foods Inc. Condensed Consolidating Statement of Operations and Comprehensive Earnings For the nine months ended September 24, 2017 Pinnacle Foods Inc. Pinnacle Foods Finance LLC Guarantor Subsidiaries Nonguarantor Subsidiaries Eliminations Consolidated Total Net sales $ — $ — $ 2,220,972 $ 109,651 $ (70,127 ) $ 2,260,496 Cost of products sold — — 1,639,068 95,106 (68,451 ) 1,665,723 Gross profit — — 581,904 14,545 (1,676 ) 594,773 Marketing and selling expenses — — 152,821 2,735 — 155,556 Administrative expenses — — 96,309 4,294 — 100,603 Research and development expenses — — 12,001 508 — 12,509 Tradename impairment charges — — 66,530 — — 66,530 Intercompany royalties — — (516 ) 516 — — Intercompany management fees — — — 1,174 (1,174 ) — Intercompany technical service fees — — — 502 (502 ) — Other (income) expense, net — (1,879 ) 12,109 63 — 10,293 Equity in (earnings) loss of investees (88,176 ) (132,622 ) (2,860 ) — 223,658 — (88,176 ) (134,501 ) 336,394 9,792 221,982 345,491 Earnings before interest and taxes 88,176 134,501 245,510 4,753 (223,658 ) 249,282 Intercompany interest (income) expense — (61,563 ) 60,918 645 — — Interest expense — 136,111 2,220 32 — 138,363 Interest income — — 51 14 — 65 Earnings before income taxes 88,176 59,953 182,423 4,090 (223,658 ) 110,984 (Benefit) provision for income taxes — (28,223 ) 49,801 1,058 — 22,636 Net earnings 88,176 88,176 132,622 3,032 (223,658 ) 88,348 Less: Net earnings attributable to non-controlling interest — — — 172 — 172 Net earnings attributable to Pinnacle Foods, Inc. and Subsidiaries common stockholders $ 88,176 $ 88,176 $ 132,622 $ 2,860 $ (223,658 ) $ 88,176 Total comprehensive earnings 106,635 106,635 139,663 9,578 (255,704 ) 106,807 Less: Comprehensive earnings attributable to non-controlling interest — — — 172 — 172 Comprehensive earnings attributable to Pinnacle Foods, Inc. and Subsidiaries $ 106,635 $ 106,635 $ 139,663 $ 9,406 $ (255,704 ) $ 106,635 Pinnacle Foods Inc. Condensed Consolidating Statement of Operations and Comprehensive Earnings For the nine months ended September 25, 2016 Pinnacle Foods Inc. Pinnacle Foods Finance LLC Guarantor Subsidiaries Nonguarantor Subsidiaries Eliminations Consolidated Total Net sales $ — $ — $ 2,217,492 $ 120,473 $ (68,508 ) $ 2,269,457 Cost of products sold — — 1,577,814 109,224 (66,044 ) 1,620,994 Gross profit — — 639,678 11,249 (2,464 ) 648,463 Marketing and selling expenses — — 169,559 4,254 — 173,813 Administrative expenses — — 119,625 6,405 — 126,030 Research and development expenses — — 13,295 552 — 13,847 Tradename impairment charges — — 11,200 — — 11,200 Intercompany royalties (410 ) 410 — — Intercompany management fees — — — 1,716 (1,716 ) — Intercompany technical service fees — — — 748 (748 ) — Other (income) expense, net — (1,027 ) 17,716 549 — 17,238 Equity in (earnings) loss of investees (122,973 ) (136,635 ) 4,841 — 254,767 — (122,973 ) (137,662 ) 335,826 14,634 252,303 342,128 Earnings before interest and taxes 122,973 137,662 303,852 (3,385 ) (254,767 ) 306,335 Intercompany interest (income) expense — (78,611 ) 77,327 1,284 — — Interest expense — 102,072 1,496 33 — 103,601 Interest income — — 83 48 — 131 Earnings (loss) before income taxes 122,973 114,201 225,112 (4,654 ) (254,767 ) 202,865 (Benefit) provision for income taxes — (8,772 ) 88,477 187 — 79,892 Net earnings (loss) 122,973 122,973 136,635 (4,841 ) (254,767 ) 122,973 Less: Net earnings (loss) attributable to non-controlling interest — — — — — — Net earnings (loss) attributable to Pinnacle Foods, Inc. and Subsidiaries common stockholders $ 122,973 $ 122,973 $ 136,635 $ (4,841 ) $ (254,767 ) $ 122,973 Total comprehensive earnings (loss) 119,989 119,989 141,015 (1,070 ) (259,934 ) 119,989 Less: Comprehensive earnings (loss) attributable to non-controlling interest — — — — — — Comprehensive earnings (loss) attributable to Pinnacle Foods, Inc. and Subsidiaries $ 119,989 $ 119,989 $ 141,015 $ (1,070 ) $ (259,934 ) $ 119,989
Condensed Consolidating Statements of Cash Flows	Pinnacle Foods Inc. Condensed Consolidating Statement of Cash Flows For the nine months ended September 24, 2017 Pinnacle Foods Inc. Pinnacle Foods Finance LLC Guarantor Subsidiaries Nonguarantor Subsidiaries Eliminations and Reclassifications Consolidated Total Cash flows from operating activities Net cash (used in) provided by operating activities $ — $ (22,332 ) $ 189,654 $ 11,400 $ — $ 178,722 Cash flows from investing activities Intercompany accounts receivable/payable — 128,387 17,917 — (146,304 ) — Intercompany loans — 129,106 — — (129,106 ) — Investment in Subsidiary 96,543 88,379 — — (184,922 ) — Capital expenditures — — (69,049 ) (1,466 ) — (70,515 ) Sale of plant assets — — 517 1,430 — 1,947 Net cash provided by (used in) investing activities 96,543 345,872 (50,615 ) (36 ) (460,332 ) (68,568 ) Cash flows from financing activities Net proceeds from issuance of common stock 14,868 — — — — 14,868 Taxes paid related to net share settlement of equity awards (10,238 ) — — — — (10,238 ) Dividends paid (101,173 ) — — — — (101,173 ) Proceeds from bank term loans — 2,262,000 — — — 2,262,000 Repayments of long-term obligations — (2,476,060 ) (2,849 ) — — (2,478,909 ) Proceeds from short-term borrowing — — 2,743 — — 2,743 Repayments of short-term borrowing — — (3,743 ) — — (3,743 ) Intercompany accounts receivable/payable — — (128,387 ) (17,917 ) 146,304 — Return of capital — (96,543 ) (88,379 ) — 184,922 — Intercompany loans — — (129,106 ) — 129,106 — Repayment of capital lease obligations — — (5,442 ) (94 ) — (5,536 ) Debt acquisition costs — (12,937 ) — — — (12,937 ) Net cash (used in) provided by financing activities (96,543 ) (323,540 ) (355,163 ) (18,011 ) 460,332 (332,925 ) Effect of exchange rate changes on cash 1,036 1,036 Net change in cash and cash equivalents — — (216,124 ) (5,611 ) — (221,735 ) Cash and cash equivalents - beginning of period — — 341,238 11,838 — 353,076 Cash and cash equivalents - end of period $ — $ — $ 125,114 $ 6,227 $ — $ 131,341 Pinnacle Foods Inc. Condensed Consolidating Statement of Cash Flows For the nine months ended September 25, 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 $ (10,767 ) $ 4,004 $ 230,643 $ 16,062 $ — $ 239,942 Cash flows from investing activities Payments for business acquisitions — — (985,365 ) — — (985,365 ) Intercompany accounts receivable/payable — 24,071 6,782 — (30,853 ) — Intercompany loans — (880,122 ) — — 880,122 — Investment in subsidiaries 65,516 49,564 — — (115,080 ) — Capital expenditures — — (73,421 ) (3,202 ) — (76,623 ) Net cash (used in) provided by investing activities 65,516 (806,487 ) (1,052,004 ) (3,202 ) 734,189 (1,061,988 ) Cash flows from financing activities Net proceeds from the issuance of common stock 24,914 — — — — 24,914 Excess tax benefits on stock-based compensation 10,767 — — — — 10,767 Taxes paid related to net share settlement of equity awards (1,087 ) — — — — (1,087 ) Dividends paid (89,343 ) — — — — (89,343 ) Proceeds from bond offering — 350,000 — — — 350,000 Proceeds from bank term loan — 547,250 — — — 547,250 Repayments of long-term obligations — (6,687 ) (3,458 ) — — (10,145 ) Proceeds from short-term borrowing — — 2,182 — — 2,182 Repayments of short-term borrowing — — (3,180 ) — — (3,180 ) Intercompany accounts receivable/payable — — (24,071 ) (6,782 ) 30,853 — Return of capital — (65,516 ) (49,564 ) — 115,080 — Intercompany loans — — 880,122 — (880,122 ) — Repayment of capital lease obligations — — (2,611 ) (10 ) — (2,621 ) Debt acquisition costs — (22,564 ) — — — (22,564 ) Net cash (used in) provided by financing activities (54,749 ) 802,483 799,420 (6,792 ) (734,189 ) 806,173 Effect of exchange rate changes on cash — — — 252 — 252 Net change in cash and cash equivalents — — (21,941 ) 6,320 — (15,621 ) Cash and cash equivalents - beginning of period — — 177,669 2,880 — 180,549 Cash and cash equivalents - end of period $ — $ — $ 155,728 $ 9,200 $ — $ 164,928

Summary of Business Activities

Summary of Business Activities (Details)	May 08, 2015shares	Sep. 24, 2017segment	Apr. 02, 2007
Subsidiary, Sale of Stock [Line Items]
Number of operating segments		4
Number of reportable segments		4
Blackstone
Subsidiary, Sale of Stock [Line Items]
Ownership percentage			98.00%
Number of shares sold by company (in shares) | shares	5,000,000

Acquisitions - Narrative (Detai

Acquisitions - Narrative (Details) - USD ($)	Jan. 15, 2016	Dec. 31, 2017	Sep. 24, 2017	Sep. 25, 2016	Sep. 24, 2017	Sep. 25, 2016	Dec. 25, 2016
Business Acquisition [Line Items]
Goodwill			$ 2,168,487,000		$ 2,168,487,000		$ 2,163,156,000
Transaction costs			0	$ 0	0	$ 6,781,000
Debt issuance costs and discount			22,910,000		22,910,000		41,954,000
Boulder
Business Acquisition [Line Items]
Percentage acquired	100.00%
Total cost of acquisition	$ 1,001,400,000
Intangible assets and goodwill	1,037,700,000
Goodwill	445,954,000
Tax deductible goodwill	85,500,000
Payments to acquire business	118,300,000
Transaction costs						6,800,000
Debt issuance costs and discount				$ 24,000,000		24,000,000
Merger, acquisition and advisory fees						6,100,000
Other acquisition related costs						$ 700,000
Boulder | Tradenames
Business Acquisition [Line Items]
Indefinite lived intangibles, tradenames acquired	$ 539,600,000
Boulder | Distributor relationships
Business Acquisition [Line Items]
Useful life	30 years
Boulder | Customer relationships
Business Acquisition [Line Items]
Useful life	10 years
Secured debt | Boulder
Business Acquisition [Line Items]
Face amount	$ 550,000,000
Senior notes | Boulder
Business Acquisition [Line Items]
Face amount	$ 350,000,000
Stated interest rate	5.875%
Frozen
Business Acquisition [Line Items]
Goodwill	$ 9,100,000		755,350,000		755,350,000		750,019,000
Grocery
Business Acquisition [Line Items]
Goodwill	114,400,000		860,972,000		860,972,000		860,972,000
Boulder
Business Acquisition [Line Items]
Goodwill	293,600,000		364,883,000		364,883,000		364,883,000
Specialty
Business Acquisition [Line Items]
Goodwill	$ 28,900,000		$ 187,282,000		$ 187,282,000		$ 187,282,000
Forecast | Beaver Dam acquisition
Business Acquisition [Line Items]
Payments to acquire business		$ 37,500,000

Acquisitions - Summary of the A

Acquisitions - Summary of the Allocation of the Total Cost of the Acquisition to Assets Acquired (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 25, 2016	Sep. 24, 2017	Dec. 25, 2016	Jan. 15, 2016
Assets acquired:
Goodwill		$ 2,168,487	$ 2,163,156
Boulder
Assets acquired:
Cash				$ 16,054
Accounts receivable				41,064
Inventories				66,893
Other current assets				12,043
Deferred tax asset				27,955
Property and equipment				59,405
Other assets				12,298
Goodwill				445,954
Fair value of assets acquired				1,273,266
Liabilities assumed
Accounts payable				16,022
Accrued liabilities				41,555
Capital lease obligations				7,486
Long term deferred tax liability				201,358
Other long-term liabilities				4,504
Non-controlling interest				922
Total cost of acquisition				1,001,419
Business Acquisition, Pro Forma Information [Abstract]
Net sales	$ 2,287,100
Net earnings	$ 154,000
Tradenames | Boulder
Assets acquired:
Tradenames				539,600
Distributor relationships | Boulder
Assets acquired:
Intangible assets				40,600
Customer relationships | Boulder
Assets acquired:
Intangible assets				$ 11,400

Fair Value Measurements - Finan

Fair Value Measurements - Financial Assets and Liabilities Subject to Recurring Fair Value (Details) - USD ($) $ in Thousands	Sep. 24, 2017	Dec. 25, 2016
Assets
Derivatives assets	$ 4,213	$ 2,919
Liabilities
Derivative liabilities	2,231	17,179
Recurring | Level 1
Assets
Total assets at fair value	0	0
Liabilities
Total liabilities at fair value	0	0
Recurring | Level 2
Assets
Total assets at fair value	4,213	2,919
Liabilities
Total liabilities at fair value	2,231	17,179
Recurring | Level 3
Assets
Total assets at fair value	0	0
Liabilities
Total liabilities at fair value	0	0
Recurring | Interest rate derivatives | Level 1
Assets
Derivatives assets	0	0
Liabilities
Derivative liabilities	0	0
Recurring | Interest rate derivatives | Level 2
Assets
Derivatives assets	2,233	0
Liabilities
Derivative liabilities	635	16,852
Recurring | Interest rate derivatives | Level 3
Assets
Derivatives assets	0	0
Liabilities
Derivative liabilities	0	0
Recurring | Foreign currency derivatives | Level 1
Assets
Derivatives assets	0	0
Liabilities
Derivative liabilities	0	0
Recurring | Foreign currency derivatives | Level 2
Assets
Derivatives assets	0	86
Liabilities
Derivative liabilities	1,506	0
Recurring | Foreign currency derivatives | Level 3
Assets
Derivatives assets	0	0
Liabilities
Derivative liabilities	0	0
Recurring | Commodity derivatives | Level 1
Assets
Derivatives assets	0	0
Liabilities
Derivative liabilities	0	0
Recurring | Commodity derivatives | Level 2
Assets
Derivatives assets	1,980	2,833
Liabilities
Derivative liabilities	90	327
Recurring | Commodity derivatives | Level 3
Assets
Derivatives assets	0	0
Liabilities
Derivative liabilities	0	0
Fair Value | Recurring
Assets
Total assets at fair value	4,213	2,919
Liabilities
Total liabilities at fair value	2,231	17,179
Fair Value | Recurring | Interest rate derivatives
Assets
Derivatives assets	2,233	0
Liabilities
Derivative liabilities	635	16,852
Fair Value | Recurring | Foreign currency derivatives
Assets
Derivatives assets	0	86
Liabilities
Derivative liabilities	1,506	0
Fair Value | Recurring | Commodity derivatives
Assets
Derivatives assets	1,980	2,833
Liabilities
Derivative liabilities	$ 90	$ 327

Other Expense, net - Schedule o

Other Expense, net - Schedule of Other Expense (Income), Net (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 24, 2017	Sep. 25, 2016	Sep. 24, 2017	Sep. 25, 2016
Other Income and Expenses [Abstract]
Amortization of intangibles/other assets	$ 2,486	$ 4,309	$ 13,353	$ 12,665
Foreign exchange (gains)/losses	(1,482)	256	(1,880)	(1,027)
Boulder Brands acquisition costs	0	0	0	6,781
Royalty income and other	(229)	(211)	(1,180)	(1,181)
Total other expense, net	$ 775	$ 4,354	$ 10,293	$ 17,238

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		9 Months Ended
		Sep. 24, 2017	Sep. 25, 2016	Sep. 24, 2017	Sep. 25, 2016
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Pre-tax equity-based compensation expense		$ 4,470	$ 4,252	$ 14,126	$ 9,383
Income tax benefit		(1,705)	(1,616)	(5,379)	(3,509)
Net equity-based compensation expense		2,765	2,636	8,747	5,874
Cost of products sold
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Pre-tax equity-based compensation expense		491	91	1,373	994
Marketing and selling expenses
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Pre-tax equity-based compensation expense		1,094	1,500	4,007	4,058
Administrative expenses
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Pre-tax equity-based compensation expense	[1]	2,734	2,517	8,288	3,930
Research and development expenses
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Pre-tax equity-based compensation expense		$ 151	$ 144	$ 458	$ 401
[1]	The departure of the Company's previous Chief Executive Officer ("CEO") in the second quarter of 2016 resulted in income being recognized due to the forfeiture of unvested awards.

Equity-Based Compensation Exp48

Equity-Based Compensation Expense and Earnings Per Share - Plan Narrative (Details) - $ / shares	3 Months Ended			9 Months Ended
	Sep. 24, 2017	Jun. 25, 2017	Sep. 25, 2016	Sep. 24, 2017	Sep. 25, 2016
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Antidilutive securities excluded from computation of earnings per share (in shares)	356,585		640,650	345,848	499,192
2013 Omnibus Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares authorized (in shares)	11,300,000			11,300,000
Vesting period				3 years
Performance shares | 2013 Omnibus Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Performance period				3 years
Stock options | 2013 Omnibus Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options, grants in period (in shares)		376,849
Options, grants in period, grant date fair value (in dollars per share)		$ 12.46
Option exercise price (in dollars per share)		$ 57.87
PSU's and PS's | 2013 Omnibus Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock grants in period (in shares)		152,429
Stock grants in period, grant date fair value (in dollars per share)		$ 67.04
Restricted Stock Units (RSUs) | 2013 Omnibus Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock grants in period (in shares)		147,892
Stock grants in period, grant date fair value (in dollars per share)		$ 57.87

Equity-Based Compensation Exp49

Equity-Based Compensation Expense and Earnings Per Share - Schedule of Weighted Average Number of Shares (Details) - shares	3 Months Ended		9 Months Ended
	Sep. 24, 2017	Sep. 25, 2016	Sep. 24, 2017	Sep. 25, 2016
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Weighted-average common shares (in shares)	118,328,538	117,224,410	118,022,127	116,666,296
Effect of dilutive securities: (in shares)	1,361,540	1,165,356	1,520,691	1,256,560
Dilutive potential common shares (in shares)	119,690,078	118,389,766	119,542,818	117,922,856

Accumulated Other Comprehensi50

Accumulated Other Comprehensive Loss - Components of Accumulated Other Comprehensive Income (Loss) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 24, 2017	Sep. 25, 2016	Sep. 24, 2017	Sep. 25, 2016
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Balance, beginning			$ 1,948,942	$ 1,805,529
Net current period other comprehensive (loss)/income	$ 5,856	$ 565	18,459	(2,984)
Balance, ending	1,967,542	1,876,874	1,967,542	1,876,874
Accumulated Other Comprehensive Loss
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Balance, beginning			(51,569)	(59,388)
Other comprehensive (loss)/income before reclassification			4,930	(7,362)
Amounts reclassified from accumulated other comprehensive loss			13,529	4,378
Net current period other comprehensive (loss)/income			18,459	(2,984)
Balance, ending	(33,110)	(62,372)	(33,110)	(62,372)
Currency translation adjustments
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Balance, beginning			(3,989)	(6,418)
Other comprehensive (loss)/income before reclassification			7,726	4,040
Amounts reclassified from accumulated other comprehensive loss			0	0
Net current period other comprehensive (loss)/income			7,726	4,040
Balance, ending	3,737	(2,378)	3,737	(2,378)
Gains (Losses) on cash flow hedges
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Balance, beginning			(8,234)	(9,232)
Other comprehensive (loss)/income before reclassification			(2,796)	(11,402)
Amounts reclassified from accumulated other comprehensive loss			13,005	3,803
Net current period other comprehensive (loss)/income			10,209	(7,599)
Balance, ending	1,975	(16,831)	1,975	(16,831)
Change in pensions
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Balance, beginning			(39,346)	(43,738)
Other comprehensive (loss)/income before reclassification			0	0
Amounts reclassified from accumulated other comprehensive loss			524	575
Net current period other comprehensive (loss)/income			524	575
Balance, ending	$ (38,822)	$ (43,163)	$ (38,822)	$ (43,163)

Accumulated Other Comprehensi51

Accumulated Other Comprehensive Loss - Reclassifications out of AOCI (Details) - USD ($) $ in Thousands		3 Months Ended		9 Months Ended
		Sep. 24, 2017	Sep. 25, 2016	Sep. 24, 2017	Sep. 25, 2016
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Interest expense		$ (29,125)	$ (36,473)	$ (138,363)	$ (103,601)
Cost of products sold		(530,523)	(530,117)	(1,665,723)	(1,620,994)
Earnings before income taxes		64,966	81,822	110,984	202,865
Provision for income taxes		(18,385)	(29,469)	(22,636)	(79,892)
Net earnings		46,581	52,353	88,348	122,973
Amounts Reclassified from AOCL
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Net earnings		180	(1,766)	(13,529)	(4,378)
Gains and (losses) on financial instrument contracts | Amounts Reclassified from AOCL
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Earnings before income taxes		633	(2,560)	(20,964)	(6,176)
Provision for income taxes		(286)	986	7,959	2,373
Net earnings		347	(1,574)	(13,005)	(3,803)
Pension actuarial assumption adjustments | Amounts Reclassified from AOCL
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Cost of products sold	[1]	(269)	(309)	(847)	(926)
Provision for income taxes		102	117	323	351
Net earnings		(167)	(192)	(524)	(575)
Interest rate contracts | Gains and (losses) on financial instrument contracts | Amounts Reclassified from AOCL
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Interest expense		965	(2,606)	(20,687)	(6,277)
Foreign exchange contracts | Gains and (losses) on financial instrument contracts | Amounts Reclassified from AOCL
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Cost of products sold		$ (332)	$ 46	$ (277)	$ 101
[1]	This is included in the computation of net periodic pension cost (see Note 12 for additional details).

Balance Sheet Information - Sch

Balance Sheet Information - Schedule of Accounts Receivable (Details) - USD ($) $ in Thousands	Sep. 24, 2017	Dec. 25, 2016
Accounts Receivable, Net, Current [Abstract]
Customers	$ 300,054	$ 292,029
Allowances for cash discounts, bad debts and returns	(10,782)	(12,335)
Subtotal	289,272	279,694
Other receivables	10,909	9,888
Total	$ 300,181	$ 289,582

Balance Sheet Information - S53

Balance Sheet Information - Schedule of Inventories (Details) - USD ($) $ in Thousands		Sep. 24, 2017	Dec. 25, 2016
Inventory, Net [Abstract]
Raw materials		$ 84,885	$ 81,660
Work in progress	[1]	58,471	55,068
Finished product		400,287	308,763
Total		$ 543,643	$ 445,491
[1]	Work in progress is primarily agricultural inventory.

Balance Sheet Information - S54

Balance Sheet Information - Schedule of Other Current Assets (Details) - USD ($) $ in Thousands	Sep. 24, 2017	Dec. 25, 2016
Prepaid Expense and Other Assets, Current [Abstract]
Prepaid expenses and other	$ 10,836	$ 9,911
Prepaid income taxes	5,306	776
Total	$ 16,142	$ 10,687

Balance Sheet Information - S55

Balance Sheet Information - Schedule of Plant Assets (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 24, 2017	Sep. 25, 2016	Sep. 24, 2017	Sep. 25, 2016	Dec. 25, 2016
Property, Plant and Equipment [Line Items]
Plant assets, gross	$ 1,264,009		$ 1,264,009		$ 1,214,742
Accumulated depreciation	(569,615)		(569,615)		(491,397)
Total	694,394		694,394		723,345
Depreciation	24,000	$ 22,800	94,100	$ 66,100
Land
Property, Plant and Equipment [Line Items]
Plant assets, gross	14,948		14,948		15,720
Buildings
Property, Plant and Equipment [Line Items]
Plant assets, gross	298,444		298,444		272,510
Machinery and equipment
Property, Plant and Equipment [Line Items]
Plant assets, gross	898,399		898,399		826,344
Projects in progress
Property, Plant and Equipment [Line Items]
Plant assets, gross	52,218		52,218		100,168
Assets under capital lease
Property, Plant and Equipment [Line Items]
Accumulated depreciation	(17,300)		(17,300)		(14,300)
Total	$ 61,100		$ 61,100		$ 38,100

Balance Sheet Information - S56

Balance Sheet Information - Schedule of Accrued Liabilities (Details) - USD ($) $ in Thousands	Sep. 24, 2017	Dec. 25, 2016
Accrued Liabilities, Current [Abstract]
Employee compensation and benefits	$ 53,931	$ 65,402
Interest payable	15,794	23,854
Consumer coupons	5,725	5,048
Accrued restructuring charges (Note 10)	3,216	7,587
Accrued financial instrument contracts (Note 13)	1,237	4,940
Accrued broker commissions	8,757	7,982
Accrued income taxes	4,845	29,173
Other	23,247	22,755
Total	$ 116,752	$ 166,741

Balance Sheet Information - S57

Balance Sheet Information - Schedule of Other Long-Term Liabilities (Details) - USD ($) $ in Thousands	Sep. 24, 2017	Dec. 25, 2016
Liabilities, Noncurrent [Abstract]
Employee compensation and benefits	$ 13,663	$ 12,630
Long-term rent liability and deferred rent allowances	6,016	6,794
Liability for uncertain tax positions	7,787	9,786
Accrued financial instrument contracts (Note 13)	994	12,239
Other	4,734	6,080
Total	$ 33,194	$ 47,529

Goodwill, Tradenames and Othe58

Goodwill, Tradenames and Other Assets - Schedule of Goodwill by Segment (Details) $ in Thousands	9 Months Ended
	Sep. 24, 2017USD ($)
Goodwill [Roll Forward]
Balance, December 25, 2016	$ 2,163,156
Foreign currency adjustment	5,331
Balance, September 24, 2017	2,168,487
Frozen
Goodwill [Roll Forward]
Balance, December 25, 2016	750,019
Foreign currency adjustment	5,331
Balance, September 24, 2017	755,350
Grocery
Goodwill [Roll Forward]
Balance, December 25, 2016	860,972
Foreign currency adjustment	0
Balance, September 24, 2017	860,972
Boulder
Goodwill [Roll Forward]
Balance, December 25, 2016	364,883
Foreign currency adjustment	0
Balance, September 24, 2017	364,883
Specialty
Goodwill [Roll Forward]
Balance, December 25, 2016	187,282
Foreign currency adjustment	0
Balance, September 24, 2017	$ 187,282

Goodwill, Tradenames and Othe59

Goodwill, Tradenames and Other Assets - Schedule of Tradenames by Segment (Details)	3 Months Ended			9 Months Ended
	Sep. 24, 2017USD ($)tradename	Jun. 25, 2017USD ($)	Sep. 25, 2016USD ($)	Sep. 24, 2017USD ($)	Sep. 25, 2016USD ($)
Indefinite-lived Intangible Assets [Roll Forward]
Impairments	$ (39,100,000)		$ (11,200,000)	$ (66,530,000)	$ (11,200,000)
Tradenames
Indefinite-lived Intangible Assets [Roll Forward]
Balance, December 25, 2016				2,529,558,000
Foreign currency adjustment				424,000
Impairments				(66,530,000)
Balance, September 24, 2017	2,463,452,000			2,463,452,000
Tradenames | Frozen
Indefinite-lived Intangible Assets [Roll Forward]
Balance, December 25, 2016				790,738,000
Foreign currency adjustment				424,000
Impairments		$ (27,400,000)		(52,740,000)
Balance, September 24, 2017	738,422,000			738,422,000
Tradenames | Grocery
Indefinite-lived Intangible Assets [Roll Forward]
Balance, December 25, 2016				1,260,912,000
Foreign currency adjustment				0
Impairments				(7,290,000)
Balance, September 24, 2017	1,253,622,000			1,253,622,000
Tradenames | Boulder
Indefinite-lived Intangible Assets [Roll Forward]
Balance, December 25, 2016				442,808,000
Foreign currency adjustment				0
Impairments				0
Balance, September 24, 2017	442,808,000			442,808,000
Tradenames | Specialty
Indefinite-lived Intangible Assets [Roll Forward]
Balance, December 25, 2016				35,100,000
Foreign currency adjustment				0
Impairments				(6,500,000)
Balance, September 24, 2017	28,600,000			28,600,000
Celeste, Synder of Berlin, Nalley, Bernstein, and Swanson tradenames
Indefinite-lived Intangible Assets [Roll Forward]
Balance, September 24, 2017	$ 25,400,000			25,400,000
Increase in weighted average cost of capital assumed	0.0050
Celeste tradename
Indefinite-lived Intangible Assets [Roll Forward]
Balance, September 24, 2017	$ 24,800,000			24,800,000
Snyder of Berlin tradename
Indefinite-lived Intangible Assets [Roll Forward]
Balance, September 24, 2017	6,500,000			6,500,000
Nalley tradename
Indefinite-lived Intangible Assets [Roll Forward]
Balance, September 24, 2017	4,200,000			4,200,000
Bernstein tradename
Indefinite-lived Intangible Assets [Roll Forward]
Balance, September 24, 2017	3,100,000			3,100,000
Swanson tradename
Indefinite-lived Intangible Assets [Roll Forward]
Balance, September 24, 2017	500,000			500,000
Aunt Jemima tradename
Indefinite-lived Intangible Assets [Roll Forward]
Balance, December 25, 2016	0
Balance, September 24, 2017		$ 0
Five additional impaired tradenames
Indefinite-lived Intangible Assets [Roll Forward]
Balance, September 24, 2017	$ 429,800,000			$ 429,800,000
Number of impaired tradenames | tradename	5
Indefinite-lived tradenames, percentage of fair value in excess of carrying value	15.00%

Goodwill, Tradenames and Othe60

Goodwill, Tradenames and Other Assets - Schedule of Other Assets (Details) - USD ($) $ in Thousands		3 Months Ended		9 Months Ended		12 Months Ended
		Sep. 24, 2017	Sep. 25, 2016	Sep. 24, 2017	Sep. 25, 2016	Dec. 25, 2016
Finite-Lived Intangible Assets [Line Items]
Finite-lived intangible assets, Gross Carrying Amount		$ 240,595		$ 240,595		$ 261,707
Finite-lived intangible assets, Accumulated Amortization		(108,950)		(108,950)		(116,749)
Finite-lived intangible assets, Net		131,645		131,645		144,958
Financial instruments		1,284		1,284		2,288
Other, Gross Carrying Amount	[1]	31,599		31,599		30,646
Other, Accumulated Amortization	[1]	(4,973)		(4,973)		(4,821)
Other, Net	[1]	26,626		26,626		25,825
Total other assets, net		159,555		159,555		$ 173,071
Finite-Lived Intangible Assets, Amortization Expense, Maturity Schedule [Abstract]
Amortization of intangible assets		2,486	$ 4,309	13,353	$ 12,665
Finite-Lived Intangible Assets, Net, Amortization Expense, Fiscal Year Maturity [Abstract]
Estimated amortization expense, remainder of 2017		2,700		2,700
Estimated amortization expense, 2018		9,300		9,300
Estimated amortization expense, 2019		8,600		8,600
Estimated amortization expense, 2020		7,900		7,900
Estimated amortization expense, 2021		6,600		6,600
Estimated amortization expense, thereafter		96,700		$ 96,700
Recipes
Finite-Lived Intangible Assets [Line Items]
Weighted Average Life				10 years		10 years
Finite-lived intangible assets, Gross Carrying Amount		51,526		$ 51,526		$ 60,109
Finite-lived intangible assets, Accumulated Amortization		(46,420)		(46,420)		(53,130)
Finite-lived intangible assets, Net		5,106		$ 5,106		$ 6,979
Customer relationships - Distributors
Finite-Lived Intangible Assets [Line Items]
Weighted Average Life				34 years		34 years
Finite-lived intangible assets, Gross Carrying Amount		176,379		$ 176,379		$ 182,733
Finite-lived intangible assets, Accumulated Amortization		(57,739)		(57,739)		(54,678)
Finite-lived intangible assets, Net		118,640		$ 118,640		$ 128,055
Customer relationships - Food Service
Finite-Lived Intangible Assets [Line Items]
Weighted Average Life				10 years		10 years
Finite-lived intangible assets, Gross Carrying Amount		11,400		$ 11,400		$ 11,400
Finite-lived intangible assets, Accumulated Amortization		(3,501)		(3,501)		(2,155)
Finite-lived intangible assets, Net		7,899		$ 7,899		$ 9,245
Customer relationships - Private Label
Finite-Lived Intangible Assets [Line Items]
Weighted Average Life				7 years		7 years
Finite-lived intangible assets, Gross Carrying Amount		1,290		$ 1,290		$ 1,290
Finite-lived intangible assets, Accumulated Amortization		(1,290)		(1,290)		(611)
Finite-lived intangible assets, Net		0		0		$ 679
License
Finite-Lived Intangible Assets [Line Items]
Weighted Average Life						7 years
Finite-lived intangible assets, Gross Carrying Amount						$ 6,175
Finite-lived intangible assets, Accumulated Amortization						(6,175)
Finite-lived intangible assets, Net						0
Operating segments | Frozen
Finite-Lived Intangible Assets [Line Items]
Finite-lived intangible assets, Net		39,733		39,733		46,158
Operating segments | Grocery
Finite-Lived Intangible Assets [Line Items]
Finite-lived intangible assets, Net		47,662		47,662		50,405
Operating segments | Boulder
Finite-Lived Intangible Assets [Line Items]
Finite-lived intangible assets, Net		33,727		33,727		35,710	[2]
Finite-Lived Intangible Assets, Amortization Expense, Maturity Schedule [Abstract]
Re-segmentation of finite-lived intangibles						(9,200)
Operating segments | Specialty
Finite-Lived Intangible Assets [Line Items]
Finite-lived intangible assets, Net		$ 10,523		$ 10,523		12,685	[2]
Finite-Lived Intangible Assets, Amortization Expense, Maturity Schedule [Abstract]
Re-segmentation of finite-lived intangibles						$ 9,200
[1]	As of September 24, 2017 and December 25, 2016, Other primarily consists of cost basis investments in companies in the natural and organic food and beverage industries acquired through the Boulder Brands acquisition as well as security deposits, supplemental savings plan investments and debt acquisition costs associated with the Company's revolving credit facility.
[2]	The amounts previously reported as amortizable intangible assets as of December 25, 2016 have been revised in the table above to correct the allocation amongst the segments. This resulted in the reclassification of approximately $9.2 million of amortizable intangible assets from the Boulder segment to the Specialty segment as of December 25, 2016.

Restructuring Charges - Narrati

Restructuring Charges - Narrative (Details) - USD ($) $ in Thousands	3 Months Ended			9 Months Ended
	Sep. 24, 2017	Jun. 25, 2017	Sep. 25, 2016	Sep. 24, 2017	Sep. 25, 2016
Aunt Jemima retail and foodservice frozen breakfast products exit
Restructuring Cost and Reserve [Line Items]
Restructuring and impairment charges		$ 64,200		$ 64,200
Accelerated depreciation charges		23,600
Inventory obsolescence		4,600
Employee termination costs		1,500
Contract termination and other costs		3,300
Restructuring charges				4,324
Aunt Jemima retail and foodservice frozen breakfast products exit | Frozen
Restructuring Cost and Reserve [Line Items]
Restructuring and impairment charges				49,400
Aunt Jemima retail and foodservice frozen breakfast products exit | Specialty
Restructuring Cost and Reserve [Line Items]
Restructuring and impairment charges				14,800
Aunt Jemima retail and foodservice frozen breakfast products exit | Tradenames
Restructuring Cost and Reserve [Line Items]
Intangible asset impairment charge		$ 31,200
Aunt Jemima retail and foodservice frozen breakfast products exit | Cost of products sold
Restructuring Cost and Reserve [Line Items]
Restructuring and impairment charges				33,000
Aunt Jemima retail and foodservice frozen breakfast products exit | Impairment of tradenames
Restructuring Cost and Reserve [Line Items]
Restructuring and impairment charges				27,400
Aunt Jemima retail and foodservice frozen breakfast products exit | Other expense
Restructuring Cost and Reserve [Line Items]
Restructuring and impairment charges				3,800
Boulder Brands restructuring | Employee severance
Restructuring Cost and Reserve [Line Items]
Restructuring charges	$ 0		$ 600	$ 37	$ 17,300

Restructuring Charges - Accrued

Restructuring Charges - Accrued Restructuring Charges (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 24, 2017	Sep. 25, 2016	Sep. 24, 2017	Sep. 25, 2016
Aunt Jemima retail and foodservice frozen breakfast products exit
Restructuring Reserve [Roll Forward]
Beginning balance			$ 0
Expense			4,324
Payments			(1,401)
Ending balance	$ 2,923		2,923
Boulder Brands restructuring | Employee severance
Restructuring Reserve [Roll Forward]
Beginning balance			7,587
Expense	0	$ 600	37	$ 17,300
Payments			(7,331)
Ending balance	$ 293		$ 293

Debt and Interest Expense - Sch

Debt and Interest Expense - Schedule of Long-term and Short-term Debt Instruments (Details) - USD ($) $ in Thousands	Sep. 24, 2017	Dec. 25, 2016	Jan. 15, 2016
Short-term Debt [Abstract]
Short-term borrowings	$ 1,389	$ 2,389
Long-term Debt, Current and Noncurrent [Abstract]
Unamortized discount on long term debt and deferred financing costs	(22,910)	(41,954)
Capital lease obligations	41,131	36,325
Long-term debt, including capital lease obligations less unamortized discount on long term debt and deferred financing costs	2,971,188	3,164,297
Less: current portion of long-term obligations	34,813	23,801
Total long-term debt	2,936,375	3,140,496
Secured debt | Tranche B term loans due 2024
Long-term Debt, Current and Noncurrent [Abstract]
Long-term debt	2,250,690	0
Secured debt | Tranche G term loans due 2020
Long-term Debt, Current and Noncurrent [Abstract]
Long-term debt	0	1,409,625
Secured debt | Tranche H term loans due 2020
Long-term Debt, Current and Noncurrent [Abstract]
Long-term debt	0	509,250
Secured debt | Tranche I term loans due 2023
Long-term Debt, Current and Noncurrent [Abstract]
Long-term debt	$ 0	$ 545,875
Senior notes | 4.875% senior notes due 2021
Debt Instrument [Line Items]
Stated interest rate	4.875%	4.875%
Long-term Debt, Current and Noncurrent [Abstract]
Senior notes	$ 350,000	$ 350,000
Senior notes | 5.875% senior notes due 2024
Debt Instrument [Line Items]
Stated interest rate	5.875%	5.875%	5.875%
Long-term Debt, Current and Noncurrent [Abstract]
Senior notes	$ 350,000	$ 350,000
Notes payable | 3.0% Note payable to Gilster Mary Lee Corporation
Debt Instrument [Line Items]
Stated interest rate	3.00%	3.00%
Long-term Debt, Current and Noncurrent [Abstract]
Note payable	$ 2,277	$ 5,176

Debt and Interest Expense - S64

Debt and Interest Expense - Schedule of Interest Expense (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 24, 2017	Sep. 25, 2016	Sep. 24, 2017	Sep. 25, 2016
Debt Disclosure [Abstract]
Interest expense	$ 29,061	$ 30,845	$ 85,555	$ 89,645
Amortization of debt acquisition costs and original issue discounts	1,029	2,422	3,627	7,079
Non-cash recognition of deferred costs related to refinancing		600	28,494	600
Settlement of hedges related to refinancing	0	0	20,722	0
Interest rate swap (gains)/losses	(965)	2,606	(35)	6,277
Total interest expense	$ 29,125	$ 36,473	$ 138,363	$ 103,601

Debt and Interest Expense - Ame

Debt and Interest Expense - Amended Credit Agreement (Details)	Feb. 03, 2017USD ($)	Sep. 25, 2016USD ($)	Sep. 24, 2017USD ($)	Sep. 25, 2016USD ($)
Debt Instrument [Line Items]
Unamortized debt issuance costs			$ 12,937,000	$ 22,564,000
Recognition of deferred costs related to the Refinancing		$ 600,000	$ 28,494,000	$ 600,000
Ownership interest			100.00%
Tranche G, H and I term loans
Debt Instrument [Line Items]
Unamortized debt issuance costs	$ 12,900,000
Recognition of deferred costs related to the Refinancing	28,500,000		$ 28,500,000
Secured debt
Debt Instrument [Line Items]
Repayment of existing indebtedness	$ 213,100,000
Secured debt | Tranche B term loans due 2024
Debt Instrument [Line Items]
Term of debt instrument	7 years
Face amount	$ 2,262,000,000
Secured debt | Tranche G term loans due 2020
Debt Instrument [Line Items]
Amount of indebtedness repaid	1,409,600,000
Secured debt | Tranche H term loans due 2020
Debt Instrument [Line Items]
Amount of indebtedness repaid	507,900,000
Secured debt | Tranche I term loans due 2023
Debt Instrument [Line Items]
Amount of indebtedness repaid	$ 544,500,000
Revolving credit facility
Debt Instrument [Line Items]
Term of debt instrument	5 years
Face amount	$ 225,000,000
Revolving credit facility | Fifth Amendment to the Second Amended and Restated Credit Agreement, Feb 2017
Debt Instrument [Line Items]
Commitment fee percentage	0.30%
Federal funds effective rate | Secured debt | Tranche B term loans due 2024
Debt Instrument [Line Items]
Basis spread on variable rate	0.50%
Secured debt
Debt Instrument [Line Items]
Percentage of collateralized capital stock of, or other equity interest in, each direct foreign subsidiaries, or domestic subsidiaries			65.00%
Required percentage of excess cash flow	50.00%
Percentage of quarterly installment amortized aggregate principal amount	0.25%
Secured debt | Tranche B term loans due 2024
Long-term Debt, Fiscal Year Maturity
2,017			$ 11,300,000
2,018			17,000,000
2,019			22,600,000
2,020			22,600,000
2,021			22,600,000
2,022			22,600,000
2,023			28,300,000
Thereafter			$ 2,103,700,000
Secured debt | One-month eurodollar rate | Tranche B term loans due 2024
Debt Instrument [Line Items]
Basis spread on variable rate	1.00%
Secured debt | Eurocurrency rate | Tranche B term loans due 2024
Debt Instrument [Line Items]
Basis spread on variable rate	2.00%
Variable rate floor	0.00%
Secured debt | Base rate | Tranche B term loans due 2024
Debt Instrument [Line Items]
Basis spread on variable rate	1.00%
Variable rate floor	1.00%
Letter of credit
Debt Instrument [Line Items]
Fronting fee, per annum	0.125%
Maximum borrowing capacity under the revolving credit facility	$ 50,000,000
Total net leverage ratio between 4.50 and 5.49 | Minimum
Debt Instrument [Line Items]
Leverage ratio	4.50
Total net leverage ratio between 4.50 and 5.49 | Maximum
Debt Instrument [Line Items]
Leverage ratio	5.49
Total net leverage ratio between 4.50 and 5.49 | Secured debt
Debt Instrument [Line Items]
Required percentage of excess cash flow	25.00%
Total net leverage ratio below 4.50 | Minimum
Debt Instrument [Line Items]
Leverage ratio	4.50
Total net leverage ratio below 4.50 | Secured debt
Debt Instrument [Line Items]
Required percentage of excess cash flow	0.00%
Net first lien | Secured debt
Long-term Debt, Fiscal Year Maturity
Debt to EBITDA for the most recently concluded four consecutive fiscal quarters	5.75
Restricted payments | Secured debt
Long-term Debt, Fiscal Year Maturity
Debt to EBITDA for the most recently concluded four consecutive fiscal quarters	4.25
Amount of restricted payments for specified activities	$ 75,000,000
Percent of restricted payments for specified activities greater of the amount or percent of consolidated total assets	2.00%

Debt and Interest Expense - Sen

Debt and Interest Expense - Senior Notes (Details) - Senior notes - USD ($)	9 Months Ended
	Sep. 24, 2017	Dec. 25, 2016	Jan. 15, 2016
5.875% senior notes due 2024
Debt Instrument [Line Items]
Face amount			$ 350,000,000
Stated interest rate	5.875%	5.875%	5.875%
Redemption prices, percent of outstanding principal	100.00%
Applicable premium, percentage of principal amount	1.00%
Percent that may be redeemed (up to)	35.00%
Early redemption, percent of principal amount required to be outstanding (at least)	50.00%
Early redemption, redemption period following closing date of offering	120 days
5.875% senior notes due 2024 | Treasury Rate
Debt Instrument [Line Items]
Basis spread on variable rate	0.50%
4.875% senior notes due 2021
Debt Instrument [Line Items]
Stated interest rate	4.875%	4.875%

Debt and Interest Expense - S67

Debt and Interest Expense - Schedule of Redemption Price Percentages (Details) - Senior notes	9 Months Ended
	Sep. 24, 2017
4.875% senior notes due 2021 | 2017
Debt Instrument [Line Items]
Redemption prices, percent of outstanding principal	102.438%
4.875% senior notes due 2021 | 2018
Debt Instrument [Line Items]
Redemption prices, percent of outstanding principal	101.219%
4.875% senior notes due 2021 | 2019 and thereafter
Debt Instrument [Line Items]
Redemption prices, percent of outstanding principal	100.00%
5.875% senior notes due 2024
Debt Instrument [Line Items]
Redemption prices, percent of outstanding principal	100.00%
5.875% senior notes due 2024 | 2019
Debt Instrument [Line Items]
Redemption prices, percent of outstanding principal	104.406%
5.875% senior notes due 2024 | 2020
Debt Instrument [Line Items]
Redemption prices, percent of outstanding principal	102.938%
5.875% senior notes due 2024 | 2021
Debt Instrument [Line Items]
Redemption prices, percent of outstanding principal	101.469%
5.875% senior notes due 2024 | 2022 and thereafter
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	Feb. 03, 2017	Sep. 24, 2017	Sep. 25, 2016	Sep. 24, 2017	Sep. 25, 2016
Deferred Financing Cost Activity [Roll Forward]
Gross Carrying Amount, beginning balance				$ 82,750
Accumulated Amortization, beginning balance				(40,796)
Net, beginning balance				41,954
Additions				12,937	$ 22,564
Amortization				(3,487)
Recognition of deferred costs related to the Refinancing, gross				(65,998)
Recognition of deferred costs related to the Refinancing, accumulated amortization				37,504
Recognition of deferred costs related to the Refinancing			$ (600)	(28,494)	(600)
Gross Carrying Amount, ending balance		$ 29,689		29,689
Accumulated Amortization, ending balance		(6,779)		(6,779)
Net, ending balance		22,910		22,910
Secured debt
Deferred Financing Cost Activity [Roll Forward]
Amortization		$ (1,000)	$ (2,300)	(3,500)	$ (6,700)
Tranche G, H and I term loans
Deferred Financing Cost Activity [Roll Forward]
Additions	$ 12,900
Recognition of deferred costs related to the Refinancing	$ (28,500)			$ (28,500)

Debt and Interest Expense - S69

Debt and Interest Expense - Schedule of the Estimated Fair Value of the Company's Long-term Debt, Including the Current Portion (Details) - USD ($) $ in Thousands	Sep. 24, 2017	Dec. 25, 2016	Jan. 15, 2016
Notes payable | 3.0% Note payable to Gilster Mary Lee Corporation
Debt Instrument [Line Items]
Stated interest rate	3.00%	3.00%
Senior Notes | 4.875% senior notes due 2021
Debt Instrument [Line Items]
Stated interest rate	4.875%	4.875%
Senior Notes | 5.875% senior notes due 2024
Debt Instrument [Line Items]
Stated interest rate	5.875%	5.875%	5.875%
Face Value
Debt Instrument [Line Items]
Long-term debt, fair value	$ 2,952,967	$ 3,169,926
Face Value | Secured debt | Tranche B term loans due 2024
Debt Instrument [Line Items]
Long-term debt, fair value	2,250,690
Face Value | Secured debt | Tranche G term loans due 2020
Debt Instrument [Line Items]
Long-term debt, fair value		1,409,625
Face Value | Secured debt | Tranche H term loans due 2020
Debt Instrument [Line Items]
Long-term debt, fair value		509,250
Face Value | Secured debt | Tranche I term loans due 2023
Debt Instrument [Line Items]
Long-term debt, fair value		545,875
Face Value | Notes payable | 3.0% Note payable to Gilster Mary Lee Corporation
Debt Instrument [Line Items]
Long-term debt, fair value	2,277	5,176
Face Value | Senior Notes | 4.875% senior notes due 2021
Debt Instrument [Line Items]
Long-term debt, fair value	350,000	350,000
Face Value | Senior Notes | 5.875% senior notes due 2024
Debt Instrument [Line Items]
Long-term debt, fair value	350,000	350,000
Fair Value
Debt Instrument [Line Items]
Long-term debt, fair value	2,984,531	3,226,860
Fair Value | Secured debt | Tranche B term loans due 2024
Debt Instrument [Line Items]
Long-term debt, fair value	2,252,941
Fair Value | Secured debt | Tranche G term loans due 2020
Debt Instrument [Line Items]
Long-term debt, fair value		1,423,721
Fair Value | Secured debt | Tranche H term loans due 2020
Debt Instrument [Line Items]
Long-term debt, fair value		514,343
Fair Value | Secured debt | Tranche I term loans due 2023
Debt Instrument [Line Items]
Long-term debt, fair value		554,745
Fair Value | Notes payable | 3.0% Note payable to Gilster Mary Lee Corporation
Debt Instrument [Line Items]
Long-term debt, fair value	2,277	5,176
Fair Value | Senior Notes | 4.875% senior notes due 2021
Debt Instrument [Line Items]
Long-term debt, fair value	357,000	359,625
Fair Value | Senior Notes | 5.875% senior notes due 2024
Debt Instrument [Line Items]
Long-term debt, fair value	$ 372,313	$ 369,250

Pension and Retirement Plans -

Pension and Retirement Plans - Narrative (Details) $ in Millions	9 Months Ended	12 Months Ended
	Sep. 24, 2017qualified_plannonqualified_plan	Dec. 25, 2016USD ($)
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Number of qualified 401(k) plans | qualified_plan	2
Number of non-qualified plans | nonqualified_plan	3
Pension Plan
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Company contributions | $		$ 0.3

Pension and Retirement Plans 71

Pension and Retirement Plans - Schedule of Net Periodic (Benefit) Cost, Pinnacle Foods (Details) - Pension Plan - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 24, 2017	Sep. 25, 2016	Sep. 24, 2017	Sep. 25, 2016
Defined Benefit Plan Disclosure [Line Items]
Interest cost	$ 1,993	$ 2,628	$ 5,978	$ 7,885
Expected return on assets	(2,753)	(2,838)	(8,260)	(8,513)
Amortization of actuarial loss	269	309	808	926
Net periodic (benefit)/cost	$ (491)	$ 99	$ (1,474)	$ 298

Pension and Retirement Plans 72

Pension and Retirement Plans - Multi-employer Plans (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 24, 2017	Sep. 25, 2016	Sep. 24, 2017	Sep. 25, 2016
Retirement Benefits, Description [Abstract]
Employer contributions	$ 0.2	$ 0.2	$ 0.5	$ 0.5
Total contributions received by defined benefit plan (less than)	5.00%		5.00%

Financial Instruments - Schedul

Financial Instruments - Schedule of Interest Rate Swaps (Details)	3 Months Ended	9 Months Ended
	Mar. 26, 2017USD ($)	Sep. 24, 2017USD ($)instrument
Interest Rate Swaps 2017
Derivative [Line Items]
Derivative, interest rate	0.96%
Current Notional Amount	$ 1,500,000,000
Interest Rate Swaps 2018
Derivative [Line Items]
Derivative, interest rate	1.48%
Current Notional Amount	$ 1,000,000,000
Interest Rate Swaps 2019
Derivative [Line Items]
Derivative, interest rate	1.81%	1.76%
Current Notional Amount	$ 750,000,000	$ 250,000,000
Interest Rate Swaps 2020
Derivative [Line Items]
Derivative, interest rate		2.04%
Current Notional Amount		$ 500,000,000
Interest Rate Swaps 2021
Derivative [Line Items]
Derivative, interest rate		2.17%
Current Notional Amount		$ 500,000,000
Cash flow hedging | Designated as hedging instrument | Interest rate swaps
Derivative [Line Items]
Number of Instruments | instrument		12
Current Notional Amount		$ 1,500,000,000
Ineffective portion of the change in fair value recognized directly in earning, estimated for next twelve months		$ 1,600,000
Minimum | Cash flow hedging | Designated as hedging instrument | Interest rate swaps
Derivative [Line Items]
Fixed Rate Range		0.96%
Maximum | Cash flow hedging | Designated as hedging instrument | Interest rate swaps
Derivative [Line Items]
Fixed Rate Range		2.17%
Amounts Reclassified from AOCL
Derivative [Line Items]
Accelerated interest expense	20,700,000	$ 20,700,000
Reclassification adjustment for (gains) losses included in net earnings, tax (expense) benefit	$ 13,200,000

Financial Instruments - Sched74

Financial Instruments - Schedule of Foreign Currency Exchange Contracts (Details) - 9 months ended Sep. 24, 2017 - Cash flow hedging - Designated as hedging instrument - CAD forward $ in Thousands	USD ($)instrument	CADinstrument
Derivative [Line Items]
Number of Instruments | instrument	15	15
Notional amount of hedged instruments	$ 34,940	CAD 45,000,000
USD to CAD exchange rate floor	1.283	1.283
USD to CAD exchange rate cap	1.300	1.300
Ineffective portion of the change in fair value recognized directly in earning, estimated for next twelve months | $	$ 1,200

Financial Instruments - Sched75

Financial Instruments - Schedule of Derivative Instruments Not Designated in Qualifying Hedging Relationships (Details) - Not designated as hedging instrument	Sep. 24, 2017MMBTUgalinstrument$ / MMBTU$ / gal
Fuel Contracts
Derivative [Line Items]
Number of Instruments | instrument	31
Notional Purchased in Aggregate (gal, MMBTU, lb) | gal	10,404,983
Price/Index, floor price (in dollars per gallon and MMBTU) | $ / gal	1.25
Price/Index, cap price (in dollars per gallon and MMBTU) | $ / gal	1.75
Natural Gas Contracts
Derivative [Line Items]
Number of Instruments | instrument	32
Notional Purchased in Aggregate (gal, MMBTU, lb) | MMBTU	1,764,572
Price/Index, floor price (in dollars per gallon and MMBTU) | $ / MMBTU	2.81
Price/Index, cap price (in dollars per gallon and MMBTU) | $ / MMBTU	3.49

Financial Instruments - Sched76

Financial Instruments - Schedule of the Fair Value of Derivative Financial Instruments as well as Their Consolidated Balance Sheets Classification (Details) - USD ($) $ in Thousands	Sep. 24, 2017	Dec. 25, 2016
Not designated as hedging instrument
Derivatives, Fair Value [Line Items]
Asset Derivatives	$ 1,980	$ 2,833
Liability Derivatives	90	327
Other current assets | Commodity contracts | Not designated as hedging instrument
Derivatives, Fair Value [Line Items]
Asset Derivatives	1,666	545
Other assets, net | Commodity contracts | Not designated as hedging instrument
Derivatives, Fair Value [Line Items]
Asset Derivatives	314	2,288
Accrued liabilities | Commodity contracts | Not designated as hedging instrument
Derivatives, Fair Value [Line Items]
Liability Derivatives	90	327
Other long-term liabilities | Commodity contracts | Not designated as hedging instrument
Derivatives, Fair Value [Line Items]
Liability Derivatives	0	0
Cash flow hedging | Designated as hedging instrument
Derivatives, Fair Value [Line Items]
Asset Derivatives	2,233	86
Liability Derivatives	2,141	16,852
Cash flow hedging | Other current assets | Interest rate contracts | Designated as hedging instrument
Derivatives, Fair Value [Line Items]
Asset Derivatives	1,264	0
Cash flow hedging | Other current assets | Foreign exchange contracts | Designated as hedging instrument
Derivatives, Fair Value [Line Items]
Asset Derivatives	0	86
Cash flow hedging | Other assets, net | Interest rate contracts | Designated as hedging instrument
Derivatives, Fair Value [Line Items]
Asset Derivatives	969	0
Cash flow hedging | Other assets, net | Foreign exchange contracts | Designated as hedging instrument
Derivatives, Fair Value [Line Items]
Asset Derivatives	0
Cash flow hedging | Accrued liabilities | Interest rate contracts | Designated as hedging instrument
Derivatives, Fair Value [Line Items]
Liability Derivatives	0	4,613
Cash flow hedging | Accrued liabilities | Foreign exchange contracts | Designated as hedging instrument
Derivatives, Fair Value [Line Items]
Liability Derivatives	1,147	0
Cash flow hedging | Other long-term liabilities | Interest rate contracts | Designated as hedging instrument
Derivatives, Fair Value [Line Items]
Liability Derivatives	635	$ 12,239
Cash flow hedging | Other long-term liabilities | Foreign exchange contracts | Designated as hedging instrument
Derivatives, Fair Value [Line Items]
Liability Derivatives	$ 359

Financial Instruments - Summary

Financial Instruments - Summary of Derivative Assets and Liabilities (Details) - USD ($) $ in Thousands	Sep. 24, 2017	Dec. 25, 2016
Derivative Asset [Abstract]
Gross Amounts Presented in the Consolidated Balance Sheet, Assets	$ 4,213	$ 2,919
Gross Amounts Not Offset in the Consolidated Balance Sheet Subject to Netting Agreements, Assets	(2,130)	(1,770)
Net Amount, Assets	2,083	1,149
Derivative Liability [Abstract]
Gross Amounts Presented in the Consolidated Balance Sheet, Liabilities	2,231	17,179
Gross Amounts Not Offset in the Consolidated Balance Sheet Subject to Netting Agreements, Liabilities	(2,130)	(1,770)
Net Amount, Liabilities	$ 101	$ 15,409

Financial Instruments - Sched78

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			9 Months Ended
	Sep. 24, 2017	Mar. 26, 2017	Sep. 25, 2016	Sep. 24, 2017	Sep. 25, 2016
Not designated as hedging instrument
Derivative Instruments, Gain (Loss) [Line Items]
Recognized in Earnings	$ 3,713		$ (278)	$ 20,433	$ 1,489
Not designated as hedging instrument | Commodity contracts | Cost of products sold
Derivative Instruments, Gain (Loss) [Line Items]
Recognized in Earnings	3,713		(278)	(290)	1,489
Not designated as hedging instrument | Interest rate contracts | Interest expense
Derivative Instruments, Gain (Loss) [Line Items]
Recognized in Earnings	0			20,723
Cash flow hedging | Designated as hedging instrument
Derivative Instruments, Gain (Loss) [Line Items]
Recognized in AOCL on Derivative (Effective Portion)	545		537	(4,108)	(18,580)
Reclassified from AOCL into Earnings (Effective Portion)	633		(2,560)	(20,964)	(6,176)
Recognized in Earnings (Ineffective Portion)	2		(1)	3	(8)
Cash flow hedging | Designated as hedging instrument | Interest rate contracts
Derivative Instruments, Gain (Loss) [Line Items]
Recognized in AOCL on Derivative (Effective Portion)	2,633		441	(2,236)	(18,321)
Cash flow hedging | Designated as hedging instrument | Interest rate contracts | Interest expense
Derivative Instruments, Gain (Loss) [Line Items]
Reclassified from AOCL into Earnings (Effective Portion)	965		(2,606)	(20,687)	(6,277)
Recognized in Earnings (Ineffective Portion)	0		0	0	0
Cash flow hedging | Designated as hedging instrument | Foreign exchange contracts
Derivative Instruments, Gain (Loss) [Line Items]
Recognized in AOCL on Derivative (Effective Portion)	(2,088)		96	(1,872)	(259)
Cash flow hedging | Designated as hedging instrument | Foreign exchange contracts | Cost of products sold
Derivative Instruments, Gain (Loss) [Line Items]
Reclassified from AOCL into Earnings (Effective Portion)	(332)		46	(277)	101
Recognized in Earnings (Ineffective Portion)	$ 2		$ (1)	3	$ (8)
Amounts Reclassified from AOCL
Derivative Instruments, Gain (Loss) [Line Items]
Accelerated interest expense		$ 20,700		$ 20,700

Financial Instruments - Sched79

Financial Instruments - Schedule of Aggregate Fair Values of Derivatives that Contain Credit Risk-related Contingent Features (Details) - USD ($) $ in Thousands	Sep. 24, 2017	Dec. 25, 2016
Credit Derivatives [Line Items]
Termination Value	$ 1,749	$ (16,113)
Performance Risk Adjustment	457	909
Accrued Interest	224	(943)
Fair Value (excluding interest)	1,982	(14,260)
Barclays | Commodity contracts
Credit Derivatives [Line Items]
Termination Value	343	569
Performance Risk Adjustment	0	(2)
Accrued Interest	0	0
Fair Value (excluding interest)	343	567
Bank of America | Commodity contracts
Credit Derivatives [Line Items]
Termination Value	1,137	790
Performance Risk Adjustment	14	0
Accrued Interest	0	0
Fair Value (excluding interest)	1,151	790
Macquarie | Commodity contracts
Credit Derivatives [Line Items]
Termination Value	396	1,149
Performance Risk Adjustment	0	0
Accrued Interest	0	0
Fair Value (excluding interest)	396	1,149
Cash flow hedging | Barclays | Interest rate contracts
Credit Derivatives [Line Items]
Termination Value	735	(10,091)
Performance Risk Adjustment	30	422
Accrued Interest	75	(536)
Fair Value (excluding interest)	690	(9,133)
Cash flow hedging | Barclays | Foreign exchange contracts
Credit Derivatives [Line Items]
Termination Value	(1,168)	86
Performance Risk Adjustment	34	0
Accrued Interest	0	0
Fair Value (excluding interest)	(1,134)	86
Cash flow hedging | Bank of America | Interest rate contracts
Credit Derivatives [Line Items]
Termination Value		(7,474)
Performance Risk Adjustment		481
Accrued Interest		0
Fair Value (excluding interest)		(6,992)
Cash flow hedging | Bank of America | Foreign exchange contracts
Credit Derivatives [Line Items]
Termination Value	(374)
Performance Risk Adjustment	2
Accrued Interest	0
Fair Value (excluding interest)	(372)
Cash flow hedging | Credit Suisse | Interest rate contracts
Credit Derivatives [Line Items]
Termination Value	757	(1,141)
Performance Risk Adjustment	30	7
Accrued Interest	76	(407)
Fair Value (excluding interest)	711	$ (727)
Cash flow hedging | Goldman Sachs | Interest rate contracts
Credit Derivatives [Line Items]
Termination Value	(77)
Performance Risk Adjustment	347
Accrued Interest	73
Fair Value (excluding interest)	$ 197

Commitments and Contingencies -

Commitments and Contingencies - Narrative (Details) - Aunt Jemima frozen breakfast $ in Millions	3 Months Ended	9 Months Ended
	Sep. 24, 2017USD ($)	Sep. 24, 2017USD ($)
Loss Contingencies [Line Items]
Inventory recall expense	$ 3.4	$ 12
Product liability accrual	1.9	1.9
Frozen
Loss Contingencies [Line Items]
Inventory recall expense		6.4
Specialty
Loss Contingencies [Line Items]
Inventory recall expense		5.6
Reduction to net sales
Loss Contingencies [Line Items]
Inventory recall expense	2.8	9.9
Freight and disposal costs
Loss Contingencies [Line Items]
Inventory recall expense	$ 0.6	$ 2.1

Segments - Schedule of Segment

Segments - Schedule of Segment Reporting Information, by Segment (Details) $ in Thousands		3 Months Ended		9 Months Ended
		Sep. 24, 2017USD ($)	Sep. 25, 2016USD ($)	Sep. 24, 2017USD ($)segment	Sep. 25, 2016USD ($)	Dec. 25, 2016USD ($)
Segment Reporting Information [Line Items]
Number of operating segments | segment				4
Net sales		$ 749,814	$ 758,821	$ 2,260,496	$ 2,269,457
Earnings before interest and taxes		94,054	118,268	249,282	306,335
Depreciation and amortization		26,532	27,077	107,431	78,749
Capital expenditures	[1]	22,551	27,894	80,857	92,667
Total assets		6,477,195		6,477,195		$ 6,687,966
Plant assets		694,394		694,394		723,345
United States
Segment Reporting Information [Line Items]
Plant assets		662,058		662,058		690,515
Canada
Segment Reporting Information [Line Items]
Plant assets		32,336		32,336		31,399
United Kingdom
Segment Reporting Information [Line Items]
Plant assets		0		0		1,431
Frozen
Segment Reporting Information [Line Items]
Net sales		387,660	402,468	1,187,449	1,198,785
Shelf stable and meal enhancers
Segment Reporting Information [Line Items]
Net sales		248,005	239,694	734,106	739,869
Desserts
Segment Reporting Information [Line Items]
Net sales		77,823	79,028	232,458	223,792
Snacks
Segment Reporting Information [Line Items]
Net sales		36,326	37,631	106,483	107,011
Operating segments | Frozen
Segment Reporting Information [Line Items]
Net sales		301,372	314,403	918,207	933,688
Earnings before interest and taxes		28,224	54,201	66,886	151,293
Depreciation and amortization		10,406	10,637	59,600	31,641
Capital expenditures	[1]	10,258	17,778	31,851	52,556
Total assets		2,324,540		2,324,540		2,430,782
Operating segments | Grocery
Segment Reporting Information [Line Items]
Net sales		270,418	258,945	805,825	790,863
Earnings before interest and taxes		51,777	55,189	165,454	148,716
Depreciation and amortization		7,692	8,410	23,592	24,577
Capital expenditures	[1]	6,824	5,997	20,568	25,244
Total assets		2,779,167		2,779,167		2,833,186
Operating segments | Boulder
Segment Reporting Information [Line Items]
Net sales		101,009	92,433	292,955	267,288
Earnings before interest and taxes		19,129	6,965	38,050	8,250
Depreciation and amortization		3,884	3,644	11,331	9,663
Capital expenditures	[1]	2,900	3,284	16,122	10,009
Total assets	[2]	972,113		972,113		1,013,059
Operating segments | Specialty
Segment Reporting Information [Line Items]
Net sales		77,015	93,040	243,509	277,618
Earnings before interest and taxes		1,006	8,364	(754)	22,410
Depreciation and amortization		4,550	4,386	12,908	12,868
Capital expenditures	[1]	2,569	835	12,316	4,858
Total assets	[2]	365,551		365,551		400,521
Unallocated corporate expenses
Segment Reporting Information [Line Items]
Earnings before interest and taxes		(6,082)	(6,451)	(20,354)	(24,334)
Total assets		35,824		35,824		$ 10,418
Reportable geographical components | United States
Segment Reporting Information [Line Items]
Net sales		736,458	707,803	2,220,972	2,194,442
Reportable geographical components | Canada
Segment Reporting Information [Line Items]
Net sales		35,456	34,989	109,651	112,103
Reportable geographical components | United Kingdom
Segment Reporting Information [Line Items]
Net sales		0	2,681	0	8,370
Intercompany
Segment Reporting Information [Line Items]
Net sales		$ (22,100)	$ 13,348	$ (70,127)	$ (45,458)
[1]	Includes new capital leases.
[2]	The amounts previously reported as of December 25, 2016 have been revised in the table above to reflect the correction disclosed in Note 9

Provision for Income Taxes - Sc

Provision for Income Taxes - Schedule of Provision for Income Taxes (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 24, 2017	Sep. 25, 2016	Sep. 24, 2017	Sep. 25, 2016
Provision for income taxes
Current	$ 6,455	$ 19,759	$ 16,486	$ 51,155
Deferred	11,930	9,710	6,150	28,737
Total	$ 18,385	$ 29,469	$ 22,636	$ 79,892
Effective tax rate (percent)	28.30%	36.00%	20.40%	39.40%

Provision for Income Taxes - Na

Provision for Income Taxes - Narrative (Details) - USD ($) $ in Millions	Jan. 15, 2016	Sep. 24, 2017	Sep. 25, 2016	Sep. 24, 2017	Sep. 25, 2016
Operating Loss Carryforwards [Line Items]
Decrease in effective rate		7.70%		19.00%
Decrease due to share-based compensation, percent		6.00%		12.60%
Non-deductible expense, percent					3.70%
Benefit from change in valuation allowance		$ 0	$ 0	$ 0	$ 0
Net operating loss carryovers		$ 425.5		$ 425.5
Increase in uncertain tax positions	$ 5.4
State and local jurisdiction
Operating Loss Carryforwards [Line Items]
Change in enacted tax rate		1.70%		2.70%
Domestic tax authority
Operating Loss Carryforwards [Line Items]
Operating loss carryovers, annual limitation				$ 17.1
Exceeds Limitation
Operating Loss Carryforwards [Line Items]
Net operating loss carryovers		$ 237.2		$ 237.2
Boulder | Domestic tax authority
Operating Loss Carryforwards [Line Items]
Net operating loss carryovers	53.8
Tax credit amount	$ 26.5

Recently Issued Accounting Pr84

Recently Issued Accounting Pronouncements - Narrative (Details) - USD ($) $ in Millions	9 Months Ended
	Sep. 24, 2017	Dec. 25, 2016
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Discrete tax benefit, amount	$ 14
ASU 2015-17
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Decrease in deferred tax assets, net, current		$ 51.7
Decrease in deferred tax liabilities, net, current		$ 51.7

Guarantor and Nonguarantor St85

Guarantor and Nonguarantor Statements - Condensed Consolidating Balance Sheets (Details) - USD ($) $ in Thousands	Sep. 24, 2017	Dec. 25, 2016	Sep. 25, 2016	Dec. 27, 2015
Current assets:
Cash and cash equivalents	$ 131,341	$ 353,076	$ 164,928	$ 180,549
Accounts receivable, net	300,181	289,582
Intercompany accounts receivable	0	0
Inventories, net	543,643	445,491
Other current assets	16,142	10,687
Total current assets	991,307	1,098,836
Plant assets, net	694,394	723,345
Investment in subsidiaries	0	0
Intercompany note receivable	0	0
Tradenames	2,463,452	2,529,558
Other assets, net	159,555	173,071
Deferred tax assets	0	0
Goodwill	2,168,487	2,163,156
Total assets	6,477,195	6,687,966
Current liabilities:
Short-term borrowings	1,389	2,389
Current portion of long-term obligations	34,813	23,801
Accounts payable	329,986	292,478
Intercompany accounts payable	0	0
Accrued trade marketing expense	27,804	51,054
Accrued liabilities	116,752	166,741
Dividends payable	40,150	35,233
Total current liabilities	550,894	571,696
Long-term debt	2,936,375	3,140,496
Intercompany note payable	0	0
Pension and other postretirement benefits	53,725	56,323
Other long-term liabilities	33,194	47,529
Deferred tax liabilities	935,465	922,980
Total liabilities	4,509,653	4,739,024
Commitments and contingencies
Shareholders' equity:
Pinnacle common stock	1,198	1,191
Additional paid-in-capital	1,448,196	1,429,447
Retained earnings	582,262	601,049
Accumulated other comprehensive (loss)/gain	(33,110)	(51,569)
Capital stock in treasury, at cost	(32,110)	(32,110)
Total Pinnacle Foods Inc. and subsidiaries shareholders' equity	1,966,436	1,948,008
Non-controlling interest	1,106	934
Total Equity	1,967,542	1,948,942	1,876,874	1,805,529
Total liabilities and equity	6,477,195	6,687,966
Reportable Legal Entities | Pinnacle Foods Inc.
Current assets:
Cash and cash equivalents	0	0	0	0
Accounts receivable, net	0	0
Intercompany accounts receivable	102,013	96,923
Inventories, net	0	0
Other current assets	0	0
Total current assets	102,013	96,923
Plant assets, net	0	0
Investment in subsidiaries	1,904,751	1,886,496
Intercompany note receivable	0	0
Tradenames	0	0
Other assets, net	0	0
Deferred tax assets	0	0
Goodwill	0	0
Total assets	2,006,764	1,983,419
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	178
Dividends payable	40,150	35,233
Total current liabilities	40,328	35,411
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	40,328	35,411
Commitments and contingencies
Shareholders' equity:
Pinnacle common stock	1,198	1,191
Additional paid-in-capital	1,448,196	1,429,447
Retained earnings	582,262	601,049
Accumulated other comprehensive (loss)/gain	(33,110)	(51,569)
Capital stock in treasury, at cost	(32,110)	(32,110)
Total Pinnacle Foods Inc. and subsidiaries shareholders' equity	1,966,436	1,948,008
Non-controlling interest	0	0
Total Equity	1,966,436	1,948,008
Total liabilities and equity	2,006,764	1,983,419
Reportable Legal Entities | Pinnacle Foods Finance LLC
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	3,245	631
Total current assets	3,245	631
Plant assets, net	0	0
Investment in subsidiaries	2,641,134	2,589,850
Intercompany note receivable	2,895,851	2,984,974
Tradenames	0	0
Other assets, net	1,968	2,963
Deferred tax assets	356,370	335,178
Goodwill	0	0
Total assets	5,898,568	5,913,596
Current liabilities:
Short-term borrowings	0	0
Current portion of long-term obligations	22,620	10,750
Accounts payable	0	0
Intercompany accounts payable	1,047,805	863,358
Accrued trade marketing expense	0	0
Accrued liabilities	17,168	28,557
Dividends payable	0	0
Total current liabilities	1,087,593	902,665
Long-term debt	2,905,230	3,112,196
Intercompany note payable	0	0
Pension and other postretirement benefits	0	0
Other long-term liabilities	994	12,239
Deferred tax liabilities	0	0
Total liabilities	3,993,817	4,027,100
Commitments and contingencies
Shareholders' equity:
Pinnacle common stock	0	0
Additional paid-in-capital	1,449,394	1,430,639
Retained earnings	488,467	507,426
Accumulated other comprehensive (loss)/gain	(33,110)	(51,569)
Capital stock in treasury, at cost	0	0
Total Pinnacle Foods Inc. and subsidiaries shareholders' equity	1,904,751	1,886,496
Non-controlling interest	0	0
Total Equity	1,904,751	1,886,496
Total liabilities and equity	5,898,568	5,913,596
Reportable Legal Entities | Guarantor Subsidiaries
Current assets:
Cash and cash equivalents	125,114	341,238	155,728	177,669
Accounts receivable, net	291,465	281,189
Intercompany accounts receivable	979,355	804,203
Inventories, net	520,877	429,009
Other current assets	10,224	8,402
Total current assets	1,927,035	1,864,041
Plant assets, net	662,058	690,515
Investment in subsidiaries	40,115	30,600
Intercompany note receivable	45,152	44,928
Tradenames	2,458,670	2,525,200
Other assets, net	147,071	158,934
Deferred tax assets	0	0
Goodwill	2,105,078	2,104,648
Total assets	7,385,179	7,418,866
Current liabilities:
Short-term borrowings	1,389	2,389
Current portion of long-term obligations	12,179	13,028
Accounts payable	322,499	283,999
Intercompany accounts payable	0	0
Accrued trade marketing expense	25,378	48,850
Accrued liabilities	95,281	133,316
Dividends payable	0	0
Total current liabilities	456,726	481,582
Long-term debt	30,844	28,024
Intercompany note payable	2,884,469	2,975,471
Pension and other postretirement benefits	53,725	56,323
Other long-term liabilities	28,938	31,994
Deferred tax liabilities	1,289,343	1,255,622
Total liabilities	4,744,045	4,829,016
Commitments and contingencies
Shareholders' equity:
Pinnacle common stock	0	0
Additional paid-in-capital	1,371,324	1,352,568
Retained earnings	1,298,427	1,272,939
Accumulated other comprehensive (loss)/gain	(28,617)	(35,657)
Capital stock in treasury, at cost	0	0
Total Pinnacle Foods Inc. and subsidiaries shareholders' equity	2,641,134	2,589,850
Non-controlling interest	0	0
Total Equity	2,641,134	2,589,850
Total liabilities and equity	7,385,179	7,418,866
Reportable Legal Entities | Nonguarantor Subsidiaries
Current assets:
Cash and cash equivalents	6,227	11,838	9,200	2,880
Accounts receivable, net	8,716	8,393
Intercompany accounts receivable	0	0
Inventories, net	22,766	16,482
Other current assets	2,673	1,654
Total current assets	40,382	38,367
Plant assets, net	32,336	32,830
Investment in subsidiaries	0	0
Intercompany note receivable	9,800	9,800
Tradenames	4,782	4,358
Other assets, net	10,516	11,174
Deferred tax assets	0	0
Goodwill	63,409	58,508
Total assets	161,225	155,037
Current liabilities:
Short-term borrowings	0	0
Current portion of long-term obligations	14	23
Accounts payable	7,487	8,479
Intercompany accounts payable	33,562	37,766
Accrued trade marketing expense	2,426	2,204
Accrued liabilities	4,125	4,690
Dividends payable	0	0
Total current liabilities	47,614	53,162
Long-term debt	301	276
Intercompany note payable	66,335	64,233
Pension and other postretirement benefits	0	0
Other long-term liabilities	3,262	3,296
Deferred tax liabilities	2,492	2,536
Total liabilities	120,004	123,503
Commitments and contingencies
Shareholders' equity:
Pinnacle common stock	0	0
Additional paid-in-capital	32,771	32,770
Retained earnings	6,731	3,936
Accumulated other comprehensive (loss)/gain	613	(6,106)
Capital stock in treasury, at cost	0	0
Total Pinnacle Foods Inc. and subsidiaries shareholders' equity	40,115	30,600
Non-controlling interest	1,106	934
Total Equity	41,221	31,534
Total liabilities and equity	161,225	155,037
Eliminations and Reclassifications
Current assets:
Cash and cash equivalents	0	0	$ 0	$ 0
Accounts receivable, net	0	0
Intercompany accounts receivable	(1,081,368)	(901,126)
Inventories, net	0	0
Other current assets	0	0
Total current assets	(1,081,368)	(901,126)
Plant assets, net	0	0
Investment in subsidiaries	(4,586,000)	(4,506,946)
Intercompany note receivable	(2,950,803)	(3,039,702)
Tradenames	0	0
Other assets, net	0	0
Deferred tax assets	(356,370)	(335,178)
Goodwill	0	0
Total assets	(8,974,541)	(8,782,952)
Current liabilities:
Short-term borrowings	0	0
Current portion of long-term obligations	0	0
Accounts payable	0	0
Intercompany accounts payable	(1,081,367)	(901,124)
Accrued trade marketing expense	0	0
Accrued liabilities	0	0
Dividends payable	0	0
Total current liabilities	(1,081,367)	(901,124)
Long-term debt	0	0
Intercompany note payable	(2,950,804)	(3,039,704)
Pension and other postretirement benefits	0	0
Other long-term liabilities	0	0
Deferred tax liabilities	(356,370)	(335,178)
Total liabilities	(4,388,541)	(4,276,006)
Commitments and contingencies
Shareholders' equity:
Pinnacle common stock	0	0
Additional paid-in-capital	(2,853,489)	(2,815,977)
Retained earnings	(1,793,625)	(1,784,301)
Accumulated other comprehensive (loss)/gain	61,114	93,332
Capital stock in treasury, at cost	0	0
Total Pinnacle Foods Inc. and subsidiaries shareholders' equity	(4,586,000)	(4,506,946)
Non-controlling interest	0	0
Total Equity	(4,586,000)	(4,506,946)
Total liabilities and equity	$ (8,974,541)	$ (8,782,952)

Guarantor and Nonguarantor St86

Guarantor and Nonguarantor Statements - Condensed Consolidating Statements of Operations and Comprehensive Earnings (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 24, 2017	Sep. 25, 2016	Sep. 24, 2017	Sep. 25, 2016
Condensed Financial Statements, Captions [Line Items]
Net sales	$ 749,814	$ 758,821	$ 2,260,496	$ 2,269,457
Cost of products sold	530,523	530,117	1,665,723	1,620,994
Gross profit	219,291	228,704	594,773	648,463
Operating expenses
Marketing and selling expenses	50,492	53,879	155,556	173,813
Administrative expenses	30,962	36,439	100,603	126,030
Research and development expenses	3,908	4,564	12,509	13,847
Tradename impairment charges	39,100	11,200	66,530	11,200
Intercompany royalties	0	0	0	0
Intercompany management fees	0	0	0	0
Intercompany technical service fees	0	0	0	0
Termination fee received, net of costs, associated with the Hillshire merger agreement		0
Other expense, net	775	4,354	10,293	17,238
Equity in (earnings) loss of investees	0	0	0	0
Total operating (income) expenses	125,237	110,436	345,491	342,128
Earnings before interest and taxes	94,054	118,268	249,282	306,335
Intercompany interest (income) expense	0	0	0	0
Interest expense	29,125	36,473	138,363	103,601
Interest income	37	27	65	131
Earnings before income taxes	64,966	81,822	110,984	202,865
(Benefit) provision for income taxes	18,385	29,469	22,636	79,892
Net earnings	46,581	52,353	88,348	122,973
Less: Net earnings attributable to non-controlling interest	0	0	172	0
Net earnings attributable to Pinnacle Foods, Inc. and subsidiaries common shareholders	46,581	52,353	88,176	122,973
Total comprehensive earnings	52,437	52,918	106,807	119,989
Less: Comprehensive loss attributable to non-controlling interest	0	0	172	0
Comprehensive earnings attributable to Pinnacle Foods Inc. and Subsidiaries	52,437	52,918	106,635	119,989
Reportable Legal Entities | Pinnacle Foods Inc.
Condensed Financial Statements, Captions [Line Items]
Net sales	0	0	0	0
Cost of products sold	0	0	0	0
Gross profit	0	0	0	0
Operating expenses
Marketing and selling expenses	0	0	0	0
Administrative expenses	0	0	0	0
Research and development expenses	0	0	0	0
Tradename impairment charges	0	0	0	0
Intercompany royalties	0	0	0
Intercompany management fees	0		0	0
Intercompany technical service fees	0	0	0	0
Termination fee received, net of costs, associated with the Hillshire merger agreement		0
Other expense, net	0		0	0
Equity in (earnings) loss of investees	(46,581)	(52,353)	(88,176)	(122,973)
Total operating (income) expenses	(46,581)	(52,353)	(88,176)	(122,973)
Earnings before interest and taxes	46,581	52,353	88,176	122,973
Intercompany interest (income) expense	0	0	0	0
Interest expense	0	0	0	0
Interest income	0	0	0	0
Earnings before income taxes	46,581	52,353	88,176	122,973
(Benefit) provision for income taxes	0	0	0	0
Net earnings	46,581	52,353	88,176	122,973
Less: Net earnings attributable to non-controlling interest	0	0	0	0
Net earnings attributable to Pinnacle Foods, Inc. and subsidiaries common shareholders	46,581	52,353	88,176	122,973
Total comprehensive earnings	52,437	52,918	106,635	119,989
Less: Comprehensive loss attributable to non-controlling interest	0	0	0	0
Comprehensive earnings attributable to Pinnacle Foods Inc. and Subsidiaries	52,437	52,918	106,635	119,989
Reportable Legal Entities | Pinnacle Foods Finance LLC
Condensed Financial Statements, Captions [Line Items]
Net sales	0	0	0	0
Cost of products sold	0		0	0
Gross profit	0	0	0	0
Operating expenses
Marketing and selling expenses	0	0	0	0
Administrative expenses	0	0	0	0
Research and development expenses	0	0	0	0
Tradename impairment charges	0	0	0	0
Intercompany royalties	0	0	0
Intercompany management fees	0		0	0
Intercompany technical service fees	0	0	0	0
Termination fee received, net of costs, associated with the Hillshire merger agreement		0
Other expense, net	(1,482)	256	(1,879)	(1,027)
Equity in (earnings) loss of investees	(51,043)	(57,978)	(132,622)	(136,635)
Total operating (income) expenses	(52,525)	(57,722)	(134,501)	(137,662)
Earnings before interest and taxes	52,525	57,722	134,501	137,662
Intercompany interest (income) expense	(19,634)	(26,919)	(61,563)	(78,611)
Interest expense	28,169	35,945	136,111	102,072
Interest income	0	0	0	0
Earnings before income taxes	43,990	48,696	59,953	114,201
(Benefit) provision for income taxes	(2,591)	(3,657)	(28,223)	(8,772)
Net earnings	46,581	52,353	88,176	122,973
Less: Net earnings attributable to non-controlling interest	0	0	0	0
Net earnings attributable to Pinnacle Foods, Inc. and subsidiaries common shareholders	46,581	52,353	88,176	122,973
Total comprehensive earnings	52,437	52,918	106,635	119,989
Less: Comprehensive loss attributable to non-controlling interest	0	0	0	0
Comprehensive earnings attributable to Pinnacle Foods Inc. and Subsidiaries	52,437	52,918	106,635	119,989
Reportable Legal Entities | Guarantor Subsidiaries
Condensed Financial Statements, Captions [Line Items]
Net sales	736,458	730,853	2,220,972	2,217,492
Cost of products sold	522,623	503,863	1,639,068	1,577,814
Gross profit	213,835	226,990	581,904	639,678
Operating expenses
Marketing and selling expenses	49,633	52,666	152,821	169,559
Administrative expenses	29,605	34,552	96,309	119,625
Research and development expenses	3,723	4,392	12,001	13,295
Tradename impairment charges	39,100	11,200	66,530	11,200
Intercompany royalties	(162)	(106)	(516)	(410)
Intercompany management fees	0		0	0
Intercompany technical service fees	0	0	0	0
Termination fee received, net of costs, associated with the Hillshire merger agreement		0
Other expense, net	2,063	3,681	12,109	17,716
Equity in (earnings) loss of investees	(1,740)	3,176	(2,860)	4,841
Total operating (income) expenses	122,222	109,561	336,394	335,826
Earnings before interest and taxes	91,613	117,429	245,510	303,852
Intercompany interest (income) expense	19,415	25,745	60,918	77,327
Interest expense	947	517	2,220	1,496
Interest income	31	12	51	83
Earnings before income taxes	71,282	91,179	182,423	225,112
(Benefit) provision for income taxes	20,239	33,201	49,801	88,477
Net earnings	51,043	57,978	132,622	136,635
Less: Net earnings attributable to non-controlling interest	0	0	0	0
Net earnings attributable to Pinnacle Foods, Inc. and subsidiaries common shareholders	51,043	57,978	132,622	136,635
Total comprehensive earnings	55,881	56,677	139,663	141,015
Less: Comprehensive loss attributable to non-controlling interest	0	0	0	0
Comprehensive earnings attributable to Pinnacle Foods Inc. and Subsidiaries	55,881	56,677	139,663	141,015
Reportable Legal Entities | Nonguarantor Subsidiaries
Condensed Financial Statements, Captions [Line Items]
Net sales	35,456	37,670	109,651	120,473
Cost of products sold	29,447	35,243	95,106	109,224
Gross profit	6,009	2,427	14,545	11,249
Operating expenses
Marketing and selling expenses	859	1,213	2,735	4,254
Administrative expenses	1,357	1,887	4,294	6,405
Research and development expenses	185	172	508	552
Tradename impairment charges	0	0	0	0
Intercompany royalties	162	(73)	516	410
Intercompany management fees	392	642	1,174	1,716
Intercompany technical service fees	161	250	502	748
Termination fee received, net of costs, associated with the Hillshire merger agreement		0
Other expense, net	194	417	63	549
Equity in (earnings) loss of investees	0	0	0	0
Total operating (income) expenses	3,310	4,508	9,792	14,634
Earnings before interest and taxes	2,699	(2,081)	4,753	(3,385)
Intercompany interest (income) expense	219	1,174	645	1,284
Interest expense	9	11	32	33
Interest income	6	15	14	48
Earnings before income taxes	2,477	(3,251)	4,090	(4,654)
(Benefit) provision for income taxes	737	(75)	1,058	187
Net earnings	1,740	(3,176)	3,032	(4,841)
Less: Net earnings attributable to non-controlling interest	0	0	172	0
Net earnings attributable to Pinnacle Foods, Inc. and subsidiaries common shareholders	1,740	(3,176)	2,860	(4,841)
Total comprehensive earnings	6,404	(4,704)	9,578	(1,070)
Less: Comprehensive loss attributable to non-controlling interest	0	0	172	0
Comprehensive earnings attributable to Pinnacle Foods Inc. and Subsidiaries	6,404	(4,704)	9,406	(1,070)
Eliminations and Reclassifications
Condensed Financial Statements, Captions [Line Items]
Net sales	(22,100)	(9,702)	(70,127)	(68,508)
Cost of products sold	(21,547)	(8,989)	(68,451)	(66,044)
Gross profit	(553)	(713)	(1,676)	(2,464)
Operating expenses
Marketing and selling expenses	0	0	0	0
Administrative expenses	0	0	0	0
Research and development expenses	0	0	0	0
Tradename impairment charges	0	0	0	0
Intercompany royalties	0	179	0	0
Intercompany management fees	(392)	(642)	(1,174)	(1,716)
Intercompany technical service fees	(161)	(250)	(502)	(748)
Termination fee received, net of costs, associated with the Hillshire merger agreement		0
Other expense, net	0	0	0	0
Equity in (earnings) loss of investees	99,364	107,155	223,658	254,767
Total operating (income) expenses	98,811	106,442	221,982	252,303
Earnings before interest and taxes	(99,364)	(107,155)	(223,658)	(254,767)
Intercompany interest (income) expense	0	0	0	0
Interest expense	0	0	0	0
Interest income	0	0	0	0
Earnings before income taxes	(99,364)	(107,155)	(223,658)	(254,767)
(Benefit) provision for income taxes	0	0	0	0
Net earnings	(99,364)	(107,155)	(223,658)	(254,767)
Less: Net earnings attributable to non-controlling interest	0	0	0	0
Net earnings attributable to Pinnacle Foods, Inc. and subsidiaries common shareholders	(99,364)	(107,155)	(223,658)	(254,767)
Total comprehensive earnings	(114,722)	(104,891)	(255,704)	(259,934)
Less: Comprehensive loss attributable to non-controlling interest	0	0	0	0
Comprehensive earnings attributable to Pinnacle Foods Inc. and Subsidiaries	$ (114,722)	$ (104,891)	$ (255,704)	$ (259,934)

Guarantor and Nonguarantor St87

Guarantor and Nonguarantor Statements - Condensed Consolidating Statements of Cash Flows (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 24, 2017	Sep. 25, 2016
Cash flows from operating activities
Net cash (used in) provided by operating activities	$ 178,722	$ 239,942
Cash flows from investing activities
Payments for business acquisitions	0	(985,365)
Intercompany accounts receivable/payable	0	0
Intercompany loans	0
Investment in subsidiaries		0
Capital expenditures	(70,515)	(76,623)
Sale of plant assets	1,947	0
Net cash used in investing activities	(68,568)	(1,061,988)
Cash flows from financing activities
Net proceeds from issuance of common stock	14,868	24,914
Excess tax benefits on stock-based compensation	0	10,767
Taxes paid related to net share settlement of equity awards	(10,238)	(1,087)
Dividends paid	(101,173)	(89,343)
Proceeds from bond offering	0	350,000
Proceeds from bank term loans	2,262,000	547,250
Repayments of long-term obligations	(2,478,909)	(10,145)
Proceeds from short-term borrowing	2,743	2,182
Repayments of short-term borrowing	(3,743)	(3,180)
Intercompany accounts receivable/payable	0	0
Return of capital	0	0
Intercompany loans	0	0
Repayment of capital lease obligations	(5,536)	(2,621)
Debt acquisition costs	(12,937)	(22,564)
Net cash (used in) provided by financing activities	(332,925)	806,173
Effect of exchange rate changes on cash	1,036	252
Net change in cash and cash equivalents	(221,735)	(15,621)
Cash and cash equivalents - beginning of period	353,076	180,549
Cash and cash equivalents - end of period	131,341	164,928
Reportable Legal Entities | Pinnacle Foods Inc.
Cash flows from operating activities
Net cash (used in) provided by operating activities	0	(10,767)
Cash flows from investing activities
Payments for business acquisitions		0
Intercompany accounts receivable/payable	0	0
Intercompany loans	0	0
Investment in subsidiaries	96,543	65,516
Capital expenditures	0	0
Sale of plant assets	0
Net cash used in investing activities	96,543	65,516
Cash flows from financing activities
Net proceeds from issuance of common stock	14,868	24,914
Excess tax benefits on stock-based compensation		10,767
Taxes paid related to net share settlement of equity awards	(10,238)	(1,087)
Dividends paid	(101,173)	(89,343)
Proceeds from bond offering		0
Proceeds from bank term loans	0	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	0
Repayment of capital lease obligations	0	0
Debt acquisition costs	0	0
Net cash (used in) provided by financing activities	(96,543)	(54,749)
Effect of exchange rate changes on cash		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
Reportable Legal Entities | Pinnacle Foods Finance LLC
Cash flows from operating activities
Net cash (used in) provided by operating activities	(22,332)	4,004
Cash flows from investing activities
Payments for business acquisitions		0
Intercompany accounts receivable/payable	128,387	24,071
Intercompany loans	129,106	(880,122)
Investment in subsidiaries	88,379	49,564
Capital expenditures	0	0
Sale of plant assets	0
Net cash used in investing activities	345,872	(806,487)
Cash flows from financing activities
Net proceeds from issuance of common stock	0	0
Excess tax benefits on stock-based compensation		0
Taxes paid related to net share settlement of equity awards	0	0
Dividends paid	0	0
Proceeds from bond offering		350,000
Proceeds from bank term loans	2,262,000	547,250
Repayments of long-term obligations	(2,476,060)	(6,687)
Proceeds from short-term borrowing	0	0
Repayments of short-term borrowing	0	0
Intercompany accounts receivable/payable	0	0
Return of capital	(96,543)	(65,516)
Intercompany loans	0	0
Repayment of capital lease obligations	0	0
Debt acquisition costs	(12,937)	(22,564)
Net cash (used in) provided by financing activities	(323,540)	802,483
Effect of exchange rate changes on cash		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
Reportable Legal Entities | Guarantor Subsidiaries
Cash flows from operating activities
Net cash (used in) provided by operating activities	189,654	230,643
Cash flows from investing activities
Payments for business acquisitions		(985,365)
Intercompany accounts receivable/payable	17,917	6,782
Intercompany loans	0	0
Investment in subsidiaries		0
Capital expenditures	(69,049)	(73,421)
Sale of plant assets	517
Net cash used in investing activities	(50,615)	(1,052,004)
Cash flows from financing activities
Net proceeds from issuance of common stock	0	0
Excess tax benefits on stock-based compensation		0
Taxes paid related to net share settlement of equity awards	0	0
Dividends paid	0	0
Proceeds from bond offering		0
Proceeds from bank term loans	0	0
Repayments of long-term obligations	(2,849)	(3,458)
Proceeds from short-term borrowing	2,743	2,182
Repayments of short-term borrowing	(3,743)	(3,180)
Intercompany accounts receivable/payable	(128,387)	(24,071)
Return of capital	(88,379)	(49,564)
Intercompany loans	(129,106)	880,122
Repayment of capital lease obligations	(5,442)	(2,611)
Debt acquisition costs	0	0
Net cash (used in) provided by financing activities	(355,163)	799,420
Effect of exchange rate changes on cash		0
Net change in cash and cash equivalents	(216,124)	(21,941)
Cash and cash equivalents - beginning of period	341,238	177,669
Cash and cash equivalents - end of period	125,114	155,728
Reportable Legal Entities | Nonguarantor Subsidiaries
Cash flows from operating activities
Net cash (used in) provided by operating activities	11,400	16,062
Cash flows from investing activities
Payments for business acquisitions		0
Intercompany accounts receivable/payable	0	0
Intercompany loans	0	0
Investment in subsidiaries		0
Capital expenditures	(1,466)	(3,202)
Sale of plant assets	1,430
Net cash used in investing activities	(36)	(3,202)
Cash flows from financing activities
Net proceeds from issuance of common stock	0	0
Excess tax benefits on stock-based compensation		0
Taxes paid related to net share settlement of equity awards	0	0
Dividends paid	0	0
Proceeds from bond offering		0
Proceeds from bank term loans	0	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	(17,917)	(6,782)
Return of capital	0	0
Intercompany loans	0	0
Repayment of capital lease obligations	(94)	(10)
Debt acquisition costs	0	0
Net cash (used in) provided by financing activities	(18,011)	(6,792)
Effect of exchange rate changes on cash	1,036	252
Net change in cash and cash equivalents	(5,611)	6,320
Cash and cash equivalents - beginning of period	11,838	2,880
Cash and cash equivalents - end of period	6,227	9,200
Eliminations and Reclassifications
Cash flows from operating activities
Net cash (used in) provided by operating activities	0	0
Cash flows from investing activities
Payments for business acquisitions		0
Intercompany accounts receivable/payable	(146,304)	(30,853)
Intercompany loans	(129,106)	880,122
Investment in subsidiaries	(184,922)	(115,080)
Capital expenditures	0	0
Sale of plant assets	0
Net cash used in investing activities	(460,332)	734,189
Cash flows from financing activities
Net proceeds from issuance of common stock	0	0
Excess tax benefits on stock-based compensation		0
Taxes paid related to net share settlement of equity awards	0	0
Dividends paid	0	0
Proceeds from bond offering		0
Proceeds from bank term loans	0	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	146,304	30,853
Return of capital	184,922	115,080
Intercompany loans	129,106	(880,122)
Repayment of capital lease obligations	0	0
Debt acquisition costs	0	0
Net cash (used in) provided by financing activities	460,332	(734,189)
Effect of exchange rate changes on cash		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