Jason Industries 10-Q 3 Aug 15 2015 Q2 Quarterly report Financial data

Document and Entity Information

Document and Entity Information Document and Entity Information - shares	6 Months Ended
	Jun. 26, 2015	Jul. 31, 2015
Document And Entity Information [Abstract]
Entity Registrant Name	Jason Industries, Inc.
Entity Central Index Key	1,579,252
Current Fiscal Year End Date	--12-31
Entity Filer Category	Accelerated Filer
Document Type	10-Q
Document Period End Date	Jun. 26, 2015
Document Fiscal Year Focus	2,015
Document Fiscal Period Focus	Q2
Amendment Flag	false
Entity Common Stock, Shares Outstanding		22,189,336

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 26, 2015	Jun. 27, 2014	Jun. 26, 2015	Jun. 27, 2014
Successor
Net sales	$ 187,578		$ 363,414
Cost of goods sold	145,954		282,843
Gross profit	41,624		80,571
Selling and administrative expenses	32,521		64,014
(Gain) loss on disposals of property, plant and equipment - net	(4)		22
Restructuring	1,010		2,714
Transaction-related expenses	710		886
Operating income	7,387		12,935
Interest expense	(7,918)		(15,424)
Equity income	260		542
Gain from sale of joint ventures	0		0
Other income - net	50		85
(Loss) income before income taxes	(221)		(1,862)
Tax provision (benefit)	644		(103)
Net (loss) income	(865)		(1,759)
Less net loss attributable to noncontrolling interests	(146)		(297)
Net (loss) income attributable to Jason Industries	(719)		(1,462)
Accretion of preferred stock dividends	900		1,800
Net (loss) income available to common shareholders of Jason Industries	$ (1,619)		$ (3,262)
Per Share Data [Abstract]
Net income per share available to common shareholders: Basic and Diluted (in dollars per share)	$ (0.07)		$ (0.15)
Weighted-average shares outstanding, Basic and Diluted (in shares)	22,011		22,001
Predecessor
Net sales		$ 190,615		$ 377,151
Cost of goods sold		148,993		293,485
Gross profit		41,622		83,666
Selling and administrative expenses		27,263		55,175
(Gain) loss on disposals of property, plant and equipment - net		215		338
Restructuring		1,907		2,554
Transaction-related expenses		3,233		4,774
Operating income		9,004		20,825
Interest expense		(3,724)		(7,219)
Equity income		516		831
Gain from sale of joint ventures		0		3,508
Other income - net		29		107
(Loss) income before income taxes		5,825		18,052
Tax provision (benefit)		588		5,080
Net (loss) income		5,237		12,972
Less net loss attributable to noncontrolling interests		0		0
Net (loss) income attributable to Jason Industries		5,237		12,972
Accretion of preferred stock dividends		0		0
Net (loss) income available to common shareholders of Jason Industries		$ 5,237		$ 12,972
Per Share Data [Abstract]
Net income per share available to common shareholders: Basic and Diluted (in dollars per share)		$ 5,237,000		$ 12,972,000
Weighted-average shares outstanding, Basic and Diluted (in shares)		1		1

Condensed Consolidated Stateme3

Condensed Consolidated Statements of Comprehensive Income (Loss) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 26, 2015	Jun. 27, 2014	Jun. 26, 2015	Jun. 27, 2014
Successor
Net (loss) income	$ (865)		$ (1,759)
Other comprehensive (loss) income:
Employee retirement plan adjustments, net of tax	0		0
Cumulative foreign currency translation adjustments associated with joint ventures sold	0		0
Foreign currency translation adjustments	1,852		(8,042)
Total other comprehensive income (loss)	1,852		(8,042)
Comprehensive income (loss)	987		(9,801)
Less: Comprehensive income (loss) attributable to noncontrolling interests	167		(1,656)
Comprehensive income (loss) attributable to Jason Industries	$ 820		$ (8,145)
Predecessor
Net (loss) income		$ 5,237		$ 12,972
Other comprehensive (loss) income:
Employee retirement plan adjustments, net of tax		48		105
Cumulative foreign currency translation adjustments associated with joint ventures sold		0		(591)
Foreign currency translation adjustments		(592)		(463)
Total other comprehensive income (loss)		(544)		(949)
Comprehensive income (loss)		4,693		12,023
Less: Comprehensive income (loss) attributable to noncontrolling interests		0		0
Comprehensive income (loss) attributable to Jason Industries		$ 4,693		$ 12,023

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - Successor - USD ($) $ in Thousands	Jun. 26, 2015	Dec. 31, 2014
Current assets
Cash and cash equivalents	$ 32,967	$ 62,279
Accounts receivable - net of allowances for doubtful accounts of $2,296 at June 26, 2015 and $2,415 at December 31, 2014	102,418	80,080
Inventories - net	82,994	80,546
Deferred income taxes	10,750	11,105
Other current assets	24,199	23,087
Total current assets	253,328	257,097
Property, plant and equipment - net of accumulated depreciation of $27,147 at June 26, 2015 and $12,920 at December 31, 2014	197,799	176,478
Goodwill	163,586	156,106
Other intangible assets - net	202,871	198,683
Other assets - net	20,810	21,040
Total assets	838,394	809,404
Current liabilities
Current portion of long-term debt	6,259	5,375
Accounts payable	62,925	57,704
Accrued compensation and employee benefits	21,718	14,035
Accrued interest	6,724	199
Other current liabilities	24,850	21,759
Total current liabilities	122,476	99,072
Long-term debt	428,443	415,306
Deferred income taxes	92,223	91,205
Other long-term liabilities	19,474	21,146
Total liabilities	$ 662,616	$ 626,729
Commitments and contingencies
Equity
Preferred stock, $0.0001 par value (5,000,000 shares authorized, 45,000 shares issued and outstanding at June 26, 2015 and December 31, 2014)	$ 45,000	$ 45,000
Jason Industries common stock, $0.0001 par value (120,000,000 shares authorized; issued and outstanding: 22,058,399 shares at June 26, 2015 and 21,990,666 shares at December 31, 2014)	2	2
Additional paid-in capital	143,216	140,312
Retained deficit	(23,001)	(21,539)
Accumulated other comprehensive loss	(18,748)	(12,065)
Shareholders' equity attributable to Jason Industries	146,469	151,710
Noncontrolling interests	29,309	30,965
Total equity	175,778	182,675
Total liabilities and equity	$ 838,394	$ 809,404

Condensed Consolidated Balance5

Condensed Consolidated Balance Sheets (Parenthetical) - Successor - USD ($) $ in Thousands	Jun. 26, 2015	Dec. 31, 2014
Allowance for doubtful accounts	$ 2,296	$ 2,415
Accumulated depreciation	$ 27,147	$ 12,920
Common Stock, Par (in dollars per share)	$ 0.0001	$ 0.0001
Common Stock, shares authorized	120,000,000	120,000,000
Common Stock, shares issued	22,058,399	21,990,666
Common Stock, shares outstanding	22,058,399	21,990,666
Preferred Stock, Par (in dollars per share)	$ 0.0001	$ 0.0001
Preferred Stock, shares authorized	5,000,000	5,000,000
Preferred Stock, shares issued	45,000	45,000
Preferred Stock, shares outstanding	45,000	45,000

Condensed Consolidated Stateme6

Condensed Consolidated Statements of Cash Flows - USD ($) $ in Thousands	6 Months Ended
	Jun. 26, 2015	Jun. 27, 2014
Successor
Cash flows from operating activities
Net (loss) income	$ (1,759)
Adjustments to reconcile net (loss) income to net cash (used) provided by operating activities:
Depreciation	14,659
Amortization of intangible assets	7,228
Amortization of deferred financing costs and debt discount	1,504
Equity income	(542)
Deferred income taxes	(4,692)
Loss on disposals of property, plant and equipment - net	22
Gain from sale of joint ventures	0
Non-cash stock compensation	4,952
Net increase (decrease) in cash due to changes in:
Accounts receivable	(20,031)
Inventories	3,755
Other current assets	(3,085)
Accounts payable	4,173
Accrued compensation and employee benefits	6,638
Accrued interest	6,526
Accrued income taxes	2,521
Other - net	(614)
Total adjustments	23,014
Net cash provided by operating activities	21,255
Cash flows from investing activities
Proceeds from disposals of property, plant and equipment and other assets	78
Proceeds from sale of joint ventures	0
Payments for property, plant and equipment	(15,318)
Acquisition of business, net of cash acquired	(34,763)
Acquisitions of patents	(105)
Other investing activities	0
Net cash (used) provided by investing activities	(50,108)
Cash flows from financing activities
Proceeds from U.S. revolving loans	0
Payments of U.S. revolving loans	0
Proceeds from other long-term debt	5,031
Payments of other long-term debt	(1,378)
Payments of preferred stock dividends	(1,800)
Net cash provided by financing activities	1,078
Effect of exchange rate changes on cash and cash equivalents	(1,537)
Net (decrease) increase in cash and cash equivalents	(29,312)
Cash and cash equivalents, beginning of period	62,279
Cash and cash equivalents, end of period	32,967
Supplemental disclosure of cash flow information
Accretion of preferred stock dividends	900
Successor | Previous Term Loan | Secured Debt
Cash flows from financing activities
Payment of capitalized debt issuance costs	0
Payment of secured debt	(775)
Successor | Senior Secured Facility 2013 | Secured Debt
Cash flows from financing activities
Payment of secured debt	$ 0
Predecessor
Cash flows from operating activities
Net (loss) income		$ 12,972
Adjustments to reconcile net (loss) income to net cash (used) provided by operating activities:
Depreciation		10,125
Amortization of intangible assets		2,727
Amortization of deferred financing costs and debt discount		426
Equity income		(831)
Deferred income taxes		(4,476)
Loss on disposals of property, plant and equipment - net		338
Gain from sale of joint ventures		(3,508)
Non-cash stock compensation		97
Net increase (decrease) in cash due to changes in:
Accounts receivable		(20,632)
Inventories		(5,602)
Other current assets		1,249
Accounts payable		6,498
Accrued compensation and employee benefits		1,141
Accrued interest		(2,716)
Accrued income taxes		4,398
Other - net		2,035
Total adjustments		(8,731)
Net cash provided by operating activities		4,241
Cash flows from investing activities
Proceeds from disposals of property, plant and equipment and other assets		159
Proceeds from sale of joint ventures		11,500
Payments for property, plant and equipment		(10,998)
Acquisition of business, net of cash acquired		0
Acquisitions of patents		(33)
Other investing activities		(490)
Net cash (used) provided by investing activities		138
Cash flows from financing activities
Proceeds from U.S. revolving loans		64,725
Payments of U.S. revolving loans		(53,725)
Proceeds from other long-term debt		1,383
Payments of other long-term debt		(3,868)
Payments of preferred stock dividends		0
Net cash provided by financing activities		6,896
Effect of exchange rate changes on cash and cash equivalents		(122)
Net (decrease) increase in cash and cash equivalents		11,153
Cash and cash equivalents, beginning of period		16,318
Cash and cash equivalents, end of period		27,471
Supplemental disclosure of cash flow information
Accretion of preferred stock dividends		0
Predecessor | Previous Term Loan | Secured Debt
Cash flows from financing activities
Payment of capitalized debt issuance costs		(444)
Payment of secured debt		0
Predecessor | Senior Secured Facility 2013 | Secured Debt
Cash flows from financing activities
Payment of secured debt		$ (1,175)

Condensed Consolidated Stateme7

Condensed Consolidated Statements of Shareholders' Equity - 6 months ended Jun. 26, 2015 - Successor - USD ($) $ in Thousands	Total	Preferred Stock	Common Stock	Additional Paid-In Capital	Retained Deficit	Accumulated Other Comprehensive Loss	Shareholders' Equity Attributable to Jason Industries, Inc.	Noncontrolling Interest
Balance at December 31, 2014, Successor at Dec. 31, 2014	$ 182,675	$ 45,000	$ 2	$ 140,312	$ (21,539)	$ (12,065)	$ 151,710	$ 30,965
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Dividends declared	(1,800)			(1,800)			(1,800)
Stock compensation expense	4,952			4,952			4,952
Tax withholding related to vesting of restricted stock units	(248)			(248)			(248)
Net (loss) income	(1,759)				(1,462)		(1,462)	(297)
Foreign currency translation adjustments	(8,042)					(6,683)	(6,683)	(1,359)
Balance at June 26, 2015, Successor at Jun. 26, 2015	$ 175,778	$ 45,000	$ 2	$ 143,216	$ (23,001)	$ (18,748)	$ 146,469	$ 29,309

Description of Business and Bas

Description of Business and Basis of Presentation	6 Months Ended
	Jun. 26, 2015
Accounting Policies [Abstract]
Description of Business and Basis of Presentation	1. Description of Business and Basis of Presentation Description of Business Jason Industries, Inc. (“Jason Industries”), including its subsidiaries (collectively, the “Company”), is a diversified industrial manufacturing company with four reportable segments: seating, finishing, acoustics, and components. The segments have separate management teams and have operations within the United States and 14 foreign countries. The Company is a producer of seating for the motorcycle and off-road vehicle sectors, and a supplier of static seats to the commercial and residential lawn/turf sector. The Company is also a producer of non-woven acoustical fiber insulation for the automotive sector and a global manufacturer of industrial consumables (brushes, buffing wheels, buffing compounds, and abrasives). The Company also manufactures precision components, expanded and perforated metal, and slip-resistant walking surfaces. The Company was originally incorporated in Delaware on May 31, 2013 as a blank check company, formed for the purpose of effecting a merger, capital stock exchange, asset acquisition, stock purchase, reorganization or similar business combination. On June 30, 2014 (the “Closing Date”), the Company consummated its business combination with Jason Partners Holdings Inc. (“Jason”) pursuant to the stock purchase agreement, dated as of March 16, 2014, which provided for the acquisition of all of the capital stock of Jason by the Company (the “Business Combination”). In connection with the closing of the Business Combination, the Company changed its name from Quinpario Acquisition Corp. to Jason Industries, Inc. and commenced trading of its common stock and warrants under the symbols, “JASN” and “JASNW”, respectively, on NASDAQ. See Note 2 for a further discussion of the Business Combination. Basis of Presentation The accompanying unaudited condensed consolidated financial statements of the Company have been prepared in accordance with generally accepted accounting principles for interim financial reporting and Article 10 of Regulation S-X. Accordingly, certain information and footnote disclosures normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States have been condensed or omitted pursuant to such rules and regulations, although the Company believes that the disclosures are adequate to make the information presented not misleading. For additional information, including the Company’s significant accounting policies, these condensed consolidated financial statements should be read in conjunction with the financial statements and notes thereto included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2014. As a result of the Business Combination, the Company was identified as the acquirer for accounting purposes, and Jason is the acquiree and accounting predecessor. The Company’s financial statement presentation distinguishes a “Predecessor” for Jason for periods prior to the Closing Date. The Company was subsequently re-established as Jason Industries, Inc. and is the “Successor” for periods after the Closing Date, which includes the consolidation of Jason subsequent to the Business Combination on June 30, 2014. The acquisition was accounted for as a business combination using the acquisition method of accounting, and the Successor financial statements reflect a new basis of accounting that is based on the fair value of net assets acquired. See Note 2 for further discussion of the Business Combination. As a result of the application of the acquisition method of accounting as of the effective date of the acquisition, the financial statements for the Predecessor period and for the Successor period are presented on a different basis and, therefore, are not comparable. The Company’s fiscal year ends on December 31 . Throughout the year, the Company reports its results using a fiscal calendar whereby each three month quarterly reporting period is approximately thirteen weeks in length, ending on a Friday. The exceptions are the first quarter, which begins on January 1 , and the fourth quarter, which ends on December 31 . For 2015 , the Company’s fiscal quarters are comprised of the three months ending March 27 , June 26 , September 25 and December 31 . In 2014 , the Company’s fiscal quarters were comprised of the three months ended March 28 , June 27 , September 26 and December 31 . In the opinion of management, all adjustments considered necessary for a fair statement of financial results have been made. Such adjustments consist of only those of a normal recurring nature. Interim results are not necessarily indicative of the results that may be expected for the entire fiscal year. Recently issued accounting standards In May 2014, the Financial Accounting Standards Board ("FASB") issued Accounting Standards Update ("ASU") No. 2014-09, "Revenue from Contracts with Customers." Under the new standard, revenue is recognized at the time a good or service is transferred to a customer for the amount of consideration received for that specific good or service. Entities may use a full retrospective approach or report the cumulative effect as of the date of adoption when implementing this standard. On July 9, 2015, the FASB voted to defer the effective date of this ASU by one year to December 15, 2017, for interim and annual reporting periods beginning after that date and permitted early adoption of the standard, but not before the original effective date of December 15, 2016. The Company is currently assessing the impact that this standard will have on its consolidated financial statements.

Consummation of Business Combin

Consummation of Business Combination	6 Months Ended
	Jun. 26, 2015
Business Combinations [Abstract]
Consummation of Business Combination	2. Consummation of Business Combination On June 30, 2014 , the Company and Jason completed the Business Combination in which JPHI Holdings Inc. (“JPHI”), a majority owned subsidiary of the Company, acquired 100 percent of the capital stock of Jason. The purchase price of $536.0 million was funded by the cash proceeds from the Company’s initial public offering, new debt, the issuance of 45,000 shares of 8% Series A Convertible Perpetual Preferred Stock (the “Series A Preferred Stock”) and rollover equity invested by Jason’s former owners and management of Jason (collectively the “Rollover Participants”). During the three and six months ended June 27, 2014 , the Company incurred approximately $3.2 million and $4.8 million , respectively, of transaction expenses directly related to the Business Combination. Following the consummation of the Business Combination, Jason became an indirect majority-owned subsidiary of the Company, with the Company owning approximately 83.1 percent of JPHI and the Rollover Participants owning a noncontrolling interest of approximately 16.9 percent of JPHI. The Rollover Participants held 3,485,623 shares of JPHI exchangeable on a one -for-one basis for shares of common stock of the Company. The following unaudited pro forma combined financial information presents the Company’s results as though Jason and the Company had combined at January 1, 2013 . Pro forma net earnings attributable to common shareholders were adjusted to exclude $4.8 million and $9.8 million , respectively, of transaction-related expenses incurred in the three and six months ended June 27, 2014 . The unaudited pro forma condensed consolidated financial information has been prepared using the acquisition method of accounting in accordance with GAAP. (unaudited pro forma) Three Months Ended June 27, 2014 Six Months Ended June 27, 2014 Net sales $ 190,615 $ 377,151 Net income attributable to common shareholders of Jason Industries $ 1,650 $ 3,537 The Company recorded an allocation of the purchase price to Jason’s tangible and identifiable intangible assets acquired and liabilities assumed based on their fair values as of the June 30, 2014 acquisition date. The calculation of the purchase price allocation is as follows: Purchase Price Allocation Cash and cash equivalents $ 11,049 Accounts receivable 97,693 Inventories - net 83,538 Deferred income taxes - current (net) 8,095 Other current assets 18,973 Property, plant and equipment 179,871 Goodwill 158,263 Other intangible assets 208,450 Other assets - net 8,469 Current liabilities (111,151 ) Deferred income taxes (net) (97,046 ) Debt (11,277 ) Other long-term liabilities (18,929 ) Total purchase price $ 535,998 There were no adjustments made to the purchase price allocation during the six months ended June 26, 2015 .

Acquisitions

Acquisitions	6 Months Ended
	Jun. 26, 2015
Business Combinations [Abstract]
Acquisitions	3. Acquisitions DRONCO GmbH (“DRONCO”) On May 29, 2015, the Company acquired all of the outstanding shares of DRONCO. DRONCO is a European manufacturer of bonded abrasives. These abrasives are being manufactured and distributed by the finishing segment. The Company paid cash consideration of $34.4 million , net of cash acquired, and, pursuant to the transaction, assumed certain liabilities. The related purchase agreement includes customary representations, warranties and covenants between the named parties. The acquisition was accounted for using the acquisition method. The operating results and cash flows of DRONCO are included in the Company’s condensed consolidated financial statements from May 29, 2015, the date the Company entered into the purchase agreement. The Company has recorded a preliminary allocation of the purchase price for tangible and identifiable intangible assets acquired and liabilities assumed based on their fair values as of the May 29, 2015 acquisition date. The preliminary consideration and preliminary purchase price allocation is as follows: Calculation of Purchase Price Cash $ 34,938 Debt 11,031 Purchase consideration $ 45,969 Preliminary Purchase Price Allocation Cash and cash equivalents $ 524 Accounts receivable 3,430 Inventories - net 7,156 Deferred income taxes - current (net) 89 Other current assets 1,495 Property, plant and equipment 23,931 Goodwill 8,828 Other intangible assets 11,715 Other assets - net 42 Current liabilities (4,650 ) Deferred income taxes (net) (6,439 ) Other long-term liabilities (152 ) Total purchase price $ 45,969 The preliminary purchase price allocation resulted in goodwill of $8.8 million in the finishing segment, of which none is deductible for tax purposes. Goodwill generated from DRONCO is primarily attributable to expected synergies from leveraging the finishing segment’s global distribution and sales network and cross-selling of DRONCO’s product portfolio to the finish segment’s customer base. The preliminary values allocated to other intangible assets and the weighted average useful lives are as follows: Gross Carrying Amount Weighted Average Useful Life (years) Customer relationships $ 8,560 15 Tradenames 3,155 15 $ 11,715 The preliminary allocation of the purchase price is based on the preliminary valuations performed to determine the fair value of the net assets as of the acquisition date. The amounts allocated to goodwill and intangible assets are based on preliminary valuations and are subject to final adjustments to reflect the final valuations. The Company recognized $0.9 million of acquisition-related costs that were expensed in the six months ended June 26, 2015. These costs are included in the condensed consolidated statements of operations as “Transaction-related expenses”. During the three months ended June 26, 2015, $3.5 million of net sales from DRONCO were included in the Company’s condensed consolidated statements of operations. Pro forma historical results of operations related to the acquisition of DRONCO have not been presented as they are not material to the Company’s condensed consolidated statements of operations. Herold Partco On March 25, 2015 , the Company acquired Herold Partco Manufacturing, Inc. for $0.4 million . Herold Partco Manufacturing, Inc. is a Cleveland-based manufacturer of industrial brushes. These brushes are now manufactured and distributed by the finishing segment and sold under the Osborn brand name. The purchase price allocation for this transaction resulted in goodwill of $0.1 million , other intangible assets of $0.2 million and inventory of $0.1 million . The acquisition of Herold Partco Manufacturing, Inc. was not material to the Company’s condensed consolidated financial statements.

Sale of Joint Ventures

Sale of Joint Ventures	6 Months Ended
	Jun. 26, 2015
Equity Method Investments and Joint Ventures [Abstract]
Sale of Joint Ventures	4. Sale of Joint Ventures During the first quarter of 2014, Jason completed the sale of its 50% equity interest in two of its joint ventures for a total of $ 11.5 million . The sale of one of the joint ventures in the amount of $ 7.5 million was completed in January 2014 and the sale of the second joint venture in the amount of $ 4.0 million was completed in March 2014 . The Company recorded a $ 3.5 million gain on the sale of the joint ventures, which is reported separately on the condensed consolidated statements of operations. The gain includes the recognition of $ 0.6 million of cumulative translation adjustments which had been recorded in accumulated other comprehensive income. The $ 0.6 million is reported separately in the condensed consolidated statements of comprehensive income. Terms of the sale include a supply agreement which allows Jason to purchase product at established prices over the agreement’s three -year term.

Restructuring Costs

Restructuring Costs	6 Months Ended
	Jun. 26, 2015
Restructuring and Related Activities [Abstract]
Restructuring Costs	5. Restructuring Costs The Company has continued to make changes to its worldwide manufacturing footprint. These actions resulted in charges relating to employee severance and other related charges, such as exit costs for the consolidation and closure of plant facilities, employee relocation and lease termination costs. During the three and six months ended June 26, 2015 , the Company incurred $1.0 million and $2.7 million of restructuring charges, respectively. During the three and six months ended June 27, 2014 , the Company incurred $1.9 million and $2.6 million of restructuring charges, respectively. These restructuring costs are presented separately on the condensed consolidated statements of operations. The following table presents the restructuring liability: Severance costs Lease termination costs Other costs Total Balance - December 31, 2014, Successor $ 88 $ 1,056 $ 97 $ 1,241 Current period restructuring charges 831 905 978 2,714 Cash payments (400 ) (533 ) (882 ) (1,815 ) Non-cash charges and other 269 — (193 ) 76 Balance - June 26, 2015, Successor $ 788 $ 1,428 $ — $ 2,216 Severance costs Lease termination costs Other costs Total Balance - December 31, 2013, Predecessor $ 1,112 $ 818 $ 65 $ 1,995 Current period restructuring charges 629 631 1,294 2,554 Cash payments (1,088 ) (104 ) (899 ) (2,091 ) Balance - June 27, 2014, Predecessor $ 653 $ 1,345 $ 460 $ 2,458 The accruals for severance presented above relate to costs incurred in the finishing and acoustics segments as of the period ended June 26, 2015. These accruals are expected to be utilized during the next twelve months and are recorded within other current liabilities on the condensed consolidated balance sheets. During the six months ended June 26, 2015 , the accrual for lease termination costs of $0.9 million relates to restructuring costs within the acoustics segment due to the closure of the Norwalk facility. At June 26, 2015 and December 31, 2014 , $ 0.5 million and $ 0.6 million , respectively, are recorded within other long-term liabilities and $ 0.9 million and $ 0.5 million , respectively, are recorded within other current liabilities on the condensed consolidated balance sheets.

Inventories

Inventories	6 Months Ended
	Jun. 26, 2015
Inventory Disclosure [Abstract]
Inventories	6. Inventories Inventories consisted of the following: Successor June 26, 2015 December 31, 2014 Raw material $ 43,704 $ 42,803 Work-in-process 4,963 5,572 Finished goods 34,327 32,171 Total Inventories $ 82,994 $ 80,546

Goodwill and Other Intangible A

Goodwill and Other Intangible Assets	6 Months Ended
	Jun. 26, 2015
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill and Other Intangible Assets	7. Goodwill and Other Intangible Assets Changes in the carrying amount of goodwill are as follows: Seating Finishing Acoustics Components Total Balance as of December 31, 2014 (Successor) $ 58,139 $ 34,608 $ 30,176 $ 33,183 $ 156,106 Acquisition of businesses — 8,876 — — 8,876 Foreign currency impact — (1,076 ) (320 ) — (1,396 ) Balance as of June 26, 2015 (Successor) $ 58,139 $ 42,408 $ 29,856 $ 33,183 $ 163,586 The Company’s other intangible assets consisted of the following: Successor June 26, 2015 December 31, 2014 Gross Carrying Amount Accumulated Amortization Net Gross Carrying Amount Accumulated Amortization Net Patents $ 2,946 $ (403 ) $ 2,543 $ 2,841 $ (200 ) $ 2,641 Customer relationships 146,773 (9,627 ) 137,146 138,864 (4,846 ) 134,018 Trademarks and other intangibles 67,650 (4,468 ) 63,182 64,162 (2,138 ) 62,024 Total amortized other intangible assets $ 217,369 $ (14,498 ) $ 202,871 $ 205,867 $ (7,184 ) $ 198,683

Debt

Debt	6 Months Ended
	Jun. 26, 2015
Debt Disclosure [Abstract]
Debt	8. Debt The Company’s debt consisted of the following: Successor June 26, 2015 December 31, 2014 First Lien Term Loans $ 308,450 $ 309,225 Debt discount on First Lien Term Loans (3,266 ) (3,538 ) Second Lien Term Loans 110,000 110,000 Debt discount on Second Lien Term Loans (3,248 ) (3,480 ) Foreign debt 21,066 6,515 Capital lease obligations 1,700 1,959 Total debt 434,702 420,681 Less: Current portion (6,259 ) (5,375 ) Total long-term debt $ 428,443 $ 415,306 Senior Secured Credit Facilities As of June 26, 2015, the Company’s U.S. credit facility (the “Senior Secured Credit Facilities”) includes (i) term loans in an aggregate principal amount of $308.5 million (“First Lien Term Loans”) maturing in 2021, (ii) term loans in an aggregate principal amount of $110.0 million (“Second Lien Term Loans”) maturing in 2022, and (iii) a revolving loan of up to $40.0 million (“Revolving Credit Facility”) maturing in 2019. The principal amount of the First Lien Term Loans amortizes in quarterly installments equal to $0.8 million , with the balance payable at maturity. At the Company’s election, the interest rate per annum applicable to the loans under the Senior Secured Credit Facilities is based on a fluctuating rate of interest determined by reference to either (i) a base rate determined by reference to the higher of (a) the “prime rate” of Deutsche Bank AG New York Branch, (b) the federal funds effective rate plus 0.50% and (c) the Eurocurrency rate applicable for an interest period of one month plus 1.00% , plus an applicable margin equal to (x) 3.50% in the case of the First Lien Term Loans, (y) 2.25% in the case of the Revolving Credit Facility or (z) 7.00% in the case of the Second Lien Term Loans or (ii) a Eurocurrency rate determined by reference to LIBOR, adjusted for statutory reserve requirements, plus an applicable margin equal to (x) 4.50% in the case of the First Lien Term Loans, (y) 3.25% in the case of the Revolving Credit Facility or (z) 8.00% in the case of the Second Lien Term Loans. Borrowings under the First Lien Term Facility and Second Lien Term Facility are subject to a floor of 1.00% in the case of Eurocurrency loans. The applicable margin for loans under the Revolving Credit Facility may be subject to adjustment based upon Jason Incorporated’s consolidated first lien net leverage ratio. Under the Revolving Credit Facility, if the aggregate outstanding amount of all Revolving Loans, swingline loans and certain letter of credit obligations exceeds 25 percent of the revolving credit commitments at the end of any fiscal quarter, Jason Incorporated and its restricted subsidiaries will be required to not exceed a consolidated first lien net leverage ratio, initially specified at 5.50 to 1.00 , with periodic decreases beginning on July 1, 2016 to 5.25 to 1.00 , and decreasing to 4.50 to 1.00 on December 31, 2017 and remaining at that level thereafter. If such outstanding amounts do not exceed 25 percent of the revolving credit commitments at the end of any fiscal quarter, no financial covenants are applicable. At June 26, 2015 , the interest rates on the outstanding balances of the First Lien Term Loans and Second Lien Term Loans were 5.5% and 9.0% , respectively. At June 26, 2015 , the Company had a total of $36.2 million of availability for additional borrowings under the Revolving Credit Facility since the Company had no outstanding borrowings and letters of credit outstanding of $3.8 million , which reduce availability under the facility. Foreign debt At June 26, 2015 and December 31, 2014 , the Company had $21.1 million and $6.5 million , respectively, in foreign debt obligations, including various overdraft facilities and term loans. The largest foreign debt balances are held by the Company’s subsidiaries in Germany (approximately $18.6 million and $5.2 million as of June 26, 2015 and December 31, 2014 , respectively), Mexico (approximately $1.8 million and $0.0 million as of June 26, 2015 and December 31, 2014 , respectively), and Brazil (approximately $0.6 million and $1.1 million as of June 26, 2015 and December 31, 2014 , respectively). These various foreign loans are comprised of individual outstanding obligations ranging from approximately $0.1 million to $3.3 million and $0.1 million to $2.6 million as of June 26, 2015 and December 31, 2014 , respectively. In connection with the acquisition of DRONCO, the Company assumed $11.0 million of long-term debt comprised of term loan borrowings totaling $8.5 million and revolving line of credit borrowings totaling $2.5 million . Borrowings bear interest at rates ranging from 2.3% to 4.6% and are subject to repayment in varying amounts through 2030.

Share Based Compensation

Share Based Compensation	6 Months Ended
	Jun. 26, 2015
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Share Based Compensation	9. Share Based Compensation Upon completion of the Business Combination, the Compensation Committee of the Company’s Board of Directors approved an initial grant under the 2014 Omnibus Incentive Plan (the “2014 Plan”) to certain executive officers, senior management employees, and members of the Board of Directors. The Company recognizes compensation expense based on estimated grant date fair values for all share-based awards issued to employees and directors, including restricted stock units and performance share units, which are restricted stock units with vesting conditions contingent upon achieving certain performance goals. Share based compensation expense is reported in selling and administrative expenses in the Company’s condensed consolidated statements of operations. There were 3,473,435 shares of common stock reserved and authorized for issuance under the 2014 Plan. At June 26, 2015 , 607,690 shares of common stock remain authorized and available for future grant under the 2014 Plan. The Company recognized the following share-based compensation expense during the three and six months ended June 26, 2015 : June 26, 2015 Three Months Ended Six Months Ended Compensation Expense: Restricted Stock Units $ 795 $ 1,579 Adjusted EBITDA Vesting Awards 725 1,434 Stock Price Vesting Awards 493 1,063 2,013 4,076 Impact of accelerated vesting (1) 876 876 Total share-based compensation expense $ 2,889 $ 4,952 Total income tax benefit recognized $ 942 $ 1,722 (1) Represents the impact of the acceleration of certain vesting schedules for restricted stock units and stock price vesting awards related to the transition of the Company’s CFO. As of June 26, 2015 , total unrecognized compensation cost related to share-based compensation awards was approximately $10.3 million , net of estimated forfeitures, which the Company expects to recognize over a weighted average period of approximately 1.9 years. The following table sets forth the restricted and performance share unit activity during the six months ended June 26, 2015 : Restricted Stock Units Adjusted EBITDA Vesting Awards Stock Price Vesting Awards Units Weighted-Average Grant-Date Fair Value Units Weighted-Average Grant-Date Fair Value Units Weighted-Average Grant-Date Fair Value Nonvested at December 31, 2014 762,075 $ 10.49 1,215,704 $ 10.49 810,469 $ 3.54 Granted 52,102 7.70 91,178 7.70 60,785 1.08 Vested (104,204 ) 10.49 — — — — Forfeited or expired — — (126,567 ) 10.49 — — Nonvested at June 26, 2015 709,973 $ 10.29 1,180,315 $ 10.27 871,254 $ 3.36 Restricted Stock Units As of June 26, 2015 , there was $4.5 million of unrecognized share-based compensation expense, which is expected to be recognized over a weighted-average period of 2.0 years. In connection with the vesting of RSUs previously issued by the Company, a number of shares sufficient to fund statutory minimum tax withholding requirements was withheld from the total shares issued or released to the award holder (under the terms of the 2014 Plan, the shares are considered to have been issued and are not added back to the pool of shares available for grant). During the three and six months ended June 26, 2015 , 36,471 shares with an aggregate value of $0.2 million were withheld to satisfy the requirement. The withholding is treated as a reduction in additional paid-in capital in the accompanying condensed consolidated statements of shareholders’ equity. Performance Share Units Adjusted EBITDA Vesting Awards Compensation expense for cumulative Adjusted EBITDA based performance share unit awards is currently being recognized based on an estimated payout of 100% of target or 786,876 shares. As of June 26, 2015 , there was $5.2 million of unrecognized compensation expense related to cumulative Adjusted EBITDA based vesting performance share unit awards, which is expected to be recognized over a weighted average period of 2.0 years. Stock Price Vesting Awards As of June 26, 2015 , there was $0.6 million of unrecognized compensation expense related to stock price based performance share unit awards, which is expected to be recognized over a weighted average period of 0.9 years. The following summarizes the assumptions used in the Monte Carlo option pricing model to value stock price vesting awards granted during the six months ended June 26, 2015 : Risk-free interest rate 0.24% - 1.33% Weighted average volatility 27.0 % Dividend yield —

Earnings per Share

Earnings per Share	6 Months Ended
	Jun. 26, 2015
Earnings Per Share [Abstract]
Earnings per Share	10. Earnings per Share Basic income (loss) per share is calculated by dividing net income (loss) attributable to Jason Industries’ common shareholders by the weighted average number of common shares outstanding for the period. In computing dilutive income (loss) per share, basic income (loss) per share is adjusted for the assumed issuance of all potentially dilutive share-based awards, including warrants, restricted stock units, performance share units, convertible preferred stock, and Rollover Shares of JPHI convertible into shares of Jason Industries. The reconciliation of the numerator and denominator of the basic and diluted income (loss) per share calculation and the anti-dilutive shares is as follows: Successor Predecessor Three Months Ended Six Months Ended Three Months Ended Six Months Ended Net (loss) income per share attributable to Jason Industries common shareholders Basic and diluted income (loss) per share $ (0.07 ) $ (0.15 ) $ 5,237 $ 12,972 Numerator: Net (loss) income available to common shareholders of Jason Industries $ (1,619 ) $ (3,262 ) $ 5,237 $ 12,972 Denominator: Basic and diluted weighted-average shares outstanding 22,011 22,001 1 1 Weighted average number of anti-dilutive shares excluded from denominator: Warrants to purchase Jason Industries common stock 13,994 13,994 — — Conversion of Series A 8% Perpetual Convertible Preferred 3,653 3,653 — — Conversion of JPHI Rollover Shares convertible to Jason Industries common stock 3,486 3,486 — — Restricted stock units 710 710 — — Performance share units 2,052 2,052 — — Total 23,895 23,895 — — Warrants are considered anti-dilutive and excluded when the exercise price exceeds the average market value of the Company’s common stock price during the applicable period. Performance share units are considered anti-dilutive if the performance targets upon which the issuance of the shares are contingent have not been achieved and the respective performance period has not been completed as of the end of the current period.

Income Taxes

Income Taxes	6 Months Ended
	Jun. 26, 2015
Income Tax Disclosure [Abstract]
Income Taxes	11. Income Taxes At the end of each three month period, the Company estimates a base effective tax rate expected for the full year based on the most recent forecast of its pre-tax income, permanent book and tax differences, and global tax planning strategies. The Company uses this base rate to provide for income taxes on a year-to-date basis, excluding the effect of significant, unusual, discrete or extraordinary items, and items that are reported net of their related tax effects. The Company records the tax effect of significant, unusual, discrete or extraordinary items, and items that are reported net of their tax effects in the period in which they occur. The effective income tax rate from continuing operations was (291.4) %, and 10.1% for the three months ended June 26, 2015 and June 27, 2014, respectively. The effective income tax rate was 5.5% and 28.1% for the six months ended June 26, 2015 and June 27, 2014, respectively. The effective income tax rate for 2015 reflects the benefits of tax losses at the higher U.S. Federal statutory rate and taxable earnings derived in foreign jurisdictions with tax rates that are lower than the U.S. Federal statutory rate, and discrete items. Net discrete tax expense for the three months ended June 26, 2015 was impacted by $0.2 million and $0.3 million due to foreign losses and non-deductible transaction costs, respectively, in foreign jurisdictions for which no tax benefit was recognized, and the recognition of $0.1 million of deferred tax assets related to the vesting of restricted stock units for which no tax benefit will be realized. Net discrete tax expense for the three and six months ended June 27, 2014 was immaterial. The amount of gross unrecognized tax benefits was $3.0 million and $2.7 million at June 26, 2015 and December 31, 2014, respectively. Of the $3.0 million of unrecognized tax benefits, $1.3 million would reduce the Company’s effective tax rate if recognized. During the next twelve months, the Company does not expect any significant changes in its unrecognized tax benefits. The Company recognizes interest and penalties related to tax matters in tax expense. The Company did not have any interest or penalties that were recognized as a component of the income tax provision at June 26, 2015 and December 31, 2014.

Equity

Equity	6 Months Ended
	Jun. 26, 2015
Equity [Abstract]
Equity	12. Equity The changes in the components of accumulated other comprehensive income (loss), net of taxes, for the six months ended June 26, 2015 and June 27, 2014 are as follows: Employee retirement plan adjustments Foreign currency translation adjustments Total Balance at December 31, 2014, Successor $ (1,434 ) $ (10,631 ) $ (12,065 ) Other comprehensive loss before reclassifications — (6,683 ) (6,683 ) Balance at June 26, 2015, Successor $ (1,434 ) $ (17,314 ) $ (18,748 ) Employee Foreign currency Total Balance at December 31, 2013, Predecessor $ (156 ) $ 630 $ 474 Amount reclassified from accumulated other comprehensive income 105 — 105 Cumulative foreign currency translation adjustments associated with joint ventures sold — (591 ) (591 ) Foreign currency translation adjustments — (463 ) (463 ) Balance at June 27, 2014, Predecessor $ (51 ) $ (424 ) $ (475 ) Series A Preferred Stock Dividends On January 1, 2015 the Company paid a dividend on the Series A Preferred Stock of $20.00 per share to holders of record on November 15, 2014 , totaling $0.9 million . On April 1, 2015 , the Company paid a dividend on the Series A Preferred Stock of $20.00 per share to holders of record on February 15, 2015 , totaling $0.9 million .

Business Segments, Geographic a

Business Segments, Geographic and Customer Information	6 Months Ended
	Jun. 26, 2015
Segment Reporting [Abstract]
Business Segments, Geographic and Customer Information	13. Business Segments, Geographic and Customer Information The Company identifies its segments using the “management approach,” which designates the internal organization that is used by management for making operating decisions and assessing performance as the source of the Company’s reportable segments. The Company has four reportable segments: Seating, Finishing, Acoustics and Components. Net sales information relating to the Company’s reportable segments is as follows: Successor Predecessor Three Months Ended Six Months Ended Three Months Ended Six Months Ended Net sales Seating $ 51,909 $ 102,869 $ 52,587 $ 104,878 Finishing 46,646 89,496 50,109 96,692 Acoustics 56,052 106,973 56,923 109,930 Components 32,971 64,076 30,996 65,651 $ 187,578 $ 363,414 $ 190,615 $ 377,151 The Company uses “Adjusted EBITDA” as the primary measure of profit or loss for the purposes of assessing the operating performance of its segments. The Company defines EBITDA as net income (loss) before interest expense, provision (benefit) for income taxes, depreciation and amortization and (gain)/loss on disposal of property, plant and equipment. The Company defines Adjusted EBITDA as EBITDA, excluding the impact of non-cash or non-operational losses or gains, including long-lived asset impairment charges, integration and other operational restructuring charges, transactional legal fees, other professional fees and special employee bonuses, purchase accounting adjustments, sponsor fees and expenses, and non-cash share based compensation expense. Management believes that Adjusted EBITDA provides a clear picture of the Company’s operating results by eliminating expenses and income that are not reflective of the underlying business performance. Certain corporate-level administrative expenses such as payroll and benefits, incentive compensation, travel, marketing, accounting, auditing and legal fees and certain other expenses are kept within its corporate results and not allocated to its business segments. Adjusted EBITDA is used to facilitate a comparison of the Company’s operating performance on a consistent basis from period to period and to analyze the factors and trends affecting its segments. The Company’s internal plans, budgets and forecasts use Adjusted EBITDA as a key metric. In addition, this measure is used to evaluate its operating performance and segment operating performance and to determine the level of incentive compensation paid to its employees. As the Company uses Adjusted EBITDA as its primary measure of segment performance, generally accepted accounting principles in the United States of America (“US GAAP”) on segment reporting require the Company to include this measure in its discussion of segment operating results. The Company must also reconcile Adjusted EBITDA to operating results presented on a US GAAP basis. Adjusted EBITDA information relating to the Company’s reportable segments is presented below followed by a reconciliation of total segment Adjusted EBITDA to consolidated income before taxes: Successor Predecessor Three Months Ended Six Months Ended Three Months Ended Six Months Ended Segment Adjusted EBITDA Seating $ 9,311 $ 17,271 $ 9,557 $ 17,668 Finishing 6,727 13,038 7,529 13,532 Acoustics 7,338 12,192 5,237 9,676 Components 5,529 10,702 4,474 11,013 $ 28,905 $ 53,203 $ 26,797 $ 51,889 Interest expense, including intercompany (379 ) (790 ) (678 ) (1,269 ) Depreciation and amortization (11,414 ) (21,767 ) (6,500 ) (12,796 ) (Loss) gain on disposal of property, plant and equipment - net 4 (22 ) (214 ) (336 ) Restructuring (1,010 ) (2,714 ) (1,907 ) (2,554 ) Transaction-related expenses (789 ) (789 ) (242 ) (242 ) Integration and other restructuring costs 258 (204 ) (1,927 ) (2,575 ) Gain from sale of joint ventures — — — 3,508 Total segment income before income taxes 15,575 26,917 15,329 35,625 Corporate general and administrative expenses (5,384 ) (8,976 ) (3,438 ) (7,032 ) Corporate interest expense, including intercompany (7,539 ) (14,634 ) (3,046 ) (5,950 ) Corporate depreciation (63 ) (120 ) (29 ) (57 ) Corporate transaction-related expenses 79 (97 ) (2,991 ) (4,532 ) Corporate loss on disposal of property, plant and equipment — — — (2 ) Corporate share based compensation (2,889 ) (4,952 ) — — Consolidated (loss) income before taxes $ (221 ) $ (1,862 ) $ 5,825 $ 18,052 Assets held by reportable segments is as follows: Successor June 26, 2015 December 31, 2014 Assets Seating $ 221,248 $ 219,215 Finishing 264,842 221,074 Acoustics 207,505 195,031 Components 133,225 137,354 Total segments 826,820 772,674 Corporate and eliminations 11,574 36,730 Consolidated $ 838,394 $ 809,404

Fair Value Measurements

Fair Value Measurements	6 Months Ended
	Jun. 26, 2015
Fair Value Disclosures [Abstract]
Fair Value Measurements	14. Fair Value Measurements Fair value of financial instruments Current accounting guidance defines fair value as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants. It also specifies a fair value hierarchy based upon the observability of inputs used in valuation techniques. Observable inputs (highest level) reflect market data obtained from independent sources, while unobservable inputs (lowest level) reflect internally developed market assumptions. In accordance with the guidance, fair value measurements are classified under the following hierarchy: • Level 1 — Quoted prices for identical instruments in active markets. • Level 2 — Quoted prices for similar instruments in active markets; quoted prices for identical or similar instruments in markets that are not active; and model-derived valuations in which all significant inputs or significant value-drivers are observable in active markets. • Level 3 — Model-derived valuations in which one or more significant inputs or significant value-drivers are unobservable. Fair value measurements are classified according to the lowest level input or value-driver that is significant to the valuation. A measurement may therefore be classified within Level 3 even though there may be significant inputs that are readily observable. The carrying amounts within the accompanying condensed consolidated balance sheets for cash and cash equivalents, accounts receivable and accounts payable approximate fair value due to the short-term maturity of these instruments. The Company assessed the amounts recorded under revolving loans, if any, and long-term debt and determined that the fair value of total debt was approximately $430.8 million as of June 26, 2015 . As of December 31, 2014 , the fair value of total debt approximated its recorded value. The Company considers the inputs related to these estimations to be Level 2 fair value measurements.

Litigation and Contingencies

Litigation and Contingencies	6 Months Ended
	Jun. 26, 2015
Commitments and Contingencies Disclosure [Abstract]
Litigation and Contingencies	15. Litigation and Contingencies The Company is a party to various legal proceedings that have arisen in the normal course of its business. These legal proceedings typically include product liability, labor, and employment claims. The Company has recorded reserves for loss contingencies based on the specific circumstances of each case. Such reserves are recorded when it is probable that a loss has been incurred as of the balance sheet date, can be reasonably estimated and is not covered by insurance. In the opinion of management, the resolution of these contingencies will not have a material adverse effect on the Company’s financial condition, results of operations, or cash flows. At June 26, 2015 and December 31, 2014 , the Company held reserves of $1.1 million for environmental matters at two locations. The ultimate cost of any remediation required will depend on the results of future investigation. Based upon available information, the Company believes that it has obtained and is in substantial compliance with those material environmental permits and approvals necessary to conduct its business. Based on the facts presently known, the Company does not expect environmental costs to have a material adverse effect on its financial condition, results of operations or cash flows.

Related Party Transactions

Related Party Transactions	6 Months Ended
	Jun. 26, 2015
Related Party Transactions [Abstract]
Related Party Transactions	16. Related Party Transactions Jason was part of a Management Services Agreement with Saw Mill Capital LLC (“Saw Mill”) and Falcon Investment Advisors, LLC (“FIA”, together with Saw Mill, the “Service Providers”), affiliates of Jason’s majority shareholders, which terminated upon consummation of the Business Combination. Management fees and related expenses paid to the Service Providers under this agreement were approximately $0.6 million for the six months ended June 29, 2014. In addition, during the period January 1, 2014 through June 29, 2014 the Company incurred sale transaction fees of $5.4 million which were paid to the Service Providers on June 30, 2014 upon completion of the Business Combination.

Subsequent Events

Subsequent Events	6 Months Ended
	Jun. 26, 2015
Subsequent Events [Abstract]
Subsequent Events	17. Subsequent Events On July 1, 2015 , the Company paid a dividend on the Series A Preferred Stock of $20.00 per share to holders of record on May 15, 2015, totaling $0.9 million .

Description of Business and B25

Description of Business and Basis of Presentation (Policies)	6 Months Ended
	Jun. 26, 2015
Accounting Policies [Abstract]
Basis of presentation	The accompanying unaudited condensed consolidated financial statements of the Company have been prepared in accordance with generally accepted accounting principles for interim financial reporting and Article 10 of Regulation S-X. Accordingly, certain information and footnote disclosures normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States have been condensed or omitted pursuant to such rules and regulations, although the Company believes that the disclosures are adequate to make the information presented not misleading. For additional information, including the Company’s significant accounting policies, these condensed consolidated financial statements should be read in conjunction with the financial statements and notes thereto included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2014. As a result of the Business Combination, the Company was identified as the acquirer for accounting purposes, and Jason is the acquiree and accounting predecessor. The Company’s financial statement presentation distinguishes a “Predecessor” for Jason for periods prior to the Closing Date. The Company was subsequently re-established as Jason Industries, Inc. and is the “Successor” for periods after the Closing Date, which includes the consolidation of Jason subsequent to the Business Combination on June 30, 2014. The acquisition was accounted for as a business combination using the acquisition method of accounting, and the Successor financial statements reflect a new basis of accounting that is based on the fair value of net assets acquired. See Note 2 for further discussion of the Business Combination. As a result of the application of the acquisition method of accounting as of the effective date of the acquisition, the financial statements for the Predecessor period and for the Successor period are presented on a different basis and, therefore, are not comparable. The Company’s fiscal year ends on December 31 . Throughout the year, the Company reports its results using a fiscal calendar whereby each three month quarterly reporting period is approximately thirteen weeks in length, ending on a Friday. The exceptions are the first quarter, which begins on January 1 , and the fourth quarter, which ends on December 31 . For 2015 , the Company’s fiscal quarters are comprised of the three months ending March 27 , June 26 , September 25 and December 31 . In 2014 , the Company’s fiscal quarters were comprised of the three months ended March 28 , June 27 , September 26 and December 31 . In the opinion of management, all adjustments considered necessary for a fair statement of financial results have been made. Such adjustments consist of only those of a normal recurring nature. Interim results are not necessarily indicative of the results that may be expected for the entire fiscal year.
Recently issued accounting standards	In May 2014, the Financial Accounting Standards Board ("FASB") issued Accounting Standards Update ("ASU") No. 2014-09, "Revenue from Contracts with Customers." Under the new standard, revenue is recognized at the time a good or service is transferred to a customer for the amount of consideration received for that specific good or service. Entities may use a full retrospective approach or report the cumulative effect as of the date of adoption when implementing this standard. On July 9, 2015, the FASB voted to defer the effective date of this ASU by one year to December 15, 2017, for interim and annual reporting periods beginning after that date and permitted early adoption of the standard, but not before the original effective date of December 15, 2016. The Company is currently assessing the impact that this standard will have on its consolidated financial statements.

Consummation of Business Comb26

Consummation of Business Combination (Tables)	6 Months Ended
	Jun. 26, 2015
Business Combinations [Abstract]
Pro Forma Information	The unaudited pro forma condensed consolidated financial information has been prepared using the acquisition method of accounting in accordance with GAAP. (unaudited pro forma) Three Months Ended June 27, 2014 Six Months Ended June 27, 2014 Net sales $ 190,615 $ 377,151 Net income attributable to common shareholders of Jason Industries $ 1,650 $ 3,537
Business Acquisitions, Purchase Price Allocation	The calculation of the purchase price allocation is as follows: Purchase Price Allocation Cash and cash equivalents $ 11,049 Accounts receivable 97,693 Inventories - net 83,538 Deferred income taxes - current (net) 8,095 Other current assets 18,973 Property, plant and equipment 179,871 Goodwill 158,263 Other intangible assets 208,450 Other assets - net 8,469 Current liabilities (111,151 ) Deferred income taxes (net) (97,046 ) Debt (11,277 ) Other long-term liabilities (18,929 ) Total purchase price $ 535,998 Preliminary Purchase Price Allocation Cash and cash equivalents $ 524 Accounts receivable 3,430 Inventories - net 7,156 Deferred income taxes - current (net) 89 Other current assets 1,495 Property, plant and equipment 23,931 Goodwill 8,828 Other intangible assets 11,715 Other assets - net 42 Current liabilities (4,650 ) Deferred income taxes (net) (6,439 ) Other long-term liabilities (152 ) Total purchase price $ 45,969 Calculation of Purchase Price Cash $ 34,938 Debt 11,031 Purchase consideration $ 45,969

Acquisitions (Tables)

Acquisitions (Tables)	6 Months Ended
	Jun. 26, 2015
Business Combinations [Abstract]
Business Acquisitions, Purchase Price Allocation	The calculation of the purchase price allocation is as follows: Purchase Price Allocation Cash and cash equivalents $ 11,049 Accounts receivable 97,693 Inventories - net 83,538 Deferred income taxes - current (net) 8,095 Other current assets 18,973 Property, plant and equipment 179,871 Goodwill 158,263 Other intangible assets 208,450 Other assets - net 8,469 Current liabilities (111,151 ) Deferred income taxes (net) (97,046 ) Debt (11,277 ) Other long-term liabilities (18,929 ) Total purchase price $ 535,998 Preliminary Purchase Price Allocation Cash and cash equivalents $ 524 Accounts receivable 3,430 Inventories - net 7,156 Deferred income taxes - current (net) 89 Other current assets 1,495 Property, plant and equipment 23,931 Goodwill 8,828 Other intangible assets 11,715 Other assets - net 42 Current liabilities (4,650 ) Deferred income taxes (net) (6,439 ) Other long-term liabilities (152 ) Total purchase price $ 45,969 Calculation of Purchase Price Cash $ 34,938 Debt 11,031 Purchase consideration $ 45,969
Schedule of Finite-Lived Intangible Assets Acquired as Part of Business Combination	The preliminary values allocated to other intangible assets and the weighted average useful lives are as follows: Gross Carrying Amount Weighted Average Useful Life (years) Customer relationships $ 8,560 15 Tradenames 3,155 15 $ 11,715

Restructuring Costs (Tables)

Restructuring Costs (Tables)	6 Months Ended
	Jun. 26, 2015
Restructuring and Related Activities [Abstract]
Restructuring and Related Costs	The following table presents the restructuring liability: Severance costs Lease termination costs Other costs Total Balance - December 31, 2014, Successor $ 88 $ 1,056 $ 97 $ 1,241 Current period restructuring charges 831 905 978 2,714 Cash payments (400 ) (533 ) (882 ) (1,815 ) Non-cash charges and other 269 — (193 ) 76 Balance - June 26, 2015, Successor $ 788 $ 1,428 $ — $ 2,216 Severance costs Lease termination costs Other costs Total Balance - December 31, 2013, Predecessor $ 1,112 $ 818 $ 65 $ 1,995 Current period restructuring charges 629 631 1,294 2,554 Cash payments (1,088 ) (104 ) (899 ) (2,091 ) Balance - June 27, 2014, Predecessor $ 653 $ 1,345 $ 460 $ 2,458

Inventories (Tables)

Inventories (Tables)	6 Months Ended
	Jun. 26, 2015
Inventory Disclosure [Abstract]
Schedule of Current Inventory	Inventories consisted of the following: Successor June 26, 2015 December 31, 2014 Raw material $ 43,704 $ 42,803 Work-in-process 4,963 5,572 Finished goods 34,327 32,171 Total Inventories $ 82,994 $ 80,546

Goodwill and Other Intangible30

Goodwill and Other Intangible Assets (Tables)	6 Months Ended
	Jun. 26, 2015
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Goodwill	Changes in the carrying amount of goodwill are as follows: Seating Finishing Acoustics Components Total Balance as of December 31, 2014 (Successor) $ 58,139 $ 34,608 $ 30,176 $ 33,183 $ 156,106 Acquisition of businesses — 8,876 — — 8,876 Foreign currency impact — (1,076 ) (320 ) — (1,396 ) Balance as of June 26, 2015 (Successor) $ 58,139 $ 42,408 $ 29,856 $ 33,183 $ 163,586
Schedule of Other Intangible Assets	The Company’s other intangible assets consisted of the following: Successor June 26, 2015 December 31, 2014 Gross Carrying Amount Accumulated Amortization Net Gross Carrying Amount Accumulated Amortization Net Patents $ 2,946 $ (403 ) $ 2,543 $ 2,841 $ (200 ) $ 2,641 Customer relationships 146,773 (9,627 ) 137,146 138,864 (4,846 ) 134,018 Trademarks and other intangibles 67,650 (4,468 ) 63,182 64,162 (2,138 ) 62,024 Total amortized other intangible assets $ 217,369 $ (14,498 ) $ 202,871 $ 205,867 $ (7,184 ) $ 198,683

Debt (Tables)

Debt (Tables)	6 Months Ended
	Jun. 26, 2015
Debt Disclosure [Abstract]
Revolving Loans and Other Long-Term Debt Instruments	The Company’s debt consisted of the following: Successor June 26, 2015 December 31, 2014 First Lien Term Loans $ 308,450 $ 309,225 Debt discount on First Lien Term Loans (3,266 ) (3,538 ) Second Lien Term Loans 110,000 110,000 Debt discount on Second Lien Term Loans (3,248 ) (3,480 ) Foreign debt 21,066 6,515 Capital lease obligations 1,700 1,959 Total debt 434,702 420,681 Less: Current portion (6,259 ) (5,375 ) Total long-term debt $ 428,443 $ 415,306

Share Based Compensation (Table

Share Based Compensation (Tables)	6 Months Ended
	Jun. 26, 2015
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Schedule of Compensation Cost for Share-based Payment Arrangements, Allocation of Share-based Compensation Costs by Plan	The Company recognized the following share-based compensation expense during the three and six months ended June 26, 2015 : June 26, 2015 Three Months Ended Six Months Ended Compensation Expense: Restricted Stock Units $ 795 $ 1,579 Adjusted EBITDA Vesting Awards 725 1,434 Stock Price Vesting Awards 493 1,063 2,013 4,076 Impact of accelerated vesting (1) 876 876 Total share-based compensation expense $ 2,889 $ 4,952 Total income tax benefit recognized $ 942 $ 1,722 (1) Represents the impact of the acceleration of certain vesting schedules for restricted stock units and stock price vesting awards related to the transition of the Company’s CFO.
Disclosure of Share-based Compensation Arrangements by Share-based Payment Award	The following table sets forth the restricted and performance share unit activity during the six months ended June 26, 2015 : Restricted Stock Units Adjusted EBITDA Vesting Awards Stock Price Vesting Awards Units Weighted-Average Grant-Date Fair Value Units Weighted-Average Grant-Date Fair Value Units Weighted-Average Grant-Date Fair Value Nonvested at December 31, 2014 762,075 $ 10.49 1,215,704 $ 10.49 810,469 $ 3.54 Granted 52,102 7.70 91,178 7.70 60,785 1.08 Vested (104,204 ) 10.49 — — — — Forfeited or expired — — (126,567 ) 10.49 — — Nonvested at June 26, 2015 709,973 $ 10.29 1,180,315 $ 10.27 871,254 $ 3.36
Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions	The following summarizes the assumptions used in the Monte Carlo option pricing model to value stock price vesting awards granted during the six months ended June 26, 2015 : Risk-free interest rate 0.24% - 1.33% Weighted average volatility 27.0 % Dividend yield —

Earnings per Share (Tables)

Earnings per Share (Tables)	6 Months Ended
	Jun. 26, 2015
Earnings Per Share [Abstract]
Schedule of earnings per share, basic and diluted	The reconciliation of the numerator and denominator of the basic and diluted income (loss) per share calculation and the anti-dilutive shares is as follows: Successor Predecessor Three Months Ended Six Months Ended Three Months Ended Six Months Ended Net (loss) income per share attributable to Jason Industries common shareholders Basic and diluted income (loss) per share $ (0.07 ) $ (0.15 ) $ 5,237 $ 12,972 Numerator: Net (loss) income available to common shareholders of Jason Industries $ (1,619 ) $ (3,262 ) $ 5,237 $ 12,972 Denominator: Basic and diluted weighted-average shares outstanding 22,011 22,001 1 1 Weighted average number of anti-dilutive shares excluded from denominator: Warrants to purchase Jason Industries common stock 13,994 13,994 — — Conversion of Series A 8% Perpetual Convertible Preferred 3,653 3,653 — — Conversion of JPHI Rollover Shares convertible to Jason Industries common stock 3,486 3,486 — — Restricted stock units 710 710 — — Performance share units 2,052 2,052 — — Total 23,895 23,895 — —

Equity (Tables)

Equity (Tables)	6 Months Ended
	Jun. 26, 2015
Equity [Abstract]
Schedule of Accumulated Other Comprehensive Income (Loss)	The changes in the components of accumulated other comprehensive income (loss), net of taxes, for the six months ended June 26, 2015 and June 27, 2014 are as follows: Employee retirement plan adjustments Foreign currency translation adjustments Total Balance at December 31, 2014, Successor $ (1,434 ) $ (10,631 ) $ (12,065 ) Other comprehensive loss before reclassifications — (6,683 ) (6,683 ) Balance at June 26, 2015, Successor $ (1,434 ) $ (17,314 ) $ (18,748 ) Employee Foreign currency Total Balance at December 31, 2013, Predecessor $ (156 ) $ 630 $ 474 Amount reclassified from accumulated other comprehensive income 105 — 105 Cumulative foreign currency translation adjustments associated with joint ventures sold — (591 ) (591 ) Foreign currency translation adjustments — (463 ) (463 ) Balance at June 27, 2014, Predecessor $ (51 ) $ (424 ) $ (475 )

Business Segments, Geographic35

Business Segments, Geographic and Customer Information (Tables)	6 Months Ended
	Jun. 26, 2015
Segment Reporting [Abstract]
Schedule of Net Sales by Reportable Segment	Net sales information relating to the Company’s reportable segments is as follows: Successor Predecessor Three Months Ended Six Months Ended Three Months Ended Six Months Ended Net sales Seating $ 51,909 $ 102,869 $ 52,587 $ 104,878 Finishing 46,646 89,496 50,109 96,692 Acoustics 56,052 106,973 56,923 109,930 Components 32,971 64,076 30,996 65,651 $ 187,578 $ 363,414 $ 190,615 $ 377,151
Reconciliation of Other Significant Reconciling Items from Segments to Consolidated	Adjusted EBITDA information relating to the Company’s reportable segments is presented below followed by a reconciliation of total segment Adjusted EBITDA to consolidated income before taxes: Successor Predecessor Three Months Ended Six Months Ended Three Months Ended Six Months Ended Segment Adjusted EBITDA Seating $ 9,311 $ 17,271 $ 9,557 $ 17,668 Finishing 6,727 13,038 7,529 13,532 Acoustics 7,338 12,192 5,237 9,676 Components 5,529 10,702 4,474 11,013 $ 28,905 $ 53,203 $ 26,797 $ 51,889 Interest expense, including intercompany (379 ) (790 ) (678 ) (1,269 ) Depreciation and amortization (11,414 ) (21,767 ) (6,500 ) (12,796 ) (Loss) gain on disposal of property, plant and equipment - net 4 (22 ) (214 ) (336 ) Restructuring (1,010 ) (2,714 ) (1,907 ) (2,554 ) Transaction-related expenses (789 ) (789 ) (242 ) (242 ) Integration and other restructuring costs 258 (204 ) (1,927 ) (2,575 ) Gain from sale of joint ventures — — — 3,508 Total segment income before income taxes 15,575 26,917 15,329 35,625 Corporate general and administrative expenses (5,384 ) (8,976 ) (3,438 ) (7,032 ) Corporate interest expense, including intercompany (7,539 ) (14,634 ) (3,046 ) (5,950 ) Corporate depreciation (63 ) (120 ) (29 ) (57 ) Corporate transaction-related expenses 79 (97 ) (2,991 ) (4,532 ) Corporate loss on disposal of property, plant and equipment — — — (2 ) Corporate share based compensation (2,889 ) (4,952 ) — — Consolidated (loss) income before taxes $ (221 ) $ (1,862 ) $ 5,825 $ 18,052
Reconciliation of Assets from Segment to Consolidated	Assets held by reportable segments is as follows: Successor June 26, 2015 December 31, 2014 Assets Seating $ 221,248 $ 219,215 Finishing 264,842 221,074 Acoustics 207,505 195,031 Components 133,225 137,354 Total segments 826,820 772,674 Corporate and eliminations 11,574 36,730 Consolidated $ 838,394 $ 809,404

Description of Business and B36

Description of Business and Basis of Presentation (Details) - Jun. 26, 2015 - Successor	segmentcountry
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Number of reportable segments	4
Number of countries Jason in | country	14
Quarterly period	91 days

Consummation of Business Comb37

Consummation of Business Combination (Details) - Successor $ in Millions	Jun. 30, 2014USD ($)shares	Jun. 26, 2015USD ($)	Jun. 27, 2014USD ($)	Jun. 26, 2015USD ($)	Jun. 27, 2014USD ($)
Jason
Business Acquisition [Line Items]
Total purchase price	$ 536
Transaction costs		$ 3.2		$ 4.8
Percentage of voting interests acquired	83.10%
Noncontrolling interest, percentage of voting interests following acquisition	16.90%
Rollover equity conversion ratio	1
Jason | Acquisition-related Costs
Business Acquisition [Line Items]
Pro forma revenue			$ 4.8		$ 9.8
JPHI Holdings, Inc. | Jason
Business Acquisition [Line Items]
Percentage of voting interests acquired	100.00%
Noncontrolling Interest, Ownership Of Shares By Noncontrolling Owners | shares	3,485,623
Series A Preferred Stock
Business Acquisition [Line Items]
Preferred stock, dividend rate, percentage				8.00%
Series A Preferred Stock | Jason
Business Acquisition [Line Items]
Noncontrolling Interest, Ownership Of Shares By Noncontrolling Owners | shares	45,000
Preferred stock, dividend rate, percentage				8.00%

Consummation of Business Comb38

Consummation of Business Combination - Pro Forma Information (Details) - Jun. 27, 2014 - Predecessor - Jason - USD ($) $ in Thousands	Total	Total
Business Acquisition, Pro Forma Information [Abstract]
Pro forma revenue	$ 190,615	$ 377,151
Net income attributable to common shareholders of Jason Industries	$ 1,650	$ 3,537

Consummation of Business Comb39

Consummation of Business Combination - Purchase Price Allocation (Details) - Successor - USD ($) $ in Thousands	Jun. 26, 2015	Dec. 31, 2014	Jun. 30, 2014
Business Acquisition [Line Items]
Goodwill	$ 163,586	$ 156,106
Jason
Business Acquisition [Line Items]
Cash and cash equivalents			$ 11,049
Accounts receivable			97,693
Inventories - net			83,538
Deferred income taxes - current (net)			8,095
Other current assets			18,973
Property, plant and equipment			179,871
Goodwill			158,263
Other intangible assets			208,450
Other assets - net			8,469
Current liabilities			(111,151)
Deferred income taxes (net)			(97,046)
Debt			(11,277)
Other long-term liabilities			(18,929)
Total purchase price			$ 535,998

Acquisitions (Details)

Acquisitions (Details) - Successor - USD ($)	May. 29, 2015	Mar. 25, 2015	Jun. 26, 2015	Jun. 26, 2015	Dec. 31, 2014
Business Acquisition [Line Items]
Cash consideration paid for acquisition				$ 34,763,000
Business Combination, Consideration Transferred [Abstract]
Transaction-related expenses			$ 710,000	886,000
Net sales			187,578,000	363,414,000
Goodwill			163,586,000	163,586,000	$ 156,106,000
Finishing
Business Combination, Consideration Transferred [Abstract]
Net sales			46,646,000	89,496,000
Goodwill			42,408,000	42,408,000	$ 34,608,000
DRONCO
Business Acquisition [Line Items]
Cash consideration paid for acquisition	$ 34,400,000
Business Combination, Consideration Transferred [Abstract]
Cash	34,938,000
Debt	11,031,000
Purchase consideration	45,969,000
Intangible assets acquired, gross carrying amount	11,715,000
Transaction-related expenses				$ 900,000
Net sales			$ 3,500,000
Goodwill	8,828,000
Other intangible assets	11,715,000
Inventories - net	7,156,000
DRONCO | Finishing
Business Combination, Consideration Transferred [Abstract]
Goodwill deductible for tax purposes	0
Goodwill	8,800,000
DRONCO | Customer Relationships
Business Combination, Consideration Transferred [Abstract]
Intangible assets acquired, gross carrying amount	$ 8,560,000
Intangible assets acquired, weighted average useful life	15 years
DRONCO | Trade Names
Business Combination, Consideration Transferred [Abstract]
Intangible assets acquired, gross carrying amount	$ 3,155,000
Intangible assets acquired, weighted average useful life	15 years
Herold Partco Manufacturing, Inc.
Business Combination, Consideration Transferred [Abstract]
Purchase consideration		$ 400,000
Goodwill		100,000
Other intangible assets		200,000
Inventories - net		$ 100,000

Acquisitions - Purchase Price A

Acquisitions - Purchase Price Allocation (Details) - Successor - USD ($) $ in Thousands	Jun. 26, 2015	May. 29, 2015	Dec. 31, 2014
Business Acquisition [Line Items]
Goodwill	$ 163,586		$ 156,106
Finishing
Business Acquisition [Line Items]
Goodwill	$ 42,408		$ 34,608
DRONCO
Business Acquisition [Line Items]
Cash and cash equivalents		$ 524
Accounts receivable		3,430
Inventories - net		7,156
Deferred income taxes - current (net)		89
Other current assets		1,495
Property, plant and equipment		23,931
Goodwill		8,828
Other intangible assets		11,715
Other assets - net		42
Current liabilities		(4,650)
Deferred income taxes (net)		(6,439)
Other long-term liabilities		(152)
Total purchase price		45,969
DRONCO | Finishing
Business Acquisition [Line Items]
Goodwill		$ 8,800

Sale of Joint Ventures (Details

Sale of Joint Ventures (Details) - Predecessor $ in Thousands	1 Months Ended		3 Months Ended	6 Months Ended
	Mar. 31, 2014USD ($)	Jan. 31, 2014USD ($)	Mar. 28, 2014USD ($)Joint_Venture	Jun. 27, 2014USD ($)
Schedule of Equity Method Investments [Line Items]
Equity method investments, ownership percentage			50.00%
Number of entities in disposal group | Joint_Venture			2
Proceeds from sale of equity method investments			$ 11,500	$ 11,500
Gain from sale of joint ventures			3,508	$ 3,508
Foreign currency transaction and translation reclassification adjustment from AOCI			$ 600
Supply agreement, term (in years)			3 years
Joint Venture A
Schedule of Equity Method Investments [Line Items]
Proceeds from sale of equity method investments		$ 7,500
Joint Venture B
Schedule of Equity Method Investments [Line Items]
Proceeds from sale of equity method investments	$ 4,000

Restructuring Costs (Details)

Restructuring Costs (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 26, 2015	Jun. 27, 2014	Jun. 26, 2015	Jun. 27, 2014
Successor
Restructuring Reserve [Roll Forward]
Restructuring Reserve Beginning Balance			$ 1,241
Current period restructuring charges	$ 1,010		2,714
Cash payments			(1,815)
Non-cash charges and other			76
Restructuring Reserve Ending Balance	2,216		2,216
Successor | Severance costs
Restructuring Reserve [Roll Forward]
Restructuring Reserve Beginning Balance			88
Current period restructuring charges			831
Cash payments			(400)
Non-cash charges and other			269
Restructuring Reserve Ending Balance	788		788
Successor | Lease termination costs
Restructuring Reserve [Roll Forward]
Restructuring Reserve Beginning Balance			1,056
Current period restructuring charges			905
Cash payments			(533)
Non-cash charges and other			0
Restructuring Reserve Ending Balance	1,428		1,428
Successor | Lease termination costs | Components And Finishing | Other Noncurrent Liabilities
Restructuring Reserve [Roll Forward]
Restructuring Reserve Beginning Balance			600
Restructuring Reserve Ending Balance	500		500
Successor | Lease termination costs | Components And Finishing | Other Current Liabilities
Restructuring Reserve [Roll Forward]
Restructuring Reserve Beginning Balance			500
Restructuring Reserve Ending Balance	900		900
Successor | Other costs
Restructuring Reserve [Roll Forward]
Restructuring Reserve Beginning Balance			97
Current period restructuring charges			978
Cash payments			(882)
Non-cash charges and other			(193)
Restructuring Reserve Ending Balance	$ 0		$ 0
Predecessor
Restructuring Reserve [Roll Forward]
Restructuring Reserve Beginning Balance				$ 1,995
Current period restructuring charges		$ 1,907		2,554
Cash payments				(2,091)
Restructuring Reserve Ending Balance		2,458		2,458
Predecessor | Severance costs
Restructuring Reserve [Roll Forward]
Restructuring Reserve Beginning Balance				1,112
Current period restructuring charges				629
Cash payments				(1,088)
Restructuring Reserve Ending Balance		653		653
Predecessor | Lease termination costs
Restructuring Reserve [Roll Forward]
Restructuring Reserve Beginning Balance				818
Current period restructuring charges				631
Cash payments				(104)
Restructuring Reserve Ending Balance		1,345		1,345
Predecessor | Other costs
Restructuring Reserve [Roll Forward]
Restructuring Reserve Beginning Balance				65
Current period restructuring charges				1,294
Cash payments				(899)
Restructuring Reserve Ending Balance		$ 460		$ 460

Inventories (Details)

Inventories (Details) - Successor - USD ($) $ in Thousands	Jun. 26, 2015	Dec. 31, 2014
Inventory [Line Items]
Raw material	$ 43,704	$ 42,803
Work-in-process	4,963	5,572
Finished goods	34,327	32,171
Total Inventories	$ 82,994	$ 80,546

Goodwill and Other Intangible45

Goodwill and Other Intangible Assets (Details) - Successor $ in Thousands	6 Months Ended
	Jun. 26, 2015USD ($)
Goodwill [Roll Forward]
Goodwill, Beginning of Period	$ 156,106
Acquisition of businesses	8,876
Foreign currency impact	(1,396)
Goodwill, End of Period	163,586
Seating
Goodwill [Roll Forward]
Goodwill, Beginning of Period	58,139
Acquisition of businesses	0
Foreign currency impact	0
Goodwill, End of Period	58,139
Finishing
Goodwill [Roll Forward]
Goodwill, Beginning of Period	34,608
Acquisition of businesses	8,876
Foreign currency impact	(1,076)
Goodwill, End of Period	42,408
Acoustics
Goodwill [Roll Forward]
Goodwill, Beginning of Period	30,176
Acquisition of businesses	0
Foreign currency impact	(320)
Goodwill, End of Period	29,856
Components
Goodwill [Roll Forward]
Goodwill, Beginning of Period	33,183
Acquisition of businesses	0
Foreign currency impact	0
Goodwill, End of Period	$ 33,183

Goodwill and Other Intangible46

Goodwill and Other Intangible Assets Disclosure (Intangible Assets) (Details) - Successor - USD ($) $ in Thousands	Jun. 26, 2015	Dec. 31, 2014
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	$ 217,369	$ 205,867
Accumulated Amortization	(14,498)	(7,184)
Net	202,871	198,683
Patents
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	2,946	2,841
Accumulated Amortization	(403)	(200)
Net	2,543	2,641
Customer Relationships
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	146,773	138,864
Accumulated Amortization	(9,627)	(4,846)
Net	137,146	134,018
Trademarks And Other Intangible Assets
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	67,650	64,162
Accumulated Amortization	(4,468)	(2,138)
Net	$ 63,182	$ 62,024

Debt (Details)

Debt (Details) - Successor - USD ($)	Jun. 26, 2015	Dec. 31, 2014
Debt Instruments [Abstract]
Long-term debt including current maturities	$ 434,702,000	$ 420,681,000
Current portion of long-term debt	(6,259,000)	(5,375,000)
Long-term debt	428,443,000	415,306,000
Secured Debt | First Lien Term Loan
Debt Instruments [Abstract]
Long-term debt gross	308,450,000	309,225,000
Unamortized discount	(3,266,000)	(3,538,000)
Secured Debt | Second Lien Term Loan
Debt Instruments [Abstract]
Long-term debt gross	110,000,000	110,000,000
Unamortized discount	(3,248,000)	(3,480,000)
Foreign Debt
Debt Instruments [Abstract]
Long-term debt gross	21,066,000	6,515,000
Capital Lease Obligations
Debt Instruments [Abstract]
Capital lease obligations	$ 1,700,000	$ 1,959,000

Debt (Narrative) (Details)

Debt (Narrative) (Details) - Successor	May. 29, 2015USD ($)	Jun. 30, 2014USD ($)	Jun. 26, 2015USD ($)	Dec. 31, 2014USD ($)
DRONCO
Foreign Debt [Abstract]
Debt	$ 11,031,000
Minimum | DRONCO
Long-term Debt, Successor [Abstract]
Interest rate on acquired long-term debt	2.30%
Maximum | DRONCO
Long-term Debt, Successor [Abstract]
Interest rate on acquired long-term debt	4.60%
Revolving Credit Facility | DRONCO
Long-term Debt, Successor [Abstract]
Debt	$ 2,500,000
Eurodollar | Revolving Credit Facility
Long-term Debt, Successor [Abstract]
Basis spread on variable rate			2.25%
London Interbank Offered Rate (LIBOR) | Revolving Credit Facility
Long-term Debt, Successor [Abstract]
Basis spread on variable rate			3.25%
Senior Secured Credit Facilities | Federal Funds Effective Swap Rate
Long-term Debt, Successor [Abstract]
Basis spread on variable rate			0.50%
Senior Secured Credit Facilities | Eurodollar
Long-term Debt, Successor [Abstract]
Basis spread on variable rate			1.00%
First Lien Term Loan | Eurodollar
Long-term Debt, Successor [Abstract]
Basis spread on variable rate			3.50%
Percentage bearing variable interest, percentage rate		1.00%
First Lien Term Loan | London Interbank Offered Rate (LIBOR)
Long-term Debt, Successor [Abstract]
Basis spread on variable rate			4.50%
Second Lien Term Loan | Eurodollar
Long-term Debt, Successor [Abstract]
Basis spread on variable rate			7.00%
Second Lien Term Loan | London Interbank Offered Rate (LIBOR)
Long-term Debt, Successor [Abstract]
Basis spread on variable rate			8.00%
Term Loan | DRONCO
Long-term Debt, Successor [Abstract]
Debt	$ 8,500,000
Secured Debt | Revolving Credit Facility
Long-term Debt, Successor [Abstract]
Line of credit facility, maximum borrowing capacity		$ 40,000,000
Line of credit facility, remaining borrowing capacity			$ 36,200,000
Outstanding letters of credit			$ 3,800,000
Secured Debt | First Lien Term Loan
Long-term Debt, Successor [Abstract]
Amortization of debt discount (premium)		800,000
Consolidated net leverage ratio			5.5
Consolidated net leverage ratio, first periodic decrease			5.25
Consolidated net leverage ratio, second periodic decrease			4.5
Interest rate, effective percentage			5.50%
Foreign Debt [Abstract]
Long-term debt			$ 308,450,000	$ 309,225,000
Secured Debt | Revolving Credit Facility
Long-term Debt, Successor [Abstract]
Restrictive covenant, qualification percentage for net leverage ratio			25.00%
Secured Debt | Second Lien Term Loan
Long-term Debt, Successor [Abstract]
Line of credit facility, maximum borrowing capacity		$ 110,000,000
Interest rate, effective percentage			9.00%
Foreign Debt [Abstract]
Long-term debt			$ 110,000,000	110,000,000
Secured Debt | Foreign Debt
Foreign Debt [Abstract]
Long-term debt			21,066,000	6,515,000
Secured Debt | Individual Foreign Loans | Minimum
Foreign Debt [Abstract]
Long-term debt			100,000	100,000
Secured Debt | Individual Foreign Loans | Maximum
Foreign Debt [Abstract]
Long-term debt			3,300,000	2,600,000
Foreign Debt
Foreign Debt [Abstract]
Long-term debt			21,066,000	6,515,000
Foreign Debt | GERMANY
Foreign Debt [Abstract]
Long-term debt			18,600,000	5,200,000
Foreign Debt | MEXICO
Foreign Debt [Abstract]
Long-term debt			1,800,000	0
Foreign Debt | BRAZIL
Foreign Debt [Abstract]
Long-term debt			$ 600,000	$ 1,100,000

Share Based Compensation (Narra

Share Based Compensation (Narrative) (Details) - Jun. 26, 2015 - Successor - USD ($)	Total	Total
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Tax withholding related to vesting of restricted stock units		$ (248,000)
Risk-free interest rate, minimum		0.24%
Risk-free interest rate, maximum		1.33%
Weighted average volatility		27.00%
Dividend yield		0.00%
Restricted Stock Units (RSUs)
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unrecognized share-based compensation expense to be recognized in future periods	$ 4,500,000	$ 4,500,000
Restricted stock outstanding, weighted average period for vesting		2 years
Statutory tax withholding, shares	36,471	36,471
Tax withholding related to vesting of restricted stock units	$ 246,543.96	$ 200,000
Adjusted EBITDA Based Performance
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unrecognized share-based compensation expense to be recognized in future periods	$ 5,200,000	$ 5,200,000
Weighted average period for recognition of compensation expense related to share based compensation plans		2 years
Estimated payout percent		100.00%
Target shares for calculation of compensation expense	786,876	786,876
Stock Price Based Performance
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unrecognized share-based compensation expense to be recognized in future periods	$ 600,000	$ 600,000
Weighted average period for recognition of compensation expense related to share based compensation plans		10 months 24 days
2014 Omnibus Incentive Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Capital shares reserved for future issuance	3,473,435	3,473,435
Common stock shares available for grant	607,690	607,690
Unrecognized share-based compensation expense to be recognized in future periods	$ 10,300,000	$ 10,300,000
Weighted average period for recognition of compensation expense related to share based compensation plans		1 year 11 months 5 days

Share Based Compensation - Comp

Share Based Compensation - Compensation Expense (Details) - Jun. 26, 2015 - Successor - USD ($) $ in Thousands	Total	Total
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Allocated share-based compensation expense	$ 2,013	$ 4,076
Impact of accelerated vesting	876	876
Total share-based compensation expense	2,889	4,952
Income tax expense (benefit) from compensation expense	942	1,722
Restricted Stock Units (RSUs)
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Allocated share-based compensation expense	795	1,579
Adjusted EBITDA Based Performance
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Allocated share-based compensation expense	725	1,434
Stock Price Based Performance
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Allocated share-based compensation expense	$ 493	$ 1,063

Share Based Compensation - Perf

Share Based Compensation - Performance and Restricted Share Units Activity (Details) - 6 months ended Jun. 26, 2015 - Successor - $ / shares	Total
Restricted Stock Units (RSUs)
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number of Shares [Roll Forward]
Nonvested at December 31, 2014	762,075
Granted	52,102
Vested	(104,204)
Forfeited or expired	0
Nonvested at June 26, 2015	709,973
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value [Abstract]
Nonvested at December 31, 2014	$ 10.49
Granted	7.70
Vested	10.49
Forfeited or expired	0
Nonvested at June 26, 2015	$ 10.29
Adjusted EBITDA Based Performance
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number of Shares [Roll Forward]
Nonvested at December 31, 2014	1,215,704
Granted	91,178
Vested	0
Forfeited or expired	(126,567)
Nonvested at June 26, 2015	1,180,315
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value [Abstract]
Nonvested at December 31, 2014	$ 10.49
Granted	7.70
Vested	0
Forfeited or expired	10.49
Nonvested at June 26, 2015	$ 10.27
Stock Price Based Performance
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number of Shares [Roll Forward]
Nonvested at December 31, 2014	810,469
Granted	60,785
Vested	0
Forfeited or expired	0
Nonvested at June 26, 2015	871,254
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value [Abstract]
Nonvested at December 31, 2014	$ 3.54
Granted	1.08
Vested	0
Forfeited or expired	0
Nonvested at June 26, 2015	$ 3.36

Earnings per Share (Details)

Earnings per Share (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 26, 2015	Jun. 27, 2014	Jun. 26, 2015	Jun. 27, 2014
Predecessor
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Basic and diluted income (loss) per share		$ 5,237,000		$ 12,972,000
Net (loss) income available to common shareholders of Jason Industries		$ 5,237		$ 12,972
Basic and diluted weighted-average shares outstanding		1		1
Weighted average number of anti-dilutive shares excluded from denominator:		0		0
Successor
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Basic and diluted income (loss) per share	$ (0.07)		$ (0.15)
Net (loss) income available to common shareholders of Jason Industries	$ (1,619)		$ (3,262)
Basic and diluted weighted-average shares outstanding	22,011		22,001
Weighted average number of anti-dilutive shares excluded from denominator:	23,895		23,895
Successor | Series A Preferred Stock
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Preferred stock, dividend rate, percentage			8.00%
Successor | Warrant
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Weighted average number of anti-dilutive shares excluded from denominator:	13,994		13,994
Successor | Equity Option | Series A Preferred Stock
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Weighted average number of anti-dilutive shares excluded from denominator:	3,653		3,653
Successor | Equity Option | Common Stock
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Weighted average number of anti-dilutive shares excluded from denominator:	3,486		3,486
Successor | Restricted Stock Units (RSUs)
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Weighted average number of anti-dilutive shares excluded from denominator:	710		710
Successor | Performance Shares
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Weighted average number of anti-dilutive shares excluded from denominator:	2,052		2,052

Income Taxes (Details)

Income Taxes (Details) - Successor - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 26, 2015	Jun. 27, 2014	Jun. 26, 2015	Jun. 27, 2014	Dec. 31, 2014
Income Tax Contingency [Line Items]
Effective income tax rate	(291.40%)	10.10%	5.50%	28.10%
Income tax reconciliation, foreign losses	$ 0.2
Unrecognized tax benefits	3		$ 3		$ 2.7
Unrecognized tax benefits that would impact effective tax rate	1.3		1.3
Foreign Tax Authority
Income Tax Contingency [Line Items]
Income tax expense, non-deductible transaction costs	0.3
Restricted Stock Units (RSUs)
Income Tax Contingency [Line Items]
Deferred tax assets related to vesting of units	$ 0.1		$ 0.1

Equity (Details)

Equity (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 26, 2015	Jun. 27, 2014	Jun. 26, 2015	Jun. 27, 2014
Successor
Accumulated Other Comprehensive Income (Loss), before Tax [Roll Forward]
Accumulated other comprehensive income (loss) Beginning Balance			$ (12,065)
Other comprehensive loss before reclassifications			(6,683)
Foreign currency translation adjustments	$ 1,852		(8,042)
Accumulated other comprehensive income (loss) Ending Balance	(18,748)		(18,748)
Successor | Accumulated Defined Benefit Plans Adjustment
Accumulated Other Comprehensive Income (Loss), before Tax [Roll Forward]
Accumulated other comprehensive income (loss) Beginning Balance			(1,434)
Other comprehensive loss before reclassifications			0
Accumulated other comprehensive income (loss) Ending Balance	(1,434)		(1,434)
Successor | Accumulated Translation Adjustment
Accumulated Other Comprehensive Income (Loss), before Tax [Roll Forward]
Accumulated other comprehensive income (loss) Beginning Balance			(10,631)
Other comprehensive loss before reclassifications			(6,683)
Accumulated other comprehensive income (loss) Ending Balance	$ (17,314)		$ (17,314)
Predecessor
Accumulated Other Comprehensive Income (Loss), before Tax [Roll Forward]
Accumulated other comprehensive income (loss) Beginning Balance				$ 474
Foreign currency translation adjustments		$ (592)		(463)
Accumulated other comprehensive income (loss) Ending Balance		(475)		(475)
Predecessor | Accumulated Defined Benefit Plans Adjustment
Accumulated Other Comprehensive Income (Loss), before Tax [Roll Forward]
Accumulated other comprehensive income (loss) Beginning Balance				(156)
Amount reclassified from accumulated other comprehensive income				105
Accumulated other comprehensive income (loss) Ending Balance		(51)		(51)
Predecessor | Accumulated Translation Adjustment
Accumulated Other Comprehensive Income (Loss), before Tax [Roll Forward]
Accumulated other comprehensive income (loss) Beginning Balance				630
Amount reclassified from accumulated other comprehensive income				(591)
Accumulated other comprehensive income (loss) Ending Balance		$ (424)		$ (424)

Equity (Narrative) (Details)

Equity (Narrative) (Details) - Successor - USD ($) $ / shares in Units, $ in Thousands	Apr. 01, 2015	Jan. 01, 2015	Jun. 26, 2015
Class of Stock Disclosures [Abstract]
Preferred stock cash dividends			$ 1,800
Series A Preferred Stock
Class of Stock Disclosures [Abstract]
Dividends declared per share	$ 20	$ 20
Preferred stock cash dividends	$ 900	$ 900

Business Segments, Geographic56

Business Segments, Geographic and Customer Information (Details) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 26, 2015USD ($)	Jun. 27, 2014USD ($)	Jun. 26, 2015USD ($)segment	Jun. 27, 2014USD ($)
Successor
Segment Reporting Information [Line Items]
Net sales	$ 187,578		$ 363,414
Number of reportable segments | segment			4
Successor | Seating
Segment Reporting Information [Line Items]
Net sales	51,909		$ 102,869
Successor | Finishing
Segment Reporting Information [Line Items]
Net sales	46,646		89,496
Successor | Acoustics
Segment Reporting Information [Line Items]
Net sales	56,052		106,973
Successor | Components
Segment Reporting Information [Line Items]
Net sales	$ 32,971		$ 64,076
Predecessor
Segment Reporting Information [Line Items]
Net sales		$ 190,615		$ 377,151
Predecessor | Seating
Segment Reporting Information [Line Items]
Net sales		52,587		104,878
Predecessor | Finishing
Segment Reporting Information [Line Items]
Net sales		50,109		96,692
Predecessor | Acoustics
Segment Reporting Information [Line Items]
Net sales		56,923		109,930
Predecessor | Components
Segment Reporting Information [Line Items]
Net sales		$ 30,996		$ 65,651

Business Segments, Geographic57

Business Segments, Geographic and Customer Information (EBITDA Reconciliation) (Details) - USD ($) $ in Thousands	3 Months Ended			6 Months Ended
	Jun. 26, 2015	Jun. 27, 2014	Mar. 28, 2014	Jun. 26, 2015	Jun. 27, 2014
Successor
Reconciliation of Operating Profit (Loss) from Segments to Consolidated [Abstract]
Interest expense	$ (7,918)			$ (15,424)
(Loss) gain on disposal of property, plant and equipment - net	4			(22)
Non-cash stock compensation				(4,952)
Restructuring	(1,010)			(2,714)
Transaction-related expenses	(710)			(886)
Gain from sale of joint ventures				0
(Loss) income before income taxes	(221)			(1,862)
Successor | Operating Segments
Reconciliation of Operating Profit (Loss) from Segments to Consolidated [Abstract]
Income Before Income Taxes, Depreciation And Amortization	28,905			53,203
Interest expense	(379)			(790)
Depreciation and amortization	(11,414)			(21,767)
(Loss) gain on disposal of property, plant and equipment - net	4			(22)
Restructuring	(1,010)			(2,714)
Transaction-related expenses	(789)			(789)
Integration and other restructuring costs	258			(204)
Gain from sale of joint ventures	0			0
(Loss) income before income taxes	15,575			26,917
Successor | Corporate Segment And Eliminations
Reconciliation of Operating Profit (Loss) from Segments to Consolidated [Abstract]
Corporate general and administrative expenses	(5,384)			(8,976)
Interest expense	(7,539)			(14,634)
Depreciation and amortization	(63)			(120)
(Loss) gain on disposal of property, plant and equipment - net	0			0
Non-cash stock compensation	(2,889)			(4,952)
Transaction-related expenses	79			(97)
Successor | Seating | Operating Segments
Reconciliation of Operating Profit (Loss) from Segments to Consolidated [Abstract]
Income Before Income Taxes, Depreciation And Amortization	9,311			17,271
Successor | Finishing | Operating Segments
Reconciliation of Operating Profit (Loss) from Segments to Consolidated [Abstract]
Income Before Income Taxes, Depreciation And Amortization	6,727			13,038
Successor | Acoustics | Operating Segments
Reconciliation of Operating Profit (Loss) from Segments to Consolidated [Abstract]
Income Before Income Taxes, Depreciation And Amortization	7,338			12,192
Successor | Components | Operating Segments
Reconciliation of Operating Profit (Loss) from Segments to Consolidated [Abstract]
Income Before Income Taxes, Depreciation And Amortization	$ 5,529			$ 10,702
Predecessor
Reconciliation of Operating Profit (Loss) from Segments to Consolidated [Abstract]
Interest expense		$ (3,724)			$ (7,219)
(Loss) gain on disposal of property, plant and equipment - net		(215)			(338)
Non-cash stock compensation					(97)
Restructuring		(1,907)			(2,554)
Transaction-related expenses		(3,233)			(4,774)
Gain from sale of joint ventures			$ 3,508		3,508
(Loss) income before income taxes		5,825			18,052
Predecessor | Operating Segments
Reconciliation of Operating Profit (Loss) from Segments to Consolidated [Abstract]
Income Before Income Taxes, Depreciation And Amortization		26,797			51,889
Interest expense		(678)			(1,269)
Depreciation and amortization		(6,500)			(12,796)
(Loss) gain on disposal of property, plant and equipment - net		(214)			(336)
Restructuring		(1,907)			(2,554)
Transaction-related expenses		(242)			(242)
Integration and other restructuring costs		(1,927)			(2,575)
Gain from sale of joint ventures		0			3,508
(Loss) income before income taxes		15,329			35,625
Predecessor | Corporate Segment And Eliminations
Reconciliation of Operating Profit (Loss) from Segments to Consolidated [Abstract]
Corporate general and administrative expenses		(3,438)			(7,032)
Interest expense		(3,046)			(5,950)
Depreciation and amortization		(29)			(57)
(Loss) gain on disposal of property, plant and equipment - net		0			(2)
Non-cash stock compensation		0			0
Transaction-related expenses		(2,991)			(4,532)
Predecessor | Seating | Operating Segments
Reconciliation of Operating Profit (Loss) from Segments to Consolidated [Abstract]
Income Before Income Taxes, Depreciation And Amortization		9,557			17,668
Predecessor | Finishing | Operating Segments
Reconciliation of Operating Profit (Loss) from Segments to Consolidated [Abstract]
Income Before Income Taxes, Depreciation And Amortization		7,529			13,532
Predecessor | Acoustics | Operating Segments
Reconciliation of Operating Profit (Loss) from Segments to Consolidated [Abstract]
Income Before Income Taxes, Depreciation And Amortization		5,237			9,676
Predecessor | Components | Operating Segments
Reconciliation of Operating Profit (Loss) from Segments to Consolidated [Abstract]
Income Before Income Taxes, Depreciation And Amortization		$ 4,474			$ 11,013

Business Segments, Geographic58

Business Segments, Geographic and Customer Information (Assets by Segment) (Details) - USD ($) $ in Thousands	Jun. 26, 2015	Dec. 31, 2014
Successor
Segment Reporting, Asset Reconciling Item [Line Items]
Assets	$ 838,394	$ 809,404
Successor | Operating Segments
Segment Reporting, Asset Reconciling Item [Line Items]
Assets	826,820
Successor | Operating Segments | Seating
Segment Reporting, Asset Reconciling Item [Line Items]
Assets	221,248
Successor | Operating Segments | Finishing
Segment Reporting, Asset Reconciling Item [Line Items]
Assets	264,842
Successor | Operating Segments | Acoustics
Segment Reporting, Asset Reconciling Item [Line Items]
Assets	207,505
Successor | Operating Segments | Components
Segment Reporting, Asset Reconciling Item [Line Items]
Assets	133,225
Successor | Corporate Segment And Eliminations
Segment Reporting, Asset Reconciling Item [Line Items]
Assets	$ 11,574
Predecessor
Segment Reporting, Asset Reconciling Item [Line Items]
Assets		809,404
Predecessor | Operating Segments
Segment Reporting, Asset Reconciling Item [Line Items]
Assets		772,674
Predecessor | Operating Segments | Seating
Segment Reporting, Asset Reconciling Item [Line Items]
Assets		219,215
Predecessor | Operating Segments | Finishing
Segment Reporting, Asset Reconciling Item [Line Items]
Assets		221,074
Predecessor | Operating Segments | Acoustics
Segment Reporting, Asset Reconciling Item [Line Items]
Assets		195,031
Predecessor | Operating Segments | Components
Segment Reporting, Asset Reconciling Item [Line Items]
Assets		137,354
Predecessor | Corporate Segment And Eliminations
Segment Reporting, Asset Reconciling Item [Line Items]
Assets		$ 36,730

Fair Value Measurements (Detail

Fair Value Measurements (Details) $ in Millions	Jun. 26, 2015USD ($)
Successor | Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Long-term debt, fair value	$ 430.8

Litigation and Contingencies (D

Litigation and Contingencies (Details) - Successor $ in Millions	Jun. 26, 2015USD ($)site	Dec. 31, 2014USD ($)site
Site Contingency [Line Items]
Reserve for environmental loss contingencies | $	$ 1.1	$ 1.1
Accrual For Environmental Loss Contingencies, Number Of Sites	2	2

Related Party Transactions (Det

Related Party Transactions (Details) - USD ($) $ in Millions	Jun. 30, 2014	Jun. 29, 2014
Successor | Limited Liability Company
Related Party Transaction [Line Items]
Transaction-related expenses	$ 5.4
Predecessor | Management Fee
Related Party Transaction [Line Items]
Expenses from transactions with related parties		$ 0.6

Subsequent Events (Details)

Subsequent Events (Details) - Successor - USD ($) $ / shares in Units, $ in Thousands	Jul. 01, 2015	Apr. 01, 2015	Jan. 01, 2015	Jun. 26, 2015
Subsequent Event [Line Items]
Preferred stock cash dividends				$ 1,800
Series A Preferred Stock
Subsequent Event [Line Items]
Dividends declared per share		$ 20	$ 20
Preferred stock cash dividends		$ 900	$ 900
Series A Preferred Stock | Subsequent Event
Subsequent Event [Line Items]
Dividends declared per share	$ 20
Preferred stock cash dividends	$ 900

Uncategorized Items - jasn-2015

Label	Element	Value
Predecessor [Member]
Income (Loss) from Equity Method Investments	us-gaap_IncomeLossFromEquityMethodInvestments	$ 516