Jason Industries 10-K 2 Mar 17 2016 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2016	Feb. 23, 2017	Jul. 01, 2016
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-K
Document Period End Date	Dec. 31, 2016
Document Fiscal Year Focus	2,016
Document Fiscal Period Focus	FY
Amendment Flag	false
Entity Common Stock, Shares Outstanding		25,886,203
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Public Float			$ 65.5

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($) shares in Thousands, $ in Thousands	6 Months Ended		12 Months Ended
	Dec. 31, 2014	Jun. 29, 2014	Dec. 31, 2016	Dec. 31, 2015
Successor
Net sales	$ 325,335		$ 705,519	$ 708,366
Cost of goods sold	270,676		573,917	561,076
Gross profit	54,659		131,602	147,290
Selling and administrative expenses	57,183		113,797	129,371
Impairment charges	0		63,285	94,126
Loss on disposals of property, plant and equipment - net	57		880	109
Restructuring	1,131		7,232	3,800
Transaction-related expenses	2,533		0	886
Operating loss	(6,245)		(53,592)	(81,002)
Interest expense	(16,172)		(31,843)	(31,835)
Equity income	381		681	884
Gain from sale of joint ventures	0		0	0
Other income - net	167		900	97
Loss before income taxes	(21,869)		(83,854)	(111,856)
Tax benefit	(7,889)		(6,157)	(22,255)
Net loss	(13,980)		(77,697)	(89,601)
Less net loss attributable to noncontrolling interests	(2,362)		(10,818)	(15,143)
Net loss attributable to Jason Industries	(11,618)		(66,879)	(74,458)
Accretion of preferred stock dividends and redemption premium	1,810		3,600	3,600
Net loss available to common shareholders of Jason Industries	$ (13,428)		$ (70,479)	$ (78,058)
Earnings Per Share, Basic and Diluted [Abstract]
Net income per share available to common shareholders of Jason Industries: Basic and diluted (in dollars per share)	$ (0.61)		$ (3.13)	$ (3.53)
Weighted average number of common shares outstanding: Basic and diluted (in shares)	21,991		22,507	22,145
Cash dividends paid per common share (in dollars per share)	$ 0		$ 0	$ 0
Predecessor
Net sales		$ 377,151
Cost of goods sold		294,175
Gross profit		82,976
Selling and administrative expenses		54,974
Impairment charges		0
Loss on disposals of property, plant and equipment - net		338
Restructuring		2,554
Transaction-related expenses		27,783
Operating loss		(2,673)
Interest expense		(7,301)
Equity income		831
Gain from sale of joint ventures		3,508
Other income - net		107
Loss before income taxes		(5,528)
Tax benefit		(573)
Net loss		(4,955)
Less net loss attributable to noncontrolling interests		0
Net loss attributable to Jason Industries		(4,955)
Accretion of preferred stock dividends and redemption premium		0
Net loss available to common shareholders of Jason Industries		$ (4,955)
Earnings Per Share, Basic and Diluted [Abstract]
Net income per share available to common shareholders of Jason Industries: Basic and diluted (in dollars per share)		$ (4,955)
Weighted average number of common shares outstanding: Basic and diluted (in shares)		1
Cash dividends paid per common share (in dollars per share)		$ 0

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Loss - USD ($) $ in Thousands	6 Months Ended		12 Months Ended
	Dec. 31, 2014	Jun. 29, 2014	Dec. 31, 2016	Dec. 31, 2015
Successor
Net loss	$ (13,980)		$ (77,697)	$ (89,601)
Other comprehensive loss:
Employee retirement plan adjustments, net of tax benefit (expense) of $95, $18, ($706), and ($105), respectively	(1,726)		(624)	461
Cumulative foreign currency translation adjustments associated with joint ventures sold	0		0	0
Foreign currency translation adjustments	(12,792)		(4,787)	(11,560)
Net change in unrealized losses on cash flow hedges, net of tax benefit of $659 and $126, respectively	0		(1,064)	(202)
Total other comprehensive loss	(14,518)		(6,475)	(11,301)
Comprehensive loss	(28,498)		(84,172)	(100,902)
Less: Comprehensive loss attributable to noncontrolling interests	(4,815)		(11,870)	(17,053)
Comprehensive loss attributable to Jason Industries	$ (23,683)		$ (72,302)	$ (83,849)
Predecessor
Net loss		$ (4,955)
Other comprehensive loss:
Employee retirement plan adjustments, net of tax benefit (expense) of $95, $18, ($706), and ($105), respectively		(687)
Cumulative foreign currency translation adjustments associated with joint ventures sold		(591)
Foreign currency translation adjustments		(465)
Net change in unrealized losses on cash flow hedges, net of tax benefit of $659 and $126, respectively		0
Total other comprehensive loss		(1,743)
Comprehensive loss		(6,698)
Less: Comprehensive loss attributable to noncontrolling interests		0
Comprehensive loss attributable to Jason Industries		$ (6,698)

Consolidated Statements of Com4

Consolidated Statements of Comprehensive Loss (Parenthetical) - USD ($) $ in Thousands	6 Months Ended		12 Months Ended
	Dec. 31, 2014	Jun. 29, 2014	Dec. 31, 2016	Dec. 31, 2015
Successor
Pension and other benefit plans, tax	$ (706)		$ 95	$ 18
Cash flow hedges, tax			$ (659)	$ (126)
Predecessor
Pension and other benefit plans, tax		$ (105)

Consolidated Balance Sheets

Consolidated Balance Sheets - Successor - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Current assets
Cash and cash equivalents	$ 40,861	$ 35,944
Accounts receivable - net of allowances for doubtful accounts of $3,392 and $2,524 at 2016 and 2015, respectively	77,837	79,088
Inventories - net	73,601	80,432
Other current assets	17,866	30,903
Total current assets	210,165	226,367
Property, plant and equipment - net	178,318	196,150
Goodwill	42,157	106,170
Other intangible assets - net	144,258	157,915
Other assets - net	9,433	10,490
Total assets	584,331	697,092
Current liabilities
Current portion of long-term debt	8,179	6,186
Accounts payable	61,160	56,838
Accrued compensation and employee benefits	13,207	18,750
Accrued interest	191	75
Other current liabilities	24,807	28,733
Total current liabilities	107,544	110,582
Long-term debt	416,945	426,150
Deferred income taxes	42,747	57,247
Other long-term liabilities	19,881	18,119
Total liabilities	587,117	612,098
Commitments and Contingencies (Note 17)
Shareholders' (Deficit) Equity
Preferred stock, $0.0001 par value (5,000,000 shares authorized, 45,899 shares issued and outstanding at December 31, 2016, including 899 shares declared on December 15, 2016 and issued on January 1, 2017, and 45,000 shares issued and outstanding at December 31, 2015)	45,899	45,000
Jason Industries (Successor) common stock, $0.0001 par value (120,000,000 shares authorized, 24,802,196 shares issued and outstanding at December 31, 2016 and 22,295,003 shares issued and outstanding at December 31, 2015)	2	2
Additional paid-in capital	144,666	143,533
Retained deficit	(162,876)	(95,997)
Accumulated other comprehensive loss	(30,372)	(21,456)
Shareholders' (deficit) equity attributable to Jason Industries	(2,681)	71,082
Noncontrolling interests	(105)	13,912
Total shareholders' (deficit) equity	(2,786)	84,994
Total liabilities and shareholders' (deficit) equity	$ 584,331	$ 697,092

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - Successor - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 15, 2016	Dec. 31, 2015
Allowance for doubtful accounts	$ 3,392		$ 2,524
Preferred stock, par value (in dollars per share)	$ 0.0001		$ 0.0001
Preferred stock, shares authorized (in shares)	5,000,000		5,000,000
Preferred stock, shares issued (in shares)	45,899		45,000
Preferred stock, shares outstanding (in shares)	45,899		45,000
Preferred stock, shares declared (in shares)		899
Common stock, par value (in dollars per share)	$ 0.0001		$ 0.0001
Common stock, shares authorized (in shares)	120,000,000		120,000,000
Common stock, shares issued (in shares)	24,802,196		22,295,003
Common stock, shares outstanding (in shares)	24,802,196		22,295,003

Consolidated Statements of Shar

Consolidated Statements of Shareholders' (Deficit) Equity - USD ($) shares in Thousands, $ in Thousands		Total	Parent	Preferred Stock	Common Stock	Additional Paid-In Capital	Retained (Deficit) Earnings	Accumulated Other Comprehensive Loss	Noncontrolling Interests
Beginning balance (in shares) (Predecessor) at Dec. 31, 2013				0	0
Beginning balance (Predecessor) at Dec. 31, 2013		$ 30,472	$ 30,472	$ 0	$ 0	$ 25,358	$ 4,640	$ 474	$ 0
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Share-based compensation | Predecessor		7,661	7,661			7,661
Net loss | Predecessor		(4,955)	(4,955)				(4,955)
Employee retirement plan adjustments, net of tax | Predecessor		(687)	(687)					(687)
Foreign currency translation adjustments | Predecessor		(1,056)	(1,056)					(1,056)
Exchange of common stock of JPHI Holdings, Inc. for common stock of Jason Industries, Inc. | Predecessor		0
Ending balance (in shares) (Predecessor) at Jun. 29, 2014				0	0
Ending balance (Predecessor) at Jun. 29, 2014		31,435	31,435	$ 0	$ 0	33,019	(315)	(1,269)	0
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Elimination of predecessor common stock, additional paid-in capital, retained (deficit), and accumulated other comprehensive (loss) | Successor		(31,435)	(31,435)			(33,019)	315	1,269
Adjustment to reflect Jason Industries common stock, additional paid-in capital, and retained deficit (in shares) | Successor	[1]				21,991
Adjustment to reflect Jason Industries common stock, additional paid-in capital, and retained deficit | Successor	[1]	137,183	137,183		$ 2	147,102	(9,921)
Noncontrolling interests in JPHI Holdings, Inc. | Successor		35,780							35,780
Issuance of stock (in shares) | Successor				45
Issuance of stock | Successor		42,500	42,500	$ 45,000		(2,500)
Ending balance (in shares) (Successor) at Jun. 30, 2014				45	21,991
Ending balance (Successor) at Jun. 30, 2014		215,463	179,683	$ 45,000	$ 2	144,602	(9,921)	0	35,780
Beginning balance (in shares) (Predecessor) at Jun. 29, 2014				0	0
Beginning balance (Predecessor) at Jun. 29, 2014		31,435	31,435	$ 0	$ 0	33,019	(315)	(1,269)	0
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Elimination of predecessor common stock, additional paid-in capital, retained (deficit), and accumulated other comprehensive (loss) | Successor								(1,269)
Net loss | Successor		(13,980)
Employee retirement plan adjustments, net of tax | Successor		(1,726)
Exchange of common stock of JPHI Holdings, Inc. for common stock of Jason Industries, Inc. | Successor		0
Ending balance (in shares) (Successor) at Dec. 31, 2014				45	21,991
Ending balance (Successor) at Dec. 31, 2014		182,675	151,710	$ 45,000	$ 2	140,312	(21,539)	(12,065)	30,965
Beginning balance (in shares) (Successor) at Jun. 30, 2014				45	21,991
Beginning balance (Successor) at Jun. 30, 2014		215,463	179,683	$ 45,000	$ 2	144,602	(9,921)	0	35,780
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Warrant tender | Successor		(6,609)	(6,609)			(6,609)
Dividends declared | Successor		(1,810)	(1,810)			(1,810)
Share-based compensation | Successor		4,129	4,129			4,129
Net loss | Successor		(13,980)	(11,618)				(11,618)		(2,362)
Employee retirement plan adjustments, net of tax | Successor		(1,726)	(1,434)					(1,434)	(292)
Foreign currency translation adjustments | Successor		(12,792)	(10,631)					(10,631)	(2,161)
Ending balance (in shares) (Successor) at Dec. 31, 2014				45	21,991
Ending balance (Successor) at Dec. 31, 2014		182,675	151,710	$ 45,000	$ 2	140,312	(21,539)	(12,065)	30,965
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Dividends declared | Successor		(3,600)	(3,600)			(3,600)
Stock compensation expense (in shares) | Successor					515
Share-based compensation | Successor		7,969	7,969			7,969
Tax withholding related to vesting of restricted stock units (in shares) | Successor					(211)
Tax withholding related to vesting of restricted stock units | Successor		(1,148)	(1,148)			(1,148)
Net loss | Successor		(89,601)	(74,458)				(74,458)		(15,143)
Employee retirement plan adjustments, net of tax | Successor		461	383					383	78
Foreign currency translation adjustments | Successor		(11,560)	(9,606)					(9,606)	(1,954)
Net changes in unrealized losses on cash flow hedges, net of tax | Successor		(202)	(168)					(168)	(34)
Exchange of common stock of JPHI Holdings, Inc. for common stock of Jason Industries, Inc. | Successor		0
Ending balance (in shares) (Successor) at Dec. 31, 2015				45	22,295
Ending balance (Successor) at Dec. 31, 2015		$ 84,994	71,082	$ 45,000	$ 2	143,533	(95,997)	(21,456)	13,912
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Dividends declared (in shares) | Successor		899		1	0
Dividends declared | Successor		$ (2,701)	(2,701)	$ 899		(3,600)
Stock compensation expense (in shares) | Successor					149
Share-based compensation | Successor		(752)	(752)			(752)
Tax withholding related to vesting of restricted stock units (in shares) | Successor					(44)
Tax withholding related to vesting of restricted stock units | Successor		(155)	(155)			(155)
Net loss | Successor		(77,697)	(66,879)				(66,879)		(10,818)
Employee retirement plan adjustments, net of tax | Successor		(624)	(540)					(540)	(84)
Foreign currency translation adjustments | Successor		(4,787)	(4,013)					(4,013)	(774)
Net changes in unrealized losses on cash flow hedges, net of tax | Successor		(1,064)	(870)					(870)	(194)
Exchange of common stock (in shares) | Successor					2,402
Exchange of common stock of JPHI Holdings, Inc. for common stock of Jason Industries, Inc. | Successor		(2,147)	2,147			5,640		(3,493)
Exchange of common stock of JPHI Holdings, Inc. for common stock of Jason Industries, Inc.		0
Issuance of stock | Successor								(3,493)
Ending balance (in shares) (Successor) at Dec. 31, 2016				46	24,802
Ending balance (Successor) at Dec. 31, 2016		$ (2,786)	$ (2,681)	$ 45,899	$ 2	$ 144,666	$ (162,876)	$ (30,372)	$ (105)
[1]	Adjustment to reflect Jason Industries common stock, additional paid-in capital, and retained deficit is net of common stock redeemed on June 30, 2014, which reduced additional paid in capital by $26,101 (See Note 11).

Consolidated Statements of Sha8

Consolidated Statements of Shareholders' Equity (Parenthetical) - USD ($) $ in Thousands	Jun. 30, 2014	Dec. 31, 2014	Dec. 31, 2016	Dec. 31, 2015
Successor
Payments for redemption of common stock	$ 26,101	$ 26,101	$ 0	$ 0

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	6 Months Ended		12 Months Ended
	Dec. 31, 2014	Jun. 29, 2014	Dec. 31, 2016	Dec. 31, 2015
Noncash Investing and Financing Items [Abstract]
Exchange of common stock of JPHI Holdings, Inc. for common stock of Jason Industries, Inc.			$ 0
Successor
Cash flows from operating activities
Net loss	$ (13,980)		(77,697)	$ (89,601)
Adjustments to reconcile net loss to net cash provided by (used in) operating activities:
Depreciation	13,180		30,625	31,160
Amortization of intangible assets	7,195		12,921	14,088
Amortization of deferred financing costs and debt discount	1,508		3,008	3,008
Impairment charges	0		63,285	94,126
Equity income	(381)		(681)	(884)
Deferred income taxes	(9,784)		(13,973)	(28,223)
Loss on disposals of property, plant and equipment - net	57		880	109
Gain from sale of joint ventures	0		0	0
Dividends from joint ventures	0		2,068	0
Share-based compensation	4,129		(752)	7,969
Net increase (decrease) in cash due to changes in:
Accounts receivable	15,015		(85)	1,954
Inventories	556		5,862	5,034
Other current assets	(5,067)		7,346	(3,820)
Accounts payable	(7,332)		5,886	(1,473)
Accrued compensation and employee benefits	(6,428)		(5,449)	4,169
Accrued interest	127		117	(121)
Accrued income taxes	(705)		2,263	487
Accrued transaction costs	(9,821)		0	0
Other - net	4,125		(507)	1,052
Total adjustments	6,374		112,814	128,635
Net cash provided by (used in) operating activities	(7,606)		35,117	39,034
Cash flows from investing activities
Acquisition of Jason, net of cash acquired	(489,169)		0	0
Proceeds from disposals of property, plant and equipment	89		3,413	232
Proceeds from sale of joint ventures	0		0	0
Payments for property, plant and equipment	(15,359)		(19,780)	(32,786)
Acquisitions of business, net of cash acquired	0		0	(34,763)
Acquisitions of patents	(121)		(86)	(247)
Other investing activities	(444)		0	0
Net cash (used in) provided by investing activities	(505,004)		(16,453)	(67,564)
Cash flows from financing activities
Payment of capitalized debt issuance costs	(13,104)		0	0
Payments of deferred underwriters fees	(5,175)		0	0
Redemption of redeemable common stock	(26,101)		0	0
Proceeds on issuance of preferred stock	45,000		0	0
Payments of preferred stock issuance costs	(2,500)		0	0
Warrant tender offer	(6,609)		0	0
Proceeds from U.S. revolving loans	0		0	0
Payments of U.S. revolving loans	0		0	0
Proceeds from other long-term debt	3,043		10,150	19,282
Payments of other long-term debt	(4,644)		(16,138)	(6,228)
Payments of preferred stock dividends	(910)		(3,600)	(3,600)
Other financing activities - net	0		(155)	(1,148)
Net cash (used in) provided by financing activities	400,702		(12,843)	5,206
Effect of exchange rate changes on cash and cash equivalents	(2,890)		(904)	(3,011)
Net increase (decrease) in cash and cash equivalents	(114,798)		4,917	(26,335)
Cash and cash equivalents, beginning of period	177,077		35,944	62,279
Cash and cash equivalents, end of period	62,279	$ 177,077	40,861	35,944
Supplemental disclosure of cash flow information
Interest	15,399		28,717	28,969
Income taxes, net of refunds	2,682		7,163	4,349
Noncash Investing and Financing Items [Abstract]
Property, plant and equipment acquired through additional liabilities	1,750		1,891	1,765
Accretion of preferred stock dividends	900		1	900
Non-cash preferred stock created from dividends declared	0		899	0
Noncontrolling interest contribution of Jason Partners Holdings, Inc. to JPHI Holdings, Inc.	35,780		0	0
Exchange of common stock of JPHI Holdings, Inc. for common stock of Jason Industries, Inc.	0		(2,147)	0
Successor | Secured Debt | Senior Secured Facility 2013
Cash flows from financing activities
Payments of secured debt	0		0	0
Successor | Secured Debt | Senior Secured Credit Facilities
Cash flows from financing activities
Payments of secured debt	(775)		(3,100)	(3,100)
Proceeds from issuance of secured debt	412,477		$ 0	$ 0
Predecessor
Cash flows from operating activities
Net loss		(4,955)
Adjustments to reconcile net loss to net cash provided by (used in) operating activities:
Depreciation		10,125
Amortization of intangible assets	7,200	2,727
Amortization of deferred financing costs and debt discount		426
Impairment charges		0
Equity income		(831)
Deferred income taxes		(5,156)
Loss on disposals of property, plant and equipment - net		338
Gain from sale of joint ventures		(3,508)
Dividends from joint ventures		0
Share-based compensation		7,661
Net increase (decrease) in cash due to changes in:
Accounts receivable		(20,632)
Inventories		(5,602)
Other current assets		(1,860)
Accounts payable		7,266
Accrued compensation and employee benefits		5,535
Accrued interest		(2,634)
Accrued income taxes		(706)
Accrued transaction costs		16,807
Other - net		(760)
Total adjustments		9,196
Net cash provided by (used in) operating activities		4,241
Cash flows from investing activities
Acquisition of Jason, net of cash acquired		0
Proceeds from disposals of property, plant and equipment		159
Proceeds from sale of joint ventures		11,500
Payments for property, plant and equipment		(10,998)
Acquisitions of business, net of cash acquired		0
Acquisitions of patents		(33)
Other investing activities		(490)
Net cash (used in) provided by investing activities		138
Cash flows from financing activities
Payment of capitalized debt issuance costs		(444)
Payments of deferred underwriters fees		0
Redemption of redeemable common stock		0
Proceeds on issuance of preferred stock		0
Payments of preferred stock issuance costs		0
Warrant tender offer		0
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
Other financing activities - net		0
Net cash (used in) provided by financing activities		6,896
Effect of exchange rate changes on cash and cash equivalents		(122)
Net increase (decrease) in cash and cash equivalents		11,153
Cash and cash equivalents, beginning of period	$ 27,471	16,318
Cash and cash equivalents, end of period		27,471
Supplemental disclosure of cash flow information
Interest		9,994
Income taxes, net of refunds		5,038
Noncash Investing and Financing Items [Abstract]
Property, plant and equipment acquired through additional liabilities		810
Accretion of preferred stock dividends		0
Non-cash preferred stock created from dividends declared		0
Noncontrolling interest contribution of Jason Partners Holdings, Inc. to JPHI Holdings, Inc.		0
Exchange of common stock of JPHI Holdings, Inc. for common stock of Jason Industries, Inc.		0
Predecessor | Secured Debt | Senior Secured Facility 2013
Cash flows from financing activities
Payments of secured debt		(1,175)
Predecessor | Secured Debt | Senior Secured Credit Facilities
Cash flows from financing activities
Payments of secured debt		0
Proceeds from issuance of secured debt		$ 0

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2016
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	1. Summary of Significant Accounting Policies Description of business: Jason Industries, Inc. and its subsidiaries (collectively, the “Company”) is a global industrial manufacturing company with four reportable segments: seating, finishing, acoustics and components. The segments have operations within the United States and 14 foreign countries. The Company’s seating segment supplies seating solutions to equipment manufacturers in the motorcycle, lawn and turf care, industrial, agricultural, construction and power sports end markets. The finishing segment focuses on the production of industrial brushes, buffing wheels, buffing compounds, and abrasives that are used in a broad range of industrial and infrastructure applications. The acoustics segment manufactures engineered non-woven, fiber-based acoustical products for the automotive industry. The components segment is a diversified manufacturer of expanded and perforated metal components, slip resistant surfaces and subassemblies for smart utility meters. 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. Prior to the consummation of the Business Combination, the Company’s efforts were limited to organizational activities, its initial public offering, and the search for suitable business acquisition transactions. Basis of presentation: 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 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 and ends on a Friday. The exceptions are the first quarter, which begins on January 1 , and the fourth quarter, which ends on December 31 . For 2016 , the Company’s fiscal quarters were comprised of the three months ended April 1, July 1, September 30 , and December 31 . In 2015 , the Company’s fiscal quarters were comprised of the three months ended March 27, June 26, September 25 and December 31 . Principles of consolidation: The consolidated financial statements included herein have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”) pursuant to the rules and regulations of the Securities and Exchange Commission. The consolidated financial statements include the accounts of all wholly-owned subsidiaries. All significant intercompany transactions and balances have been eliminated. Investments in partially owned affiliates are accounted for using the equity method when the Company’s interest is between 20% and 50% and the Company does not have a controlling interest, yet maintains significant influence. Cash and cash equivalents: The Company considers all highly liquid investments with an original maturity of three months or less at the date of purchase to be cash equivalents. At December 31, 2016 and 2015 , book overdrafts of approximately $5.5 million and $7.6 million , respectively, are included in accounts payable within the accompanying consolidated balance sheets. These amounts are held in accounts in which the Company has no right of offset with other cash balances. Accounts receivable: The Company evaluates collectability of its receivables and establishes the allowance for doubtful accounts based on a combination of specific customer circumstances and historical write-off experience. Credit is extended to customers based upon an evaluation of their financial position. Generally, advance payment is not required. Credit losses are provided for in the consolidated financial statements and consistently have been within management’s expectations. Inventories: Inventories are comprised of material, direct labor and manufacturing overhead, and are valued at the lower of cost or market and adjusted for the value of inventory that is estimated to be excess, obsolete or otherwise unmarketable. The estimation of excess, obsolete and unmarketable inventory is based on a variety of factors, including material or product age, estimated usage and estimated market demand. The first-in, first-out (“FIFO”) method is used to determine cost for all of the Company’s inventories. Property, plant and equipment: Property, plant and equipment are stated at cost. Depreciation generally occurs using the straight-line method over 2 to 40 years for buildings and improvements and 2 to 10 years for machinery and equipment. Leasehold improvements are amortized over the lesser of the term of the respective leases and the useful life of the related improvement using the straight-line method. The Company uses accelerated depreciation methods for income tax purposes. Expenditures which substantially increase value or extend useful lives are capitalized. Expenditures for maintenance and repairs are charged to operations as incurred. The Company records gains and losses on the disposition or retirement of property, plant and equipment based on the net book value and any proceeds received. Long-lived assets: Long-lived assets to be held and used are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount may not be recoverable based upon an estimate of the related future undiscounted cash flows. When required, impairment losses on assets to be held and used are recognized based on the fair value of the asset as compared to its carrying value. Long-lived assets to be disposed of by sale are reported at the lower of carrying amount or fair value less cost to sell. The Company conducts its long-lived asset impairment reviews at the lowest level in which identifiable cash flows are largely independent of cash flows of other assets and liabilities. Amortization is recorded for other intangible assets with determinable lives. Patents, customer relationships, and trademarks and other intangible assets are amortized on a straight-line basis over their estimated useful lives of 7 years, 10 to 15 years, and 5 to 18 years, respectively. Goodwill: Goodwill reflects the cost of an acquisition in excess of the aggregate fair value assigned to identifiable net assets acquired. Goodwill is assessed for impairment at least annually and as triggering events or indicators of potential impairment occur. The Company performs its annual impairment test in the fourth quarter of its fiscal year. Goodwill has been assigned to reporting units for purposes of impairment testing based upon the relative fair value of the asset to each reporting unit. Impairment of goodwill is measured according to a two-step approach. In the first step, the fair value of a reporting unit is compared to the carrying value of the reporting unit, including goodwill. The estimated fair value represents the amount at which a reporting unit could be bought or sold in a current transaction between willing parties on an arms-length basis. In estimating the fair value, the Company uses a discounted cash flow model, which is dependent on a number of assumptions including estimated future revenues and expenses, weighted average cost of capital, capital expenditures and other variables. The Company also uses a market approach in which guideline public company comparables are used in determining an estimated fair value for each reporting unit. If the carrying amount exceeds the fair value, the second step of the goodwill impairment test is performed to measure the amount of the impairment loss, if any. In the second step, the implied value of the goodwill is estimated as the fair value of the reporting unit less the fair value of all other tangible and identifiable intangible assets of the reporting unit. If the carrying amount of the goodwill exceeds the implied fair value of the goodwill, an impairment loss is recognized in an amount equal to that excess, not to exceed the carrying amount of the goodwill. The Company is subject to financial statement risk in the event that goodwill becomes impaired. See Note 8 for further discussion regarding the results of the Company’s goodwill impairment testing. Investments in partially-owned affiliates: The Company has investments in joint ventures located in Asia. These joint ventures are part of the finishing segment and are accounted for using the equity method of accounting. As of December 31, 2016 and 2015 , the Company’s investment in these joint ventures was $4.8 million and $7.4 million , respectively, and is included in other assets-net in the consolidated balance sheets. Equity income is presented separately on the consolidated statements of operations. See Note 4 for further discussion of the sale of two of the Company’s joint ventures during 2014. Income taxes: The provision for income taxes includes federal, state, local and foreign taxes on income. Deferred taxes are recorded for the expected future tax consequences of temporary differences between the financial statement carrying amounts and the tax bases of assets and liabilities, and net operating loss and credit carryforwards available to offset future taxable income. Future tax benefits are recognized to the extent that realization of those benefits is considered to be more likely than not. A valuation allowance is provided for net deferred tax assets when it is more likely than not that the Company will not realize the benefit of such net assets. The Company recognizes interest and penalties related to unrecognized tax benefits in income tax expense. Share-based payments: The Company recognizes expense related to share-based payment transactions in which it receives employee services in exchange for equity instruments of the Company that may be settled by the issuance of such equity instruments. Share-based compensation cost for restricted stock units (“RSUs”) is measured based on the closing fair market value of the Company’s common stock on the date of grant. The Company recognizes share-based compensation cost over the award’s requisite service period on a straight-line basis for time-based RSUs and on a graded basis for RSUs that are contingent on the achievement of performance conditions. Forfeitures are recognized within compensation expense in the period the forfeitures are incurred. The Company recognizes a tax (provision)/benefit from share-based compensation (income)/expense in the consolidated statements of operations in the period the share-based compensation (income)/expense is incurred. See Note 12 for further information regarding share-based compensation. 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 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 $365.8 million and $403.3 million as of December 31, 2016 and 2015 , respectively. The Company considers the inputs related to these estimations to be Level 2 fair value measurements as they are primarily based on quoted prices for the Company’s Senior Secured Credit Facility. The valuation of the Company’s derivative financial instruments is determined using widely accepted valuation techniques, including discounted cash flow analysis on the expected cash flows of each derivative. This analysis reflects the contractual terms of the derivatives, including the period to maturity, and uses observable market-based inputs, including interest rate curves. The Company has determined that the majority of the inputs used to value its derivatives fall within Level 2 of the fair value hierarchy and therefore the Company’s derivatives are classified within Level 2. See Note 9 for further information regarding derivatives held by the Company. Employee Benefit Plans: The Company recognizes pension and post-retirement benefit income and expense and assets and obligations that are based on actuarial valuations using a December 31 measurement date and that include key assumptions regarding discount rates, expected returns on plan assets, retirement and mortality rates, future compensation increases, and health care cost trend rates. The Company reviews actuarial assumptions on an annual basis and makes modifications based on current rates and trends when appropriate. As required by GAAP, the effects of the modifications are recorded currently or amortized over future periods. Derivative financial instruments: The Company recognizes all derivative financial instruments in the consolidated financial statements at fair value regardless of the purpose or intent for holding the instrument. Changes in the fair value of derivative financial instruments are either recognized periodically in income or in equity as a component of comprehensive income (loss) depending on whether the derivative financial instrument qualifies for hedge accounting, and if so, whether it qualifies as a fair value hedge or cash flow hedge. Generally, changes in fair values of derivatives accounted for as fair value hedges are recorded in income along with the portions of the changes in the fair values of the hedged items that relate to the hedged risks. Changes in fair values of derivatives accounted for as cash flow hedges, to the extent they are effective as hedges, are recorded in other comprehensive income (loss), net of deferred income taxes. Changes in fair value of derivatives not qualifying as hedges are reported in income. Cash flows from derivatives that are accounted for as cash flow or fair value hedges are included in the consolidated statements of cash flows in the same category as the item being hedged. The Company’s policy is to enter into derivatives with creditworthy institutions and not to enter into such derivatives for speculative purposes. See Note 9 for further information regarding derivatives held by the Company. Foreign currency translation: Assets and liabilities of the Company’s foreign subsidiaries, whose respective functional currencies are other than the U.S. dollar, are translated at year-end exchange rates while revenues and expenses are translated at average exchange rates. Resultant gains and losses are reflected within accumulated other comprehensive loss within the accompanying consolidated statements of shareholders’ equity. Other comprehensive income (loss): Other comprehensive income (loss) includes disclosure of financial information that historically has not been recognized in the calculation of net income. The Company’s other comprehensive income (loss) includes the change in unrecognized prior service costs on pension and other postretirement obligations, foreign currency translation, and fair value adjustments related to derivative instruments. Pre-production costs related to long-term supply arrangements: The Company’s policy for engineering, research and development, and other design and development costs related to products that will be sold under long-term supply arrangements requires such costs to be expensed as incurred. Costs for molds, dies, and other tools used to manufacture products that will be sold under long-term supply arrangements are capitalized if the Company has title to the assets or when customer reimbursement is assured. Product warranties: The Company offers warranties on the sales of certain of its products and records accruals for estimated future claims. Such accruals are established based on an evaluation of historical warranty experience and management’s estimate of level of future claims. Revenue recognition: Revenue is recognized from product sales at the time that title and risks and rewards of ownership are transferred to the customer, generally upon shipment. The Company records allowances for discounts, rebates, and product returns at the time of sale as a reduction of revenue as such allowances can be reliably estimated based on historical experience and known trends. Shipping and handling fees and costs: The Company classifies all amounts invoiced to customers related to shipping and handling as sales. Expenses for transportation of products to customers are recorded as a component of cost of goods sold. Research and development costs: Research and development costs consist of engineering and development resources and are expensed as incurred. Such costs incurred in the development of new products or significant improvements to existing products were $4.2 million in the year ended December 31, 2016 , $5.0 million in the year ended December 31, 2015 , $2.1 million in the period June 30, 2014 through December 31, 2014 , and $2.7 million in the period January 1, 2014 through June 29, 2014 , and are included in selling and administrative expenses on the consolidated statements of operations. Advertising costs: Advertising costs are charged to selling and administrative expenses as incurred and were $1.9 million in the year ended December 31, 2016 , $2.7 million in the year ended December 31, 2015 , $1.2 million in the period June 30, 2014 through December 31, 2014 , and $1.3 million in the period January 1, 2014 through June 29, 2014 . Transaction-related expenses: The Company incurs transaction-related expenses primarily consisting of professional service fees and costs related to business acquisition activities, including the Business Combination in 2014. The Company recognized transaction-related expenses of $0.0 million in the year ended December 31, 2016 , $0.9 million in the year ended December 31, 2015 , $2.5 million in the period June 30, 2014 through December 31, 2014 and $27.8 million in the period January 1, 2014 through June 29, 2014 . The transaction-related expenses were recognized as incurred in accordance with the applicable accounting guidance. Use of estimates: The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Concentration risks: The Company’s operations are geographically dispersed and it has a diverse customer base. Management believes bad debt losses resulting from default by a single customer, or defaults by customers in any depressed region or business sector, would not have a material effect on the Company’s financial position, results of operations or cash flows. During the years ended December 31, 2016 , 2015 and 2014 the Company had no individual customers at or above 10% of consolidated net sales. At December 31, 2016 , two customers accounted for greater than 10% of the Company’s consolidated accounts receivable balance; these customers each accounted for 12% of the consolidated balance and both customers are served by the acoustics segment. At December 31, 2015 , one customer served by the acoustics segment accounted for greater than 10% of the Company’s consolidated accounts receivable balance, accounting for 15% of the consolidated balance. Reclassification: Certain prior period amounts within operating activities in the statements of cash flows have been reclassified to Accrued income taxes from Other-net to conform with the current period presentation. Other reclassifications related to the adoption of recently issued accounting standards are discussed below. Recently issued accounting standards Accounting standards adopted in the current fiscal period In August 2014, the the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2014-15, “ Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern ” (“ASU 2014-15”). ASU 2014-15 provides guidance on determining when and how reporting entities must disclose going-concern uncertainties in their financial statements. The standard requires management to perform interim and annual assessments of an entity’s ability to continue as a going concern within one year of the date of issuance of the entity’s financial statements (or within one year after the date on which the financial statements are available to be issued, when applicable). Further, an entity must provide certain disclosures if there is substantial doubt about the entity’s ability to continue as a going concern. ASU 2014-15 is effective for annual periods ending after December 15, 2016, and interim periods thereafter. The adoption of this guidance did not have an impact on the Company’s consolidated financial statements. In February 2015, the FASB issued ASU 2015-02, “ Consolidation (Topic 810): Amendments to the Consolidation Analysis ” (“ASU 2015-02”), which amends existing consolidation guidance for reporting organizations such as limited partnerships and other similar entities that are required to evaluate whether they should consolidate certain legal entities. This guidance is effective for fiscal years beginning after December 15, 2015, including interim periods within that reporting period. The adoption of this guidance did not have an impact on the Company’s consolidated financial statements. In April 2015, the FASB issued ASU 2015-03, “ Simplifying the Presentation of Debt Issuance Costs ” (“ASU 2015-03”). This standard requires the presentation of debt issuance costs in the balance sheet as a deduction from the carrying amount of the related debt liability instead of as a deferred charge. The standard does not affect the recognition and measurement of debt issuance costs; therefore, the amortization of such costs continues to be reported as interest expense. This guidance is applied on a retrospective basis to all prior periods. The Company adopted ASU 2015-03 effective April 1, 2016. Accordingly, $9.1 million of debt issuance costs, previously included within other long-term assets, have been reclassified as a reduction of long-term debt in the December 31, 2015 consolidated balance sheet. In August 2015, the FASB issued ASU 2015-15, “ Presentation and Subsequent Measurement of Debt Issuance Costs Associated with Line of Credit Arrangements ” (“ASU 2015-15”). ASU 2015-15 indicates that previously issued guidance did not address presentation or subsequent measurement of debt issuance costs related to line of credit arrangements. Given the absence of authoritative guidance, the Securities and Exchange Commission (“SEC”) staff has indicated that they would not object to an entity deferring and presenting debt issuance costs as assets and amortizing the deferred costs ratably over the term of the line of credit arrangement, regardless of whether there are any outstanding borrowings on the line of credit arrangement. The Company adopted ASU 2015-15 effective April 1, 2016. There was no impact to previously reported consolidated statements of operations, consolidated statements of comprehensive loss, consolidated balance sheets, or consolidated statements of cash flows as a result of the adoption of this standard. In September 2015, the FASB issued ASU 2015-16, “ Simplifying the Accounting for Measurement Period Adjustments ” (“ASU 2015-16”). ASU 2015-16 requires an acquirer to recognize adjustments to provisional amounts that are identified during the measurement period in the reporting period in which the adjustment amounts are determined. ASU 2015-16 is effective for interim and annual periods beginning after December 15, 2015. The adoption of this guidance did not have an impact on the Company’s consolidated financial statements. In March 2016, the FASB issued ASU 2016-09, “ Compensation-Stock Compensation (Topic 718): Improvements to Employee Share-Based Payment Accounting ” (“ASU 2016-09”). This standard simplifies several aspects of the accounting for share-based payment award transactions, including recognition of income tax consequences of stock compensation, classification of awards as either equity or liabilities, accounting for forfeitures, and classification on the statement of cash flows. For public entities, ASU 2016-09 is effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2016, with early adoption permissible in any interim or annual period. The Company early adopted ASU 2016-09 effective April 1, 2016. As a result of the adoption, there was an impact of $1.1 million to the consolidated statement of cash flows for the year ended December 31, 2015 which resulted in the minimum tax withholding requirements for share vesting to be reclassified from other-net within cash flows from operating activities to other financing activities-net within cash flows from financing activities. There was no impact to previously reported consolidated statements of operations, consolidated statements of comprehensive loss, or consolidated balance sheets. Accounting standards to be adopted in future fiscal periods In May 2014, the FASB issued ASU 2014-09, “ Revenue From Contracts With Customers ” (“ASU 2014-09”). ASU 2014-09 outlines a single comprehensive model for entities to use in accounting for revenue arising from contracts with customers and supersedes most current revenue recognition guidance, including industry-specific guidance. The standard is based on the principle that an entity should recognize revenue to depict the transfer of goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. ASU 2014-09 also requires additional disclosure about the nature, amount, timing and uncertainty of revenue and cash flows arising from customer contracts, including significant judgments and changes in judgments and assets recognized from costs incurred to fulfill a contract. Entities have the option of using either a full retrospective or a modified retrospective approach for the adoption of the new standard. On July 9, 2015, the FASB voted to defer the effective date of ASU 2014-09 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 ASU becomes effective for the Company at the beginning of its 2018 fiscal year. In 2016 and 2017, the FASB issued several ASU’s related to ASU 2014-09, which simplify and provide additional guidance to companies for implementation of the standard. The Company is evaluating the recently issued guidance on practical expedients in order to select a transition method, and we currently anticipate adopting the standard in 2018. The Company is also assessing the impact that ASU 2014-09 will have on its consolidated financial statements and disclosures. This evaluation includes completing an inventory of revenue streams by like contracts to allow for ease of implementation, monitoring developments for the manufacturing industry, and evaluating potential changes to our business processes, systems, and controls to support the recognition and disclosure under the new standard. In July 2015, the FASB issued ASU 2015-11, “ Simplifying the Measurement of Inventory ” (“ASU 2015-11”). Under ASU 2015-11, inventory will be measured at the “lower of cost and net realizable value” and options that currently exist for “market value” will be eliminated. ASU 2015-11 defines net realizable value as the “estimated selling prices in the ordinary course of business, less reasonably predictable costs of completion, disposal, and transportation.” No other changes were made to the current guidance on inventory measurement. ASU 2015-11 is effective for interim and annual periods beginning after December 15, 2016. Early adoption is permitted and should be applied prospectively. The Company intends to adopt this standard at the beginning of its 2017 fiscal year and has determined that this standard will not have a significant impact on its consolidated financial statements. In January 2016, the FASB issued ASU 2016-01, “ Financial Instruments - Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities ” (“ASU 2016-01”). The updated guidance enhances the reporting model for financial instruments, which includes amendments to address aspects of recognition, measurement, presentation and disclosure. The amendment to the standard is effective for interim and annual periods beginning after December 15, 2017. The Company is currently assessing the impact that this standard will have on its consolidated financial statements. In February 2016, the FASB issued ASU 2016-02, “ Leases (Topic 842) ” (“ASU 2016-02”). ASU 2016-02 establishes new accounting and disclosure requirements for leases. This standard requires lessees to classify most leases as either finance or operating leases and to initially recognize a lease liability and right-of-use asset. Entities may elect to account for certain short-term leases (with a term of 12 months or less) using a method similar to the current operating lease model. The statements of operations will include, for finance leases, separate recognition of interest on the lease liability and amortization of the right-of use asset and for operating leases, a single lease cost, calculated so that the cost of the lease is allocated over the lease term on a straight-line basis. ASU 2016-02 is effective for annual reporting periods beg

Consummation of Business Combin

Consummation of Business Combination	12 Months Ended
	Dec. 31, 2016
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 $35.8 million of rollover equity invested by Jason’s former owners and management of Jason (collectively the “Rollover Participants”). For the period January 1, 2014 through June 29, 2014 and the period June 30, 2014 through December 31, 2014, the Company incurred approximately $27.8 million and $1.2 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 then owning approximately 83.1 percent of JPHI and the Rollover Participants then owning a noncontrolling interest of approximately 16.9 percent of JPHI. The Rollover Participants received 3,485,623 shares of JPHI, which are exchangeable on a one -for-one basis for shares of common stock of the Company. In connection with the consummation of the Business Combination, all indebtedness under Jason’s U.S. credit facility was repaid in full, and the Company replaced Jason’s existing credit agreement with a new $460.0 million senior secured credit facility. See Note 9 for further discussion of the senior secured credit facility. The following unaudited pro forma combined financial information presents the Company’s results as though Jason and the Company had combined at January 1, 2014 . Pro forma net earnings attributable to common shareholders were adjusted to exclude $38.4 million of transaction-related expenses incurred for the year ended December 31, 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) December 31, 2014 Net sales $ 702,486 Net loss attributable to common shareholders of Jason Industries $ (9,683 )

Acquisitions

Acquisitions	12 Months Ended
	Dec. 31, 2016
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. For the year ended December 31, 2016 , the Company had no acquisition-related costs. For the year ended December 31, 2015 , the Company recognized $0.9 million of acquisition-related costs related to DRONCO and these costs are included in the consolidated statements of operations as “Transaction-related expenses”. For the years ended December 31, 2016 and 2015 , $38.5 million and $24.1 million , respectively, of net sales from DRONCO were included in the Company’s 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 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 acquisition of Herold Partco Manufacturing, Inc. was not material to the Company’s consolidated financial statements.

Sale of Joint Ventures

Sale of Joint Ventures	12 Months Ended
	Dec. 31, 2016
Business Combinations [Abstract]
Sale of Joint Ventures	4. Sale of Joint Ventures At December 31, 2013, the Company had agreed to terms to sell its interest in two of its joint ventures. During the predecessor period, the Company completed the sale of these joint ventures for a total of $ 11.5 million . The sale of one of the joint ventures for $ 7.5 million was completed in January 2014 , and the sale of the second joint venture for $ 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 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 loss. The $ 0.6 million is reported separately in the consolidated statements of comprehensive loss. Terms of the sale included a supply agreement that allowed the Company to purchase product at established prices over the agreement’s three -year term.

Restructuring Costs

Restructuring Costs	12 Months Ended
	Dec. 31, 2016
Restructuring and Related Activities [Abstract]
Restructuring Costs	5. Restructuring Costs On March 1, 2016, as part of a strategic review of organizational structure and operations, the Company announced a global cost reduction and restructuring program (the “2016 program”). The 2016 program, as used herein, refers to costs related to various restructuring activities across business segments. This includes entering into severance and termination agreements with employees and footprint rationalization activities, including exit and relocation costs for the consolidation and closure of plant facilities and lease termination costs. These activities were ongoing during 2016 and are expected to be completed in 2017. In 2014 and 2015, the Company incurred certain restructuring costs related to 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. These costs related to decisions that preceded the 2016 program and are therefore not considered to be part of such plan. During the period from January 1, 2014 through June 29, 2014, the Company incurred $0.6 million in severance costs, $0.7 million in lease termination costs and $1.3 million in other costs. During the period from June 30, 2014 through December 31, 2014, the Company incurred $0.8 million in severance costs and $0.3 million in other costs. For the year ended December 31, 2015 , the Company incurred $1.6 million in severance costs, $1.2 million in lease termination costs and $1.0 million in other costs. The Company did not incur any material charges related to the 2014 or 2015 restructuring activities for the year ended December 31, 2016 , and no additional costs are expected for such restructuring activities. The following table presents the restructuring costs recognized by the Company under the 2016 program by reportable segment. The 2016 program began in the first quarter of 2016 and as such, the restructuring charges for the year ended December 31, 2016 represent the cumulative charges incurred since the inception of the 2016 program. The other costs incurred under the 2016 program primarily include charges related to the closure of the Buffalo Grove facility within the components segment and a loss contingency for certain employment matter claims associated with the wind down of the finishing segment’s facility in São Bernardo do Campo, Brazil. See further discussion within Note 17 , “ Commitments and Contingencies ”. Based on the announced restructuring actions to date, the Company expects to incur a total of approximately $10 million under the 2016 program. These restructuring costs are presented separately on the consolidated statements of operations. 2016 Program Seating Finishing Acoustics Components Corporate Total Restructuring charges - year ended December 31, 2016 (Successor): Severance costs $ 76 $ 3,287 $ 977 $ 378 $ 597 $ 5,315 Lease termination costs — 344 — — — 344 Other costs — 1,003 56 514 — 1,573 Total $ 76 $ 4,634 $ 1,033 $ 892 $ 597 $ 7,232 In addition to the restructuring costs described above, the Company also incurred approximately $1.4 million of additional charges related to the wind down of the finishing segment’s Brazil location, which included $0.7 million of accelerated depreciation of property, plant and equipment - net and $0.7 million of charges to reduce inventory balances, respectively, to decrease such balances to their estimated net realizable values. These costs were presented within cost of goods sold within the consolidated statements of operations. The following table represents the restructuring liabilities, including both the 2016 program and previous activities: Severance Lease Other costs Total Balance - December 31, 2015, Successor $ 594 $ 1,038 $ — $ 1,632 Current period restructuring charges 5,315 344 1,573 7,232 Cash payments (4,621 ) (1,035 ) (514 ) (6,170 ) Foreign currency impact (7 ) (14 ) 26 5 Balance - December 31, 2016, Successor $ 1,281 $ 333 $ 1,085 $ 2,699 The following table presents the classification of the restructuring liabilities on the consolidated balance sheets. At December 31, 2016 , the accrual for lease termination costs relates to restructuring costs associated with a 2016 lease termination in the finishing segment. At December 31, 2015 , the accrual for lease termination costs relates to the closure of the Norwalk facility in the acoustics segment. At December 31, 2016 , the accrual for other costs of $1.1 million primarily relates to a loss contingency for certain employment matter claims within the finishing segment due to the closure of the Brazil location. Successor December 31, 2016 December 31, 2015 Severance Lease Other costs Total Severance Lease Other costs Total Restructuring liabilities: Recorded in other current liabilities $ 1,281 $ 333 $ 1,085 $ 2,699 $ 594 $ 744 $ — $ 1,338 Recorded in other long-term liabilities — — — — — 294 — 294 Total restructuring liabilities $ 1,281 $ 333 $ 1,085 $ 2,699 $ 594 $ 1,038 $ — $ 1,632

Inventories

Inventories	12 Months Ended
	Dec. 31, 2016
Inventory Disclosure [Abstract]
Inventories	6. Inventories Inventories at December 31, 2016 and December 31, 2015 consisted of the following: Successor December 31, 2016 December 31, 2015 Raw material $ 37,222 $ 40,310 Work-in-process 4,175 4,809 Finished goods 32,204 35,313 Total inventories $ 73,601 $ 80,432

Property, Plant and Equipment

Property, Plant and Equipment	12 Months Ended
	Dec. 31, 2016
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment	7. Property, Plant and Equipment Property, plant and equipment at December 31, 2016 and December 31, 2015 consisted of the following: Successor December 31, 2016 December 31, 2015 Land and improvements $ 9,631 $ 10,908 Buildings and improvements 41,928 41,082 Machinery and equipment 191,770 164,843 Construction-in-progress 5,473 23,571 248,802 240,404 Less: Accumulated depreciation (70,484 ) (44,254 ) Property, plant and equipment, net $ 178,318 $ 196,150

Goodwill and Other Intangible A

Goodwill and Other Intangible Assets	12 Months Ended
	Dec. 31, 2016
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill and Other Intangible Assets	8. Goodwill and Other Intangible Assets Goodwill Changes in the carrying amount of goodwill by reporting segment was as follows: Seating Finishing Acoustics Components Total Balance as of December 31, 2014 (Successor) $ 58,831 $ 34,608 $ 30,176 $ 33,183 $ 156,798 Acquisition of business — 10,506 — — 10,506 Goodwill impairment (58,831 ) — — — (58,831 ) Foreign currency impact — (1,885 ) (418 ) — (2,303 ) Balance as of December 31, 2015 (Successor) $ — $ 43,229 $ 29,758 $ 33,183 $ 106,170 Goodwill impairment — (253 ) (29,849 ) (33,183 ) (63,285 ) Foreign currency impact — (819 ) 91 — (728 ) Balance as of December 31, 2016 (Successor) $ — $ 42,157 $ — $ — $ 42,157 In the fourth quarter of 2016, the Company performed its annual budgeting and strategic planning process, including a re-assessment of the Company’s capital allocation priorities and a review of the short and long-term growth expectations of each business. In performing the first step of the annual goodwill impairment test in the fourth quarter of 2016, the Company determined that the estimated fair values of the acoustics and components reporting units were lower than the carrying values of the respective reporting units, requiring further analysis under the second step of the impairment test. The decline in the estimated fair value of the acoustics reporting unit was primarily due to lower long-term revenue growth expectations resulting from this strategic review of capital allocation and investment priorities as compared to the Company’s prior growth plan for the business. The fair value of the acoustics reporting unit was also negatively impacted by a projected cyclical decline in the North American automotive industry end-market. The decline in the estimated fair value of the components reporting unit was primarily due to lower long-term revenue expectations resulting from the annual budgeting and strategic planning process as compared to the Company’s prior plan for the business, primarily due to projected longer-term weakness in the rail end-market. In performing the second step of the impairment testing, the Company performed a theoretical purchase price allocation for the acoustics and components reporting units to determine the implied fair values of goodwill which were compared to the recorded amounts of goodwill for each reporting unit. Upon completion of the second step of the goodwill impairment test, the Company recorded non-cash goodwill impairment charges of $63.0 million , representing full goodwill impairments of $29.8 million and $33.2 million in the acoustics and components reporting units, respectively. The goodwill impairment charges are recorded as impairment charges in the consolidated statements of operations. In the remaining reporting unit with a goodwill balance, finishing, the percentage by which estimated fair value exceeded carrying value was approximately 18% . The finishing reporting unit includes $42.2 million of goodwill and $38.7 million of amortizable intangible assets as of December 31, 2016 . The forecasted financial results of the finishing reporting unit are dependent upon revenue growth, adjusted EBITDA margin expansion, and the funding of capital expenditures supporting restructuring and cost reduction initiatives. The assumptions that have the most significant impact on determination of the finishing reporting unit fair value are the revenue growth rate, including 3 percent in the terminal year, adjusted EBITDA margin expansion from current levels to 18 percent over the next five years, and the weighted average cost of capital (discount rate), or 12.1% . A change in any of these assumptions, individually or in the aggregate, or future financial performance that is below management expectations may result in the carrying value of this reporting unit exceeding its fair value, and goodwill and amortizable intangible assets could be impaired. In the fourth quarter of 2015 , the Company determined that the estimated fair value of the seating reporting unit was lower than the carrying value of the reporting unit, requiring further analysis under the second step of the impairment test. The decline in the estimated fair value of the seating reporting unit was primarily due to lower long-term growth expectations resulting from projected long-term weakness in agriculture and heavy industry end-markets, and a strategic shift in capital allocation and investment priorities. The Company performed a theoretical purchase price allocation for the seating reporting unit to determine the implied fair value of goodwill which was compared to the recorded amount of goodwill. Upon completion of the second step of the goodwill impairment test the Company recorded a non-cash goodwill impairment charge of $58.8 million , representing a complete impairment of goodwill in the seating reporting unit. The goodwill impairment charge is recorded as impairment charges in the consolidated statements of operations. In connection with the goodwill impairment tests in 2016 and 2015 , the Company engaged a third-party valuation firm to assist management with determining fair value estimates for the reporting units in the first step of the goodwill impairment test, and in estimating fair values of tangible and intangible assets used in the second step of the goodwill impairment test. In connection with obtaining an independent third-party valuation, management provided certain information and assumptions that were utilized in the fair value calculation. Significant assumptions used in determining reporting unit fair value include forecasted cash flows, revenue growth rates, adjusted EBITDA margins, weighted average cost of capital (discount rate), assumed tax treatment of a future sale of the reporting unit, terminal growth rates, capital expenditures, sales and EBITDA multiples used in the market approach, and the weighting of the income and market approaches. The fair value of the reporting units is determined using a weighted average of an income approach primarily based on the Company’s three year strategic plan and a market approach based on implied valuation multiples of public company peer groups for each reporting unit. Both approaches are generally deemed equally relevant in determining reporting unit enterprise value, and as a result, weightings of 50 percent were used for each. This fair value determination was categorized as Level 3 in the fair value hierarchy. At December 31, 2016 , goodwill included $122.1 million of accumulated impairment losses, primarily due to $58.8 million related to the seating reporting unit, $29.8 million related to the acoustics reporting unit, and $33.2 million related to the components reporting unit. At December 31, 2015 , goodwill included $58.8 million of accumulated impairment losses wholly related to the seating reporting unit. Other Intangible Assets The Company’s other amortizable intangible assets consisted of the following: Successor December 31, 2016 December 31, 2015 Gross Carrying Amount Accumulated Amortization Net Gross Carrying Amount Accumulated Amortization Net Patents $ 1,880 $ (366 ) $ 1,514 $ 1,800 $ (62 ) $ 1,738 Customer relationships 110,090 (16,630 ) 93,460 110,722 (8,745 ) 101,977 Trademarks and other intangibles 57,744 (8,460 ) 49,284 58,962 (4,762 ) 54,200 Total amortized other intangible assets $ 169,714 $ (25,456 ) $ 144,258 $ 171,484 $ (13,569 ) $ 157,915 In connection with the evaluation of the goodwill impairment in the acoustics and components reporting units in 2016 , the Company assessed tangible and intangible assets for impairment prior to performing the second step of the goodwill impairment test. As a result of this analysis, it was determined that there were no impairment charges to record related to these assets. In connection with the evaluation of the goodwill impairment in the seating reporting unit in 2015 , the Company assessed tangible and intangible assets for impairment prior to performing the second step of the goodwill impairment test. As a result of this analysis, non-cash impairment charges of $27.7 million , $6.8 million , and $0.8 million were recorded for customer relationship, trademarks, and patents intangible assets, respectively, in the seating reporting unit during the fourth quarter of 2015 . These intangible asset impairment charges are recorded as impairment charges in the consolidated statements of operations. The approximate weighted average remaining useful lives of the Company’s intangible assets a t December 31, 2016 are as follows: patents - 4.6 years; customer relationships - 11.9 years; and trademarks and other intangibles - 12.6 years. Amortization of intangible assets approximated $12.9 million , $14.1 million , $7.2 million , and $2.7 million for the year ended December 31, 2016 , the year ended December 31, 2015 , t he period June 30, 2014 through December 31, 2014, and the period January 1, 2014 through June 29, 2014, respectively. Excluding the impact of any future acquisitions, the Company anticipates the annual amortization for each of the next five years and thereafter to be the following: 2017 $ 12,263 2018 12,239 2019 12,239 2020 12,239 2021 12,100 Thereafter 83,178 $ 144,258

Debt and Hedging Instruments

Debt and Hedging Instruments	12 Months Ended
	Dec. 31, 2016
Debt Disclosure [Abstract]
Debt and Hedging Instruments	9. Debt and Hedging Instruments The Company’s debt consisted of the following: Successor December 31, 2016 December 31, 2015 First Lien Term Loans $ 303,025 $ 306,125 Second Lien Term Loans 110,000 110,000 Debt discount on Term Loans (5,002 ) (6,010 ) Deferred issuance costs on Term Loans (7,503 ) (9,087 ) Foreign debt 23,303 29,731 Capital lease obligations 1,301 1,577 Total debt 425,124 432,336 Less: Current portion (8,179 ) (6,186 ) Total long-term debt $ 416,945 $ 426,150 Senior Secured Credit Facilities (Successor) In connection with the consummation of the Business Combination, all indebtedness under Jason’s U.S. credit facility was repaid in full. Jason Incorporated (“Jason Inc”), an indirect majority-owned subsidiary of the Company, as the borrower, replaced Jason’s existing credit agreement with a new $460.0 million U.S. credit facility (the “Senior Secured Credit Facilities”). The new facility included (i) term loans in an aggregate principal amount of $310.0 million (“First Lien Term Loans”) maturing in 2021, of which $303.0 million is outstanding as of December 31, 2016 , (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. Upon the consummation of the Business Combination, the full amount of the First Lien Term Loans and Second Lien Term Loans were drawn, and no revolving loans were drawn. The Company capitalized debt issuance costs of $13.5 million in connection with the refinancing, of which $7.5 million related to the First Lien Term Loans and Second Lien Term Loans and $1.0 million related to the Revolving Credit Facility as of December 31, 2016 . Debt issuance costs related to the First Lien Term Loans and Second Lien Term Loans are recorded in total long-term debt, and debt issuance costs related to the Revolving Credit Facility are recorded in other long-term assets. These costs are amortized into interest expense over the life of the respective borrowings on a straight-line basis. 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 London Interbank Offered Rate (“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 a consolidated first lien net leverage ratio. At December 31, 2016 , 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 December 31, 2016 , the Company had a total of $35.0 million of availability for additional borrowings under the Revolving Credit Facility as the Company had no outstanding borrowings and letters of credit outstanding of $5.0 million , which reduce availability under the facility. 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 , or $10.0 million , 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, currently specified at 5.25 to 1.00 , with a periodic decrease 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. The Company did not draw on its revolver during 2016. Under the Senior Secured Credit Facilities, the Company is subject to mandatory prepayments if certain requirements are met. At December 31, 2016 , a mandatory prepayment of $1.9 million under the Senior Secured Credit Facilities was included within the current portion of long-term debt in the consolidated balance sheets. The mandatory prepayment is in excess of regular current installments due. Foreign debt The Company has the following foreign debt obligations, including various overdraft facilities and term loans: Successor December 31, 2016 December 31, 2015 Germany $ 21,469 $ 27,622 Mexico 850 1,450 India 834 16 Brazil 49 407 Other 101 236 Total foreign debt $ 23,303 $ 29,731 These various foreign loans are comprised of individual outstanding obligations ranging from approximately $0.1 million to $12.6 million and $0.1 million to $13.1 million as of December 31, 2016 and December 31, 2015 , respectively. Certain of the Company’s foreign borrowings contain financial covenants requiring maintenance of a minimum equity ratio and maximum leverage ratio, among others. The Company was in compliance with these covenants as of December 31, 2016 . In connection with the acquisition of DRONCO (a Germany entity), the Company assumed $11.0 million of debt comprised of term loan borrowings totaling $8.5 million and revolving line of credit borrowings totaling $2.5 million . Borrowings bear interest at fixed and variable rates ranging from 2.3% to 4.6% and are subject to repayment in varying amounts through 2030. During 2015, the Company entered into a new $13.5 million term loan in Germany. Borrowings bear interest at a fixed rate of 2.25% and are subject to repayment in equal quarterly payments of approximately $0.4 million beginning September 30, 2017 through June 30, 2025. Future annual maturities of long-term debt outstanding at December 31, 2016 are as follows: 2017 $ 8,179 2018 6,202 2019 7,623 2020 5,799 2021 293,086 Thereafter 116,740 Total future annual maturities of long term debt outstanding 437,629 Less: Debt discounts on Term Loans (5,002 ) Less: Deferred issuance costs on Term Loans (7,503 ) Total debt $ 425,124 Interest Rate Hedge Contracts The Company is exposed to certain financial risks relating to fluctuations in interest rates. To manage exposure to such fluctuations, the Company entered into forward starting interest rate swap agreements (“Swaps”) in 2015 with notional values totaling $210.0 million at December 31, 2016 and December 31, 2015 . The Swaps have been designated by the Company as cash flow hedges in accordance with ASC 815, and effectively fix the variable portion of interest rates on variable rate term loan borrowings at a rate of approximately 2.08% prior to financing spreads and related fees. The Swaps had a forward start date of December 30, 2016 and have an expiration date of June 30, 2020. As such, for the years ended December 31, 2016 and December 31, 2015 , there was no interest expense recognized. The Company expects to recognize interest expense of $2.0 million related to the Swaps in 2017. The fair values of the Company’s Swaps are recorded on the consolidated balance sheets with the corresponding offset recorded as a component of accumulated other comprehensive loss. The fair value of the Swaps totaled $2.0 million at December 31, 2016 and $0.3 million at December 31, 2015 , respectively. See the amounts recorded on the consolidated balance sheets within the table below: Successor December 31, 2016 December 31, 2015 Interest rate swaps: Recorded in other current liabilities $ 1,916 $ — Recorded in other long-term liabilities 133 324 Total derivatives designated as hedging instruments $ 2,049 $ 324

Lease Obligations

Lease Obligations	12 Months Ended
	Dec. 31, 2016
Leases [Abstract]
Lease Obligations	10. Lease Obligations The Company leases machinery, transportation equipment and office, warehouse and manufacturing facilities under agreements which are accounted for as operating leases. Many of the leases include provisions that enable the Company to renew the lease, and certain leases are subject to various escalation clauses. Future minimum lease payments required under long-term operating leases in effect at December 31, 2016 are as follows: 2017 $ 9,557 2018 8,147 2019 7,352 2020 6,962 2021 6,140 Thereafter 12,409 $ 50,567 Total rental expense under operating leases was $13.1 million , $9.8 million , $4.9 million , and $4.8 million for the year ended December 31, 2016 , the year ended December 31, 2015 , the period June 30, 2014 through December 31, 2014 and the period January 1, 2014 through June 29, 2014, respectively.

Shareholders' (Deficit) Equity

Shareholders' (Deficit) Equity	12 Months Ended
	Dec. 31, 2016
Equity [Abstract]
Shareholders' Equity	11. Shareholders' (Deficit) Equity On June 30, 2014 , the Company held a special meeting in lieu of the 2014 Annual Meeting of the Shareholders (the “Special Meeting”) where the Business Combination was approved by the Company’s shareholders. At the Special Meeting, 21,870,040 shares of the Company’s common stock were voted in favor of the proposal to approve the Business Combination and no shares of the Company’s common stock were voted against that proposal. In connection with the closing, the Company redeemed a total of 2,542,667 shares of its common stock pursuant to the terms of the Company’s amended and restated certificate of incorporation, resulting in a total payment to redeeming shareholders of $26.1 million . At the Special Meeting, the Company’s shareholders approved and adopted a proposal to increase the number of authorized shares of the Company’s common stock and preferred stock from 44,000,000 , consisting of 43,000,000 shares of common stock, and 1,000,000 shares of preferred stock, to 125,000,000 shares, consisting of 120,000,000 shares of common stock, and 5,000,000 shares of preferred stock. At December 31, 2016 , the Company had authorized for issuance 120,000,000 shares of $0.0001 par value common stock, of which 24,802,196 shares were issued and outstanding, and had authorized for issuance 5,000,000 shares of $0.0001 par value preferred stock, of which 45,899 shares were issued and outstanding, including 899 shares declared as a dividend on December 15, 2016 and issued on January 1, 2017 . Series A Preferred Stock In connection with the consummation of the Business Combination, the Company issued 45,000 shares of Series A Preferred Stock with offering proceeds of $45.0 million and offering costs of $2.5 million . Holders of the Series A Preferred Stock are entitled to cumulative dividends at an 8.0% dividend rate per annum payable quarterly on January 1, April 1, July 1, and October 1 of each year in cash or by delivery of Series A Preferred Stock shares. Holders of the Series A Preferred Stock have the option to convert each share of Series A Preferred Stock initially into approximately 81.18 shares of the Company’s common stock, subject to certain adjustments in the conversion rate. The Company paid the following dividends on the Series A Preferred Stock during the years ended December 31, 2016 and 2015 and the period from June 30, 2014 through December 31, 2014: Payment Date Record Date Amount Per Share Total Dividends Paid October 1, 2014 August 15, 2014 $20.22 $910 January 1, 2015 November 15, 2014 $20.00 $900 April 1, 2015 February 15, 2015 $20.00 $900 July 1, 2015 May 15, 2015 $20.00 $900 October 1, 2015 August 15, 2015 $20.00 $900 January 1, 2016 November 15, 2015 $20.00 $900 April 1, 2016 February 15, 2016 $20.00 $900 July 1, 2016 May 15, 2016 $20.00 $900 October 1, 2016 August 15, 2016 $20.00 $900 On December 15, 2016 , the Company announced a $20.00 per share dividend on its Series A Preferred Stock to be paid in additional shares of Series A Preferred Stock on January 1, 2017 to holders of record on November 15, 2016 . As of December 31, 2016 , the Company has recorded the 899 additional Series A Preferred Stock shares declared for the dividend of $0.9 million within preferred stock in the consolidated balance sheets. Shareholder Rights Agreement On September 12, 2016, the Company’s Board of Directors adopted a Shareholder Rights Agreement (the “Rights Agreement”) between the Company and Continental Stock Transfer & Trust Company, as rights agent. Pursuant to the Rights Agreement, the Company declared a dividend of one preferred share purchase right (a “Right”) for each outstanding share of the Company’s common stock, payable to the shareholders of record on September 16, 2016. New Rights will accompany any new shares of common stock issued after September 16, 2016. The Rights trade with and are inseparable from our common stock and will not be evidenced by separate certificates unless they become exercisable. The Rights will expire on March 12, 2018. In general terms, the Rights Agreement works by imposing a significant penalty upon any person or group which acquires 30% or more of the Company’s outstanding common stock without the approval of the Company’s Board of Directors. Each Right will allow its holder to purchase from the Company one one-thousandth of a share of Series A Junior Participating Preferred Stock for $10.00 , subject to adjustment as set forth in the Rights Agreement, once the Rights become exercisable. Per the Rights Agreement, the Rights will not be exercisable until the earlier of (1) 10 days after the public announcement that a person or group has become an Acquiring Person (as defined in the Rights Agreement) by obtaining beneficial ownership of 30% or more of the Company’s outstanding common stock or (2) 10 business days (or such later date as the Company’s Board of Directors shall determine) following the commencement of a tender offer or exchange offer that would result in a person or group becoming an Acquiring Person. Warrant Tender Offer On May 6, 2014, Jason commenced a tender offer to purchase up to 9,200,000 of its outstanding warrants subject to certain conditions, including the consummation of the Business Combination. On July 18, 2014, the tender offer expired and a total of 4,406,227 warrants were validly tendered at a purchase price of $ 1.50 per warrant, for a total purchase price of $6.6 million . After completion of the warrant tender offer, 13,993,773 warrants remain outstanding as of December 31, 2016 . Each outstanding warrant entitles the registered holder to purchase one share of the Company’s common stock at a price of $ 12.00 per share, subject to adjustment, at any time commencing on July 30, 2014 . The warrants will expire on June 30, 2019 , or earlier upon redemption. In February 2015, the Company’s Board of Directors authorized the purchase of up to $5.0 million of the Company’s outstanding warrants. Management is authorized to effect purchases from time to time in the open market or through privately negotiated transactions. There is no expiration date to this authority. No warrants were repurchased during the years ended December 31, 2016 and 2015 . Exchange of common stock of JPHI Holdings, Inc. for common stock of Jason Industries, Inc. Following the consummation of the Business Combination, Jason became an indirect majority-owned subsidiary of the Company, with the Company then owning approximately 83.1 percent of JPHI and the Rollover Participants then owning a noncontrolling interest of approximately 16.9 percent of JPHI. The Rollover Participants received 3,485,623 shares of JPHI, which are exchangeable on a one -for-one basis for shares of common stock of the Company. In November and December 2016, certain Rollover Participants exchanged 2,401,616 shares of JPHI stock for Company common stock, which decreased the noncontrolling interest to 6.0 percent . The decrease to the noncontrolling interest as a result of the exchange resulted in an increase in both accumulated other comprehensive loss and additional paid-in capital to reflect the Company’s increased ownership in JPHI. As of December 31, 2016 , 1,084,007 shares of JPHI stock were still held by the Rollover Participants. Accumulated Other Comprehensive Loss The changes in the components of accumulated other comprehensive loss, net of taxes, were as follows: Employee retirement plan adjustments Foreign currency translation adjustments Net unrealized gains (losses) on cash flow hedges Total Balance at December 31, 2013, Predecessor $ (156 ) $ 630 $ — $ 474 Other comprehensive loss before reclassifications (792 ) (465 ) — (1,257 ) Amount reclassified from accumulated other comprehensive income 105 — — 105 Cumulative foreign currency translation adjustments associated with joint ventures sold — (591 ) — (591 ) Balance at June 29, 2014, Predecessor (843 ) (426 ) — (1,269 ) Elimination of predecessor accumulated other comprehensive income 843 426 — 1,269 Other comprehensive loss before reclassifications (1,434 ) (10,631 ) (12,065 ) Balance at December 31, 2014, Successor (1,434 ) (10,631 ) — (12,065 ) Other comprehensive loss before reclassifications 398 (9,606 ) (273 ) (9,481 ) Amount reclassified from accumulated other comprehensive income (15 ) — 105 90 Balance at December 31, 2015, Successor (1,051 ) (20,237 ) (168 ) (21,456 ) Other comprehensive loss before reclassifications (545 ) (4,013 ) (870 ) (5,428 ) Amount reclassified from accumulated other comprehensive income 5 — — 5 Exchange of common stock of JPHI Holdings, Inc. for common stock of Jason Industries, Inc. (186 ) (3,154 ) (153 ) (3,493 ) Balance at December 31, 2016, Successor $ (1,777 ) $ (27,404 ) $ (1,191 ) $ (30,372 )

Share Based Compensation

Share Based Compensation	12 Months Ended
	Dec. 31, 2016
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Share Based Compensation	12. Share Based Compensation 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. The Company estimates the fair value of share-based awards based on assumptions as of the grant date. The Company recognizes these compensation costs for only those awards expected to vest, on a straight-line basis over the requisite service period of the award, which is generally the vesting term of three years for restricted stock awards and the performance period for performance share units. Forfeitures are recognized within compensation expense in the period the forfeitures are incurred. 2014 Omnibus Incentive Plan In connection with the approval of the Business Combination, the 2014 Omnibus Incentive Plan (the “2014 Plan”) was approved by shareholders to provide incentives to key employees of the Company and its subsidiaries. Awards under the 2014 Plan are generally not restricted to any specific form or structure and could include, without limitation, stock options, stock appreciation rights, restricted stock awards and RSUs, performance awards, other stock-based awards, and other cash-based awards. There were 3,473,435 shares of common stock reserved and authorized for issuance under the 2014 Plan. At December 31, 2016 , there were 677,434 shares of common stock authorized and available for grant under the 2014 Plan. Share Based Compensation Expense Upon completion of the Business Combination, the Compensation Committee of the Company’s Board of Directors approved an initial grant under the 2014 Plan to certain executive officers, senior management employees, and the Board of Directors. The Company recognized the following share based compensation (income) expense: Successor Year Ended December 31, 2016 Year Ended December 31, 2015 June 30, 2014 Restricted Stock Units $ 1,300 $ 2,689 $ 1,570 Adjusted EBITDA Vesting Awards (2,399 ) 899 1,416 Stock Price Vesting Awards 101 1,319 1,140 ROIC Vesting Awards — — — Subtotal (998 ) 4,907 4,126 Impact of accelerated vesting (1) 246 3,062 — Total share-based compensation (income) expense $ (752 ) $ 7,969 $ 4,126 Total income tax (provision) benefit recognized $ (294 ) $ 3,041 $ 1,348 (1) For the year ended December 31, 2015, primarily represents the impact of the acceleration of certain vesting schedules for RSUs and stock price vesting awards related to the transition of the Company’s former CEO and CFO. As of December 31, 2016 , $1.2 million of total unrecognized compensation expense related to share-based compensation plans is expected to be recognized over a weighted-average period of 1.4 years. The total unrecognized share-based compensation expense to be recognized in future periods as of December 31, 2016 does not consider the effect of share-based awards that may be issued in subsequent periods. General Terms of Awards The Compensation Committee of the Board of Directors has discretion to establish the terms and conditions for grants, including the number of shares, vesting and required service or other performance criteria. RSU and performance share unit awards are subject to forfeiture upon termination of employment prior to vesting, subject in some cases to early vesting, or continued eligibility for vesting, upon specified events, including death or permanent disability of the grantee, termination of the grantee’s employment under certain circumstances or a change in control of the Company. Dividend equivalents on common stock, if any, are accrued for RSUs and performance share units granted to employees and paid in the form of cash or stock depending on the form of the dividend, at the same time that the shares of common stock underlying the unit are delivered to the employee. All RSUs and performance share units granted to employees are payable in shares of common stock and are classified as equity awards. The rights granted to the recipient of employee RSU awards generally vest annually in equal installments on the anniversary of the grant date over the restriction or vesting period, which is generally three years. Vested RSUs are payable in common stock within a thirty day period following the vesting date. The Company records compensation expense of RSU awards based on the fair value of the awards at the date of grant ratably over the period during which the restrictions lapse. Performance share unit awards based on cumulative and average performance metrics are payable at the end of their respective performance period in common stock. The number of share units awarded can range from zero to 150% depending on achievement of a targeted performance metric, and are payable in common stock within a thirty day period following the end of the performance period. The Company expenses the cost of the performance-based share unit awards based on the fair value of the awards at the date of grant and the estimated achievement of the performance metric, ratably over the performance period of three years. Performance share unit awards based on achievement of certain established stock price targets are payable in common stock if the last sales price of the Company’s common stock equals or exceeds established stock price targets in any twenty trading days within a thirty trading day period during the performance period. The Company expenses the cost of the stock price-based performance share unit awards based on the fair value of the awards at the date of grant ratably over the derived service period of the award. The Company also issues RSUs as share-based compensation for members of the Board of Directors. Director RSUs vest one year from the date of grant. In the event of termination of a member’s service on the Board of Directors prior to a vesting date, all unvested RSUs of such holder will be forfeited. Vested RSUs are deferred and then delivered to members of the Board of Directors six months following the termination of their directorship. All awards granted are payable in shares of common stock or cash payment equal to the fair market value of the shares at the discretion of our Compensation Committee, and are classified as equity awards due to their expected settlement in common stock. Compensation expense for these awards is measured based upon the fair value of the awards at the date of grant. Dividend equivalents on common stock are accrued for RSUs awarded to the Board of Directors and paid in the form of cash or stock depending on the form of the dividend, at the same time that the shares of common stock underlying the RSU are delivered to a member of the Board of Directors following the termination of their directorship. Restricted Stock Units The following table summarizes RSU activity: Successor For the Year Ended For the Year Ended June 30, 2014 Through December 31, 2014 Shares (thousands) Weighted-Average Grant Date Fair Value Shares (thousands) Weighted-Average Grant Date Fair Value Shares (thousands) Weighted-Average Grant Date Fair Value Outstanding at beginning of period 401 $ 8.70 762 $ 10.50 — $ — Granted 375 3.75 216 6.39 762 10.50 Vested (211 ) 7.62 (582 ) 10.50 — — Deferred 62 4.24 67 10.55 — — Forfeited (73 ) 9.04 (62 ) 7.84 — — Outstanding at end of period 554 $ 5.22 401 $ 8.70 762 $ 10.50 As of December 31, 2016 , there was $1.2 million of unrecognized share-based compensation expense related to 424,533 RSU awards, with a weighted-average grant date fair value of $4.52 , that are expected to vest over a weighted-average period of 1.4 years. Included within the total 553,645 RSU awards outstanding as of December 31, 2016 are 129,112 RSU awards for members of our Board of Directors which have vested and issuance of the shares has been deferred, with a weighted-average grant date fair value of $7.53 . The total fair values of shares vested during the years ended December 31, 2016 and 2015 were $0.7 million and $3.4 million , respectively. The fair values of these awards were determined based on the Company’s stock price on the grant date. 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 years ended December 31, 2016 and 2015 , 43,806 and 210,869 shares, respectively, were withheld to satisfy the requirement. The withholding is treated as a reduction in additional paid-in capital in the accompanying consolidated statements of shareholders’ equity. Performance Share Units Adjusted EBITDA Vesting Awards The following table summarizes adjusted EBITDA vesting awards activity: Successor For the Year Ended For the Year Ended June 30, 2014 Through Shares (thousands) Weighted-Average Grant Date Fair Value Shares (thousands) Weighted-Average Grant Date Fair Value Shares (thousands) Weighted-Average Grant Date Fair Value Outstanding at beginning of period 871 $ 9.81 1,216 $ 10.49 — $ — Granted — — 142 6.33 1,216 10.49 Vested — — — — — — Forfeited (148 ) 10.49 (487 ) 10.49 — — Outstanding at end of period 723 $ 9.67 871 $ 9.81 1,216 $ 10.49 There were no adjusted EBITDA vesting performance share unit awards granted during the year ended December 31, 2016 . During the year ended December 31, 2015 , 142,238 performance share unit awards were granted to certain executive officers with the same performance targets and vesting period as the awards granted during 2014. During the period June 30, 2014 through December 31, 2014, 1,215,704 performance share unit awards were granted to certain executive officers and senior management employees, payable upon the achievement of certain established cumulative adjusted EBITDA performance targets over a three year performance period. The performance period for the shares awarded during the period June 30, 2014 through December 31, 2014 is July 1, 2014 through June 30, 2017. Distributions under these awards are payable at the end of the performance period in common stock. The total potential payouts for awards granted during the period June 30, 2014 through December 31, 2014 range from zero to 723,318 shares, should certain performance targets be achieved. These awards are subject to forfeiture upon termination of employment prior to vesting, subject in some cases to early vesting or continued eligibility for vesting upon specified events, including death, permanent disability or retirement of the grantee or a change in control of the Company. During the second quarter of 2016, the Company lowered its estimated vesting of the performance share unit awards from 62.5% of target, or 301,382 shares, to an estimated vesting payout of 0% , or 0 shares, resulting in $2.4 million of share-based compensation income due to declines in profitability. As of December 31, 2016 , there was no unrecognized compensation expense related to Adjusted EBITDA based vesting performance share unit awards expected to be recognized in subsequent periods. Stock Price Vesting Awards The following table summarizes stock price vesting awards activity: Successor For the Year Ended For the Year Ended June 30, 2014 Through Shares (thousands) Weighted-Average Grant Date Fair Value Shares (thousands) Weighted-Average Grant Date Fair Value Shares (thousands) Weighted-Average Grant Date Fair Value Nonvested balance - beginning 878 $ 3.27 810 $ 3.54 — $ — Granted — — 95 1.08 810 3.54 Vested — — — — — — Forfeited (537 ) 3.54 (27 ) 3.54 — — Nonvested balance - end 341 $ 2.85 878 $ 3.27 810 $ 3.54 There were no stock price vesting performance share unit awards granted during the year ended December 31, 2016 . During the year ended December 31, 2015 , 94,825 performance share unit awards were granted to certain executive officers with the same established stock price targets and vesting period as the awards granted during 2014. During the period June 30, 2014 through December 31, 2014, 810,469 performance share unit awards were granted to certain executive officers and senior management employees and are payable upon the achievement of certain established stock price targets for the Company’s common stock during a three year performance period. The performance period for the shares awarded during the period June 30, 2014 through December 31, 2014 is July 1, 2014 through June 30, 2017. Distributions under these awards are payable in common stock when the last sales price of the Company’s common stock equals or exceeds established stock price targets in any twenty trading days within a thirty trading day period during the performance period. As of December 31, 2016 , there was an immaterial amount 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 0.4 years. The following summarizes the assumptions used in the Monte Carlo option pricing model to value stock price vesting awards: Successor For the Year Ended June 30, 2014 Through December 31, 2014 Risk-free interest rate 0.24% - 1.33% 0.88 % Weighted average volatility 27 % 17 % Dividend yield — — The expected volatility was derived from the closing market price of the Company’s exchange traded warrants to purchase common stock as of the grant date using the Black-Scholes option pricing model. ROIC Vesting Awards The following table summarizes stock price vesting awards activity: Successor For the Year Ended Shares (thousands) Weighted-Average Grant Date Fair Value Nonvested balance - beginning — $ — Granted 599 3.62 Vested — — Forfeited (86 ) 3.46 Nonvested balance - end 513 $ 3.65 During the year ended December 31, 2016 , 599,336 performance share unit awards were granted to certain executive officers and senior management employees, payable upon the achievement of an average return on invested capital (“ROIC”) performance target during a three year measurement period ending on December 31, 2018. Performance share unit awards based on ROIC performance metrics are payable at the end of their respective performance period in common stock. The total potential payouts for awards granted during the year ended December 31, 2016 range from zero to 513,086 shares, should certain performance targets be achieved. These awards are subject to forfeiture upon termination of employment prior to vesting, subject in some cases to early vesting or continued eligibility for vesting upon specified events, including death, permanent disability or retirement of the grantee or a change in control of the Company. Compensation expense for ROIC based performance share unit awards outstanding during the year ended December 31, 2016 is currently being recognized based on an estimated payout of 0% of target, or 0 shares. During the fourth quarter of 2016, the Company lowered its estimated vesting of the performance share unit awards from 100% of target, or 342,057 shares, to an estimated vesting payout of 0% . As of December 31, 2016 , there was no unrecognized compensation expense related to ROIC based vesting performance share unit awards expected to be recognized in subsequent periods. Share Based Compensation (Predecessor) Prior to the consummation of the Business Combination, Jason Partners Holdings LLC, the former parent company of Jason, had granted various classes of its common units to certain executives and directors of Jason. In accordance with ASC 718, Compensation - Stock Compensation , compensation cost related to the units granted was recognized in Jason’s financial statements over the vesting period. Upon consummation of the Business Combination, all unvested units became fully vested and Jason recognized $7.6 million of compensation expense during the predecessor period. During the predecessor period from January 1, 2014 through June 29, 2014, Jason recognized $7.7 million of stock-based compensation expense, and the related income tax benefit was $2.5 million .

Earnings per Share

Earnings per Share	12 Months Ended
	Dec. 31, 2016
Earnings Per Share [Abstract]
Earnings per Share	13. Earnings per Share Basic income (loss) per share is calculated by dividing net income (loss) available 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 diluted share-based awards, including public warrants, RSUs, performance share units, convertible preferred stock, and Rollover Shares of JPHI convertible into shares of Jason Industries. Such Rollover Shares were contributed by former owners and management of Jason Partners Holdings Inc. prior to the Company’s acquisition of JPHI. Public warrants (“warrants”) consist of warrants to purchase shares of Jason Industries common stock which are quoted on Nasdaq under the symbol “JASNW.” The reconciliation of the numerator and denominator of the basic and diluted loss per share calculation and the anti-dilutive shares is as follows: Successor Predecessor Year Ended December 31, 2016 Year Ended December 31, 2015 June 30, 2014 Through December 31, 2014 January 1, 2014 Through June 29, 2014 Net loss per share available to Jason Industries common shareholders Basic and diluted loss per share $ (3.13 ) $ (3.53 ) $ (0.61 ) $ (4,955 ) Numerator: Net loss available to common shareholders of Jason Industries $ (70,479 ) $ (78,058 ) $ (13,428 ) $ (4,955 ) Denominator: Basic and diluted weighted-average shares outstanding 22,507 22,145 21,991 1 Weighted average number of anti-dilutive shares excluded from denominator: Warrants to purchase Jason Industries common stock 13,994 13,994 13,994 — Conversion of Series A 8% Perpetual Convertible Preferred (1) 3,656 3,653 3,653 — Conversion of JPHI Rollover Shares convertible to Jason Industries common stock (2) 3,427 3,486 3,486 — Restricted stock units 503 589 762 — Performance share units 1,917 1,540 2,026 — Total 23,497 23,262 23,921 — (1) Includes the impact of 899 additional Series A Preferred Stock shares from a stock dividend declared on December 15, 2016 paid in additional shares of Series A Preferred Stock on January 1, 2017 . The Company included the preferred stock within the consolidated balance sheets as of the declaration date. (2) Includes the impact of the exchange by certain Rollover Participants of their JPHI stock for Company common stock in the fourth quarter of 2016. 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 is contingent have not been achieved and the respective performance period has not been completed as of the end of the current period. Due to losses available to the Company’s common shareholders for each of the periods presented, potentially dilutive shares are excluded from the diluted net loss per share calculation because they were anti-dilutive under the treasury stock method, in accordance with Accounting Standards Codification Topic 260.

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2016
Income Tax Disclosure [Abstract]
Income Taxes	14. Income Taxes The consolidated loss before income taxes consisted of the following: Successor Predecessor Year Ended December 31, 2016 Year Ended December 31, 2015 June 30, 2014 Through December 31, 2014 January 1, 2014 Through June 29, 2014 Domestic $ (93,639 ) $ (126,334 ) $ (26,273 ) $ (19,647 ) Foreign 9,785 14,478 4,404 14,119 Loss before income taxes $ (83,854 ) $ (111,856 ) $ (21,869 ) $ (5,528 ) The consolidated benefit for income taxes included within the consolidated statements of operations consisted of the following: Successor Predecessor Year Ended December 31, 2016 Year Ended December 31, 2015 June 30, 2014 Through December 31, 2014 January 1, 2014 Through June 29, 2014 Current Federal $ — $ 161 $ (469 ) $ 1,157 State 57 104 103 102 Foreign 7,759 5,703 2,261 3,278 Total current income tax provision 7,816 5,968 1,895 4,537 Deferred Federal (9,059 ) (24,548 ) (8,023 ) (4,618 ) State (1,781 ) (3,196 ) (1,584 ) (598 ) Foreign (3,133 ) (479 ) (177 ) 106 Total deferred income tax benefit (13,973 ) (28,223 ) (9,784 ) (5,110 ) Total income tax benefit $ (6,157 ) $ (22,255 ) $ (7,889 ) $ (573 ) The income tax benefit recognized in the accompanying consolidated statements of operations differs from the amounts computed by applying the Federal income tax rate to loss before income tax benefit. A reconciliation of income taxes at the Federal statutory rate to the effective tax rate is summarized as follows: Successor Predecessor Year Ended December 31, 2016 Year Ended December 31, 2015 June 30, 2014 Through December 31, 2014 January 1, 2014 Through June 29, 2014 Tax at Federal statutory rate of 35% 35.0 % 35.0 % 35.0 % 35.0 % State taxes - net of Federal benefit 1.5 2.7 3.9 8.0 Research and development incentives 0.5 0.4 1.5 2.1 Manufacturer's deduction — — — (0.8 ) Foreign rate differential 1.1 0.8 1.2 23.3 Non-deductible transaction costs — — — (45.3 ) Valuation allowances (1.8 ) 0.2 0.8 (8.5 ) Tax rate change 0.6 (1.0 ) 0.4 (1.5 ) Decrease (increase) in tax reserves 1.0 (0.2 ) (2.0 ) 19.0 Stock compensation expense (0.6 ) (0.7 ) (0.9 ) (7.6 ) U.S. taxation of foreign earnings (1) (3.6 ) (0.5 ) — (11.9 ) Non-deductible meals and entertainment (0.1 ) (0.1 ) (0.4 ) (0.7 ) Non-deductible impairment charges (2) (25.7 ) (16.2 ) — — Other (0.6 ) (0.5 ) (3.4 ) (0.7 ) Effective tax rate 7.3 % 19.9 % 36.1 % 10.4 % (1) During the year ended December 31, 2016 , the U.S. taxation of foreign earnings includes the recognition of a deferred tax liability for foreign earnings of the Company’s non-majority owned joint venture holding that are no longer considered permanently reinvested. (2) During the years ended December 31, 2016 and 2015 , the non-deductible impairment charges are related to the impairment of goodwill and other intangible assets. The Company’s temporary differences which gave rise to deferred tax assets and liabilities were as follows: Successor December 31, 2016 December 31, 2015 Deferred tax assets Accrued expenses and reserves $ 3,832 $ 2,692 Postretirement and postemployment benefits 2,662 3,031 Employee benefits 2,844 7,373 Inventories 2,710 2,826 Other assets 3,310 2,647 Operating loss and credit carryforwards 22,510 12,219 Gross deferred tax assets 37,868 30,788 Less valuation allowance (4,879 ) (3,703 ) Deferred tax assets 32,989 27,085 Deferred tax liabilities Property, plant and equipment (25,993 ) (32,551 ) Intangible assets and other liabilities (46,376 ) (51,374 ) Foreign investments (2,109 ) (259 ) Deferred tax liabilities (74,478 ) (84,184 ) Net deferred tax liability $ (41,489 ) $ (57,099 ) Amounts recognized in the statement of financial position consist of: Other assets - net $ 1,258 $ 430 Deferred income taxes (42,747 ) (57,529 ) Net amount recognized $ (41,489 ) $ (57,099 ) At December 31, 2016 , the Company has U.S. federal and state net operating loss carryforwards, which expire at various dates through 2036, approximating $41.2 million and $94.2 million , respectively. In addition, the Company has U.S. state tax credit carryforwards of $1.5 million which expire between 2017 and 2031. The Company’s foreign net operating loss carryforwards total approximately $19.3 million (at December 31, 2016 exchange rates). The majority of these foreign net operating loss carryforwards are available for an indefinite period. Valuation allowances totaling $4.9 million and $3.7 million as of December 31, 2016 and 2015 , respectively, have been established for deferred income tax assets primarily related to certain subsidiary loss carryforwards that may not be realized. Realization of the net deferred income tax assets is dependent on generating sufficient taxable income prior to their expiration. Although realization is not assured, management believes it is more-likely-than-not that the net deferred income tax assets will be realized. The amount of the net deferred income tax assets considered realizable, however, could change in the near term if future taxable income during the carryforward period fluctuates. Changes in the Company’s gross liability for unrecognized tax benefits, excluding interest and penalties, are as follows for the years ended December 31, 2016 , 2015 and 2014 : Successor Predecessor Year Ended December 31, 2016 Year Ended December 31, 2015 June 30, 2014 Through December 31, 2014 January 1, 2014 Through June 29, 2014 Balance at beginning of period $ 2,928 $ 2,743 $ 2,020 $ 3,691 Additions (reductions) based on tax positions related to current year 126 (28 ) 357 204 Additions based on tax positions related to prior years — 55 — 271 Additions recognized in acquisition accounting — 323 508 — Reductions in tax positions - settlements — (111 ) (106 ) (1,684 ) Reductions related to lapses of statute of limitations (1,173 ) (54 ) (36 ) (462 ) Balance at end of period $ 1,881 $ 2,928 $ 2,743 $ 2,020 Of the $1.9 million , $2.9 million , and $2.7 million of unrecognized tax benefits as of December 31, 2016 , 2015 and 2014 , respectively, approximately $1.6 million , $1.9 million , and $1.0 million , respectively, would impact the effective income tax rate if recognized. The Company recognizes accrued interest and penalties related to unrecognized tax benefits as part of its income tax provision. During the years ended December 31, 2016 and 2015 , the Company had an immaterial amount of interest and penalties that were recognized as a component of the income tax provision. During the period June 30, 2014 through December 31, 2014 and the period January 1, 2014 through June 29, 2014 the Company did not have any interest or penalties that were recognized as a component of the income tax provision. At December 31, 2016 and 2015 , the Company has an immaterial amount of accrued interest and penalties related to taxes included within the consolidated balance sheet. During the next twelve months, the Company believes it is reasonably possible that the total amount of unrecognized tax benefits could decrease by $0.1 million . The Company, along with its subsidiaries, files returns in the U.S. Federal and various state and foreign jurisdictions. With certain exceptions, the Company is subject to examination by U.S. Federal and state taxing authorities for the taxable years in the following table. The Company does not expect the results of these examinations to have a material impact on the Company. Tax Jurisdiction Open Tax Years Brazil 2012 - 2016 France 2012 - 2016 Germany 2012 - 2016 Mexico 2011 - 2016 Sweden 2011 - 2016 United Kingdom 2015 - 2016 United States (federal) 2013 - 2016 United States (state and local) 2012 - 2016 The cumulative undistributed earnings of all wholly-owned non-U.S. subsidiaries totaled $50.1 million as of December 31, 2016 . The Company has not provided any deferred taxes on these undistributed earnings as it considers the undistributed earnings to be permanently reinvested. If all such undistributed earnings were remitted, an additional income tax provision of approximately $14.4 million would have been necessary as of December 31, 2016 . During the second quarter of 2016, the Company changed its assertion regarding the permanent reinvestment of earnings of its non-majority owned joint venture holding. Such change in assertion was driven by several factors. Prior to the second quarter of 2016, the Company had the ability and intent to block the payment of distributions; the Company changed its stance in the second quarter of 2016 to be open to joint venture distributions. This change coincided with the a re-evaluation of the joint venture partners during that quarter of the willingness and ability of the entity to distribute excess cash balances given the maturity, stability and revised growth expectations of the joint venture operations. The impact of this change in assertion was to reduce the income tax benefit for the year ended December 31, 2016 by $2.9 million .

Employee Benefit Plans

Employee Benefit Plans	12 Months Ended
	Dec. 31, 2016
Compensation and Retirement Disclosure [Abstract]
Employee Benefit Plans	15. Employee Benefit Plans Defined contribution plans The Company maintains a 401(k) Plan for substantially all full time U.S. employees (the “401(k) Plan”). Company contributions are allocated to accounts set aside for each employee’s retirement. Employees generally may contribute up to 50% of their compensation to individual accounts within the 401(k) Plan. During 2015, employer contributions changed to 50% on the first 6% of employee’s eligible annual cash compensation, subject to Internal Revenue Service limitations. Prior to the change during 2015, base contributions to employee accounts were equal to 1% of each employee’s eligible annual cash compensation, subject to Internal Revenue Service limitations, and the Company could elect to match up to 75% of the first 6% of each employee’s contribution to the 401(k) Plan, subject to Internal Revenue Service limitations. Expense recognized related to the 401(k) Plan totaled approximately $2.4 million , $1.7 million , $0.6 million , and $1.4 million for the year ended December 31, 2016 , the year ended December 31, 2015 , the period June 30, 2014 through December 31, 2014, and the period January 1, 2014 through June 29, 2014, respectively. Defined benefit pension plans The Company maintains defined benefit pension plans covering union and certain other employees. These plans are frozen to new participation. The table that follows contains the accumulated benefit obligation and reconciliations of the changes in projected benefit obligation, the changes in plan assets and funded status: U.S. Plans Non-U.S. Plans Successor Successor Year Ended Year Ended Year Ended Year Ended Accumulated benefit obligation $ 10,626 $ 10,824 $ 13,162 $ 12,988 Change in projected benefit obligation Projected benefit obligation at beginning of year $ 10,824 $ 11,508 $ 12,988 $ 14,548 Service cost — — 155 125 Interest cost 425 410 391 384 Actuarial loss (gain) 70 (419 ) 1,842 (430 ) Benefits paid (693 ) (675 ) (506 ) (596 ) Other — — 7 — Currency translation adjustment — — (1,345 ) (1,043 ) Projected benefit obligation at end of year $ 10,626 $ 10,824 $ 13,532 $ 12,988 Change in plan assets Fair value of plan assets at beginning of year 8,985 10,019 6,393 6,691 Actual return on plan assets 906 (319 ) 940 94 Employer and employee contributions 145 — 497 517 Benefits paid (693 ) (675 ) (510 ) (581 ) Other (61 ) (40 ) — — Currency translation adjustment — — (1,004 ) (328 ) Fair value of plan assets at end of year $ 9,282 $ 8,985 $ 6,316 $ 6,393 Funded Status $ (1,344 ) $ (1,839 ) $ (7,216 ) $ (6,595 ) Weighted-average assumptions Discount rates 3.71%-3.90% 3.87%-4.15% 1.70%-2.60% 2.20%-3.70% Rate of compensation increase N/A N/A 2.00%-3.90% 2.00%-3.60% Amounts recognized in the statement of financial position consist of: Non-current assets 1,409 837 — — Other current liabilities — — (65 ) (68 ) Other long-term liabilities (2,753 ) (2,676 ) (7,151 ) (6,527 ) Net amount recognized $ (1,344 ) $ (1,839 ) $ (7,216 ) $ (6,595 ) The following table contains the components of net periodic benefit cost: U.S. Plans Non-U.S. Plans Successor Predecessor Successor Predecessor Year Ended Year Ended June 30, 2014 Through December 31, 2014 January 1, 2014 Through June 29, 2014 Year Ended Year Ended June 30, 2014 Through December 31, 2014 January 1, 2014 Through June 29, 2014 Components of Net Periodic Benefit Cost Service cost $ — $ — $ — $ — $ 155 $ 125 $ 93 $ 85 Interest cost 425 410 207 226 391 384 243 285 Expected return on plan assets (513 ) (580 ) (311 ) (319 ) (253 ) (255 ) (6 ) (166 ) Amortization of actuarial gain/loss 27 — — — 7 — — 130 Recognized net actuarial loss/ settlements/curtailments — — — (2 ) — — — (20 ) Net periodic (benefit) cost $ (61 ) $ (170 ) $ (104 ) $ (95 ) $ 300 $ 254 $ 330 $ 314 Weighted-average assumptions Discount rates 3.87%-4.15% 3.52%-3.75% 3.73%-4.00% 4.50% 2.20%-3.70% 2.10%-3.50% 2.80%-4.30% 3.50%-4.60% Rate of compensation increase N/A N/A N/A N/A 2.00%-3.60% 2.00%-3.70% 2.00%-3.90% 2.00%-4.00% Expected long-term rates or return 5.50%-7.00% 5.00%-8.00% 5.25%-8.00% 5.25%-8.00% 4.00%-4.20% 3.90%-4.50% 4.50%-4.90% 4.50%-5.20% The expected return on plan assets is based on the Company’s expectation of the long-term average rate of return of the capital markets in which the plans invest. The expected return reflects the target asset allocations and considers the historical returns earned for each asset category. The Company determines the discount rate assumptions by referencing high-quality long-term bond rates that are matched to the duration of our benefit obligations, with appropriate consideration of local market factors, participant demographics and benefit payment terms. The net amounts recognized in accumulated other comprehensive loss related to the Company’s defined benefit pension plans consisted of the following: Successor Predecessor Year Ended December 31, 2016 Year Ended December 31, 2015 June 30, 2014 Through December 31, 2014 January 1, 2014 Unrecognized loss $ 1,994 $ 1,364 $ 1,441 $ 606 In the next fiscal year, $0.1 million of unrecognized loss within accumulated other comprehensive loss is expected to be recognized as a component of net periodic benefit cost. The Company’s investment policies employ an approach whereby a mix of equities and fixed income investments are used to maximize the long-term return on plan assets for a prudent level of risk. The investment portfolio primarily contains a diversified blend of equity and fixed income investments. Equity investments are diversified across domestic and non-domestic stocks, and investment and market risk are measured and monitored on an ongoing basis. The Company’s actual asset allocations are in line with target allocations and the Company does not have concentration within individual or similar investments that would pose a significant concentration risk to the Company. The Company’s pension plan asset allocations by asset category at December 31, 2016 and 2015 are as follows: Successor U.S. Plans Non-U.S. Plans 2016 2015 2016 2015 Equity securities 56.0 % 52.2 % 45.5 % 45.9 % Debt securities 35.1 % 40.9 % 50.7 % 50.2 % Other 8.9 % 6.9 % 3.8 % 3.9 % The fair values of pension plan assets by asset category at December 31, 2016 and 2015 are as follows: Total as of December 31, 2016 Level 1 Level 2 Level 3 Cash and cash equivalents $ 842 $ 842 $ — $ — Accrued dividends 3 3 — — Global equities 8,066 8,066 — — Fixed income securities 6,461 — 6,461 — Group annuity/insurance contracts 226 — — 226 Total $ 15,598 $ 8,911 $ 6,461 $ 226 Total as of December 31, 2015 Level 1 Level 2 Level 3 Cash and cash equivalents $ 635 $ 635 $ — $ — Accrued dividends 3 3 — — Global equities 7,626 7,626 — — Fixed income securities 6,879 — 6,879 — Group annuity/insurance contracts 235 — — 235 Total $ 15,378 $ 8,264 $ 6,879 $ 235 The fair value measurement of plan assets using significant unobservable inputs (Level 3) changed during 2016 due to the following: Beginning balance, December 31, 2015 (Successor) $ 235 Actual return on assets related to assets still held 11 Purchases, sales and settlements (20 ) Ending balance, December 31, 2016 (Successor) $ 226 No assets were transferred between levels of the fair value hierarchy during the years ended December 31, 2016 and December 31, 2015 . Quoted market prices are used to value investments when available. Investments in securities traded on exchanges are valued at the last reported sale prices on the last business day of the year or, if not available, the last reported bid prices. The Company’s cash contributions to its defined benefit pension plans in 2017 are estimated to be approximately $0.8 million . Estimated projected benefit payments from the plans as of December 31, 2016 are as follows: 2017 $ 1,205 2018 1,172 2019 1,132 2020 1,310 2021 1,272 2022-2026 6,288 Multiemployer plan Morton hourly union employees were covered under the National Shopmen Pension Fund (EIN 52-6122274, plan number 001), a union-sponsored and trusteed multiemployer plan which required the Company to contribute a negotiated amount per hour worked by the employees covered by the plan. The Company made the decision to withdraw from this plan in August 2012. The withdrawal amount was finalized during 2013. As of December 31, 2016 , a liability of $1.7 million is recorded within other long-term liabilities and a liability of $0.2 million is recorded within other current liabilities on the consolidated balance sheets. As of December 31, 2015, $2.1 million is recorded within other long-term liabilities on the consolidated balance sheets. The total liability will be paid in equal monthly installments through April 2026 , and interest expense will be incurred associated with the discounting of this liability through that date. Postretirement health care and life insurance plans The Company also provides postretirement health care benefits and life insurance coverage to certain eligible former employees at one of its segments. The costs of retiree health care benefits and life insurance coverage are accrued over the employee benefit period. The table that follows contains the accumulated benefit obligation and reconciliations of the changes in projected benefit obligation, the changes in plan assets and funded status: Successor Year Ended Year Ended Accumulated benefit obligation $ 1,972 $ 2,094 Change in projected benefit obligation Projected benefit obligation at beginning of year $ 2,094 $ 2,808 Interest cost 76 92 Actuarial gain (37 ) (634 ) Benefits paid (161 ) (172 ) Curtailment — — Projected benefit obligation at end of year $ 1,972 $ 2,094 Change in plan assets Employer contributions $ 161 $ 172 Benefits paid (161 ) (172 ) Fair value of plan assets at end of year $ — $ — Funded Status $ (1,972 ) $ (2,094 ) Weighted-average assumptions Discount rates 3.64 % 3.82 % Amounts recognized in the statement of financial position consist of: Other current liabilities $ (208 ) $ (211 ) Other long-term liabilities (1,764 ) (1,883 ) Net amount recognized $ (1,972 ) $ (2,094 ) The assumed health care cost trend rate used in measuring the accumulated postretirement benefit obligation was a blended rate of 5.50% and 5.70% at December 31, 2016 and December 31, 2015 , respectively. It was assumed that these rates will decline by 1% to 2% every 5 years for the next 15 years. An increase or decrease in the medical trend rate of 1% would increase or decrease the accumulated postretirement benefit obligation by approximately $0.1 million and $0.1 million , respectively. The table that follows contains the components of net periodic benefit costs: Successor Predecessor Year Ended Year Ended June 30, 2014 Through December 31, 2014 January 1, 2014 Through June 29, 2014 Components of net periodic benefit cost Interest cost $ 76 $ 92 $ 44 $ 54 Amortization of the net loss from earlier periods (13 ) 1 — 5 Net periodic benefit cost $ 63 $ 93 $ 44 $ 59 Weighted-average assumptions Discount rates 3.82 % 3.82 % 3.44 % 4.25 % The net amounts recognized in accumulated other comprehensive loss related to the Company’s other postretirement healthcare and life insurance plans consisted of the following: Successor Predecessor Year Ended Year Ended June 30, 2014 Through December 31, 2014 January 1, 2014 Through June 29, 2014 Unrecognized (gain) loss $ (217 ) $ (214 ) $ 174 $ 240 The Company’s cash contributions to its postretirement benefit plan in 2017 are not yet determined but are expected to equal the projected benefits from the plan. Estimated projected benefit payments from the plan at December 31, 2016 are as follows: 2017 $ 212 2018 199 2019 187 2020 175 2021 163 2022-2026 665

Business Segments, Geographic a

Business Segments, Geographic and Customer Information	12 Months Ended
	Dec. 31, 2016
Segment Reporting [Abstract]
Business Segments, Geographic and Customer Information	16. 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 is a global manufacturer of a broad range of industrial products and is organized into four reportable segments: seating, finishing, acoustics and components. The Company’s seating segment supplies seating solutions to equipment manufacturers in the motorcycle, lawn and turf care, industrial, agricultural, construction and power sports end markets. The finishing segment focuses on the production of industrial brushes, buffing wheels, buffing compounds, and abrasives that are used in a broad range of industrial and infrastructure applications. The acoustics segment manufactures engineered non-woven, fiber-based acoustical products for the automotive industry. The components segment is a diversified manufacturer of expanded and perforated metal components, slip-resistant walking surfaces and subassemblies for smart utility meters. Net sales relating to the Company’s reportable segments are as follows: Successor Predecessor Year Ended December 31, 2016 Year Ended December 31, 2015 June 30, 2014 Through December 31, 2014 January 1, 2014 Through June 29, 2014 Net sales Seating $ 161,050 $ 176,792 $ 67,033 $ 104,878 Finishing 196,883 191,394 90,895 96,692 Acoustics 249,919 218,047 108,807 109,930 Components 97,667 122,133 58,600 65,651 $ 705,519 $ 708,366 $ 325,335 $ 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, income tax provision (benefit), depreciation and amortization. The Company defines Adjusted EBITDA as EBITDA, excluding the impact of operational restructuring charges and non-cash or non-operational losses or gains, including goodwill and long-lived asset impairment charges, gains or losses on disposal of property, plant and equipment, integration and other operational restructuring charges, transactional legal fees, other professional fees, purchase accounting adjustments, 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 are not allocated to its business segments. Shared expenses across the Company that directly relate to the performance of our four reportable segments are allocated to the 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, GAAP requires the Company to include this measure in its discussion of segment operating results. The Company must also reconcile segment Adjusted EBITDA to operating results presented on a 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 Year Ended December 31, 2016 Year Ended December 31, 2015 June 30, 2014 Through December 31, 2014 January 1, 2014 Through June 29, 2014 Segment Adjusted EBITDA Seating $ 16,122 $ 19,766 $ 8,337 $ 17,668 Finishing 24,200 25,799 12,542 13,732 Acoustics 27,202 27,515 8,912 9,676 Components 14,249 20,943 6,921 10,324 $ 81,773 $ 94,023 $ 36,712 $ 51,400 Interest expense (1,561 ) (1,870 ) (1,022 ) (1,269 ) Depreciation and amortization (43,202 ) (44,938 ) (20,291 ) (12,796 ) Impairment charges (63,285 ) (94,126 ) — — Loss on disposal of property, plant and equipment - net (869 ) (109 ) (57 ) (336 ) Restructuring (6,634 ) (3,800 ) (1,131 ) (2,554 ) Transaction-related expenses — (789 ) (27 ) (242 ) Integration and other restructuring costs (1,621 ) (2,713 ) (9,921 ) (2,575 ) Gain from sale of joint ventures — — — 3,508 Total segment (loss) income before income taxes (35,399 ) (54,322 ) 4,263 35,136 Corporate general and administrative expenses (17,613 ) (12,860 ) (4,263 ) (7,032 ) Corporate interest expense (30,282 ) (29,965 ) (15,150 ) (6,032 ) Corporate depreciation (344 ) (310 ) (84 ) (57 ) Corporate restructuring (598 ) — — — Corporate transaction-related expenses — (97 ) (2,506 ) (27,541 ) Corporate integration and other restructuring (359 ) (6,333 ) — — Corporate loss on disposal of property, plant and equipment (11 ) — — (2 ) Corporate share based compensation 752 (7,969 ) (4,129 ) — Loss before income taxes $ (83,854 ) $ (111,856 ) $ (21,869 ) $ (5,528 ) Other financial information relating to the Company’s reportable segments is as follows at December 31, 2016 and 2015 , for the years ended December 31, 2016 and 2015 , and for the periods June 30, 2014 through December 31, 2014 and January 1, 2014 through June 29, 2014, respectively: Successor Predecessor Year Ended December 31, 2016 Year Ended December 31, 2015 June 30, 2014 Through December 31, 2014 January 1, 2014 Through June 29, 2014 Depreciation and amortization Seating $ 8,894 $ 13,693 $ 6,900 $ 3,571 Finishing 13,198 11,407 4,711 2,824 Acoustics 11,283 11,251 4,859 2,838 Components 9,827 8,587 3,821 3,562 Corporate 344 310 84 57 $ 43,546 $ 45,248 $ 20,375 $ 12,852 Successor Predecessor Year Ended December 31, 2016 Year Ended December 31, 2015 June 30, 2014 Through December 31, 2014 January 1, 2014 Through June 29, 2014 Capital expenditures Seating $ 3,602 $ 3,804 $ 2,115 $ 1,060 Finishing 5,943 9,090 3,990 3,151 Acoustics 6,058 14,881 6,063 4,098 Components 2,950 4,875 3,037 2,671 General Corporate 1,227 136 154 18 $ 19,780 $ 32,786 $ 15,359 $ 10,998 Successor December 31, 2016 December 31, 2015 Assets Seating $ 105,184 $ 119,019 Finishing 233,045 248,210 Acoustics 172,769 206,117 Components 81,450 124,480 Total segments 592,448 697,826 Corporate and eliminations (8,117 ) (734 ) Consolidated $ 584,331 $ 697,092 Net sales and long-lived asset information by geographic area are as follows at December 31, 2016 and 2015 , for the years ended December 31, 2016 and 2015 , and for the periods June 30, 2014 through December 31, 2014 and January 1, 2014 through June 29, 2014, respectively: Successor Predecessor Year Ended December 31, 2016 Year Ended December 31, 2015 June 30, 2014 Through December 31, 2014 January 1, 2014 Through June 29, 2014 Net sales by region United States $ 492,667 $ 510,526 $ 231,920 $ 273,868 Europe 154,307 138,578 62,263 70,813 Mexico 49,594 48,242 23,728 25,258 Other 8,951 11,020 7,424 7,212 $ 705,519 $ 708,366 $ 325,335 $ 377,151 Successor December 31, 2016 December 31, 2015 Long-lived assets United States $ 219,591 $ 245,307 Europe 85,133 94,804 Mexico 13,734 10,434 Other 4,118 3,520 $ 322,576 $ 354,065 Net sales attributed to geographic locations are based on the locations producing the external sales. Long-lived assets by geographic location consist of the net book values of property, plant and equipment and amortizable intangible assets.

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	Dec. 31, 2016
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	17. Commitments and Contingencies Litigation Matters On December 22, 2016, JMB Capital Partners Master Fund, L.P. (“Plaintiff”), filed a complaint in the Supreme Court of the State of New York, County of New York, captioned JMB Capital Partners Master Fund, L.P. v. Jason Industries, Inc., et al., Index No. 656692/2016. The complaint names the Company and Jeffry N. Quinn as defendants (“Defendants”) and asserts claims for breach of representations and warranties, fraudulent inducement, negligent misrepresentation, conversion, unjust enrichment and breach of the implied covenant of good faith and fair dealing. The claims arise out of alleged misrepresentations made in connection with the sale of Series A Preferred Stock to Plaintiff pursuant to a Subscription Agreement executed on May 14, 2014. Plaintiff seeks compensatory damages, rescission of the Subscription Agreement, consequential and punitive damages, attorneys’ fees, pre-judgment and post-judgment interest, costs of suit, and other equitable relief. The parties have entered into a briefing schedule relating to Defendants’ anticipated motion to dismiss. The Company believes that this action lacks merit and intends to defend the case vigorously. As of December 31, 2016 , the Company has not recorded a loss contingency related to this case, as the risk of loss is not perceived to be probable based on facts of the case known to date. As this case is in the early stages, no range of loss can be reasonably estimated at this time, however, an unfavorable outcome in the matter could have a material adverse effect on the Company’s financial condition or cash flows. The Company will continue to evaluate the status of the case and would record a reserve for losses at the time when it is both probable that a loss has been incurred and the amount of loss is reasonably estimable. In the third quarter of 2016, the Company received notification of certain employment matter claims filed in Brazil related to hiring practices within the Company’s finishing division. The Company is actively investigating and defending such claims and has gathered additional information to assess the total potential exposure related to this matter, including the potential of additional claims. In the opinion of management, the resolution of this contingency will not have a material adverse effect on the Company’s financial condition, results of operations, or cash flows. In addition to the cases noted above, 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. Environmental Matters At December 31, 2016 and December 31, 2015 , the Company held reserves of $1.0 million for environmental matters at one location. 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	12 Months Ended
	Dec. 31, 2016
Related Party Transactions [Abstract]
Related Party Transactions	18. 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 predecessor period 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 (Notes)

Subsequent Events (Notes)	12 Months Ended
	Dec. 31, 2016
Subsequent Events [Abstract]
Subsequent Events	19. Subsequent Events Seating segment headquarters lease In January of 2017 , the Company signed a 10 year lease for approximately 50,000 square feet of office space for the seating segment’s headquarters which commences in March 2017 and expires in July 2027 . The Company will pay approximately $3.5 million in minimum lease payments over the life of the lease. Exchange of common stock of JPHI Holdings, Inc. for common stock of Jason Industries, Inc. In the first quarter of 2017 , certain Rollover Participants exchanged 1,084,007 shares of JPHI stock for Company. common stock, which decreased the noncontrolling interest to 0.0 percent . As of February 23, 2017 , 0 shares of JPHI stock were still held by Rollover Participants.

Schedule II - Consolidated Valu

Schedule II - Consolidated Valuation and Qualifying Accounts	12 Months Ended
	Dec. 31, 2016
Valuation and Qualifying Accounts [Abstract]
Schedule II - Consolidated Valuation and Qualifying Accounts	SCHEDULE II. CONSOLIDATED VALUATION AND QUALIFYING ACCOUNTS (in thousands) Balance at beginning of year Charge to Costs and Expenses Utilization of Reserves Other (1) (2) Balance at end of year Year Ended December 31, 2016 (Successor) Allowance for doubtful accounts $ 2,524 $ 597 $ 218 $ 53 $ 3,392 Deferred tax valuation allowances $ 3,703 $ 1,469 $ — $ (293 ) $ 4,879 Year Ended December 31, 2015 (Successor) Allowance for doubtful accounts $ 2,415 $ 590 $ (374 ) $ (107 ) $ 2,524 Deferred tax valuation allowances $ 3,898 $ (243 ) $ — $ 48 $ 3,703 June 30, 2014 through December 31, 2014 (Successor) Allowance for doubtful accounts $ 2,459 $ 123 $ (152 ) $ (15 ) $ 2,415 Deferred tax valuation allowances $ 4,958 $ (173 ) $ — $ (887 ) $ 3,898 January 1, 2014 through June 29, 2014 (Predecessor) Allowance for doubtful accounts $ 2,227 $ 112 $ 19 $ 101 $ 2,459 Deferred tax valuation allowances $ 4,347 $ 472 $ — $ 139 $ 4,958 (1) The amounts included in the “other” column primarily relate to the impact of foreign currency exchange rates. (2) The successor period ended December 31, 2014 included an adjustment to the deferred tax valuation allowance in the “other” column in the amount of ( $655 ) thousand related to acquisition accounting.

Summary of Significant Accoun30

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2016
Accounting Policies [Abstract]
Basis of presentation	Basis of presentation: 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 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.
Fiscal period	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 and ends on a Friday. The exceptions are the first quarter, which begins on January 1 , and the fourth quarter, which ends on December 31 . For 2016 , the Company’s fiscal quarters were comprised of the three months ended April 1, July 1, September 30 , and December 31 . In 2015 , the Company’s fiscal quarters were comprised of the three months ended March 27, June 26, September 25 and December 31 .
Principles of consolidation	Principles of consolidation: The consolidated financial statements included herein have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”) pursuant to the rules and regulations of the Securities and Exchange Commission. The consolidated financial statements include the accounts of all wholly-owned subsidiaries. All significant intercompany transactions and balances have been eliminated. Investments in partially owned affiliates are accounted for using the equity method when the Company’s interest is between 20% and 50% and the Company does not have a controlling interest, yet maintains significant influence.
Cash and cash equivalents	Cash and cash equivalents: The Company considers all highly liquid investments with an original maturity of three months or less at the date of purchase to be cash equivalents. At December 31, 2016 and 2015 , book overdrafts of approximately $5.5 million and $7.6 million , respectively, are included in accounts payable within the accompanying consolidated balance sheets. These amounts are held in accounts in which the Company has no right of offset with other cash balances.
Accounts receivable	Accounts receivable: The Company evaluates collectability of its receivables and establishes the allowance for doubtful accounts based on a combination of specific customer circumstances and historical write-off experience. Credit is extended to customers based upon an evaluation of their financial position. Generally, advance payment is not required. Credit losses are provided for in the consolidated financial statements and consistently have been within management’s expectations.
Inventories	Inventories: Inventories are comprised of material, direct labor and manufacturing overhead, and are valued at the lower of cost or market and adjusted for the value of inventory that is estimated to be excess, obsolete or otherwise unmarketable. The estimation of excess, obsolete and unmarketable inventory is based on a variety of factors, including material or product age, estimated usage and estimated market demand. The first-in, first-out (“FIFO”) method is used to determine cost for all of the Company’s inventories.
Property, plant and equipment	Property, plant and equipment: Property, plant and equipment are stated at cost. Depreciation generally occurs using the straight-line method over 2 to 40 years for buildings and improvements and 2 to 10 years for machinery and equipment. Leasehold improvements are amortized over the lesser of the term of the respective leases and the useful life of the related improvement using the straight-line method. The Company uses accelerated depreciation methods for income tax purposes. Expenditures which substantially increase value or extend useful lives are capitalized. Expenditures for maintenance and repairs are charged to operations as incurred. The Company records gains and losses on the disposition or retirement of property, plant and equipment based on the net book value and any proceeds received.
Long-lived assets	Long-lived assets: Long-lived assets to be held and used are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount may not be recoverable based upon an estimate of the related future undiscounted cash flows. When required, impairment losses on assets to be held and used are recognized based on the fair value of the asset as compared to its carrying value. Long-lived assets to be disposed of by sale are reported at the lower of carrying amount or fair value less cost to sell. The Company conducts its long-lived asset impairment reviews at the lowest level in which identifiable cash flows are largely independent of cash flows of other assets and liabilities.
Goodwill	Goodwill: Goodwill reflects the cost of an acquisition in excess of the aggregate fair value assigned to identifiable net assets acquired. Goodwill is assessed for impairment at least annually and as triggering events or indicators of potential impairment occur. The Company performs its annual impairment test in the fourth quarter of its fiscal year. Goodwill has been assigned to reporting units for purposes of impairment testing based upon the relative fair value of the asset to each reporting unit. Impairment of goodwill is measured according to a two-step approach. In the first step, the fair value of a reporting unit is compared to the carrying value of the reporting unit, including goodwill. The estimated fair value represents the amount at which a reporting unit could be bought or sold in a current transaction between willing parties on an arms-length basis. In estimating the fair value, the Company uses a discounted cash flow model, which is dependent on a number of assumptions including estimated future revenues and expenses, weighted average cost of capital, capital expenditures and other variables. The Company also uses a market approach in which guideline public company comparables are used in determining an estimated fair value for each reporting unit. If the carrying amount exceeds the fair value, the second step of the goodwill impairment test is performed to measure the amount of the impairment loss, if any. In the second step, the implied value of the goodwill is estimated as the fair value of the reporting unit less the fair value of all other tangible and identifiable intangible assets of the reporting unit. If the carrying amount of the goodwill exceeds the implied fair value of the goodwill, an impairment loss is recognized in an amount equal to that excess, not to exceed the carrying amount of the goodwill. The Company is subject to financial statement risk in the event that goodwill becomes impaired.
Investments in partially-owned affiliates	Investments in partially-owned affiliates: The Company has investments in joint ventures located in Asia. These joint ventures are part of the finishing segment and are accounted for using the equity method of accounting. As of December 31, 2016 and 2015 , the Company’s investment in these joint ventures was $4.8 million and $7.4 million , respectively, and is included in other assets-net in the consolidated balance sheets. Equity income is presented separately on the consolidated statements of operations.
Income taxes	Income taxes: The provision for income taxes includes federal, state, local and foreign taxes on income. Deferred taxes are recorded for the expected future tax consequences of temporary differences between the financial statement carrying amounts and the tax bases of assets and liabilities, and net operating loss and credit carryforwards available to offset future taxable income. Future tax benefits are recognized to the extent that realization of those benefits is considered to be more likely than not. A valuation allowance is provided for net deferred tax assets when it is more likely than not that the Company will not realize the benefit of such net assets. The Company recognizes interest and penalties related to unrecognized tax benefits in income tax expense.
Share-based payments	Share-based payments: The Company recognizes expense related to share-based payment transactions in which it receives employee services in exchange for equity instruments of the Company that may be settled by the issuance of such equity instruments. Share-based compensation cost for restricted stock units (“RSUs”) is measured based on the closing fair market value of the Company’s common stock on the date of grant. The Company recognizes share-based compensation cost over the award’s requisite service period on a straight-line basis for time-based RSUs and on a graded basis for RSUs that are contingent on the achievement of performance conditions. Forfeitures are recognized within compensation expense in the period the forfeitures are incurred. The Company recognizes a tax (provision)/benefit from share-based compensation (income)/expense in the consolidated statements of operations in the period the share-based compensation (income)/expense is incurred.
Fair value of financial instruments	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 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 $365.8 million and $403.3 million as of December 31, 2016 and 2015 , respectively. The Company considers the inputs related to these estimations to be Level 2 fair value measurements as they are primarily based on quoted prices for the Company’s Senior Secured Credit Facility. The valuation of the Company’s derivative financial instruments is determined using widely accepted valuation techniques, including discounted cash flow analysis on the expected cash flows of each derivative. This analysis reflects the contractual terms of the derivatives, including the period to maturity, and uses observable market-based inputs, including interest rate curves. The Company has determined that the majority of the inputs used to value its derivatives fall within Level 2 of the fair value hierarchy and therefore the Company’s derivatives are classified within Level 2.
Employee benefit plans	Employee Benefit Plans: The Company recognizes pension and post-retirement benefit income and expense and assets and obligations that are based on actuarial valuations using a December 31 measurement date and that include key assumptions regarding discount rates, expected returns on plan assets, retirement and mortality rates, future compensation increases, and health care cost trend rates. The Company reviews actuarial assumptions on an annual basis and makes modifications based on current rates and trends when appropriate. As required by GAAP, the effects of the modifications are recorded currently or amortized over future periods.
Derivative financial instruments	Derivative financial instruments: The Company recognizes all derivative financial instruments in the consolidated financial statements at fair value regardless of the purpose or intent for holding the instrument. Changes in the fair value of derivative financial instruments are either recognized periodically in income or in equity as a component of comprehensive income (loss) depending on whether the derivative financial instrument qualifies for hedge accounting, and if so, whether it qualifies as a fair value hedge or cash flow hedge. Generally, changes in fair values of derivatives accounted for as fair value hedges are recorded in income along with the portions of the changes in the fair values of the hedged items that relate to the hedged risks. Changes in fair values of derivatives accounted for as cash flow hedges, to the extent they are effective as hedges, are recorded in other comprehensive income (loss), net of deferred income taxes. Changes in fair value of derivatives not qualifying as hedges are reported in income. Cash flows from derivatives that are accounted for as cash flow or fair value hedges are included in the consolidated statements of cash flows in the same category as the item being hedged. The Company’s policy is to enter into derivatives with creditworthy institutions and not to enter into such derivatives for speculative purposes.
Foreign currency translation	Foreign currency translation: Assets and liabilities of the Company’s foreign subsidiaries, whose respective functional currencies are other than the U.S. dollar, are translated at year-end exchange rates while revenues and expenses are translated at average exchange rates. Resultant gains and losses are reflected within accumulated other comprehensive loss within the accompanying consolidated statements of shareholders’ equity.
Other comprehensive income (loss)	Other comprehensive income (loss): Other comprehensive income (loss) includes disclosure of financial information that historically has not been recognized in the calculation of net income. The Company’s other comprehensive income (loss) includes the change in unrecognized prior service costs on pension and other postretirement obligations, foreign currency translation, and fair value adjustments related to derivative instruments.
Pre-production costs related to long-term supply agreements	Pre-production costs related to long-term supply arrangements: The Company’s policy for engineering, research and development, and other design and development costs related to products that will be sold under long-term supply arrangements requires such costs to be expensed as incurred. Costs for molds, dies, and other tools used to manufacture products that will be sold under long-term supply arrangements are capitalized if the Company has title to the assets or when customer reimbursement is assured.
Product warranties	Product warranties: The Company offers warranties on the sales of certain of its products and records accruals for estimated future claims. Such accruals are established based on an evaluation of historical warranty experience and management’s estimate of level of future claims.
Revenue recognition	Revenue recognition: Revenue is recognized from product sales at the time that title and risks and rewards of ownership are transferred to the customer, generally upon shipment.
Shipping and handling fees and costs	Shipping and handling fees and costs: The Company classifies all amounts invoiced to customers related to shipping and handling as sales. Expenses for transportation of products to customers are recorded as a component of cost of goods sold.
Research and development costs	Research and development costs: Research and development costs consist of engineering and development resources and are expensed as incurred.
Advertising costs	Advertising costs: Advertising costs are charged to selling and administrative expenses as incurred
Transaction-related expenses	Transaction-related expenses: The Company incurs transaction-related expenses primarily consisting of professional service fees and costs related to business acquisition activities, including the Business Combination in 2014. The Company recognized transaction-related expenses of $0.0 million in the year ended December 31, 2016 , $0.9 million in the year ended December 31, 2015 , $2.5 million in the period June 30, 2014 through December 31, 2014 and $27.8 million in the period January 1, 2014 through June 29, 2014 . The transaction-related expenses were recognized as incurred in accordance with the applicable accounting guidance.
Use of estimates	Use of estimates: The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.
Concentration risks	Concentration risks: The Company’s operations are geographically dispersed and it has a diverse customer base. Management believes bad debt losses resulting from default by a single customer, or defaults by customers in any depressed region or business sector, would not have a material effect on the Company’s financial position, results of operations or cash flows.
Reclassification	Reclassification: Certain prior period amounts within operating activities in the statements of cash flows have been reclassified to Accrued income taxes from Other-net to conform with the current period presentation. Other reclassifications related to the adoption of recently issued accounting standards are discussed below.
Recently issued accounting standards	Recently issued accounting standards Accounting standards adopted in the current fiscal period In August 2014, the the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2014-15, “ Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern ” (“ASU 2014-15”). ASU 2014-15 provides guidance on determining when and how reporting entities must disclose going-concern uncertainties in their financial statements. The standard requires management to perform interim and annual assessments of an entity’s ability to continue as a going concern within one year of the date of issuance of the entity’s financial statements (or within one year after the date on which the financial statements are available to be issued, when applicable). Further, an entity must provide certain disclosures if there is substantial doubt about the entity’s ability to continue as a going concern. ASU 2014-15 is effective for annual periods ending after December 15, 2016, and interim periods thereafter. The adoption of this guidance did not have an impact on the Company’s consolidated financial statements. In February 2015, the FASB issued ASU 2015-02, “ Consolidation (Topic 810): Amendments to the Consolidation Analysis ” (“ASU 2015-02”), which amends existing consolidation guidance for reporting organizations such as limited partnerships and other similar entities that are required to evaluate whether they should consolidate certain legal entities. This guidance is effective for fiscal years beginning after December 15, 2015, including interim periods within that reporting period. The adoption of this guidance did not have an impact on the Company’s consolidated financial statements. In April 2015, the FASB issued ASU 2015-03, “ Simplifying the Presentation of Debt Issuance Costs ” (“ASU 2015-03”). This standard requires the presentation of debt issuance costs in the balance sheet as a deduction from the carrying amount of the related debt liability instead of as a deferred charge. The standard does not affect the recognition and measurement of debt issuance costs; therefore, the amortization of such costs continues to be reported as interest expense. This guidance is applied on a retrospective basis to all prior periods. The Company adopted ASU 2015-03 effective April 1, 2016. Accordingly, $9.1 million of debt issuance costs, previously included within other long-term assets, have been reclassified as a reduction of long-term debt in the December 31, 2015 consolidated balance sheet. In August 2015, the FASB issued ASU 2015-15, “ Presentation and Subsequent Measurement of Debt Issuance Costs Associated with Line of Credit Arrangements ” (“ASU 2015-15”). ASU 2015-15 indicates that previously issued guidance did not address presentation or subsequent measurement of debt issuance costs related to line of credit arrangements. Given the absence of authoritative guidance, the Securities and Exchange Commission (“SEC”) staff has indicated that they would not object to an entity deferring and presenting debt issuance costs as assets and amortizing the deferred costs ratably over the term of the line of credit arrangement, regardless of whether there are any outstanding borrowings on the line of credit arrangement. The Company adopted ASU 2015-15 effective April 1, 2016. There was no impact to previously reported consolidated statements of operations, consolidated statements of comprehensive loss, consolidated balance sheets, or consolidated statements of cash flows as a result of the adoption of this standard. In September 2015, the FASB issued ASU 2015-16, “ Simplifying the Accounting for Measurement Period Adjustments ” (“ASU 2015-16”). ASU 2015-16 requires an acquirer to recognize adjustments to provisional amounts that are identified during the measurement period in the reporting period in which the adjustment amounts are determined. ASU 2015-16 is effective for interim and annual periods beginning after December 15, 2015. The adoption of this guidance did not have an impact on the Company’s consolidated financial statements. In March 2016, the FASB issued ASU 2016-09, “ Compensation-Stock Compensation (Topic 718): Improvements to Employee Share-Based Payment Accounting ” (“ASU 2016-09”). This standard simplifies several aspects of the accounting for share-based payment award transactions, including recognition of income tax consequences of stock compensation, classification of awards as either equity or liabilities, accounting for forfeitures, and classification on the statement of cash flows. For public entities, ASU 2016-09 is effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2016, with early adoption permissible in any interim or annual period. The Company early adopted ASU 2016-09 effective April 1, 2016. As a result of the adoption, there was an impact of $1.1 million to the consolidated statement of cash flows for the year ended December 31, 2015 which resulted in the minimum tax withholding requirements for share vesting to be reclassified from other-net within cash flows from operating activities to other financing activities-net within cash flows from financing activities. There was no impact to previously reported consolidated statements of operations, consolidated statements of comprehensive loss, or consolidated balance sheets. Accounting standards to be adopted in future fiscal periods In May 2014, the FASB issued ASU 2014-09, “ Revenue From Contracts With Customers ” (“ASU 2014-09”). ASU 2014-09 outlines a single comprehensive model for entities to use in accounting for revenue arising from contracts with customers and supersedes most current revenue recognition guidance, including industry-specific guidance. The standard is based on the principle that an entity should recognize revenue to depict the transfer of goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. ASU 2014-09 also requires additional disclosure about the nature, amount, timing and uncertainty of revenue and cash flows arising from customer contracts, including significant judgments and changes in judgments and assets recognized from costs incurred to fulfill a contract. Entities have the option of using either a full retrospective or a modified retrospective approach for the adoption of the new standard. On July 9, 2015, the FASB voted to defer the effective date of ASU 2014-09 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 ASU becomes effective for the Company at the beginning of its 2018 fiscal year. In 2016 and 2017, the FASB issued several ASU’s related to ASU 2014-09, which simplify and provide additional guidance to companies for implementation of the standard. The Company is evaluating the recently issued guidance on practical expedients in order to select a transition method, and we currently anticipate adopting the standard in 2018. The Company is also assessing the impact that ASU 2014-09 will have on its consolidated financial statements and disclosures. This evaluation includes completing an inventory of revenue streams by like contracts to allow for ease of implementation, monitoring developments for the manufacturing industry, and evaluating potential changes to our business processes, systems, and controls to support the recognition and disclosure under the new standard. In July 2015, the FASB issued ASU 2015-11, “ Simplifying the Measurement of Inventory ” (“ASU 2015-11”). Under ASU 2015-11, inventory will be measured at the “lower of cost and net realizable value” and options that currently exist for “market value” will be eliminated. ASU 2015-11 defines net realizable value as the “estimated selling prices in the ordinary course of business, less reasonably predictable costs of completion, disposal, and transportation.” No other changes were made to the current guidance on inventory measurement. ASU 2015-11 is effective for interim and annual periods beginning after December 15, 2016. Early adoption is permitted and should be applied prospectively. The Company intends to adopt this standard at the beginning of its 2017 fiscal year and has determined that this standard will not have a significant impact on its consolidated financial statements. In January 2016, the FASB issued ASU 2016-01, “ Financial Instruments - Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities ” (“ASU 2016-01”). The updated guidance enhances the reporting model for financial instruments, which includes amendments to address aspects of recognition, measurement, presentation and disclosure. The amendment to the standard is effective for interim and annual periods beginning after December 15, 2017. The Company is currently assessing the impact that this standard will have on its consolidated financial statements. In February 2016, the FASB issued ASU 2016-02, “ Leases (Topic 842) ” (“ASU 2016-02”). ASU 2016-02 establishes new accounting and disclosure requirements for leases. This standard requires lessees to classify most leases as either finance or operating leases and to initially recognize a lease liability and right-of-use asset. Entities may elect to account for certain short-term leases (with a term of 12 months or less) using a method similar to the current operating lease model. The statements of operations will include, for finance leases, separate recognition of interest on the lease liability and amortization of the right-of use asset and for operating leases, a single lease cost, calculated so that the cost of the lease is allocated over the lease term on a straight-line basis. ASU 2016-02 is effective for annual reporting periods beginning after December 15, 2018, including interim periods within those annual reporting periods, with early adoption permitted. This standard must be applied using a modified retrospective approach, which requires recognition and measurement of leases at the beginning of the earliest period presented, with certain practical expedients available. The Company is currently working to complete an inventory of all of its lease contracts and currently intends to adopt the standard in the first quarter of fiscal 2019. The Company expects this ASU to have a material impact on its consolidated financial statements upon recognition of the lease liability and right-of-use asset for lease contracts which are currently accounted for as operating leases. In August 2016, the FASB issued ASU 2016-15, “ Statement of Cash Flows (Topic 230), Classification of Certain Cash Receipts and Cash Payments ” (“ASU 2016-15”) , which provides guidance on eight specific cash flow classification issues. ASU 2016-15 is effective for annual reporting periods beginning after December 15, 2017, with early adoption permitted. The Company currently intends to adopt this standard at the beginning of its 2018 fiscal year and has determined that this standard will not have a significant impact on its consolidated financial statements. In October 2016, the FASB issued ASU 2016-16, “ Income Taxes (Topic 740): Intra-Entity Transfers of Assets Other Than Inventory ” (“ASU 2016-16”). ASU 2016-16 will require companies to recognize the income tax effects of intercompany sales and transfers of assets other than inventory in the period in which the transfer occurs. The guidance is effective for annual periods beginning after December 15, 2017 and requires companies to apply a modified retrospective approach with a cumulative catch-up adjustment to opening retained earnings in the period of adoption. Early adoption is permitted. The Company is currently assessing the impact that this standard will have on its consolidated financial statements. In January 2017, the FASB issued ASU 2017-04, “ Intangibles — Goodwill and Other (Topic 350): Simplifying the Test for Goodwill Impairment ” (“ASU 2017-04”). ASU 2017-04 eliminates Step 2 from the goodwill impairment test. Instead, an entity should perform its annual or interim goodwill impairment test by comparing the fair value of a reporting unit with its carrying amount and recognize an impairment charge for the amount by which the carrying amount exceeds the reporting unit's fair value, not to exceed the total amount of goodwill allocated to the reporting unit. ASU 2017-04 is effective for annual periods beginning after December 15, 2019. Early adoption is permitted for goodwill impairment tests performed on testing dates after January 1, 2017. The Company is currently evaluating the planned timing of adoption of this standard. The impact of this standard on its consolidated financial statements is dependent upon the results of future tests for goodwill impairment.

Consummation of Business Comb31

Consummation of Business Combination (Tables)	12 Months Ended
	Dec. 31, 2016
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) December 31, 2014 Net sales $ 702,486 Net loss attributable to common shareholders of Jason Industries $ (9,683 )

Restructuring Costs (Tables)

Restructuring Costs (Tables)	12 Months Ended
	Dec. 31, 2016
Restructuring and Related Activities [Abstract]
Restructuring and Related Costs	These restructuring costs are presented separately on the consolidated statements of operations. 2016 Program Seating Finishing Acoustics Components Corporate Total Restructuring charges - year ended December 31, 2016 (Successor): Severance costs $ 76 $ 3,287 $ 977 $ 378 $ 597 $ 5,315 Lease termination costs — 344 — — — 344 Other costs — 1,003 56 514 — 1,573 Total $ 76 $ 4,634 $ 1,033 $ 892 $ 597 $ 7,232 The following table represents the restructuring liabilities, including both the 2016 program and previous activities: Severance Lease Other costs Total Balance - December 31, 2015, Successor $ 594 $ 1,038 $ — $ 1,632 Current period restructuring charges 5,315 344 1,573 7,232 Cash payments (4,621 ) (1,035 ) (514 ) (6,170 ) Foreign currency impact (7 ) (14 ) 26 5 Balance - December 31, 2016, Successor $ 1,281 $ 333 $ 1,085 $ 2,699 The following table presents the classification of the restructuring liabilities on the consolidated balance sheets. At December 31, 2016 , the accrual for lease termination costs relates to restructuring costs associated with a 2016 lease termination in the finishing segment. At December 31, 2015 , the accrual for lease termination costs relates to the closure of the Norwalk facility in the acoustics segment. At December 31, 2016 , the accrual for other costs of $1.1 million primarily relates to a loss contingency for certain employment matter claims within the finishing segment due to the closure of the Brazil location. Successor December 31, 2016 December 31, 2015 Severance Lease Other costs Total Severance Lease Other costs Total Restructuring liabilities: Recorded in other current liabilities $ 1,281 $ 333 $ 1,085 $ 2,699 $ 594 $ 744 $ — $ 1,338 Recorded in other long-term liabilities — — — — — 294 — 294 Total restructuring liabilities $ 1,281 $ 333 $ 1,085 $ 2,699 $ 594 $ 1,038 $ — $ 1,632

Inventories (Tables)

Inventories (Tables)	12 Months Ended
	Dec. 31, 2016
Inventory Disclosure [Abstract]
Schedule of Current Inventory	Inventories at December 31, 2016 and December 31, 2015 consisted of the following: Successor December 31, 2016 December 31, 2015 Raw material $ 37,222 $ 40,310 Work-in-process 4,175 4,809 Finished goods 32,204 35,313 Total inventories $ 73,601 $ 80,432

Property, Plant and Equipment (

Property, Plant and Equipment (Tables)	12 Months Ended
	Dec. 31, 2016
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment	Property, plant and equipment at December 31, 2016 and December 31, 2015 consisted of the following: Successor December 31, 2016 December 31, 2015 Land and improvements $ 9,631 $ 10,908 Buildings and improvements 41,928 41,082 Machinery and equipment 191,770 164,843 Construction-in-progress 5,473 23,571 248,802 240,404 Less: Accumulated depreciation (70,484 ) (44,254 ) Property, plant and equipment, net $ 178,318 $ 196,150

Goodwill and Other Intangible35

Goodwill and Other Intangible Assets (Tables)	12 Months Ended
	Dec. 31, 2016
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Goodwill	Changes in the carrying amount of goodwill by reporting segment was as follows: Seating Finishing Acoustics Components Total Balance as of December 31, 2014 (Successor) $ 58,831 $ 34,608 $ 30,176 $ 33,183 $ 156,798 Acquisition of business — 10,506 — — 10,506 Goodwill impairment (58,831 ) — — — (58,831 ) Foreign currency impact — (1,885 ) (418 ) — (2,303 ) Balance as of December 31, 2015 (Successor) $ — $ 43,229 $ 29,758 $ 33,183 $ 106,170 Goodwill impairment — (253 ) (29,849 ) (33,183 ) (63,285 ) Foreign currency impact — (819 ) 91 — (728 ) Balance as of December 31, 2016 (Successor) $ — $ 42,157 $ — $ — $ 42,157
Schedule of Other Intangible Assets	The Company’s other amortizable intangible assets consisted of the following: Successor December 31, 2016 December 31, 2015 Gross Carrying Amount Accumulated Amortization Net Gross Carrying Amount Accumulated Amortization Net Patents $ 1,880 $ (366 ) $ 1,514 $ 1,800 $ (62 ) $ 1,738 Customer relationships 110,090 (16,630 ) 93,460 110,722 (8,745 ) 101,977 Trademarks and other intangibles 57,744 (8,460 ) 49,284 58,962 (4,762 ) 54,200 Total amortized other intangible assets $ 169,714 $ (25,456 ) $ 144,258 $ 171,484 $ (13,569 ) $ 157,915
Schedule of Finite-Lived Intangible Assets, Future Amortization Expense [Table Text Block]	. Excluding the impact of any future acquisitions, the Company anticipates the annual amortization for each of the next five years and thereafter to be the following: 2017 $ 12,263 2018 12,239 2019 12,239 2020 12,239 2021 12,100 Thereafter 83,178 $ 144,258

Debt and Hedging Instruments (T

Debt and Hedging Instruments (Tables)	12 Months Ended
	Dec. 31, 2016
Debt Disclosure [Abstract]
Schedule of Debt	The Company’s debt consisted of the following: Successor December 31, 2016 December 31, 2015 First Lien Term Loans $ 303,025 $ 306,125 Second Lien Term Loans 110,000 110,000 Debt discount on Term Loans (5,002 ) (6,010 ) Deferred issuance costs on Term Loans (7,503 ) (9,087 ) Foreign debt 23,303 29,731 Capital lease obligations 1,301 1,577 Total debt 425,124 432,336 Less: Current portion (8,179 ) (6,186 ) Total long-term debt $ 416,945 $ 426,150 The Company has the following foreign debt obligations, including various overdraft facilities and term loans: Successor December 31, 2016 December 31, 2015 Germany $ 21,469 $ 27,622 Mexico 850 1,450 India 834 16 Brazil 49 407 Other 101 236 Total foreign debt $ 23,303 $ 29,731
Schedule of Maturities of Long-term Debt	Future annual maturities of long-term debt outstanding at December 31, 2016 are as follows: 2017 $ 8,179 2018 6,202 2019 7,623 2020 5,799 2021 293,086 Thereafter 116,740 Total future annual maturities of long term debt outstanding 437,629 Less: Debt discounts on Term Loans (5,002 ) Less: Deferred issuance costs on Term Loans (7,503 ) Total debt $ 425,124
Schedule of Interest Rate Swaps	See the amounts recorded on the consolidated balance sheets within the table below: Successor December 31, 2016 December 31, 2015 Interest rate swaps: Recorded in other current liabilities $ 1,916 $ — Recorded in other long-term liabilities 133 324 Total derivatives designated as hedging instruments $ 2,049 $ 324

Lease Obligations Lease Obligat

Lease Obligations Lease Obligations (Tables)	12 Months Ended
	Dec. 31, 2016
Leases [Abstract]
Schedule of Future Minimum Lease Payments for Operating Leases	Future minimum lease payments required under long-term operating leases in effect at December 31, 2016 are as follows: 2017 $ 9,557 2018 8,147 2019 7,352 2020 6,962 2021 6,140 Thereafter 12,409 $ 50,567

Shareholders' Equity (Tables)

Shareholders' Equity (Tables)	12 Months Ended
	Dec. 31, 2016
Equity [Abstract]
Dividends Paid	The Company paid the following dividends on the Series A Preferred Stock during the years ended December 31, 2016 and 2015 and the period from June 30, 2014 through December 31, 2014: Payment Date Record Date Amount Per Share Total Dividends Paid October 1, 2014 August 15, 2014 $20.22 $910 January 1, 2015 November 15, 2014 $20.00 $900 April 1, 2015 February 15, 2015 $20.00 $900 July 1, 2015 May 15, 2015 $20.00 $900 October 1, 2015 August 15, 2015 $20.00 $900 January 1, 2016 November 15, 2015 $20.00 $900 April 1, 2016 February 15, 2016 $20.00 $900 July 1, 2016 May 15, 2016 $20.00 $900 October 1, 2016 August 15, 2016 $20.00 $900
Schedule of Accumulated Other Comprehensive Income (Loss)	The changes in the components of accumulated other comprehensive loss, net of taxes, were as follows: Employee retirement plan adjustments Foreign currency translation adjustments Net unrealized gains (losses) on cash flow hedges Total Balance at December 31, 2013, Predecessor $ (156 ) $ 630 $ — $ 474 Other comprehensive loss before reclassifications (792 ) (465 ) — (1,257 ) Amount reclassified from accumulated other comprehensive income 105 — — 105 Cumulative foreign currency translation adjustments associated with joint ventures sold — (591 ) — (591 ) Balance at June 29, 2014, Predecessor (843 ) (426 ) — (1,269 ) Elimination of predecessor accumulated other comprehensive income 843 426 — 1,269 Other comprehensive loss before reclassifications (1,434 ) (10,631 ) (12,065 ) Balance at December 31, 2014, Successor (1,434 ) (10,631 ) — (12,065 ) Other comprehensive loss before reclassifications 398 (9,606 ) (273 ) (9,481 ) Amount reclassified from accumulated other comprehensive income (15 ) — 105 90 Balance at December 31, 2015, Successor (1,051 ) (20,237 ) (168 ) (21,456 ) Other comprehensive loss before reclassifications (545 ) (4,013 ) (870 ) (5,428 ) Amount reclassified from accumulated other comprehensive income 5 — — 5 Exchange of common stock of JPHI Holdings, Inc. for common stock of Jason Industries, Inc. (186 ) (3,154 ) (153 ) (3,493 ) Balance at December 31, 2016, Successor $ (1,777 ) $ (27,404 ) $ (1,191 ) $ (30,372 )

Share Based Compensation (Table

Share Based Compensation (Tables)	12 Months Ended
	Dec. 31, 2016
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 (income) expense: Successor Year Ended December 31, 2016 Year Ended December 31, 2015 June 30, 2014 Restricted Stock Units $ 1,300 $ 2,689 $ 1,570 Adjusted EBITDA Vesting Awards (2,399 ) 899 1,416 Stock Price Vesting Awards 101 1,319 1,140 ROIC Vesting Awards — — — Subtotal (998 ) 4,907 4,126 Impact of accelerated vesting (1) 246 3,062 — Total share-based compensation (income) expense $ (752 ) $ 7,969 $ 4,126 Total income tax (provision) benefit recognized $ (294 ) $ 3,041 $ 1,348 (1) For the year ended December 31, 2015, primarily represents the impact of the acceleration of certain vesting schedules for RSUs and stock price vesting awards related to the transition of the Company’s former CEO and CFO.
Schedule of Nonvested Restricted Stock Units Activity	The following table summarizes RSU activity: Successor For the Year Ended For the Year Ended June 30, 2014 Through December 31, 2014 Shares (thousands) Weighted-Average Grant Date Fair Value Shares (thousands) Weighted-Average Grant Date Fair Value Shares (thousands) Weighted-Average Grant Date Fair Value Outstanding at beginning of period 401 $ 8.70 762 $ 10.50 — $ — Granted 375 3.75 216 6.39 762 10.50 Vested (211 ) 7.62 (582 ) 10.50 — — Deferred 62 4.24 67 10.55 — — Forfeited (73 ) 9.04 (62 ) 7.84 — — Outstanding at end of period 554 $ 5.22 401 $ 8.70 762 $ 10.50
Schedule of Nonvested Performance Share Unit Awards	The following table summarizes stock price vesting awards activity: Successor For the Year Ended Shares (thousands) Weighted-Average Grant Date Fair Value Nonvested balance - beginning — $ — Granted 599 3.62 Vested — — Forfeited (86 ) 3.46 Nonvested balance - end 513 $ 3.65 The following table summarizes stock price vesting awards activity: Successor For the Year Ended For the Year Ended June 30, 2014 Through Shares (thousands) Weighted-Average Grant Date Fair Value Shares (thousands) Weighted-Average Grant Date Fair Value Shares (thousands) Weighted-Average Grant Date Fair Value Nonvested balance - beginning 878 $ 3.27 810 $ 3.54 — $ — Granted — — 95 1.08 810 3.54 Vested — — — — — — Forfeited (537 ) 3.54 (27 ) 3.54 — — Nonvested balance - end 341 $ 2.85 878 $ 3.27 810 $ 3.54 The following table summarizes adjusted EBITDA vesting awards activity: Successor For the Year Ended For the Year Ended June 30, 2014 Through Shares (thousands) Weighted-Average Grant Date Fair Value Shares (thousands) Weighted-Average Grant Date Fair Value Shares (thousands) Weighted-Average Grant Date Fair Value Outstanding at beginning of period 871 $ 9.81 1,216 $ 10.49 — $ — Granted — — 142 6.33 1,216 10.49 Vested — — — — — — Forfeited (148 ) 10.49 (487 ) 10.49 — — Outstanding at end of period 723 $ 9.67 871 $ 9.81 1,216 $ 10.49
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: Successor For the Year Ended June 30, 2014 Through December 31, 2014 Risk-free interest rate 0.24% - 1.33% 0.88 % Weighted average volatility 27 % 17 % Dividend yield — —

Earnings per Share (Tables)

Earnings per Share (Tables)	12 Months Ended
	Dec. 31, 2016
Earnings Per Share [Abstract]
Schedule of earnings per share, basic and diluted	The reconciliation of the numerator and denominator of the basic and diluted loss per share calculation and the anti-dilutive shares is as follows: Successor Predecessor Year Ended December 31, 2016 Year Ended December 31, 2015 June 30, 2014 Through December 31, 2014 January 1, 2014 Through June 29, 2014 Net loss per share available to Jason Industries common shareholders Basic and diluted loss per share $ (3.13 ) $ (3.53 ) $ (0.61 ) $ (4,955 ) Numerator: Net loss available to common shareholders of Jason Industries $ (70,479 ) $ (78,058 ) $ (13,428 ) $ (4,955 ) Denominator: Basic and diluted weighted-average shares outstanding 22,507 22,145 21,991 1 Weighted average number of anti-dilutive shares excluded from denominator: Warrants to purchase Jason Industries common stock 13,994 13,994 13,994 — Conversion of Series A 8% Perpetual Convertible Preferred (1) 3,656 3,653 3,653 — Conversion of JPHI Rollover Shares convertible to Jason Industries common stock (2) 3,427 3,486 3,486 — Restricted stock units 503 589 762 — Performance share units 1,917 1,540 2,026 — Total 23,497 23,262 23,921 —

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2016
Income Tax Disclosure [Abstract]
Schedule of Income before Income Tax, Domestic and Foreign	The consolidated loss before income taxes consisted of the following: Successor Predecessor Year Ended December 31, 2016 Year Ended December 31, 2015 June 30, 2014 Through December 31, 2014 January 1, 2014 Through June 29, 2014 Domestic $ (93,639 ) $ (126,334 ) $ (26,273 ) $ (19,647 ) Foreign 9,785 14,478 4,404 14,119 Loss before income taxes $ (83,854 ) $ (111,856 ) $ (21,869 ) $ (5,528 )
Schedule of Components of Income Tax Expense (Benefit)	The consolidated benefit for income taxes included within the consolidated statements of operations consisted of the following: Successor Predecessor Year Ended December 31, 2016 Year Ended December 31, 2015 June 30, 2014 Through December 31, 2014 January 1, 2014 Through June 29, 2014 Current Federal $ — $ 161 $ (469 ) $ 1,157 State 57 104 103 102 Foreign 7,759 5,703 2,261 3,278 Total current income tax provision 7,816 5,968 1,895 4,537 Deferred Federal (9,059 ) (24,548 ) (8,023 ) (4,618 ) State (1,781 ) (3,196 ) (1,584 ) (598 ) Foreign (3,133 ) (479 ) (177 ) 106 Total deferred income tax benefit (13,973 ) (28,223 ) (9,784 ) (5,110 ) Total income tax benefit $ (6,157 ) $ (22,255 ) $ (7,889 ) $ (573 )
Schedule of Effective Income Tax Rate Reconciliation	A reconciliation of income taxes at the Federal statutory rate to the effective tax rate is summarized as follows: Successor Predecessor Year Ended December 31, 2016 Year Ended December 31, 2015 June 30, 2014 Through December 31, 2014 January 1, 2014 Through June 29, 2014 Tax at Federal statutory rate of 35% 35.0 % 35.0 % 35.0 % 35.0 % State taxes - net of Federal benefit 1.5 2.7 3.9 8.0 Research and development incentives 0.5 0.4 1.5 2.1 Manufacturer's deduction — — — (0.8 ) Foreign rate differential 1.1 0.8 1.2 23.3 Non-deductible transaction costs — — — (45.3 ) Valuation allowances (1.8 ) 0.2 0.8 (8.5 ) Tax rate change 0.6 (1.0 ) 0.4 (1.5 ) Decrease (increase) in tax reserves 1.0 (0.2 ) (2.0 ) 19.0 Stock compensation expense (0.6 ) (0.7 ) (0.9 ) (7.6 ) U.S. taxation of foreign earnings (1) (3.6 ) (0.5 ) — (11.9 ) Non-deductible meals and entertainment (0.1 ) (0.1 ) (0.4 ) (0.7 ) Non-deductible impairment charges (2) (25.7 ) (16.2 ) — — Other (0.6 ) (0.5 ) (3.4 ) (0.7 ) Effective tax rate 7.3 % 19.9 % 36.1 % 10.4 % (1) During the year ended December 31, 2016 , the U.S. taxation of foreign earnings includes the recognition of a deferred tax liability for foreign earnings of the Company’s non-majority owned joint venture holding that are no longer considered permanently reinvested. (2) During the years ended December 31, 2016 and 2015 , the non-deductible impairment charges are related to the impairment of goodwill and other intangible assets.
Schedule of Deferred Tax Assets and Liabilities	The Company’s temporary differences which gave rise to deferred tax assets and liabilities were as follows: Successor December 31, 2016 December 31, 2015 Deferred tax assets Accrued expenses and reserves $ 3,832 $ 2,692 Postretirement and postemployment benefits 2,662 3,031 Employee benefits 2,844 7,373 Inventories 2,710 2,826 Other assets 3,310 2,647 Operating loss and credit carryforwards 22,510 12,219 Gross deferred tax assets 37,868 30,788 Less valuation allowance (4,879 ) (3,703 ) Deferred tax assets 32,989 27,085 Deferred tax liabilities Property, plant and equipment (25,993 ) (32,551 ) Intangible assets and other liabilities (46,376 ) (51,374 ) Foreign investments (2,109 ) (259 ) Deferred tax liabilities (74,478 ) (84,184 ) Net deferred tax liability $ (41,489 ) $ (57,099 ) Amounts recognized in the statement of financial position consist of: Other assets - net $ 1,258 $ 430 Deferred income taxes (42,747 ) (57,529 ) Net amount recognized $ (41,489 ) $ (57,099 )
Schedule of Unrecognized Tax Benefits Roll Forward	Changes in the Company’s gross liability for unrecognized tax benefits, excluding interest and penalties, are as follows for the years ended December 31, 2016 , 2015 and 2014 : Successor Predecessor Year Ended December 31, 2016 Year Ended December 31, 2015 June 30, 2014 Through December 31, 2014 January 1, 2014 Through June 29, 2014 Balance at beginning of period $ 2,928 $ 2,743 $ 2,020 $ 3,691 Additions (reductions) based on tax positions related to current year 126 (28 ) 357 204 Additions based on tax positions related to prior years — 55 — 271 Additions recognized in acquisition accounting — 323 508 — Reductions in tax positions - settlements — (111 ) (106 ) (1,684 ) Reductions related to lapses of statute of limitations (1,173 ) (54 ) (36 ) (462 ) Balance at end of period $ 1,881 $ 2,928 $ 2,743 $ 2,020
Summary of Open Tax Years	The Company does not expect the results of these examinations to have a material impact on the Company. Tax Jurisdiction Open Tax Years Brazil 2012 - 2016 France 2012 - 2016 Germany 2012 - 2016 Mexico 2011 - 2016 Sweden 2011 - 2016 United Kingdom 2015 - 2016 United States (federal) 2013 - 2016 United States (state and local) 2012 - 2016

Employee Benefit Plans (Tables)

Employee Benefit Plans (Tables)	12 Months Ended
	Dec. 31, 2016
Defined Benefit Plan Disclosure [Line Items]
Schedule of Expected Benefit Payments	Estimated projected benefit payments from the plans as of December 31, 2016 are as follows: 2017 $ 1,205 2018 1,172 2019 1,132 2020 1,310 2021 1,272 2022-2026 6,288
Pension Plan
Defined Benefit Plan Disclosure [Line Items]
Schedule Of Changes In Projected Benefit Obligations And Plan Assets	The table that follows contains the accumulated benefit obligation and reconciliations of the changes in projected benefit obligation, the changes in plan assets and funded status: U.S. Plans Non-U.S. Plans Successor Successor Year Ended Year Ended Year Ended Year Ended Accumulated benefit obligation $ 10,626 $ 10,824 $ 13,162 $ 12,988 Change in projected benefit obligation Projected benefit obligation at beginning of year $ 10,824 $ 11,508 $ 12,988 $ 14,548 Service cost — — 155 125 Interest cost 425 410 391 384 Actuarial loss (gain) 70 (419 ) 1,842 (430 ) Benefits paid (693 ) (675 ) (506 ) (596 ) Other — — 7 — Currency translation adjustment — — (1,345 ) (1,043 ) Projected benefit obligation at end of year $ 10,626 $ 10,824 $ 13,532 $ 12,988 Change in plan assets Fair value of plan assets at beginning of year 8,985 10,019 6,393 6,691 Actual return on plan assets 906 (319 ) 940 94 Employer and employee contributions 145 — 497 517 Benefits paid (693 ) (675 ) (510 ) (581 ) Other (61 ) (40 ) — — Currency translation adjustment — — (1,004 ) (328 ) Fair value of plan assets at end of year $ 9,282 $ 8,985 $ 6,316 $ 6,393 Funded Status $ (1,344 ) $ (1,839 ) $ (7,216 ) $ (6,595 ) Weighted-average assumptions Discount rates 3.71%-3.90% 3.87%-4.15% 1.70%-2.60% 2.20%-3.70% Rate of compensation increase N/A N/A 2.00%-3.90% 2.00%-3.60% Amounts recognized in the statement of financial position consist of: Non-current assets 1,409 837 — — Other current liabilities — — (65 ) (68 ) Other long-term liabilities (2,753 ) (2,676 ) (7,151 ) (6,527 ) Net amount recognized $ (1,344 ) $ (1,839 ) $ (7,216 ) $ (6,595 )
Schedule of Net Benefit Costs	The following table contains the components of net periodic benefit cost: U.S. Plans Non-U.S. Plans Successor Predecessor Successor Predecessor Year Ended Year Ended June 30, 2014 Through December 31, 2014 January 1, 2014 Through June 29, 2014 Year Ended Year Ended June 30, 2014 Through December 31, 2014 January 1, 2014 Through June 29, 2014 Components of Net Periodic Benefit Cost Service cost $ — $ — $ — $ — $ 155 $ 125 $ 93 $ 85 Interest cost 425 410 207 226 391 384 243 285 Expected return on plan assets (513 ) (580 ) (311 ) (319 ) (253 ) (255 ) (6 ) (166 ) Amortization of actuarial gain/loss 27 — — — 7 — — 130 Recognized net actuarial loss/ settlements/curtailments — — — (2 ) — — — (20 ) Net periodic (benefit) cost $ (61 ) $ (170 ) $ (104 ) $ (95 ) $ 300 $ 254 $ 330 $ 314 Weighted-average assumptions Discount rates 3.87%-4.15% 3.52%-3.75% 3.73%-4.00% 4.50% 2.20%-3.70% 2.10%-3.50% 2.80%-4.30% 3.50%-4.60% Rate of compensation increase N/A N/A N/A N/A 2.00%-3.60% 2.00%-3.70% 2.00%-3.90% 2.00%-4.00% Expected long-term rates or return 5.50%-7.00% 5.00%-8.00% 5.25%-8.00% 5.25%-8.00% 4.00%-4.20% 3.90%-4.50% 4.50%-4.90% 4.50%-5.20%
Schedule of Amounts Recognized in Other Comprehensive Income (Loss)	The net amounts recognized in accumulated other comprehensive loss related to the Company’s defined benefit pension plans consisted of the following: Successor Predecessor Year Ended December 31, 2016 Year Ended December 31, 2015 June 30, 2014 Through December 31, 2014 January 1, 2014 Unrecognized loss $ 1,994 $ 1,364 $ 1,441 $ 606
Schedule of Allocation of Plan Assets	The Company’s pension plan asset allocations by asset category at December 31, 2016 and 2015 are as follows: Successor U.S. Plans Non-U.S. Plans 2016 2015 2016 2015 Equity securities 56.0 % 52.2 % 45.5 % 45.9 % Debt securities 35.1 % 40.9 % 50.7 % 50.2 % Other 8.9 % 6.9 % 3.8 % 3.9 %
Schedule of Fair Value Of Pension Plan Assets By Asset Category	The fair values of pension plan assets by asset category at December 31, 2016 and 2015 are as follows: Total as of December 31, 2016 Level 1 Level 2 Level 3 Cash and cash equivalents $ 842 $ 842 $ — $ — Accrued dividends 3 3 — — Global equities 8,066 8,066 — — Fixed income securities 6,461 — 6,461 — Group annuity/insurance contracts 226 — — 226 Total $ 15,598 $ 8,911 $ 6,461 $ 226 Total as of December 31, 2015 Level 1 Level 2 Level 3 Cash and cash equivalents $ 635 $ 635 $ — $ — Accrued dividends 3 3 — — Global equities 7,626 7,626 — — Fixed income securities 6,879 — 6,879 — Group annuity/insurance contracts 235 — — 235 Total $ 15,378 $ 8,264 $ 6,879 $ 235
Schedule of Changes in Fair Value of Plan Assets	The fair value measurement of plan assets using significant unobservable inputs (Level 3) changed during 2016 due to the following: Beginning balance, December 31, 2015 (Successor) $ 235 Actual return on assets related to assets still held 11 Purchases, sales and settlements (20 ) Ending balance, December 31, 2016 (Successor) $ 226
Schedule of Expected Benefit Payments	The Company’s cash contributions to its postretirement benefit plan in 2017 are not yet determined but are expected to equal the projected benefits from the plan. Estimated projected benefit payments from the plan at December 31, 2016 are as follows: 2017 $ 212 2018 199 2019 187 2020 175 2021 163 2022-2026 665
Postretirement Health Coverage And Life Insurance Plan
Defined Benefit Plan Disclosure [Line Items]
Schedule Of Changes In Projected Benefit Obligations And Plan Assets	The table that follows contains the accumulated benefit obligation and reconciliations of the changes in projected benefit obligation, the changes in plan assets and funded status: Successor Year Ended Year Ended Accumulated benefit obligation $ 1,972 $ 2,094 Change in projected benefit obligation Projected benefit obligation at beginning of year $ 2,094 $ 2,808 Interest cost 76 92 Actuarial gain (37 ) (634 ) Benefits paid (161 ) (172 ) Curtailment — — Projected benefit obligation at end of year $ 1,972 $ 2,094 Change in plan assets Employer contributions $ 161 $ 172 Benefits paid (161 ) (172 ) Fair value of plan assets at end of year $ — $ — Funded Status $ (1,972 ) $ (2,094 ) Weighted-average assumptions Discount rates 3.64 % 3.82 % Amounts recognized in the statement of financial position consist of: Other current liabilities $ (208 ) $ (211 ) Other long-term liabilities (1,764 ) (1,883 ) Net amount recognized $ (1,972 ) $ (2,094 )
Schedule of Net Benefit Costs	The table that follows contains the components of net periodic benefit costs: Successor Predecessor Year Ended Year Ended June 30, 2014 Through December 31, 2014 January 1, 2014 Through June 29, 2014 Components of net periodic benefit cost Interest cost $ 76 $ 92 $ 44 $ 54 Amortization of the net loss from earlier periods (13 ) 1 — 5 Net periodic benefit cost $ 63 $ 93 $ 44 $ 59 Weighted-average assumptions Discount rates 3.82 % 3.82 % 3.44 % 4.25 %
Other Postretirement Benefit Plan
Defined Benefit Plan Disclosure [Line Items]
Schedule of Amounts Recognized in Other Comprehensive Income (Loss)	The net amounts recognized in accumulated other comprehensive loss related to the Company’s other postretirement healthcare and life insurance plans consisted of the following: Successor Predecessor Year Ended Year Ended June 30, 2014 Through December 31, 2014 January 1, 2014 Through June 29, 2014 Unrecognized (gain) loss $ (217 ) $ (214 ) $ 174 $ 240

Business Segments, Geographic43

Business Segments, Geographic and Customer Information (Tables)	12 Months Ended
	Dec. 31, 2016
Segment Reporting [Abstract]
Schedule of Net Sales by Reportable Segment	Net sales relating to the Company’s reportable segments are as follows: Successor Predecessor Year Ended December 31, 2016 Year Ended December 31, 2015 June 30, 2014 Through December 31, 2014 January 1, 2014 Through June 29, 2014 Net sales Seating $ 161,050 $ 176,792 $ 67,033 $ 104,878 Finishing 196,883 191,394 90,895 96,692 Acoustics 249,919 218,047 108,807 109,930 Components 97,667 122,133 58,600 65,651 $ 705,519 $ 708,366 $ 325,335 $ 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 Year Ended December 31, 2016 Year Ended December 31, 2015 June 30, 2014 Through December 31, 2014 January 1, 2014 Through June 29, 2014 Segment Adjusted EBITDA Seating $ 16,122 $ 19,766 $ 8,337 $ 17,668 Finishing 24,200 25,799 12,542 13,732 Acoustics 27,202 27,515 8,912 9,676 Components 14,249 20,943 6,921 10,324 $ 81,773 $ 94,023 $ 36,712 $ 51,400 Interest expense (1,561 ) (1,870 ) (1,022 ) (1,269 ) Depreciation and amortization (43,202 ) (44,938 ) (20,291 ) (12,796 ) Impairment charges (63,285 ) (94,126 ) — — Loss on disposal of property, plant and equipment - net (869 ) (109 ) (57 ) (336 ) Restructuring (6,634 ) (3,800 ) (1,131 ) (2,554 ) Transaction-related expenses — (789 ) (27 ) (242 ) Integration and other restructuring costs (1,621 ) (2,713 ) (9,921 ) (2,575 ) Gain from sale of joint ventures — — — 3,508 Total segment (loss) income before income taxes (35,399 ) (54,322 ) 4,263 35,136 Corporate general and administrative expenses (17,613 ) (12,860 ) (4,263 ) (7,032 ) Corporate interest expense (30,282 ) (29,965 ) (15,150 ) (6,032 ) Corporate depreciation (344 ) (310 ) (84 ) (57 ) Corporate restructuring (598 ) — — — Corporate transaction-related expenses — (97 ) (2,506 ) (27,541 ) Corporate integration and other restructuring (359 ) (6,333 ) — — Corporate loss on disposal of property, plant and equipment (11 ) — — (2 ) Corporate share based compensation 752 (7,969 ) (4,129 ) — Loss before income taxes $ (83,854 ) $ (111,856 ) $ (21,869 ) $ (5,528 ) Other financial information relating to the Company’s reportable segments is as follows at December 31, 2016 and 2015 , for the years ended December 31, 2016 and 2015 , and for the periods June 30, 2014 through December 31, 2014 and January 1, 2014 through June 29, 2014, respectively: Successor Predecessor Year Ended December 31, 2016 Year Ended December 31, 2015 June 30, 2014 Through December 31, 2014 January 1, 2014 Through June 29, 2014 Depreciation and amortization Seating $ 8,894 $ 13,693 $ 6,900 $ 3,571 Finishing 13,198 11,407 4,711 2,824 Acoustics 11,283 11,251 4,859 2,838 Components 9,827 8,587 3,821 3,562 Corporate 344 310 84 57 $ 43,546 $ 45,248 $ 20,375 $ 12,852 Successor Predecessor Year Ended December 31, 2016 Year Ended December 31, 2015 June 30, 2014 Through December 31, 2014 January 1, 2014 Through June 29, 2014 Capital expenditures Seating $ 3,602 $ 3,804 $ 2,115 $ 1,060 Finishing 5,943 9,090 3,990 3,151 Acoustics 6,058 14,881 6,063 4,098 Components 2,950 4,875 3,037 2,671 General Corporate 1,227 136 154 18 $ 19,780 $ 32,786 $ 15,359 $ 10,998 Successor December 31, 2016 December 31, 2015 Assets Seating $ 105,184 $ 119,019 Finishing 233,045 248,210 Acoustics 172,769 206,117 Components 81,450 124,480 Total segments 592,448 697,826 Corporate and eliminations (8,117 ) (734 ) Consolidated $ 584,331 $ 697,092
Reconciliation of Revenue from Segments to Consolidated	Net sales and long-lived asset information by geographic area are as follows at December 31, 2016 and 2015 , for the years ended December 31, 2016 and 2015 , and for the periods June 30, 2014 through December 31, 2014 and January 1, 2014 through June 29, 2014, respectively: Successor Predecessor Year Ended December 31, 2016 Year Ended December 31, 2015 June 30, 2014 Through December 31, 2014 January 1, 2014 Through June 29, 2014 Net sales by region United States $ 492,667 $ 510,526 $ 231,920 $ 273,868 Europe 154,307 138,578 62,263 70,813 Mexico 49,594 48,242 23,728 25,258 Other 8,951 11,020 7,424 7,212 $ 705,519 $ 708,366 $ 325,335 $ 377,151
Reconciliation of Assets from Segment to Consolidated	Successor December 31, 2016 December 31, 2015 Long-lived assets United States $ 219,591 $ 245,307 Europe 85,133 94,804 Mexico 13,734 10,434 Other 4,118 3,520 $ 322,576 $ 354,065

Summary of Significant Accoun44

Summary of Significant Accounting Policies (Details) $ in Thousands	6 Months Ended		12 Months Ended
	Dec. 31, 2014USD ($)	Jun. 29, 2014USD ($)	Dec. 31, 2016USD ($)segmentcountry	Dec. 31, 2015USD ($)	Dec. 31, 2014Joint_Venture
Successor
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Number of reportable segments | segment			4
Number of countries Jason operates in | country			14
Fair value of total debt			$ 365,800	$ 403,300
Advertising expense	$ 1,200	$ 1,300	1,900	2,700
Transaction-related expenses	2,533		$ 0	$ 886
Successor | Customer Concentration Risk | Customer A | Accounts Receivable
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Concentration risk, percentage			12.00%	15.00%
Successor | Customer Concentration Risk | Customer B | Accounts Receivable
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Concentration risk, percentage			12.00%
Successor | Accounts Payable
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Bank overdrafts			$ 5,500	$ 7,600
Successor | Other Assets - Net
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Equity method investments			4,800	7,400
Predecessor
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Number of entities in disposal group | Joint_Venture					2
Transaction-related expenses		27,783
Predecessor | Selling, General and Administrative Expenses
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Research and development expense	$ 2,100	$ 2,700	$ 4,200	$ 5,000

Summary of Significant Accoun45

Summary of Significant Accounting Policies (Useful Lives of Assets) (Details) - Successor	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Customer A | Customer Concentration Risk | Accounts Receivable
Property, Plant and Equipment [Line Items]
Concentration risk, percentage	12.00%	15.00%
Patents
Property, Plant and Equipment [Line Items]
Intangible asset, useful life	7 years
Customer relationships | Minimum
Property, Plant and Equipment [Line Items]
Intangible asset, useful life	10 years
Customer relationships | Maximum
Property, Plant and Equipment [Line Items]
Intangible asset, useful life	15 years
Trademarks and other intangibles | Minimum
Property, Plant and Equipment [Line Items]
Intangible asset, useful life	5 years
Trademarks and other intangibles | Maximum
Property, Plant and Equipment [Line Items]
Intangible asset, useful life	18 years
Buildings and improvements | Minimum
Property, Plant and Equipment [Line Items]
Property, plant and equipment, useful life	2 years
Buildings and improvements | Maximum
Property, Plant and Equipment [Line Items]
Property, plant and equipment, useful life	40 years
Machinery and equipment | Minimum
Property, Plant and Equipment [Line Items]
Property, plant and equipment, useful life	2 years
Machinery and equipment | Maximum
Property, Plant and Equipment [Line Items]
Property, plant and equipment, useful life	10 years

Summary of Significant Accoun46

Summary of Significant Accounting Policies Summary of Significant Accounting Policies (New Accounting Pronouncements) (Details) $ in Millions	12 Months Ended
	Dec. 31, 2015USD ($)
Accounting Standards Update 2015-03 | Long-term Debt
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Debt issuance costs	$ 9.1
Accounting Standards Update 2015-03 | Other Noncurrent Assets
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Debt issuance costs	(9.1)
New Accounting Pronouncement, Early Adoption, Effect | Accounting Standards Update 2016-09
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Net cash provided by (used in) operating activities	$ (1.1)

Consummation of Business Comb47

Consummation of Business Combination (Details)	Jun. 30, 2014USD ($)shares	Dec. 31, 2016shares	Dec. 31, 2014USD ($)	Jun. 29, 2014USD ($)
Successor
Business Acquisition [Line Items]
Noncontrolling interests in JPHI Holdings, Inc.	$ 35,780,000
Successor | Secured Debt
Business Acquisition [Line Items]
Maximum borrowing capacity	460,000,000
Successor | Series A Preferred Stock
Business Acquisition [Line Items]
Preferred stock, dividend rate, percentage		8.00%
Successor | Jason
Business Acquisition [Line Items]
Total purchase price	536,000,000
Noncontrolling interests in JPHI Holdings, Inc.	$ 35,800,000
Transaction costs			$ 1,200,000
Percentage of voting interests acquired	83.10%
Noncontrolling interest, percentage of voting interests following acquisition	16.90%	6.00%
Rollover equity conversion ratio	1
Net sales			702,486,000
Successor | Jason | Acquisition-related Costs
Business Acquisition [Line Items]
Net sales			$ 38,400,000
Successor | Jason | Series A Preferred Stock
Business Acquisition [Line Items]
Ownership of shares (in shares) | shares	45,000
Preferred stock, dividend rate, percentage	8.00%
Successor | Jason | JPHI Holdings, Inc.
Business Acquisition [Line Items]
Percentage of voting interests acquired	100.00%
Ownership of shares (in shares) | shares	3,485,623	1,084,007
Predecessor | Jason
Business Acquisition [Line Items]
Transaction costs				$ 27,800,000

Consummation of Business Comb48

Consummation of Business Combination (Pro Forma) (Details) - Jason - Successor $ in Thousands	12 Months Ended
	Dec. 31, 2014USD ($)
Business Acquisition, Pro Forma Information [Abstract]
Net sales	$ 702,486
Net loss attributable to common shareholders of Jason Industries	$ (9,683)

Acquisitions (Details)

Acquisitions (Details) - Successor - USD ($)	May 29, 2015	Mar. 25, 2015	Dec. 31, 2014	Dec. 31, 2016	Dec. 31, 2015
Business Acquisition [Line Items]
Cash consideration paid for acquisition			$ 0	$ 0	$ 34,763,000
Transaction-related expenses			2,533,000	0	886,000
Net sales			$ 325,335,000	705,519,000	708,366,000
DRONCO
Business Acquisition [Line Items]
Cash consideration paid for acquisition	$ 34,400,000
Transaction-related expenses				0	900,000
Net sales				$ 38,500,000	$ 24,100,000
Herold Partco Manufacturing, Inc.
Business Acquisition [Line Items]
Total purchase price		$ 400,000

Sale of Joint Ventures (Details

Sale of Joint Ventures (Details) - Predecessor $ in Thousands	1 Months Ended		6 Months Ended	12 Months Ended
	Mar. 31, 2014USD ($)	Jan. 31, 2014USD ($)	Jun. 29, 2014USD ($)	Dec. 31, 2014Joint_Venture
Schedule of Equity Method Investments [Line Items]
Number of entities in disposal group | Joint_Venture				2
Equity income			$ 831
Proceeds from sale of joint ventures			11,500
Gain from sale of joint ventures			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 joint ventures		$ 7,500
Joint Venture B
Schedule of Equity Method Investments [Line Items]
Proceeds from sale of joint ventures	$ 4,000

Restructuring Costs Narrative (

Restructuring Costs Narrative (Details) - USD ($) $ in Thousands	3 Months Ended	6 Months Ended		12 Months Ended
	Dec. 31, 2016	Dec. 31, 2014	Jun. 29, 2014	Dec. 31, 2016	Dec. 31, 2015
Predecessor
Restructuring Cost and Reserve [Line Items]
Restructuring			$ 2,554
Predecessor | Other Restructuring
Restructuring Cost and Reserve [Line Items]
Restructuring			1,294
Predecessor | Employee Severance
Restructuring Cost and Reserve [Line Items]
Restructuring			629
Predecessor | Contract Termination
Restructuring Cost and Reserve [Line Items]
Restructuring			$ 651
Successor
Restructuring Cost and Reserve [Line Items]
Restructuring		$ 1,131		$ 7,232	$ 3,800
Restructuring reserve	$ 2,699			2,699	1,632
Successor | Other Current Liabilities
Restructuring Cost and Reserve [Line Items]
Restructuring reserve	2,699			2,699	1,338
Successor | Other Restructuring
Restructuring Cost and Reserve [Line Items]
Restructuring		302		1,573	1,000
Restructuring reserve	1,085			1,085	0
Successor | Other Restructuring | Other Current Liabilities
Restructuring Cost and Reserve [Line Items]
Restructuring reserve	1,085			1,085	0
Successor | Facility Closing | Finishing
Restructuring Cost and Reserve [Line Items]
Accelerated depreciation	700
Integration and restructuring costs	700
Successor | Facility Closing | Cost of Sales | Finishing
Restructuring Cost and Reserve [Line Items]
Restructuring	1,400
Successor | Employee Severance
Restructuring Cost and Reserve [Line Items]
Restructuring		$ 829		5,315	1,570
Restructuring reserve	1,281			1,281	594
Successor | Employee Severance | Other Current Liabilities
Restructuring Cost and Reserve [Line Items]
Restructuring reserve					594
Successor | Contract Termination
Restructuring Cost and Reserve [Line Items]
Restructuring				344	1,173
Restructuring reserve	333			333	1,038
Successor | Contract Termination | Other Current Liabilities
Restructuring Cost and Reserve [Line Items]
Restructuring reserve	$ 333			$ 333	$ 744

Restructuring Costs Restructuri

Restructuring Costs Restructuring Charges (Details) - 2016 Program $ in Thousands	12 Months Ended
	Dec. 31, 2016USD ($)
Restructuring Cost and Reserve [Line Items]
Cost expected to be incurred	$ 10,000
Restructuring	7,232
Other costs
Restructuring Cost and Reserve [Line Items]
Restructuring	1,573
Lease termination costs
Restructuring Cost and Reserve [Line Items]
Restructuring	344
Severance costs
Restructuring Cost and Reserve [Line Items]
Restructuring	5,315
Corporate, Non-Segment | Corporate
Restructuring Cost and Reserve [Line Items]
Restructuring	597
Corporate, Non-Segment | Corporate | Other costs
Restructuring Cost and Reserve [Line Items]
Restructuring	0
Corporate, Non-Segment | Corporate | Lease termination costs
Restructuring Cost and Reserve [Line Items]
Restructuring	0
Corporate, Non-Segment | Corporate | Severance costs
Restructuring Cost and Reserve [Line Items]
Restructuring	597
Operating Segments | Components
Restructuring Cost and Reserve [Line Items]
Restructuring	892
Operating Segments | Components | Other costs
Restructuring Cost and Reserve [Line Items]
Restructuring	514
Operating Segments | Components | Lease termination costs
Restructuring Cost and Reserve [Line Items]
Restructuring	0
Operating Segments | Components | Severance costs
Restructuring Cost and Reserve [Line Items]
Restructuring	378
Operating Segments | Acoustics
Restructuring Cost and Reserve [Line Items]
Restructuring	1,033
Operating Segments | Acoustics | Other costs
Restructuring Cost and Reserve [Line Items]
Restructuring	56
Operating Segments | Acoustics | Lease termination costs
Restructuring Cost and Reserve [Line Items]
Restructuring	0
Operating Segments | Acoustics | Severance costs
Restructuring Cost and Reserve [Line Items]
Restructuring	977
Operating Segments | Finishing
Restructuring Cost and Reserve [Line Items]
Restructuring	4,634
Operating Segments | Finishing | Other costs
Restructuring Cost and Reserve [Line Items]
Restructuring	1,003
Operating Segments | Finishing | Lease termination costs
Restructuring Cost and Reserve [Line Items]
Restructuring	344
Operating Segments | Finishing | Severance costs
Restructuring Cost and Reserve [Line Items]
Restructuring	3,287
Operating Segments | Seating
Restructuring Cost and Reserve [Line Items]
Restructuring	76
Operating Segments | Seating | Other costs
Restructuring Cost and Reserve [Line Items]
Restructuring	0
Operating Segments | Seating | Lease termination costs
Restructuring Cost and Reserve [Line Items]
Restructuring	0
Operating Segments | Seating | Severance costs
Restructuring Cost and Reserve [Line Items]
Restructuring	$ 76

Restructuring Costs (Details)

Restructuring Costs (Details) - Successor - USD ($) $ in Thousands	6 Months Ended	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2016	Dec. 31, 2015
Restructuring Reserve [Roll Forward]
Restructuring Reserve Beginning Balance		$ 1,632
Current period restructuring charges	$ 1,131	7,232	$ 3,800
Cash payments		(6,170)
Foreign currency impact		5
Restructuring Reserve Ending Balance		2,699	1,632
Other Current Liabilities
Restructuring Reserve [Roll Forward]
Restructuring Reserve Beginning Balance		1,338
Restructuring Reserve Ending Balance		2,699	1,338
Other Long-Term Liabilities
Restructuring Reserve [Roll Forward]
Restructuring Reserve Beginning Balance		294
Restructuring Reserve Ending Balance			294
Severance costs
Restructuring Reserve [Roll Forward]
Restructuring Reserve Beginning Balance		594
Current period restructuring charges	829	5,315	1,570
Cash payments		(4,621)
Foreign currency impact		(7)
Restructuring Reserve Ending Balance		1,281	594
Severance costs | Other Current Liabilities
Restructuring Reserve [Roll Forward]
Restructuring Reserve Beginning Balance		594
Restructuring Reserve Ending Balance			594
Lease termination costs
Restructuring Reserve [Roll Forward]
Restructuring Reserve Beginning Balance		1,038
Current period restructuring charges		344	1,173
Cash payments		(1,035)
Foreign currency impact		(14)
Restructuring Reserve Ending Balance		333	1,038
Lease termination costs | Other Current Liabilities
Restructuring Reserve [Roll Forward]
Restructuring Reserve Beginning Balance		744
Restructuring Reserve Ending Balance		333	744
Lease termination costs | Other Long-Term Liabilities
Restructuring Reserve [Roll Forward]
Restructuring Reserve Beginning Balance		294
Restructuring Reserve Ending Balance			294
Other costs
Restructuring Reserve [Roll Forward]
Restructuring Reserve Beginning Balance		0
Current period restructuring charges	$ 302	1,573	1,000
Cash payments		(514)
Foreign currency impact		26
Restructuring Reserve Ending Balance		1,085	0
Other costs | Other Current Liabilities
Restructuring Reserve [Roll Forward]
Restructuring Reserve Beginning Balance		0
Restructuring Reserve Ending Balance		$ 1,085	$ 0

Inventories (Details)

Inventories (Details) - Successor - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Inventory [Line Items]
Raw material	$ 37,222	$ 40,310
Work-in-process	4,175	4,809
Finished goods	32,204	35,313
Total inventories	$ 73,601	$ 80,432

Property, Plant and Equipment55

Property, Plant and Equipment (Details) - Successor - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	$ 248,802	$ 240,404
Less: Accumulated depreciation	(70,484)	(44,254)
Property, plant and equipment, net	178,318	196,150
Land and improvements
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	9,631	10,908
Buildings and improvements
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	41,928	41,082
Machinery and equipment
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	191,770	164,843
Construction-in-progress
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	$ 5,473	$ 23,571

Goodwill and Other Intangible56

Goodwill and Other Intangible Assets (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Goodwill [Roll Forward]
Accumulated impairment loss	$ 122,100
Finishing
Goodwill [Line Items]
Finite-Lived Intangible Assets, Net	$ 38,700
Fair Value Inputs, Long-term Revenue Growth Rate	3.00%
Fair Value Inputs, Long-term Pre-tax Operating Margin, Percent	18.00%
Fair Value Inputs, EBITDA Margin Expansion Period	5 years
Fair Value Inputs, Discount Rate	12.10%
Reporting Unit, Percentage of Fair Value in Excess of Carrying Amount	18.00%
Goodwill [Roll Forward]
Goodwill, End of Period	$ 42,200
Successor
Goodwill [Line Items]
Finite-Lived Intangible Assets, Net	144,258	$ 157,915
Goodwill [Roll Forward]
Goodwill, Beginning of Period	106,170	156,798
Acquisition of business		10,506
Goodwill impairment	(63,285)	(58,831)
Foreign currency impact	(728)	(2,303)
Goodwill, End of Period	42,157	106,170
Successor | Seating
Goodwill [Roll Forward]
Goodwill, Beginning of Period	0	58,831
Acquisition of business		0
Goodwill impairment	0	(58,831)
Foreign currency impact	0	0
Goodwill, End of Period	0	0
Accumulated impairment loss	58,800	58,800
Successor | Finishing
Goodwill [Roll Forward]
Goodwill, Beginning of Period	43,229	34,608
Acquisition of business		10,506
Goodwill impairment	(253)	0
Foreign currency impact	(819)	(1,885)
Goodwill, End of Period	42,157	43,229
Successor | Acoustics and Components
Goodwill [Roll Forward]
Goodwill impairment	(63,032)
Successor | Acoustics
Goodwill [Roll Forward]
Goodwill, Beginning of Period	29,758	30,176
Acquisition of business		0
Goodwill impairment	(29,849)	0
Foreign currency impact	91	(418)
Goodwill, End of Period	0	29,758
Accumulated impairment loss	29,800
Successor | Components
Goodwill [Roll Forward]
Goodwill, Beginning of Period	33,183	33,183
Acquisition of business		0
Goodwill impairment	(33,183)	0
Foreign currency impact	0	0
Goodwill, End of Period	0	$ 33,183
Accumulated impairment loss	$ 33,200

Goodwill and Other Intangible57

Goodwill and Other Intangible Assets Disclosure (Intangible Assets) (Details) - Successor - USD ($)	3 Months Ended	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2016
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	$ 171,484,000	$ 169,714,000
Accumulated Amortization	(13,569,000)	(25,456,000)
Net	157,915,000	144,258,000
Patents
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	1,800,000	1,880,000
Accumulated Amortization	(62,000)	(366,000)
Net	1,738,000	$ 1,514,000
Impairment of intangible assets	800,000
Weighted Average Useful Life (years)		4 years 7 months
Customer relationships
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	110,722,000	$ 110,090,000
Accumulated Amortization	(8,745,000)	(16,630,000)
Net	101,977,000	$ 93,460,000
Impairment of intangible assets	27,700,000
Weighted Average Useful Life (years)		11 years 11 months
Trademarks and other intangibles
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	58,962,000	$ 57,744,000
Accumulated Amortization	(4,762,000)	(8,460,000)
Net	54,200,000	$ 49,284,000
Impairment of intangible assets	$ 6,800,000
Weighted Average Useful Life (years)		12 years 7 months
Acoustics
Finite-Lived Intangible Assets [Line Items]
Impairment of Intangible Assets (Excluding Goodwill)		$ 0
Components
Finite-Lived Intangible Assets [Line Items]
Impairment of Intangible Assets (Excluding Goodwill)		$ 0

Goodwill and Other Intangible58

Goodwill and Other Intangible Assets (Amortization) (Details) - USD ($) $ in Thousands	6 Months Ended		12 Months Ended
	Dec. 31, 2014	Jun. 29, 2014	Dec. 31, 2016	Dec. 31, 2015
Successor
Finite-Lived Intangible Assets [Line Items]
Amortization of intangible assets	$ 7,195		$ 12,921	$ 14,088
2,017			12,263
2,018			12,239
2,019			12,239
2,020			12,239
2,021			12,100
Thereafter			83,178
Net			$ 144,258	$ 157,915
Predecessor
Finite-Lived Intangible Assets [Line Items]
Amortization of intangible assets	$ 7,200	$ 2,727

Debt and Hedging Instruments (D

Debt and Hedging Instruments (Details) - Successor - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Debt Instruments [Abstract]
Debt issuance costs	$ (7,503)
Total debt	425,124	$ 432,336
Less: Current portion	(8,179)	(6,186)
Long-term debt	416,945	426,150
Foreign debt
Debt Instruments [Abstract]
Long-term debt gross	23,303	29,731
Secured Debt | First Lien Term Loans
Debt Instruments [Abstract]
Long-term debt gross	303,025	306,125
Secured Debt | Second Lien Term Loans
Debt Instruments [Abstract]
Long-term debt gross	(5,002)	(6,010)
Second Lien Term Loans	110,000	110,000
Debt issuance costs	(7,503)	(9,087)
Secured Debt | Foreign debt
Debt Instruments [Abstract]
Long-term debt gross	23,303	29,731
Capital Lease Obligations
Debt Instruments [Abstract]
Capital lease obligations	$ 1,301	$ 1,577

Debt and Hedging Instruments (N

Debt and Hedging Instruments (Narrative) (Details)	May 29, 2015USD ($)	Jun. 30, 2014USD ($)	Dec. 31, 2016USD ($)	Dec. 31, 2015USD ($)
Revolving Credit Facility | Eurodollar
Long-term Debt, Successor [Abstract]
Basis spread on variable rate			2.25%
Secured Debt | Revolving Credit Facility
Long-term Debt, Successor [Abstract]
Aggregate outstanding amount			$ 10,000,000
Successor
Long-term Debt, Predecessor [Abstract]
Debt issuance cost, amount expensed			$ 7,503,000
Successor | DRONCO
Business Combinations [Abstract]
Debt	$ 11,000,000
Successor | Minimum | DRONCO
Business Combinations [Abstract]
Stated interest rate	2.30%
Successor | Maximum | DRONCO
Business Combinations [Abstract]
Stated interest rate	4.60%
Successor | Revolving Credit Facility | DRONCO
Business Combinations [Abstract]
Long-term debt acquired	$ 2,500,000
Successor | Revolving Credit Facility | London Interbank Offered Rate (LIBOR)
Long-term Debt, Successor [Abstract]
Basis spread on variable rate			3.25%
Successor | Senior Secured Credit Facilities | Federal Funds Effective Swap Rate
Long-term Debt, Successor [Abstract]
Basis spread on variable rate			0.50%
Successor | Senior Secured Credit Facilities | Eurodollar
Long-term Debt, Successor [Abstract]
Basis spread on variable rate			1.00%
Successor | First Lien Term Loans | Eurodollar
Long-term Debt, Successor [Abstract]
Basis spread on variable rate			3.50%
Long-term debt, percentage bearing variable interest, floor		1.00%
Successor | First Lien Term Loans | London Interbank Offered Rate (LIBOR)
Long-term Debt, Successor [Abstract]
Basis spread on variable rate			4.50%
Successor | Second Lien Term Loans | Eurodollar
Long-term Debt, Successor [Abstract]
Basis spread on variable rate			7.00%
Long-term debt, percentage bearing variable interest, floor		1.00%
Successor | Second Lien Term Loans | London Interbank Offered Rate (LIBOR)
Long-term Debt, Successor [Abstract]
Basis spread on variable rate			8.00%
Successor | Term Loan | DRONCO
Business Combinations [Abstract]
Long-term debt acquired	$ 8,500,000
Successor | Secured Debt
Long-term Debt, Successor [Abstract]
Line of credit facility, maximum borrowing capacity		$ 460,000,000
Long-term Debt, Predecessor [Abstract]
Line of credit facility, maximum borrowing capacity		460,000,000
Successor | 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			$ 35,000,000
Outstanding letters of credit			$ 5,000,000
Long-term Debt, Predecessor [Abstract]
Line of credit facility, maximum borrowing capacity		40,000,000
Successor | Secured Debt | First Lien Term Loans
Long-term Debt, Successor [Abstract]
Line of credit facility, maximum borrowing capacity		310,000,000
Amortization of debt discount (premium)		800,000
Interest rate, effective percentage			5.50%
Consolidated net leverage ratio, first periodic decrease			5.25
Consolidated net leverage ratio, second periodic decrease			4.5
Long-term Debt, Predecessor [Abstract]
Line of credit facility, maximum borrowing capacity		310,000,000
Business Combinations [Abstract]
Long-term debt gross			$ 303,025,000	$ 306,125,000
Successor | Secured Debt | Revolving Credit Facility
Long-term Debt, Successor [Abstract]
Restrictive covenant, qualification percentage for net leverage ratio			25.00%
Successor | Secured Debt | Second Lien Term Loans
Long-term Debt, Successor [Abstract]
Line of credit facility, maximum borrowing capacity		110,000,000
Interest rate, effective percentage			9.00%
Long-term Debt, Predecessor [Abstract]
Line of credit facility, maximum borrowing capacity		110,000,000
Debt issuance cost, amount expensed			$ 7,503,000	9,087,000
Business Combinations [Abstract]
Long-term debt gross			(5,002,000)	(6,010,000)
Successor | Secured Debt | Individual Foreign Loans | Minimum
Business Combinations [Abstract]
Long-term debt gross			100,000	100,000
Successor | Secured Debt | Individual Foreign Loans | Maximum
Business Combinations [Abstract]
Long-term debt gross			12,600,000	13,100,000
Successor | Secured Debt | Other Noncurrent Assets
Long-term Debt, Successor [Abstract]
Debt issuance cost, amount capitalized		13,500,000
Successor | Secured Debt | Other Noncurrent Assets | Revolving Credit Facility
Long-term Debt, Successor [Abstract]
Debt issuance cost, amount capitalized		$ 1,000,000
Successor | Secured Debt | Long-term Debt, Current Portion
Long-term Debt, Successor [Abstract]
Mandatory prepayment			$ 1,900,000
Germany | Successor | Foreign debt
Business Combinations [Abstract]
Stated interest rate			2.25%
Debt instrument, face amount				$ 13,500,000
Periodic payment			$ 400,000

Debt and Hedging Instruments De

Debt and Hedging Instruments Debt and Hedging Instruments (Foreign Debt) (Details) - Successor - Foreign debt - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Debt Instrument [Line Items]
Long-term debt	$ 23,303	$ 29,731
Germany
Debt Instrument [Line Items]
Long-term debt	21,469	27,622
Mexico
Debt Instrument [Line Items]
Long-term debt	850	1,450
India
Debt Instrument [Line Items]
Long-term debt	834	16
Brazil
Debt Instrument [Line Items]
Long-term debt	49	407
Other
Debt Instrument [Line Items]
Long-term debt	$ 101	$ 236

Debt and Hedging Instruments (F

Debt and Hedging Instruments (Future Maturities of Long-Term Debt) (Details) - Successor - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Debt Instrument [Line Items]
2,017	$ 8,179
2,018	6,202
2,019	7,623
2,020	5,799
2,021	293,086
Thereafter	116,740
Total future annual maturities of long term debt outstanding	437,629
Less: Deferred issuance costs on Term Loans	(5,002)
Debt issuance costs	7,503
Total debt	$ 425,124	$ 432,336

Debt and Hedging Instruments 63

Debt and Hedging Instruments Debt and Heding Instruments (Interest Rate Hedge Contracts) (Details) - Interest Rate Swap - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Derivative [Line Items]
Interest expense		$ 0	$ 0
Successor | Designated as Hedging Instrument
Derivative [Line Items]
Derivative liability, fair value		2,049,000	324,000
Successor | Designated as Hedging Instrument | Recorded in other current liabilities
Derivative [Line Items]
Derivative liability, fair value		1,916,000	0
Successor | Designated as Hedging Instrument | Recorded in other long-term liabilities
Derivative [Line Items]
Derivative liability, fair value		133,000	324,000
Successor | Cash Flow Hedging | Designated as Hedging Instrument
Derivative [Line Items]
Derivative, notional amount		$ 210,000,000	$ 210,000,000
Derivative, fixed interest rate		2.08%
Scenario, Forecast
Derivative [Line Items]
Interest expense	$ 2,000,000

Lease Obligations (Details)

Lease Obligations (Details) - USD ($) $ in Thousands	6 Months Ended		12 Months Ended
	Dec. 31, 2014	Jun. 29, 2014	Dec. 31, 2016	Dec. 31, 2015
Successor
Operating Leased Assets [Line Items]
2,017			$ 9,557
2,018			8,147
2,019			7,352
2,020			6,962
2,021			6,140
Thereafter			12,409
Total operating lease payments			50,567
Operating leases, rent expense			$ 13,100	$ 9,800
Predecessor
Operating Leased Assets [Line Items]
Operating leases, rent expense	$ 4,900	$ 4,800

Shareholders' Equity (Narrative

Shareholders' Equity (Narrative) (Details)	Feb. 23, 2017shares	Dec. 15, 2016$ / shares	Oct. 01, 2016$ / shares	Aug. 15, 2016USD ($)	Jul. 01, 2016$ / shares	May 15, 2016USD ($)	Apr. 01, 2016$ / shares	Feb. 15, 2016USD ($)	Jan. 01, 2016$ / shares	Nov. 15, 2015USD ($)	Oct. 01, 2015$ / shares	Aug. 15, 2015USD ($)	Jul. 01, 2015$ / shares	May 15, 2015USD ($)	Apr. 01, 2015$ / shares	Feb. 15, 2015USD ($)	Jan. 01, 2015$ / shares	Nov. 15, 2014USD ($)	Oct. 01, 2014$ / shares	Aug. 15, 2014USD ($)	Jul. 18, 2014USD ($)$ / sharesshares	Jun. 30, 2014USD ($)shares	Dec. 31, 2016$ / sharesshares	Dec. 31, 2014USD ($)	Dec. 31, 2014USD ($)	Jun. 29, 2014USD ($)shares	Dec. 31, 2016USD ($)$ / sharesshares	Dec. 31, 2015USD ($)$ / sharesshares	Jan. 01, 2017shares	Sep. 12, 2016$ / sharesshares	Feb. 28, 2015USD ($)	Jul. 30, 2014$ / shares	May 06, 2014shares
Warrants to purchase Jason Industries common stock
Class of Stock Disclosures [Abstract]
Equity method investment, ownership percentage																														30.00%
Warrants and Rights Note Disclosure [Abstract]
Warrant exercise price | $ / shares																														$ 10
Warrant or right																														1
Jason | Subsequent Event | JPHI Holdings, Inc.
Warrants and Rights Note Disclosure [Abstract]
Exchange of shares by noncontrolling owners (in shares)	0
Successor
Class of Stock Disclosures [Abstract]
Shares voting in favor of proposal																						21,870,040
Shares voting against proposal																						0
Stock redeemed or called during period, shares																						2,542,667
Payments for redemption of common stock | $																						$ 26,101,000		$ 26,101,000			$ 0	$ 0
Common stock and preferred stock, shares authorized																						125,000,000
Preferred stock, shares authorized (in shares)																						5,000,000	5,000,000				5,000,000	5,000,000
Common stock, shares authorized (in shares)																						120,000,000	120,000,000				120,000,000	120,000,000
Common stock, par value (in dollars per share) | $ / shares																							$ 0.0001				$ 0.0001	$ 0.0001
Common stock, shares outstanding (in shares)																							24,802,196				24,802,196	22,295,003
Preferred stock, par value (in dollars per share) | $ / shares																							$ 0.0001				$ 0.0001	$ 0.0001
Preferred stock, shares outstanding (in shares)																							45,899				45,899	45,000
Preferred stock dividends, shares (in shares)																											899,000
Preferred stock, shares issued (in shares)																							45,899				45,899	45,000
Preferred stock, shares issued, value | $																								45,000,000			$ 0	$ 0
Payments of stock issuance costs | $																								2,500,000			0	0
Total Dividends Paid | $																									$ 1,810,000		2,701,000	3,600,000
Warrants and Rights Note Disclosure [Abstract]
Warrant exercise price | $ / shares																																$ 12
Number of shares validly tendered																					4,406,227
Purchase price per warrant | $ / shares																					$ 1.5
Total purchase price | $																					$ 6,600,000			$ 6,609,000			$ 0	$ 0
Warrants outstanding																							13,993,773				13,993,773
Warrants authorized for repurchase | $																															$ 5,000,000
Successor | Series A Preferred Stock
Class of Stock Disclosures [Abstract]
Preferred stock, shares issued, value | $																						$ 45,000,000
Payments of stock issuance costs | $																						$ 2,500,000
Preferred stock, dividend rate, percentage																											8.00%
Shares issued upon conversion																						81.18
Preferred stock, dividends declared per share (in dollars per share) | $ / shares		$ 20	$ 20		$ 20		$ 20		$ 20		$ 20		$ 20		$ 20		$ 20		$ 20.22
Total Dividends Paid | $				$ 900,000		$ 900,000		$ 900,000		$ 900,000		$ 900,000		$ 900,000		$ 900,000		$ 900,000		$ 910,000							$ 900,000
Successor | Subsequent Event
Class of Stock Disclosures [Abstract]
Preferred stock, shares issued (in shares)																													899
Successor | Jason
Warrants and Rights Note Disclosure [Abstract]
Percentage of voting interests acquired																						83.10%
Noncontrolling interest, percentage of voting interests following acquisition																						16.90%	6.00%				6.00%
Rollover equity conversion ratio																						1
Successor | Jason | JPHI Holdings, Inc.
Warrants and Rights Note Disclosure [Abstract]
Ownership of shares (in shares)																						3,485,623					1,084,007
Exchange of shares by noncontrolling owners (in shares)																							2,401,616
Successor | Jason | Series A Preferred Stock
Class of Stock Disclosures [Abstract]
Equity interest issued as consideration, shares																						45,000
Preferred stock, dividend rate, percentage																						8.00%
Warrants and Rights Note Disclosure [Abstract]
Ownership of shares (in shares)																						45,000
Predecessor
Class of Stock Disclosures [Abstract]
Payments for redemption of common stock | $																										$ 0
Common stock and preferred stock, shares authorized																										44,000,000
Preferred stock, shares authorized (in shares)																										1,000,000
Common stock, shares authorized (in shares)																										43,000,000
Preferred stock, shares issued, value | $																										$ 0
Payments of stock issuance costs | $																										0
Warrants and Rights Note Disclosure [Abstract]
Shares authorized to be purchased																																	9,200,000
Total purchase price | $																										$ 0

Shareholders' Equity (Accumulat

Shareholders' Equity (Accumulated Other Comprehensive Income) (Details) - USD ($) $ in Thousands	Jun. 30, 2014	Dec. 31, 2014	Jun. 29, 2014	Dec. 31, 2016	Dec. 31, 2015
Successor
Accumulated Other Comprehensive Income (Loss), before Tax [Roll Forward]
Beginning balance				$ 84,994	$ 182,675
Elimination of predecessor accumulated other comprehensive income	$ 31,435
Exchange of common stock of JPHI Holdings, Inc. for common stock of Jason Industries, Inc.	42,500
Ending balance	215,463	$ 182,675		(2,786)	84,994
Successor | Employee retirement plan adjustments
Accumulated Other Comprehensive Income (Loss), before Tax [Roll Forward]
Beginning balance				(1,051)	(1,434)
Other comprehensive loss before reclassifications		(1,434)		(545)	398
Amount reclassified from accumulated other comprehensive income				5	(15)
Elimination of predecessor accumulated other comprehensive income		843
Exchange of common stock of JPHI Holdings, Inc. for common stock of Jason Industries, Inc.				(186)
Ending balance		(1,434)		(1,777)	(1,051)
Successor | Accumulated Other Comprehensive Loss
Accumulated Other Comprehensive Income (Loss), before Tax [Roll Forward]
Beginning balance				(21,456)	(12,065)
Other comprehensive loss before reclassifications		(12,065)		(5,428)	(9,481)
Amount reclassified from accumulated other comprehensive income				5	90
Elimination of predecessor accumulated other comprehensive income	(1,269)	1,269
Exchange of common stock of JPHI Holdings, Inc. for common stock of Jason Industries, Inc.				(3,493)
Ending balance	0	(12,065)		(30,372)	(21,456)
Successor | Foreign currency translation adjustments
Accumulated Other Comprehensive Income (Loss), before Tax [Roll Forward]
Beginning balance				(20,237)	(10,631)
Other comprehensive loss before reclassifications		(10,631)		(4,013)	(9,606)
Amount reclassified from accumulated other comprehensive income				0	0
Elimination of predecessor accumulated other comprehensive income		426
Exchange of common stock of JPHI Holdings, Inc. for common stock of Jason Industries, Inc.				(3,154)
Ending balance		(10,631)		(27,404)	(20,237)
Successor | Net unrealized gains (losses) on cash flow hedges
Accumulated Other Comprehensive Income (Loss), before Tax [Roll Forward]
Beginning balance				(168)	0
Other comprehensive loss before reclassifications				(870)	(273)
Amount reclassified from accumulated other comprehensive income				0	105
Elimination of predecessor accumulated other comprehensive income		0
Exchange of common stock of JPHI Holdings, Inc. for common stock of Jason Industries, Inc.				(153)
Ending balance		0		$ (1,191)	$ (168)
Predecessor
Accumulated Other Comprehensive Income (Loss), before Tax [Roll Forward]
Beginning balance	31,435	31,435	$ 30,472
Ending balance			31,435
Predecessor | Employee retirement plan adjustments
Accumulated Other Comprehensive Income (Loss), before Tax [Roll Forward]
Beginning balance	(843)	(843)	(156)
Other comprehensive loss before reclassifications			(792)
Amount reclassified from accumulated other comprehensive income			105
Foreign currency translation adjustments			0
Ending balance			(843)
Predecessor | Accumulated Other Comprehensive Loss
Accumulated Other Comprehensive Income (Loss), before Tax [Roll Forward]
Beginning balance	(1,269)	(1,269)	474
Other comprehensive loss before reclassifications			(1,257)
Amount reclassified from accumulated other comprehensive income			105
Foreign currency translation adjustments			(591)
Ending balance			(1,269)
Predecessor | Foreign currency translation adjustments
Accumulated Other Comprehensive Income (Loss), before Tax [Roll Forward]
Beginning balance	(426)	(426)	630
Other comprehensive loss before reclassifications			(465)
Amount reclassified from accumulated other comprehensive income			0
Foreign currency translation adjustments			(591)
Ending balance			(426)
Predecessor | Net unrealized gains (losses) on cash flow hedges
Accumulated Other Comprehensive Income (Loss), before Tax [Roll Forward]
Beginning balance	$ 0	$ 0	0
Other comprehensive loss before reclassifications			0
Amount reclassified from accumulated other comprehensive income			0
Foreign currency translation adjustments			0
Ending balance			$ 0

Shareholders' (Deficit) Equity

Shareholders' (Deficit) Equity Shareholders' Equity (Dividends) (Details) - Successor - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	Dec. 15, 2016	Oct. 01, 2016	Aug. 15, 2016	Jul. 01, 2016	May 15, 2016	Apr. 01, 2016	Feb. 15, 2016	Jan. 01, 2016	Nov. 15, 2015	Oct. 01, 2015	Aug. 15, 2015	Jul. 01, 2015	May 15, 2015	Apr. 01, 2015	Feb. 15, 2015	Jan. 01, 2015	Nov. 15, 2014	Oct. 01, 2014	Aug. 15, 2014	Dec. 31, 2014	Dec. 31, 2016	Dec. 31, 2015
Class of Stock [Line Items]
Preferred stock dividends, shares (in shares)																					899
Total Dividends Paid																				$ 1,810	$ 2,701	$ 3,600
Series A Preferred Stock
Class of Stock [Line Items]
Preferred stock, dividends declared per share (in dollars per share)	$ 20	$ 20		$ 20		$ 20		$ 20		$ 20		$ 20		$ 20		$ 20		$ 20.22
Total Dividends Paid			$ 900		$ 900		$ 900		$ 900		$ 900		$ 900		$ 900		$ 900		$ 910		$ 900

Share Based Compensation Share

Share Based Compensation Share Based Compensation - Components of Compensation Expense (Details) - Successor - USD ($) $ in Thousands	Jun. 29, 2014	Dec. 31, 2014	Dec. 31, 2016	Dec. 31, 2015
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Allocated share-based compensation expense	$ 7,600	$ 4,126	$ (998)	$ 4,907
Impact of accelerated vesting		0	246	3,062
Total share-based compensation (income) expense		4,126	(752)	7,969
Total income tax (provision) benefit recognized		1,348	(294)	3,041
Restricted Stock Units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Allocated share-based compensation expense		1,570	1,300	2,689
Adjusted EBITDA Vesting Awards
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Allocated share-based compensation expense		1,416	(2,399)	899
Stock Price Vesting Awards
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Allocated share-based compensation expense		1,140	101	1,319
ROIC Vesting Awards
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Allocated share-based compensation expense		$ 0	$ 0	$ 0

Share Based Compensation (Detai

Share Based Compensation (Details) - $ / shares	6 Months Ended	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2016	Dec. 31, 2015
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number of Shares [Roll Forward]
Deferred (in shares)	0	62,000	67,000
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value [Abstract]
Deferred (in dollars per share)	$ 0	$ 4.24	$ 10.55
Successor | 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 Beginning of Period (in shares)	0	871,000	1,216,000
Granted (in shares)	1,215,704	0	142,000
Vested (in shares)	0	0	0
Forfeited (in shares)	0	148,000	(487,000)
Nonvested at End of Period (in shares)	1,216,000	723,000	871,000
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value [Abstract]
Nonvested at Beginning of Period (in dollars per share)	$ 0	$ 9.81	$ 10.49
Granted (in dollars per share)	10.49	0	6.33
Vested (in dollars per share)	0	0	0
Forfeited (in dollars per share)	0	10.49	10.49
Nonvested at End of Period (in dollars per share)	$ 10.49	$ 9.67	$ 9.81
Successor | Restricted Stock Units
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number of Shares [Roll Forward]
Nonvested at Beginning of Period (in shares)	0	401,000	762,000
Granted (in shares)	762,000	375,000	216,000
Vested (in shares)	0	(211,000)	(582,000)
Forfeited (in shares)	0	(73,000)	(62,000)
Nonvested at End of Period (in shares)	762,000	553,645	401,000
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value [Abstract]
Nonvested at Beginning of Period (in dollars per share)	$ 0	$ 8.70	$ 10.50
Granted (in dollars per share)	10.50	3.75	6.39
Vested (in dollars per share)	0	7.62	10.50
Forfeited (in dollars per share)	0	9.04	7.84
Nonvested at End of Period (in dollars per share)	$ 10.50	$ 5.22	$ 8.70
Successor | Stock Price Vesting Awards
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number of Shares [Roll Forward]
Nonvested at Beginning of Period (in shares)	0	878,000	810,000
Granted (in shares)	810,469	0	94,825
Vested (in shares)	0	0	0
Forfeited (in shares)	0	(537,000)	(27,000)
Nonvested at End of Period (in shares)	810,000	341,000	878,000
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value [Abstract]
Nonvested at Beginning of Period (in dollars per share)	$ 0	$ 3.27	$ 3.54
Granted (in dollars per share)	3.54	0	1.08
Vested (in dollars per share)	0	0	0
Forfeited (in dollars per share)	0	3.54	3.54
Nonvested at End of Period (in dollars per share)	$ 3.54	$ 2.85	$ 3.27

Share Based Compensation (Narra

Share Based Compensation (Narrative) (Details) $ / shares in Units, $ in Thousands	Jun. 29, 2014USD ($)shares	Jul. 01, 2016shares	Dec. 31, 2014USD ($)$ / sharesshares	Jun. 29, 2014USD ($)shares	Dec. 31, 2016USD ($)d$ / sharesshares	Dec. 31, 2015USD ($)$ / sharesshares	Dec. 31, 2014shares
ROIC Vesting Awards
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unrecognized share-based compensation expense to be recognized in future periods | $					$ 0
Estimated payout percentage for calculation of compensation expense					0.00%
Target shares for calculation of compensation expense					0
Adjusted EBITDA Based Performance
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Estimated payout percentage for calculation of compensation expense		62.50%
Target shares for calculation of compensation expense		301,382
Predecessor
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Allocated share-based compensation expense | $				$ 7,700
Total income tax (provision) benefit recognized | $				$ 2,500
Successor
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Performance trading period					30 days
Risk free interest rate							0.88%
Weighted average volatility rate						27.00%	17.00%
Expected dividend yield						0.00%	0.00%
Allocated share-based compensation expense | $	$ 7,600		$ 4,126		$ (998)	$ 4,907
Total income tax (provision) benefit recognized | $			$ 1,348		$ (294)	$ 3,041
Successor | Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Performance period measurement duration | d					20
Risk free interest rate						0.24%
Successor | Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Risk free interest rate						1.33%
Successor | Restricted Stock Units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period					3 years
Unrecognized share-based compensation expense to be recognized in future periods | $					$ 1,200
Units payable period duration					30 days
Compensation not yet recognized (in shares)					424,533
Nonvested shares (in shares)	0		762,000	0	553,645	401,000	762,000
Weighted average grant date fair value (in dollars per share) | $ / shares					$ 4.52
Restricted stock outstanding, weighted average period for vesting					1 year 4 months 24 days
Vested (in dollars per share) | $ / shares			$ 0		$ 7.62	$ 10.50
Fair value of equity instruments other than options vested during period | $					$ 700	$ 3,400
Number of shares withheld (in shares)					43,806	210,869
Equity instruments granted during period (in shares)			762,000		375,000	216,000
Allocated share-based compensation expense | $			$ 1,570		$ 1,300	$ 2,689
Successor | ROIC Vesting Awards
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Performance trading period					3 years
Nonvested shares (in shares)					513,000	0
Vested (in dollars per share) | $ / shares					$ 0
Equity instruments granted during period (in shares)					599,336
Allocated share-based compensation expense | $			$ 0		$ 0	$ 0
Successor | ROIC Vesting Awards | Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares for potential payout (in shares)					0
Successor | ROIC Vesting Awards | Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares for potential payout (in shares)					513,086
Successor | 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 | $					$ 0
Nonvested shares (in shares)	0		1,216,000	0	723,000	871,000	1,216,000
Vested (in dollars per share) | $ / shares			$ 0		$ 0	$ 0
Equity instruments granted during period (in shares)			1,215,704		0	142,000
Award requisite service period					3 years
Estimated payout percentage for calculation of compensation expense					0.00%
Target shares for calculation of compensation expense					0
Allocated share-based compensation expense | $			$ 1,416		$ (2,399)	$ 899
Successor | Stock Price Vesting Awards
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Weighted average period for recognition of compensation expense related to share based compensation plans					4 months 24 days
Nonvested shares (in shares)	0		810,000	0	341,000	878,000	810,000
Vested (in dollars per share) | $ / shares			$ 0		$ 0	$ 0
Equity instruments granted during period (in shares)			810,469		0	94,825
Allocated share-based compensation expense | $			$ 1,140		$ 101	$ 1,319
Successor | Performance share units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Performance trading period					3 years
Award requisite service period						3 years
Successor | Performance share units | Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of performance shares awarded, target performance threshold percentage					0.00%
Successor | Performance share units | Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of performance shares awarded, target performance threshold percentage					150.00%
Successor | Director | Restricted Stock Units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period					1 year
Nonvested shares (in shares)					129,112
Vested (in dollars per share) | $ / shares					$ 7.53
Successor | Executive Officer | Adjusted EBITDA Based Performance
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Equity instruments granted during period (in shares)					142,238
Successor | Executive Officer | Adjusted EBITDA Based Performance | Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares for potential payout (in shares)						0
Successor | Executive Officer | Adjusted EBITDA Based Performance | Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares for potential payout (in shares)						723,318
Successor | 2014 Omnibus Incentive Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Capital shares reserved for future issuance (in shares)					677,434	3,473,435
Unrecognized share-based compensation expense to be recognized in future periods | $					$ 1,200
Weighted average period for recognition of compensation expense related to share based compensation plans					1 year 4 months 24 days

Share Based Compensation Shar71

Share Based Compensation Share Based Compensation (ROIC Vesting Awards) (Details) - ROIC Based Performance $ / shares in Units, $ in Millions	3 Months Ended	12 Months Ended
	Dec. 31, 2016USD ($)$ / sharesshares	Dec. 31, 2016USD ($)$ / sharesshares
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value [Abstract]
Estimated payout percentage for calculation of compensation expense		0.00%
Target shares for calculation of compensation expense	0	0
Estimated vesting performance, percentage	100.00%
Estimated vesting performance share unit awards (in shares)	342,057
Unrecognized share-based compensation expense to be recognized in future periods | $	$ 0	$ 0
Successor
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number of Shares [Roll Forward]
Nonvested at Beginning of Period (in shares)		0
Granted (in shares)		599,336
Vested (in shares)		0
Forfeited (in shares)		(86,000)
Nonvested at End of Period (in shares)	513,000	513,000
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value [Abstract]
Nonvested at Beginning of Period (in dollars per share) | $ / shares		$ 0
Granted (in dollars per share) | $ / shares		3.62
Vested (in dollars per share) | $ / shares		0
Forfeited (in dollars per share) | $ / shares		3.46
Nonvested at End of Period (in dollars per share) | $ / shares	$ 3.65	$ 3.65
Minimum | Successor
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value [Abstract]
Number of shares for potential payout (in shares)		0
Maximum | Successor
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value [Abstract]
Number of shares for potential payout (in shares)		513,086

Earnings per Share (Details)

Earnings per Share (Details) - USD ($) $ / shares in Units, $ in Thousands	6 Months Ended		12 Months Ended
	Dec. 31, 2014	Jun. 29, 2014	Dec. 31, 2016	Dec. 31, 2015	Jan. 01, 2017
Successor
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Net income per share available to common shareholders: Basic and diluted (in dollars per share)	$ (0.61)		$ (3.13)	$ (3.53)
Net income (loss) available to common stockholders, basic (in dollars)	$ (13,428)		$ (70,479)	$ (78,058)
Basic and diluted weighted-average shares outstanding (in shares)	21,991,000		22,507,000	22,145,000
Weighted average number of anti-dilutive shares excluded from denominator (in shares)	23,921,000		23,497,000	23,262,000
Preferred stock dividends, shares (in shares)			899,000
Preferred stock, shares issued (in shares)			45,899	45,000
Successor | Series A Preferred Stock
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Preferred stock, dividend rate, percentage			8.00%
Successor | Warrants to purchase Jason Industries common stock
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Weighted average number of anti-dilutive shares excluded from denominator (in shares)	13,994,000		13,994,000	13,994,000
Successor | Conversion of Series A 8% Perpetual Convertible Preferred (1)
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Weighted average number of anti-dilutive shares excluded from denominator (in shares)	3,653,000		3,656,000	3,653,000
Successor | Conversion of JPHI Rollover Shares convertible to Jason Industries common stock (2)
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Weighted average number of anti-dilutive shares excluded from denominator (in shares)	3,486,000		3,427,000	3,486,000
Successor | Restricted Stock Units
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Weighted average number of anti-dilutive shares excluded from denominator (in shares)	762,000		503,000	589,000
Successor | Performance share units
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Weighted average number of anti-dilutive shares excluded from denominator (in shares)	2,026,000		1,917,000	1,540,000
Successor | Subsequent Event
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Preferred stock, shares issued (in shares)					899
Predecessor
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Net income per share available to common shareholders: Basic and diluted (in dollars per share)		$ (4,955)
Net income (loss) available to common stockholders, basic (in dollars)		$ (4,955)
Basic and diluted weighted-average shares outstanding (in shares)		1,000
Weighted average number of anti-dilutive shares excluded from denominator (in shares)		0
Predecessor | Warrants to purchase Jason Industries common stock
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Weighted average number of anti-dilutive shares excluded from denominator (in shares)		0
Predecessor | Conversion of Series A 8% Perpetual Convertible Preferred (1)
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Weighted average number of anti-dilutive shares excluded from denominator (in shares)		0
Predecessor | Conversion of JPHI Rollover Shares convertible to Jason Industries common stock (2)
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Weighted average number of anti-dilutive shares excluded from denominator (in shares)		0
Predecessor | Restricted Stock Units
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Weighted average number of anti-dilutive shares excluded from denominator (in shares)		0
Predecessor | Performance share units
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Weighted average number of anti-dilutive shares excluded from denominator (in shares)		0

Income Taxes (Source of Income

Income Taxes (Source of Income Before Taxes) (Details) - USD ($) $ in Thousands	6 Months Ended		12 Months Ended
	Dec. 31, 2014	Jun. 29, 2014	Dec. 31, 2016	Dec. 31, 2015
Successor
Income Tax Contingency [Line Items]
Domestic	$ (26,273)		$ (93,639)	$ (126,334)
Foreign	4,404		9,785	14,478
Loss before income taxes	$ (21,869)		$ (83,854)	$ (111,856)
Predecessor
Income Tax Contingency [Line Items]
Domestic		$ (19,647)
Foreign		14,119
Loss before income taxes		$ (5,528)

Income Taxes (Components of Inc

Income Taxes (Components of Income Tax Expense) (Details) - USD ($) $ in Thousands	6 Months Ended		12 Months Ended
	Dec. 31, 2014	Jun. 29, 2014	Dec. 31, 2016	Dec. 31, 2015
Successor
Current
Federal	$ (469)		$ 0	$ 161
State	103		57	104
Foreign	2,261		7,759	5,703
Total current income tax provision	1,895		7,816	5,968
Deferred
Federal	(8,023)		(9,059)	(24,548)
State	(1,584)		(1,781)	(3,196)
Foreign	(177)		(3,133)	(479)
Total deferred income tax benefit	(9,784)		(13,973)	(28,223)
Total income tax benefit	$ (7,889)		$ (6,157)	$ (22,255)
Predecessor
Current
Federal		$ 1,157
State		102
Foreign		3,278
Total current income tax provision		4,537
Deferred
Federal		(4,618)
State		(598)
Foreign		106
Total deferred income tax benefit		(5,110)
Total income tax benefit		$ (573)

Income Taxes (Effective Tax Rat

Income Taxes (Effective Tax Rate Reconciliation) (Details)	6 Months Ended		12 Months Ended
	Dec. 31, 2014	Jun. 29, 2014	Dec. 31, 2016	Dec. 31, 2015
Successor
Income Tax Contingency [Line Items]
Tax at Federal statutory rate of 35%	35.00%		35.00%	35.00%
State taxes - net of Federal benefit	3.90%		1.50%	2.70%
Research and development incentives	1.50%		0.50%	0.40%
Manufacturer's deduction	(0.00%)		(0.00%)	(0.00%)
Foreign rate differential	1.20%		1.10%	0.80%
Non-deductible transaction costs	(0.00%)		(0.00%)	(0.00%)
Valuation allowances	0.80%		(1.80%)	0.20%
Tax rate change	0.40%		0.60%	(1.00%)
Decrease (increase) in tax reserves	(2.00%)		1.00%	(0.20%)
Stock compensation expense	(0.90%)		(0.60%)	(0.70%)
U.S. taxation of foreign earnings(1)	0.00%		(3.60%)	(0.50%)
Non-deductible meals and entertainment	(0.40%)		(0.10%)	(0.10%)
Nondeductible impairment charge	0.00%		(25.70%)	(16.20%)
Other	(3.40%)		(0.60%)	(0.50%)
Effective tax rate	36.10%		7.30%	19.90%
Predecessor
Income Tax Contingency [Line Items]
Tax at Federal statutory rate of 35%		35.00%
State taxes - net of Federal benefit		8.00%
Research and development incentives		2.10%
Manufacturer's deduction		(0.80%)
Foreign rate differential		23.30%
Non-deductible transaction costs		(45.30%)
Valuation allowances		(8.50%)
Tax rate change		(1.50%)
Decrease (increase) in tax reserves		19.00%
Stock compensation expense		(7.60%)
U.S. taxation of foreign earnings(1)		(11.90%)
Non-deductible meals and entertainment		(0.70%)
Nondeductible impairment charge		0.00%
Other		(0.70%)
Effective tax rate		10.40%

Income Taxes (Deferred Tax Asse

Income Taxes (Deferred Tax Assets and Liabilities) (Details) - Successor - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Deferred tax assets
Accrued expenses and reserves	$ 3,832	$ 2,692
Postretirement and postemployment benefits	2,662	3,031
Employee benefits	2,844	7,373
Inventories	2,710	2,826
Other assets	3,310	2,647
Operating loss and credit carryforwards	22,510	12,219
Gross deferred tax assets	37,868	30,788
Less valuation allowance	(4,879)	(3,703)
Deferred tax assets	32,989	27,085
Deferred tax liabilities
Property, plant and equipment	(25,993)	(32,551)
Intangible assets and other liabilities	(46,376)	(51,374)
Foreign investments	(2,109)	(259)
Deferred tax liabilities	(74,478)	(84,184)
Net deferred tax liability	(41,489)	(57,099)
Other assets - net
Deferred tax liabilities
Net deferred tax liability	1,258	430
Deferred income taxes
Deferred tax liabilities
Net deferred tax liability	$ (42,747)	$ (57,529)

Income Taxes (Narrative) (Detai

Income Taxes (Narrative) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014	Jun. 29, 2014	Dec. 31, 2013
Income Tax Contingency [Line Items]
Income tax benefit, decrease	$ 2,900
Successor
Income Tax Contingency [Line Items]
Deferred tax assets, valuation allowance	4,879	$ 3,703
Unrecognized tax benefits	1,881	2,928	$ 2,743	$ 2,020
Unrecognized tax benefits that would impact effective tax rate	1,600	$ 1,900
Amount of reasonably possible decrease in unrecognized tax benefits	100
Undistributed earnings of foreign subsidiaries	50,100
Deferred tax liability , not recognized, amount of unrecognized deferred tax liability, undistributed earnings of foreign subsidiaries	14,400
Successor | Domestic Tax Authority
Income Tax Contingency [Line Items]
Operating loss carryforwards	41,200
Successor | State and Local Jurisdiction
Income Tax Contingency [Line Items]
Operating loss carryforwards	94,200
Tax credit carryforward, amount	1,500
Successor | Foreign Tax Authority
Income Tax Contingency [Line Items]
Operating loss carryforwards	$ 19,300
Predecessor
Income Tax Contingency [Line Items]
Unrecognized tax benefits				$ 2,020	$ 3,691
Unrecognized tax benefits that would impact effective tax rate			$ 1,000

Income Taxes (Unrecognized Tax

Income Taxes (Unrecognized Tax Benefits) (Details) - USD ($) $ in Thousands	6 Months Ended		12 Months Ended
	Dec. 31, 2014	Jun. 29, 2014	Dec. 31, 2016	Dec. 31, 2015
Successor
Reconciliation of Unrecognized Tax Benefits, Excluding Amounts Pertaining to Examined Tax Returns [Roll Forward]
Balance at beginning of period	$ 2,020		$ 2,928	$ 2,743
Additions (reductions) based on tax positions related to current year	357		126	(28)
Additions based on tax positions related to prior years	0		0	55
Additions recognized in acquisition accounting	508		0	323
Reductions in tax positions - settlements	(106)		0	(111)
Reductions related to lapses of statute of limitations	(36)		(1,173)	(54)
Balance at end of period	2,743	$ 2,020	$ 1,881	$ 2,928
Predecessor
Reconciliation of Unrecognized Tax Benefits, Excluding Amounts Pertaining to Examined Tax Returns [Roll Forward]
Balance at beginning of period	$ 2,020	3,691
Additions (reductions) based on tax positions related to current year		204
Additions based on tax positions related to prior years		271
Additions recognized in acquisition accounting		0
Reductions in tax positions - settlements		(1,684)
Reductions related to lapses of statute of limitations		(462)
Balance at end of period		$ 2,020

Employee Benefit Plans (Narrati

Employee Benefit Plans (Narrative) (Details) - USD ($) $ in Millions	6 Months Ended		12 Months Ended
	Dec. 31, 2014	Jun. 29, 2014	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Pension Plan
Defined Benefit Plan Disclosure [Line Items]
Unrecognized loss			$ 0.1
Successor
Defined Benefit Plan Disclosure [Line Items]
Maximum annual contributions per employee, percent				50.00%
Employer matching contribution, percent of match				6.00%	6.00%
Employer matching contribution, percent of employees' gross pay					1.00%
Employer matching contribution, maximum threshold					75.00%
Defined contribution plan, cost recognized			2.4	$ 1.7
Successor | Pension Plan
Defined Benefit Plan Disclosure [Line Items]
Expected contributions in current fiscal year			$ 0.8
Successor | Postretirement Health Coverage And Life Insurance Plan
Defined Benefit Plan Disclosure [Line Items]
Health care cost trend rate assumed for next fiscal year			5.50%	5.70%
Measurement period for assumptions			5 years
Rolling measurement period For assumptions			15 years
Effect of one percentage point increase on accumulated postretirement benefit obligation			$ 0.1
Effect of one percentage point decrease on accumulated postretirement benefit obligation			$ 0.1
Successor | Postretirement Health Coverage And Life Insurance Plan | Minimum
Defined Benefit Plan Disclosure [Line Items]
Ultimate health care cost trend rate			1.00%
Successor | Postretirement Health Coverage And Life Insurance Plan | Maximum
Defined Benefit Plan Disclosure [Line Items]
Ultimate health care cost trend rate			2.00%
Predecessor
Defined Benefit Plan Disclosure [Line Items]
Defined contribution plan, cost recognized	$ 0.6	$ 1.4
Predecessor | Multiemployer Plans, Pension
Defined Benefit Plan Disclosure [Line Items]
Employee-related liabilities				$ 2.1
Predecessor | Multiemployer Plans, Pension | Other Long-Term Liabilities
Defined Benefit Plan Disclosure [Line Items]
Employee-related liabilities			$ 1.7
Predecessor | Multiemployer Plans, Pension | Other Current Liabilities
Defined Benefit Plan Disclosure [Line Items]
Employee-related liabilities			$ 0.2

Employee Benefit Plans (Details

Employee Benefit Plans (Details) - USD ($) $ in Thousands	6 Months Ended		12 Months Ended
	Dec. 31, 2014	Jun. 29, 2014	Dec. 31, 2016	Dec. 31, 2015
Pension Plan | Successor
Change in plan assets
Fair value of plan assets at beginning of year			$ 15,378
Fair value of plan assets at end of year			15,598	$ 15,378
U.S. Plans | Successor
Defined Benefit Plan Disclosure [Line Items]
Accumulated benefit obligation			10,626	10,824
Change in projected benefit obligation
Projected benefit obligation at beginning of year			10,824	11,508
Service cost			0	0
Interest cost			425	410
Actuarial loss (gain)			70	(419)
Benefits paid			(693)	(675)
Other			0	0
Currency translation adjustment			0	0
Projected benefit obligation at end of year	$ 11,508		10,626	10,824
Change in plan assets
Fair value of plan assets at beginning of year			8,985	10,019
Actual return on plan assets			906	(319)
Employer and employee contributions			145	0
Benefits paid			(693)	(675)
Other			(61)	(40)
Currency translation adjustment			0	0
Fair value of plan assets at end of year	10,019		9,282	8,985
Funded Status			(1,344)	(1,839)
Amounts recognized in the statement of financial position consist of:
Non-current assets			1,409	837
Other current liabilities			0	0
Other long-term liabilities			(2,753)	(2,676)
Net amount recognized			$ (1,344)	$ (1,839)
U.S. Plans | Successor | Minimum
Weighted-average assumptions
Discount rates			3.71%	3.87%
U.S. Plans | Successor | Maximum
Weighted-average assumptions
Discount rates			3.90%	4.15%
U.S. Plans | Predecessor
Change in projected benefit obligation
Service cost	0	$ 0
Interest cost	207	226
Non-U.S. Plans | Successor
Defined Benefit Plan Disclosure [Line Items]
Accumulated benefit obligation			$ 13,162	$ 12,988
Change in projected benefit obligation
Projected benefit obligation at beginning of year			12,988	14,548
Service cost			155	125
Interest cost			391	384
Actuarial loss (gain)			1,842	(430)
Benefits paid			(506)	(596)
Other			7	0
Currency translation adjustment			(1,345)	(1,043)
Projected benefit obligation at end of year	14,548		13,532	12,988
Change in plan assets
Fair value of plan assets at beginning of year			6,393	6,691
Actual return on plan assets			940	94
Employer and employee contributions			497	517
Benefits paid			(510)	(581)
Other			0	0
Currency translation adjustment			(1,004)	(328)
Fair value of plan assets at end of year	6,691		6,316	6,393
Funded Status			(7,216)	(6,595)
Amounts recognized in the statement of financial position consist of:
Non-current assets			0	0
Other current liabilities			(65)	(68)
Other long-term liabilities			(7,151)	(6,527)
Net amount recognized			$ (7,216)	$ (6,595)
Non-U.S. Plans | Successor | Minimum
Weighted-average assumptions
Discount rates				2.20%
Rate of compensation increase			2.00%	2.00%
Non-U.S. Plans | Successor | Maximum
Weighted-average assumptions
Discount rates				3.70%
Rate of compensation increase			3.90%	3.60%
Non-U.S. Plans | Predecessor
Change in projected benefit obligation
Service cost	93	85
Interest cost	$ 243	$ 285
Non-U.S. Plans | Predecessor | Minimum
Weighted-average assumptions
Discount rates			1.70%
Non-U.S. Plans | Predecessor | Maximum
Weighted-average assumptions
Discount rates			2.60%

Employee Benefit Plans (Net Per

Employee Benefit Plans (Net Periodic Benefit Costs) (Details) - USD ($) $ in Thousands	6 Months Ended		12 Months Ended
	Dec. 31, 2014	Jun. 29, 2014	Dec. 31, 2016	Dec. 31, 2015
Successor | U.S. Plans
Defined Benefit Plan Disclosure [Line Items]
Service cost			$ 0	$ 0
Interest cost			425	410
Expected return on plan assets			(513)	(580)
Amortization of actuarial gain/loss			27	0
Recognized net actuarial loss/ settlements/curtailments			0	0
Net periodic benefit cost			$ (61)	$ (170)
Weighted-average assumptions
Discount rates	3.73%
Successor | U.S. Plans | Minimum
Weighted-average assumptions
Discount rates			3.87%	3.52%
Expected long-term rates or return	5.25%		5.00%	5.00%
Successor | U.S. Plans | Maximum
Weighted-average assumptions
Discount rates	4.00%		4.15%	3.75%
Expected long-term rates or return	8.00%		7.00%	8.00%
Successor | Non-U.S. Plans
Defined Benefit Plan Disclosure [Line Items]
Service cost			$ 155	$ 125
Interest cost			391	384
Expected return on plan assets			(253)	(255)
Amortization of actuarial gain/loss			7	0
Recognized net actuarial loss/ settlements/curtailments			0	0
Net periodic benefit cost			$ 300	$ 254
Successor | Non-U.S. Plans | Minimum
Weighted-average assumptions
Discount rates	2.80%		2.20%	2.10%
Rate of compensation increase	2.00%		2.00%	2.00%
Expected long-term rates or return	4.50%		4.00%	3.90%
Successor | Non-U.S. Plans | Maximum
Weighted-average assumptions
Discount rates	4.30%		3.70%	3.50%
Rate of compensation increase	3.90%		3.60%	3.70%
Expected long-term rates or return	4.90%		4.20%	4.50%
Predecessor | U.S. Plans
Defined Benefit Plan Disclosure [Line Items]
Service cost	$ 0	$ 0
Interest cost	207	226
Expected return on plan assets	(311)	(319)
Amortization of actuarial gain/loss	0	0
Recognized net actuarial loss/ settlements/curtailments	0	(2)
Net periodic benefit cost	(104)	$ (95)
Predecessor | U.S. Plans | Minimum
Weighted-average assumptions
Discount rates		4.50%
Expected long-term rates or return		5.25%
Predecessor | U.S. Plans | Maximum
Weighted-average assumptions
Expected long-term rates or return		8.00%
Predecessor | Non-U.S. Plans
Defined Benefit Plan Disclosure [Line Items]
Service cost	93	$ 85
Interest cost	243	285
Expected return on plan assets	(6)	(166)
Amortization of actuarial gain/loss	0	130
Recognized net actuarial loss/ settlements/curtailments	0	(20)
Net periodic benefit cost	$ 330	$ 314
Weighted-average assumptions
Expected long-term rates or return		4.50%
Predecessor | Non-U.S. Plans | Minimum
Weighted-average assumptions
Discount rates		3.50%
Rate of compensation increase		2.00%
Predecessor | Non-U.S. Plans | Maximum
Weighted-average assumptions
Discount rates		4.60%
Rate of compensation increase		4.00%
Expected long-term rates or return		5.20%

Employee Benefit Plans (AOCI) (

Employee Benefit Plans (AOCI) (Details) - Pension Plan - USD ($) $ in Thousands	6 Months Ended		12 Months Ended
	Dec. 31, 2014	Jun. 29, 2014	Dec. 31, 2016	Dec. 31, 2015
Successor
Defined Benefit Plan Disclosure [Line Items]
Unrecognized loss	$ 1,441		$ 1,994	$ 1,364
Predecessor
Defined Benefit Plan Disclosure [Line Items]
Unrecognized loss		$ 606

Employee Benefit Plans (Asset A

Employee Benefit Plans (Asset Allocation) (Details) - Successor	Dec. 31, 2016	Dec. 31, 2015
U.S. Plans | Equity securities
Defined Benefit Plan Disclosure [Line Items]
Actual plan asset allocations	56.00%	52.20%
U.S. Plans | Debt securities
Defined Benefit Plan Disclosure [Line Items]
Actual plan asset allocations	35.10%	40.90%
U.S. Plans | Other
Defined Benefit Plan Disclosure [Line Items]
Actual plan asset allocations	8.90%	6.90%
Non-U.S. Plans | Equity securities
Defined Benefit Plan Disclosure [Line Items]
Actual plan asset allocations	45.50%	45.90%
Non-U.S. Plans | Debt securities
Defined Benefit Plan Disclosure [Line Items]
Actual plan asset allocations	50.70%	50.20%
Non-U.S. Plans | Other
Defined Benefit Plan Disclosure [Line Items]
Actual plan asset allocations	3.80%	3.90%

Employee Benefit Plans (Fair Va

Employee Benefit Plans (Fair Value of Pension Plan Assets) (Details) - Successor - Pension Plan - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets at end of year	$ 15,598	$ 15,378
Level 1
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets at end of year	8,911	8,264
Level 2
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets at end of year	6,461	6,879
Level 3
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets at end of year	226	235
Cash and cash equivalents
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets at end of year	842	635
Cash and cash equivalents | Level 1
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets at end of year	842	635
Accrued dividends
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets at end of year	3	3
Accrued dividends | Level 1
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets at end of year	3	3
Equity securities
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets at end of year	8,066	7,626
Equity securities | Level 1
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets at end of year	8,066	7,626
Fixed income securities
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets at end of year	6,461	6,879
Fixed income securities | Level 2
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets at end of year	6,461	6,879
Group annuity/insurance contracts
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets at end of year	226	235
Group annuity/insurance contracts | Level 3
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets at end of year	$ 226	$ 235

Employee Benefit Plans (Reconci

Employee Benefit Plans (Reconciliation of Changes in Plan Assets) (Details) - Successor - Pension Plan $ in Thousands	12 Months Ended
	Dec. 31, 2016USD ($)
Change in plan assets
Fair value of plan assets at beginning of year	$ 15,378
Fair value of plan assets at end of year	15,598
Level 3
Change in plan assets
Fair value of plan assets at beginning of year	235
Actual return on plan assets	11
Purchases, sales and settlements	(20)
Fair value of plan assets at end of year	$ 226

Employee Benefit Plans (Expecte

Employee Benefit Plans (Expected Future Benefit Payments) (Details) - Successor $ in Thousands	Dec. 31, 2016USD ($)
Defined Benefit Plan Disclosure [Line Items]
2,017	$ 1,205
2,018	1,172
2,019	1,132
2,020	1,310
2,021	1,272
2022-2026	$ 6,288

Employee Benefit Plans (Postret

Employee Benefit Plans (Postretirement Health Coverage and Life Insurance) (Details) - Postretirement Health Coverage And Life Insurance Plan - USD ($) $ in Thousands	6 Months Ended		12 Months Ended
	Dec. 31, 2014	Jun. 29, 2014	Dec. 31, 2016	Dec. 31, 2015
Successor
Defined Benefit Plan Disclosure [Line Items]
Accumulated benefit obligation			$ 1,972	$ 2,094
Change in projected benefit obligation
Projected benefit obligation at beginning of year			2,094	2,808
Interest cost	$ 44		76	92
Actuarial loss (gain)			(37)	(634)
Benefits paid			(161)	(172)
Curtailment			0	0
Projected benefit obligation at end of year	$ 2,808		1,972	2,094
Change in plan assets
Employer contributions			161	172
Benefits paid			(161)	(172)
Fair value of plan assets at end of year			0	0
Funded Status			$ (1,972)	$ (2,094)
Weighted-average assumptions
Discount rates			3.64%	3.82%
Other current liabilities			$ (208)	$ (211)
Other long-term liabilities			(1,764)	(1,883)
Net amount recognized			$ (1,972)	$ (2,094)
Predecessor
Change in projected benefit obligation
Interest cost		$ 54

Employee Benefit Plans (Postr88

Employee Benefit Plans (Postretirement Health Coverage and Life Insurance Components of Expense) (Details) - Postretirement Health Coverage And Life Insurance Plan - USD ($) $ in Thousands	6 Months Ended		12 Months Ended
	Dec. 31, 2014	Jun. 29, 2014	Dec. 31, 2016	Dec. 31, 2015
Successor
Defined Benefit Plan Disclosure [Line Items]
Interest cost	$ 44		$ 76	$ 92
Amortization of the net loss from earlier periods	0		(13)	1
Net periodic benefit cost	$ 44		$ 63	$ 93
Discount rates	3.44%		3.82%	3.82%
Predecessor
Defined Benefit Plan Disclosure [Line Items]
Interest cost		$ 54
Amortization of the net loss from earlier periods		5
Net periodic benefit cost		$ 59
Discount rates		4.25%

Employee Benefit Plans (Other P

Employee Benefit Plans (Other Postretirement Benefits AOCI) (Details) - Other Postretirement Benefit Plan - USD ($) $ in Thousands	6 Months Ended		12 Months Ended
	Dec. 31, 2014	Jun. 29, 2014	Dec. 31, 2016	Dec. 31, 2015
Successor
Defined Benefit Plan Disclosure [Line Items]
Unrecognized (gain) loss	$ 174		$ (217)	$ (214)
Predecessor
Defined Benefit Plan Disclosure [Line Items]
Unrecognized (gain) loss		$ 240

Employee Benefit Plans (Multi-e

Employee Benefit Plans (Multi-employer Expected Future Benefit Payments) (Details) - Successor $ in Thousands	Dec. 31, 2016USD ($)
Defined Benefit Plan Disclosure [Line Items]
2,017	$ 1,205
2,018	1,172
2,019	1,132
2,020	1,310
2,021	1,272
2022-2026	6,288
Other Postretirement Benefit Plan
Defined Benefit Plan Disclosure [Line Items]
2,017	212
2,018	199
2,019	187
2,020	175
2,021	163
2022-2026	$ 665

Business Segments, Geographic91

Business Segments, Geographic and Customer Information (Details) $ in Thousands	6 Months Ended		12 Months Ended
	Dec. 31, 2014USD ($)	Jun. 29, 2014USD ($)	Dec. 31, 2016USD ($)segment	Dec. 31, 2015USD ($)
Successor
Segment Reporting Information [Line Items]
Number of reportable segments | segment			4
Net sales	$ 325,335		$ 705,519	$ 708,366
Successor | Seating
Segment Reporting Information [Line Items]
Net sales	67,033		161,050	176,792
Successor | Finishing
Segment Reporting Information [Line Items]
Net sales	90,895		196,883	191,394
Successor | Acoustics
Segment Reporting Information [Line Items]
Net sales	108,807		249,919	218,047
Successor | Components
Segment Reporting Information [Line Items]
Net sales	$ 58,600		$ 97,667	$ 122,133
Predecessor
Segment Reporting Information [Line Items]
Net sales		$ 377,151
Predecessor | Seating
Segment Reporting Information [Line Items]
Net sales		104,878
Predecessor | Finishing
Segment Reporting Information [Line Items]
Net sales		96,692
Predecessor | Acoustics
Segment Reporting Information [Line Items]
Net sales		109,930
Predecessor | Components
Segment Reporting Information [Line Items]
Net sales		$ 65,651

Business Segments, Geographic92

Business Segments, Geographic and Customer Information (EBITDA Reconciliation) (Details) - USD ($) $ in Thousands	6 Months Ended		12 Months Ended
	Dec. 31, 2014	Jun. 29, 2014	Dec. 31, 2016	Dec. 31, 2015
Successor
Reconciliation of Operating Profit (Loss) from Segments to Consolidated [Abstract]
Interest expense	$ (16,172)		$ (31,843)	$ (31,835)
Depreciation and amortization	(20,375)		(43,546)	(45,248)
Impairment of long-lived assets	0		(63,285)	(94,126)
Loss on disposal of property, plant and equipment - net	(57)		(880)	(109)
Restructuring	(1,131)		(7,232)	(3,800)
Transaction-related expenses	(2,533)		0	(886)
Gain from sale of joint ventures	0		0	0
Share-based compensation	4,129		(752)	7,969
Loss before income taxes	(21,869)		(83,854)	(111,856)
Successor | Operating Segments
Reconciliation of Operating Profit (Loss) from Segments to Consolidated [Abstract]
Income Before Income Taxes, Depreciation And Amortization	36,712		81,773	94,023
Loss before income taxes	4,263		(35,399)	(54,322)
Successor | Operating Segments | Seating
Reconciliation of Operating Profit (Loss) from Segments to Consolidated [Abstract]
Income Before Income Taxes, Depreciation And Amortization	8,337		16,122	19,766
Depreciation and amortization	(6,900)		(8,894)	(13,693)
Successor | Operating Segments | Finishing
Reconciliation of Operating Profit (Loss) from Segments to Consolidated [Abstract]
Income Before Income Taxes, Depreciation And Amortization	12,542		24,200	25,799
Depreciation and amortization	(4,711)		(13,198)	(11,407)
Successor | Operating Segments | Acoustics
Reconciliation of Operating Profit (Loss) from Segments to Consolidated [Abstract]
Income Before Income Taxes, Depreciation And Amortization	8,912		27,202	27,515
Depreciation and amortization	(4,859)		(11,283)	(11,251)
Successor | Operating Segments | Components
Reconciliation of Operating Profit (Loss) from Segments to Consolidated [Abstract]
Income Before Income Taxes, Depreciation And Amortization	6,921		14,249	20,943
Depreciation and amortization	(3,821)		(9,827)	(8,587)
Successor | Segment Reconciling Items
Reconciliation of Operating Profit (Loss) from Segments to Consolidated [Abstract]
Interest expense	(1,022)		(1,561)	(1,870)
Depreciation and amortization	(20,291)		(43,202)	(44,938)
Impairment of long-lived assets	0		(63,285)	(94,126)
Loss on disposal of property, plant and equipment - net	(57)		(869)	(109)
Restructuring	(1,131)		(6,634)	(3,800)
Transaction-related expenses	(27)		0	(789)
Integration and other restructuring costs	(9,921)		(1,621)	(2,713)
Gain from sale of joint ventures	0		0	0
Successor | Corporate, Non-Segment
Reconciliation of Operating Profit (Loss) from Segments to Consolidated [Abstract]
Interest expense	15,150		30,282	29,965
Depreciation and amortization	(84)		(344)	(310)
Loss on disposal of property, plant and equipment - net	0		(11)	0
Restructuring	0		(598)	0
Transaction-related expenses	(2,506)		0	(97)
Integration and other restructuring costs	0		(359)	(6,333)
General and Administrative Expense	(4,263)		(17,613)	(12,860)
Share-based compensation	$ (4,129)		$ 752	$ (7,969)
Predecessor
Reconciliation of Operating Profit (Loss) from Segments to Consolidated [Abstract]
Interest expense		$ (7,301)
Depreciation and amortization		(12,852)
Impairment of long-lived assets		0
Loss on disposal of property, plant and equipment - net		(338)
Restructuring		(2,554)
Transaction-related expenses		(27,783)
Gain from sale of joint ventures		3,508
Share-based compensation		7,661
Loss before income taxes		(5,528)
Predecessor | Operating Segments
Reconciliation of Operating Profit (Loss) from Segments to Consolidated [Abstract]
Income Before Income Taxes, Depreciation And Amortization		51,400
Loss before income taxes		35,136
Predecessor | Operating Segments | Seating
Reconciliation of Operating Profit (Loss) from Segments to Consolidated [Abstract]
Income Before Income Taxes, Depreciation And Amortization		17,668
Depreciation and amortization		(3,571)
Predecessor | Operating Segments | Finishing
Reconciliation of Operating Profit (Loss) from Segments to Consolidated [Abstract]
Income Before Income Taxes, Depreciation And Amortization		13,732
Depreciation and amortization		(2,824)
Predecessor | Operating Segments | Acoustics
Reconciliation of Operating Profit (Loss) from Segments to Consolidated [Abstract]
Income Before Income Taxes, Depreciation And Amortization		9,676
Depreciation and amortization		(2,838)
Predecessor | Operating Segments | Components
Reconciliation of Operating Profit (Loss) from Segments to Consolidated [Abstract]
Income Before Income Taxes, Depreciation And Amortization		10,324
Depreciation and amortization		(3,562)
Predecessor | Segment Reconciling Items
Reconciliation of Operating Profit (Loss) from Segments to Consolidated [Abstract]
Interest expense		(1,269)
Depreciation and amortization		(12,796)
Impairment of long-lived assets		0
Loss on disposal of property, plant and equipment - net		(336)
Restructuring		(2,554)
Transaction-related expenses		(242)
Integration and other restructuring costs		(2,575)
Gain from sale of joint ventures		3,508
Predecessor | Corporate, Non-Segment
Reconciliation of Operating Profit (Loss) from Segments to Consolidated [Abstract]
Interest expense		6,032
Depreciation and amortization		(57)
Loss on disposal of property, plant and equipment - net		(2)
Restructuring		0
Transaction-related expenses		(27,541)
Integration and other restructuring costs		0
General and Administrative Expense		(7,032)
Share-based compensation		$ 0

Business Segments, Geographic93

Business Segments, Geographic and Customer Information (Other Information by Segment) (Details) - USD ($) $ in Thousands	6 Months Ended		12 Months Ended
	Dec. 31, 2014	Jun. 29, 2014	Dec. 31, 2016	Dec. 31, 2015
Successor
Segment Reporting, Asset Reconciling Item [Line Items]
Depreciation and amortization	$ 20,375		$ 43,546	$ 45,248
Payments to Acquire Productive Assets	15,359		19,780	32,786
Assets			584,331	697,092
Successor | Operating Segments
Segment Reporting, Asset Reconciling Item [Line Items]
Assets			592,448	697,826
Successor | Operating Segments | Seating
Segment Reporting, Asset Reconciling Item [Line Items]
Depreciation and amortization	6,900		8,894	13,693
Payments to Acquire Productive Assets	2,115		3,602	3,804
Assets			105,184	119,019
Successor | Operating Segments | Finishing
Segment Reporting, Asset Reconciling Item [Line Items]
Depreciation and amortization	4,711		13,198	11,407
Payments to Acquire Productive Assets	3,990		5,943	9,090
Assets			233,045	248,210
Successor | Operating Segments | Acoustics
Segment Reporting, Asset Reconciling Item [Line Items]
Depreciation and amortization	4,859		11,283	11,251
Payments to Acquire Productive Assets	6,063		6,058	14,881
Assets			172,769	206,117
Successor | Operating Segments | Components
Segment Reporting, Asset Reconciling Item [Line Items]
Depreciation and amortization	3,821		9,827	8,587
Payments to Acquire Productive Assets	3,037		2,950	4,875
Assets			81,450	124,480
Successor | Corporate, Non-Segment
Segment Reporting, Asset Reconciling Item [Line Items]
Depreciation and amortization	84		344	310
Payments to Acquire Productive Assets	$ 154		1,227	136
Successor | Corporate Reconciling Items And Eliminations
Segment Reporting, Asset Reconciling Item [Line Items]
Assets			$ (8,117)	$ (734)
Predecessor
Segment Reporting, Asset Reconciling Item [Line Items]
Depreciation and amortization		$ 12,852
Payments to Acquire Productive Assets		10,998
Predecessor | Operating Segments | Seating
Segment Reporting, Asset Reconciling Item [Line Items]
Depreciation and amortization		3,571
Payments to Acquire Productive Assets		1,060
Predecessor | Operating Segments | Finishing
Segment Reporting, Asset Reconciling Item [Line Items]
Depreciation and amortization		2,824
Payments to Acquire Productive Assets		3,151
Predecessor | Operating Segments | Acoustics
Segment Reporting, Asset Reconciling Item [Line Items]
Depreciation and amortization		2,838
Payments to Acquire Productive Assets		4,098
Predecessor | Operating Segments | Components
Segment Reporting, Asset Reconciling Item [Line Items]
Depreciation and amortization		3,562
Payments to Acquire Productive Assets		2,671
Predecessor | Corporate, Non-Segment
Segment Reporting, Asset Reconciling Item [Line Items]
Depreciation and amortization		57
Payments to Acquire Productive Assets		$ 18

Business Segments, Geographic94

Business Segments, Geographic and Customer Information (Geographical Information) (Details) - USD ($) $ in Thousands	6 Months Ended		12 Months Ended
	Dec. 31, 2014	Jun. 29, 2014	Dec. 31, 2016	Dec. 31, 2015
Successor
Segment Reporting Information [Line Items]
Net sales	$ 325,335		$ 705,519	$ 708,366
Assets, Noncurrent			322,576	354,065
Successor | United States
Segment Reporting Information [Line Items]
Net sales	231,920		492,667	510,526
Assets, Noncurrent			219,591	245,307
Successor | Europe
Segment Reporting Information [Line Items]
Net sales	62,263		154,307	138,578
Assets, Noncurrent			85,133	94,804
Successor | Mexico
Segment Reporting Information [Line Items]
Net sales	23,728		49,594	48,242
Assets, Noncurrent			13,734	10,434
Successor | Other Countries
Segment Reporting Information [Line Items]
Net sales	$ 7,424		8,951	11,020
Assets, Noncurrent			$ 4,118	$ 3,520
Predecessor
Segment Reporting Information [Line Items]
Net sales		$ 377,151
Predecessor | United States
Segment Reporting Information [Line Items]
Net sales		273,868
Predecessor | Europe
Segment Reporting Information [Line Items]
Net sales		70,813
Predecessor | Mexico
Segment Reporting Information [Line Items]
Net sales		25,258
Predecessor | Other Countries
Segment Reporting Information [Line Items]
Net sales		$ 7,212

Commitments and Contingencies (

Commitments and Contingencies (Details) - Successor $ in Millions	Dec. 31, 2016USD ($)	Dec. 31, 2015USD ($)site
Site Contingency [Line Items]
Reserve for environmental loss contingencies | $	$ 1	$ 1
Number of sites with reserves for environmental matters | site		2

Related Party Transactions (Det

Related Party Transactions (Details) $ in Millions	6 Months Ended
	Jun. 29, 2014USD ($)
Predecessor | Management Fee
Related Party Transaction [Line Items]
Expenses from transactions with related party	$ 0.6
Successor | Limited Liability Company
Related Party Transaction [Line Items]
Transaction-related expenses	$ 5.4

Subsequent Events (Details)

Subsequent Events (Details) ft² in Thousands, $ in Thousands	Feb. 23, 2017shares	Jan. 31, 2017USD ($)ft²	Dec. 31, 2016USD ($)shares	Mar. 31, 2017shares	Jun. 30, 2014
Successor
Subsequent Event [Line Items]
Minimum lease payments | $			$ 50,567
Successor | Jason
Subsequent Event [Line Items]
Noncontrolling interest, percentage of voting interests following acquisition			6.00%		16.90%
Successor | JPHI Holdings, Inc. | Jason
Subsequent Event [Line Items]
Exchange of shares by noncontrolling owners (in shares)			2,401,616
Scenario, Forecast | Jason
Subsequent Event [Line Items]
Noncontrolling interest, percentage of voting interests following acquisition				0.00%
Scenario, Forecast | JPHI Holdings, Inc. | Jason
Subsequent Event [Line Items]
Exchange of shares by noncontrolling owners (in shares)				1,084,007
Subsequent Event | JPHI Holdings, Inc. | Jason
Subsequent Event [Line Items]
Exchange of shares by noncontrolling owners (in shares)	0
Subsequent Event | Seating | Successor
Subsequent Event [Line Items]
Lease term		10 years
Area of office space | ft²		50
Minimum lease payments | $		$ 3,484

Schedule II - Consolidated Va98

Schedule II - Consolidated Valuation and Qualifying Accounts (Details) - USD ($) $ in Thousands	6 Months Ended		12 Months Ended
	Dec. 31, 2014	Jun. 29, 2014	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Successor | Allowance for doubtful accounts
Movement in Valuation Allowances and Reserves [Roll Forward]
Balance at beginning of year	$ 2,459		$ 2,524	$ 2,415
Charge to Costs and Expenses	123		597	590
Utilization of Reserves	(152)		218	(374)
Other	(15)		53	(107)
Balance at end of year	2,415	$ 2,459	3,392	2,524	$ 2,415
Successor | Deferred tax valuation allowances
Movement in Valuation Allowances and Reserves [Roll Forward]
Balance at beginning of year	4,958		3,703	3,898
Charge to Costs and Expenses	(173)		1,469	(243)
Utilization of Reserves	0		0	0
Other	(887)		(293)	48
Balance at end of year	3,898	4,958	$ 4,879	$ 3,703	3,898
Successor | Deferred tax valuation allowances | Jason
Movement in Valuation Allowances and Reserves [Roll Forward]
Other					(655)
Predecessor | Allowance for doubtful accounts
Movement in Valuation Allowances and Reserves [Roll Forward]
Balance at beginning of year	2,459	2,227			2,227
Charge to Costs and Expenses		112
Utilization of Reserves		19
Other		101
Balance at end of year		2,459
Predecessor | Deferred tax valuation allowances
Movement in Valuation Allowances and Reserves [Roll Forward]
Balance at beginning of year	$ 4,958	4,347			$ 4,347
Charge to Costs and Expenses		472
Utilization of Reserves		0
Other		139
Balance at end of year		$ 4,958