Jason Industries 10-K 1 Mar 18 2017 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Feb. 22, 2018	Jun. 30, 2017
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	Non-accelerated Filer
Document Type	10-K
Document Period End Date	Dec. 31, 2017
Document Fiscal Year Focus	2,017
Document Fiscal Period Focus	FY
Amendment Flag	false
Entity Common Stock, Shares Outstanding		27,374,458
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Public Float			$ 27.4

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($) shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Statement of Financial Position [Abstract]
Net sales	$ 648,616	$ 705,519	$ 708,366
Cost of goods sold	517,764	574,412	561,076
Gross profit	130,852	131,107	147,290
Selling and administrative expenses	103,855	113,797	129,371
Impairment charges	0	63,285	94,126
(Gain) loss on disposals of property, plant and equipment - net	(759)	880	109
Restructuring	4,266	7,232	3,800
Transaction-related expenses	0	0	886
Operating income (loss)	23,490	(54,087)	(81,002)
Interest expense	(33,089)	(31,843)	(31,835)
Gain on extinguishment of debt	2,201	0	0
Equity income	952	681	884
Loss on divestiture	(8,730)	0	0
Other income - net	319	900	97
Loss before income taxes	(14,857)	(84,349)	(111,856)
Tax benefit	(10,384)	(6,296)	(22,255)
Net loss	(4,473)	(78,053)	(89,601)
Less net gain (loss) attributable to noncontrolling interests	5	(10,818)	(15,143)
Net loss attributable to Jason Industries	(4,478)	(67,235)	(74,458)
Accretion of preferred stock dividends and redemption premium	3,783	3,600	3,600
Net loss available to common shareholders of Jason Industries	$ (8,261)	$ (70,835)	$ (78,058)
Net loss per share available to common shareholders of Jason Industries:
Net loss per share available to common shareholders of Jason Industries: Basic and diluted (in dollars per share)	$ (0.32)	$ (3.15)	$ (3.53)
Weighted average number of common shares outstanding: Basic and diluted (in shares)	26,082	22,507	22,145

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income (Loss) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Statement of Comprehensive Income [Abstract]
Net loss	$ (4,473)	$ (78,053)	$ (89,601)
Other comprehensive income (loss):
Employee retirement plan adjustments, net of tax expense (benefit) of $73, ($95), and $18, respectively	373	(624)	461
Foreign currency translation adjustments	10,542	(4,787)	(11,560)
Net change in unrealized gains (losses) on cash flow hedges, net of tax expense (benefit) of $814, ($659), and ($126), respectively	1,317	(1,064)	(202)
Total other comprehensive income (loss)	12,232	(6,475)	(11,301)
Comprehensive income (loss)	7,759	(84,528)	(100,902)
Less: Comprehensive income (loss) attributable to noncontrolling interests	43	(11,870)	(17,053)
Comprehensive income (loss) attributable to Jason Industries	$ 7,716	$ (72,658)	$ (83,849)

Consolidated Statements of Com4

Consolidated Statements of Comprehensive Income (Loss) (Parenthetical) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Statement of Comprehensive Income [Abstract]
Pension and other benefit plans, tax	$ 73	$ (95)	$ 18
Cash flow hedges, tax	$ 814	$ (659)	$ (126)

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Current assets
Cash and cash equivalents	$ 48,887	$ 40,861
Accounts receivable - net of allowances for doubtful accounts of $2,959 and $3,392 at 2017 and 2016, respectively	68,626	77,837
Inventories - net	70,819	73,601
Other current assets	15,655	17,866
Total current assets	203,987	210,165
Property, plant and equipment - net	154,196	177,823
Goodwill	45,142	42,157
Other intangible assets - net	131,499	144,258
Other assets - net	11,499	9,433
Total assets	546,323	583,836
Current liabilities
Current portion of long-term debt	9,704	8,179
Accounts payable	53,668	61,160
Accrued compensation and employee benefits	17,433	13,207
Accrued interest	276	191
Other current liabilities	19,806	24,807
Total current liabilities	100,887	107,544
Long-term debt	391,768	416,945
Deferred income taxes	25,699	42,608
Other long-term liabilities	22,285	19,881
Total liabilities	540,639	586,978
Commitments and Contingencies (Note 17)
Shareholders' Equity (Deficit)
Preferred stock, $0.0001 par value (5,000,000 shares authorized, 49,665 shares issued and outstanding at December 31, 2017, including 968 shares declared on November 28, 2017 and issued on January 1, 2018, and 45,899 shares issued and outstanding at December 31, 2016, including 899 shares declared on December 15, 2016 and issued on January 1, 2017)	49,665	45,899
Jason Industries common stock, $0.0001 par value (120,000,000 shares authorized, 25,966,381 shares issued and outstanding at December 31, 2017 and 24,802,196 shares issued and outstanding at December 31, 2016)	3	2
Additional paid-in capital	143,788	144,666
Retained deficit	(167,710)	(163,232)
Accumulated other comprehensive loss	(20,062)	(30,372)
Shareholders' equity (deficit) attributable to Jason Industries	5,684	(3,037)
Noncontrolling interests	0	(105)
Total shareholders' equity (deficit)	5,684	(3,142)
Total liabilities and shareholders' equity (deficit)	$ 546,323	$ 583,836

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Dec. 31, 2017	Nov. 28, 2017	Dec. 31, 2016	Dec. 15, 2016
Allowance for doubtful accounts	$ 2,959		$ 3,392
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)	49,665		45,899
Preferred stock, shares outstanding (in shares)	49,665		45,899
Preferred stock, shares declared (in shares)		968		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)	25,966,381		24,802,196
Common stock, shares outstanding (in shares)	25,966,381		24,802,196

Consolidated Statements of Shar

Consolidated Statements of Shareholders' Equity (Deficit) - USD ($) shares in Thousands, $ in Thousands	Total	Preferred Stock	Common Stock	Additional Paid-In Capital	Retained Deficit	Accumulated Other Comprehensive Loss	Shareholders' Equity (Deficit) Attributable to Jason Industries, Inc.	Noncontrolling Interests
Beginning balance (in shares) at Dec. 31, 2014		45	21,991
Beginning balance at Dec. 31, 2014	$ 182,675	$ 45,000	$ 2	$ 140,312	$ (21,539)	$ (12,065)	$ 151,710	$ 30,965
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Dividends declared	(3,600)			(3,600)			(3,600)
Stock compensation expense (in shares)			515
Share-based compensation	7,969			7,969			7,969
Tax withholding related to vesting of restricted stock units (in shares)			(211)
Tax withholding related to vesting of restricted stock units	(1,148)			(1,148)			(1,148)
Net loss	(89,601)				(74,458)		(74,458)	(15,143)
Employee retirement plan adjustments, net of tax	461					383	383	78
Foreign currency translation adjustments	(11,560)					(9,606)	(9,606)	(1,954)
Net changes in unrealized gains (losses) on cash flow hedges, net of tax	(202)					(168)	(168)	(34)
Exchange of common stock of JPHI Holdings, Inc. for common stock of Jason Industries, Inc.							0
Ending balance (in shares) at Dec. 31, 2015		45	22,295
Ending balance at Dec. 31, 2015	84,994	$ 45,000	$ 2	143,533	(95,997)	(21,456)	71,082	13,912
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Dividends declared (in shares)		1
Dividends declared	(2,701)	$ 899		(3,600)			(2,701)
Stock compensation expense (in shares)			149
Share-based compensation	(752)			(752)			(752)
Tax withholding related to vesting of restricted stock units (in shares)			(44)
Tax withholding related to vesting of restricted stock units	(155)			(155)			(155)
Net loss	(78,053)				(67,235)		(67,235)	(10,818)
Employee retirement plan adjustments, net of tax	(624)					(540)	(540)	(84)
Foreign currency translation adjustments	(4,787)					(4,013)	(4,013)	(774)
Net changes in unrealized gains (losses) on cash flow hedges, net of tax	(1,064)					(870)	(870)	(194)
Exchange of common stock (in shares)			2,402
Exchange of common stock of JPHI Holdings, Inc. for common stock of Jason Industries, Inc.	0			5,640		(3,493)	2,147	(2,147)
Ending balance (in shares) at Dec. 31, 2016		46	24,802
Ending balance at Dec. 31, 2016	(3,142)	$ 45,899	$ 2	144,666	(163,232)	(30,372)	(3,037)	(105)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Dividends declared (in shares)		4
Dividends declared	(17)	$ 3,766		(3,783)			(17)
Stock compensation expense (in shares)			106
Share-based compensation	1,119			1,119			1,119
Tax withholding related to vesting of restricted stock units (in shares)			(26)
Tax withholding related to vesting of restricted stock units	(35)			(35)			(35)
Net loss	(4,473)				(4,478)		(4,478)	5
Employee retirement plan adjustments, net of tax	373					373	373
Foreign currency translation adjustments	10,542					10,506	10,506	36
Net changes in unrealized gains (losses) on cash flow hedges, net of tax	1,317					1,315	1,315	2
Exchange of common stock (in shares)			1,084
Exchange of common stock of JPHI Holdings, Inc. for common stock of Jason Industries, Inc.	0		$ 1	1,821		(1,884)	(62)	62
Ending balance (in shares) at Dec. 31, 2017		50	25,966
Ending balance at Dec. 31, 2017	$ 5,684	$ 49,665	$ 3	$ 143,788	$ (167,710)	$ (20,062)	$ 5,684	$ 0

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Cash flows from operating activities
Net loss	$ (4,473)	$ (78,053)	$ (89,601)
Adjustments to reconcile net loss to net cash provided by operating activities:
Depreciation	26,260	31,120	31,160
Amortization of intangible assets	12,674	12,921	14,088
Amortization of deferred financing costs and debt discount	2,943	3,008	3,008
Impairment charges	0	63,285	94,126
Equity income	(952)	(681)	(884)
Deferred income taxes	(17,345)	(14,112)	(28,223)
(Gain) loss on disposals of property, plant and equipment - net	(759)	880	109
Gain on extinguishment of debt	(2,201)	0	0
Loss on divestiture	8,730	0	0
Transaction fees on divestiture	(932)	0	0
Dividends from joint ventures	0	2,068	0
Share-based compensation	1,119	(752)	7,969
Net increase (decrease) in cash due to changes in:
Accounts receivable	6,997	(85)	1,954
Inventories	3,804	5,862	5,034
Other current assets	1,464	7,346	(3,820)
Accounts payable	(7,897)	5,886	(1,473)
Accrued compensation and employee benefits	5,946	(5,449)	4,169
Accrued interest	98	117	(121)
Accrued income taxes	473	2,263	487
Other - net	(5,858)	(507)	1,052
Total adjustments	34,564	113,170	128,635
Net cash provided by operating activities	30,091	35,117	39,034
Cash flows from investing activities
Proceeds from disposals of property, plant and equipment	8,809	3,413	232
Payments for property, plant and equipment	(15,873)	(19,780)	(32,786)
Proceeds from divestitures, net of cash divested and debt assumed by buyer	7,883	0	0
Acquisitions of business, net of cash acquired	0	0	(34,763)
Acquisitions of patents	(104)	(86)	(247)
Net cash provided by (used in) investing activities	715	(16,453)	(67,564)
Cash flows from financing activities
Payments of First and Second Lien term loans	(21,826)	(3,100)	(3,100)
Proceeds from other long-term debt	8,596	10,150	19,282
Payments of other long-term debt	(10,816)	(16,138)	(6,228)
Payments of preferred stock dividends	(12)	(3,600)	(3,600)
Other financing activities - net	(220)	(155)	(1,148)
Net cash (used in) provided by financing activities	(24,278)	(12,843)	5,206
Effect of exchange rate changes on cash and cash equivalents	1,498	(904)	(3,011)
Net increase (decrease) in cash and cash equivalents	8,026	4,917	(26,335)
Cash and cash equivalents, beginning of period	40,861	35,944	62,279
Cash and cash equivalents, ending of period	48,887	40,861	35,944
Supplemental disclosure of cash flow information
Interest	30,242	28,717	28,969
Income taxes, net of refunds	6,843	7,163	4,349
Noncash Investing and Financing Items [Abstract]
Property, plant and equipment acquired through additional liabilities	1,179	1,891	1,765
Accretion of preferred stock dividends	6	1	900
Non-cash preferred stock created from dividends declared	3,766	899	0
Exchange of common stock of JPHI Holdings, Inc. for common stock of Jason Industries, Inc.	0	0
Buyer assumption of debt from divestiture	2,950	0	0
Shareholders' Equity (Deficit) Attributable to Jason Industries, Inc.
Cash flows from operating activities
Net loss	(4,478)	(67,235)	(74,458)
Noncash Investing and Financing Items [Abstract]
Exchange of common stock of JPHI Holdings, Inc. for common stock of Jason Industries, Inc.	$ 62	$ (2,147)	$ 0

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2017
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: finishing, components, seating and acoustics. The segments have operations within the United States and 13 foreign countries. The Company’s finishing segment focuses on the production of industrial brushes, polishing buffs and compounds, and abrasives that are used in a broad range of industrial and infrastructure applications. The components segment is a diversified manufacturer of expanded and perforated metal components, slip resistant surfaces and subassemblies for smart utility meters. The seating segment supplies seating solutions to equipment manufacturers in the motorcycle, lawn and turf care, industrial, agricultural, construction and power sports end markets. The acoustics segment manufactures engineered non-woven, fiber-based acoustical products for the automotive industry. The Company was originally incorporated in Delaware on May 31, 2013 and 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 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”). Basis of presentation: 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 2017 , the Company’s fiscal quarters were comprised of the three months ended March 31, June 30, September 29 , and December 31 . In 2016 , the Company’s fiscal quarters were comprised of the three months ended April 1, July 1, September 30, 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, 2017 and 2016 , book overdrafts of approximately $4.7 million and $5.5 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 net realizable value 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 by comparing the fair value of a reporting unit 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 the fair values of comparable public companies are used in determining an estimated fair value for each reporting unit. If the carrying amount of the reporting unit exceeds the estimated fair value of the reporting unit, 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 , “ Goodwill and Other Intangible Assets ” 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, 2017 and 2016 , the Company’s investment in these joint ventures was $6.1 million and $4.8 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: 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 , “ Share Based Compensation ” 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 $398.4 million and $365.8 million as of December 31, 2017 and 2016 , 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 , “ Debt and Hedging Instruments ” 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 , “ Debt and Hedging Instruments ” 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 (deficit). 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 the 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 $3.6 million in the year ended December 31, 2017 , $4.2 million in the year ended December 31, 2016 , and $5.0 million in the year ended December 31, 2015 . Advertising costs: Advertising costs are charged to selling and administrative expenses as incurred and were $1.8 million in the year ended December 31, 2017 , $1.9 million in the year ended December 31, 2016 , and $2.7 million in the year ended December 31, 2015 . Transaction-related expenses: The Company recognized no transaction-related expenses in the years ended December 31, 2017 and 2016 and $0.9 million in the year ended December 31, 2015 related to the acquisition of DRONCO. 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, 2017 , 2016 , and 2015 the Company had no individual customers at or above 10% of consolidated net sales. At December 31, 2017 , one customer accounted for greater than 10% of the Company’s consolidated accounts receivable balance; this customer accounted for 13% of the consolidated balance and is served by the acoustics segment. 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. Revision of previously reported financial information: Certain prior period amounts within the consolidated statements of operations, consolidated statements of comprehensive income (loss), consolidated balance sheets, consolidated statements of shareholders’ equity (deficit) and operating activities in the consolidated statements of cash flows have been revised for an error identified in the third quarter of 2017. See Note 2 , “ Revision of Previously Reported Financial Information ” for further information regarding the revision of previously reported financial information. Recently issued accounting standards Accounting standards adopted in the current fiscal year In July 2015, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2015-11, “ Simplifying the Measurement of Inventory ” (“ASU 2015-11”). Under ASU 2015-11, inventory is measured at the “lower of cost and net realizable value” and options that formerly existed for “market value” were 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. The Company adopted ASU 2015-11 effective January 1, 2017 on a prospective basis. There was an insignificant impact to the reported consolidated financial statements for the year ended December 31, 2017 as a result of adoption of this standard. 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 has adopted this standard for the year ended December 31, 2017 and has determined that there was no impact to the consolidated statement of cash flows related to any previously reported period as a result of this adoption. In November 2016, the FASB issued ASU 2016-18 " Statement of Cash Flows (Topic 320): Restricted Cash " ("ASU 2016-18"), which clarifies guidance on the classification and presentation of restricted cash in the statement of cash flows. The guidance is effective for interim and annual periods beginning after December 15, 2017, with early adoption permitted. This new guidance requires a retrospective adoption approach. For comparative purposes in the third quarter of 2018, ASU 2016-18 will require the inclusion of $2.4 million of restricted cash recorded within other assets-net on the consolidated balances sheets at September 29, 2017 to be included as part of total cash and cash equivalents within the consolidated statements of cash flows instead of recording the restricted cash as an investing cash outflow. The Company has adopted this standard effective for the year ended December 31, 2017 and other than the third quarter of 2017, has determined that this standard will have no impact 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”). This standard simplifies how an entity is required to test goodwill for impairment by eliminating Step 2 from the goodwill impairment test, which required a hypothetical purchase price allocation to measure goodwill impairment. Under the new guidance, the amount of goodwill impairment will be determined by the amount the carrying value of the reporting unit exceeds its fair value. ASU 2017-04 is required to be applied on a prospective basis. The Company adopted ASU 2017-04 effective January 1, 2017. The adoption of this standard did not impact the Company’s consolidated financial statements for the year ended December 31, 2017 , as no interim triggering events or indicators of potential impairment were identified. The Company performed its annual goodwill impairment test as of September 30, 2017 and concluded that there was no impairment. In May 2017, the FASB issued ASU 2017-09, “ Compensation-Stock Compensation (Topic 718): Scope of Modification Accounting ” (“ASU 2017-09”). This standard clarifies when to account for a change in the terms or conditions of a share-based payment award as a modification. Under the new guidance, modification accounting is required only if the fair value, the vesting conditions, or the classification of the award changes as a result of a change in terms or conditions. No other changes were made to the current guidance on stock compensation. ASU 2017-09 is required to be applied on a prospective basis. The Company adopted ASU 2017-09 effective April 1, 2017. The adoption of this standard did not impact the Company’s consolidated financial statements for the year ended December 31, 2017 . 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. The Company will adopt this standard using modified retrospective transition method effective January 1, 2018, and does not expect the adoption to have a material impact on the financial statements. The Company has assessed the impact of the guidance across all of our revenue streams by reviewing the Company’s contract portfolio, comparing its historical accounting policies and practices to the requirements of the new guidance, and identifying potential differences from applying the requirements of the new guidance to its contracts. There were two key focus areas during the assessment process. There are certain production parts in our finishing and seating segments that are highly customized with no alternative use and for which the Company has an enforceable right to payment with a reasonable margin under the terms of the contract for which we will recognize revenue over time as parts are manufactured. Additionally, the Company has concluded that contracts that provide for future product discounts do not represent a material right under the new guidance as the agreed upon price is representative of the stand-alone market price, and thus will not impact revenue recognition upon adoption of the standard. The Company will recognize the cumulative effect of adoption as an adjustment to opening retained earnings at the date of initial application and does not anticipate the cumulative adjustment will be material. In January 2016, the FASB issued ASU 2016-01, “ Financial Instruments - Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities ”. 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 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 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 in the process of analyzing the impact of the guidance on our inventory of 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 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 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 March 2017, the FASB issued ASU 2017-07, “ Compensation-Retirement Benefits (Topic 715): Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Cost ” (“ASU 2017-07”). This standard requires the presentation of the service cost component of net periodic pension and postretirement benefit costs (“Pension Costs”) within operations and all other components of Pension Costs outside of income from operations within the Company’s consolidated statements of operations. In addition, only the service cost component of Pension Costs will be allowed for capitalization as an asset within the Company’s consolidated balance sheets. ASU 2017-07 is effective for annual reporting periods beginning after December 15, 2017, including interim periods within those annual reporting periods. The standard is required to be applied on a retrospective basis for the presentation of the service cost component and the other components of Pension Costs and on a prospective basis for the capitalization of the service cost component of Pension Costs. The Company 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 August 2017, the FASB issued ASU 2017-12, “ Derivatives and Hedging (Topic 815): Targeted Improvements for Hedging Activities ” (“ASU 2017-12”). ASU 2017-12 broadens the scope of financial and nonfinancial strategies eligible for hedge accounting and makes certain targeted improvements to simplify the application of hedge accounting guidance. In addition, the standard amends the presentation and disclosure requirements for hedges and is intended to more closely align the hedge accounting guidance with a company’s risk management strategies. The standard is effective for interim and annual reporting periods beginning after December 15, 2018; however, early adoption is permitted. The Company is currently assessing the impact that this standard will have on its consolidated financial statements, as well as the planned timing of adoption.

Revision of Previously Reported

Revision of Previously Reported Financial Information	12 Months Ended
	Dec. 31, 2017
Accounting Changes and Error Corrections [Abstract]
Revision of Previously Reported Financial Information	2. Revision of Previously Reported Financial Information During the third quarter of 2017, the Company identified an error in the cost of goods sold presented in the consolidated financial statements impacting the year ended December 31, 2016. The error resulted in the understatement of recorded depreciation expense of $0.5 million in the year ended December 31, 2016. While the impact of the error is not material to the previously reported financial statements, the Company has revised its previously issued consolidated financial statements. Amounts throughout the consolidated financial statements and notes thereto have been adjusted to incorporate the revised amounts, where applicable. The impact of the required correction to the consolidated statements of operations and comprehensive income (loss) were as follows: For the Year Ended December 31, 2016 As Reported Adjustments As Revised Cost of goods sold $ 573,917 $ 495 $ 574,412 Gross profit 131,602 (495 ) 131,107 Operating loss (53,592 ) (495 ) (54,087 ) Loss before income taxes (83,854 ) (495 ) (84,349 ) Tax benefit (6,157 ) (139 ) (6,296 ) Net loss (77,697 ) (356 ) (78,053 ) Net loss attributable to Jason Industries (66,879 ) (356 ) (67,235 ) Net loss available to common shareholders of Jason Industries (70,479 ) (356 ) (70,835 ) Net loss per share available to common shareholders of Jason Industries: Basic and diluted (3.13 ) (0.02 ) (3.15 ) Comprehensive loss (84,172 ) (356 ) (84,528 ) Comprehensive loss attributable to Jason Industries (72,302 ) (356 ) (72,658 ) The impact of the required correction to the consolidated balance sheet was as follows: December 31, 2016 As Reported Adjustments As Revised Property, plant and equipment - net $ 178,318 $ (495 ) $ 177,823 Total assets 584,331 (495 ) 583,836 Deferred income taxes 42,747 (139 ) 42,608 Total liabilities 587,117 (139 ) 586,978 Retained deficit (162,876 ) (356 ) (163,232 ) Shareholders' deficit attributable to Jason Industries (2,681 ) (356 ) (3,037 ) Total shareholders' deficit (2,786 ) (356 ) (3,142 ) Total liabilities and shareholders' deficit 584,331 (495 ) 583,836 The above revisions did not impact total net cash provided by (used in) operating, investing or financing activities within the consolidated statements of cash flows for any previous period. Other than the adjustments to net loss for the year ended ended December 31, 2016, which impacted recorded retained deficit, shareholders' deficit attributable to Jason Industries and total shareholders' deficit, there were no other impacts to the consolidated statements of shareholders' equity (deficit). There was no impact to the Company's previously reported “segment” Adjusted EBITDA for the year ended December 31, 2016.

Acquisitions

Acquisitions	12 Months Ended
	Dec. 31, 2017
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, 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.

Divestiture

Divestiture	12 Months Ended
	Dec. 31, 2017
Discontinued Operations and Disposal Groups [Abstract]
Divestiture	4. Divestiture On August 30, 2017, the Company completed the divestiture of its European operations within the acoustics segment located in Germany (“Acoustics Europe”) for a net purchase price of $8.1 million , which included cash of $0.2 million , long-term debt assumed by the buyer of $3.0 million and other purchase price adjustments. The divestiture resulted in an 8.7 million pre-tax loss. Acoustics Europe had net sales of $32.9 million for the year ended December 31, 2016 and $22.9 million for the eight months ended August 30, 2017, the date of closing. The divestiture reduced the Company’s non-core revenue within the European automotive market and has allowed it to focus on margin expansion and growth in the core North American automotive market. The Company determined that the divestiture did not represent a strategic shift that will have a major effect on the Company’s operations and financial results and as such, has continued to report the results of Acoustics Europe within continuing operations in the consolidated statements of operations.

Restructuring Costs

Restructuring Costs	12 Months Ended
	Dec. 31, 2017
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 throughout the years ended December 31, 2016 and 2017 and are expected to be completed by the end of 2018. For the year ended December 31, 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. 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 2015 restructuring activities for the year ended December 31, 2017 , 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 cumulative restructuring charges represent the charges incurred since the inception of the 2016 program through the year ended December 31, 2017 . The other costs incurred under the 2016 program for the year ended December 31, 2017 primarily includes charges related to the consolidation of two U.S. plants within the components segment, exit costs related to the wind down of the finishing segment’s facility in Brazil and the consolidation of two U.S. plants within the finishing segment and for the year ended December 31, 2016 primarily includes charges related to the closure of a facility within the components segment and a loss contingency for certain employment matters claims associated with the wind down of the finishing segment’s Brazil facility. Based on the announced restructuring actions to date, the Company expects to incur a total of approximately $14.1 million under the 2016 program. Restructuring costs are presented separately on the consolidated statements of operations. 2016 Program Finishing Components Seating Acoustics Corporate Total Restructuring charges - year ended December 31, 2017: Severance costs $ 1,178 $ 58 $ (17 ) $ (38 ) $ (9 ) $ 1,172 Lease termination costs 88 — — 172 — 260 Other costs 1,235 1,276 — 323 — 2,834 Total $ 2,501 $ 1,334 $ (17 ) $ 457 $ (9 ) $ 4,266 Restructuring charges - year ended December 31, 2016: Severance costs $ 3,287 $ 378 $ 76 $ 977 $ 597 $ 5,315 Lease termination costs 344 — — — — 344 Other costs 1,003 514 — 56 — 1,573 Total $ 4,634 $ 892 $ 76 $ 1,033 $ 597 $ 7,232 Cumulative restructuring charges - year ended December 31, 2017: Severance costs $ 4,465 $ 436 $ 59 $ 939 $ 588 $ 6,487 Lease termination costs 432 — — 172 — 604 Other costs 2,238 1,790 — 379 — 4,407 Total $ 7,135 $ 2,226 $ 59 $ 1,490 $ 588 $ 11,498 In addition to the restructuring costs described above, the Company incurred for the year ended December 31, 2016 , 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, 2016 $ 1,281 $ 333 $ 1,085 $ 2,699 Current period restructuring charges 1,172 260 2,834 4,266 Cash payments (1,589 ) (528 ) (2,830 ) (4,947 ) Foreign currency impact 43 11 (10 ) 44 Balance - December 31, 2017 $ 907 $ 76 $ 1,079 $ 2,062 Severance costs Lease termination costs Other costs Total Balance - December 31, 2015 $ 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 $ 1,281 $ 333 $ 1,085 $ 2,699 At December 31, 2017 and December 31, 2016 , the restructuring liabilities were classified as other current liabilities on the consolidated balance sheets. At December 31, 2017 and December 31, 2016 , the accrual for lease termination costs primarily relates to restructuring costs associated with a 2016 lease termination in the finishing segment. At December 31, 2017 and December 31, 2016 , the accrual for other costs primarily relates to a loss contingency for certain employment matter claims within the finishing segment due to the closure of a facility in Brazil.

Inventories

Inventories	12 Months Ended
	Dec. 31, 2017
Inventory Disclosure [Abstract]
Inventories	6. Inventories Inventories at December 31, 2017 and December 31, 2016 consisted of the following: December 31, 2017 December 31, 2016 Raw material $ 35,925 $ 37,222 Work-in-process 4,375 4,175 Finished goods 30,519 32,204 Total inventories $ 70,819 $ 73,601

Property, Plant and Equipment

Property, Plant and Equipment	12 Months Ended
	Dec. 31, 2017
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment	7. Property, Plant and Equipment Property, plant and equipment at December 31, 2017 and December 31, 2016 consisted of the following: December 31, 2017 December 31, 2016 Land and improvements $ 6,556 $ 9,631 Buildings and improvements 33,161 41,928 Machinery and equipment 191,903 191,770 Construction-in-progress 10,710 5,473 242,330 248,802 Less: Accumulated depreciation (88,134 ) (70,979 ) Property, plant and equipment, net $ 154,196 $ 177,823

Goodwill and Other Intangible A

Goodwill and Other Intangible Assets	12 Months Ended
	Dec. 31, 2017
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: Finishing Components Seating Acoustics Total Balance as of December 31, 2015 $ 43,229 $ 33,183 $ — $ 29,758 $ 106,170 Goodwill impairment (253 ) (33,183 ) — (29,849 ) (63,285 ) Foreign currency impact (819 ) — — 91 (728 ) Balance as of December 31, 2016 $ 42,157 $ — $ — $ — $ 42,157 Foreign currency impact 2,985 — — — 2,985 Balance as of December 31, 2017 $ 45,142 $ — $ — $ — $ 45,142 At December 31, 2017 and December 31, 2016 , accumulated goodwill impairment losses were $122.1 million , 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. Fiscal 2017 Impairment Assessment The Company performed its annual goodwill impairment test in the fourth quarter of 2017 and determined that the fair value of the finishing reporting unit, the only reporting unit with a recorded goodwill balance, exceeded the carrying value of the reporting unit by over 15% . In connection with the goodwill impairment test, the Company engaged a third-party valuation firm to assist management with determining the fair value estimate for the reporting unit. The fair value of the reporting unit 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 the 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. 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. 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. Fiscal 2016 and 2015 Impairment Assessments 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 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 goodwill impairment test. In 2016 and 2015, the third-party valuation firm was also involved in assisting management 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 was 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 were 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. Other Intangible Assets The Company’s other amortizable intangible assets consisted of the following: December 31, 2017 December 31, 2016 Gross Carrying Amount Accumulated Amortization Net Gross Carrying Amount Accumulated Amortization Net Patents $ 1,985 $ (671 ) $ 1,314 $ 1,880 $ (366 ) $ 1,514 Customer relationships 110,210 (24,775 ) 85,435 110,090 (16,630 ) 93,460 Trademarks and other intangibles 57,373 (12,623 ) 44,750 57,744 (8,460 ) 49,284 Total amortized other intangible assets $ 169,568 $ (38,069 ) $ 131,499 $ 169,714 $ (25,456 ) $ 144,258 Other amortizable intangible assets are evaluated for potential impairment whenever events or circumstances indicate that the carrying value may not be recoverable. There were no impairment charges recorded related to tangible or intangible assets during 2017 . 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, 2017 are as follows: patents - 3.1 years; customer relationships - 10.7 years; and trademarks and other intangibles - 11.6 years. Amortization of intangible assets approximated $12.7 million , $12.9 million , and $14.1 million for the years ended December 31, 2017 , 2016 and 2015 , 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: 2018 $ 14,360 2019 11,800 2020 11,800 2021 11,631 2022 11,458 Thereafter 70,450 $ 131,499

Debt and Hedging Instruments

Debt and Hedging Instruments	12 Months Ended
	Dec. 31, 2017
Debt Disclosure [Abstract]
Debt and Hedging Instruments	9. Debt and Hedging Instruments The Company’s debt consisted of the following: December 31, 2017 December 31, 2016 First Lien Term Loans $ 298,018 $ 303,025 Second Lien Term Loans 90,007 110,000 Debt discount on Term Loans (3,602 ) (5,002 ) Deferred issuance costs on Term Loans (5,586 ) (7,503 ) Foreign debt 21,795 23,303 Capital lease obligations 840 1,301 Total debt 401,472 425,124 Less: Current portion (9,704 ) (8,179 ) Total long-term debt $ 391,768 $ 416,945 Future annual maturities of long-term debt outstanding at December 31, 2017 are as follows: 2018 $ 9,704 2019 6,950 2020 7,006 2021 289,378 2022 92,708 Thereafter 4,914 Total future annual maturities of long term debt outstanding 410,660 Less: Debt discounts on Term Loans (3,602 ) Less: Deferred issuance costs on Term Loans (5,586 ) Total debt $ 401,472 Senior Secured Credit Facilities On June 30, 2014, all indebtedness under Jason’s former U.S. credit facility was repaid in full and Jason Incorporated (“Jason Inc.”), an indirect majority-owned subsidiary of the Company, as the borrower, replaced Jason’s former credit agreement with a new $460.0 million U.S. credit facility as subsequently amended (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 $298.0 million is outstanding as of December 31, 2017 , (ii) term loans in an aggregate principal amount of $110.0 million (“Second Lien Term Loans”) maturing in 2022, of which $90.0 million is outstanding as of December 31, 2017 , and (iii) a revolving loan of up to $40.0 million (“Revolving Credit Facility”) maturing in 2019. The Company capitalized debt issuance costs of $13.5 million in connection with the refinancing. The unamortized amount of debt issuance costs as of December 31, 2017 were $5.6 million related to the First Lien Term Loans and Second Lien Term Loans and $0.6 million related to the Revolving Credit Facility. 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 of $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, 2017 , the interest rates on the outstanding balances of the First Lien Term Loans and Second Lien Term Loans were 6.2% and 9.7% , respectively. At December 31, 2017 , the Company had a total of $33.9 million of availability for additional borrowings under the Revolving Credit Facility as the Company had no outstanding borrowings and letters of credit outstanding of $6.1 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 of 4.50 to 1.00 . 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 2017. Under the Senior Secured Credit Facilities, the Company is subject to mandatory prepayments if certain requirements are met. At December 31, 2017 and 2016 , mandatory prepayments of $2.5 million and $1.9 million , respectively, under the Senior Secured Credit Facilities were 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. During 2017, the Company repurchased $20.0 million of Second Lien Term Loans for $16.8 million . In connection with the repurchase, the Company wrote off $0.4 million of previously unamortized debt discount and $0.4 million of previously unamortized deferred financing costs, which were recorded as a reduction to the gain on extinguishment of debt. The transactions resulted in a net gain of $2.4 million , which has been recorded within the consolidated statements of operations. Foreign debt The Company has the following foreign debt obligations, including various overdraft facilities and term loans: December 31, 2017 December 31, 2016 Germany $ 18,003 $ 21,469 Mexico 3,179 850 India 599 834 Other 14 150 Total foreign debt $ 21,795 $ 23,303 These various foreign loans are comprised of individual outstanding obligations ranging from approximately $0.1 million to $11.2 million and $0.1 million to $12.6 million as of December 31, 2017 and December 31, 2016 , 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, 2017 . The foreign debt obligations in Germany primarily relate to term loans within our finishing segment of $18.0 million at December 31, 2017 and $19.3 million at December 31, 2016 . The German borrowings bear interest at fixed and variable rates ranging from 2.1% to 4.7% and are subject to repayment in varying amounts through 2025. In the fourth quarter of 2017, the Company utilized $2.4 million of cash received during the third quarter sale of Acoustics Europe to retire debt in Germany and incurred and paid a $0.2 million prepayment fee, which was recorded as an offset to the gain on extinguishment of debt. 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 of $210.0 million at both December 31, 2017 and December 31, 2016 . The Swaps have been designated by the Company as cash flow hedges in accordance with Accounting Standards Codification 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, the Company began recognizing interest expense related to the interest rate hedge contracts in the first quarter of 2017. For the year ended December 31, 2017 , the Company recognized $1.9 million of interest expense related to the Swaps. There was no interest expense recognized in 2016. Based on current interest rates, the Company expects to recognize interest expense of $0.8 million related to the Swaps in 2018. 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 net fair value of the Swaps was a net asset of $0.1 million at December 31, 2017 and a net liability of $2.0 million at December 31, 2016 , respectively. See the amounts recorded on the consolidated balance sheets within the table below: December 31, 2017 December 31, 2016 Interest rate swaps: Recorded in other assets - net $ 537 $ — Recorded in other current liabilities $ (458 ) $ (1,916 ) Recorded in other long-term liabilities — (133 ) Total net asset (liability) derivatives designated as hedging instruments $ 79 $ (2,049 )

Leases

Leases	12 Months Ended
	Dec. 31, 2017
Leases [Abstract]
Leases	10. Leases 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, 2017 are as follows: 2018 $ 10,243 2019 9,034 2020 8,413 2021 7,033 2022 8,154 Thereafter 17,826 $ 60,703 Total rental expense under operating leases was $12.2 million , $13.1 million , $9.8 million for the years end December 31, 2017 , December 31, 2016 , and December 31, 2015 , respectively. Sale Leaseback In April 2017 , the Company completed a sale leaseback of its Libertyville, Illinois facility consisting of land and production facilities utilized by its components segment. In connection with the sale, the Company received proceeds, net of fees and closing costs, of $5.6 million and recorded a deferred gain of $1.1 million which will be recognized over the term of the lease as a reduction of rent expense. The lease commences in April 2017 and expires in March 2032 . The Company has classified th e lease as an operating lease and will pay approximately $10.1 million in minimum lease payments over the life of the lease.

Shareholders' Equity (Deficit)

Shareholders' Equity (Deficit)	12 Months Ended
	Dec. 31, 2017
Equity [Abstract]
Shareholders' Equity (Deficit)	11. Shareholders' Equity (Deficit) At December 31, 2017 , the Company has authorized for issuance 120,000,000 shares of $0.0001 par value common stock, of which 25,966,381 shares were issued and outstanding, and has authorized for issuance 5,000,000 shares of $0.0001 par value preferred stock, of which 49,665 shares were issued and outstanding, including 968 shares declared as a dividend on November 28, 2017 and issued on January 1, 2018 . Series A Preferred Stock On June 30, 2014, 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 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, 2017 , 2016 and 2015 . Payment Date Record Date Amount Per Share Total Dividends Paid Preferred Shares Issued 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 — January 1, 2017 November 15, 2016 $20.00 $900 899 April 1, 2017 February 15, 2017 $20.00 $918 915 July 1, 2017 May 15, 2017 $20.00 $936 931 October 1, 2017 August 15, 2017 $20.00 $955 952 On November 28, 2017 , 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, 2018 to holders of record on November 15, 2017 . As of December 31, 2017 , the Company has recorded the 968 additional Series A Preferred Stock shares declared for the dividend of $1.0 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. Warrants As of December 31, 2017 , the Company had 13,993,773 warrants outstanding. 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. 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 make 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, 2017 , 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 were 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 . In the first quarter of 2017, certain rollover participants exchanged the remaining 1,084,007 shares of JPHI stock for Company common stock, which decreased the noncontrolling interest to 0% , and no shares of JPHI stock remain outstanding as of December 31, 2017 . The decreases 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. 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, 2014 $ (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 (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 (1,777 ) (27,404 ) (1,191 ) (30,372 ) Other comprehensive income before reclassifications 365 11,394 156 11,915 Amount reclassified from accumulated other comprehensive income 8 (888 ) 1,159 279 Exchange of common stock of JPHI Holdings, Inc. for common stock of Jason Industries, Inc. (113 ) (1,698 ) (73 ) (1,884 ) Balance at December 31, 2017 $ (1,517 ) $ (18,596 ) $ 51 $ (20,062 )

Share Based Compensation

Share Based Compensation	12 Months Ended
	Dec. 31, 2017
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. Share based compensation expense is reported in selling and administrative expenses in the Company’s consolidated statements of operations. 2014 Omnibus Incentive Plan On June 30, 2014, 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, 2017 , there were 352,587 shares of common stock authorized and available for future grants under the 2014 Plan. Share Based Compensation Expense The Company recognized the following share based compensation expense (income): Year Ended December 31, 2017 Year Ended December 31, 2016 Year Ended December 31, 2015 Restricted Stock Units $ 913 $ 1,300 $ 2,689 Adjusted EBITDA Vesting Awards 197 (2,399 ) 899 Stock Price Vesting Awards 9 101 1,319 ROIC Vesting Awards — — — Subtotal 1,119 (998 ) 4,907 Impact of accelerated vesting (1) — 246 3,062 Total share-based compensation expense (income) $ 1,119 $ (752 ) $ 7,969 Total income tax benefit (provision) $ 276 $ (294 ) $ 3,041 (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, 2017 , $2.0 million of total unrecognized compensation expense related to share-based compensation plans is expected to be recognized over a weighted-average period of 2.2 years. The total unrecognized share-based compensation expense to be recognized in future periods as of December 31, 2017 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 or in two equal installments 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 (i.e. average return on invested capital (“ROIC”) and Adjusted EBITDA) 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% for those awards granted from 2014 through 2016 and from zero to 100% for those awards granted in 2017 , 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 within 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: For the Year Ended For the Year Ended For the Year Ended 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 554 $ 5.22 401 $ 8.70 762 $ 10.50 Granted 745 1.32 375 3.75 216 6.39 Issued (265 ) 4.84 (211 ) 7.62 (582 ) 10.50 Deferred 159 3.69 62 4.24 67 10.55 Forfeited (160 ) 1.53 (73 ) 9.04 (62 ) 7.84 Outstanding at end of period 1,033 $ 2.84 554 $ 5.22 401 $ 8.70 As of December 31, 2017 , there was $1.0 million of unrecognized share-based compensation expense related to 744,232 RSU awards, with a weighted-average grant date fair value of $1.84 , that are expected to vest over a weighted-average period of 2.1 years. Included within the total 1,032,686 RSU awards outstanding as of December 31, 2017 are 288,454 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 $5.41 . The total fair values of shares vested during the years ended December 31, 2017 , 2016 and 2015 were $0.3 million , $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, 2017 , 2016 and 2015 , 25,532 , 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 (deficit). Performance Share Units Adjusted EBITDA Vesting Awards The following table summarizes Adjusted EBITDA vesting awards activity: For the Year Ended For the Year Ended For the Year Ended 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 723 $ 9.67 871 $ 9.81 1,216 $ 10.49 Granted 1,058 1.30 — — 142 6.33 Adjustment for performance results achieved (1) (708 ) 9.65 — — — — Vested — — — — — — Forfeited (165 ) 2.11 (148 ) 10.49 (487 ) 10.49 Outstanding at end of period 908 $ 1.30 723 $ 9.67 871 $ 9.81 (1) Adjustment for Adjusted EBITDA awards originally granted in 2014 and 2015 was due to the number of shares vested at the end of the three -year performance period ended June 30, 2017 being lower than the maximum achievement of the targeted Adjusted EBITDA performance metric. Adjusted EBITDA Vesting Awards - 2014 and 2015 Grant 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. During the year ended December 31, 2015 , 142,238 performance share unit awards were granted to certain executive officers. The awards were payable upon the achievement of certain established cumulative Adjusted EBITDA performance targets over a three year performance period of July 1, 2014 through June 30, 2017. These awards were 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 2014 and 2015 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, 2017 , there was no unrecognized compensation expense related to the 2014 and 2015 granted cumulative Adjusted EBITDA based vesting performance share unit awards expected to be recognized in subsequent periods, and the awards are no longer outstanding as the award period expired on June 30, 2017 with no awards vesting. Adjusted EBITDA Vesting Awards - 2017 Grant During the year ended December 31, 2017 , the Company granted 1,057,505 performance share unit awards to certain executive officers and senior management employees, which are payable based on achievement of a cumulative Adjusted EBITDA performance target over a three year performance period ending on March 30, 2020. 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 year ended December 31, 2017 ranged from zero to 907,505 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 of the Adjusted EBITDA based performance share unit awards is currently being recognized based on an estimated payout of 100% of target, or 907,505 shares. As of December 31, 2017 , there was $1.0 million of unrecognized compensation expense related to Adjusted EBITDA based vesting performance share unit awards, which is expected to be recognized over a weighted average period of 2.2 years. Stock Price Vesting Awards The following table summarizes stock price vesting awards activity: For the Year Ended For the Year Ended For the Year Ended 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 341 $ 2.85 878 $ 3.27 810 $ 3.54 Granted — — — — 95 1.08 Adjustment for performance results achieved (1) (189 ) 2.30 — — — — Vested — — — — — — Forfeited (152 ) 3.54 (537 ) 3.54 (27 ) 3.54 Outstanding at end of period — $ — 341 $ 2.85 878 $ 3.27 (1) Adjustment for Stock Price Vesting Awards was due to the sales price of the Company’s common stock at the end of the three -year performance period ended June 30, 2017 being lower than the established stock price targets of the Stock Price Vesting Awards. There were no stock price vesting performance share unit awards granted during the years ended December 31, 2017 and 2016 . During the year ended December 31, 2015 , 94,825 performance share unit awards were granted to certain executive officers. The awards had a three year performance period from July 1, 2014 through June 30, 2017. Distributions under these awards were payable in common stock when the last sales price of the Company’s common stock equaled or exceeded established stock price targets in any twenty trading days within a thirty trading day period during the performance period. As of December 31, 2017 , there was no unrecognized compensation expense related to stock price based performance share unit awards expected to be recognized in subsequent periods, and the awards are no longer outstanding as the award period expired on June 30, 2017 with no awards vesting. ROIC Vesting Awards The following table summarizes ROIC vesting awards activity: For the Year Ended For the Year Ended Shares (thousands) Weighted-Average Grant Date Fair Value Shares (thousands) Weighted-Average Grant Date Fair Value Outstanding at beginning of period 513 $ 3.65 — $ — Granted — — 599 3.62 Vested — — — — Forfeited (103 ) 3.46 (86 ) 3.46 Outstanding at end of period 410 $ 3.70 513 $ 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 ROIC performance target during a three year measurement period ending on December 31, 2018. There were no ROIC performance awards granted during the year ended December 31, 2017 . 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 410,336 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, 2017 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 273,557 shares, to an estimated vesting payout of 0% . As of December 31, 2017 , there was no unrecognized compensation expense related to ROIC based vesting performance share unit awards expected to be recognized in subsequent periods.

Earnings per Share

Earnings per Share	12 Months Ended
	Dec. 31, 2017
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 dilutive share-based awards, including public warrants, RSUs, performance share units, convertible preferred stock, and certain “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: Year Ended December 31, 2017 Year Ended December 31, 2016 Year Ended December 31, 2015 Net loss per share available to Jason Industries common shareholders Basic and diluted loss per share $ (0.32 ) $ (3.15 ) $ (3.53 ) Numerator: Net loss available to common shareholders of Jason Industries $ (8,261 ) $ (70,835 ) $ (78,058 ) Denominator: Basic and diluted weighted-average shares outstanding 26,082 22,507 22,145 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) 3,858 3,656 3,653 Conversion of JPHI rollover shares convertible to Jason Industries common stock (2) 59 3,427 3,486 Restricted stock units 796 503 589 Performance share units 1,379 1,917 1,540 Total 20,086 23,497 23,262 (1) Includes the impact of 968 additional Series A Preferred Stock shares from a stock dividend declared on November 28, 2017 paid in additional shares of Series A Preferred Stock on January 1, 2018 . The Company included the preferred stock within the consolidated balance sheets as of the declaration date. Anti-dilutive shares assumes preferred stock is converted at the voluntary conversion ratio of 81.18 common shares per one preferred share. (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 and first quarter of 2017. 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, 2017
Income Tax Disclosure [Abstract]
Income Taxes	14. Income Taxes On December 22, 2017, the President of the United States signed into law comprehensive tax legislation commonly referred to as the Tax Cuts and Jobs Act (the “Tax Reform Act”). The legislation significantly changes U.S. tax law by lowering corporate income tax rates, implementing a territorial tax system and imposing a repatriation tax on deemed repatriated earnings of foreign subsidiaries, among others. The Tax Reform Act also adds many new provisions including changes to bonus depreciation and the deductions for executive compensation and interest expense. The Tax Reform Act permanently reduces the U.S. corporate income tax rate from a maximum of 35% to a flat 21% rate, effective January 1, 2018. The Company uses the asset and liability method of accounting for income taxes. Under this method, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax basis. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to reverse. As a result of the reduction in the U.S. corporate income tax rate from 35% to 21% under the Tax Reform Act, the Company revalued its ending net deferred tax liabilities at December 31, 2017 and recognized a provisional $11.1 million tax benefit in the Company’s consolidated statements of operations for the year ended December 31, 2017 . The Tax Reform Act provided for a one-time deemed mandatory repatriation of post-1986 undistributed foreign subsidiary earnings and profits through the year ended December 31, 2017 . The Tax Reform Act imposes a tax on these earnings and profits at either a 15.5% rate or an 8.0% rate. The higher rate applies to the extent the Company's foreign subsidiaries have cash and cash equivalents at certain measurement dates, whereas the lower rate applies to any earnings that are in excess of the cash and cash equivalents balance. The Company had an estimated $54.5 million of undistributed foreign earnings and profits subject to the deemed mandatory repatriation and recognized a provisional $5.3 million of income tax expense in the Company’s consolidated statements of operations for the year ended December 31, 2017 . After the utilization of existing net operating loss carryforwards, the Company will not incur any U.S. federal cash taxes resulting from the deemed mandatory repatriation. While the Tax Reform Act provides for a territorial tax system, beginning in 2018, it includes two new U.S. tax base erosion provisions, the global intangible low-taxed income (“GILTI”) provisions and the base-erosion and anti-abuse tax (“BEAT”) provisions. The GILTI provisions require the Company to include in its U.S. income tax return foreign subsidiary earnings in excess of an allowable return on the foreign subsidiary’s tangible assets. The Company is still evaluating the potential impact of the GILTI provisions and accordingly has not recorded a provisional estimate for the year ended December 31, 2017. Due to the complexity of the new GILTI tax rules, we are continuing to evaluate this provision of the Tax Reform Act and the application of Accounting Standards Codification 740, and are considering available accounting policy alternatives to either adopt or record the U.S. income tax effect of future GILTI inclusions in the period in which they arise or establish deferred taxes with respect to the expected future tax liabilities associated with future GILTI inclusions. Our accounting policies depend, in part, on analyzing our global income to determine whether we expect a tax liability resulting from the application of this provision, and, if so, whether and when to record related current and deferred income taxes. Whether we intend to recognize deferred tax liabilities related to the GILTI provisions is dependent, in part, on our assessment of the Company's future operating structure. In addition, we are awaiting further interpretive guidance in connection with the computation of the GILTI tax. For these reasons, we are not yet able to reasonably estimate the effect of this provision of the Tax Reform Act. Therefore, we have not made any adjustments relating to potential GILTI tax in our consolidated financial statements and have not made a policy decision regarding our accounting for GILTI. We are also currently analyzing certain additional provisions of the Tax Reform Act that come into effect for tax years starting January 1, 2018 and will determine if these items would impact the effective tax rate in the year the income or expense occurs. These provisions include the BEAT provisions, eliminating U.S. federal income taxes on dividends from foreign subsidiaries, the new provision that could limit the amount of deductible interest expense, and the limitations on the deductibility of certain executive compensation. On December 22, 2017, the SEC staff issued Staff Accounting Bulletin No. 118 (“SAB 118”) to address the application of U.S. GAAP in situations when a registrant does not have the necessary information available, prepared, or analyzed (including computations) in reasonable detail to complete the accounting for certain income tax effects of the Tax Reform Act. The Company has made a reasonable estimate of the financial statement impact as of January 31, 2018 and has recognized the provisional tax impacts related to deemed repatriated earnings and the revaluation of deferred tax assets and liabilities and included these amounts in its consolidated financial statements for the year ended December 31, 2017 . The ultimate impact may differ from these provisional amounts, possibly materially, due to, among other things, additional analysis, changes in interpretations and assumptions the Company has made, additional regulatory guidance that may be issued, and actions the Company may take as a result of the Tax Reform Act. The accounting is expected to be completed within the one year measurement period as allowed by SAB 118. The consolidated loss before income taxes consisted of the following: Year Ended December 31, 2017 Year Ended December 31, 2016 Year Ended December 31, 2015 Domestic $ (27,919 ) $ (93,639 ) $ (126,334 ) Foreign 13,062 9,290 14,478 Loss before income taxes $ (14,857 ) $ (84,349 ) $ (111,856 ) The consolidated benefit for income taxes included within the consolidated statements of operations consisted of the following: Year Ended December 31, 2017 Year Ended December 31, 2016 Year Ended December 31, 2015 Current Federal $ 208 $ — $ 161 State (125 ) 57 104 Foreign 6,878 7,759 5,703 Total current income tax provision 6,961 7,816 5,968 Deferred Federal (14,864 ) (9,059 ) (24,548 ) State (1,281 ) (1,781 ) (3,196 ) Foreign (1,200 ) (3,272 ) (479 ) Total deferred income tax benefit (17,345 ) (14,112 ) (28,223 ) Total income tax benefit $ (10,384 ) $ (6,296 ) $ (22,255 ) 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: Year Ended December 31, 2017 Year Ended December 31, 2016 Year Ended December 31, 2015 Tax at Federal statutory rate of 35% 35.0 % 35.0 % 35.0 % State taxes - net of Federal benefit 7.7 1.5 2.7 Research and development incentives 1.7 0.5 0.4 Foreign rate differential 5.2 1.3 0.8 Valuation allowances 5.0 (1.8 ) 0.2 Change in foreign tax rates (1.2 ) 0.6 (1.0 ) Decrease (increase) in tax reserves (0.4 ) 1.0 (0.2 ) Stock compensation expense (6.7 ) (0.6 ) (0.7 ) U.S. taxation of foreign earnings (1) (10.2 ) (3.6 ) (0.5 ) Non-deductible meals and entertainment (0.3 ) (0.1 ) (0.1 ) Non-deductible impairment charges (2) — (25.7 ) (16.2 ) Change in U.S. tax rate (3) 72.5 — — Transition tax on unremitted foreign earnings (4) (35.7 ) — — Other (2.7 ) (0.6 ) (0.5 ) Effective tax rate 69.9 % 7.5 % 19.9 % (1) During the year ended December 31, 2017 , the U.S. taxation of foreign earnings includes the recognition of a deferred tax liability for foreign earnings of the Company’s wholly-owned U.S. subsidiaries that are no longer considered permanently reinvested. During the year ended December 31, 2016 , the amount includes the recognition of a deferred tax liability for the 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. (3) During the year ended December 31, 2017 , the change in U.S. tax rate represents the impact of the reduction in the U.S. corporate income tax rate from 35% to 21% under the Tax Reform Act. (4) During the year ended December 31, 2017 , the transition tax on unremitted foreign earnings represents the impact of the deemed mandatory repatriation provisions under the Tax Reform Act. The Company’s temporary differences which gave rise to deferred tax assets and liabilities were as follows: December 31, 2017 December 31, 2016 Deferred tax assets Accrued expenses and reserves $ 2,685 $ 3,832 Postretirement and postemployment benefits 1,702 2,662 Employee benefits 3,476 2,844 Inventories 1,392 2,710 Other assets 1,868 3,310 Operating loss and credit carryforwards 15,257 22,510 Gross deferred tax assets 26,380 37,868 Less valuation allowance (4,220 ) (4,879 ) Deferred tax assets 22,160 32,989 Deferred tax liabilities Property, plant and equipment (15,670 ) (25,854 ) Intangible assets and other liabilities (28,912 ) (46,376 ) Foreign investments (1,688 ) (2,109 ) Deferred tax liabilities (46,270 ) (74,339 ) Net deferred tax liability $ (24,110 ) $ (41,350 ) Amounts recognized in the statement of financial position consist of: Other assets - net $ 1,589 $ 1,258 Deferred income taxes (25,699 ) (42,608 ) Net amount recognized $ (24,110 ) $ (41,350 ) At December 31, 2017 , the Company has U.S. federal and state net operating loss carryforwards, which expire at various dates through 2036, approximating $27.6 million and $102.9 million , respectively. In addition, the Company has U.S. state tax credit carryforwards of $1.0 million which expire between 2017 and 2031. The Company’s foreign net operating loss carryforwards total approximately $16.9 million (at December 31, 2017 exchange rates). The majority of these foreign net operating loss carryforwards are available for an indefinite period. Valuation allowances totaling $4.2 million and $4.9 million as of December 31, 2017 and 2016 , 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, 2017 , 2016 and 2015 : Year Ended December 31, 2017 Year Ended December 31, 2016 Year Ended December 31, 2015 Balance at beginning of period $ 1,881 $ 2,928 $ 2,743 Additions (reductions) based on tax positions related to current year 267 126 (28 ) Additions based on tax positions related to prior years — — 55 Additions recognized in acquisition accounting — — 323 Reductions in tax positions - settlements — — (111 ) Reductions related to lapses of statute of limitations (232 ) (1,173 ) (54 ) Balance at end of period $ 1,916 $ 1,881 $ 2,928 Of the $1.9 million , $1.9 million , and $2.9 million of unrecognized tax benefits as of December 31, 2017 , 2016 and 2015 , respectively, approximately $1.9 million , $1.6 million , and $1.9 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, 2017 , 2016 and 2015 , the Company had an immaterial amount of interest and penalties that were recognized as a component of the income tax provision. At December 31, 2017 and 2016 , 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 the total amount of unrecognized tax benefits will stay the same. 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 2013 - 2017 France 2013 - 2017 Germany 2012 - 2017 Mexico 2012 - 2017 Sweden 2012 - 2017 United Kingdom 2016 - 2017 United States (federal) 2014 - 2017 United States (state and local) 2013 - 2017 As a result of the deemed mandatory repatriation provisions in the Tax Reform Act, the Company included an estimated $54.5 million of undistributed earnings in income subject to U.S. tax at reduced tax rates. During the fourth quarter of 2017, the Company changed its assertion regarding the permanent reinvestment of earnings of its wholly-owned non U.S. subsidiaries. This change in assertion was triggered by the anticipated future impact of changes arising from the enactment of the Tax Reform Act, including the interest expense deduction limitation and significant reduction in the U.S. taxation of earnings repatriated from the Company’s foreign su bsidiaries. As a result, during the year ended December 31, 2017, the Company has recognized a deferred tax liability of $1.7 million on the undistributed earnings of its wholly-owned foreign subsidiaries. The $1.7 million is considered a provisional amount pursuant to SAB 118. 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, 2017
Retirement Benefits [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 subject to Internal Revenue Service limitations. Employer contributions are equal to 50% of the first 6% of employee’s eligible annual cash compensation, also subject to Internal Revenue Service limitations. Expense recognized related to the 401(k) Plan totaled approximately $2.1 million , $2.4 million and $1.7 million , for the years ended December 31, 2017 , 2016 and 2015 , 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 Year Ended Year Ended Year Ended Year Ended Accumulated benefit obligation $ 10,605 $ 10,626 $ 15,054 $ 13,162 Change in projected benefit obligation Projected benefit obligation at beginning of year $ 10,626 $ 10,824 $ 13,532 $ 12,988 Service cost — — 177 155 Interest cost 393 425 312 391 Actuarial loss 292 70 388 1,842 Benefits paid (706 ) (693 ) (502 ) (506 ) Other — — 8 7 Currency translation adjustment — — 1,553 (1,345 ) Projected benefit obligation at end of year $ 10,605 $ 10,626 $ 15,468 $ 13,532 Change in plan assets Fair value of plan assets at beginning of year $ 9,282 $ 8,985 $ 6,316 $ 6,393 Actual return on plan assets 1,110 906 536 940 Employer and employee contributions 410 145 485 497 Benefits paid (706 ) (693 ) (506 ) (510 ) Other (41 ) (61 ) — — Currency translation adjustment — — 615 (1,004 ) Fair value of plan assets at end of year $ 10,055 $ 9,282 $ 7,446 $ 6,316 Funded Status $ (550 ) $ (1,344 ) $ (8,022 ) $ (7,216 ) Weighted-average assumptions Discount rates 3.33%-3.45% 3.71%-3.90% 1.80%-2.40% 1.70%-2.60% Rate of compensation increase N/A N/A 2.00%-3.70% 2.00%-3.90% Amounts recognized in the statement of financial position consist of: Non-current assets $ 1,935 $ 1,409 $ — $ — Other current liabilities — — (78 ) (65 ) Other long-term liabilities (2,485 ) (2,753 ) (7,944 ) (7,151 ) Net amount recognized $ (550 ) $ (1,344 ) $ (8,022 ) $ (7,216 ) The following table contains the components of net periodic benefit cost: U.S. Plans Non-U.S. Plans Year Ended Year Ended Year Ended Year Ended Year Ended Year Ended Components of Net Periodic Benefit Cost Service cost $ — $ — $ — $ 177 $ 155 $ 125 Interest cost 393 425 410 312 391 384 Expected return on plan assets (467 ) (513 ) (580 ) (226 ) (253 ) (255 ) Amortization of actuarial loss 14 27 — 41 7 — Net periodic (benefit) cost $ (60 ) $ (61 ) $ (170 ) $ 304 $ 300 $ 254 Weighted-average assumptions Discount rates 3.71%-3.90% 3.87%-4.15% 3.52%-3.75% 1.70%-2.60% 2.20%-3.70% 2.10%-3.50% Rate of compensation increase N/A N/A N/A 2.00%-3.90% 2.00%-3.60% 2.00%-3.70% Expected long-term rates or return 4.75%-6.50% 5.50%-7.00% 5.00%-8.00% 3.50%-4.00% 4.00%-4.20% 3.90%-4.50% 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: Year Ended Year Ended Year Ended Unrecognized loss $ 2,099 $ 1,994 $ 1,364 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, 2017 and 2016 are as follows: U.S. Plans Non-U.S. Plans 2017 2016 2017 2016 Equity securities 58.7 % 56.0 % 47.1 % 45.5 % Debt securities 29.4 % 35.1 % 49.3 % 50.7 % Other 11.9 % 8.9 % 3.6 % 3.8 % The fair values of pension plan assets by asset category at December 31, 2017 and 2016 are as follows: Total as of December 31, 2017 Level 1 Level 2 Level 3 Cash and cash equivalents $ 1,202 $ 1,202 $ — $ — Accrued dividends 3 3 — — Global equities 9,413 9,413 — — Fixed income securities 6,630 — 6,630 — Group annuity/insurance contracts 253 — — 253 Total $ 17,501 $ 10,618 $ 6,630 $ 253 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 The fair value measurement of plan assets using significant unobservable inputs (Level 3) changed during 2017 due to the following: Beginning balance, December 31, 2016 $ 226 Actual return on assets related to assets still held 7 Purchases, sales and settlements 20 Ending balance, December 31, 2017 $ 253 No assets were transferred between levels of the fair value hierarchy during the years ended December 31, 2017 and December 31, 2016 . 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 2018 are estimated to be approximately $0.8 million . Estimated projected benefit payments from the plans as of December 31, 2017 are as follows: 2018 $ 1,219 2019 1,218 2020 1,362 2021 1,315 2022 1,281 2023-2027 6,821 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, 2017 , a liability of $1.5 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, 2016 , $1.7 million is recorded within other long-term liabilities and $0.2 million is recorded within other current 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: Year Ended Year Ended Accumulated benefit obligation $ 1,423 $ 1,972 Change in projected benefit obligation Projected benefit obligation at beginning of year $ 1,972 $ 2,094 Interest cost 68 76 Actuarial gain (483 ) (37 ) Benefits paid (134 ) (161 ) Projected benefit obligation at end of year $ 1,423 $ 1,972 Change in plan assets Employer contributions $ 134 $ 161 Benefits paid (134 ) (161 ) Fair value of plan assets at end of year $ — $ — Funded Status $ (1,423 ) $ (1,972 ) Weighted-average assumptions Discount rates 3.26 % 3.64 % Amounts recognized in the statement of financial position consist of: Other current liabilities $ (142 ) $ (208 ) Other long-term liabilities (1,281 ) (1,764 ) Net amount recognized $ (1,423 ) $ (1,972 ) The assumed health care cost trend rate used in measuring the accumulated postretirement benefit obligation was a blended rate of 8.40% and 5.50% at December 31, 2017 and December 31, 2016 , respectively. It was assumed that these rates will decline by 1% to 3% 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: Year Ended Year Ended Year Ended Components of net periodic benefit cost Interest cost $ 68 $ 76 $ 92 Amortization of the net (gain) loss from earlier periods (18 ) (13 ) 1 Net periodic benefit cost $ 50 $ 63 $ 93 Weighted-average assumptions Discount rates 3.64 % 3.82 % 3.82 % 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: Year Ended Year Ended Year Ended Unrecognized gain $ (582 ) $ (217 ) $ (214 ) In the next fiscal year, $0.1 million of unrecognized gain within accumulated other comprehensive loss is expected to be recognized as a component of net periodic benefit cost. The Company’s cash contributions to its postretirement benefit plan in 2018 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, 2017 are as follows: 2018 $ 144 2019 139 2020 132 2021 123 2022 116 2023-2027 475

Business Segments, Geographic a

Business Segments, Geographic and Customer Information	12 Months Ended
	Dec. 31, 2017
Segment Reporting [Abstract]
Business Segments, Geographic and Customer Information	16. Business Segments, Geographic and Customer Information The Company’s business activities are organized into reportable segments based on their similar economic characteristics, products, production processes, types of customers and distribution methods. The Company is a global manufacturer of a broad range of industrial products and is organized into four reportable segments: finishing, components, seating and acoustics. The Company’s 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 components segment is a diversified manufacturer of expanded and perforated metal components, slip-resistant walking surfaces and subassemblies for smart utility meters. The seating segment supplies seating solutions to equipment manufacturers in the motorcycle, lawn and turf care, industrial, agricultural, construction and power sports end markets. The acoustics segment manufactures engineered non-woven, fiber-based acoustical products for the automotive industry. Net sales relating to the Company’s reportable segments are as follows: Year Ended December 31, 2017 December 31, 2016 December 31, 2015 Finishing $ 200,284 $ 196,883 $ 191,394 Components 82,621 97,667 122,133 Seating 159,129 161,050 176,792 Acoustics 206,582 249,919 218,047 Net sales $ 648,616 $ 705,519 $ 708,366 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, divestitures and extinguishment of debt, 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, 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 on segment reporting 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: Year Ended December 31, 2017 December 31, 2016 December 31, 2015 Segment Adjusted EBITDA Finishing $ 27,661 $ 24,200 $ 25,799 Components 9,888 14,249 20,943 Seating 16,348 16,122 19,766 Acoustics 27,341 27,202 27,515 $ 81,238 $ 81,773 $ 94,023 Interest expense (1,370 ) (1,561 ) (1,870 ) Loss on debt extinguishment (182 ) — — Depreciation and amortization (38,577 ) (43,697 ) (44,938 ) Impairment charges — (63,285 ) (94,126 ) Gain (loss) on disposal of property, plant and equipment - net 759 (869 ) (109 ) Loss on divestiture (8,730 ) — — Restructuring (4,275 ) (6,634 ) (3,800 ) Transaction-related expenses — — (789 ) Integration and other restructuring costs — (1,621 ) (2,713 ) Total segment income (loss) before income taxes 28,863 (35,894 ) (54,322 ) Corporate general and administrative expenses (13,486 ) (17,613 ) (12,860 ) Corporate interest expense (31,719 ) (30,282 ) (29,965 ) Corporate gain on debt extinguishment 2,383 — — Corporate depreciation (357 ) (344 ) (310 ) Corporate restructuring 9 (598 ) — Corporate transaction-related expenses — — (97 ) Corporate integration and other restructuring 569 (359 ) (6,333 ) Corporate loss on disposal of property, plant and equipment — (11 ) — Corporate share based compensation (expense) income (1,119 ) 752 (7,969 ) Loss before income taxes $ (14,857 ) $ (84,349 ) $ (111,856 ) Other financial information relating to the Company’s reportable segments is as follows at December 31, 2017 and 2016 and for the years ended December 31, 2017 , 2016 and 2015 : Year Ended December 31, 2017 December 31, 2016 December 31, 2015 Depreciation and amortization Finishing $ 12,198 $ 13,693 $ 11,407 Components 7,821 9,827 8,587 Seating 8,435 8,894 13,693 Acoustics 10,123 11,283 11,251 Corporate 357 344 310 $ 38,934 $ 44,041 $ 45,248 Year Ended December 31, 2017 December 31, 2016 December 31, 2015 Capital expenditures Finishing $ 5,247 $ 5,943 $ 9,090 Components 3,797 2,950 4,875 Seating 2,709 3,602 3,804 Acoustics 3,563 6,058 14,881 Corporate 557 1,227 136 $ 15,873 $ 19,780 $ 32,786 December 31, 2017 December 31, 2016 Assets Finishing $ 241,776 $ 232,550 Components 72,724 81,450 Seating 99,155 105,184 Acoustics 145,490 172,769 Total segments 559,145 591,953 Corporate and eliminations (12,822 ) (8,117 ) Consolidated $ 546,323 $ 583,836 Net sales and long-lived asset information by geographic area are as follows at December 31, 2017 and 2016 and for the years ended December 31, 2017 , 2016 and 2015 : Year Ended December 31, 2017 December 31, 2016 December 31, 2015 Net sales by region United States $ 441,691 $ 492,667 $ 510,526 Europe 151,628 154,307 138,578 Mexico 50,080 49,594 48,242 Other 5,217 8,951 11,020 $ 648,616 $ 705,519 $ 708,366 December 31, 2017 December 31, 2016 Long-lived assets United States $ 197,174 $ 219,591 Europe 70,797 84,638 Mexico 13,484 13,734 Other 4,240 4,118 $ 285,695 $ 322,081 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, 2017
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 named the Company and Jeffry N. Quinn as defendants (“Defendants”) and asserted 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 arose 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 sought 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. On September 14, 2017, the New York Supreme Court dismissed, with prejudice, all claims asserted by the Plaintiff. The Plaintiff had the right to appeal the New York Supreme Court’s dismissal within 30 days of having been served written notice that the judgment or order has been entered, along with a copy of the judgment order. As of December 31, 2017 , the Plaintiff’s 30 day appeal period has expired without an appeal being filed. 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, 2017 and December 31, 2016 , 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.

Subsequent Events

Subsequent Events	12 Months Ended
	Dec. 31, 2017
Subsequent Events [Abstract]
Subsequent Events	18. Subsequent Events Exchange of Series A Preferred Stock for common stock of Jason Industries, Inc. On January 22, 2018, certain holders of the Company’s Series A Preferred Stock exchanged 12,136 shares of Series A Preferred Stock for 1,395,640 shares of Company common stock, a conversion rate of 115 shares of Company common stock for each share of Series A Preferred Stock. Under the terms of the Series A Preferred Stock agreements, holders of the Series A Preferred Stock have the option to convert each share of Series A Preferred Stock into approximately 81.18 shares of the Company’s common stock, subject to certain adjustments in the conversion rate. The excess of the book value of the Series A Preferred Stock over the fair value of the Company common stock issued in the exchange and the fair value of the inducement offer, represented by the exchange conversion rate over the agreement conversion rate, will be recorded as a net increase to additional paid-in capital on the consolidated balance sheets. Subsequent to the exchange, the Company had 37,529 shares of Series A Preferred Stock outstanding.

Schedule II - Consolidated Valu

Schedule II - Consolidated Valuation and Qualifying Accounts	12 Months Ended
	Dec. 31, 2017
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) Balance at end of year Year Ended December 31, 2017 Allowance for doubtful accounts $ 3,392 $ 82 $ (634 ) $ 119 $ 2,959 Deferred tax valuation allowances $ 4,879 $ 283 $ (1,164 ) $ 222 $ 4,220 Year Ended December 31, 2016 Allowance for doubtful accounts $ 2,524 $ 1,696 $ (783 ) $ (45 ) $ 3,392 Deferred tax valuation allowances $ 3,703 $ 1,469 $ — $ (293 ) $ 4,879 Year Ended December 31, 2015 Allowance for doubtful accounts $ 2,415 $ 590 $ (374 ) $ (107 ) $ 2,524 Deferred tax valuation allowances $ 3,898 $ (243 ) $ — $ 48 $ 3,703 (1) The amounts included in the “other” column primarily relate to the impact of foreign currency exchange rates.

Summary of Significant Accoun28

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2017
Accounting Policies [Abstract]
Basis of presentation	Basis of presentation: 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 2017 , the Company’s fiscal quarters were comprised of the three months ended March 31, June 30, September 29 , and December 31 . In 2016 , the Company’s fiscal quarters were comprised of the three months ended April 1, July 1, September 30, and December 31 .
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 2017 , the Company’s fiscal quarters were comprised of the three months ended March 31, June 30, September 29 , and December 31 . In 2016 , the Company’s fiscal quarters were comprised of the three months ended April 1, July 1, September 30, 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, 2017 and 2016 , book overdrafts of approximately $4.7 million and $5.5 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 net realizable value 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 by comparing the fair value of a reporting unit 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 the fair values of comparable public companies are used in determining an estimated fair value for each reporting unit. If the carrying amount of the reporting unit exceeds the estimated fair value of the reporting unit, 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, 2017 and 2016 , the Company’s investment in these joint ventures was $6.1 million and $4.8 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 $398.4 million and $365.8 million as of December 31, 2017 and 2016 , 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 (deficit).
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 the 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 recognized no transaction-related expenses in the years ended December 31, 2017 and 2016 and $0.9 million in the year ended December 31, 2015 related to the acquisition of DRONCO. 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.
Revision of previously reported financial information	Revision of previously reported financial information: Certain prior period amounts within the consolidated statements of operations, consolidated statements of comprehensive income (loss), consolidated balance sheets, consolidated statements of shareholders’ equity (deficit) and operating activities in the consolidated statements of cash flows have been revised for an error identified in the third quarter of 2017.
Recently issued accounting standards	Recently issued accounting standards Accounting standards adopted in the current fiscal year In July 2015, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2015-11, “ Simplifying the Measurement of Inventory ” (“ASU 2015-11”). Under ASU 2015-11, inventory is measured at the “lower of cost and net realizable value” and options that formerly existed for “market value” were 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. The Company adopted ASU 2015-11 effective January 1, 2017 on a prospective basis. There was an insignificant impact to the reported consolidated financial statements for the year ended December 31, 2017 as a result of adoption of this standard. 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 has adopted this standard for the year ended December 31, 2017 and has determined that there was no impact to the consolidated statement of cash flows related to any previously reported period as a result of this adoption. In November 2016, the FASB issued ASU 2016-18 " Statement of Cash Flows (Topic 320): Restricted Cash " ("ASU 2016-18"), which clarifies guidance on the classification and presentation of restricted cash in the statement of cash flows. The guidance is effective for interim and annual periods beginning after December 15, 2017, with early adoption permitted. This new guidance requires a retrospective adoption approach. For comparative purposes in the third quarter of 2018, ASU 2016-18 will require the inclusion of $2.4 million of restricted cash recorded within other assets-net on the consolidated balances sheets at September 29, 2017 to be included as part of total cash and cash equivalents within the consolidated statements of cash flows instead of recording the restricted cash as an investing cash outflow. The Company has adopted this standard effective for the year ended December 31, 2017 and other than the third quarter of 2017, has determined that this standard will have no impact 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”). This standard simplifies how an entity is required to test goodwill for impairment by eliminating Step 2 from the goodwill impairment test, which required a hypothetical purchase price allocation to measure goodwill impairment. Under the new guidance, the amount of goodwill impairment will be determined by the amount the carrying value of the reporting unit exceeds its fair value. ASU 2017-04 is required to be applied on a prospective basis. The Company adopted ASU 2017-04 effective January 1, 2017. The adoption of this standard did not impact the Company’s consolidated financial statements for the year ended December 31, 2017 , as no interim triggering events or indicators of potential impairment were identified. The Company performed its annual goodwill impairment test as of September 30, 2017 and concluded that there was no impairment. In May 2017, the FASB issued ASU 2017-09, “ Compensation-Stock Compensation (Topic 718): Scope of Modification Accounting ” (“ASU 2017-09”). This standard clarifies when to account for a change in the terms or conditions of a share-based payment award as a modification. Under the new guidance, modification accounting is required only if the fair value, the vesting conditions, or the classification of the award changes as a result of a change in terms or conditions. No other changes were made to the current guidance on stock compensation. ASU 2017-09 is required to be applied on a prospective basis. The Company adopted ASU 2017-09 effective April 1, 2017. The adoption of this standard did not impact the Company’s consolidated financial statements for the year ended December 31, 2017 . 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. The Company will adopt this standard using modified retrospective transition method effective January 1, 2018, and does not expect the adoption to have a material impact on the financial statements. The Company has assessed the impact of the guidance across all of our revenue streams by reviewing the Company’s contract portfolio, comparing its historical accounting policies and practices to the requirements of the new guidance, and identifying potential differences from applying the requirements of the new guidance to its contracts. There were two key focus areas during the assessment process. There are certain production parts in our finishing and seating segments that are highly customized with no alternative use and for which the Company has an enforceable right to payment with a reasonable margin under the terms of the contract for which we will recognize revenue over time as parts are manufactured. Additionally, the Company has concluded that contracts that provide for future product discounts do not represent a material right under the new guidance as the agreed upon price is representative of the stand-alone market price, and thus will not impact revenue recognition upon adoption of the standard. The Company will recognize the cumulative effect of adoption as an adjustment to opening retained earnings at the date of initial application and does not anticipate the cumulative adjustment will be material. In January 2016, the FASB issued ASU 2016-01, “ Financial Instruments - Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities ”. 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 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 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 in the process of analyzing the impact of the guidance on our inventory of 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 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 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 March 2017, the FASB issued ASU 2017-07, “ Compensation-Retirement Benefits (Topic 715): Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Cost ” (“ASU 2017-07”). This standard requires the presentation of the service cost component of net periodic pension and postretirement benefit costs (“Pension Costs”) within operations and all other components of Pension Costs outside of income from operations within the Company’s consolidated statements of operations. In addition, only the service cost component of Pension Costs will be allowed for capitalization as an asset within the Company’s consolidated balance sheets. ASU 2017-07 is effective for annual reporting periods beginning after December 15, 2017, including interim periods within those annual reporting periods. The standard is required to be applied on a retrospective basis for the presentation of the service cost component and the other components of Pension Costs and on a prospective basis for the capitalization of the service cost component of Pension Costs. The Company 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 August 2017, the FASB issued ASU 2017-12, “ Derivatives and Hedging (Topic 815): Targeted Improvements for Hedging Activities ” (“ASU 2017-12”). ASU 2017-12 broadens the scope of financial and nonfinancial strategies eligible for hedge accounting and makes certain targeted improvements to simplify the application of hedge accounting guidance. In addition, the standard amends the presentation and disclosure requirements for hedges and is intended to more closely align the hedge accounting guidance with a company’s risk management strategies. The standard is effective for interim and annual reporting periods beginning after December 15, 2018; however, early adoption is permitted. The Company is currently assessing the impact that this standard will have on its consolidated financial statements, as well as the planned timing of adoption.

Revision of Previously Report29

Revision of Previously Reported Financial Information (Tables)	12 Months Ended
	Dec. 31, 2017
Accounting Changes and Error Corrections [Abstract]
Revision of previously reported financial information	The impact of the required correction to the consolidated statements of operations and comprehensive income (loss) were as follows: For the Year Ended December 31, 2016 As Reported Adjustments As Revised Cost of goods sold $ 573,917 $ 495 $ 574,412 Gross profit 131,602 (495 ) 131,107 Operating loss (53,592 ) (495 ) (54,087 ) Loss before income taxes (83,854 ) (495 ) (84,349 ) Tax benefit (6,157 ) (139 ) (6,296 ) Net loss (77,697 ) (356 ) (78,053 ) Net loss attributable to Jason Industries (66,879 ) (356 ) (67,235 ) Net loss available to common shareholders of Jason Industries (70,479 ) (356 ) (70,835 ) Net loss per share available to common shareholders of Jason Industries: Basic and diluted (3.13 ) (0.02 ) (3.15 ) Comprehensive loss (84,172 ) (356 ) (84,528 ) Comprehensive loss attributable to Jason Industries (72,302 ) (356 ) (72,658 ) The impact of the required correction to the consolidated balance sheet was as follows: December 31, 2016 As Reported Adjustments As Revised Property, plant and equipment - net $ 178,318 $ (495 ) $ 177,823 Total assets 584,331 (495 ) 583,836 Deferred income taxes 42,747 (139 ) 42,608 Total liabilities 587,117 (139 ) 586,978 Retained deficit (162,876 ) (356 ) (163,232 ) Shareholders' deficit attributable to Jason Industries (2,681 ) (356 ) (3,037 ) Total shareholders' deficit (2,786 ) (356 ) (3,142 ) Total liabilities and shareholders' deficit 584,331 (495 ) 583,836

Restructuring Costs (Tables)

Restructuring Costs (Tables)	12 Months Ended
	Dec. 31, 2017
Restructuring and Related Activities [Abstract]
Restructuring and Related Costs	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 cumulative restructuring charges represent the charges incurred since the inception of the 2016 program through the year ended December 31, 2017 . The other costs incurred under the 2016 program for the year ended December 31, 2017 primarily includes charges related to the consolidation of two U.S. plants within the components segment, exit costs related to the wind down of the finishing segment’s facility in Brazil and the consolidation of two U.S. plants within the finishing segment and for the year ended December 31, 2016 primarily includes charges related to the closure of a facility within the components segment and a loss contingency for certain employment matters claims associated with the wind down of the finishing segment’s Brazil facility. Based on the announced restructuring actions to date, the Company expects to incur a total of approximately $14.1 million under the 2016 program. Restructuring costs are presented separately on the consolidated statements of operations. 2016 Program Finishing Components Seating Acoustics Corporate Total Restructuring charges - year ended December 31, 2017: Severance costs $ 1,178 $ 58 $ (17 ) $ (38 ) $ (9 ) $ 1,172 Lease termination costs 88 — — 172 — 260 Other costs 1,235 1,276 — 323 — 2,834 Total $ 2,501 $ 1,334 $ (17 ) $ 457 $ (9 ) $ 4,266 Restructuring charges - year ended December 31, 2016: Severance costs $ 3,287 $ 378 $ 76 $ 977 $ 597 $ 5,315 Lease termination costs 344 — — — — 344 Other costs 1,003 514 — 56 — 1,573 Total $ 4,634 $ 892 $ 76 $ 1,033 $ 597 $ 7,232 Cumulative restructuring charges - year ended December 31, 2017: Severance costs $ 4,465 $ 436 $ 59 $ 939 $ 588 $ 6,487 Lease termination costs 432 — — 172 — 604 Other costs 2,238 1,790 — 379 — 4,407 Total $ 7,135 $ 2,226 $ 59 $ 1,490 $ 588 $ 11,498 The following table represents the restructuring liabilities, including both the 2016 program and previous activities: Severance Lease Other costs Total Balance - December 31, 2016 $ 1,281 $ 333 $ 1,085 $ 2,699 Current period restructuring charges 1,172 260 2,834 4,266 Cash payments (1,589 ) (528 ) (2,830 ) (4,947 ) Foreign currency impact 43 11 (10 ) 44 Balance - December 31, 2017 $ 907 $ 76 $ 1,079 $ 2,062 Severance costs Lease termination costs Other costs Total Balance - December 31, 2015 $ 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 $ 1,281 $ 333 $ 1,085 $ 2,699 At December 31, 2017 and December 31, 2016 , the restructuring liabilities were classified as other current liabilities on the consolidated balance sheets. At December 31, 2017 and December 31, 2016 , the accrual for lease termination costs primarily relates to restructuring costs associated with a 2016 lease termination in the finishing segment. At December 31, 2017 and December 31, 2016 , the accrual for other costs primarily relates to a loss contingency for certain employment matter claims within the finishing segment due to the closure of a facility in Brazil.

Inventories (Tables)

Inventories (Tables)	12 Months Ended
	Dec. 31, 2017
Inventory Disclosure [Abstract]
Schedule of Current Inventory	Inventories at December 31, 2017 and December 31, 2016 consisted of the following: December 31, 2017 December 31, 2016 Raw material $ 35,925 $ 37,222 Work-in-process 4,375 4,175 Finished goods 30,519 32,204 Total inventories $ 70,819 $ 73,601

Property, Plant and Equipment (

Property, Plant and Equipment (Tables)	12 Months Ended
	Dec. 31, 2017
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment	Property, plant and equipment at December 31, 2017 and December 31, 2016 consisted of the following: December 31, 2017 December 31, 2016 Land and improvements $ 6,556 $ 9,631 Buildings and improvements 33,161 41,928 Machinery and equipment 191,903 191,770 Construction-in-progress 10,710 5,473 242,330 248,802 Less: Accumulated depreciation (88,134 ) (70,979 ) Property, plant and equipment, net $ 154,196 $ 177,823

Goodwill and Other Intangible33

Goodwill and Other Intangible Assets (Tables)	12 Months Ended
	Dec. 31, 2017
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Goodwill	Changes in the carrying amount of goodwill by reporting segment was as follows: Finishing Components Seating Acoustics Total Balance as of December 31, 2015 $ 43,229 $ 33,183 $ — $ 29,758 $ 106,170 Goodwill impairment (253 ) (33,183 ) — (29,849 ) (63,285 ) Foreign currency impact (819 ) — — 91 (728 ) Balance as of December 31, 2016 $ 42,157 $ — $ — $ — $ 42,157 Foreign currency impact 2,985 — — — 2,985 Balance as of December 31, 2017 $ 45,142 $ — $ — $ — $ 45,142
Schedule of Other Intangible Assets	The Company’s other amortizable intangible assets consisted of the following: December 31, 2017 December 31, 2016 Gross Carrying Amount Accumulated Amortization Net Gross Carrying Amount Accumulated Amortization Net Patents $ 1,985 $ (671 ) $ 1,314 $ 1,880 $ (366 ) $ 1,514 Customer relationships 110,210 (24,775 ) 85,435 110,090 (16,630 ) 93,460 Trademarks and other intangibles 57,373 (12,623 ) 44,750 57,744 (8,460 ) 49,284 Total amortized other intangible assets $ 169,568 $ (38,069 ) $ 131,499 $ 169,714 $ (25,456 ) $ 144,258
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: 2018 $ 14,360 2019 11,800 2020 11,800 2021 11,631 2022 11,458 Thereafter 70,450 $ 131,499

Debt and Hedging Instruments (T

Debt and Hedging Instruments (Tables)	12 Months Ended
	Dec. 31, 2017
Debt Disclosure [Abstract]
Schedule of Debt	The Company’s debt consisted of the following: December 31, 2017 December 31, 2016 First Lien Term Loans $ 298,018 $ 303,025 Second Lien Term Loans 90,007 110,000 Debt discount on Term Loans (3,602 ) (5,002 ) Deferred issuance costs on Term Loans (5,586 ) (7,503 ) Foreign debt 21,795 23,303 Capital lease obligations 840 1,301 Total debt 401,472 425,124 Less: Current portion (9,704 ) (8,179 ) Total long-term debt $ 391,768 $ 416,945 The Company has the following foreign debt obligations, including various overdraft facilities and term loans: December 31, 2017 December 31, 2016 Germany $ 18,003 $ 21,469 Mexico 3,179 850 India 599 834 Other 14 150 Total foreign debt $ 21,795 $ 23,303
Schedule of Maturities of Long-term Debt	Future annual maturities of long-term debt outstanding at December 31, 2017 are as follows: 2018 $ 9,704 2019 6,950 2020 7,006 2021 289,378 2022 92,708 Thereafter 4,914 Total future annual maturities of long term debt outstanding 410,660 Less: Debt discounts on Term Loans (3,602 ) Less: Deferred issuance costs on Term Loans (5,586 ) Total debt $ 401,472
Schedule of Interest Rate Swaps	See the amounts recorded on the consolidated balance sheets within the table below: December 31, 2017 December 31, 2016 Interest rate swaps: Recorded in other assets - net $ 537 $ — Recorded in other current liabilities $ (458 ) $ (1,916 ) Recorded in other long-term liabilities — (133 ) Total net asset (liability) derivatives designated as hedging instruments $ 79 $ (2,049 )

Leases (Tables)

Leases (Tables)	12 Months Ended
	Dec. 31, 2017
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, 2017 are as follows: 2018 $ 10,243 2019 9,034 2020 8,413 2021 7,033 2022 8,154 Thereafter 17,826 $ 60,703

Shareholders' Equity (Deficit)

Shareholders' Equity (Deficit) (Tables)	12 Months Ended
	Dec. 31, 2017
Equity [Abstract]
Dividends Paid	The Company paid the following dividends on the Series A Preferred Stock during the years ended December 31, 2017 , 2016 and 2015 . Payment Date Record Date Amount Per Share Total Dividends Paid Preferred Shares Issued 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 — January 1, 2017 November 15, 2016 $20.00 $900 899 April 1, 2017 February 15, 2017 $20.00 $918 915 July 1, 2017 May 15, 2017 $20.00 $936 931 October 1, 2017 August 15, 2017 $20.00 $955 952
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, 2014 $ (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 (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 (1,777 ) (27,404 ) (1,191 ) (30,372 ) Other comprehensive income before reclassifications 365 11,394 156 11,915 Amount reclassified from accumulated other comprehensive income 8 (888 ) 1,159 279 Exchange of common stock of JPHI Holdings, Inc. for common stock of Jason Industries, Inc. (113 ) (1,698 ) (73 ) (1,884 ) Balance at December 31, 2017 $ (1,517 ) $ (18,596 ) $ 51 $ (20,062 )

Share Based Compensation (Table

Share Based Compensation (Tables)	12 Months Ended
	Dec. 31, 2017
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Schedule of Share Based Compensation Expense	The Company recognized the following share based compensation expense (income): Year Ended December 31, 2017 Year Ended December 31, 2016 Year Ended December 31, 2015 Restricted Stock Units $ 913 $ 1,300 $ 2,689 Adjusted EBITDA Vesting Awards 197 (2,399 ) 899 Stock Price Vesting Awards 9 101 1,319 ROIC Vesting Awards — — — Subtotal 1,119 (998 ) 4,907 Impact of accelerated vesting (1) — 246 3,062 Total share-based compensation expense (income) $ 1,119 $ (752 ) $ 7,969 Total income tax benefit (provision) $ 276 $ (294 ) $ 3,041 (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: For the Year Ended For the Year Ended For the Year Ended 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 554 $ 5.22 401 $ 8.70 762 $ 10.50 Granted 745 1.32 375 3.75 216 6.39 Issued (265 ) 4.84 (211 ) 7.62 (582 ) 10.50 Deferred 159 3.69 62 4.24 67 10.55 Forfeited (160 ) 1.53 (73 ) 9.04 (62 ) 7.84 Outstanding at end of period 1,033 $ 2.84 554 $ 5.22 401 $ 8.70
Schedule of Nonvested Performance Share Unit Awards	The following table summarizes stock price vesting awards activity: For the Year Ended For the Year Ended For the Year Ended 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 341 $ 2.85 878 $ 3.27 810 $ 3.54 Granted — — — — 95 1.08 Adjustment for performance results achieved (1) (189 ) 2.30 — — — — Vested — — — — — — Forfeited (152 ) 3.54 (537 ) 3.54 (27 ) 3.54 Outstanding at end of period — $ — 341 $ 2.85 878 $ 3.27 (1) Adjustment for Stock Price Vesting Awards was due to the sales price of the Company’s common stock at the end of the three -year performance period ended June 30, 2017 being lower than the established stock price targets of the Stock Price Vesting Awards. The following table summarizes Adjusted EBITDA vesting awards activity: For the Year Ended For the Year Ended For the Year Ended 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 723 $ 9.67 871 $ 9.81 1,216 $ 10.49 Granted 1,058 1.30 — — 142 6.33 Adjustment for performance results achieved (1) (708 ) 9.65 — — — — Vested — — — — — — Forfeited (165 ) 2.11 (148 ) 10.49 (487 ) 10.49 Outstanding at end of period 908 $ 1.30 723 $ 9.67 871 $ 9.81 (1) Adjustment for Adjusted EBITDA awards originally granted in 2014 and 2015 was due to the number of shares vested at the end of the three -year performance period ended June 30, 2017 being lower than the maximum achievement of the targeted Adjusted EBITDA performance metric. The following table summarizes ROIC vesting awards activity: For the Year Ended For the Year Ended Shares (thousands) Weighted-Average Grant Date Fair Value Shares (thousands) Weighted-Average Grant Date Fair Value Outstanding at beginning of period 513 $ 3.65 — $ — Granted — — 599 3.62 Vested — — — — Forfeited (103 ) 3.46 (86 ) 3.46 Outstanding at end of period 410 $ 3.70 513 $ 3.65

Earnings per Share (Tables)

Earnings per Share (Tables)	12 Months Ended
	Dec. 31, 2017
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: Year Ended December 31, 2017 Year Ended December 31, 2016 Year Ended December 31, 2015 Net loss per share available to Jason Industries common shareholders Basic and diluted loss per share $ (0.32 ) $ (3.15 ) $ (3.53 ) Numerator: Net loss available to common shareholders of Jason Industries $ (8,261 ) $ (70,835 ) $ (78,058 ) Denominator: Basic and diluted weighted-average shares outstanding 26,082 22,507 22,145 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) 3,858 3,656 3,653 Conversion of JPHI rollover shares convertible to Jason Industries common stock (2) 59 3,427 3,486 Restricted stock units 796 503 589 Performance share units 1,379 1,917 1,540 Total 20,086 23,497 23,262 (1) Includes the impact of 968 additional Series A Preferred Stock shares from a stock dividend declared on November 28, 2017 paid in additional shares of Series A Preferred Stock on January 1, 2018 . The Company included the preferred stock within the consolidated balance sheets as of the declaration date. Anti-dilutive shares assumes preferred stock is converted at the voluntary conversion ratio of 81.18 common shares per one preferred share. (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 and first quarter of 2017.

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2017
Income Tax Disclosure [Abstract]
Schedule of Income before Income Tax, Domestic and Foreign	The consolidated loss before income taxes consisted of the following: Year Ended December 31, 2017 Year Ended December 31, 2016 Year Ended December 31, 2015 Domestic $ (27,919 ) $ (93,639 ) $ (126,334 ) Foreign 13,062 9,290 14,478 Loss before income taxes $ (14,857 ) $ (84,349 ) $ (111,856 )
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: Year Ended December 31, 2017 Year Ended December 31, 2016 Year Ended December 31, 2015 Current Federal $ 208 $ — $ 161 State (125 ) 57 104 Foreign 6,878 7,759 5,703 Total current income tax provision 6,961 7,816 5,968 Deferred Federal (14,864 ) (9,059 ) (24,548 ) State (1,281 ) (1,781 ) (3,196 ) Foreign (1,200 ) (3,272 ) (479 ) Total deferred income tax benefit (17,345 ) (14,112 ) (28,223 ) Total income tax benefit $ (10,384 ) $ (6,296 ) $ (22,255 )
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: Year Ended December 31, 2017 Year Ended December 31, 2016 Year Ended December 31, 2015 Tax at Federal statutory rate of 35% 35.0 % 35.0 % 35.0 % State taxes - net of Federal benefit 7.7 1.5 2.7 Research and development incentives 1.7 0.5 0.4 Foreign rate differential 5.2 1.3 0.8 Valuation allowances 5.0 (1.8 ) 0.2 Change in foreign tax rates (1.2 ) 0.6 (1.0 ) Decrease (increase) in tax reserves (0.4 ) 1.0 (0.2 ) Stock compensation expense (6.7 ) (0.6 ) (0.7 ) U.S. taxation of foreign earnings (1) (10.2 ) (3.6 ) (0.5 ) Non-deductible meals and entertainment (0.3 ) (0.1 ) (0.1 ) Non-deductible impairment charges (2) — (25.7 ) (16.2 ) Change in U.S. tax rate (3) 72.5 — — Transition tax on unremitted foreign earnings (4) (35.7 ) — — Other (2.7 ) (0.6 ) (0.5 ) Effective tax rate 69.9 % 7.5 % 19.9 % (1) During the year ended December 31, 2017 , the U.S. taxation of foreign earnings includes the recognition of a deferred tax liability for foreign earnings of the Company’s wholly-owned U.S. subsidiaries that are no longer considered permanently reinvested. During the year ended December 31, 2016 , the amount includes the recognition of a deferred tax liability for the 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. (3) During the year ended December 31, 2017 , the change in U.S. tax rate represents the impact of the reduction in the U.S. corporate income tax rate from 35% to 21% under the Tax Reform Act. (4) During the year ended December 31, 2017 , the transition tax on unremitted foreign earnings represents the impact of the deemed mandatory repatriation provisions under the Tax Reform Act.
Schedule of Deferred Tax Assets and Liabilities	The Company’s temporary differences which gave rise to deferred tax assets and liabilities were as follows: December 31, 2017 December 31, 2016 Deferred tax assets Accrued expenses and reserves $ 2,685 $ 3,832 Postretirement and postemployment benefits 1,702 2,662 Employee benefits 3,476 2,844 Inventories 1,392 2,710 Other assets 1,868 3,310 Operating loss and credit carryforwards 15,257 22,510 Gross deferred tax assets 26,380 37,868 Less valuation allowance (4,220 ) (4,879 ) Deferred tax assets 22,160 32,989 Deferred tax liabilities Property, plant and equipment (15,670 ) (25,854 ) Intangible assets and other liabilities (28,912 ) (46,376 ) Foreign investments (1,688 ) (2,109 ) Deferred tax liabilities (46,270 ) (74,339 ) Net deferred tax liability $ (24,110 ) $ (41,350 ) Amounts recognized in the statement of financial position consist of: Other assets - net $ 1,589 $ 1,258 Deferred income taxes (25,699 ) (42,608 ) Net amount recognized $ (24,110 ) $ (41,350 )
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, 2017 , 2016 and 2015 : Year Ended December 31, 2017 Year Ended December 31, 2016 Year Ended December 31, 2015 Balance at beginning of period $ 1,881 $ 2,928 $ 2,743 Additions (reductions) based on tax positions related to current year 267 126 (28 ) Additions based on tax positions related to prior years — — 55 Additions recognized in acquisition accounting — — 323 Reductions in tax positions - settlements — — (111 ) Reductions related to lapses of statute of limitations (232 ) (1,173 ) (54 ) Balance at end of period $ 1,916 $ 1,881 $ 2,928
Summary of Open Tax Years	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 2013 - 2017 France 2013 - 2017 Germany 2012 - 2017 Mexico 2012 - 2017 Sweden 2012 - 2017 United Kingdom 2016 - 2017 United States (federal) 2014 - 2017 United States (state and local) 2013 - 2017

Employee Benefit Plans (Tables)

Employee Benefit Plans (Tables)	12 Months Ended
	Dec. 31, 2017
Defined Benefit Plan Disclosure [Line Items]
Schedule of Expected Benefit Payments	Estimated projected benefit payments from the plans as of December 31, 2017 are as follows: 2018 $ 1,219 2019 1,218 2020 1,362 2021 1,315 2022 1,281 2023-2027 6,821
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 Year Ended Year Ended Year Ended Year Ended Accumulated benefit obligation $ 10,605 $ 10,626 $ 15,054 $ 13,162 Change in projected benefit obligation Projected benefit obligation at beginning of year $ 10,626 $ 10,824 $ 13,532 $ 12,988 Service cost — — 177 155 Interest cost 393 425 312 391 Actuarial loss 292 70 388 1,842 Benefits paid (706 ) (693 ) (502 ) (506 ) Other — — 8 7 Currency translation adjustment — — 1,553 (1,345 ) Projected benefit obligation at end of year $ 10,605 $ 10,626 $ 15,468 $ 13,532 Change in plan assets Fair value of plan assets at beginning of year $ 9,282 $ 8,985 $ 6,316 $ 6,393 Actual return on plan assets 1,110 906 536 940 Employer and employee contributions 410 145 485 497 Benefits paid (706 ) (693 ) (506 ) (510 ) Other (41 ) (61 ) — — Currency translation adjustment — — 615 (1,004 ) Fair value of plan assets at end of year $ 10,055 $ 9,282 $ 7,446 $ 6,316 Funded Status $ (550 ) $ (1,344 ) $ (8,022 ) $ (7,216 ) Weighted-average assumptions Discount rates 3.33%-3.45% 3.71%-3.90% 1.80%-2.40% 1.70%-2.60% Rate of compensation increase N/A N/A 2.00%-3.70% 2.00%-3.90% Amounts recognized in the statement of financial position consist of: Non-current assets $ 1,935 $ 1,409 $ — $ — Other current liabilities — — (78 ) (65 ) Other long-term liabilities (2,485 ) (2,753 ) (7,944 ) (7,151 ) Net amount recognized $ (550 ) $ (1,344 ) $ (8,022 ) $ (7,216 )
Schedule of Net Benefit Costs	The following table contains the components of net periodic benefit cost: U.S. Plans Non-U.S. Plans Year Ended Year Ended Year Ended Year Ended Year Ended Year Ended Components of Net Periodic Benefit Cost Service cost $ — $ — $ — $ 177 $ 155 $ 125 Interest cost 393 425 410 312 391 384 Expected return on plan assets (467 ) (513 ) (580 ) (226 ) (253 ) (255 ) Amortization of actuarial loss 14 27 — 41 7 — Net periodic (benefit) cost $ (60 ) $ (61 ) $ (170 ) $ 304 $ 300 $ 254 Weighted-average assumptions Discount rates 3.71%-3.90% 3.87%-4.15% 3.52%-3.75% 1.70%-2.60% 2.20%-3.70% 2.10%-3.50% Rate of compensation increase N/A N/A N/A 2.00%-3.90% 2.00%-3.60% 2.00%-3.70% Expected long-term rates or return 4.75%-6.50% 5.50%-7.00% 5.00%-8.00% 3.50%-4.00% 4.00%-4.20% 3.90%-4.50%
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: Year Ended Year Ended Year Ended Unrecognized loss $ 2,099 $ 1,994 $ 1,364
Schedule of Allocation of Plan Assets	The Company’s pension plan asset allocations by asset category at December 31, 2017 and 2016 are as follows: U.S. Plans Non-U.S. Plans 2017 2016 2017 2016 Equity securities 58.7 % 56.0 % 47.1 % 45.5 % Debt securities 29.4 % 35.1 % 49.3 % 50.7 % Other 11.9 % 8.9 % 3.6 % 3.8 %
Schedule of Fair Value Of Pension Plan Assets By Asset Category	The fair values of pension plan assets by asset category at December 31, 2017 and 2016 are as follows: Total as of December 31, 2017 Level 1 Level 2 Level 3 Cash and cash equivalents $ 1,202 $ 1,202 $ — $ — Accrued dividends 3 3 — — Global equities 9,413 9,413 — — Fixed income securities 6,630 — 6,630 — Group annuity/insurance contracts 253 — — 253 Total $ 17,501 $ 10,618 $ 6,630 $ 253 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
Schedule of Changes in Fair Value of Plan Assets	The fair value measurement of plan assets using significant unobservable inputs (Level 3) changed during 2017 due to the following: Beginning balance, December 31, 2016 $ 226 Actual return on assets related to assets still held 7 Purchases, sales and settlements 20 Ending balance, December 31, 2017 $ 253
Schedule of Expected Benefit Payments	The Company’s cash contributions to its postretirement benefit plan in 2018 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, 2017 are as follows: 2018 $ 144 2019 139 2020 132 2021 123 2022 116 2023-2027 475
Other Postretirement Benefit 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: Year Ended Year Ended Accumulated benefit obligation $ 1,423 $ 1,972 Change in projected benefit obligation Projected benefit obligation at beginning of year $ 1,972 $ 2,094 Interest cost 68 76 Actuarial gain (483 ) (37 ) Benefits paid (134 ) (161 ) Projected benefit obligation at end of year $ 1,423 $ 1,972 Change in plan assets Employer contributions $ 134 $ 161 Benefits paid (134 ) (161 ) Fair value of plan assets at end of year $ — $ — Funded Status $ (1,423 ) $ (1,972 ) Weighted-average assumptions Discount rates 3.26 % 3.64 % Amounts recognized in the statement of financial position consist of: Other current liabilities $ (142 ) $ (208 ) Other long-term liabilities (1,281 ) (1,764 ) Net amount recognized $ (1,423 ) $ (1,972 )
Schedule of Net Benefit Costs	The table that follows contains the components of net periodic benefit costs: Year Ended Year Ended Year Ended Components of net periodic benefit cost Interest cost $ 68 $ 76 $ 92 Amortization of the net (gain) loss from earlier periods (18 ) (13 ) 1 Net periodic benefit cost $ 50 $ 63 $ 93 Weighted-average assumptions Discount rates 3.64 % 3.82 % 3.82 %
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: Year Ended Year Ended Year Ended Unrecognized gain $ (582 ) $ (217 ) $ (214 )

Business Segments, Geographic41

Business Segments, Geographic and Customer Information (Tables)	12 Months Ended
	Dec. 31, 2017
Segment Reporting [Abstract]
Schedule of Net Sales by Reportable Segment	Net sales relating to the Company’s reportable segments are as follows: Year Ended December 31, 2017 December 31, 2016 December 31, 2015 Finishing $ 200,284 $ 196,883 $ 191,394 Components 82,621 97,667 122,133 Seating 159,129 161,050 176,792 Acoustics 206,582 249,919 218,047 Net sales $ 648,616 $ 705,519 $ 708,366
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: Year Ended December 31, 2017 December 31, 2016 December 31, 2015 Segment Adjusted EBITDA Finishing $ 27,661 $ 24,200 $ 25,799 Components 9,888 14,249 20,943 Seating 16,348 16,122 19,766 Acoustics 27,341 27,202 27,515 $ 81,238 $ 81,773 $ 94,023 Interest expense (1,370 ) (1,561 ) (1,870 ) Loss on debt extinguishment (182 ) — — Depreciation and amortization (38,577 ) (43,697 ) (44,938 ) Impairment charges — (63,285 ) (94,126 ) Gain (loss) on disposal of property, plant and equipment - net 759 (869 ) (109 ) Loss on divestiture (8,730 ) — — Restructuring (4,275 ) (6,634 ) (3,800 ) Transaction-related expenses — — (789 ) Integration and other restructuring costs — (1,621 ) (2,713 ) Total segment income (loss) before income taxes 28,863 (35,894 ) (54,322 ) Corporate general and administrative expenses (13,486 ) (17,613 ) (12,860 ) Corporate interest expense (31,719 ) (30,282 ) (29,965 ) Corporate gain on debt extinguishment 2,383 — — Corporate depreciation (357 ) (344 ) (310 ) Corporate restructuring 9 (598 ) — Corporate transaction-related expenses — — (97 ) Corporate integration and other restructuring 569 (359 ) (6,333 ) Corporate loss on disposal of property, plant and equipment — (11 ) — Corporate share based compensation (expense) income (1,119 ) 752 (7,969 ) Loss before income taxes $ (14,857 ) $ (84,349 ) $ (111,856 ) Other financial information relating to the Company’s reportable segments is as follows at December 31, 2017 and 2016 and for the years ended December 31, 2017 , 2016 and 2015 : Year Ended December 31, 2017 December 31, 2016 December 31, 2015 Depreciation and amortization Finishing $ 12,198 $ 13,693 $ 11,407 Components 7,821 9,827 8,587 Seating 8,435 8,894 13,693 Acoustics 10,123 11,283 11,251 Corporate 357 344 310 $ 38,934 $ 44,041 $ 45,248 Year Ended December 31, 2017 December 31, 2016 December 31, 2015 Capital expenditures Finishing $ 5,247 $ 5,943 $ 9,090 Components 3,797 2,950 4,875 Seating 2,709 3,602 3,804 Acoustics 3,563 6,058 14,881 Corporate 557 1,227 136 $ 15,873 $ 19,780 $ 32,786 December 31, 2017 December 31, 2016 Assets Finishing $ 241,776 $ 232,550 Components 72,724 81,450 Seating 99,155 105,184 Acoustics 145,490 172,769 Total segments 559,145 591,953 Corporate and eliminations (12,822 ) (8,117 ) Consolidated $ 546,323 $ 583,836
Reconciliation of Revenue from Segments to Consolidated	Net sales and long-lived asset information by geographic area are as follows at December 31, 2017 and 2016 and for the years ended December 31, 2017 , 2016 and 2015 : Year Ended December 31, 2017 December 31, 2016 December 31, 2015 Net sales by region United States $ 441,691 $ 492,667 $ 510,526 Europe 151,628 154,307 138,578 Mexico 50,080 49,594 48,242 Other 5,217 8,951 11,020 $ 648,616 $ 705,519 $ 708,366
Reconciliation of Assets from Segment to Consolidated	December 31, 2017 December 31, 2016 Long-lived assets United States $ 197,174 $ 219,591 Europe 70,797 84,638 Mexico 13,484 13,734 Other 4,240 4,118 $ 285,695 $ 322,081

Summary of Significant Accoun42

Summary of Significant Accounting Policies (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2017USD ($)segmentcountry	Dec. 31, 2016USD ($)	Dec. 31, 2015USD ($)
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Number of reportable segments | segment	4
Number of countries Jason operates in | country	13
Fair value of total debt	$ 398,400	$ 365,800
Advertising expense	1,800	1,900	$ 2,700
Transaction-related expenses	$ 0	$ 0	886
Customer Concentration Risk | Customer A | Accounts Receivable
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Concentration risk, percentage	13.00%	12.00%
Customer Concentration Risk | Customer B | Accounts Receivable
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Concentration risk, percentage		12.00%
Selling, General and Administrative Expenses
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Research and development expense	$ 3,600	$ 4,200	$ 5,000
Accounts Payable
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Bank overdrafts	4,700	5,500
Other Assets - Net
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Equity method investments	$ 6,100	$ 4,800

Summary of Significant Accoun43

Summary of Significant Accounting Policies (Useful Lives of Assets) (Details)	12 Months Ended
	Dec. 31, 2017
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 Accoun44

Summary of Significant Accounting Policies (New Accounting Pronouncements) (Details) $ in Millions	Sep. 29, 2017USD ($)
Accounting Policies [Abstract]
Restricted cash	$ 2.4

Revision of Previously Report45

Revision of Previously Reported Financial Information (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Depreciation	$ 26,260	$ 31,120	$ 31,160
Cost of goods sold	517,764	574,412	561,076
Gross profit	130,852	131,107	147,290
Operating loss	23,490	(54,087)	(81,002)
Loss before income taxes	(14,857)	(84,349)	(111,856)
Tax benefit	(10,384)	(6,296)	(22,255)
Net loss	(4,473)	(78,053)	(89,601)
Net loss attributable to Jason Industries	(4,478)	(67,235)	(74,458)
Net loss available to common shareholders of Jason Industries	$ (8,261)	$ (70,835)	$ (78,058)
Net loss per share available to common shareholders of Jason Industries:
Basic and diluted (in dollars per share)	$ (0.32)	$ (3.15)	$ (3.53)
Comprehensive loss	$ 7,759	$ (84,528)	$ (100,902)
Comprehensive loss attributable to Jason Industries	7,716	(72,658)	(83,849)
Property, plant and equipment - net	154,196	177,823
Total assets	546,323	583,836
Deferred income taxes		42,608
Total liabilities	540,639	586,978
Retained deficit	(167,710)	(163,232)
Shareholders' deficit attributable to Jason Industries	5,684	(3,037)
Total shareholders' deficit	5,684	(3,142)	$ 84,994	$ 182,675
Total liabilities and shareholders' deficit	$ 546,323	583,836
Scenario, Previously Reported
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Cost of goods sold		573,917
Gross profit		131,602
Operating loss		(53,592)
Loss before income taxes		(83,854)
Tax benefit		(6,157)
Net loss		(77,697)
Net loss attributable to Jason Industries		(66,879)
Net loss available to common shareholders of Jason Industries		$ (70,479)
Net loss per share available to common shareholders of Jason Industries:
Basic and diluted (in dollars per share)		$ (3.13)
Comprehensive loss		$ (84,172)
Comprehensive loss attributable to Jason Industries		(72,302)
Property, plant and equipment - net		178,318
Total assets		584,331
Deferred income taxes		42,747
Total liabilities		587,117
Retained deficit		(162,876)
Shareholders' deficit attributable to Jason Industries		(2,681)
Total shareholders' deficit		(2,786)
Total liabilities and shareholders' deficit		584,331
Understatement Of Depreciation Expense | Restatement Adjustment
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Depreciation		500
Cost of goods sold		495
Gross profit		(495)
Operating loss		(495)
Loss before income taxes		(495)
Tax benefit		(139)
Net loss		(356)
Net loss attributable to Jason Industries		(356)
Net loss available to common shareholders of Jason Industries		$ (356)
Net loss per share available to common shareholders of Jason Industries:
Basic and diluted (in dollars per share)		$ (0.02)
Comprehensive loss		$ (356)
Comprehensive loss attributable to Jason Industries		(356)
Property, plant and equipment - net		(495)
Total assets		(495)
Deferred income taxes		(139)
Total liabilities		(139)
Retained deficit		(356)
Shareholders' deficit attributable to Jason Industries		(356)
Total shareholders' deficit		(356)
Total liabilities and shareholders' deficit		$ (495)

Acquisitions (Details)

Acquisitions (Details) - USD ($) $ in Thousands	May 29, 2015	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Business Acquisition [Line Items]
Cash consideration paid for acquisition		$ 0	$ 0	$ 34,763
Transaction-related expenses		0	0	886
Net sales		$ 648,616	705,519	708,366
DRONCO
Business Acquisition [Line Items]
Cash consideration paid for acquisition	$ 34,400
Transaction-related expenses				900
Net sales			$ 38,500	$ 24,100

Divestiture (Details)

Divestiture (Details) - USD ($) $ in Thousands	Aug. 30, 2017	Aug. 30, 2017	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Buyer assumption of debt from divestiture			$ 2,950	$ 0	$ 0
Loss on divestiture			$ (8,730)	0	$ 0
Acoustics Europe | Disposal Group, Held-for-sale, Not Discontinued Operations
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Net proceeds from the divestiture	$ 8,100	$ 8,100
Cash proceeds from the divestiture	200	200
Buyer assumption of debt from divestiture	3,000
Loss on divestiture	$ (8,700)
Total segment revenue		$ 22,900		$ 32,900

Restructuring Costs (Narrative)

Restructuring Costs (Narrative) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Restructuring Cost and Reserve [Line Items]
Restructuring	$ 4,266	$ 7,232	$ 3,800
Employee Severance
Restructuring Cost and Reserve [Line Items]
Restructuring	1,172	5,315	1,600
Contract Termination
Restructuring Cost and Reserve [Line Items]
Restructuring	260	344	1,200
Other Restructuring
Restructuring Cost and Reserve [Line Items]
Restructuring	2,834	1,573	$ 1,000
Facility Closing | Finishing
Restructuring Cost and Reserve [Line Items]
Accelerated depreciation		700
Integration and restructuring costs		700
Facility Closing | Cost of Sales | Finishing
Restructuring Cost and Reserve [Line Items]
Restructuring		1,400
2016 Program
Restructuring Cost and Reserve [Line Items]
Restructuring	4,266	7,232
Cost expected to be incurred	14,100
2016 Program | Employee Severance
Restructuring Cost and Reserve [Line Items]
Restructuring	1,172	5,315
2016 Program | Contract Termination
Restructuring Cost and Reserve [Line Items]
Restructuring	260	344
2016 Program | Other Restructuring
Restructuring Cost and Reserve [Line Items]
Restructuring	$ 2,834	$ 1,573

Restructuring Costs (Schedule o

Restructuring Costs (Schedule of Restructuring Costs) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Restructuring Cost and Reserve [Line Items]
Restructuring	$ 4,266	$ 7,232	$ 3,800
2016 Program
Restructuring Cost and Reserve [Line Items]
Restructuring	4,266	7,232
Cumulative restructuring charges	11,498
Severance costs
Restructuring Cost and Reserve [Line Items]
Restructuring	1,172	5,315	1,600
Severance costs | 2016 Program
Restructuring Cost and Reserve [Line Items]
Restructuring	1,172	5,315
Cumulative restructuring charges	6,487
Lease termination costs
Restructuring Cost and Reserve [Line Items]
Restructuring	260	344	1,200
Lease termination costs | 2016 Program
Restructuring Cost and Reserve [Line Items]
Restructuring	260	344
Cumulative restructuring charges	604
Other costs
Restructuring Cost and Reserve [Line Items]
Restructuring	2,834	1,573	1,000
Other costs | 2016 Program
Restructuring Cost and Reserve [Line Items]
Restructuring	2,834	1,573
Cumulative restructuring charges	4,407
Operating Segments
Restructuring Cost and Reserve [Line Items]
Restructuring	4,275	6,634	3,800
Operating Segments | Finishing | 2016 Program
Restructuring Cost and Reserve [Line Items]
Restructuring	2,501	4,634
Cumulative restructuring charges	7,135
Operating Segments | Components | 2016 Program
Restructuring Cost and Reserve [Line Items]
Restructuring	1,334	892
Cumulative restructuring charges	2,226
Operating Segments | Seating | 2016 Program
Restructuring Cost and Reserve [Line Items]
Restructuring	(17)	76
Cumulative restructuring charges	59
Operating Segments | Acoustics | 2016 Program
Restructuring Cost and Reserve [Line Items]
Restructuring	457	1,033
Cumulative restructuring charges	1,490
Operating Segments | Severance costs | Finishing | 2016 Program
Restructuring Cost and Reserve [Line Items]
Restructuring	1,178	3,287
Cumulative restructuring charges	4,465
Operating Segments | Severance costs | Components | 2016 Program
Restructuring Cost and Reserve [Line Items]
Restructuring	58	378
Cumulative restructuring charges	436
Operating Segments | Severance costs | Seating | 2016 Program
Restructuring Cost and Reserve [Line Items]
Restructuring	(17)	76
Cumulative restructuring charges	59
Operating Segments | Severance costs | Acoustics | 2016 Program
Restructuring Cost and Reserve [Line Items]
Restructuring	(38)	977
Cumulative restructuring charges	939
Operating Segments | Lease termination costs | Finishing | 2016 Program
Restructuring Cost and Reserve [Line Items]
Restructuring	88	344
Cumulative restructuring charges	432
Operating Segments | Lease termination costs | Components | 2016 Program
Restructuring Cost and Reserve [Line Items]
Restructuring	0	0
Cumulative restructuring charges	0
Operating Segments | Lease termination costs | Seating | 2016 Program
Restructuring Cost and Reserve [Line Items]
Restructuring	0	0
Cumulative restructuring charges	0
Operating Segments | Lease termination costs | Acoustics | 2016 Program
Restructuring Cost and Reserve [Line Items]
Restructuring	172	0
Cumulative restructuring charges	172
Operating Segments | Other costs | Finishing | 2016 Program
Restructuring Cost and Reserve [Line Items]
Restructuring	1,235	1,003
Cumulative restructuring charges	2,238
Operating Segments | Other costs | Components | 2016 Program
Restructuring Cost and Reserve [Line Items]
Restructuring	1,276	514
Cumulative restructuring charges	1,790
Operating Segments | Other costs | Seating | 2016 Program
Restructuring Cost and Reserve [Line Items]
Restructuring	0	0
Cumulative restructuring charges	0
Operating Segments | Other costs | Acoustics | 2016 Program
Restructuring Cost and Reserve [Line Items]
Restructuring	323	56
Cumulative restructuring charges	379
Corporate
Restructuring Cost and Reserve [Line Items]
Restructuring	(9)	598	$ 0
Corporate | 2016 Program
Restructuring Cost and Reserve [Line Items]
Restructuring	(9)	597
Cumulative restructuring charges	588
Corporate | Severance costs | 2016 Program
Restructuring Cost and Reserve [Line Items]
Restructuring	(9)	597
Cumulative restructuring charges	588
Corporate | Lease termination costs | 2016 Program
Restructuring Cost and Reserve [Line Items]
Restructuring	0	0
Cumulative restructuring charges	0
Corporate | Other costs | 2016 Program
Restructuring Cost and Reserve [Line Items]
Restructuring	0	$ 0
Cumulative restructuring charges	$ 0

Restructuring Costs (Restructur

Restructuring Costs (Restructuring Liabilities) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Restructuring Reserve [Roll Forward]
Restructuring reserve beginning balance	$ 2,699	$ 1,632
Current period restructuring charges	4,266	7,232	$ 3,800
Cash payments	(4,947)	(6,170)
Foreign currency impact	44	5
Restructuring reserve ending balance	2,062	2,699	1,632
Severance costs
Restructuring Reserve [Roll Forward]
Restructuring reserve beginning balance	1,281	594
Current period restructuring charges	1,172	5,315	1,600
Cash payments	(1,589)	(4,621)
Foreign currency impact	43	(7)
Restructuring reserve ending balance	907	1,281	594
Lease termination costs
Restructuring Reserve [Roll Forward]
Restructuring reserve beginning balance	333	1,038
Current period restructuring charges	260	344	1,200
Cash payments	(528)	(1,035)
Foreign currency impact	11	(14)
Restructuring reserve ending balance	76	333	1,038
Other costs
Restructuring Reserve [Roll Forward]
Restructuring reserve beginning balance	1,085	0
Current period restructuring charges	2,834	1,573	1,000
Cash payments	(2,830)	(514)
Foreign currency impact	(10)	26
Restructuring reserve ending balance	$ 1,079	$ 1,085	$ 0

Inventories (Details)

Inventories (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Inventory Disclosure [Abstract]
Raw material	$ 35,925	$ 37,222
Work-in-process	4,375	4,175
Finished goods	30,519	32,204
Total inventories	$ 70,819	$ 73,601

Property, Plant and Equipment52

Property, Plant and Equipment (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	$ 242,330	$ 248,802
Less: Accumulated depreciation	(88,134)	(70,979)
Property, plant and equipment, net	154,196	177,823
Land and improvements
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	6,556	9,631
Buildings and improvements
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	33,161	41,928
Machinery and equipment
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	191,903	191,770
Construction-in-progress
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	$ 10,710	$ 5,473

Goodwill and Other Intangible53

Goodwill and Other Intangible Assets (Carrying Amount of Goodwill) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Goodwill [Roll Forward]
Goodwill, beginning of period	$ 42,157	$ 106,170
Goodwill impairment		(63,285)
Foreign currency impact	2,985	(728)
Goodwill, end of period	45,142	42,157	$ 106,170
Finishing
Goodwill [Roll Forward]
Goodwill, beginning of period	42,157	43,229
Goodwill impairment		(253)
Foreign currency impact	2,985	(819)
Goodwill, end of period	45,142	42,157	43,229
Components
Goodwill [Roll Forward]
Goodwill, beginning of period	0	33,183
Goodwill impairment		(33,183)
Foreign currency impact	0	0
Goodwill, end of period	0	0	33,183
Seating
Goodwill [Roll Forward]
Goodwill, beginning of period	0	0
Goodwill impairment		0	(58,800)
Foreign currency impact	0	0
Goodwill, end of period	0	0	0
Acoustics
Goodwill [Roll Forward]
Goodwill, beginning of period	0	29,758
Goodwill impairment		(29,849)
Foreign currency impact	0	91
Goodwill, end of period	$ 0	$ 0	$ 29,758

Goodwill and Other Intangible54

Goodwill and Other Intangible Assets (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Goodwill [Line Items]
Accumulated impairment loss	$ 122,100	$ 122,100
Goodwill impairment		63,285
Amortization of intangible assets	$ 12,674	12,921	$ 14,088
Customer relationships
Goodwill [Line Items]
Impairment of intangible assets			27,700
Weighted average useful life (years)	10 years 8 months 12 days
Trademarks and other intangibles
Goodwill [Line Items]
Impairment of intangible assets			6,800
Weighted average useful life (years)	11 years 7 months 6 days
Patents
Goodwill [Line Items]
Impairment of intangible assets			800
Weighted average useful life (years)	3 years 1 month 6 days
Seating
Goodwill [Line Items]
Accumulated impairment loss	$ 58,800	58,800
Goodwill impairment		0	$ 58,800
Acoustics
Goodwill [Line Items]
Accumulated impairment loss	29,800	29,800
Goodwill impairment		29,849
Components
Goodwill [Line Items]
Accumulated impairment loss	$ 33,200	33,200
Goodwill impairment		33,183
Finishing
Goodwill [Line Items]
Reporting unit, percentage of fair value in excess of carrying amount	15.00%
Goodwill impairment		253
Acoustics and Components
Goodwill [Line Items]
Goodwill impairment		$ 63,000

Goodwill and Other Intangible55

Goodwill and Other Intangible Assets (Amortizable Intangible Assets) (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	$ 169,568	$ 169,714
Accumulated Amortization	(38,069)	(25,456)
Net	131,499	144,258
Patents
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	1,985	1,880
Accumulated Amortization	(671)	(366)
Net	1,314	1,514
Customer relationships
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	110,210	110,090
Accumulated Amortization	(24,775)	(16,630)
Net	85,435	93,460
Trademarks and other intangibles
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	57,373	57,744
Accumulated Amortization	(12,623)	(8,460)
Net	$ 44,750	$ 49,284

Goodwill and Other Intangible56

Goodwill and Other Intangible Assets (Future Annual Amortization) (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Goodwill and Intangible Assets Disclosure [Abstract]
2,018	$ 14,360
2,019	11,800
2,020	11,800
2,021	11,631
2,022	11,458
Thereafter	70,450
Net	$ 131,499	$ 144,258

Debt and Hedging Instruments (S

Debt and Hedging Instruments (Schedule of Debt) (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Debt Instruments [Abstract]
Deferred issuance costs on Term Loans	$ (5,586)
Total debt	401,472	$ 425,124
Less: Current portion	(9,704)	(8,179)
Total long-term debt	391,768	416,945
Foreign debt
Debt Instruments [Abstract]
Long-term debt gross	21,795	23,303
Secured Debt
Debt Instruments [Abstract]
Debt discount on Term Loans	(3,602)	(5,002)
Deferred issuance costs on Term Loans	(5,586)	(7,503)
Secured Debt | First Lien Term Loans
Debt Instruments [Abstract]
Long-term debt gross	298,018	303,025
Secured Debt | Second Lien Term Loans
Debt Instruments [Abstract]
Long-term debt gross	90,007	110,000
Secured Debt | Foreign debt
Debt Instruments [Abstract]
Long-term debt gross	21,795	23,303
Capital Lease Obligations
Debt Instruments [Abstract]
Capital lease obligations	$ 840	$ 1,301

Debt and Hedging Instruments 58

Debt and Hedging Instruments (Schedule of Future Maturities of Long-Term Debt) (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Debt Disclosure [Abstract]
2,018	$ 9,704
2,019	6,950
2,020	7,006
2,021	289,378
2,022	92,708
Thereafter	4,914
Total future annual maturities of long term debt outstanding	410,660
Less: Deferred issuance costs on Term Loans	(3,602)
Less: Deferred issuance costs on Term Loans	(5,586)
Total debt	$ 401,472	$ 425,124

Debt and Hedging Instruments (N

Debt and Hedging Instruments (Narrative) (Details)	Jun. 30, 2014USD ($)	Dec. 31, 2017USD ($)	Dec. 31, 2018USD ($)	Dec. 31, 2017USD ($)	Dec. 31, 2016USD ($)	Dec. 31, 2015USD ($)
Debt Instrument [Line Items]
Debt issuance cost, amount expensed		$ 5,586,000		$ 5,586,000
Repurchase of debt, cash outflow				21,826,000	$ 3,100,000	$ 3,100,000
Gain on extinguishment of debt		(200,000)		2,201,000	0	$ 0
Interest Rate Swap
Debt Instrument [Line Items]
Interest expense				1,900,000	0
Interest Rate Swap | Scenario, Forecast
Debt Instrument [Line Items]
Interest expense			$ 800,000
Designated as Hedging Instrument | Interest Rate Swap
Debt Instrument [Line Items]
Derivative asset (liability), net		79,000		79,000	(2,049,000)
Cash Flow Hedging | Designated as Hedging Instrument | Interest Rate Swap
Debt Instrument [Line Items]
Derivative, notional amount		$ 210,000,000		$ 210,000,000	210,000,000
Derivative, fixed interest rate		2.08%		2.08%
Acoustics Europe | Disposal Group, Held-for-sale, Not Discontinued Operations
Debt Instrument [Line Items]
Cash received to retire debt		$ 2,400,000
Revolving Credit Facility | Eurodollar
Debt Instrument [Line Items]
Basis spread on variable rate				2.25%
Revolving Credit Facility | London Interbank Offered Rate (LIBOR)
Debt Instrument [Line Items]
Basis spread on variable rate				3.25%
Senior Secured Credit Facilities | Federal Funds Effective Swap Rate
Debt Instrument [Line Items]
Basis spread on variable rate				0.50%
Senior Secured Credit Facilities | Eurodollar
Debt Instrument [Line Items]
Basis spread on variable rate				1.00%
First Lien Term Loans | Eurodollar
Debt Instrument [Line Items]
Basis spread on variable rate				3.50%
Long-term debt, percentage bearing variable interest, floor	1.00%
First Lien Term Loans | London Interbank Offered Rate (LIBOR)
Debt Instrument [Line Items]
Basis spread on variable rate				4.50%
Second Lien Term Loans
Debt Instrument [Line Items]
Amortization of debt discount (premium)				$ 400,000
Repurchase of debt, gross				20,000,000
Repurchase of debt, cash outflow				16,800,000
Previously unamortized debt discount				400,000
Gain on extinguishment of debt				$ 2,400,000
Second Lien Term Loans | Eurodollar
Debt Instrument [Line Items]
Basis spread on variable rate				7.00%
Long-term debt, percentage bearing variable interest, floor	1.00%
Second Lien Term Loans | London Interbank Offered Rate (LIBOR)
Debt Instrument [Line Items]
Basis spread on variable rate				8.00%
Individual Foreign Loans | Germany
Debt Instrument [Line Items]
Debt instrument, face amount		$ 18,000,000		$ 18,000,000	19,300,000
Individual Foreign Loans | Germany | Minimum
Debt Instrument [Line Items]
Stated interest rate		2.10%		2.10%
Individual Foreign Loans | Germany | Maximum
Debt Instrument [Line Items]
Stated interest rate		4.70%		4.70%
Secured Debt
Debt Instrument [Line Items]
Line of credit facility, maximum borrowing capacity	$ 460,000,000
Debt issuance cost, amount expensed		$ 5,586,000		$ 5,586,000	7,503,000
Secured Debt | Revolving Credit Facility
Debt Instrument [Line Items]
Line of credit facility, maximum borrowing capacity	40,000,000
Line of credit facility, remaining borrowing capacity		33,900,000		33,900,000
Outstanding letters of credit		6,100,000		6,100,000
Secured Debt | First Lien Term Loans
Debt Instrument [Line Items]
Line of credit facility, maximum borrowing capacity	310,000,000
Long-term debt gross		$ 298,018,000		$ 298,018,000	303,025,000
Amortization of debt discount (premium)	800,000
Interest rate, effective percentage		6.20%		6.20%
Consolidated net leverage ratio, second periodic decrease				4.5
Secured Debt | Second Lien Term Loans
Debt Instrument [Line Items]
Line of credit facility, maximum borrowing capacity	110,000,000
Long-term debt gross		$ 90,007,000		$ 90,007,000	110,000,000
Interest rate, effective percentage		9.70%		9.70%
Secured Debt | Revolving Credit Facility
Debt Instrument [Line Items]
Restrictive covenant, qualification percentage for net leverage ratio				25.00%
Aggregate outstanding amount				$ 10,000,000
Secured Debt | Individual Foreign Loans | Minimum
Debt Instrument [Line Items]
Long-term debt gross		$ 100,000		100,000	100,000
Secured Debt | Individual Foreign Loans | Maximum
Debt Instrument [Line Items]
Long-term debt gross		11,200,000		11,200,000	12,600,000
Secured Debt | Other Noncurrent Assets
Debt Instrument [Line Items]
Debt issuance cost, amount capitalized	13,500,000
Secured Debt | Other Noncurrent Assets | Revolving Credit Facility
Debt Instrument [Line Items]
Debt issuance cost, amount capitalized	$ 600,000
Secured Debt | Long-term Debt, Current Portion
Debt Instrument [Line Items]
Mandatory prepayment		$ 2,500,000		$ 2,500,000	$ 1,900,000

Debt and Hedging Instruments 60

Debt and Hedging Instruments (Schedule of Foreign Debt Obligations) (Details) - Foreign debt - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Debt Instrument [Line Items]
Long-term debt	$ 21,795	$ 23,303
Germany
Debt Instrument [Line Items]
Long-term debt	18,003	21,469
Mexico
Debt Instrument [Line Items]
Long-term debt	3,179	850
India
Debt Instrument [Line Items]
Long-term debt	599	834
Other
Debt Instrument [Line Items]
Long-term debt	$ 14	$ 150

Debt and Hedging Instruments 61

Debt and Hedging Instruments (Schedule of Interest Rate Swaps) (Details) - Interest Rate Swap - Designated as Hedging Instrument - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Derivative [Line Items]
Derivative asset (liability), net	$ 79	$ (2,049)
Recorded in other assets - net
Derivative [Line Items]
Derivative asset (liability), net	537	0
Recorded in other current liabilities
Derivative [Line Items]
Derivative asset (liability), net	(458)	(1,916)
Recorded in other long-term liabilities
Derivative [Line Items]
Derivative asset (liability), net	$ 0	$ (133)

Leases (Details)

Leases (Details) - USD ($) $ in Thousands	1 Months Ended	12 Months Ended
	Apr. 30, 2017	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Leases [Abstract]
2,018		$ 10,243
2,019		9,034
2,020		8,413
2,021		7,033
2,022		8,154
Thereafter		17,826
Total operating lease payments		60,703
Operating leases, rent expense		$ 12,200	$ 13,100	$ 9,800
Proceeds from the sale leaseback, net of closing fees and closing costs	$ 5,600
Deferred gain recognized on the sale leaseback	1,100
Minimum lease payments on the sale leaseback	$ 10,100

Shareholders' Equity (Deficit63

Shareholders' Equity (Deficit) (Narrative) (Details)	Jan. 22, 2018shares	Nov. 28, 2017$ / sharesshares	Oct. 01, 2017USD ($)shares	Jul. 01, 2017USD ($)shares	Apr. 01, 2017USD ($)shares	Jan. 01, 2017USD ($)shares	Oct. 01, 2016USD ($)shares	Jul. 01, 2016USD ($)shares	Apr. 01, 2016USD ($)shares	Jan. 01, 2016USD ($)shares	Oct. 01, 2015USD ($)shares	Jul. 01, 2015USD ($)shares	Apr. 01, 2015USD ($)shares	Jan. 01, 2015USD ($)shares	Jun. 30, 2014USD ($)shares	Dec. 31, 2016$ / sharesshares	Mar. 31, 2017shares	Dec. 31, 2017USD ($)$ / sharesshares	Dec. 31, 2016USD ($)$ / sharesshares	Dec. 31, 2015USD ($)	Jan. 23, 2018shares	Jan. 01, 2018shares	Sep. 12, 2016$ / sharesshares	Feb. 28, 2015USD ($)
Class of Stock Disclosures [Abstract]
Common stock, shares authorized (in shares)																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 issued (in shares)																24,802,196		25,966,381	24,802,196
Common stock, shares outstanding (in shares)																24,802,196		25,966,381	24,802,196
Preferred stock, shares authorized (in shares)																5,000,000		5,000,000	5,000,000
Preferred stock, par value (in dollars per share) | $ / shares																$ 0.0001		$ 0.0001	$ 0.0001
Preferred stock, shares issued (in shares)						899										45,899		49,665	45,899
Preferred stock, shares outstanding (in shares)																45,899		49,665	45,899
Dividends declared | $																		$ 17,000	$ 2,701,000	$ 3,600,000
Warrants and Rights Note Disclosure [Abstract]
Warrant exercise price (in dollars per share) | $ / shares																		$ 12
Warrants outstanding (in shares)																		13,993,773
Warrants authorized for repurchase | $																								$ 5,000,000
Warrants to purchase Jason Industries common stock
Warrants and Rights Note Disclosure [Abstract]
Warrant or right																							1
Warrant exercise price (in dollars per share) | $ / shares																							$ 10
Equity method investment, ownership percentage																							30.00%
Subsequent Event
Class of Stock Disclosures [Abstract]
Preferred stock, shares issued (in shares)																						968
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%		0.00%	6.00%
Rollover equity conversion ratio															1
Jason | JPHI Holdings, Inc.
Warrants and Rights Note Disclosure [Abstract]
Ownership of shares (in shares)															3,485,623		1,084,007	0
Exchange of shares by noncontrolling owners (in shares)																2,401,616
Series A Preferred Stock
Class of Stock Disclosures [Abstract]
Preferred stock, shares issued (in shares)			952	931	915	899	0	0	0	0	0	0	0	0
Preferred stock dividends, shares (in shares)		968
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 (in shares)																		81.18
Preferred stock, dividends declared per share (in dollars per share) | $ / shares		$ 20
Dividends declared | $			$ 955,000	$ 936,000	$ 918,000	$ 900,000	$ 900,000	$ 900,000	$ 900,000	$ 900,000	$ 900,000	$ 900,000	$ 900,000	$ 900,000				$ 1,000,000
Series A Preferred Stock | Subsequent Event
Class of Stock Disclosures [Abstract]
Preferred stock, shares outstanding (in shares)																					37,529
Warrants and Rights Note Disclosure [Abstract]
Exchange of shares by noncontrolling owners (in shares)	12,136
Series A Preferred Stock | Jason
Class of Stock Disclosures [Abstract]
Equity interest issued as consideration, shares (in shares)															45,000

Shareholders' Equity (Deficit64

Shareholders' Equity (Deficit) (Dividends) (Details) - USD ($) $ / shares in Units, $ in Thousands	Oct. 01, 2017	Jul. 01, 2017	Apr. 01, 2017	Jan. 01, 2017	Oct. 01, 2016	Jul. 01, 2016	Apr. 01, 2016	Jan. 01, 2016	Oct. 01, 2015	Jul. 01, 2015	Apr. 01, 2015	Jan. 01, 2015	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Class of Stock [Line Items]
Total Dividends Paid													$ 17	$ 2,701	$ 3,600
Preferred Shares Issued (in shares)				899									49,665	45,899
Series A Preferred Stock
Class of Stock [Line Items]
Amount Per Share (in dollars per share)	$ 20	$ 20	$ 20	$ 20	$ 20	$ 20	$ 20	$ 20	$ 20	$ 20	$ 20	$ 20
Total Dividends Paid	$ 955	$ 936	$ 918	$ 900	$ 900	$ 900	$ 900	$ 900	$ 900	$ 900	$ 900	$ 900	$ 1,000
Preferred Shares Issued (in shares)	952	931	915	899	0	0	0	0	0	0	0	0

Shareholders' Equity (Deficit65

Shareholders' Equity (Deficit) (Accumulated Other Comprehensive Income) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Accumulated Other Comprehensive Income (Loss), before Tax [Roll Forward]
Beginning balance	$ (3,142)	$ 84,994	$ 182,675
Ending balance	5,684	(3,142)	84,994
Employee retirement plan adjustments
Accumulated Other Comprehensive Income (Loss), before Tax [Roll Forward]
Beginning balance	(1,777)	(1,051)	(1,434)
Other comprehensive loss before reclassifications	365	(545)	398
Amount reclassified from accumulated other comprehensive income	8	5	(15)
Exchange of common stock of JPHI Holdings, Inc. for common stock of Jason Industries, Inc.	(113)	(186)
Ending balance	(1,517)	(1,777)	(1,051)
Foreign currency translation adjustments
Accumulated Other Comprehensive Income (Loss), before Tax [Roll Forward]
Beginning balance	(27,404)	(20,237)	(10,631)
Other comprehensive loss before reclassifications	11,394	(4,013)	(9,606)
Amount reclassified from accumulated other comprehensive income	(888)	0	0
Exchange of common stock of JPHI Holdings, Inc. for common stock of Jason Industries, Inc.	(1,698)	(3,154)
Ending balance	(18,596)	(27,404)	(20,237)
Net unrealized gains (losses) on cash flow hedges
Accumulated Other Comprehensive Income (Loss), before Tax [Roll Forward]
Beginning balance	(1,191)	(168)	0
Other comprehensive loss before reclassifications	156	(870)	(273)
Amount reclassified from accumulated other comprehensive income	1,159	0	105
Exchange of common stock of JPHI Holdings, Inc. for common stock of Jason Industries, Inc.	(73)	(153)
Ending balance	51	(1,191)	(168)
Accumulated Other Comprehensive Loss
Accumulated Other Comprehensive Income (Loss), before Tax [Roll Forward]
Beginning balance	(30,372)	(21,456)	(12,065)
Other comprehensive loss before reclassifications	11,915	(5,428)	(9,481)
Amount reclassified from accumulated other comprehensive income	279	5	90
Exchange of common stock of JPHI Holdings, Inc. for common stock of Jason Industries, Inc.	(1,884)	(3,493)
Ending balance	$ (20,062)	$ (30,372)	$ (21,456)

Share Based Compensation (Narra

Share Based Compensation (Narrative) (Details)	3 Months Ended			6 Months Ended	12 Months Ended			36 Months Ended
	Dec. 31, 2016shares	Jul. 01, 2016	Apr. 01, 2016shares	Dec. 31, 2014shares	Dec. 31, 2017USD ($)d$ / sharesshares	Dec. 31, 2016USD ($)$ / sharesshares	Dec. 31, 2015USD ($)$ / sharesshares	Jun. 30, 2017shares	Jun. 30, 2014shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Performance trading period					30 days
Allocated share-based compensation expense | $					$ 1,119,000	$ (998,000)	$ 4,907,000
Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Performance period measurement duration | d					20
2014 Omnibus Incentive Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Capital shares reserved for future issuance (in shares)					352,587				3,473,435
Unrecognized share-based compensation expense to be recognized in future periods | $					$ 2,000,000
Weighted average period for recognition of compensation expense related to share based compensation plans					2 years 2 months 12 days
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 | $					$ 1,000,000
Units payable period duration					30 days
Compensation not yet recognized (in shares)					744,232
Weighted average grant date fair value (in dollars per share) | $ / shares					$ 1.84
Restricted stock outstanding, weighted average period for vesting					2 years 1 month 6 days
Nonvested shares (in shares)	554,000			762,000	1,032,686	554,000	401,000
Vested (in dollars per share) | $ / shares					$ 4.84	$ 7.62	$ 10.50
Fair value of equity instruments other than options vested during period | $					$ 300,000	$ 700,000	$ 3,400,000
Number of shares withheld (in shares)					25,532	43,806	210,869
Equity instruments granted during period (in shares)					745,000	375,000	216,000
Allocated share-based compensation expense | $					$ 913,000	$ 1,300,000	$ 2,689,000
Vested (in shares)					265,000	211,000	582,000
Restricted Stock Units | Director
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period					1 year
Nonvested shares (in shares)					288,454
Vested (in dollars per share) | $ / shares					$ 5.41
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
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%				0.00%	0.00%
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%				100.00%	150.00%
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 | $					$ 1,000,000
Weighted average period for recognition of compensation expense related to share based compensation plans					2 years 2 months 12 days
Nonvested shares (in shares)	723,000			1,216,000	908,000	723,000	871,000
Vested (in dollars per share) | $ / shares					$ 0	$ 0	$ 0
Equity instruments granted during period (in shares)				1,215,704	1,058,000	0	142,238
Award requisite service period					3 years
Estimated payout percentage for calculation of compensation expense		0.00%	62.50%		100.00%
Target shares for calculation of compensation expense (in shares)			301,382		907,505			0
Allocated share-based compensation expense | $					$ 197,000	$ (2,399,000)	$ 899,000
Vested (in shares)					0	0	0
Adjusted EBITDA Based Performance | 2014 and 2015 Grant
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unrecognized share-based compensation expense to be recognized in future periods | $					$ 0
Adjusted EBITDA Based Performance | Executive Officer
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Equity instruments granted during period (in shares)					1,057,505
Adjusted EBITDA Based Performance | Executive Officer | Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares for potential payout (in shares)					0
Adjusted EBITDA Based Performance | Executive Officer | Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares for potential payout (in shares)					907,505
Stock Price 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
Nonvested shares (in shares)	341,000			810,000		341,000	878,000	0
Vested (in dollars per share) | $ / shares					$ 0	$ 0	$ 0
Equity instruments granted during period (in shares)					0	0	94,825
Allocated share-based compensation expense | $					$ 9,000	$ 101,000	$ 1,319,000
Vested (in shares)					0	0	0
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
Performance trading period					3 years
Nonvested shares (in shares)	513,000				410,000	513,000	0
Vested (in dollars per share) | $ / shares					$ 0	$ 0
Equity instruments granted during period (in shares)					0	599,336
Estimated payout percentage for calculation of compensation expense					0.00%
Target shares for calculation of compensation expense (in shares)					0
Allocated share-based compensation expense | $					$ 0	$ 0	$ 0
Vested (in shares)					0	0
Estimated vesting performance, percentage	100.00%
Estimated vesting performance share unit awards (in shares)	273,557
ROIC Vesting Awards | Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares for potential payout (in shares)						0
ROIC Vesting Awards | Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares for potential payout (in shares)						410,336

Share Based Compensation (Sched

Share Based Compensation (Schedule of Share Based Compensation Expense) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Allocated share-based compensation expense	$ 1,119	$ (998)	$ 4,907
Impact of accelerated vesting	0	246	3,062
Total share-based compensation expense (income)	1,119	(752)	7,969
Total income tax benefit (provision)	276	(294)	3,041
Restricted Stock Units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Allocated share-based compensation expense	913	1,300	2,689
Adjusted EBITDA Vesting Awards
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Allocated share-based compensation expense	197	(2,399)	899
Stock Price Vesting Awards
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Allocated share-based compensation expense	9	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 (Sch68

Share Based Compensation (Schedule of Restricted Stock Unit Activity) (Details) - Restricted Stock Units - $ / shares	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Shares (thousands)
Outstanding at beginning of period (in shares)	554,000	401,000	762,000
Granted (in shares)	745,000	375,000	216,000
Issued (in shares)	(265,000)	(211,000)	(582,000)
Deferred (in shares)	159,000	62,000	67,000
Forfeited (in shares)	(160,000)	(73,000)	(62,000)
Outstanding at end of period (in shares)	1,032,686	554,000	401,000
Weighted-Average Grant Date Fair Value
Outstanding at beginning of period (in dollars per share)	$ 5.22	$ 8.70	$ 10.50
Granted (in dollars per share)	1.32	3.75	6.39
Issued (in dollars per share)	4.84	7.62	10.50
Deferred (in dollars per share)	3.69	4.24	10.55
Forfeited (in dollars per share)	1.53	9.04	7.84
Outstanding at end of period (in dollars per share)	$ 2.84	$ 5.22	$ 8.70

Share Based Compensation (Sch69

Share Based Compensation (Schedule of Adjusted EBITDA Vesting Awards Activity) (Details) - Adjusted EBITDA Based Performance - $ / shares	6 Months Ended	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Weighted-Average Grant Date Fair Value
Outstanding at beginning of period (in shares)		723,000	871,000	1,216,000
Granted (in shares)	1,215,704	1,058,000	0	142,238
Adjustment for performance results achieved (in shares)		(708,000)	0	0
Vested (in shares)		0	0	0
Forfeited (in shares)		(165,000)	(148,000)	(487,000)
Outstanding at end of period (in shares)	1,216,000	908,000	723,000	871,000
Shares (thousands)
Granted (in dollars per share)		$ 1.30	$ 0	$ 6.33
Adjustment for performance results achieved (in dollars per share)		9.65	0	0
Vested (in dollars per share)		0	0	0
Forfeited (in dollars per share)		2.11	10.49	10.49
Outstanding at end of period (in dollars per share)	$ 10.49	$ 1.30	$ 9.67	$ 9.81

Share Based Compensation (Sch70

Share Based Compensation (Schedule of Stock Price Vesting Awards Activity) (Details) - Stock Price Vesting Awards - $ / shares	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Shares (thousands)
Outstanding at beginning of period (in shares)	341,000	878,000	810,000
Granted (in shares)	0	0	94,825
Adjustment for performance results achieved (in shares)	(189,000)	0	0
Vested (in shares)	0	0	0
Forfeited (in shares)	(152,000)	(537,000)	(27,000)
Outstanding at end of period (in shares)		341,000	878,000
Weighted-Average Grant Date Fair Value
Outstanding at beginning of period (in dollars per share)	$ 2.85	$ 3.27	$ 3.54
Granted (in dollars per share)	0	0	1.08
Adjustment for performance results achieved (in dollars per share)	2.30	0	0
Vested (in dollars per share)	0	0	0
Forfeited (in dollars per share)	3.54	3.54	3.54
Outstanding at end of period (in dollars per share)	$ 0	$ 2.85	$ 3.27

Share Based Compensation (Sch71

Share Based Compensation (Schedule of ROIC Vesting Awards) (Details) - ROIC Based Performance - $ / shares	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Shares (thousands)
Outstanding at beginning of period (in shares)	513,000	0
Granted (in shares)	0	599,336
Vested (in shares)	0	0
Forfeited (in shares)	(103,000)	(86,000)
Outstanding at end of period (in shares)	410,000	513,000
Weighted-Average Grant Date Fair Value
Outstanding at beginning of period (in dollars per share)	$ 3.65	$ 0
Granted (in dollars per share)	0	3.62
Vested (in dollars per share)	0	0
Forfeited (in dollars per share)	3.46	3.46
Outstanding at end of period (in dollars per share)	$ 3.70	$ 3.65

Earnings per Share (Details)

Earnings per Share (Details) - USD ($) $ / shares in Units, $ in Thousands	Nov. 28, 2017	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Jan. 01, 2018	Oct. 01, 2017	Jul. 01, 2017	Apr. 01, 2017	Jan. 01, 2017	Oct. 01, 2016	Jul. 01, 2016	Apr. 01, 2016	Jan. 01, 2016	Oct. 01, 2015	Jul. 01, 2015	Apr. 01, 2015	Jan. 01, 2015
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Net loss per share available to common shareholders of Jason Industries: Basic and diluted (in dollars per share)		$ (0.32)	$ (3.15)	$ (3.53)
Net loss available to common stockholders, basic (in dollars)		$ (8,261)	$ (70,835)	$ (78,058)
Basic and diluted weighted-average shares outstanding (in shares)		26,082,000	22,507,000	22,145,000
Weighted average number of anti-dilutive shares excluded from denominator (in shares)		20,086,000	23,497,000	23,262,000
Preferred stock, shares issued (in shares)		49,665	45,899						899
Series A Preferred Stock
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Preferred stock, dividend rate, percentage		8.00%
Preferred stock dividends, shares (in shares)	968
Preferred stock, shares issued (in shares)						952	931	915	899	0	0	0	0	0	0	0	0
Shares issued upon conversion (in shares)		81.18
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
Conversion of Series A 8% Perpetual Convertible Preferred
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Weighted average number of anti-dilutive shares excluded from denominator (in shares)		3,858,000	3,656,000	3,653,000
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)		59,000	3,427,000	3,486,000
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)		796,000	503,000	589,000
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)		1,379,000	1,917,000	1,540,000
Subsequent Event
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Preferred stock, shares issued (in shares)					968

Income Taxes (Narrative) (Detai

Income Taxes (Narrative) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Income Tax Contingency [Line Items]
Provisional tax benefit	$ 11,100
Undistributed earnings of foreign subsidiaries	54,500
Provisional income tax expense	5,300
Deferred tax assets, valuation allowance	4,220	$ 4,879
Unrecognized tax benefits	1,916	1,881	$ 2,928	$ 2,743
Unrecognized tax benefits that would impact effective tax rate	1,900	1,600	$ 1,900
Deferred tax liability, not recognized, amount of unrecognized deferred tax liability, undistributed earnings of foreign subsidiaries	1,700
Income tax benefit, decrease		$ 2,900
Domestic Tax Authority
Income Tax Contingency [Line Items]
Operating loss carryforwards	27,600
State and Local Jurisdiction
Income Tax Contingency [Line Items]
Operating loss carryforwards	102,900
Tax credit carryforward, amount	1,000
Foreign Tax Authority
Income Tax Contingency [Line Items]
Operating loss carryforwards	$ 16,900

Income Taxes (Source of Income

Income Taxes (Source of Income Before Taxes) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Income Tax Disclosure [Abstract]
Domestic	$ (27,919)	$ (93,639)	$ (126,334)
Foreign	13,062	9,290	14,478
Loss before income taxes	$ (14,857)	$ (84,349)	$ (111,856)

Income Taxes (Components of Inc

Income Taxes (Components of Income Tax Expense) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Current
Federal	$ 208	$ 0	$ 161
State	(125)	57	104
Foreign	6,878	7,759	5,703
Total current income tax provision	6,961	7,816	5,968
Deferred
Federal	(14,864)	(9,059)	(24,548)
State	(1,281)	(1,781)	(3,196)
Foreign	(1,200)	(3,272)	(479)
Total deferred income tax benefit	(17,345)	(14,112)	(28,223)
Total income tax benefit	$ (10,384)	$ (6,296)	$ (22,255)

Income Taxes (Effective Tax Rat

Income Taxes (Effective Tax Rate Reconciliation) (Details)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Income Tax Disclosure [Abstract]
Tax at Federal statutory rate of 35%	35.00%	35.00%	35.00%
State taxes - net of Federal benefit	7.70%	1.50%	2.70%
Research and development incentives	1.70%	0.50%	0.40%
Foreign rate differential	5.20%	1.30%	0.80%
Valuation allowances	5.00%	(1.80%)	0.20%
Change in foreign tax rates	(1.20%)	0.60%	(1.00%)
Decrease (increase) in tax reserves	(0.40%)	1.00%	(0.20%)
Stock compensation expense	(6.70%)	(0.60%)	(0.70%)
U.S. taxation of foreign earnings	(10.20%)	(3.60%)	(0.50%)
Non-deductible meals and entertainment	(0.30%)	(0.10%)	(0.10%)
Nondeductible impairment charge	0.00%	(25.70%)	(16.20%)
Change in U.S. tax rate	0.725	0	0
Transition tax on unremitted foreign earnings	(0.357)	0	0
Other	(2.70%)	(0.60%)	(0.50%)
Effective tax rate	69.90%	7.50%	19.90%

Income Taxes (Deferred Tax Asse

Income Taxes (Deferred Tax Assets and Liabilities) (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Deferred tax assets
Accrued expenses and reserves	$ 2,685	$ 3,832
Postretirement and postemployment benefits	1,702	2,662
Employee benefits	3,476	2,844
Inventories	1,392	2,710
Other assets	1,868	3,310
Operating loss and credit carryforwards	15,257	22,510
Gross deferred tax assets	26,380	37,868
Less valuation allowance	(4,220)	(4,879)
Deferred tax assets	22,160	32,989
Deferred tax liabilities
Property, plant and equipment	(15,670)	(25,854)
Intangible assets and other liabilities	(28,912)	(46,376)
Foreign investments	(1,688)	(2,109)
Deferred tax liabilities	(46,270)	(74,339)
Deferred income taxes	(25,699)	(42,608)
Net deferred tax liability	(24,110)	(41,350)
Other assets - net
Deferred tax liabilities
Other assets - net	1,589	1,258
Deferred income taxes
Deferred tax liabilities
Deferred income taxes	$ (25,699)	$ (42,608)

Income Taxes (Unrecognized Tax

Income Taxes (Unrecognized Tax Benefits) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Income Tax Disclosure [Abstract]
Balance at beginning of period	$ 1,881	$ 2,928	$ 2,743
Additions based on tax positions related to current year	267	126
Reductions based on tax positions related to current year			(28)
Additions based on tax positions related to prior years	0	0	55
Additions recognized in acquisition accounting	0	0	323
Reductions in tax positions - settlements	0	0	(111)
Reductions related to lapses of statute of limitations	(232)	(1,173)	(54)
Balance at end of period	$ 1,916	$ 1,881	$ 2,928

Employee Benefit Plans (Narrati

Employee Benefit Plans (Narrative) (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Defined Benefit Plan Disclosure [Line Items]
Maximum annual contributions per employee, percent	50.00%
Employer matching contribution, percent of match	50.00%
Employer matching contribution, percent of employees' gross pay	6.00%
Defined contribution plan, cost recognized	$ 2.1	$ 2.4	$ 1.7
Health care cost trend rate assumed for next fiscal year	8.40%	5.50%
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
Minimum
Defined Benefit Plan Disclosure [Line Items]
Ultimate health care cost trend rate	1.00%
Maximum
Defined Benefit Plan Disclosure [Line Items]
Ultimate health care cost trend rate	3.00%
Multiemployer Plans, Pension | Other Long-Term Liabilities
Defined Benefit Plan Disclosure [Line Items]
Employee-related liabilities	$ 1.5	$ 1.7
Multiemployer Plans, Pension | Other Current Liabilities
Defined Benefit Plan Disclosure [Line Items]
Employee-related liabilities	0.2	$ 0.2
Pension Plan
Defined Benefit Plan Disclosure [Line Items]
Unrecognized loss	0.1
Expected contributions in current fiscal year	0.8
Other Postretirement Benefit Plan
Defined Benefit Plan Disclosure [Line Items]
Unrecognized loss	$ 0.1

Employee Benefit Plans (Schedul

Employee Benefit Plans (Schedule of Changes in Plan Assets and Funded Status) (Details) - Pension Plan - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Change in plan assets
Fair value of plan assets at beginning of year	$ 15,598
Actual return on plan assets	7
Fair value of plan assets at end of year	17,501	$ 15,598
U.S. Plans
Defined Benefit Plan Disclosure [Line Items]
Accumulated benefit obligation	10,605	10,626
Change in projected benefit obligation
Projected benefit obligation at beginning of year	10,626	10,824
Service cost	0	0	$ 0
Interest cost	393	425	410
Actuarial loss	292	70
Benefits paid	(706)	(693)
Other	0	0
Currency translation adjustment	0	0
Projected benefit obligation at end of year	10,605	10,626	10,824
Change in plan assets
Fair value of plan assets at beginning of year	9,282	8,985
Actual return on plan assets	1,110	906
Employer and employee contributions	410	145
Benefits paid	(706)	(693)
Other	(41)	(61)
Currency translation adjustment	0	0
Fair value of plan assets at end of year	10,055	9,282	8,985
Funded Status	(550)	(1,344)
Amounts recognized in the statement of financial position consist of:
Non-current assets	1,935	1,409
Other current liabilities	0	0
Other long-term liabilities	(2,485)	(2,753)
Net amount recognized	$ (550)	$ (1,344)
U.S. Plans | Minimum
Weighted-average assumptions
Discount rates	3.33%	3.71%
U.S. Plans | Maximum
Weighted-average assumptions
Discount rates	3.45%	3.90%
Non-U.S. Plans
Defined Benefit Plan Disclosure [Line Items]
Accumulated benefit obligation	$ 15,054	$ 13,162
Change in projected benefit obligation
Projected benefit obligation at beginning of year	13,532	12,988
Service cost	177	155	125
Interest cost	312	391	384
Actuarial loss	388	1,842
Benefits paid	(502)	(506)
Other	8	7
Currency translation adjustment	1,553	(1,345)
Projected benefit obligation at end of year	15,468	13,532	12,988
Change in plan assets
Fair value of plan assets at beginning of year	6,316	6,393
Actual return on plan assets	536	940
Employer and employee contributions	485	497
Benefits paid	(506)	(510)
Other	0	0
Currency translation adjustment	615	(1,004)
Fair value of plan assets at end of year	7,446	6,316	$ 6,393
Funded Status	(8,022)	(7,216)
Amounts recognized in the statement of financial position consist of:
Non-current assets	0	0
Other current liabilities	(78)	(65)
Other long-term liabilities	(7,944)	(7,151)
Net amount recognized	$ (8,022)	$ (7,216)
Non-U.S. Plans | Minimum
Weighted-average assumptions
Discount rates	1.80%	1.70%
Rate of compensation increase	2.00%	2.00%
Non-U.S. Plans | Maximum
Weighted-average assumptions
Discount rates	2.40%	2.60%
Rate of compensation increase	3.70%	3.90%

Employee Benefit Plans (Net Per

Employee Benefit Plans (Net Periodic Benefit Costs) (Details) - Pension Plan - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
U.S. Plans
Defined Benefit Plan Disclosure [Line Items]
Service cost	$ 0	$ 0	$ 0
Interest cost	393	425	410
Expected return on plan assets	(467)	(513)	(580)
Amortization of actuarial loss	14	27	0
Net periodic benefit cost	$ (60)	$ (61)	$ (170)
Weighted-average assumptions
Discount rates			3.52%
U.S. Plans | Minimum
Weighted-average assumptions
Discount rates	3.71%	3.87%
Expected long-term rates or return	4.75%	5.50%	5.00%
U.S. Plans | Maximum
Weighted-average assumptions
Discount rates	3.90%	4.15%	3.75%
Expected long-term rates or return	6.50%	7.00%	8.00%
Non-U.S. Plans
Defined Benefit Plan Disclosure [Line Items]
Service cost	$ 177	$ 155	$ 125
Interest cost	312	391	384
Expected return on plan assets	(226)	(253)	(255)
Amortization of actuarial loss	41	7	0
Net periodic benefit cost	$ 304	$ 300	$ 254
Non-U.S. Plans | Minimum
Weighted-average assumptions
Discount rates	1.70%	2.20%	2.10%
Rate of compensation increase	2.00%	2.00%	2.00%
Expected long-term rates or return	3.50%	4.00%	3.90%
Non-U.S. Plans | Maximum
Weighted-average assumptions
Discount rates	2.60%	3.70%	3.50%
Rate of compensation increase	3.90%	3.60%	3.70%
Expected long-term rates or return	4.00%	4.20%	4.50%

Employee Benefit Plans (AOCI) (

Employee Benefit Plans (AOCI) (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Pension Plan
Defined Benefit Plan Disclosure [Line Items]
Unrecognized loss	$ 2,099	$ 1,994	$ 1,364

Employee Benefit Plans (Asset A

Employee Benefit Plans (Asset Allocation) (Details) - Pension Plan	Dec. 31, 2017	Dec. 31, 2016
Non-U.S. Plans | Equity securities
Defined Benefit Plan Disclosure [Line Items]
Actual plan asset allocations	47.10%	45.50%
Non-U.S. Plans | Debt securities
Defined Benefit Plan Disclosure [Line Items]
Actual plan asset allocations	49.30%	50.70%
Non-U.S. Plans | Other
Defined Benefit Plan Disclosure [Line Items]
Actual plan asset allocations	3.60%	3.80%
U.S. Plans | Equity securities
Defined Benefit Plan Disclosure [Line Items]
Actual plan asset allocations	58.70%	56.00%
U.S. Plans | Debt securities
Defined Benefit Plan Disclosure [Line Items]
Actual plan asset allocations	29.40%	35.10%
U.S. Plans | Other
Defined Benefit Plan Disclosure [Line Items]
Actual plan asset allocations	11.90%	8.90%

Employee Benefit Plans (Fair Va

Employee Benefit Plans (Fair Value of Pension Plan Assets) (Details) - Pension Plan - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets at end of year	$ 17,501	$ 15,598
Level 1
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets at end of year	10,618	8,911
Level 2
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets at end of year	6,630	6,461
Level 3
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets at end of year	253	226
Cash and cash equivalents
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets at end of year	1,202	842
Cash and cash equivalents | Level 1
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets at end of year	1,202	842
Cash and cash equivalents | Level 2
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets at end of year	0	0
Cash and cash equivalents | Level 3
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets at end of year	0	0
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
Accrued dividends | Level 2
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets at end of year	0	0
Accrued dividends | Level 3
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets at end of year	0	0
Global equities
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets at end of year	9,413	8,066
Global equities | Level 1
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets at end of year	9,413	8,066
Global equities | Level 2
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets at end of year	0	0
Global equities | Level 3
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets at end of year	0	0
Fixed income securities
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets at end of year	6,630	6,461
Fixed income securities | Level 1
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets at end of year	0	0
Fixed income securities | Level 2
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets at end of year	6,630	6,461
Fixed income securities | Level 3
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets at end of year	0	0
Group annuity/insurance contracts
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets at end of year	253	226
Group annuity/insurance contracts | Level 1
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets at end of year	0	0
Group annuity/insurance contracts | Level 2
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets at end of year	0	0
Group annuity/insurance contracts | Level 3
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets at end of year	$ 253	$ 226

Employee Benefit Plans (Reconci

Employee Benefit Plans (Reconciliation of Changes in Plan Assets) (Details) - Pension Plan $ in Thousands	12 Months Ended
	Dec. 31, 2017USD ($)
Change in plan assets
Fair value of plan assets at beginning of year	$ 15,598
Actual return on plan assets	7
Purchases, sales and settlements	20
Fair value of plan assets at end of year	17,501
Level 3
Change in plan assets
Fair value of plan assets at beginning of year	226
Fair value of plan assets at end of year	$ 253

Employee Benefit Plans (Expecte

Employee Benefit Plans (Expected Future Benefit Payments) (Details) - Pension Plan $ in Thousands	Dec. 31, 2017USD ($)
Defined Benefit Plan Disclosure [Line Items]
2,018	$ 1,219
2,019	1,218
2,020	1,362
2,021	1,315
2,022	1,281
2023-2027	$ 6,821

Employee Benefit Plans (Postret

Employee Benefit Plans (Postretirement Health Coverage and Life Insurance (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Other Postretirement Benefit Plan
Defined Benefit Plan Disclosure [Line Items]
Accumulated benefit obligation	$ 1,423	$ 1,972
Change in projected benefit obligation
Projected benefit obligation at beginning of year	1,972	2,094
Interest cost	68	76	$ 92
Actuarial gain	(483)	(37)
Benefits paid	(134)	(161)
Projected benefit obligation at end of year	1,423	1,972	$ 2,094
Change in plan assets
Employer contributions	134	161
Benefits paid	(134)	(161)
Fair value of plan assets at end of year	0	0
Funded Status	$ (1,423)	$ (1,972)
Weighted-average assumptions
Discount rates	3.26%	3.64%
Amounts recognized in the statement of financial position consist of:
Other current liabilities	$ (142)	$ (208)
Other long-term liabilities	(1,281)	(1,764)
Net amount recognized	(1,423)	(1,972)
Pension Plan
Change in plan assets
Fair value of plan assets at end of year	$ 17,501	$ 15,598

Employee Benefit Plans (Postr88

Employee Benefit Plans (Postretirement Health Coverage and Life Insurance Components of Net Period Benefit Costs) (Details) - Other Postretirement Benefit Plan - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Defined Benefit Plan Disclosure [Line Items]
Interest cost	$ 68	$ 76	$ 92
Amortization of the net (gain) loss from earlier periods	(18)	(13)	1
Net periodic benefit cost	$ 50	$ 63	$ 93
Weighted-average assumptions
Discount rates	3.64%	3.82%	3.82%

Employee Benefit Plans (Other P

Employee Benefit Plans (Other Postretirement Benefits AOCI) (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Other Postretirement Benefit Plan
Defined Benefit Plan Disclosure [Line Items]
Unrecognized gain	$ (582)	$ (217)	$ (214)

Employee Benefit Plans (Multi-e

Employee Benefit Plans (Multi-employer Estimated Projected Benefit Payments) (Details) - Other Postretirement Benefit Plan $ in Thousands	Dec. 31, 2017USD ($)
Defined Benefit Plan Disclosure [Line Items]
2,018	$ 144
2,019	139
2,020	132
2,021	123
2,022	116
2023-2027	$ 475

Business Segments, Geographic91

Business Segments, Geographic and Customer Information (Reportable Segments) (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2017USD ($)segment	Dec. 31, 2016USD ($)	Dec. 31, 2015USD ($)
Segment Reporting Information [Line Items]
Number of reportable segments | segment	4
Net sales	$ 648,616	$ 705,519	$ 708,366
Finishing
Segment Reporting Information [Line Items]
Net sales	200,284	196,883	191,394
Components
Segment Reporting Information [Line Items]
Net sales	82,621	97,667	122,133
Seating
Segment Reporting Information [Line Items]
Net sales	159,129	161,050	176,792
Acoustics
Segment Reporting Information [Line Items]
Net sales	$ 206,582	$ 249,919	$ 218,047

Business Segments, Geographic92

Business Segments, Geographic and Customer Information (EBITDA Reconciliation) (Details) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Reconciliation of Operating Profit (Loss) from Segments to Consolidated [Abstract]
Interest expense		$ (33,089)	$ (31,843)	$ (31,835)
Gain (loss) on debt extinguishment	$ (200)	2,201	0	0
Depreciation and amortization		(38,934)	(44,041)	(45,248)
Impairment charges		0	(63,285)	(94,126)
Gain (loss) on disposal of property, plant and equipment - net		759	(880)	(109)
Restructuring		(4,266)	(7,232)	(3,800)
Transaction-related expenses		0	0	(886)
Corporate share based compensation (expense) income		(1,119)	752	(7,969)
Loss before income taxes		(14,857)	(84,349)	(111,856)
Operating Segments
Reconciliation of Operating Profit (Loss) from Segments to Consolidated [Abstract]
Segment adjusted EBITDA		81,238	81,773	94,023
Interest expense		(1,370)	(1,561)	(1,870)
Gain (loss) on debt extinguishment		(182)	0	0
Depreciation and amortization		(38,577)	(43,697)	(44,938)
Impairment charges		0	(63,285)	(94,126)
Gain (loss) on disposal of property, plant and equipment - net		759	(869)	(109)
Loss on divestiture		(8,730)	0	0
Restructuring		(4,275)	(6,634)	(3,800)
Transaction-related expenses		0	0	(789)
Integration and other restructuring costs		0	(1,621)	(2,713)
Loss before income taxes		28,863	(35,894)	(54,322)
Operating Segments | Finishing
Reconciliation of Operating Profit (Loss) from Segments to Consolidated [Abstract]
Segment adjusted EBITDA		27,661	24,200	25,799
Depreciation and amortization		(12,198)	(13,693)	(11,407)
Operating Segments | Components
Reconciliation of Operating Profit (Loss) from Segments to Consolidated [Abstract]
Segment adjusted EBITDA		9,888	14,249	20,943
Depreciation and amortization		(7,821)	(9,827)	(8,587)
Operating Segments | Seating
Reconciliation of Operating Profit (Loss) from Segments to Consolidated [Abstract]
Segment adjusted EBITDA		16,348	16,122	19,766
Depreciation and amortization		(8,435)	(8,894)	(13,693)
Operating Segments | Acoustics
Reconciliation of Operating Profit (Loss) from Segments to Consolidated [Abstract]
Segment adjusted EBITDA		27,341	27,202	27,515
Depreciation and amortization		(10,123)	(11,283)	(11,251)
Corporate
Reconciliation of Operating Profit (Loss) from Segments to Consolidated [Abstract]
Corporate general and administrative expenses		(13,486)	(17,613)	(12,860)
Interest expense		(31,719)	(30,282)	(29,965)
Gain (loss) on debt extinguishment		2,383	0	0
Depreciation and amortization		(357)	(344)	(310)
Gain (loss) on disposal of property, plant and equipment - net		0	(11)	0
Restructuring		9	(598)	0
Transaction-related expenses		0	0	(97)
Integration and other restructuring costs		569	(359)	(6,333)
Corporate share based compensation (expense) income		$ (1,119)	$ 752	$ (7,969)

(Other Information by Segment)

(Other Information by Segment) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Segment Reporting, Asset Reconciling Item [Line Items]
Depreciation and amortization	$ 38,934	$ 44,041	$ 45,248
Capital expenditures	15,873	19,780	32,786
Assets	546,323	583,836
Operating Segments
Segment Reporting, Asset Reconciling Item [Line Items]
Depreciation and amortization	38,577	43,697	44,938
Assets	559,145	591,953
Operating Segments | Finishing
Segment Reporting, Asset Reconciling Item [Line Items]
Depreciation and amortization	12,198	13,693	11,407
Capital expenditures	5,247	5,943	9,090
Assets	241,776	232,550
Operating Segments | Components
Segment Reporting, Asset Reconciling Item [Line Items]
Depreciation and amortization	7,821	9,827	8,587
Capital expenditures	3,797	2,950	4,875
Assets	72,724	81,450
Operating Segments | Seating
Segment Reporting, Asset Reconciling Item [Line Items]
Depreciation and amortization	8,435	8,894	13,693
Capital expenditures	2,709	3,602	3,804
Assets	99,155	105,184
Operating Segments | Acoustics
Segment Reporting, Asset Reconciling Item [Line Items]
Depreciation and amortization	10,123	11,283	11,251
Capital expenditures	3,563	6,058	14,881
Assets	145,490	172,769
Corporate
Segment Reporting, Asset Reconciling Item [Line Items]
Depreciation and amortization	357	344	310
Capital expenditures	557	1,227	$ 136
Corporate Reconciling Items And Eliminations
Segment Reporting, Asset Reconciling Item [Line Items]
Assets	$ (12,822)	$ (8,117)

Business Segments, Geographic94

Business Segments, Geographic and Customer Information (Geographical Information) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Segment Reporting Information [Line Items]
Net sales	$ 648,616	$ 705,519	$ 708,366
Long-lived assets	285,695	322,081
United States
Segment Reporting Information [Line Items]
Net sales	441,691	492,667	510,526
Long-lived assets	197,174	219,591
Europe
Segment Reporting Information [Line Items]
Net sales	151,628	154,307	138,578
Long-lived assets	70,797	84,638
Mexico
Segment Reporting Information [Line Items]
Net sales	50,080	49,594	48,242
Long-lived assets	13,484	13,734
Other
Segment Reporting Information [Line Items]
Net sales	5,217	8,951	$ 11,020
Long-lived assets	$ 4,240	$ 4,118

Commitments and Contingencies (

Commitments and Contingencies (Details) $ in Millions	Dec. 31, 2017USD ($)site	Dec. 31, 2016USD ($)site
Commitments and Contingencies Disclosure [Abstract]
Reserve for environmental loss contingencies | $	$ 1	$ 1
Number of sites with reserves for environmental matters | site	1	1

Subsequent Events (Details)

Subsequent Events (Details)	Jan. 22, 2018shares	Jan. 23, 2018shares	Dec. 31, 2017shares	Dec. 31, 2016shares
Subsequent Event [Line Items]
Preferred stock, shares outstanding (in shares)			49,665	45,899
Common Stock | Subsequent Event
Subsequent Event [Line Items]
Exchange of common stock (in shares)	1,395,640
Series A Preferred Stock
Subsequent Event [Line Items]
Shares issued upon conversion (in shares)			81.18
Series A Preferred Stock | Subsequent Event
Subsequent Event [Line Items]
Exchange of shares by noncontrolling owners (in shares)	12,136
Conversion rate (in shares)	115
Preferred stock, shares outstanding (in shares)		37,529

Schedule II - Consolidated Va97

Schedule II - Consolidated Valuation and Qualifying Accounts (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Allowance for doubtful accounts
Movement in Valuation Allowances and Reserves [Roll Forward]
Balance at beginning of year	$ 3,392	$ 2,524	$ 2,415
Charge to Costs and Expenses	82	1,696	590
Utilization of Reserves	(634)	(783)	(374)
Other	119	(45)	(107)
Balance at end of year	2,959	3,392	2,524
Deferred tax valuation allowances
Movement in Valuation Allowances and Reserves [Roll Forward]
Balance at beginning of year	4,879	3,703	3,898
Charge to Costs and Expenses	283	1,469	(243)
Utilization of Reserves	(1,164)	0	0
Other	222	(293)	48
Balance at end of year	$ 4,220	$ 4,879	$ 3,703