Jason Industries 10-Q 3 May 18 2018 Q1 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	3 Months Ended
	Mar. 30, 2018	Apr. 29, 2018
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-Q
Document Period End Date	Mar. 30, 2018
Document Fiscal Year Focus	2,018
Document Fiscal Period Focus	Q1
Amendment Flag	false
Entity Common Stock, Shares Outstanding		27,394,252

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations - USD ($) shares in Thousands, $ in Thousands	3 Months Ended
	Mar. 30, 2018	Mar. 31, 2017
Statement of Financial Position [Abstract]
Net sales	$ 167,254	$ 175,193
Cost of goods sold	131,582	140,584
Gross profit	35,672	34,609
Selling and administrative expenses	27,524	26,656
Loss (gain) on disposals of property, plant and equipment - net	234	(330)
Restructuring	602	681
Operating income	7,312	7,602
Interest expense	(8,027)	(8,366)
Equity income	100	143
Other income - net	71	113
Loss before income taxes	(544)	(508)
Tax provision (benefit)	275	(15)
Net loss	(819)	(493)
Less net gain attributable to noncontrolling interests	0	5
Net loss attributable to Jason Industries	(819)	(498)
Redemption premium and accretion of dividends on preferred stock	1,727	918
Net loss available to common shareholders of Jason Industries	$ (2,546)	$ (1,416)
Net loss per share available to common shareholders of Jason Industries:
Basic and diluted (in dollars per share)	$ (0.09)	$ (0.05)
Weighted average number of common shares outstanding:
Basic and diluted (in shares)	27,329	25,784

Condensed Consolidated Stateme3

Condensed Consolidated Statements of Comprehensive Income - USD ($) $ in Thousands	3 Months Ended
	Mar. 30, 2018	Mar. 31, 2017
Statement of Comprehensive Income [Abstract]
Net loss	$ (819)	$ (493)
Other comprehensive income:
Employee retirement plan adjustments, net of tax	3	0
Foreign currency translation adjustments	2,415	1,172
Net change in unrealized gains on cash flow hedges, net of tax expense of $531 and $194, respectively	1,627	313
Total other comprehensive income	4,045	1,485
Comprehensive income	3,226	992
Less: Comprehensive income attributable to noncontrolling interests	0	43
Comprehensive income attributable to Jason Industries	$ 3,226	$ 949

Condensed Consolidated Stateme4

Condensed Consolidated Statements of Comprehensive Income (Parenthetical) - USD ($) $ in Thousands	3 Months Ended
	Mar. 30, 2018	Mar. 31, 2017
Statement of Comprehensive Income [Abstract]
Net change in unrealized gains on cash flow hedges, tax provision	$ 531	$ 194

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($) $ in Thousands	Mar. 30, 2018	Dec. 31, 2017
Current assets
Cash and cash equivalents	$ 47,991	$ 48,887
Accounts receivable - net of allowances for doubtful accounts of $3,019 at March 30, 2018 and $2,959 at December 31, 2017	83,890	68,626
Inventories - net	75,372	70,819
Other current assets	18,093	15,655
Total current assets	225,346	203,987
Property, plant and equipment - net of accumulated depreciation of $94,320 at March 30, 2018 and $88,134 at December 31, 2017	151,693	154,196
Goodwill	45,838	45,142
Other intangible assets - net	128,041	131,499
Other assets - net	12,873	11,499
Total assets	563,791	546,323
Current liabilities
Current portion of long-term debt	9,430	9,704
Accounts payable	62,418	53,668
Accrued compensation and employee benefits	21,521	17,433
Accrued interest	215	276
Other current liabilities	21,169	19,806
Total current liabilities	114,753	100,887
Long-term debt	391,694	391,768
Deferred income taxes	25,324	25,699
Other long-term liabilities	22,505	22,285
Total liabilities	554,276	540,639
Commitments and contingencies (Note 15)
Shareholders’ Equity
Preferred stock, $0.0001 par value (5,000,000 shares authorized, 38,277 shares issued and outstanding at March 30, 2018, including 748 shares declared on February 15, 2018 and issued on April 1, 2018, and 49,665 shares issued and outstanding at December 31, 2017, including 968 shares declared on November 28, 2017 and issued on January 1, 2018)	38,277	49,665
Jason Industries common stock, $0.0001 par value (120,000,000 shares authorized; issued and outstanding: 27,374,458 shares at March 30, 2018 and 25,966,381 shares at December 31, 2017)	3	3
Additional paid-in capital	155,397	143,788
Retained deficit	(168,019)	(167,710)
Accumulated other comprehensive loss	(16,143)	(20,062)
Total shareholders’ equity	9,515	5,684
Total liabilities and shareholders’ equity	$ 563,791	$ 546,323

Condensed Consolidated Balance6

Condensed Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Apr. 01, 2018	Mar. 30, 2018	Feb. 15, 2018	Dec. 31, 2017	Nov. 28, 2017
Allowance for doubtful accounts		$ 3,019		$ 2,959
Accumulated depreciation		$ 94,320		$ 88,134
Preferred stock, par (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)		38,277		49,665
Preferred stock, shares outstanding (in shares)		38,277		49,665
Preferred stock, shares declared (in shares)			748		968
Common stock, par (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)		27,374,458		25,966,381
Common stock, shares outstanding (in shares)		27,374,458		25,966,381
Subsequent Event
Preferred stock, shares issued (in shares)	748

Condensed Consolidated Stateme7

Condensed Consolidated Statements of Cash Flows - USD ($) $ in Thousands	3 Months Ended
	Mar. 30, 2018	Mar. 31, 2017
Cash flows from operating activities
Net loss	$ (819)	$ (493)
Adjustments to reconcile net loss to net cash provided by operating activities:
Depreciation	6,709	6,943
Amortization of intangible assets	4,098	3,060
Amortization of deferred financing costs and debt discount	711	752
Equity income	(100)	(143)
Deferred income taxes	(1,073)	(2,672)
Loss (gain) on disposals of property, plant and equipment - net	234	(330)
Share-based compensation	231	349
Net increase (decrease) in cash, excluding effect of divestitures, due to changes in:
Accounts receivable	(14,500)	(9,985)
Inventories	(4,076)	2,513
Other current assets	(1,150)	318
Accounts payable	8,980	(898)
Accrued compensation and employee benefits	3,985	3,615
Accrued interest	(61)	(54)
Accrued income taxes	17	1,293
Other - net	631	(1,367)
Total adjustments	4,636	3,394
Net cash provided by operating activities	3,817	2,901
Cash flows from investing activities
Proceeds from disposals of property, plant and equipment	49	674
Payments for property, plant and equipment	(3,622)	(3,396)
Acquisitions of patents	(9)	(33)
Net cash used in investing activities	(3,582)	(2,755)
Cash flows from financing activities
Payments of First and Second Lien term loans	(775)	(775)
Proceeds from other long-term debt	1,247	2,555
Payments of other long-term debt	(1,963)	(1,520)
Other financing activities - net	(13)	(8)
Net cash (used in) provided by financing activities	(1,504)	252
Effect of exchange rate changes on cash and cash equivalents	373	217
Net (decrease) increase in cash and cash equivalents	(896)	615
Cash and cash equivalents, beginning of period	48,887	40,861
Cash and cash equivalents, end of period	47,991	41,476
Non-cash investing activities:
Property, plant and equipment acquired through additional liabilities	653	479
Non-cash financing activities:
Non-cash preferred stock created from dividends declared	748	915
Exchange of common stock of JPHI Holdings, Inc. for common stock of Jason Industries, Inc.		0
Exchange of preferred stock for common stock of Jason Industries, Inc.	0
Shareholders’ Equity Attributable to Jason Industries, Inc.
Cash flows from operating activities
Net loss	(819)	(498)
Non-cash financing activities:
Exchange of common stock of JPHI Holdings, Inc. for common stock of Jason Industries, Inc.	0	62
Exchange of preferred stock for common stock of Jason Industries, Inc.	$ 12,136	$ 0

Condensed Consolidated Stateme8

Condensed Consolidated Statements of Shareholders' Equity (Deficit) - USD ($) $ in Thousands	Total	Preferred Stock	Common Stock	Additional Paid-In Capital	Retained Deficit	Accumulated Other Comprehensive Loss	Shareholders’ Equity Attributable to Jason Industries, Inc.	Noncontrolling Interests
Beginning 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	(3)	915		(918)			(3)
Share-based compensation	349			349			349
Tax withholding related to vesting of restricted stock units	(7)			(7)			(7)
Net loss	(493)				(498)		(498)	5
Employee retirement plan adjustments, net of tax	0
Foreign currency translation adjustments	1,172					1,136	1,136	36
Net changes in unrealized gains (losses) on cash flow hedges, net of tax	313					311	311	2
Exchange of preferred stock for common stock of Jason Industries, Inc.							0
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 at Mar. 31, 2017	(1,811)	46,814	3	145,911	(163,730)	(30,809)	(1,811)	0
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Cumulative impact of accounting changes	384				510	(126)	384
Beginning balance at Dec. 31, 2017	5,684	49,665	3	143,788	(167,710)	(20,062)	5,684	0
Beginning balance at Dec. 31, 2017	5,684	49,665	3	143,788	(167,710)	(20,062)	5,684	0
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Dividends declared	(3)	748		(751)			(3)
Share-based compensation	231			231			231
Tax withholding related to vesting of restricted stock units	(7)			(7)			(7)
Net loss	(819)				(819)		(819)
Employee retirement plan adjustments, net of tax	3					3	3
Foreign currency translation adjustments	2,415					2,415	2,415
Net changes in unrealized gains (losses) on cash flow hedges, net of tax	1,627					1,627	1,627
Exchange of preferred stock for common stock of Jason Industries, Inc.	0	(12,136)		12,136			12,136
Exchange of common stock of JPHI Holdings, Inc. for common stock of Jason Industries, Inc.							0
Ending balance at Mar. 30, 2018	$ 9,515	$ 38,277	$ 3	$ 155,397	$ (168,019)	$ (16,143)	$ 9,515	$ 0

Description of Business and Bas

Description of Business and Basis of Presentation	3 Months Ended
	Mar. 30, 2018
Accounting Policies [Abstract]
Description of Business and Basis of Presentation	1. Description of Business and Basis of Presentation Description of Business Jason Industries, Inc. (“Jason Industries”), including its subsidiaries (collectively, the “Company”), is a 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. Basis of Presentation The accompanying unaudited condensed consolidated financial statements of the Company have been prepared in accordance with generally accepted accounting principles in the United States of America (“GAAP”) for interim financial reporting and Article 10 of Regulation S-X. Accordingly, certain information and footnote disclosures normally included in financial statements prepared in accordance with GAAP have been condensed or omitted pursuant to such rules and regulations, although the Company believes that the disclosures are adequate to make the information presented not misleading. For additional information, including the Company’s significant accounting policies, these condensed consolidated financial statements should be read in conjunction with the financial statements and notes thereto included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2017 and the accompanying Notes to Financial Statements (Part I, Item 1 of this Form 10-Q). The Company’s fiscal year ends on December 31 . Throughout the year, the Company reports its results using a fiscal calendar whereby each three month quarterly reporting period is approximately thirteen weeks in length, ending on a Friday. The exceptions are the first quarter, which begins on January 1 , and the fourth quarter, which ends on December 31 . For 2018 , the Company’s fiscal quarters are comprised of the three months ending March 30 , June 29 , September 28 and December 31 . In 2017 , the Company’s fiscal quarters were comprised of the three months ended March 31 , June 30 , September 29 and December 31 . In the opinion of management, all adjustments considered necessary for a fair statement of financial results have been made. Such adjustments consist of only those of a normal recurring nature. Interim results are not necessarily indicative of the results that may be expected for the entire fiscal year. Recently issued accounting standards Accounting standards adopted in the current fiscal year In May 2014, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“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. See Note 3 , “ Net Sales ” for further discussion regarding the adoption of this standard. 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. In February 2018, the FASB issued ASU 2018-03, “ Technical Corrections and Improvements to Financial Instruments-Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities ” (“ASU 2018-03”). ASU 2018-03 clarifies certain aspects of the guidance issued in ASU 2016-01 and is effective for interim periods beginning after June 15, 2018, with early adoption permitted once ASU 2016-01 has been adopted. The Company adopted both standards effective January 1, 2018 and had determined that there was no impact on its condensed consolidated financial statements. In October 2016, the FASB issued ASU 2016-16, “ Income Taxes (Topic 740): Intra-Entity Transfers of Assets Other Than Inventory ” (“ASU 2016-16”). ASU 2016-16 requires 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. The Company adopted ASU 2016-16 effective January 1, 2018 on a modified retrospective basis. As a result of the adoption, the Company has recorded a decrease to the opening retained deficit of $0.3 million . 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 condensed 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 adopted ASU 2017-07 effective January 1, 2018. There was an insignificant impact to the reported condensed consolidated financial statements for the three months ended March 30, 2018 and 2017 . In February 2018, the FASB issued ASU 2018-02, “ Income Statement - Reporting Comprehensive Income (Topic 220): Reclassification of Certain Tax Effects from Accumulated Other Comprehensive Income ” (“ASU 2018-02”). ASU 2018-02 allows for an optional reclassification from accumulated other comprehensive income to retained earnings for stranded tax effects resulting from the comprehensive tax legislation signed into law on December 22, 2017 by the President of the United States, which is commonly referred to as the Tax Cuts and Jobs Act (the “Tax Reform Act”). The updated guidance eliminates the stranded tax effects resulting from the Tax Reform Act for those entities that elect the optional reclassification and also requires certain disclosures about the stranded tax effects. ASU 2018-02 is effective for annual reporting periods beginning after December 15, 2018, including interim periods within those annual reporting periods, with early adoption permitted. The amendments in this update are effective either in the period of adoption or retrospectively, to each period (or periods) in which the effect of the change in the U.S. federal corporate income tax rate in the Tax Reform Act is recognized. The Company adopted ASU 2018-02 effective January 1, 2018 and will apply the updated guidance to record the reclassification at the beginning of the period of adoption. As a result of the adoption, the Company has recorded a decrease to the opening retained deficit of $0.1 million and an increase to the opening accumulated other comprehensive loss of $0.1 million . In March 2018, the FASB issued ASU 2018-05, “ Income Taxes (Topic 740) - Amendments to SEC Paragraphs Pursuant to SEC Staff Accounting Bulletin No. 118 ” (“ASU 2018-05”). ASU 2018-05 provides guidance for the recognition of provisional amounts in the condensed consolidated financial statements as a result of the Tax Reform Act. The guidance allows for a measurement period of up to one year from the December 22, 2017 enactment date to finalize the accounting related to the Tax Reform Act. ASU 2018-05 is effective upon issuance and accordingly, the Company has applied the guidance from this update within its condensed consolidated financial statements. Accounting standards to be adopted in future fiscal periods 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 and related guidance are effective for annual reporting periods beginning after December 15, 2018, including interim periods within those annual reporting periods, with early adoption permitted. In 2018, the FASB has issued additional ASUs related to ASU 2016-02, which simplify and provide additional guidance to companies for implementation of the standard. 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 guidance to have a material impact on its consolidated financial statements upon recognition of the lease liability and right-of-use asset for lease contracts which are currently accounted for as operating leases. In August 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	3 Months Ended
	Mar. 30, 2018
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 condensed consolidated financial statements impacting the first and second quarters of 2017. The error resulted in the understatement of recorded depreciation expense of $0.1 million in the first quarter of 2017 and $0.1 million in the second quarter of 2017. While the impact of these errors is not material to the previously reported financial statements, the Company has revised its previously issued condensed consolidated financial statements. Periods not presented herein will be revised, as applicable, in future filings. Amounts throughout the condensed consolidated financial statements and notes thereto have been adjusted to incorporate the revised amounts, where applicable. The impact of the required correction to the condensed consolidated statements of operations and comprehensive income (loss) were as follows: For the Three Months Ended March 31, 2017 As Reported Adjustments As Revised Cost of goods sold $ 140,429 $ 155 $ 140,584 Gross profit 34,764 (155 ) 34,609 Operating income 7,757 (155 ) 7,602 Loss before income taxes (353 ) (155 ) (508 ) Tax provision (benefit) 28 (43 ) (15 ) Net loss (381 ) (112 ) (493 ) Net loss attributable to Jason Industries (386 ) (112 ) (498 ) Net loss available to common shareholders of Jason Industries (1,304 ) (112 ) (1,416 ) Net loss per share available to common shareholders of Jason Industries: Basic and diluted (0.05 ) — (0.05 ) Comprehensive income (loss) 1,104 (112 ) 992 Comprehensive income (loss) attributable to Jason Industries $ 1,061 $ (112 ) $ 949 The above revisions did not impact total net cash provided by (used in) operating, investing or financing activities within the condensed consolidated statements of cash flows for any previous period. Other than the adjustments to net loss for the three months ended March 31, 2017, as described above, which impacted recorded retained deficit, shareholders ’ equity (deficit) attributable to Jason Industries and total shareholders ’ equity (deficit), there were no other impacts to the condensed consolidated statements of shareholders ’ equity (deficit). There was no impact to the Company ’ s previously reported “segment” Adjusted EBITDA for the three months ended March 31, 2017.

Net Sales

Net Sales	3 Months Ended
	Mar. 30, 2018
Revenue from Contract with Customer [Abstract]
Net Sales	3. Net Sales Adoption of ASU 2014-09, “ Revenue From Contracts With Customers ” On January 1, 2018, the Company adopted ASU 2014-09, “ Revenue From Contracts With Customers ” and all related amendments using the modified retrospective method. Subsequent to the date of adoption, the Company recognizes its revenue in accordance with Accounting Standard Codification ( “ ASC ” ) 606, “ Revenue From Contracts With Customers ” (“ASC 606”). Prior to January 1, 2018, the Company recognized revenue in accordance with ASC 605, “ Revenue Recognition ” and prior period results continue to be reported under the accounting standards in effect for those periods. Under the modified retrospective approach for the adoption of ASC 606, the cumulative impact of adopting the new standard on the condensed consolidated financial statements was recorded as a decrease to the opening retained deficit of $0.1 million for the three months ended March 30, 2018 . Revenue Recognition Under ASC 606, net sales are recognized when control of a performance obligation is transferred to the customer in an amount that reflects the consideration expected to be received in exchange for the transferred good or service. The Company typically satisfies its performance obligations in contracts with customers upon shipment of the goods or delivery of the services. Amounts invoiced to customers related to shipping and handling are classified as net sales, while expenses for transportation of products to customers are recorded as a component of cost of goods sold on the condensed consolidated financial statements. Sales, value add, and other taxes collected concurrent with revenue-producing activities are excluded from net sales. As of the contract inception date, the expected time between the completion of the performance obligation and the payment from the customer is less than a year, and as such there are no significant financing components in the consideration recognized and disclosures around unsatisfied performance obligations have been omitted. The Company estimates whether it will be entitled to variable consideration under the terms of the contract and includes its estimate of variable consideration in the transaction price based on the expected value method when it is deemed probable of being realized based on historical experience and trends. Types of variable consideration may include rebates, discounts, and product returns, among others, which are recorded as a deduction to net sales at the time when control of a performance obligation is transferred to the customer. The majority of the Company ’ s contracts are for the sale of goods that qualify as separate performance obligations that are distinct from other goods or services provided in the same contract. Transaction price inclusive of estimated variable consideration is allocated to separate performance obligations based on their relative stand alone selling prices using observable inputs. When observable inputs are not available, the Company estimates stand alone selling price using cost plus a reasonable margin approach. Contracts entered into with the same customer at or near the same time are combined into a single contract if they represent a single commercial objective, payment of consideration in one contract is dependent on performance of the other contract, or promises in different contracts constitute a single performance obligation. For the limited contracts with multiple performance obligations, the contract ’ s transaction price is allocated to each performance obligation using the best estimate of the standalone selling price of each distinct good or service in the contract. Performance obligations are satisfied at a point in time or over time as work progresses. Revenue from products transferred to customers at a point in time accounted for more than 99% of net sales for the three months ended March 30, 2018 . The Company recognizes revenue over time for certain production parts with minimum stocking agreements in the finishing business 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 based on the output method of goods produced. Revenue from products transferred to customers over time accounted for less than 1% of net sales for the three months ended March 30, 2018 . The Company provides industry standard assurance-type warranties which ensure that the manufactured products comply with agreed upon specifications with the customers and do not represent a separate performance obligation with the customer. Warranty based accruals are established under ASC 460, “ Guarantees ”, based on an evaluation of historical warranty experience and management’s estimate of the level of future claims. Revenue Disaggregation The acoustics segment operates principally as an automotive Original Equipment Manufacturer (“OEM”) Tier-1 and Tier-2 supplier. The seating segment operates principally as a seating OEM within the motorcycle, lawn and turf care, industrial, agriculture, construction, and power sports markets. The products in these businesses are generally custom products sold direct to customers that are awarded by platform to a sole supplier for the life of the platform which can span several years. The Company transfers control and recognizes net sales at a point in time upon shipment to the customer for these contracts. The components segment operates principally as a component OEM within the rail and general industrial markets. The finishing segment operates principally as a provider of industrial brush, polishing buffs and compounds, and abrasive products that are used in a broad range of industrial and infrastructure applications. The Company typically sells products within these businesses under purchase orders through both direct to customer and distribution sales channels. The Company generally transfers control and recognizes net sales when the product is shipped to the customer. Within the finishing business, there are certain custom products for customers with minimum stocking agreements for which the Company recognizes net sales over time. Revenue from products transferred to customers over time accounted for less than 1% of finishing net sales for the three months ended March 30, 2018 . The Company disaggregates net sales by geography based on the country of origin of the final sale with the external customer, which in certain cases may be manufactured in other countries at facilities within the Company ’ s global network. The following table summarizes net sales disaggregated by geography and reportable segment: Three Months Ended March 30, 2018 Finishing Components Seating Acoustics Total United States $ 17,788 $ 22,393 $ 45,011 $ 33,381 $ 118,573 Europe 33,238 — 2,023 — 35,261 Mexico 2,021 — — 10,468 12,489 Other 931 — — — 931 Total $ 53,978 $ 22,393 $ 47,034 $ 43,849 $ 167,254 The Company disaggregates net sales by sales channel as either direct or distribution net sales. Direct net sales are defined as net sales ordered by and sold directly to the end customer without the involvement of a third party. For our OEM customers, direct sales include certain spare parts and accessories which are intended for resale to end consumers. Distribution net sales are defined as net sales ordered by and sold to a third party, which intends to resell the products to the end consumer. The following table summarizes net sales disaggregated by sales channel and reportable segment: Three Months Ended March 30, 2018 Finishing Components Seating Acoustics Total Direct $ 30,748 $ 21,772 $ 46,401 $ 43,849 $ 142,770 Distribution 23,230 621 633 — 24,484 Total $ 53,978 $ 22,393 $ 47,034 $ 43,849 $ 167,254

Divestiture

Divestiture	3 Months Ended
	Mar. 30, 2018
Discontinued Operations and Disposal Groups [Abstract]
Divestiture	4. Divestiture On August 30, 2017, the Company completed the divestiture of its Acoustics 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 $8.9 million for the three months ended March 31, 2017 and $22.9 million for the eight months ended August 30, 2017, the date of closing.

Restructuring Costs

Restructuring Costs	3 Months Ended
	Mar. 30, 2018
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 years ended 2016 and 2017 and the three months ended March 30, 2018 and are expected to be completed by the end of 2018. 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 cumulative charges incurred since the inception of the 2016 program through March 30, 2018 . The other costs incurred under the 2016 program for the three months ended March 30, 2018 primarily include charges related to the consolidation of two U.S. plants within the components segment and the consolidation of two U.S. plants within the acoustics segment. The other costs incurred under the 2016 program for the three months ended March 31, 2017 primarily include charges related to the consolidation of two U.S. plants within the components segment and exit costs related to the wind down of the finishing segment’s facility in Brazil. 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 condensed consolidated statements of operations. 2016 Program Finishing Components Seating Acoustics Corporate Total Restructuring charges - three months ended March 30, 2018: Severance costs $ (79 ) $ — $ — $ — $ — $ (79 ) Lease termination costs 36 — — — — 36 Other costs 49 274 — 322 — 645 Total $ 6 $ 274 $ — $ 322 $ — $ 602 Restructuring charges - three months ended March 31, 2017: Severance costs $ 7 $ — $ (17 ) $ 25 $ — $ 15 Lease termination costs 20 — — 63 — 83 Other costs 102 364 — 117 — 583 Total $ 129 $ 364 $ (17 ) $ 205 $ — $ 681 Cumulative restructuring charges - period ended March 30, 2018: Severance costs $ 4,386 $ 436 $ 59 $ 939 $ 588 $ 6,408 Lease termination costs 468 — — 172 — 640 Other costs 2,287 2,064 — 701 — 5,052 Total $ 7,141 $ 2,500 $ 59 $ 1,812 $ 588 $ 12,100 The following table represents the restructuring liabilities: Severance costs Lease termination costs Other costs Total Balance - December 31, 2017 $ 907 $ 76 $ 1,079 $ 2,062 Current period restructuring charges (79 ) 36 645 602 Cash payments (298 ) (37 ) (884 ) (1,219 ) Foreign currency translation adjustments (2 ) 3 5 6 Balance - March 30, 2018 $ 528 $ 78 $ 845 $ 1,451 Severance costs Lease termination costs Other costs Total Balance - December 31, 2016 $ 1,281 $ 333 $ 1,085 $ 2,699 Current period restructuring charges 15 83 583 681 Cash payments (621 ) (194 ) (582 ) (1,397 ) Foreign currency translations adjustments 20 — 35 55 Balance - March 31, 2017 $ 695 $ 222 $ 1,121 $ 2,038 At March 30, 2018 and December 31, 2017 , the restructuring liabilities were classified as other current liabilities on the condensed consolidated balance sheets. At March 30, 2018 and December 31, 2017 , the accrual for lease termination costs primarily relates to restructuring costs associated with a 2016 lease termination in the finishing segment. At March 30, 2018 and December 31, 2017 , the accrual for other costs primarily relates to a loss contingency for certain employment matter claims within the finishing segment.

Inventories

Inventories	3 Months Ended
	Mar. 30, 2018
Inventory Disclosure [Abstract]
Inventories	6. Inventories Inventories consisted of the following: March 30, 2018 December 31, 2017 Raw material $ 38,624 $ 35,925 Work-in-process 5,607 4,375 Finished goods 31,141 30,519 Total inventories $ 75,372 $ 70,819

Goodwill and Other Intangible A

Goodwill and Other Intangible Assets	3 Months Ended
	Mar. 30, 2018
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill and Other Intangible Assets	7. Goodwill and Other Intangible Assets Changes in the carrying amount of goodwill, all of which is within the Company’s finishing segment, were as follows: Balance as of December 31, 2017 $ 45,142 Foreign currency impact 696 Balance as of March 30, 2018 $ 45,838 The Company’s other intangible assets - net consisted of the following: March 30, 2018 December 31, 2017 Gross Carrying Amount Accumulated Amortization Net Gross Carrying Amount Accumulated Amortization Net Patents $ 1,992 $ (759 ) $ 1,233 $ 1,985 $ (671 ) $ 1,314 Customer relationships 110,709 (27,899 ) 82,810 110,210 (24,775 ) 85,435 Trademarks and other intangibles 57,686 (13,688 ) 43,998 57,373 (12,623 ) 44,750 Total other intangible assets - net $ 170,387 $ (42,346 ) $ 128,041 $ 169,568 $ (38,069 ) $ 131,499

Debt and Hedging Instruments

Debt and Hedging Instruments	3 Months Ended
	Mar. 30, 2018
Debt Disclosure [Abstract]
Debt and Hedging Instruments	8. Debt and Hedging Instruments The Company’s debt consisted of the following: March 30, 2018 December 31, 2017 First Lien Term Loans $ 297,243 $ 298,018 Second Lien Term Loans 90,007 90,007 Debt discount on Term Loans (3,372 ) (3,602 ) Deferred financing costs on Term Loans (5,209 ) (5,586 ) Foreign debt 21,662 21,795 Capital lease obligations 793 840 Total debt 401,124 401,472 Less: Current portion (9,430 ) (9,704 ) Total long-term debt $ 391,694 $ 391,768 Senior Secured Credit Facilities As of March 30, 2018 , the Company’s U.S. credit facility (the “Senior Secured Credit Facilities”) included (i) term loans in an aggregate principal amount of $310.0 million (“First Lien Term Loans”) maturing in 2021, of which $297.2 million is outstanding, (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, and (iii) a revolving loan of up to $40.0 million (“Revolving Credit Facility”) maturing in 2019. The principal amount of the First Lien Term Loans amortizes in quarterly installments equal to $0.8 million , with the balance payable at maturity. At the Company’s election, the interest rate per annum applicable to the loans under the Senior Secured Credit Facilities is based on a fluctuating rate of interest determined by reference to either (i) a base rate determined by reference to the higher of (a) the administrative agent’s prime rate, (b) the federal funds effective rate plus 0.50% or (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 the 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 Jason Incorporated’s (an indirect wholly-owned subsidiary of the Company) consolidated first lien net leverage ratio. Under the Revolving Credit Facility, if the aggregate outstanding amount of all Revolving Loans, swingline loans and certain letter of credit obligations exceeds 25 percent , 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. At March 30, 2018 , the interest rates on the outstanding balances of the First Lien Term Loans and Second Lien Term Loans were 6.8% and 10.3% , respectively. At March 30, 2018 , the Company had a total of $34.1 million of availability for additional borrowings under the Revolving Credit Facility since the Company had no outstanding borrowings and letters of credit outstanding of $5.9 million , which reduce availability under the facility. Under the Senior Secured Credit Facilities, the Company is subject to mandatory prepayments if certain requirements are met. The mandatory prepayment is in excess of regular current installments due. At March 30, 2018 and December 31, 2017 , a mandatory excess cash flow prepayment of $2.5 million under the Senior Secured Credit Facilities was included within the current portion of long-term debt in the condensed consolidated balance sheets. This mandatory prepayment of $2.5 million was paid on April 6, 2018 . Foreign debt The Company has the following foreign debt obligations, including various overdraft facilities and term loans: March 30, 2018 December 31, 2017 Germany $ 18,087 $ 18,003 Mexico 2,864 3,179 India 645 599 Other 66 14 Total foreign debt $ 21,662 $ 21,795 These various foreign loans are comprised of individual outstanding obligations ranging from approximately $0.1 million to $11.2 million at both March 30, 2018 and December 31, 2017 . Certain of the Company’s foreign borrowings contain financial covenants requiring maintenance of a minimum equity ratio and/or maximum leverage ratio, among others. The Company was in compliance with these covenants as of March 30, 2018 . The foreign debt obligations in Germany primarily relate to term loans within our finishing segment of $18.0 million at both March 30, 2018 and December 31, 2017 . 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 . Interest Rate Hedge Contracts The Company is exposed to certain financial risks relating to fluctuations in interest rates. To manage exposure to such fluctuations, the Company entered into forward starting interest rate swap agreements (“Swaps”) in 2015 with notional values totaling $210.0 million at March 30, 2018 and December 31, 2017 . The Swaps have been designated by the Company as cash flow hedges, 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 three months ended March 30, 2018 and March 31, 2017 , the Company recognized $0.2 million and $0.6 million , respectively, of interest expense related to the Swaps. Based on current interest rates, the Company expects to recognize interest income of $0.5 million related to the Swaps in the next 12 months. The fair values of the Company’s Swaps are recorded on the condensed consolidated balance sheets with the corresponding offset recorded as a component of accumulated other comprehensive loss. The fair value of the Swaps was $2.2 million at March 30, 2018 and $0.1 million at December 31, 2017 , respectively. See the amounts recorded on the condensed consolidated balance sheets within the table below: March 30, 2018 December 31, 2017 Interest rate swaps: Recorded in other current assets $ 616 $ — Recorded in other assets - net 1,621 537 Recorded in other current liabilities — (458 ) Total net asset (liability) derivatives designated as hedging instruments $ 2,237 $ 79

Share-Based Compensation

Share-Based Compensation	3 Months Ended
	Mar. 30, 2018
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Share-Based Compensation	9. Share-Based Compensation In 2014, the Compensation Committee of the Company’s Board of Directors approved an initial grant under the 2014 Omnibus Incentive Plan (the “2014 Plan”) to certain executive officers, senior management employees, and members of the Board of Directors. The Company recognizes compensation expense based on estimated grant date fair values for all share-based awards issued to employees and directors, including restricted stock units (“RSUs”) and performance share units, which are restricted stock units with vesting conditions contingent upon achieving certain performance goals. Share-based compensation expense is reported in selling and administrative expenses in the Company’s condensed consolidated statements of operations. There were 3,473,435 shares of common stock reserved and authorized for issuance under the 2014 Plan. At March 30, 2018 , there were 364,087 shares of common stock that remained authorized and available for future grants. On February 27, 2018, the Company’s Board of Directors unanimously approved, subject to stockholder approval, an amendment to the 2014 Plan to increase the number of authorized shares by 4,000,000 shares. The Company recognized the following share-based compensation expense: Three Months Ended March 30, 2018 March 31, 2017 Restricted stock units $ 124 $ 343 Adjusted EBITDA vesting awards 107 — Stock price vesting awards — 6 Total share-based compensation expense $ 231 $ 349 Total income tax benefit recognized $ 57 $ 133 As of March 30, 2018 , total unrecognized compensation cost related to share-based compensation awards was approximately $1.7 million , which the Company expects to recognize over a weighted average period of approximately 2.0 years . The following table sets forth the restricted and performance share unit activity: Performance Share Units Restricted Stock Units Adjusted EBITDA Vesting Awards ROIC Vesting Awards Units (thousands) Weighted-Average Grant-Date Fair Value Units Weighted-Average Grant-Date Fair Value Units Weighted-Average Grant-Date Fair Value Outstanding at December 31, 2017 1,033 $ 2.84 908 $ 1.30 410 $ 3.70 Granted — — — — — — Issued (15 ) 3.37 — — — — Forfeited (1 ) 3.46 — — (10 ) 3.46 Outstanding at March 30, 2018 1,017 $ 2.83 908 $ 1.30 400 $ 3.71 Restricted Stock Units As of March 30, 2018 , there was $0.8 million of unrecognized share-based compensation expense related to 728,232 RSU awards, with a weighted-average grant date fair value of $1.81 , that are expected to vest over a weighted-average period of 1.9 years . Included within the 1,016,686 RSU awards outstanding as of March 30, 2018 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 . In connection with the vesting of RSUs previously granted by the Company, a number of shares sufficient to fund statutory minimum tax withholding requirements was withheld from the total shares issued or released to the award holder (under the terms of the 2014 Plan, the shares are considered to have been issued and are not added back to the pool of shares available for grant). During the three months ended March 30, 2018 and March 31, 2017 , there were 2,563 and 4,279 shares, respectively, withheld to satisfy the requirement. The withholding is treated as a reduction in additional paid-in capital in the accompanying condensed consolidated statements of shareholders’ equity (deficit). On March 23, 2018, the Company contingently granted 1,792,000 RSU awards to certain executive officers and employees of the Company. The RSU award grants are contingent upon the approval of amendments to the 2014 Plan at the Company’s annual meeting of stockholders which will be held on May 16, 2018. Performance Share Units Adjusted EBITDA Vesting Awards - 2017 Grant In the third quarter of 2017, the Company granted performance share unit awards based on achievement of an Adjusted EBITDA performance target during a three year measurement period ending March 30, 2020. Performance share unit awards based on Adjusted EBITDA performance metrics are payable at the end of their respective performance period in common stock. The number of share units awarded can range from zero to 100% 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 approximately three years. 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 March 30, 2018 , there was $0.9 million of unrecognized compensation expense related to cumulative Adjusted EBITDA based vesting performance share unit awards, which is expected to be recognized over a weighted average period of 2.0 years . ROIC Vesting Awards During the fourth quarter of 2016, the Company lowered its estimated vesting of ROIC (return on invested capital) based performance share unit awards with a three year measurement period ending on December 31, 2018 from 100% of target, or 266,557 shares, to an estimated payout of 0% of target or 0 shares. As of March 30, 2018 , 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	3 Months Ended
	Mar. 30, 2018
Earnings Per Share [Abstract]
Earnings per Share	10. Earnings per Share Basic income (loss) per share is calculated by dividing net income (loss) attributable to Jason Industries’ common shareholders by the weighted average number of common shares outstanding for the period. In computing dilutive income (loss) per share, basic income (loss) per share is adjusted for the assumed issuance of all potentially dilutive share-based awards, including public warrants, RSUs, performance share units, convertible preferred stock, and certain “Rollover Shares” of JPHI Holdings Inc. (“JPHI”), a majority owned subsidiary of the Company until the first quarter of 2017 (and now a wholly owned subsidiary), 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 are as follows: Three Months Ended March 30, 2018 March 31, 2017 Net loss per share attributable to Jason Industries common shareholders Basic and diluted loss per share $ (0.09 ) $ (0.05 ) Numerator: Net loss available to common shareholders of Jason Industries $ (2,546 ) $ (1,416 ) Denominator: Basic and diluted weighted-average shares outstanding 27,329 25,784 Weighted average number of anti-dilutive shares excluded from denominator: Warrants to purchase Jason Industries common stock 13,994 13,994 Conversion of Series A 8% Perpetual Convertible Preferred (1) 3,309 3,728 Conversion of JPHI rollover shares convertible to Jason Industries common stock (2) — 239 Restricted stock units 1,023 548 Performance share units 1,316 1,463 Total 19,642 19,972 (1) Includes the impact of 748 additional Series A Preferred Stock shares from a stock dividend declared on February 15, 2018 to be paid in additional shares of Series A Preferred Stock on April 1, 2018 . The Company included the preferred stock within the condensed consolidated balance sheets as of the declaration date. Conversion is presented as the voluntary conversion ratio of 81.18 common shares for each preferred share. (2) Includes the impact of the exchange by certain Rollover Participants of their JPHI stock for Company common stock in the 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 are 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	3 Months Ended
	Mar. 30, 2018
Income Tax Disclosure [Abstract]
Income Taxes	11. Income Taxes At the end of each three month period, the Company estimates a base effective tax rate expected for the full year based on the most recent forecast of its pre-tax income (loss), permanent book and tax differences, and global tax planning strategies. The Company uses this base rate to provide for income taxes on a year-to-date basis, excluding the effect of significant, unusual, discrete or extraordinary items, and items that are reported net of their related tax effects. The Company records the tax effect of significant, unusual, discrete or extraordinary items, and items that are reported net of their tax effects in the period in which they occur. On December 22, 2017, the President of the United States signed into law the Tax Reform Act. The Tax Reform Act significantly changed U.S. tax law by lowering corporate income tax rates, implementing a territorial tax system and imposing a one-time repatriation tax on deemed repatriated earnings of foreign subsidiaries, among others. The Tax Reform Act also added many new provisions including changes to bonus depreciation and the deductions for executive compensation and interest expense. 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 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. We are currently analyzing these 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 GILTI provisions, 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. While the Company has not completed its analysis of all provisions of the Tax Reform Act, the Company has included an estimate of the amount of GILTI, deductible interest expense and limitations on the deductibility of certain executive compensation in its estimated annual base effective tax rate for the year ended December 31, 2018. In March 2018, the FASB issued ASU 2018-05 to address the application of 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 March 30, 2018 and has recognized the provisional tax impacts related to deemed repatriated earnings and included these amounts in its condensed consolidated financial statements for the three months ended March 30, 2018 . 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 ASU 2018-05. The effective tax rate was (50.6)% and 3.0% for the three months ended March 30, 2018 and March 31, 2017 , respectively. The effective income tax rate for both 2018 and 2017 reflects the amount of taxable income or loss at the U.S. Federal statutory rate, taxable earnings or losses derived in foreign jurisdictions with tax rates that differ from the U.S. Federal statutory rate, and discrete items. The net discrete tax benefit was immaterial and $0.2 million for the three months ended March 30, 2018 and March 31, 2017 , respectively. The amount of gross unrecognized tax benefits was $1.9 million as of both March 30, 2018 and December 31, 2017 , all of which would reduce the Company’s effective tax rate if recognized. During the next twelve months, the Company believes it is reasonably possible that the total amount of unrecognized tax benefits could stay the same. The Company recognizes interest and penalties related to tax matters in its tax provision. The Company has an immaterial amount of accrued interest and penalties that were recognized as a component of the income tax provision as of March 30, 2018 and December 31, 2017 . 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 subsidiaries. As a result, during the year ended December 31, 2017, the Company recognized a deferred tax liability of $1.7 million on the undistributed earnings of its wholly-owned foreign subsidiaries. This amount is considered provisional pursuant to ASU 2018-05. The Company continues to evaluate the impact of the Tax Reform Act on its undistributed foreign earnings and profits.

Shareholders' Equity (Deficit)

Shareholders' Equity (Deficit)	3 Months Ended
	Mar. 30, 2018
Equity [Abstract]
Shareholders' Equity (Deficit)	12. Shareholders ’ Equity (Deficit) The changes in the components of accumulated other comprehensive loss, net of taxes, for the three months ended March 30, 2018 and March 31, 2017 were as follows: Employee retirement plan adjustments Foreign currency translation adjustments Net unrealized gains on cash flow hedges Total Balance at December 31, 2017 $ (1,517 ) $ (18,596 ) $ 51 $ (20,062 ) Cumulative impact of accounting changes (137 ) — 11 (126 ) Other comprehensive income before reclassifications — 2,415 1,475 3,890 Amounts reclassified from accumulated other comprehensive loss 3 — 152 155 Balance at March 30, 2018 $ (1,651 ) $ (16,181 ) $ 1,689 $ (16,143 ) Employee retirement plan adjustments Foreign currency translation adjustments Net unrealized gains (losses) on cash flow hedges Total Balance at December 31, 2016 $ (1,777 ) $ (27,404 ) $ (1,191 ) $ (30,372 ) Other comprehensive income (loss) before reclassifications — 1,136 (42 ) 1,094 Amounts reclassified from accumulated other comprehensive loss — — 353 353 Exchange of common stock of JPHI Holdings, Inc. for common stock of Jason Industries, Inc. (113 ) (1,698 ) (73 ) (1,884 ) Balance at March 31, 2017 $ (1,890 ) $ (27,966 ) $ (953 ) $ (30,809 ) Series A Preferred Stock Dividends The Company paid the following dividends on the Series A Preferred Stock in additional shares of Series A Preferred Stock during the three months ended March 30, 2018 : Payment Date Record Date Amount Per Share Total Dividends Paid Preferred Shares Issued January 1, 2018 November 15, 2017 $20.00 $974 968 On February 15, 2018 , the Company declared a $20.00 per share dividend on its Series A Preferred Stock to be paid in additional shares of Series A Preferred Stock on April 1, 2018 to holders of record on February 15, 2018 . As of March 30, 2018 , the Company has recorded the 748 additional Series A Preferred Stock shares declared for the dividend of $0.8 million within preferred stock in the condensed consolidated balance sheets. Exchange of 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’s common stock issued in the exchange and the fair value of the redemption premium, represented by the excess of the exchange conversion rate over the agreement conversion rate, was recorded as a net increase to additional paid-in capital on the condensed consolidated balance sheets.

Business Segments, Geographic a

Business Segments, Geographic and Customer Information	3 Months Ended
	Mar. 30, 2018
Segment Reporting [Abstract]
Business Segments, Geographic and Customer Information	13. 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 has four reportable segments: finishing, components, seating and acoustics. Net sales information relating to the Company’s reportable segments was as follows: Three Months Ended March 30, 2018 March 31, 2017 Finishing $ 53,978 $ 49,476 Components 22,393 21,117 Seating 47,034 47,373 Acoustics 43,849 57,227 Net Sales $ 167,254 $ 175,193 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, 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, marketing, accounting, auditing and legal fees and certain other expenses are kept within its corporate results and are not allocated to its business segments. Shared expenses across the Company that directly relate to the performance of our four reportable segments are allocated to the segments. Adjusted EBITDA is used to facilitate a comparison of the Company’s operating performance on a consistent basis from period to period and to analyze the factors and trends affecting its segments. The Company’s internal plans, budgets and forecasts use Adjusted EBITDA as a key metric. In addition, this measure is used to evaluate its operating performance and segment operating performance and to determine the level of incentive compensation paid to its employees. As the Company uses Adjusted EBITDA as its primary measure of segment performance, GAAP on segment reporting requires the Company to include this measure in its discussion of segment operating results. The Company must also reconcile Adjusted EBITDA to operating results presented on a 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: Three Months Ended March 30, 2018 March 31, 2017 Segment Adjusted EBITDA Finishing $ 7,799 $ 7,067 Components 3,070 2,720 Seating 5,933 5,530 Acoustics 5,778 6,721 Total segment Adjusted EBITDA $ 22,580 $ 22,038 Interest expense (247 ) (336 ) Depreciation and amortization (10,704 ) (9,918 ) (Loss) gain on disposal of property, plant and equipment - net (234 ) 330 Restructuring (602 ) (681 ) Integration and other restructuring costs (356 ) — Total segment income before income taxes 10,437 11,433 Corporate general and administrative expenses (2,867 ) (3,477 ) Corporate interest expense (7,780 ) (8,030 ) Corporate depreciation (103 ) (85 ) Corporate share-based compensation (231 ) (349 ) Loss before income taxes $ (544 ) $ (508 ) Assets held by reportable segments were as follows: March 30, 2018 December 31, 2017 Finishing $ 253,253 $ 241,776 Components 70,058 72,724 Seating 105,830 99,155 Acoustics 146,957 145,490 Total segments 576,098 559,145 Corporate and eliminations (12,307 ) (12,822 ) Consolidated total assets $ 563,791 $ 546,323

Fair Value Measurements

Fair Value Measurements	3 Months Ended
	Mar. 30, 2018
Fair Value Disclosures [Abstract]
Fair Value Measurements	14. Fair Value Measurements Fair value of financial instruments Current accounting guidance defines fair value as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants. It also specifies a fair value hierarchy based upon the observability of inputs used in valuation techniques. Observable inputs (highest level) reflect market data obtained from independent sources, while unobservable inputs (lowest level) reflect internally developed market assumptions. In accordance with the guidance, fair value measurements are classified under the following hierarchy: • Level 1 — Quoted prices for identical instruments in active markets. • Level 2 — Quoted prices for similar instruments in active markets; quoted prices for identical or similar instruments in markets that are not active; and model-derived valuations in which all significant inputs or significant value-drivers are observable in active markets. • Level 3 — Model-derived valuations in which one or more significant inputs or significant value-drivers are unobservable. Fair value measurements are classified according to the lowest level input or value-driver that is significant to the valuation. A measurement may therefore be classified within Level 3 even though there may be significant inputs that are readily observable. The carrying amounts within the accompanying condensed consolidated balance sheets for cash and cash equivalents, accounts receivable and accounts payable approximate fair value due to the short-term maturity of these instruments. The Company assessed the amounts recorded under revolving loans, if any, and long-term debt and determined that the fair value of total debt was approximately $398.4 million as of both March 30, 2018 and December 31, 2017 . 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.

Commitments and Contingencies

Commitments and Contingencies	3 Months Ended
	Mar. 30, 2018
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	15. Commitments and Contingencies Litigation Matters 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. As of March 30, 2018 , the Company has successfully investigated and defended all filed 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 matter 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 March 30, 2018 and December 31, 2017 , 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.

Description of Business and B24

Description of Business and Basis of Presentation (Policies)	3 Months Ended
	Mar. 30, 2018
Accounting Policies [Abstract]
Basis of presentation	The accompanying unaudited condensed consolidated financial statements of the Company have been prepared in accordance with generally accepted accounting principles in the United States of America (“GAAP”) for interim financial reporting and Article 10 of Regulation S-X. Accordingly, certain information and footnote disclosures normally included in financial statements prepared in accordance with GAAP have been condensed or omitted pursuant to such rules and regulations, although the Company believes that the disclosures are adequate to make the information presented not misleading. For additional information, including the Company’s significant accounting policies, these condensed consolidated financial statements should be read in conjunction with the financial statements and notes thereto included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2017 and the accompanying Notes to Financial Statements (Part I, Item 1 of this Form 10-Q). The Company’s fiscal year ends on December 31 . Throughout the year, the Company reports its results using a fiscal calendar whereby each three month quarterly reporting period is approximately thirteen weeks in length, ending on a Friday. The exceptions are the first quarter, which begins on January 1 , and the fourth quarter, which ends on December 31 . For 2018 , the Company’s fiscal quarters are comprised of the three months ending March 30 , June 29 , September 28 and December 31 . In 2017 , the Company’s fiscal quarters were comprised of the three months ended March 31 , June 30 , September 29 and December 31 . In the opinion of management, all adjustments considered necessary for a fair statement of financial results have been made. Such adjustments consist of only those of a normal recurring nature. Interim results are not necessarily indicative of the results that may be expected for the entire fiscal year.
Recently issued and adopted accounting standards	Accounting standards adopted in the current fiscal year In May 2014, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“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. See Note 3 , “ Net Sales ” for further discussion regarding the adoption of this standard. 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. In February 2018, the FASB issued ASU 2018-03, “ Technical Corrections and Improvements to Financial Instruments-Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities ” (“ASU 2018-03”). ASU 2018-03 clarifies certain aspects of the guidance issued in ASU 2016-01 and is effective for interim periods beginning after June 15, 2018, with early adoption permitted once ASU 2016-01 has been adopted. The Company adopted both standards effective January 1, 2018 and had determined that there was no impact on its condensed consolidated financial statements. In October 2016, the FASB issued ASU 2016-16, “ Income Taxes (Topic 740): Intra-Entity Transfers of Assets Other Than Inventory ” (“ASU 2016-16”). ASU 2016-16 requires 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. The Company adopted ASU 2016-16 effective January 1, 2018 on a modified retrospective basis. As a result of the adoption, the Company has recorded a decrease to the opening retained deficit of $0.3 million . 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 condensed 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 adopted ASU 2017-07 effective January 1, 2018. There was an insignificant impact to the reported condensed consolidated financial statements for the three months ended March 30, 2018 and 2017 . In February 2018, the FASB issued ASU 2018-02, “ Income Statement - Reporting Comprehensive Income (Topic 220): Reclassification of Certain Tax Effects from Accumulated Other Comprehensive Income ” (“ASU 2018-02”). ASU 2018-02 allows for an optional reclassification from accumulated other comprehensive income to retained earnings for stranded tax effects resulting from the comprehensive tax legislation signed into law on December 22, 2017 by the President of the United States, which is commonly referred to as the Tax Cuts and Jobs Act (the “Tax Reform Act”). The updated guidance eliminates the stranded tax effects resulting from the Tax Reform Act for those entities that elect the optional reclassification and also requires certain disclosures about the stranded tax effects. ASU 2018-02 is effective for annual reporting periods beginning after December 15, 2018, including interim periods within those annual reporting periods, with early adoption permitted. The amendments in this update are effective either in the period of adoption or retrospectively, to each period (or periods) in which the effect of the change in the U.S. federal corporate income tax rate in the Tax Reform Act is recognized. The Company adopted ASU 2018-02 effective January 1, 2018 and will apply the updated guidance to record the reclassification at the beginning of the period of adoption. As a result of the adoption, the Company has recorded a decrease to the opening retained deficit of $0.1 million and an increase to the opening accumulated other comprehensive loss of $0.1 million . In March 2018, the FASB issued ASU 2018-05, “ Income Taxes (Topic 740) - Amendments to SEC Paragraphs Pursuant to SEC Staff Accounting Bulletin No. 118 ” (“ASU 2018-05”). ASU 2018-05 provides guidance for the recognition of provisional amounts in the condensed consolidated financial statements as a result of the Tax Reform Act. The guidance allows for a measurement period of up to one year from the December 22, 2017 enactment date to finalize the accounting related to the Tax Reform Act. ASU 2018-05 is effective upon issuance and accordingly, the Company has applied the guidance from this update within its condensed consolidated financial statements. Accounting standards to be adopted in future fiscal periods 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 and related guidance are effective for annual reporting periods beginning after December 15, 2018, including interim periods within those annual reporting periods, with early adoption permitted. In 2018, the FASB has issued additional ASUs related to ASU 2016-02, which simplify and provide additional guidance to companies for implementation of the standard. 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 guidance to have a material impact on its consolidated financial statements upon recognition of the lease liability and right-of-use asset for lease contracts which are currently accounted for as operating leases. In August 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. On January 1, 2018, the Company adopted ASU 2014-09, “ Revenue From Contracts With Customers ” and all related amendments using the modified retrospective method. Subsequent to the date of adoption, the Company recognizes its revenue in accordance with Accounting Standard Codification ( “ ASC ” ) 606, “ Revenue From Contracts With Customers ” (“ASC 606”). Prior to January 1, 2018, the Company recognized revenue in accordance with ASC 605, “ Revenue Recognition ” and prior period results continue to be reported under the accounting standards in effect for those periods. Under the modified retrospective approach for the adoption of ASC 606, the cumulative impact of adopting the new standard on the condensed consolidated financial statements was recorded as a decrease to the opening retained deficit of $0.1 million for the three months ended March 30, 2018 .
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.
Revenue recognition	Under ASC 606, net sales are recognized when control of a performance obligation is transferred to the customer in an amount that reflects the consideration expected to be received in exchange for the transferred good or service. The Company typically satisfies its performance obligations in contracts with customers upon shipment of the goods or delivery of the services. Amounts invoiced to customers related to shipping and handling are classified as net sales, while expenses for transportation of products to customers are recorded as a component of cost of goods sold on the condensed consolidated financial statements. Sales, value add, and other taxes collected concurrent with revenue-producing activities are excluded from net sales. As of the contract inception date, the expected time between the completion of the performance obligation and the payment from the customer is less than a year, and as such there are no significant financing components in the consideration recognized and disclosures around unsatisfied performance obligations have been omitted. The Company estimates whether it will be entitled to variable consideration under the terms of the contract and includes its estimate of variable consideration in the transaction price based on the expected value method when it is deemed probable of being realized based on historical experience and trends. Types of variable consideration may include rebates, discounts, and product returns, among others, which are recorded as a deduction to net sales at the time when control of a performance obligation is transferred to the customer. The majority of the Company ’ s contracts are for the sale of goods that qualify as separate performance obligations that are distinct from other goods or services provided in the same contract. Transaction price inclusive of estimated variable consideration is allocated to separate performance obligations based on their relative stand alone selling prices using observable inputs. When observable inputs are not available, the Company estimates stand alone selling price using cost plus a reasonable margin approach. Contracts entered into with the same customer at or near the same time are combined into a single contract if they represent a single commercial objective, payment of consideration in one contract is dependent on performance of the other contract, or promises in different contracts constitute a single performance obligation. For the limited contracts with multiple performance obligations, the contract ’ s transaction price is allocated to each performance obligation using the best estimate of the standalone selling price of each distinct good or service in the contract. Performance obligations are satisfied at a point in time or over time as work progresses. Revenue from products transferred to customers at a point in time accounted for more than 99% of net sales for the three months ended March 30, 2018 . The Company recognizes revenue over time for certain production parts with minimum stocking agreements in the finishing business 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 based on the output method of goods produced. Revenue from products transferred to customers over time accounted for less than 1% of net sales for the three months ended March 30, 2018 . The Company provides industry standard assurance-type warranties which ensure that the manufactured products comply with agreed upon specifications with the customers and do not represent a separate performance obligation with the customer. Warranty based accruals are established under ASC 460, “ Guarantees ”, based on an evaluation of historical warranty experience and management’s estimate of the level of future claims.
Revenue disaggregation	The acoustics segment operates principally as an automotive Original Equipment Manufacturer (“OEM”) Tier-1 and Tier-2 supplier. The seating segment operates principally as a seating OEM within the motorcycle, lawn and turf care, industrial, agriculture, construction, and power sports markets. The products in these businesses are generally custom products sold direct to customers that are awarded by platform to a sole supplier for the life of the platform which can span several years. The Company transfers control and recognizes net sales at a point in time upon shipment to the customer for these contracts. The components segment operates principally as a component OEM within the rail and general industrial markets. The finishing segment operates principally as a provider of industrial brush, polishing buffs and compounds, and abrasive products that are used in a broad range of industrial and infrastructure applications. The Company typically sells products within these businesses under purchase orders through both direct to customer and distribution sales channels. The Company generally transfers control and recognizes net sales when the product is shipped to the customer. Within the finishing business, there are certain custom products for customers with minimum stocking agreements for which the Company recognizes net sales over time. Revenue from products transferred to customers over time accounted for less than 1% of finishing net sales for the three months ended March 30, 2018 .

Revision of Previously Report25

Revision of Previously Reported Financial Information (Tables)	3 Months Ended
	Mar. 30, 2018
Accounting Changes and Error Corrections [Abstract]
Impacts of the Required Corrections	The impact of the required correction to the condensed consolidated statements of operations and comprehensive income (loss) were as follows: For the Three Months Ended March 31, 2017 As Reported Adjustments As Revised Cost of goods sold $ 140,429 $ 155 $ 140,584 Gross profit 34,764 (155 ) 34,609 Operating income 7,757 (155 ) 7,602 Loss before income taxes (353 ) (155 ) (508 ) Tax provision (benefit) 28 (43 ) (15 ) Net loss (381 ) (112 ) (493 ) Net loss attributable to Jason Industries (386 ) (112 ) (498 ) Net loss available to common shareholders of Jason Industries (1,304 ) (112 ) (1,416 ) Net loss per share available to common shareholders of Jason Industries: Basic and diluted (0.05 ) — (0.05 ) Comprehensive income (loss) 1,104 (112 ) 992 Comprehensive income (loss) attributable to Jason Industries $ 1,061 $ (112 ) $ 949

Net Sales (Tables)

Net Sales (Tables)	3 Months Ended
	Mar. 30, 2018
Revenue from Contract with Customer [Abstract]
Disaggregation of Net Sales	The following table summarizes net sales disaggregated by sales channel and reportable segment: Three Months Ended March 30, 2018 Finishing Components Seating Acoustics Total Direct $ 30,748 $ 21,772 $ 46,401 $ 43,849 $ 142,770 Distribution 23,230 621 633 — 24,484 Total $ 53,978 $ 22,393 $ 47,034 $ 43,849 $ 167,254 The following table summarizes net sales disaggregated by geography and reportable segment: Three Months Ended March 30, 2018 Finishing Components Seating Acoustics Total United States $ 17,788 $ 22,393 $ 45,011 $ 33,381 $ 118,573 Europe 33,238 — 2,023 — 35,261 Mexico 2,021 — — 10,468 12,489 Other 931 — — — 931 Total $ 53,978 $ 22,393 $ 47,034 $ 43,849 $ 167,254

Restructuring Costs (Tables)

Restructuring Costs (Tables)	3 Months Ended
	Mar. 30, 2018
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 cumulative charges incurred since the inception of the 2016 program through March 30, 2018 . The other costs incurred under the 2016 program for the three months ended March 30, 2018 primarily include charges related to the consolidation of two U.S. plants within the components segment and the consolidation of two U.S. plants within the acoustics segment. The other costs incurred under the 2016 program for the three months ended March 31, 2017 primarily include charges related to the consolidation of two U.S. plants within the components segment and exit costs related to the wind down of the finishing segment’s facility in Brazil. 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 condensed consolidated statements of operations. 2016 Program Finishing Components Seating Acoustics Corporate Total Restructuring charges - three months ended March 30, 2018: Severance costs $ (79 ) $ — $ — $ — $ — $ (79 ) Lease termination costs 36 — — — — 36 Other costs 49 274 — 322 — 645 Total $ 6 $ 274 $ — $ 322 $ — $ 602 Restructuring charges - three months ended March 31, 2017: Severance costs $ 7 $ — $ (17 ) $ 25 $ — $ 15 Lease termination costs 20 — — 63 — 83 Other costs 102 364 — 117 — 583 Total $ 129 $ 364 $ (17 ) $ 205 $ — $ 681 Cumulative restructuring charges - period ended March 30, 2018: Severance costs $ 4,386 $ 436 $ 59 $ 939 $ 588 $ 6,408 Lease termination costs 468 — — 172 — 640 Other costs 2,287 2,064 — 701 — 5,052 Total $ 7,141 $ 2,500 $ 59 $ 1,812 $ 588 $ 12,100 The following table represents the restructuring liabilities: Severance costs Lease termination costs Other costs Total Balance - December 31, 2017 $ 907 $ 76 $ 1,079 $ 2,062 Current period restructuring charges (79 ) 36 645 602 Cash payments (298 ) (37 ) (884 ) (1,219 ) Foreign currency translation adjustments (2 ) 3 5 6 Balance - March 30, 2018 $ 528 $ 78 $ 845 $ 1,451 Severance costs Lease termination costs Other costs Total Balance - December 31, 2016 $ 1,281 $ 333 $ 1,085 $ 2,699 Current period restructuring charges 15 83 583 681 Cash payments (621 ) (194 ) (582 ) (1,397 ) Foreign currency translations adjustments 20 — 35 55 Balance - March 31, 2017 $ 695 $ 222 $ 1,121 $ 2,038

Inventories (Tables)

Inventories (Tables)	3 Months Ended
	Mar. 30, 2018
Inventory Disclosure [Abstract]
Schedule of Current Inventory	Inventories consisted of the following: March 30, 2018 December 31, 2017 Raw material $ 38,624 $ 35,925 Work-in-process 5,607 4,375 Finished goods 31,141 30,519 Total inventories $ 75,372 $ 70,819

Goodwill and Other Intangible29

Goodwill and Other Intangible Assets (Tables)	3 Months Ended
	Mar. 30, 2018
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Goodwill	Changes in the carrying amount of goodwill, all of which is within the Company’s finishing segment, were as follows: Balance as of December 31, 2017 $ 45,142 Foreign currency impact 696 Balance as of March 30, 2018 $ 45,838
Schedule of Other Intangible Assets	The Company’s other intangible assets - net consisted of the following: March 30, 2018 December 31, 2017 Gross Carrying Amount Accumulated Amortization Net Gross Carrying Amount Accumulated Amortization Net Patents $ 1,992 $ (759 ) $ 1,233 $ 1,985 $ (671 ) $ 1,314 Customer relationships 110,709 (27,899 ) 82,810 110,210 (24,775 ) 85,435 Trademarks and other intangibles 57,686 (13,688 ) 43,998 57,373 (12,623 ) 44,750 Total other intangible assets - net $ 170,387 $ (42,346 ) $ 128,041 $ 169,568 $ (38,069 ) $ 131,499

Debt and Hedging Instruments (T

Debt and Hedging Instruments (Tables)	3 Months Ended
	Mar. 30, 2018
Debt Disclosure [Abstract]
Schedule of Debt and Foreign Debt	The Company has the following foreign debt obligations, including various overdraft facilities and term loans: March 30, 2018 December 31, 2017 Germany $ 18,087 $ 18,003 Mexico 2,864 3,179 India 645 599 Other 66 14 Total foreign debt $ 21,662 $ 21,795 The Company’s debt consisted of the following: March 30, 2018 December 31, 2017 First Lien Term Loans $ 297,243 $ 298,018 Second Lien Term Loans 90,007 90,007 Debt discount on Term Loans (3,372 ) (3,602 ) Deferred financing costs on Term Loans (5,209 ) (5,586 ) Foreign debt 21,662 21,795 Capital lease obligations 793 840 Total debt 401,124 401,472 Less: Current portion (9,430 ) (9,704 ) Total long-term debt $ 391,694 $ 391,768
Schedule of Interest Rate Swaps	See the amounts recorded on the condensed consolidated balance sheets within the table below: March 30, 2018 December 31, 2017 Interest rate swaps: Recorded in other current assets $ 616 $ — Recorded in other assets - net 1,621 537 Recorded in other current liabilities — (458 ) Total net asset (liability) derivatives designated as hedging instruments $ 2,237 $ 79

Share-Based Compensation (Table

Share-Based Compensation (Tables)	3 Months Ended
	Mar. 30, 2018
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Schedule of Share-based Compensation Expense	The Company recognized the following share-based compensation expense: Three Months Ended March 30, 2018 March 31, 2017 Restricted stock units $ 124 $ 343 Adjusted EBITDA vesting awards 107 — Stock price vesting awards — 6 Total share-based compensation expense $ 231 $ 349 Total income tax benefit recognized $ 57 $ 133
Schedule of Restricted and Performance Share Unit Activity	The following table sets forth the restricted and performance share unit activity: Performance Share Units Restricted Stock Units Adjusted EBITDA Vesting Awards ROIC Vesting Awards Units (thousands) Weighted-Average Grant-Date Fair Value Units Weighted-Average Grant-Date Fair Value Units Weighted-Average Grant-Date Fair Value Outstanding at December 31, 2017 1,033 $ 2.84 908 $ 1.30 410 $ 3.70 Granted — — — — — — Issued (15 ) 3.37 — — — — Forfeited (1 ) 3.46 — — (10 ) 3.46 Outstanding at March 30, 2018 1,017 $ 2.83 908 $ 1.30 400 $ 3.71

Earnings per Share (Tables)

Earnings per Share (Tables)	3 Months Ended
	Mar. 30, 2018
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 are as follows: Three Months Ended March 30, 2018 March 31, 2017 Net loss per share attributable to Jason Industries common shareholders Basic and diluted loss per share $ (0.09 ) $ (0.05 ) Numerator: Net loss available to common shareholders of Jason Industries $ (2,546 ) $ (1,416 ) Denominator: Basic and diluted weighted-average shares outstanding 27,329 25,784 Weighted average number of anti-dilutive shares excluded from denominator: Warrants to purchase Jason Industries common stock 13,994 13,994 Conversion of Series A 8% Perpetual Convertible Preferred (1) 3,309 3,728 Conversion of JPHI rollover shares convertible to Jason Industries common stock (2) — 239 Restricted stock units 1,023 548 Performance share units 1,316 1,463 Total 19,642 19,972 (1) Includes the impact of 748 additional Series A Preferred Stock shares from a stock dividend declared on February 15, 2018 to be paid in additional shares of Series A Preferred Stock on April 1, 2018 . The Company included the preferred stock within the condensed consolidated balance sheets as of the declaration date. Conversion is presented as the voluntary conversion ratio of 81.18 common shares for each preferred share. (2) Includes the impact of the exchange by certain Rollover Participants of their JPHI stock for Company common stock in the first quarter of 2017.

Shareholders' Equity (Deficit)

Shareholders' Equity (Deficit) (Tables)	3 Months Ended
	Mar. 30, 2018
Equity [Abstract]
Schedule of Accumulated Other Comprehensive Income (Loss)	The changes in the components of accumulated other comprehensive loss, net of taxes, for the three months ended March 30, 2018 and March 31, 2017 were as follows: Employee retirement plan adjustments Foreign currency translation adjustments Net unrealized gains on cash flow hedges Total Balance at December 31, 2017 $ (1,517 ) $ (18,596 ) $ 51 $ (20,062 ) Cumulative impact of accounting changes (137 ) — 11 (126 ) Other comprehensive income before reclassifications — 2,415 1,475 3,890 Amounts reclassified from accumulated other comprehensive loss 3 — 152 155 Balance at March 30, 2018 $ (1,651 ) $ (16,181 ) $ 1,689 $ (16,143 ) Employee retirement plan adjustments Foreign currency translation adjustments Net unrealized gains (losses) on cash flow hedges Total Balance at December 31, 2016 $ (1,777 ) $ (27,404 ) $ (1,191 ) $ (30,372 ) Other comprehensive income (loss) before reclassifications — 1,136 (42 ) 1,094 Amounts reclassified from accumulated other comprehensive loss — — 353 353 Exchange of common stock of JPHI Holdings, Inc. for common stock of Jason Industries, Inc. (113 ) (1,698 ) (73 ) (1,884 ) Balance at March 31, 2017 $ (1,890 ) $ (27,966 ) $ (953 ) $ (30,809 )
Schedule of Dividends on Series A Preferred Stock	The Company paid the following dividends on the Series A Preferred Stock in additional shares of Series A Preferred Stock during the three months ended March 30, 2018 : Payment Date Record Date Amount Per Share Total Dividends Paid Preferred Shares Issued January 1, 2018 November 15, 2017 $20.00 $974 968

Business Segments, Geographic34

Business Segments, Geographic and Customer Information (Tables)	3 Months Ended
	Mar. 30, 2018
Segment Reporting [Abstract]
Schedule of Net Sales by Reportable Segment	Net sales information relating to the Company’s reportable segments was as follows: Three Months Ended March 30, 2018 March 31, 2017 Finishing $ 53,978 $ 49,476 Components 22,393 21,117 Seating 47,034 47,373 Acoustics 43,849 57,227 Net Sales $ 167,254 $ 175,193
Schedule of Adjusted EBITDA for Reportable Segments and Reconciliation of Total Segment Adjusted EBITDA	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: Three Months Ended March 30, 2018 March 31, 2017 Segment Adjusted EBITDA Finishing $ 7,799 $ 7,067 Components 3,070 2,720 Seating 5,933 5,530 Acoustics 5,778 6,721 Total segment Adjusted EBITDA $ 22,580 $ 22,038 Interest expense (247 ) (336 ) Depreciation and amortization (10,704 ) (9,918 ) (Loss) gain on disposal of property, plant and equipment - net (234 ) 330 Restructuring (602 ) (681 ) Integration and other restructuring costs (356 ) — Total segment income before income taxes 10,437 11,433 Corporate general and administrative expenses (2,867 ) (3,477 ) Corporate interest expense (7,780 ) (8,030 ) Corporate depreciation (103 ) (85 ) Corporate share-based compensation (231 ) (349 ) Loss before income taxes $ (544 ) $ (508 )
Schedule of Assets Held by Reportable Segments	Assets held by reportable segments were as follows: March 30, 2018 December 31, 2017 Finishing $ 253,253 $ 241,776 Components 70,058 72,724 Seating 105,830 99,155 Acoustics 146,957 145,490 Total segments 576,098 559,145 Corporate and eliminations (12,307 ) (12,822 ) Consolidated total assets $ 563,791 $ 546,323

Description of Business and B35

Description of Business and Basis of Presentation (Details) $ in Thousands	Jan. 01, 2018USD ($)	Mar. 30, 2018segmentcountry	Dec. 31, 2017USD ($)
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Number of reportable segments | segment		4
Number of foreign countries | country		13
Cumulative impact of accounting changes			$ 384
Retained Deficit
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Cumulative impact of accounting changes			510
Accumulated Other Comprehensive Loss
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Cumulative impact of accounting changes			$ (126)
Accounting Standards Update 2016-16 | Retained Deficit
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Cumulative impact of accounting changes	$ 300
Accounting Standards Update 2018-02 | Retained Deficit
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Adjustment to retained earnings	(100)
Accounting Standards Update 2018-02 | Accumulated Other Comprehensive Loss
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Adjustment to retained earnings	$ 100

Revision of Previously Report36

Revision of Previously Reported Financial Information (Narrative) (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 30, 2018	Jun. 30, 2017	Mar. 31, 2017
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Depreciation	$ 6,709		$ 6,943
Understatement of Depreciation Expense | Restatement Adjustment
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Depreciation		$ 100	$ 100

Revision of Previously Report37

Revision of Previously Reported Financial Information (Impact of the Required Correction to the Condensed Consolidated Statements of Operations and Comprehensive Income (Loss)) (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended
	Mar. 30, 2018	Mar. 31, 2017
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Cost of goods sold	$ 131,582	$ 140,584
Gross profit	35,672	34,609
Operating income	7,312	7,602
Loss before income taxes	(544)	(508)
Tax provision (benefit)	275	(15)
Net loss	(819)	(493)
Net loss attributable to Jason Industries	(819)	(498)
Net loss available to common shareholders of Jason Industries	$ (2,546)	$ (1,416)
Net loss per share available to common shareholders of Jason Industries:
Basic and diluted (in dollars per share)	$ (0.09)	$ (0.05)
Comprehensive income (loss)	$ 3,226	$ 992
Comprehensive income (loss) attributable to Jason Industries	$ 3,226	949
Scenario, Previously Reported
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Cost of goods sold		140,429
Gross profit		34,764
Operating income		7,757
Loss before income taxes		(353)
Tax provision (benefit)		28
Net loss		(381)
Net loss attributable to Jason Industries		(386)
Net loss available to common shareholders of Jason Industries		$ (1,304)
Net loss per share available to common shareholders of Jason Industries:
Basic and diluted (in dollars per share)		$ (0.05)
Comprehensive income (loss)		$ 1,104
Comprehensive income (loss) attributable to Jason Industries		1,061
Understatement of Depreciation Expense | Restatement Adjustment
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Cost of goods sold		155
Gross profit		(155)
Operating income		(155)
Loss before income taxes		(155)
Tax provision (benefit)		(43)
Net loss		(112)
Net loss attributable to Jason Industries		(112)
Net loss available to common shareholders of Jason Industries		$ (112)
Net loss per share available to common shareholders of Jason Industries:
Basic and diluted (in dollars per share)		$ 0
Comprehensive income (loss)		$ (112)
Comprehensive income (loss) attributable to Jason Industries		$ (112)

Net Sales (Narrative) (Details)

Net Sales (Narrative) (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 30, 2018	Jan. 01, 2018	Dec. 31, 2017
Disaggregation of Revenue [Line Items]
Retained deficit	$ (168,019)		$ (167,710)
Transferred at Point in Time
Disaggregation of Revenue [Line Items]
Percentage of net sales	99.00%
Transferred over Time
Disaggregation of Revenue [Line Items]
Percentage of net sales	1.00%
Transferred over Time | Finishing
Disaggregation of Revenue [Line Items]
Percentage of net sales	1.00%
Difference between Revenue Guidance in Effect before and after Topic 606 | Accounting Standards Update 2014-09
Disaggregation of Revenue [Line Items]
Retained deficit		$ (100)

Net Sales (Disaggregation of Ne

Net Sales (Disaggregation of Net Sales) (Details) $ in Thousands	3 Months Ended
	Mar. 30, 2018USD ($)
Disaggregation of Revenue [Line Items]
Net sales	$ 167,254
United States
Disaggregation of Revenue [Line Items]
Net sales	118,573
Europe
Disaggregation of Revenue [Line Items]
Net sales	35,261
Mexico
Disaggregation of Revenue [Line Items]
Net sales	12,489
Other
Disaggregation of Revenue [Line Items]
Net sales	931
Finishing
Disaggregation of Revenue [Line Items]
Net sales	53,978
Finishing | United States
Disaggregation of Revenue [Line Items]
Net sales	17,788
Finishing | Europe
Disaggregation of Revenue [Line Items]
Net sales	33,238
Finishing | Mexico
Disaggregation of Revenue [Line Items]
Net sales	2,021
Finishing | Other
Disaggregation of Revenue [Line Items]
Net sales	931
Components
Disaggregation of Revenue [Line Items]
Net sales	22,393
Components | United States
Disaggregation of Revenue [Line Items]
Net sales	22,393
Components | Europe
Disaggregation of Revenue [Line Items]
Net sales	0
Components | Mexico
Disaggregation of Revenue [Line Items]
Net sales	0
Components | Other
Disaggregation of Revenue [Line Items]
Net sales	0
Seating
Disaggregation of Revenue [Line Items]
Net sales	47,034
Seating | United States
Disaggregation of Revenue [Line Items]
Net sales	45,011
Seating | Europe
Disaggregation of Revenue [Line Items]
Net sales	2,023
Seating | Mexico
Disaggregation of Revenue [Line Items]
Net sales	0
Seating | Other
Disaggregation of Revenue [Line Items]
Net sales	0
Acoustics
Disaggregation of Revenue [Line Items]
Net sales	43,849
Acoustics | United States
Disaggregation of Revenue [Line Items]
Net sales	33,381
Acoustics | Europe
Disaggregation of Revenue [Line Items]
Net sales	0
Acoustics | Mexico
Disaggregation of Revenue [Line Items]
Net sales	10,468
Acoustics | Other
Disaggregation of Revenue [Line Items]
Net sales	0
Direct
Disaggregation of Revenue [Line Items]
Net sales	142,770
Direct | Finishing
Disaggregation of Revenue [Line Items]
Net sales	30,748
Direct | Components
Disaggregation of Revenue [Line Items]
Net sales	21,772
Direct | Seating
Disaggregation of Revenue [Line Items]
Net sales	46,401
Direct | Acoustics
Disaggregation of Revenue [Line Items]
Net sales	43,849
Distribution
Disaggregation of Revenue [Line Items]
Net sales	24,484
Distribution | Finishing
Disaggregation of Revenue [Line Items]
Net sales	23,230
Distribution | Components
Disaggregation of Revenue [Line Items]
Net sales	621
Distribution | Seating
Disaggregation of Revenue [Line Items]
Net sales	633
Distribution | Acoustics
Disaggregation of Revenue [Line Items]
Net sales	$ 0

Divestiture (Details)

Divestiture (Details) - Acoustics Europe - Disposal Group, Held-for-sale, Not Discontinued Operations - USD ($) $ in Millions	Aug. 30, 2017	Mar. 31, 2017	Aug. 30, 2017
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Net proceeds from the divestiture	$ 8.1		$ 8.1
Cash proceeds from the divestiture	0.2		0.2
Buyer assumption of debt balance from divestiture	3
Loss on divestiture	$ 8.7
Total segment revenue		$ 8.9	$ 22.9

Restructuring Costs (Narrative)

Restructuring Costs (Narrative) (Details) - 2016 Program $ in Millions	3 Months Ended
	Mar. 30, 2018USD ($)plant
Restructuring Cost and Reserve [Line Items]
Expected total restructuring cost | $	$ 14.1
Components
Restructuring Cost and Reserve [Line Items]
Number of plants eliminated	2
Acoustics
Restructuring Cost and Reserve [Line Items]
Number of plants eliminated	2

Restructuring Costs (Schedule o

Restructuring Costs (Schedule of Restructuring Costs) (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 30, 2018	Mar. 31, 2017
Restructuring Cost and Reserve [Line Items]
Current period restructuring charges	$ 602	$ 681
2016 Program
Restructuring Cost and Reserve [Line Items]
Current period restructuring charges	602	681
Cumulative restructuring charges	12,100
Severance costs
Restructuring Cost and Reserve [Line Items]
Current period restructuring charges	(79)	15
Severance costs | 2016 Program
Restructuring Cost and Reserve [Line Items]
Current period restructuring charges	(79)	15
Cumulative restructuring charges	6,408
Lease termination costs
Restructuring Cost and Reserve [Line Items]
Current period restructuring charges	36	83
Lease termination costs | 2016 Program
Restructuring Cost and Reserve [Line Items]
Current period restructuring charges	36	83
Cumulative restructuring charges	640
Other costs
Restructuring Cost and Reserve [Line Items]
Current period restructuring charges	645	583
Other costs | 2016 Program
Restructuring Cost and Reserve [Line Items]
Current period restructuring charges	645	583
Cumulative restructuring charges	5,052
Operating Segments
Restructuring Cost and Reserve [Line Items]
Current period restructuring charges	602	681
Operating Segments | Finishing | 2016 Program
Restructuring Cost and Reserve [Line Items]
Current period restructuring charges	6	129
Cumulative restructuring charges	7,141
Operating Segments | Finishing | Severance costs | 2016 Program
Restructuring Cost and Reserve [Line Items]
Current period restructuring charges	(79)	7
Cumulative restructuring charges	4,386
Operating Segments | Finishing | Lease termination costs | 2016 Program
Restructuring Cost and Reserve [Line Items]
Current period restructuring charges	36	20
Cumulative restructuring charges	468
Operating Segments | Finishing | Other costs | 2016 Program
Restructuring Cost and Reserve [Line Items]
Current period restructuring charges	49	102
Cumulative restructuring charges	2,287
Operating Segments | Components | 2016 Program
Restructuring Cost and Reserve [Line Items]
Current period restructuring charges	274	364
Cumulative restructuring charges	2,500
Operating Segments | Components | Severance costs | 2016 Program
Restructuring Cost and Reserve [Line Items]
Current period restructuring charges	0	0
Cumulative restructuring charges	436
Operating Segments | Components | Lease termination costs | 2016 Program
Restructuring Cost and Reserve [Line Items]
Current period restructuring charges	0	0
Cumulative restructuring charges	0
Operating Segments | Components | Other costs | 2016 Program
Restructuring Cost and Reserve [Line Items]
Current period restructuring charges	274	364
Cumulative restructuring charges	2,064
Operating Segments | Seating | 2016 Program
Restructuring Cost and Reserve [Line Items]
Current period restructuring charges	0	(17)
Cumulative restructuring charges	59
Operating Segments | Seating | Severance costs | 2016 Program
Restructuring Cost and Reserve [Line Items]
Current period restructuring charges	0	(17)
Cumulative restructuring charges	59
Operating Segments | Seating | Lease termination costs | 2016 Program
Restructuring Cost and Reserve [Line Items]
Current period restructuring charges	0	0
Cumulative restructuring charges	0
Operating Segments | Seating | Other costs | 2016 Program
Restructuring Cost and Reserve [Line Items]
Current period restructuring charges	0	0
Cumulative restructuring charges	0
Operating Segments | Acoustics | 2016 Program
Restructuring Cost and Reserve [Line Items]
Current period restructuring charges	322	205
Cumulative restructuring charges	1,812
Operating Segments | Acoustics | Severance costs | 2016 Program
Restructuring Cost and Reserve [Line Items]
Current period restructuring charges	0	25
Cumulative restructuring charges	939
Operating Segments | Acoustics | Lease termination costs | 2016 Program
Restructuring Cost and Reserve [Line Items]
Current period restructuring charges	0	63
Cumulative restructuring charges	172
Operating Segments | Acoustics | Other costs | 2016 Program
Restructuring Cost and Reserve [Line Items]
Current period restructuring charges	322	117
Cumulative restructuring charges	701
Corporate | 2016 Program
Restructuring Cost and Reserve [Line Items]
Current period restructuring charges	0	0
Cumulative restructuring charges	588
Corporate | Severance costs | 2016 Program
Restructuring Cost and Reserve [Line Items]
Current period restructuring charges	0	0
Cumulative restructuring charges	588
Corporate | Lease termination costs | 2016 Program
Restructuring Cost and Reserve [Line Items]
Current period restructuring charges	0	0
Cumulative restructuring charges	0
Corporate | Other costs | 2016 Program
Restructuring Cost and Reserve [Line Items]
Current period restructuring charges	0	$ 0
Cumulative restructuring charges	$ 0

Restructuring Costs (Restructur

Restructuring Costs (Restructuring Liabilities) (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 30, 2018	Mar. 31, 2017
Restructuring Reserve [Roll Forward]
Restructuring reserve beginning balance	$ 2,062	$ 2,699
Current period restructuring charges	602	681
Cash payments	(1,219)	(1,397)
Foreign currency translation adjustments	6	55
Restructuring reserve ending balance	1,451	2,038
Severance costs
Restructuring Reserve [Roll Forward]
Restructuring reserve beginning balance	907	1,281
Current period restructuring charges	(79)	15
Cash payments	(298)	(621)
Foreign currency translation adjustments	(2)	20
Restructuring reserve ending balance	528	695
Lease termination costs
Restructuring Reserve [Roll Forward]
Restructuring reserve beginning balance	76	333
Current period restructuring charges	36	83
Cash payments	(37)	(194)
Foreign currency translation adjustments	3	0
Restructuring reserve ending balance	78	222
Other costs
Restructuring Reserve [Roll Forward]
Restructuring reserve beginning balance	1,079	1,085
Current period restructuring charges	645	583
Cash payments	(884)	(582)
Foreign currency translation adjustments	5	35
Restructuring reserve ending balance	$ 845	$ 1,121

Inventories (Details)

Inventories (Details) - USD ($) $ in Thousands	Mar. 30, 2018	Dec. 31, 2017
Inventory Disclosure [Abstract]
Raw material	$ 38,624	$ 35,925
Work-in-process	5,607	4,375
Finished goods	31,141	30,519
Total inventories	$ 75,372	$ 70,819

Goodwill and Other Intangible45

Goodwill and Other Intangible Assets (Carrying Amount of Goodwill) (Details) $ in Thousands	3 Months Ended
	Mar. 30, 2018USD ($)
Goodwill [Roll Forward]
Goodwill, beginning of period	$ 45,142
Foreign currency impact	696
Goodwill, end of period	$ 45,838

Goodwill and Other Intangible46

Goodwill and Other Intangible Assets (Amortizable Intangible Assets) (Details) - USD ($) $ in Thousands	Mar. 30, 2018	Dec. 31, 2017
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	$ 170,387	$ 169,568
Accumulated Amortization	(42,346)	(38,069)
Net	128,041	131,499
Patents
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	1,992	1,985
Accumulated Amortization	(759)	(671)
Net	1,233	1,314
Customer relationships
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	110,709	110,210
Accumulated Amortization	(27,899)	(24,775)
Net	82,810	85,435
Trademarks and other intangibles
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	57,686	57,373
Accumulated Amortization	(13,688)	(12,623)
Net	$ 43,998	$ 44,750

Debt and Hedging Instruments (S

Debt and Hedging Instruments (Schedule of Debt) (Details) - USD ($) $ in Thousands	Mar. 30, 2018	Dec. 31, 2017
Debt Instruments [Abstract]
Total debt	$ 401,124	$ 401,472
Less: Current portion	(9,430)	(9,704)
Total long-term debt	391,694	391,768
Foreign Debt
Debt Instruments [Abstract]
Long-term debt gross	21,662	21,795
Secured Debt | First Lien Term Loan
Debt Instruments [Abstract]
Long-term debt gross	297,243	298,018
Secured Debt | Second Lien Term Loan
Debt Instruments [Abstract]
Long-term debt gross	90,007	90,007
Debt discount on Term Loans	(3,372)	(3,602)
Deferred financing costs on Term Loans	(5,209)	(5,586)
Secured Debt | Foreign Debt
Debt Instruments [Abstract]
Long-term debt gross	21,662	21,795
Capital Lease Obligations
Debt Instruments [Abstract]
Capital lease obligations	$ 793	$ 840

Debt and Hedging Instruments (N

Debt and Hedging Instruments (Narrative) (Details)	Apr. 06, 2018USD ($)	Mar. 30, 2018USD ($)	Mar. 31, 2017USD ($)	Dec. 31, 2017USD ($)
Interest Rate Hedge Contracts
Interest income recognized on Swaps		$ 500,000
Interest Rate Swap
Interest Rate Hedge Contracts
Derivative, notional amount		$ 210,000,000		$ 210,000,000
Derivative, fixed interest rate		2.08%
Interest expense recognized on Swaps		$ 200,000	$ 600,000
Derivative liability, fair value		$ 2,200,000		100,000
Revolving Credit Facility | Eurodollar
Senior Secured Credit Facilities
Basis spread on variable rate		2.25%
Revolving Credit Facility | London Interbank Offered Rate (LIBOR)
Senior Secured Credit Facilities
Basis spread on variable rate		3.25%
Secured Debt | Long-term Debt, Current Portion
Senior Secured Credit Facilities
Mandatory excess cash flow prepayment		$ 2,500,000		2,500,000
Secured Debt | Revolving Credit Facility
Senior Secured Credit Facilities
Line of credit facility, maximum borrowing capacity		40,000,000
Line of credit facility, remaining borrowing capacity		34,100,000
Revolving credit facility, amount outstanding		0
Outstanding letters of credit		5,900,000
Foreign Debt | Minimum
Senior Secured Credit Facilities
Long-term debt gross		100,000		100,000
Foreign Debt
Long-term debt gross		100,000		100,000
Foreign Debt | Maximum
Senior Secured Credit Facilities
Long-term debt gross		11,200,000		11,200,000
Foreign Debt
Long-term debt gross		$ 11,200,000		11,200,000
First Lien Term Loan | Eurodollar
Senior Secured Credit Facilities
Basis spread on variable rate		3.50%
Percentage bearing variable interest, percentage rate		1.00%
First Lien Term Loan | London Interbank Offered Rate (LIBOR)
Senior Secured Credit Facilities
Basis spread on variable rate		4.50%
First Lien Term Loan | Secured Debt
Senior Secured Credit Facilities
Line of credit facility, maximum borrowing capacity		$ 310,000,000
Long-term debt gross		297,243,000		298,018,000
Amortization of debt discount (premium)		$ 800,000
Consolidated net leverage ratio, first periodic decrease		4.50
Interest rate, effective percentage		6.80%
Foreign Debt
Long-term debt gross		$ 297,243,000		298,018,000
Second Lien Term Loan | Eurodollar
Senior Secured Credit Facilities
Basis spread on variable rate		7.00%
Percentage bearing variable interest, percentage rate		1.00%
Second Lien Term Loan | London Interbank Offered Rate (LIBOR)
Senior Secured Credit Facilities
Basis spread on variable rate		8.00%
Second Lien Term Loan | Secured Debt
Senior Secured Credit Facilities
Line of credit facility, maximum borrowing capacity		$ 110,000,000
Long-term debt gross		$ 90,007,000		90,007,000
Interest rate, effective percentage		10.30%
Foreign Debt
Long-term debt gross		$ 90,007,000		90,007,000
Revolving Credit Facility | Secured Debt
Senior Secured Credit Facilities
Restrictive covenant, qualification percentage for net leverage ratio		25.00%
Restrictive covenant, qualification amount for net leverage ratio		$ 10,000,000
US Senior Secured Credit Facilities | Federal Funds Effective Swap Rate
Senior Secured Credit Facilities
Basis spread on variable rate		0.50%
US Senior Secured Credit Facilities | Eurodollar
Senior Secured Credit Facilities
Basis spread on variable rate		1.00%
Foreign Debt
Senior Secured Credit Facilities
Long-term debt gross		$ 21,662,000		21,795,000
Foreign Debt
Long-term debt gross		21,662,000		21,795,000
Foreign Debt | Germany
Senior Secured Credit Facilities
Long-term debt gross		18,087,000		18,003,000
Foreign Debt
Long-term debt gross		18,087,000		18,003,000
Foreign Debt | Secured Debt
Senior Secured Credit Facilities
Long-term debt gross		21,662,000		21,795,000
Foreign Debt
Long-term debt gross		21,662,000		21,795,000
Individual Foreign Loans | Germany
Foreign Debt
Term loan amount		$ 18,000,000		$ 18,000,000
Individual Foreign Loans | Minimum | Germany
Foreign Debt
Interest rate on acquired long-term debt		2.10%
Individual Foreign Loans | Maximum | Germany
Foreign Debt
Interest rate on acquired long-term debt		4.70%
Subsequent Event | Secured Debt | Long-term Debt, Current Portion
Senior Secured Credit Facilities
Mandatory excess cash flow prepayment	$ 2,500,000

Debt and Hedging Instruments 49

Debt and Hedging Instruments (Schedule of Foreign Debt Obligations) (Details) - Foreign Debt - USD ($) $ in Thousands	Mar. 30, 2018	Dec. 31, 2017
Debt Instrument [Line Items]
Total foreign debt	$ 21,662	$ 21,795
Germany
Debt Instrument [Line Items]
Total foreign debt	18,087	18,003
Mexico
Debt Instrument [Line Items]
Total foreign debt	2,864	3,179
India
Debt Instrument [Line Items]
Total foreign debt	645	599
Other
Debt Instrument [Line Items]
Total foreign debt	$ 66	$ 14

Debt and Hedging Instruments 50

Debt and Hedging Instruments (Schedule of Interest Rate Swaps) (Details) - Interest Rate Swap - Designated as Hedging Instrument - USD ($) $ in Thousands	Mar. 30, 2018	Dec. 31, 2017
Derivative [Line Items]
Derivative asset (liability), net	$ 2,237	$ 79
Recorded in other current assets
Derivative [Line Items]
Derivative asset (liability), net	616	0
Recorded in other assets - net
Derivative [Line Items]
Derivative asset (liability), net	1,621	537
Recorded in other current liabilities
Derivative [Line Items]
Derivative asset (liability), net	$ 0	$ (458)

Share-Based Compensation (Narra

Share-Based Compensation (Narrative) (Details) - USD ($)	May 16, 2018	Feb. 27, 2018	Jan. 01, 2017	Mar. 30, 2018	Sep. 29, 2017	Mar. 31, 2017	Dec. 31, 2016	Dec. 31, 2017
Restricted stock units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unrecognized share-based compensation expense to be recognized in future periods				$ 800,000
Shares expected to vest (in shares)				728,232
Weighted-average grant date fair value, expected to vest (in dollars per share)				$ 1.81
Weighted average remaining contractual term				1 year 10 months 24 days
RSU awards outstanding (in shares)				1,016,686				1,033,000
Weighted-average grant date fair value, vested (in dollars per share)				$ 3.37
Statutory tax withholding (in shares)				2,563		4,279
Contingently granted (in shares)				0
Restricted stock units | Director
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
RSU awards outstanding (in shares)				288,454
Weighted-average grant date fair value, vested (in dollars per share)				$ 5.41
Adjusted EBITDA vesting awards
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
RSU awards outstanding (in shares)				908,000				908,000
Weighted-average grant date fair value, vested (in dollars per share)				$ 0
Contingently granted (in shares)				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
RSU awards outstanding (in shares)				400,000				410,000
Weighted-average grant date fair value, vested (in dollars per share)				$ 0
Contingently granted (in shares)				0
Target shares for calculation of compensation expense (in shares)			0
Estimated payout percent			0.00%
Target vested shares for calculation of compensation expense, measurement period							3 years
Estimated vesting percentage for calculation of compensation expense							100.00%
Target vested shares for calculation of compensation expense (in shares)							266,557
2014 Omnibus Incentive Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Capital shares reserved for future issuance (in shares)				3,473,435
Common stock shares available for grant (in shares)				364,087
Capital shares reserved for future issuance, increase (decrease) (in shares)		4,000,000
Unrecognized share-based compensation expense to be recognized in future periods				$ 1,700,000
Weighted average period for recognition of compensation expense related to share based compensation plans				2 years
2017 Grant | Adjusted EBITDA vesting awards
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unrecognized share-based compensation expense to be recognized in future periods				$ 900,000
Weighted average period for recognition of compensation expense related to share based compensation plans				2 years
Performance period					3 years
Estimated payout percent					100.00%
2017 Grant | Minimum | Adjusted EBITDA vesting awards
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Target shares for calculation of compensation expense (in shares)				0
2017 Grant | Maximum | Adjusted EBITDA vesting awards
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Target shares for calculation of compensation expense (in shares)				907,505
Number of performance shares awarded, target performance threshold percentage				100.00%
Scenario, Forecast | Restricted stock units | Executive Officers and Employees
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Contingently granted (in shares)	1,792,000

Share-Based Compensation (Compe

Share-Based Compensation (Compensation Expense) (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 30, 2018	Mar. 31, 2017
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total share-based compensation expense	$ 231	$ 349
Total income tax benefit recognized	57	133
Restricted stock units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation expense	124	343
Adjusted EBITDA vesting awards
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation expense	107	0
Stock price vesting awards
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation expense	$ 0	$ 6

Share-Based Compensation (Restr

Share-Based Compensation (Restricted and Performance Share Unit Activity) (Details)	3 Months Ended
	Mar. 30, 2018$ / sharesshares
Restricted stock units
Units (thousands)
Nonvested, beginning balance (in shares) | shares	1,033,000
Granted (in shares) | shares	0
Issued (in shares) | shares	(15,000)
Forfeited (in shares) | shares	(1,000)
Nonvested, ending balance (in shares) | shares	1,016,686
Weighted-Average Grant-Date Fair Value
Nonvested, beginning balance (in dollars per share) | $ / shares	$ 2.84
Granted (in dollars per share) | $ / shares	0
Issued (in dollars per share) | $ / shares	3.37
Forfeited (in dollars per share) | $ / shares	3.46
Nonvested, ending balance (in dollars per share) | $ / shares	$ 2.83
Adjusted EBITDA vesting awards
Units (thousands)
Nonvested, beginning balance (in shares) | shares	908,000
Granted (in shares) | shares	0
Issued (in shares) | shares	0
Forfeited (in shares) | shares	0
Nonvested, ending balance (in shares) | shares	908,000
Weighted-Average Grant-Date Fair Value
Nonvested, beginning balance (in dollars per share) | $ / shares	$ 1.30
Granted (in dollars per share) | $ / shares	0
Issued (in dollars per share) | $ / shares	0
Forfeited (in dollars per share) | $ / shares	0
Nonvested, ending balance (in dollars per share) | $ / shares	$ 1.30
ROIC vesting awards
Units (thousands)
Nonvested, beginning balance (in shares) | shares	410,000
Granted (in shares) | shares	0
Issued (in shares) | shares	0
Forfeited (in shares) | shares	(10,000)
Nonvested, ending balance (in shares) | shares	400,000
Weighted-Average Grant-Date Fair Value
Nonvested, beginning balance (in dollars per share) | $ / shares	$ 3.70
Granted (in dollars per share) | $ / shares	0
Issued (in dollars per share) | $ / shares	0
Forfeited (in dollars per share) | $ / shares	3.46
Nonvested, ending balance (in dollars per share) | $ / shares	$ 3.71

Earnings per Share (Details)

Earnings per Share (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended
	Mar. 30, 2018	Mar. 31, 2017
Net loss per share attributable to Jason Industries common shareholders
Basic and diluted loss per share (in dollars per share)	$ (0.09)	$ (0.05)
Numerator:
Net loss available to common shareholders of Jason Industries	$ (2,546)	$ (1,416)
Denominator:
Basic and diluted weighted-average shares outstanding (in shares)	27,329,000	25,784,000
Weighted average number of anti-dilutive shares excluded from denominator:
Weighted average number of anti-dilutive shares excluded from denominator (in shares)	19,642,000	19,972,000
Series A Preferred Stock
Weighted average number of anti-dilutive shares excluded from denominator:
Preferred stock, shares declared (in shares)	748
Shares issued upon conversion (in shares)	81.18
Warrants to purchase Jason Industries common stock
Weighted average number of anti-dilutive shares excluded from denominator:
Weighted average number of anti-dilutive shares excluded from denominator (in shares)	13,994,000	13,994,000
Conversion of Series A 8% Perpetual Convertible Preferred
Weighted average number of anti-dilutive shares excluded from denominator:
Weighted average number of anti-dilutive shares excluded from denominator (in shares)	3,309,000	3,728,000
Conversion of Series A 8% Perpetual Convertible Preferred | Series A Preferred Stock
Weighted average number of anti-dilutive shares excluded from denominator:
Interest rate (in percentage)	8.00%
Conversion of JPHI rollover shares convertible to Jason Industries common stock
Weighted average number of anti-dilutive shares excluded from denominator:
Weighted average number of anti-dilutive shares excluded from denominator (in shares)	0	239,000
Restricted stock units
Weighted average number of anti-dilutive shares excluded from denominator:
Weighted average number of anti-dilutive shares excluded from denominator (in shares)	1,023,000	548,000
Performance share units
Weighted average number of anti-dilutive shares excluded from denominator:
Weighted average number of anti-dilutive shares excluded from denominator (in shares)	1,316,000	1,463,000

Income Taxes (Details)

Income Taxes (Details) - USD ($)	3 Months Ended
	Mar. 30, 2018	Mar. 31, 2017	Dec. 31, 2017
Income Tax Disclosure [Abstract]
Effective income tax rate	(50.60%)	3.00%
Net discrete benefit	$ 0	$ 200,000
Unrecognized tax benefits	1,900,000		$ 1,900,000
Accrued interest and penalties	$ 0		0
Deferred tax liability, not recognized, amount of unrecognized deferred tax liability, undistributed earnings of foreign subsidiaries			$ 1,700,000

Shareholders' Equity (Deficit56

Shareholders' Equity (Deficit) (Schedule of Accumulated Other Comprehensive (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 30, 2018	Mar. 31, 2017	Dec. 31, 2017
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Beginning balance	$ 5,684	$ (3,142)
Cumulative impact of accounting changes			$ 384
Exchange of common stock of JPHI Holdings, Inc. for common stock of Jason Industries, Inc.		0
Ending balance	9,515	(1,811)
Total
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Beginning balance	(20,062)	(30,372)
Cumulative impact of accounting changes			(126)
Other comprehensive income before reclassifications	3,890	1,094
Amounts reclassified from accumulated other comprehensive loss	155	353
Exchange of common stock of JPHI Holdings, Inc. for common stock of Jason Industries, Inc.		(1,884)
Ending balance	(16,143)	(30,809)
Employee retirement plan adjustments
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Beginning balance	(1,517)	(1,777)
Cumulative impact of accounting changes			(137)
Other comprehensive income before reclassifications	0	0
Amounts reclassified from accumulated other comprehensive loss	3	0
Exchange of common stock of JPHI Holdings, Inc. for common stock of Jason Industries, Inc.		(113)
Ending balance	(1,651)	(1,890)
Foreign currency translation adjustments
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Beginning balance	(18,596)	(27,404)
Cumulative impact of accounting changes			0
Other comprehensive income before reclassifications	2,415	1,136
Amounts reclassified from accumulated other comprehensive loss	0	0
Exchange of common stock of JPHI Holdings, Inc. for common stock of Jason Industries, Inc.		(1,698)
Ending balance	(16,181)	(27,966)
Net unrealized gains (losses) on cash flow hedges
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Beginning balance	51	(1,191)
Cumulative impact of accounting changes			$ 11
Other comprehensive income before reclassifications	1,475	(42)
Amounts reclassified from accumulated other comprehensive loss	152	353
Exchange of common stock of JPHI Holdings, Inc. for common stock of Jason Industries, Inc.		(73)
Ending balance	$ 1,689	$ (953)

Shareholders' Equity (Deficit57

Shareholders' Equity (Deficit) (Schedule of Dividends on Series A Preferred Stock) (Details) - USD ($) $ / shares in Units, $ in Thousands	Jan. 01, 2018	Mar. 30, 2018	Mar. 31, 2017	Dec. 31, 2017
Class of Stock [Line Items]
Total Dividends Paid		$ 3	$ 3
Preferred Shares Issued (in shares)	968	38,277		49,665
Series A Preferred Stock
Class of Stock [Line Items]
Amount Per Share (in dollars per share)	$ 20
Total Dividends Paid	$ 974
Preferred Shares Issued (in shares)	968

Shareholders' Equity (Deficit58

Shareholders' Equity (Deficit) (Narrative) (Details) - USD ($)	Feb. 15, 2018	Jan. 22, 2018	Mar. 30, 2018
Class of Stock [Line Items]
Exchange of preferred stock for common stock of Jason Industries, Inc.			$ 0
Series A Preferred Stock
Class of Stock [Line Items]
Dividend amount per share (in dollars per share)	$ 20
Preferred stock, shares declared (in shares)			748
Dividends declared			$ 800,000
Shares issued upon conversion, inducement offer (in shares)		115
Shares issued upon conversion (in shares)			81.18
Preferred Stock
Class of Stock [Line Items]
Exchange of preferred stock for common stock of Jason Industries, Inc.			$ (12,136,000)
Preferred Stock | Series A Preferred Stock
Class of Stock [Line Items]
Exchange of preferred stock for common stock of Jason Industries, Inc.		$ 12,136
Common Stock | Series A Preferred Stock
Class of Stock [Line Items]
Exchange of preferred stock for common stock of Jason Industries, Inc.		$ 1,395,640

Business Segments, Geographic59

Business Segments, Geographic and Customer Information (Narrative) (Details)	3 Months Ended
	Mar. 30, 2018segment
Segment Reporting [Abstract]
Number of reportable segments	4

Business Segments, Geographic60

Business Segments, Geographic and Customer Information (Reporting Segments) (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 30, 2018	Mar. 31, 2017
Segment Reporting Information [Line Items]
Net sales	$ 167,254	$ 175,193
Finishing
Segment Reporting Information [Line Items]
Net sales	53,978	49,476
Components
Segment Reporting Information [Line Items]
Net sales	22,393	21,117
Seating
Segment Reporting Information [Line Items]
Net sales	47,034	47,373
Acoustics
Segment Reporting Information [Line Items]
Net sales	$ 43,849	$ 57,227

Business Segments, Geographic61

Business Segments, Geographic and Customer Information (EBITDA Reconciliation) (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 30, 2018	Mar. 31, 2017
Reconciliation of Operating Profit (Loss) from Segments to Consolidated [Abstract]
Interest expense	$ (8,027)	$ (8,366)
(Loss) gain on disposal of property, plant and equipment - net	(234)	330
Restructuring	(602)	(681)
Corporate share-based compensation	(231)	(349)
Loss before income taxes	(544)	(508)
Operating Segments
Reconciliation of Operating Profit (Loss) from Segments to Consolidated [Abstract]
Total segment Adjusted EBITDA	22,580	22,038
Interest expense	(247)	(336)
Depreciation and amortization	(10,704)	(9,918)
(Loss) gain on disposal of property, plant and equipment - net	(234)	330
Restructuring	(602)	(681)
Integration and other restructuring costs	(356)	0
Loss before income taxes	10,437	11,433
Operating Segments | Finishing
Reconciliation of Operating Profit (Loss) from Segments to Consolidated [Abstract]
Total segment Adjusted EBITDA	7,799	7,067
Operating Segments | Components
Reconciliation of Operating Profit (Loss) from Segments to Consolidated [Abstract]
Total segment Adjusted EBITDA	3,070	2,720
Operating Segments | Seating
Reconciliation of Operating Profit (Loss) from Segments to Consolidated [Abstract]
Total segment Adjusted EBITDA	5,933	5,530
Operating Segments | Acoustics
Reconciliation of Operating Profit (Loss) from Segments to Consolidated [Abstract]
Total segment Adjusted EBITDA	5,778	6,721
Corporate
Reconciliation of Operating Profit (Loss) from Segments to Consolidated [Abstract]
Corporate general and administrative expenses	(2,867)	(3,477)
Interest expense	(7,780)	(8,030)
Depreciation and amortization	(103)	(85)
Corporate share-based compensation	$ (231)	$ (349)

Business Segments, Geographic62

Business Segments, Geographic and Customer Information (Assets by Segment) (Details) - USD ($) $ in Thousands	Mar. 30, 2018	Dec. 31, 2017
Segment Reporting, Asset Reconciling Item [Line Items]
Total assets	$ 563,791	$ 546,323
Total segments
Segment Reporting, Asset Reconciling Item [Line Items]
Total assets	576,098	559,145
Total segments | Finishing
Segment Reporting, Asset Reconciling Item [Line Items]
Total assets	253,253	241,776
Total segments | Components
Segment Reporting, Asset Reconciling Item [Line Items]
Total assets	70,058	72,724
Total segments | Seating
Segment Reporting, Asset Reconciling Item [Line Items]
Total assets	105,830	99,155
Total segments | Acoustics
Segment Reporting, Asset Reconciling Item [Line Items]
Total assets	146,957	145,490
Corporate and eliminations
Segment Reporting, Asset Reconciling Item [Line Items]
Total assets	$ (12,307)	$ (12,822)

Fair Value Measurements (Detail

Fair Value Measurements (Details) - USD ($) $ in Millions	Mar. 30, 2018	Dec. 31, 2017
Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Long-term debt, fair value	$ 398.4	$ 398.4

Commitments and Contingencies (

Commitments and Contingencies (Details) $ in Millions	Mar. 30, 2018USD ($)site	Dec. 31, 2017USD ($)site
Commitments and Contingencies Disclosure [Abstract]
Reserve for environmental loss contingencies | $	$ 1	$ 1
Number of sites with reserves for environmental matters | site	1	1