Jason Industries 10-K/A 13 May 19 2018 FY Annual report (amended) Financial data

Document and Entity Information

Document and Entity Information - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2018	Feb. 26, 2019	Jun. 29, 2018
Document And Entity Information [Abstract]
Entity Registrant Name	Jason Industries, Inc.
Entity Central Index Key	0001579252
Current Fiscal Year End Date	--12-31
Entity Filer Category	Non-accelerated Filer
Document Type	10-K/A
Document Period End Date	Dec. 31, 2018
Document Fiscal Year Focus	2018
Document Fiscal Period Focus	FY
Amendment Flag	true
Amendment Description	The Company is filing this Amendment to its previously filed Annual Report on Form 10-K filed on March 5, 2019 to restate its financial statements for the year ended December 31, 2018. This Amendment No. 1 amends and restates the prevoiusly filed Annual Report in its entirety. Except to reflect the restatement of the financial statements and the related disclosure controls and procedures matters, the information in the Annual Report and this Amendment has not been updated or otherwise changed to reflect any events, conditions or other developments that have occurred or existed since March 5, 2019, the date the Form 10-K was filed. Accordingly, except solely with regard to the restatement and the related disclosure controls and procedures matters, all information in this Amendment speaks only as of March 5, 2019.
Entity Common Stock, Shares Outstanding		27,644,672
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Emerging Growth Company	false
Entity Small Business	false
Entity Shell Company	false
Entity Public Float			$ 41.5

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($) shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Statement of Financial Position [Abstract]
Net sales	$ 612,948	$ 648,616	$ 705,519
Cost of goods sold	486,668	517,764	574,412
Gross profit	126,280	130,852	131,107
Selling and administrative expenses	106,470	103,855	113,797
Impairment charges	0	0	63,285
(Gain) loss on disposals of property, plant and equipment - net	(1,142)	(759)	880
Restructuring	4,458	4,266	7,232
Operating income (loss)	16,494	23,490	(54,087)
Interest expense	(33,437)	(33,089)	(31,843)
Gain on extinguishment of debt	0	2,201	0
Equity income	1,024	952	681
Loss on divestiture	0	(8,730)	0
Other income - net	654	319	900
Loss before income taxes	(15,265)	(14,857)	(84,349)
Tax benefit	(2,105)	(10,384)	(6,296)
Net loss	(13,160)	(4,473)	(78,053)
Less net gain (loss) attributable to noncontrolling interests	0	5	(10,818)
Net loss attributable to Jason Industries	(13,160)	(4,478)	(67,235)
Accretion of preferred stock dividends and redemption premium	4,070	3,783	3,600
Net loss available to common shareholders of Jason Industries	$ (17,230)	$ (8,261)	$ (70,835)
Net loss per share available to common shareholders of Jason Industries:
Basic and diluted (in dollars per share)	$ (0.62)	$ (0.32)	$ (3.15)
Basic and diluted (in shares)	27,595	26,082	22,507

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income (Loss) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Statement of Comprehensive Income [Abstract]
Net loss	$ (13,160)	$ (4,473)	$ (78,053)
Other comprehensive (loss) income:
Employee retirement plan adjustments, net of tax (benefit) expense of ($66), $73, and ($95), respectively	(177)	373	(624)
Foreign currency translation adjustments	(4,555)	10,542	(4,787)
Net change in unrealized gains (losses) on cash flow hedges, net of tax expense (benefit) of $436, $814, and ($659), respectively	1,349	1,317	(1,064)
Total other comprehensive (loss) income	(3,383)	12,232	(6,475)
Comprehensive (loss) income	(16,543)	7,759	(84,528)
Less: Comprehensive income (loss) attributable to noncontrolling interests	0	43	(11,870)
Comprehensive (loss) income attributable to Jason Industries	$ (16,543)	$ 7,716	$ (72,658)

Consolidated Statements of Co_2

Consolidated Statements of Comprehensive Income (Loss) (Parenthetical) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Statement of Comprehensive Income [Abstract]
Pension and other benefit plans, tax	$ (66)	$ 73	$ (95)
Cash flow hedges, tax	$ 436	$ 814	$ (659)

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Current assets
Cash and cash equivalents	$ 58,169	$ 48,887
Accounts receivable - net of allowances for doubtful accounts of $1,812 and $2,959 at 2018 and 2017, respectively	60,559	68,626
Inventories - net	63,747	70,819
Other current assets	13,664	15,655
Total current assets	196,139	203,987
Property, plant and equipment - net	134,869	154,196
Goodwill	44,065	45,142
Other intangible assets - net	116,529	131,499
Other assets - net	11,995	11,499
Total assets	503,597	546,323
Current liabilities
Current portion of long-term debt	6,544	9,704
Accounts payable	47,497	53,668
Accrued compensation and employee benefits	14,452	17,433
Accrued interest	89	276
Other current liabilities	17,281	19,806
Total current liabilities	85,863	100,887
Long-term debt	387,244	391,768
Deferred income taxes	17,725	25,699
Other long-term liabilities	20,548	22,285
Total liabilities	511,380	540,639
Commitments and Contingencies (Note 17)
Shareholders’ (Deficit) Equity
Preferred stock, $0.0001 par value (5,000,000 shares authorized, 40,612 shares issued and outstanding at December 31, 2018, including 794 shares declared on November 1, 2018 and issued on January 1, 2019, 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)	40,612	49,665
Jason Industries common stock, $0.0001 par value (120,000,000 shares authorized, 27,394,978 shares issued and outstanding at December 31, 2018 and 25,966,381 shares issued and outstanding at December 31, 2017)	3	3
Additional paid-in capital	155,533	143,788
Retained deficit	(180,360)	(167,710)
Accumulated other comprehensive loss	(23,571)	(20,062)
Total shareholders’ (deficit) equity	(7,783)	5,684
Total liabilities and shareholders’ (deficit) equity	$ 503,597	$ 546,323

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Dec. 31, 2018	Nov. 01, 2018	Dec. 31, 2017	Nov. 28, 2017
Allowance for doubtful accounts	$ 1,812		$ 2,959
Preferred stock, par value (in dollars per share)	$ 0.0001		$ 0.0001
Preferred stock, shares authorized (in shares)	5,000,000		5,000,000
Preferred stock, shares issued (in shares)	40,612	794	49,665
Preferred stock, shares outstanding (in shares)	40,612		49,665
Preferred stock, shares declared (in shares)		794		968
Common stock, par value (in dollars per share)	$ 0.0001		$ 0.0001
Common stock, shares authorized (in shares)	120,000,000		120,000,000
Common stock, shares issued (in shares)	27,394,978		25,966,381
Common stock, shares outstanding (in shares)	27,394,978		25,966,381

Consolidated Statements of Shar

Consolidated Statements of Shareholders' (Deficit) Equity - USD ($) shares in Thousands, $ in Thousands	Total	Preferred Stock	Common Stock	Additional Paid-In Capital	Retained Deficit	Accumulated Other Comprehensive Loss	Shareholders' (Deficit) Equity Attributable to Jason Industries, Inc.	Noncontrolling Interests
Beginning balance (in shares) at Dec. 31, 2015		45	22,295
Beginning balance at Dec. 31, 2015	$ 84,994	$ 45,000	$ 2	$ 143,533	$ (95,997)	$ (21,456)	$ 71,082	$ 13,912
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Dividends declared (in shares)		1
Dividends declared	(2,701)	$ 899		(3,600)			(2,701)
Share-based compensation (in shares)			149
Share-based compensation	(752)			(752)			(752)
Tax withholding related to vesting of restricted stock units (in shares)			(44)
Tax withholding related to vesting of restricted stock units	(155)			(155)			(155)
Net loss	(78,053)				(67,235)		(67,235)	(10,818)
Employee retirement plan adjustments, net of tax	(624)					(540)	(540)	(84)
Foreign currency translation adjustments	(4,787)					(4,013)	(4,013)	(774)
Net changes in unrealized gains (losses) on cash flow hedges, net of tax	(1,064)					(870)	(870)	(194)
Exchange of common stock (in shares)			2,402
Exchange of common stock of JPHI Holdings, Inc. for common stock of Jason Industries, Inc.	0			5,640		(3,493)	2,147	(2,147)
Ending balance (in shares) at Dec. 31, 2016		46	24,802
Ending balance at Dec. 31, 2016	(3,142)	$ 45,899	$ 2	144,666	(163,232)	(30,372)	(3,037)	(105)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Dividends declared (in shares)		4
Dividends declared	(17)	$ 3,766		(3,783)			(17)
Share-based compensation (in shares)			106
Share-based compensation	1,119			1,119			1,119
Tax withholding related to vesting of restricted stock units (in shares)			(26)
Tax withholding related to vesting of restricted stock units	(35)			(35)			(35)
Net loss	(4,473)				(4,478)		(4,478)	5
Employee retirement plan adjustments, net of tax	373					373	373
Foreign currency translation adjustments	10,542					10,506	10,506	36
Net changes in unrealized gains (losses) on cash flow hedges, net of tax	1,317					1,315	1,315	2
Exchange of common stock (in shares)			1,084
Exchange of common stock of JPHI Holdings, Inc. for common stock of Jason Industries, Inc.	0		$ 1	1,821		(1,884)	(62)	62
Ending balance (in shares) at Dec. 31, 2017		50	25,966
Ending balance at Dec. 31, 2017	5,684	$ 49,665	$ 3	143,788	(167,710)	(20,062)	5,684	0
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Cumulative impact of accounting changes	384				510	(126)	384
Beginning balance (in shares) at Dec. 31, 2017		50	25,966
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 (in shares)		3
Dividends declared	(10)	$ 3,083		(3,093)			(10)
Share-based compensation (in shares)			36
Share-based compensation	2,709			2,709			2,709
Tax withholding related to vesting of restricted stock units (in shares)			(3)
Tax withholding related to vesting of restricted stock units	(7)			(7)			(7)
Net loss	(13,160)				(13,160)		(13,160)
Employee retirement plan adjustments, net of tax	(177)					(177)	(177)
Foreign currency translation adjustments	(4,555)					(4,555)	(4,555)
Net changes in unrealized gains (losses) on cash flow hedges, net of tax	1,349					1,349	1,349
Exchange of common stock (in shares)		(12)	1,396
Exchange of common stock of JPHI Holdings, Inc. for common stock of Jason Industries, Inc.	0	$ (12,136)		12,136			0
Ending balance (in shares) at Dec. 31, 2018		41	27,395
Ending balance at Dec. 31, 2018	$ (7,783)	$ 40,612	$ 3	$ 155,533	$ (180,360)	$ (23,571)	$ (7,783)	$ 0

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Cash flows from operating activities
Net loss	$ (13,160)	$ (4,473)	$ (78,053)
Adjustments to reconcile net loss to net cash provided by operating activities:
Depreciation	28,356	26,260	31,120
Amortization of intangible assets	14,248	12,674	12,921
Amortization of deferred financing costs and debt discount	2,937	2,943	3,008
Impairment charges	0	0	63,285
Equity income	(1,024)	(952)	(681)
Deferred income taxes	(7,995)	(17,345)	(14,112)
(Gain) loss on disposals of property, plant and equipment - net	(1,142)	(759)	880
Gain on extinguishment of debt	0	(2,201)	0
Loss on divestiture	0	8,730	0
Transaction fees on divestiture	0	(932)	0
Dividends from joint ventures	833	0	2,068
Share-based compensation	2,709	1,119	(752)
Net increase (decrease) in cash due to changes in:
Accounts receivable	7,454	6,997	(85)
Inventories	5,750	3,804	5,862
Other current assets	2,819	1,464	7,346
Accounts payable	(6,015)	(7,897)	5,886
Accrued compensation and employee benefits	(2,710)	5,946	(5,449)
Accrued interest	(187)	98	117
Accrued income taxes	(1,221)	473	2,263
Other - net	(1,895)	(5,858)	(507)
Total adjustments	42,917	34,564	113,170
Net cash provided by operating activities	29,757	30,091	35,117
Cash flows from investing activities
Proceeds from disposals of property, plant and equipment	3,531	8,809	3,413
Payments for property, plant and equipment	(13,753)	(15,873)	(19,780)
Proceeds from divestitures, net of cash divested and debt assumed by buyer	0	7,883	0
Acquisitions of patents	(152)	(104)	(86)
Net cash (used in) provided by investing activities	(10,374)	715	(16,453)
Cash flows from financing activities
Payments of deferred financing costs	(649)	0	0
Payments of First and Second Lien term loans	(5,600)	(21,826)	(3,100)
Proceeds from other long-term debt	3,387	8,596	10,150
Payments of other long-term debt	(7,076)	(10,816)	(16,138)
Value added tax collected on building sale	694	0	0
Payments of preferred stock dividends	(15)	(12)	(3,600)
Other financing activities - net	(7)	(220)	(155)
Net cash used in financing activities	(9,266)	(24,278)	(12,843)
Effect of exchange rate changes on cash and cash equivalents	(835)	1,498	(904)
Net increase in cash and cash equivalents	9,282	8,026	4,917
Cash and cash equivalents, beginning of period	48,887	40,861	35,944
Cash and cash equivalents, end of period	58,169	48,887	40,861
Supplemental disclosure of cash flow information
Interest	30,687	30,242	28,717
Income taxes, net of refunds	6,480	6,843	7,163
Noncash Investing and Financing Items [Abstract]
Property, plant and equipment acquired through additional liabilities	1,451	1,179	1,891
Accretion of preferred stock dividends	2	6	1
Non-cash preferred stock created from dividends declared	3,083	3,766	899
Exchange of common stock of JPHI Holdings, Inc. for common stock of Jason Industries, Inc.	0	0	0
Exchange of common stock of JPHI Holdings, Inc. for common stock of Jason Industries, Inc.	12,136	0	0
Buyer assumption of debt from divestiture	0	2,950	0
Shareholders' (Deficit) Equity Attributable to Jason Industries, Inc.
Cash flows from operating activities
Net loss	(13,160)	(4,478)	(67,235)
Noncash Investing and Financing Items [Abstract]
Exchange of common stock of JPHI Holdings, Inc. for common stock of Jason Industries, Inc.	$ 0	$ 62	$ (2,147)

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2018
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	1. Summary of Significant Accounting Policies Description of business: Jason Industries, Inc. and its subsidiaries (collectively, the “Company”) is a global industrial manufacturing company with four reportable segments: finishing, components, seating and acoustics. The segments have operations within the United States and 13 foreign countries. The Company’s finishing segment focuses on the production of industrial brushes, polishing buffs and compounds, and abrasives that are used in a broad range of industrial and infrastructure applications. The components segment is a diversified manufacturer of expanded and perforated metal components and slip resistant surfaces. 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 primarily for the automotive industry. Basis of presentation: The Company’s fiscal year ends on December 31 . Throughout the year, the Company reports its results using a fiscal calendar whereby each three month quarterly reporting period is approximately thirteen weeks in length and ends on a Friday. The exceptions are the first quarter, which begins on January 1 , and the fourth quarter, which ends on December 31 . For 2018 , the Company’s fiscal quarters were comprised of the three months ended 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 . Principles of consolidation: The consolidated financial statements included herein have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”) pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”). The consolidated financial statements include the accounts of all wholly-owned subsidiaries. All significant intercompany transactions and balances have been eliminated. Investments in partially owned affiliates are accounted for using the equity method when the Company’s interest is between 20% and 50% and the Company does not have a controlling interest, yet maintains significant influence. Cash and cash equivalents: The Company considers all highly liquid investments with an original maturity of three months or less at the date of purchase to be cash equivalents. At December 31, 2018 and 2017 , book overdrafts of approximately $0.2 million and $4.7 million , respectively, are included in accounts payable within the accompanying consolidated balance sheets. These amounts are held in accounts in which the Company has no right of offset with other cash balances. Accounts receivable: The Company evaluates collectability of its receivables and establishes the allowance for doubtful accounts based on a combination of specific customer circumstances and historical write-off experience. Credit is extended to customers based upon an evaluation of their financial position. Generally, advance payment is not required. Credit losses are provided for in the consolidated financial statements and consistently have been within management’s expectations. Inventories: Inventories are comprised of material, direct labor and manufacturing overhead, and are valued at the lower of cost or net realizable value and adjusted for the value of inventory that is estimated to be excess, obsolete or otherwise unmarketable. The estimation of excess, obsolete and unmarketable inventory is based on a variety of factors, including material or product age, estimated usage and estimated market demand. The first-in, first-out (“FIFO”) method is used to determine cost for all of the Company’s inventories. Property, plant and equipment: Property, plant and equipment are stated at cost. Depreciation generally occurs using the straight-line method over 2 to 40 years for buildings and improvements and 2 to 10 years for machinery and equipment. Leasehold improvements are amortized over the lesser of the term of the respective leases and the useful life of the related improvement using the straight-line method. The Company uses accelerated depreciation methods for income tax purposes. Expenditures which substantially increase value or extend useful lives are capitalized. Expenditures for maintenance and repairs are charged to operations as incurred. The Company records gains and losses on the disposition or retirement of property, plant and equipment based on the net book value and any proceeds received. Long-lived assets: Long-lived assets to be held and used are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount may not be recoverable based upon an estimate of the related future undiscounted cash flows. When required, impairment losses on assets to be held and used are recognized based on the fair value of the asset as compared to its carrying value. Long-lived assets to be disposed of by sale are reported at the lower of carrying amount or fair value less cost to sell. The Company conducts its long-lived asset impairment reviews at the lowest level in which identifiable cash flows are largely independent of cash flows of other assets and liabilities. Amortization is recorded for other intangible assets with determinable lives. Patents, customer relationships, and trademarks and other intangible assets are amortized on a straight-line basis over their estimated useful lives of 7 years, 10 to 15 years, and 5 to 18 years, respectively. Goodwill: Goodwill reflects the cost of an acquisition in excess of the aggregate fair value assigned to identifiable net assets acquired. Goodwill is assessed for impairment at least annually and as triggering events or indicators of potential impairment occur. The Company performs its annual impairment test in the fourth quarter of its fiscal year. Goodwill has been assigned to reporting units for purposes of impairment testing based upon the relative fair value of the asset to each reporting unit. Impairment of goodwill is measured by comparing the fair value of a reporting unit to the carrying value of the reporting unit, including goodwill. The estimated fair value represents the amount at which a reporting unit could be bought or sold in a current transaction between willing parties on an arms-length basis. In estimating the fair value, the Company uses a discounted cash flow model, which is dependent on a number of assumptions including estimated future revenues and expenses, weighted average cost of capital, capital expenditures and other variables. The Company also uses a market approach, in which the fair values of comparable public companies are used in determining an estimated fair value for each reporting unit. If the carrying amount of the reporting unit exceeds the estimated fair value of the reporting unit, an impairment loss is recognized in an amount equal to that excess, not to exceed the carrying amount of the goodwill. The Company is subject to financial statement risk in the event that goodwill becomes impaired. See Note 8 , “ Goodwill and Other Intangible Assets ” for further discussion regarding the results of the Company’s goodwill impairment testing. Investments in partially-owned affiliates: The Company has investments in joint ventures located in Asia. These joint ventures are part of the finishing segment and are accounted for using the equity method of accounting. As of December 31, 2018 and 2017 , the Company’s investment in these joint ventures was $6.3 million and $6.1 million , respectively, and is included in other assets-net in the consolidated balance sheets. Equity income is presented separately on the consolidated statements of operations. Income taxes: The provision for income taxes includes federal, state, local and foreign taxes on income. Deferred taxes are recorded for the expected future tax consequences of temporary differences between the financial statement carrying amounts and the tax bases of assets and liabilities, and net operating loss and credit carryforwards available to offset future taxable income. Future tax benefits are recognized to the extent that realization of those benefits is considered to be more likely than not. A valuation allowance is provided for net deferred tax assets when it is more likely than not that the Company will not realize the benefit of such net assets. The Company recognizes interest and penalties related to unrecognized tax benefits in income tax expense. Share-based payments: The Company recognizes expense related to share-based payment transactions in which it receives employee services in exchange for equity instruments of the Company that may be settled by the issuance of such equity instruments. Share-based compensation cost for restricted stock units (“RSUs”) is measured based on the closing fair market value of the Company’s common stock on the date of grant. The Company recognizes share-based compensation cost over the award’s requisite service period on a straight-line basis for time-based RSUs and on a graded basis for RSUs that are contingent on the achievement of performance conditions. Forfeitures are recognized within compensation expense in the period the forfeitures are incurred. The Company recognizes a tax (provision)/benefit from share-based compensation (income)/expense in the consolidated statements of operations in the period the share-based compensation (income)/expense is incurred. See Note 12 , “ Share-Based Compensation ” for further information regarding share-based compensation. Fair value of financial instruments: Current accounting guidance defines fair value as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants. It also specifies a fair value hierarchy based upon the observability of inputs used in valuation techniques. Observable inputs (highest level) reflect market data obtained from independent sources, while unobservable inputs (lowest level) reflect internally developed market assumptions. In accordance with the guidance, fair value measurements are classified under the following hierarchy: • Level 1 — Quoted prices for identical instruments in active markets. • Level 2 — Quoted prices for similar instruments in active markets; quoted prices for identical or similar instruments in markets that are not active; and model-derived valuations in which all significant inputs or significant value-drivers are observable in active markets. • Level 3 — Model-derived valuations in which one or more significant inputs or significant value-drivers are unobservable. Fair value measurements are classified according to the lowest level input or value-driver that is significant to the valuation. A measurement may therefore be classified within Level 3 even though there may be significant inputs that are readily observable. The carrying amounts within the accompanying consolidated balance sheets for cash and cash equivalents, accounts receivable and accounts payable approximate fair value due to the short-term maturity of these instruments. The Company assessed the amounts recorded under revolving loans, if any, and long-term debt and determined that the fair value of total debt was approximately $387.4 million and $398.4 million as of December 31, 2018 and 2017 , respectively. The Company considers the inputs related to these estimations to be Level 2 fair value measurements as they are primarily based on quoted prices for the Company’s Senior Secured Credit Facility. The valuation of the Company’s derivative financial instruments is determined using widely accepted valuation techniques, including discounted cash flow analysis on the expected cash flows of each derivative. This analysis reflects the contractual terms of the derivatives, including the period to maturity, and uses observable market-based inputs, including interest rate curves. The Company has determined that the lowest level of the inputs used to value its derivatives fall within Level 2 of the fair value hierarchy and therefore the Company’s derivatives are classified within Level 2. See Note 9 , “ Debt and Hedging Instruments ” for further information regarding derivatives held by the Company. Employee Benefit Plans: The Company recognizes pension and post-retirement benefit income and expense and assets and obligations that are based on actuarial valuations using a December 31 measurement date and that include key assumptions regarding discount rates, expected returns on plan assets, retirement and mortality rates, future compensation increases, and health care cost trend rates. The Company reviews actuarial assumptions on an annual basis and makes modifications based on current rates and trends when appropriate. As required by GAAP, the effects of the modifications are recorded currently or amortized over future periods. Derivative financial instruments: The Company recognizes all derivative financial instruments in the consolidated financial statements at fair value regardless of the purpose or intent for holding the instrument. Changes in the fair value of derivative financial instruments are either recognized periodically in income or in equity as a component of comprehensive income (loss) depending on whether the derivative financial instrument qualifies for hedge accounting, and if so, whether it qualifies as a fair value hedge or cash flow hedge. Generally, changes in fair values of derivatives accounted for as fair value hedges are recorded in income along with the portions of the changes in the fair values of the hedged items that relate to the hedged risks. Changes in fair values of derivatives accounted for as cash flow hedges, to the extent they are effective as hedges, are recorded in other comprehensive (loss) income, net of deferred income taxes. Changes in fair value of derivatives not qualifying as hedges are reported in income. Cash flows from derivatives that are accounted for as cash flow or fair value hedges are included in the consolidated statements of cash flows in the same category as the item being hedged. The Company’s policy is to enter into derivatives with creditworthy institutions and not to enter into such derivatives for speculative purposes. See Note 9 , “ Debt and Hedging Instruments ” for further information regarding derivatives held by the Company. Foreign currency translation: Assets and liabilities of the Company’s foreign subsidiaries, whose respective functional currencies are other than the U.S. dollar, are translated at year-end exchange rates while revenues and expenses are translated at average exchange rates. Resultant gains and losses are reflected within accumulated other comprehensive loss within the accompanying consolidated statements of shareholders’ (deficit) equity. Other comprehensive (loss) income: Other comprehensive (loss) income includes disclosure of financial information that historically has not been recognized in the calculation of net (loss) income. The Company’s other comprehensive income (loss) includes the change in unrecognized prior service costs on pension and other postretirement obligations, foreign currency translation, and fair value adjustments related to derivative instruments. Pre-production costs related to long-term supply arrangements: The Company’s policy for engineering, research and development, and other design and development costs related to products that will be sold under long-term supply arrangements requires such costs to be expensed as incurred. Costs for molds, dies, and other tools used to manufacture products that will be sold under long-term supply arrangements are capitalized if the Company has title to the assets or when customer reimbursement is assured. Revenue recognition: 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 consolidated statement of operations. 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 subject 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 standalone 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, if payment of consideration in one contract is dependent on performance of the other contract, or if 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 year ended December 31, 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 year ended December 31, 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 Accounting Standards Codification (“ASC”) 460, “ Guarantees ”, based on an evaluation of historical warranty experience and management’s estimate of the level of future claims. Insurance proceeds: The Company maintains property and business interruption insurance coverage to mitigate the risk of incremental costs and/or lost revenues or profit margins resulting from disruption of business activities, whether at our own facility or that of a supplier. The Company records the incremental costs associated with such events as incurred and the related insurance recovery proceeds when deemed probable and collectible in the case of claims for direct cost recovery and when earned and realizable in the case of claims for business interruption related to lost revenues or profit margins. The incremental costs incurred as well as any associated insurance recoveries for covered events are recorded within operating income in the consolidated statements of operations. During 2018, the Company experienced a force majeure incident at a supplier in the seating segment that resulted in incremental costs to maintain production and lost revenues during the disruption period. As a result of this event, the Company received $2.2 million of insurance claims proceeds which were recorded as a component of cost of goods sold within the consolidated statement of operations. Research and development costs: Research and development costs consist of engineering and development resources and are expensed as incurred. Such costs incurred in the development of new products or significant improvements to existing products were $3.2 million in the year ended December 31, 2018 , $3.6 million in the year ended December 31, 2017 , and $4.2 million in the year ended December 31, 2016 . Advertising costs: Advertising costs are charged to selling and administrative expenses as incurred and were $1.6 million in the year ended December 31, 2018 , $1.8 million in the year ended December 31, 2017 , and $1.9 million in the year ended December 31, 2016 . Use of estimates: The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Concentration risks: The Company’s operations are geographically dispersed and it has a diverse customer base. Management believes bad debt losses resulting from default by a single customer, or defaults by customers in any depressed region or business sector, would not have a material effect on the Company’s financial position, results of operations or cash flows. During the years ended December 31, 2018 , 2017 , and 2016 the Company had no individual customers at or above 10% of consolidated net sales. At December 31, 2018 , one customer accounted for greater than 10% of the Company’s consolidated accounts receivable balance; this customer accounted for 10% of the consolidated balance and is served by the acoustics segment. At December 31, 2017 , one customer accounted for greater than 10% of the Company’s consolidated accounts receivable balance; this customer accounted for 13% of the consolidated balance and is served by the acoustics segment. 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 outlined a single comprehensive model for entities to use in accounting for revenue arising from contracts with customers and superseded most previous revenue recognition guidance, including industry-specific guidance. See above for discussion on our revenue recognition accounting policy and 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 enhanced the reporting model for financial instruments, which includes amendments to address aspects of recognition, measurement, presentation and disclosure. The amendment to the standard was 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 was effective for interim periods beginning after June 15, 2018. The Company adopted both standards effective January 1, 2018 and determined that there was no impact on its consolidated financial statements. In October 2016, the FASB issued ASU 2016-16, “ Income Taxes (Topic 740): Intra-Entity Transfers of Assets Other Than Inventory ” (“ASU 2016-16”). ASU 2016-16 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 was effective for annual periods beginning after December 15, 2017 and required 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 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 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. The adoption of ASU 2017-07 did not have a significant impact on the Company’s consolidated financial statements. 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. 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 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 was effective upon issuance and accordingly, the Company has applied the guidance from this update within its consolidated financial statements. See Note 14 , “ Income Taxes ” for further discussion regarding the Company’s application of this standard. In August 2018, the FASB issued ASU 2018-13, “ Fair Value Measurement (Topic 820): Disclosure Framework-Changes to the Disclosure Requirements for Fair Value Measurement ” (“ASU 2018-13”). ASU 2018-13 modifies certain disclosures on fair value measurements, such as eliminating disclosure requirements for transfers between Level 1 and Level 2 of the fair value hierarchy and an explanation for the transfer between levels and adding new disclosure requirements for Level 3 measurements. The standard is effective for interim and annual reporting periods beginning after December 15, 2019, with early adoption permitted. The Company adopted ASU 2018-13 effective June 30, 2018. The adoption of this guidance did not have an impact on the Company’s consolidated financial statements or the related fair value disclosures within the accompanying notes. In August 2018, the FASB issued ASU 2018-15, “ Intangibles—Goodwill and Other—Internal-Use Software (Subtopic 350-40): Customer’s Accounting for Implementation Costs Incurred in a Cloud Computing Arrangement That Is a Service Contract ” (“ASU 2018-15”). ASU 2018-15 aligns the requirements for capitalizing implementation costs incurred in a hosting arrangement that is a service contract with the requirements for capitalizing implementation costs incurred to develop or obtain internal-use software. The standard is effective for interim and annual reporting periods beginning after December 15, 2019, with early adoption permitted. The Company early adopted this standard effective September 29, 2018 on a prospective basis, and there was no impact to the consolidated financial statements as of and for the year ended December 31, 2018 as a result of the adoption of this standard. 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. In 2018, the FASB issued additional ASUs related to ASU 2016-02, which simplify and provide additional guidance to companies for implementation of the standard. 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. This standard must be applied using a modified retrospective approach, which requires recognition and measurement of leases at either the beginning of the earliest period presented or the date of adoption, with certain practical expedients available. During the fourth quarter of 2018, the Company finalized the inventory of lease contracts, implemented a lease contract accounting system, drafted lease accounting policies and procedures and concluded on certain technical accounting implications of the new standard, including the election of practical expedients related to the adoption of the new standard, discount rates and embedded lease contracts. The Company estimates that the impact of adopting ASU 2016-02 will result in recording of a righ

Restatement of Previously Repor

Restatement of Previously Reported Financial Information	12 Months Ended
	Dec. 31, 2018
Accounting Changes and Error Corrections [Abstract]
Restatement of Previously Reported Financial Information	2. Restatement of Previously Reported Financial Information During the first quarter of 2019, the Company identified an error in the income tax provision presented within the consolidated financial statement of operations for the year ended December 31, 2018 and deferred income taxes presented within the consolidated balance sheet as of December 31, 2018. The Company recorded a valuation allowance in 2018 for deferred tax assets related to disallowed interest expense deduction carryforwards under Internal Revenue Code Section 163(j) which was not appropriate in accordance with ASC 740, Income Taxes, as management has determined that the deferred tax assets were more likely than not to be realized. As a result of this error, the tax provision and deferred income tax liabilities were overstated by $6.2 million within the consolidated statement of operations and consolidated balance sheet. As a result of this income tax error, which materially misstated the previously issued 2018 financial statements, the consolidated financial statements of the Company as of and for the year ended December 31, 2018 have been restated. Amounts throughout the consolidated financial statements and notes thereto have been adjusted to incorporate the restated amounts, where applicable. The impact of the required correction to the consolidated statement of operations and comprehensive loss were as follows: For the Year Ended December 31, 2018 As Reported Adjustments As Restated Tax provision (benefit) $ 4,052 $ (6,157 ) $ (2,105 ) Net loss (19,317 ) 6,157 (13,160 ) Net loss attributable to Jason Industries (19,317 ) 6,157 (13,160 ) Net loss available to common shareholders of Jason Industries (23,387 ) 6,157 (17,230 ) Net loss per share available to common shareholders of Jason Industries: Basic and diluted $ (0.85 ) $ 0.23 $ (0.62 ) Comprehensive loss (22,700 ) 6,157 (16,543 ) Comprehensive loss attributable to Jason Industries (22,700 ) 6,157 (16,543 ) The impact of the required correction to the consolidated balance sheet was as follows: December 31, 2018 As Reported Adjustments As Restated Deferred income taxes $ 23,882 $ (6,157 ) $ 17,725 Total liabilities 517,537 (6,157 ) 511,380 Retained deficit (186,517 ) 6,157 (180,360 ) Total shareholders' deficit (13,940 ) 6,157 (7,783 ) The above restatement did not impact total net cash provided by (used in) operating, investing or financing activities within the consolidated statements of cash flows for any previous period. Other than the adjustments to net loss for the year ended December 31, 2018, which impacted recorded retained deficit and total shareholders' deficit, there were no other impacts to the consolidated statements of shareholders' (deficit) equity. There was no impact to the Company's previously reported segment Adjusted EBITDA for the year ended December 31, 2018.

Net Sales

Net Sales	12 Months Ended
	Dec. 31, 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 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. The cumulative impact of adopting the new standard on the consolidated financial statements was recorded as a decrease to the opening retained deficit of $0.1 million as of January 1, 2018. Refer to Note 1 , “ Summary of Significant Accounting Policies ” for description of our revenue recognition accounting policy. Revenue Disaggregation The finishing segment operates principally as a provider of industrial brushes, polishing buffs and compounds, and abrasive products that are used in a broad range of industrial and infrastructure applications.The components segment operates principally as a component Original Equipment Manufacturer (“OEM”) within the rail and general industrial markets. 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 year ended December 31, 2018 . The seating segment operates principally as a seating OEM within the motorcycle, lawn and turf care, industrial, agriculture, construction, and power sports markets. The acoustics segment operates principally as an automotive OEM and Tier-1 supplier. 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 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: For the Year Ended December 31, 2018 Finishing Components Seating Acoustics Total United States $ 68,384 $ 83,028 $ 154,223 $ 123,422 $ 429,057 Europe 126,564 — 6,099 — 132,663 Mexico 8,762 — — 38,539 47,301 Other 3,927 — — — 3,927 Total $ 207,637 $ 83,028 $ 160,322 $ 161,961 $ 612,948 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 that intends to resell the products to the end consumer. The following table summarizes net sales disaggregated by sales channel and reportable segment: For the Year Ended December 31, 2018 Finishing Components Seating Acoustics Total Direct $ 112,047 $ 80,198 $ 156,311 $ 161,961 $ 510,517 Distribution 95,590 2,830 4,011 — 102,431 Total $ 207,637 $ 83,028 $ 160,322 $ 161,961 $ 612,948

Divestiture

Divestiture	12 Months Ended
	Dec. 31, 2018
Discontinued Operations and Disposal Groups [Abstract]
Divestiture	4. Divestiture On August 30, 2017, the Company completed the divestiture of its European operations within the acoustics segment located in Germany (“Acoustics Europe”) for a net purchase price of $8.1 million , which included cash of $0.2 million , long-term debt assumed by the buyer of $3.0 million and other purchase price adjustments. The divestiture resulted in an $8.7 million pre-tax loss. Acoustics Europe had net sales of $32.9 million for the year ended December 31, 2016 and $22.9 million for the eight months ended August 30, 2017, the date of closing. The Company determined that the divestiture did not represent a strategic shift that would have a major effect on the Company’s operations and financial results and as such, has continued to report the results of Acoustics Europe within continuing operations in the consolidated statements of operations.

Restructuring Costs

Restructuring Costs	12 Months Ended
	Dec. 31, 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 the years ended December 31, 2016 , 2017 and 2018 and are expected to be completed by the end of 2019. The following table presents the restructuring costs recognized by the Company under the 2016 program by reportable segment. The other costs incurred under the 2016 program for the year ended December 31, 2018 primarily include charges related to the consolidation of two U.S. plants within the components segment, the consolidation of two U.S. plants within the acoustics segment, and the closure of the U.K. plant within the seating segment, partially offset by a reduction in expense as a result of the statute of limitations expiring on unasserted employment matter claims in Brazil within the finishing segment. The other costs incurred under the 2016 program for the year ended December 31, 2017 primarily include charges related to the consolidation of two U.S. plants within the components segment, exit costs related to the wind down of the finishing segment’s facility in Brazil and the consolidation of two U.S. plants within the finishing segment. The other costs incurred under the 2016 program for the year ended December 31, 2016 primarily include charges related to the closure of a facility within the components segment and a loss contingency for certain employment matters claims associated with the wind down of the finishing segment’s Brazil facility. Based on the announced restructuring actions to date, the Company expects to incur a total of approximately $16.3 million under the 2016 program. Restructuring costs are presented separately on the consolidated statements of operations. 2016 Program Finishing Components Seating Acoustics Corporate Total Restructuring charges - year ended December 31, 2018: Severance costs $ 314 $ 212 $ 235 $ 138 $ — $ 899 Lease termination costs (4 ) — — — — (4 ) Other costs 165 710 167 2,521 — 3,563 Total $ 475 $ 922 $ 402 $ 2,659 $ — $ 4,458 Restructuring charges - year ended December 31, 2017: Severance costs $ 1,178 $ 58 $ (17 ) $ (38 ) $ (9 ) $ 1,172 Lease termination costs 88 — — 172 — 260 Other costs 1,235 1,276 — 323 — 2,834 Total $ 2,501 $ 1,334 $ (17 ) $ 457 $ (9 ) $ 4,266 Restructuring charges - year ended December 31, 2016: Severance costs $ 3,287 $ 378 $ 76 $ 977 $ 597 $ 5,315 Lease termination costs 344 — — — — 344 Other costs 1,003 514 — 56 — 1,573 Total $ 4,634 $ 892 $ 76 $ 1,033 $ 597 $ 7,232 The following table presents the cumulative 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 December 31, 2018 . Finishing Components Seating Acoustics Corporate Total Cumulative restructuring charges - 2016 Program: Severance costs $ 4,779 $ 648 $ 294 $ 1,077 $ 588 $ 7,386 Lease termination costs 428 — — 172 — 600 Other costs 2,403 2,500 167 2,900 — 7,970 Total $ 7,610 $ 3,148 $ 461 $ 4,149 $ 588 $ 15,956 In addition to the restructuring costs described above, the Company incurred for the year ended December 31, 2018, approximately $1.4 million of accelerated depreciation expense related to the closure of the Richmond, Indiana facility in the acoustics segment. For the year ended December 31, 2016, the Company incurred approximately $1.4 million of additional charges related to the wind down of the finishing segment’s Brazil location, which included $0.7 million of accelerated depreciation of property, plant and equipment - net and $0.7 million of charges to reduce inventory balances, respectively, to decrease such balances to their estimated net realizable values. In both periods, these costs were presented within cost of goods sold within the consolidated statements of operations. The following table represents the restructuring liabilities for the 2016 program: Severance Lease Other costs Total Balance - December 31, 2016 $ 1,281 $ 333 $ 1,085 $ 2,699 Current period restructuring charges 1,172 260 2,834 4,266 Cash payments (1,589 ) (528 ) (2,830 ) (4,947 ) Foreign currency impact 43 11 (10 ) 44 Balance - December 31, 2017 $ 907 $ 76 $ 1,079 $ 2,062 Current period restructuring charges 899 (4 ) 3,563 4,458 Cash payments (1,310 ) (70 ) (4,277 ) (5,657 ) Foreign currency impact (39 ) (2 ) (40 ) (81 ) Balance - December 31, 2018 $ 457 $ — $ 325 $ 782 At December 31, 2018 and December 31, 2017 , the restructuring liabilities were classified as other current liabilities on the consolidated balance sheets. At December 31, 2018 , the accrual for other costs primarily relates to the consolidation of two U.S. plants within the acoustics segment. At December 31, 2017 , the accrual for other costs primarily related to certain employment matter claims within the finishing segment.

Inventories

Inventories	12 Months Ended
	Dec. 31, 2018
Inventory Disclosure [Abstract]
Inventories	6. Inventories Inventories at December 31, 2018 and December 31, 2017 consisted of the following: December 31, 2018 December 31, 2017 Raw material $ 31,501 $ 35,925 Work-in-process 3,672 4,375 Finished goods 28,574 30,519 Total inventories $ 63,747 $ 70,819

Property, Plant and Equipment

Property, Plant and Equipment	12 Months Ended
	Dec. 31, 2018
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment	7. Property, Plant and Equipment Property, plant and equipment at December 31, 2018 and December 31, 2017 consisted of the following: December 31, 2018 December 31, 2017 Land and improvements $ 5,457 $ 6,556 Buildings and improvements 32,384 33,161 Machinery and equipment 203,237 191,903 Construction-in-progress 6,197 10,710 247,275 242,330 Less: Accumulated depreciation (112,406 ) (88,134 ) Property, plant and equipment, net $ 134,869 $ 154,196 For the year ended December 31, 2018, the Company recorded a $1.3 million gain on disposal of property, plant and equipment - net for the sale of a building related to the closure of the seating segment’s U.K. facility. In connection with the sale, the Company collected $0.7 million of value-added tax which is to be remitted to the relevant tax authorities in the first quarter of 2019 and is included within cash flows provided by financing activities within the consolidated statement of cash flows.

Goodwill and Other Intangible A

Goodwill and Other Intangible Assets	12 Months Ended
	Dec. 31, 2018
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill and Other Intangible Assets	8. Goodwill and Other Intangible Assets Goodwill Changes in the carrying amount of goodwill, all of which is within the Company’s finishing segment, were as follows: Balance as of December 31, 2016 $ 42,157 Foreign currency impact 2,985 Balance as of December 31, 2017 $ 45,142 Foreign currency impact (1,077 ) Balance as of December 31, 2018 $ 44,065 At December 31, 2018 and December 31, 2017 , accumulated goodwill impairment losses were $122.1 million , primarily due to $58.8 million related to the seating reporting unit, $29.8 million related to the acoustics reporting unit, and $33.2 million related to the components reporting unit. Fiscal 2018 and 2017 Impairment Assessment The Company performed its annual goodwill impairment tests in the fourth quarters of 2018 and 2017 and determined that the fair value of the finishing reporting unit, the only reporting unit with a recorded goodwill balance, exceeded the carrying value of the reporting unit by over 15% in each year. In connection with the goodwill impairment test, the Company engaged a third-party valuation firm to assist management with determining the fair value estimate for the reporting unit. The fair value of the reporting unit is determined using a weighted average of an income approach primarily based on the Company’s three year strategic plan and a market approach based on implied valuation multiples of public company peer groups for the reporting unit. Both approaches are generally deemed equally relevant in determining reporting unit enterprise value, and as a result, weightings of 50 percent were used for each. This fair value determination was categorized as Level 3 in the fair value hierarchy. In connection with obtaining an independent third-party valuation, management provided certain information and assumptions that were utilized in the fair value calculation. Significant assumptions used in determining reporting unit fair value include forecasted cash flows, revenue growth rates, adjusted EBITDA margins, weighted average cost of capital (discount rate), assumed tax treatment of a future sale of the reporting unit, terminal growth rates, capital expenditures, sales and EBITDA multiples used in the market approach, and the weighting of the income and market approaches. A change in any of these assumptions, individually or in the aggregate, or future financial performance that is below management expectations may result in the carrying value of this reporting unit exceeding its fair value, and goodwill and amortizable intangible assets could be impaired. Fiscal 2016 Impairment Assessment In performing the first step of the annual goodwill impairment test in the fourth quarter of 2016 (performed prior to the adoption of ASU 2017-04 “ Intangibles-Goodwill and Other (Topic 350): Simplifying the Test for Goodwill Impairment ”), the Company determined that the estimated fair values of the acoustics and components reporting units were lower than the carrying values of the respective reporting units, requiring further analysis under the second step of the impairment test. The decline in the estimated fair value of the acoustics reporting unit was primarily due to lower long-term revenue growth expectations resulting from the strategic review of capital allocation and investment priorities as compared to the Company’s prior growth plan for the business. The fair value of the acoustics reporting unit was also negatively impacted by a projected cyclical decline in the North American automotive industry end-market. The decline in the estimated fair value of the components reporting unit was primarily due to lower long-term revenue expectations resulting from the annual budgeting and strategic planning process as compared to the Company’s prior plan for the business, primarily due to projected longer-term weakness in the rail end-market. In performing the second step of the impairment testing, the Company performed a theoretical purchase price allocation for the acoustics and components reporting units to determine the implied fair values of goodwill which were compared to the recorded amounts of goodwill for each reporting unit. Upon completion of the second step of the goodwill impairment test, the Company recorded non-cash goodwill impairment charges of $63.0 million , representing full goodwill impairments of $29.8 million and $33.2 million in the acoustics and components reporting units, respectively. The goodwill impairment charges are recorded as impairment charges in the consolidated statements of operations. In connection with the goodwill impairment tests in 2016, the Company engaged a third-party valuation firm to assist management with determining fair value estimates for the reporting units in the goodwill impairment test. In 2016, the third-party valuation firm was also involved in assisting management in estimating fair values of tangible and intangible assets used in the second step of the goodwill impairment test. In connection with obtaining an independent third-party valuation, management provided certain information and assumptions that were utilized in the fair value calculation. Significant assumptions used in determining reporting unit fair value included forecasted cash flows, revenue growth rates, adjusted EBITDA margins, weighted average cost of capital (discount rate), assumed tax treatment of a future sale of the reporting unit, terminal growth rates, capital expenditures, sales and EBITDA multiples used in the market approach, and the weighting of the income and market approaches. The fair values of the reporting units were determined using a weighted average of an income approach primarily based on the Company’s three year strategic plan and a market approach based on implied valuation multiples of public company peer groups for each reporting unit. Both approaches were deemed equally relevant in determining reporting unit enterprise value, and as a result, weightings of 50 percent were used for each. This fair value determination was categorized as Level 3 in the fair value hierarchy. Other Intangible Assets The Company’s other amortizable intangible assets consisted of the following: December 31, 2018 December 31, 2017 Gross Carrying Amount Accumulated Amortization Net Gross Carrying Amount Accumulated Amortization Net Patents $ 2,038 $ (1,018 ) $ 1,020 $ 1,985 $ (671 ) $ 1,314 Customer relationships 105,539 (30,634 ) 74,905 110,210 (24,775 ) 85,435 Trademarks and other intangibles 56,405 (15,801 ) 40,604 57,373 (12,623 ) 44,750 Total amortized other intangible assets $ 163,982 $ (47,453 ) $ 116,529 $ 169,568 $ (38,069 ) $ 131,499 Other amortizable intangible assets are evaluated for potential impairment whenever events or circumstances indicate that the carrying value may not be recoverable. There were no impairment charges recorded related to tangible or intangible assets during 2018 and 2017 . In connection with the evaluation of the goodwill impairment in the acoustics and components reporting units in 2016, the Company assessed tangible and intangible assets for impairment prior to performing the second step of the goodwill impairment test. As a result of this analysis, it was determined that there were no impairment charges to record related to these assets. The approximate weighted average remaining useful lives of the Company’s intangible assets a t December 31, 2018 are as follows: patents - 4.8 years; customer relationships - 10.1 years; and trademarks and other intangibles - 10.8 years. Amortization of intangible assets approximated $14.2 million , $12.7 million , and $12.9 million for the years ended December 31, 2018 , 2017 and 2016 , respectively. Included within amortization expense for the year ended December 31, 2018, was $2.3 million of accelerated amortization expense in the components segment related to the exit from non-core product lines for smart utility meter subassemblies in 2018. Excluding the impact of any future acquisitions, the Company anticipates the annual amortization for each of the next five years and thereafter to be the following: 2019 $ 11,707 2020 11,706 2021 11,564 2022 11,391 2023 11,382 Thereafter 58,779 $ 116,529

Debt and Hedging Instruments

Debt and Hedging Instruments	12 Months Ended
	Dec. 31, 2018
Debt Disclosure [Abstract]
Debt and Hedging Instruments	9. Debt and Hedging Instruments The Company’s debt consisted of the following: December 31, 2018 December 31, 2017 First Lien Term Loans $ 292,540 $ 298,018 Second Lien Term Loans 89,887 90,007 Debt discount on Term Loans (2,669 ) (3,602 ) Deferred issuance costs on Term Loans (4,052 ) (5,586 ) Foreign debt 17,469 21,795 Capital lease obligations 613 840 Total debt 393,788 401,472 Less: Current portion (6,544 ) (9,704 ) Total long-term debt $ 387,244 $ 391,768 Future annual maturities of long-term debt outstanding at December 31, 2018 are as follows: 2019 $ 6,544 2020 6,619 2021 289,008 2022 92,199 2023 3,683 Thereafter 2,456 Total future annual maturities of long term debt outstanding 400,509 Less: Debt discounts on Term Loans (2,669 ) Less: Deferred issuance costs on Term Loans (4,052 ) Total debt $ 393,788 Senior Secured Credit Facilities As of December 31, 2018 , the Company’s U.S. credit facility included (i) term loans in an aggregate principal amount of $310.0 million (“First Lien Term Loans”) maturing June 30, 2021, of which $292.5 million is outstanding, (ii) term loans in an aggregate principal amount of $110.0 million (“Second Lien Term Loans”) maturing June 30, 2022, of which $89.9 million is outstanding, and (iii) a revolving loan of up to $34.3 million (“Revolving Credit Facility”) maturing June 30, 2020. During the second quarter of 2018, the Company amended its Revolving Credit Facility to extend the maturity date to June 30, 2020. The amendment reduced the borrowing capacity from $40.0 million to $34.3 million until June 30, 2019, and thereafter, $30.0 million until June 30, 2020. In connection with the amendment, the Company paid deferred financing costs of $0.6 million which have been recorded within other assets - net within the consolidated balance sheets. The unamortized amount of debt issuance costs as of December 31, 2018 were $4.1 million related to the First Lien Term Loans and Second Lien Term Loans and $0.8 million related to the Revolving Credit Facility. Debt issuance costs related to the First Lien Term Loans and Second Lien Term Loans are recorded in total long-term debt, and debt issuance costs related to the Revolving Credit Facility are recorded in other assets - net. These costs are amortized into interest expense over the life of the respective borrowings on a straight-line basis. The principal amount of the First Lien Term Loans amortizes in quarterly installments equal to $0.8 million , with the balance payable at maturity. At the Company’s election, the interest rate per annum applicable to the loans under the Senior Secured Credit Facilities is based on a fluctuating rate of interest determined by reference to either (i) a base rate determined by reference to the higher of (a) the 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 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 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 $10.0 million at the end of any fiscal quarter, Jason Incorporated and its restricted subsidiaries will be required to not exceed a consolidated first lien net leverage ratio, currently specified at 4.50 to 1.00 , with a decrease to 4.25 to 1.00 on December 31, 2019 and remaining at that level thereafter. If such outstanding amounts do not exceed $10.0 million at the end of any fiscal quarter, no financial covenants are applicable. The Company did not borrow on its Revolving Credit Facility during 2018. At December 31, 2018 , the interest rates on the outstanding balances of the First Lien Term Loans and Second Lien Term Loans were 7.3% and 10.8% , respectively. At December 31, 2018 , the Company had a total of $29.4 million of availability for additional borrowings under the Revolving Credit Facility since the Company had no outstanding borrowings and letters of credit outstanding of $4.9 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. For the year ended December 31, 2018 , there is no required mandatory excess cash flow prepayment under the Senior Secured Credit Facilities. At 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 consolidated balance sheets and was paid in April 2018. During 2017, the Company repurchased $20.0 million of Second Lien Term Loans for $16.8 million . In connection with the repurchase, the Company wrote off $0.4 million of previously unamortized debt discount and $0.4 million of previously unamortized deferred financing costs, which were recorded as a reduction to the gain on extinguishment of debt. The transactions resulted in a net gain of $2.4 million , which has been recorded within the consolidated statements of operations. In the fourth quarter of 2017, the Company utilized $2.4 million of cash received during the third quarter from the sale of Acoustics Europe to retire foreign debt in Germany and incurred a $0.2 million prepayment fee, which was recorded as an offset to the gain on extinguishment of debt. Foreign debt The Company has the following foreign debt obligations, including various overdraft facilities and term loans: December 31, 2018 December 31, 2017 Germany $ 15,002 $ 18,003 Mexico 2,000 3,179 India 467 599 Other — 14 Total foreign debt $ 17,469 $ 21,795 These various foreign loans are comprised of individual outstanding obligations ranging from approximately $0.1 million to $9.3 million and $0.1 million to $11.2 million as of December 31, 2018 and December 31, 2017 , respectively. 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 December 31, 2018 . The foreign debt obligations in Germany primarily relate to term loans of $15.0 million at December 31, 2018 and $18.0 million at 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 both December 31, 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 years ended December 31, 2018 and 2017 , the Company recognized $0.2 million of interest income and $1.9 million of interest expense, respectively, related to the Swaps. There was no interest expense recognized in 2016. Based on current interest rates, the Company expects to recognize interest income of $1.5 million related to the Swaps in 2019 . The fair values of the Company’s Swaps are recorded on the consolidated balance sheets with the corresponding offset recorded as a component of accumulated other comprehensive loss. The fair value of the Swaps is $1.9 million at December 31, 2018 and $0.1 million at December 31, 2017 , respectively. See the amounts recorded on the consolidated balance sheets within the table below: December 31, 2018 December 31, 2017 Interest rate swaps: Recorded in other current assets $ 1,325 $ — Recorded in other assets - net 542 537 Recorded in other current liabilities — (458 ) Total net asset derivatives designated as hedging instruments $ 1,867 $ 79

Leases

Leases	12 Months Ended
	Dec. 31, 2018
Leases [Abstract]
Leases	10. Leases Lease Obligations The Company leases machinery, transportation equipment and office, warehouse and manufacturing facilities under agreements which are accounted for as operating leases. Many of the leases include provisions that enable the Company to renew the lease, and certain leases are subject to various escalation clauses. Future minimum lease payments required under long-term operating leases in effect at December 31, 2018 are as follows: 2019 $ 10,654 2020 8,849 2021 7,296 2022 6,045 2023 4,654 Thereafter 21,691 $ 59,189 Total rental expense under operating leases was $11.9 million , $12.2 million , $13.1 million for the years end December 31, 2018 , December 31, 2017 , and December 31, 2016 , respectively. Sale Leaseback In April 2017 , the Company completed a sale leaseback of its Libertyville, Illinois facility consisting of land and production facilities utilized by its components segment. In connection with the sale, the Company received proceeds, net of fees and closing costs, of $5.6 million and recorded a deferred gain of $1.1 million which is being recognized over the term of the lease as a reduction of rent expense. The lease commenced in April 2017 and expires in March 2032 . The Company has classified th e lease as an operating lease and will pay approximately $10.1 million in minimum lease payments over the life of the lease.

Shareholders' (Deficit) Equity

Shareholders' (Deficit) Equity	12 Months Ended
	Dec. 31, 2018
Equity [Abstract]
Shareholders' (Deficit) Equity	11. Shareholders ’ (Deficit) Equity At December 31, 2018 , the Company has authorized for issuance 120,000,000 shares of $0.0001 par value common stock, of which 27,394,978 shares were issued and outstanding, and has authorized for issuance 5,000,000 shares of $0.0001 par value preferred stock, of which 40,612 shares were issued and outstanding, including 794 shares declared as a dividend on November 1, 2018 and issued on January 1, 2019 . Series A Preferred Stock On June 30, 2014, the Company issued 45,000 shares of Series A Preferred Stock with offering proceeds of $45.0 million and offering costs of $2.5 million . Holders of the Series A Preferred Stock are entitled to cumulative dividends at an 8.0% dividend rate per annum payable quarterly on January 1, April 1, July 1, and October 1 of each year in cash or by delivery of Series A Preferred Stock shares. Holders of the Series A Preferred Stock have the option to convert each share of Series A Preferred Stock into approximately 81.18 shares of the Company’s common stock, subject to certain adjustments in the conversion rate. The Company paid the following dividends on the Series A Preferred Stock in additional shares of Series A Preferred Stock during the years ended December 31, 2018 , 2017 and 2016 . Payment Date Record Date Amount Per Share Total Dividends Paid Preferred Shares Issued January 1, 2016 November 15, 2015 $20.00 $900 — April 1, 2016 February 15, 2016 $20.00 $900 — July 1, 2016 May 15, 2016 $20.00 $900 — October 1, 2016 August 15, 2016 $20.00 $900 — January 1, 2017 November 15, 2016 $20.00 $900 899 April 1, 2017 February 15, 2017 $20.00 $918 915 July 1, 2017 May 15, 2017 $20.00 $936 931 October 1, 2017 August 15, 2017 $20.00 $955 952 January 1, 2018 November 15, 2017 $20.00 $974 968 April 1, 2018 February 15, 2018 $20.00 $751 748 July 1, 2018 May 15, 2018 $20.00 $766 763 October 1, 2018 August 15, 2018 $20.00 $781 778 On November 1, 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 January 1, 2019 to holders of record on November 15, 2018 . As of December 31, 2018 , the Company has recorded the 794 additional Series A Preferred Stock shares declared for the dividend of $0.8 million within preferred stock in the 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 the Company’s common stock, a conversion rate of 115 shares of 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 par value of the Company’s common stock issued in the exchange was recorded as an increase to additional paid-in capital on the consolidated balance sheets. 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 reduction to net loss available to common shareholders of Jason Industries within the consolidated statements of operations. Warrants As of December 31, 2018 , the Company had 13,993,773 warrants outstanding. Each outstanding warrant entitles the registered holder to purchase one share of the Company’s common stock at a price of $ 12.00 per share, subject to adjustment, at any time. The warrants will expire on June 30, 2019 , or earlier upon redemption. In February 2015, the Company’s Board of Directors authorized the purchase of up to $5.0 million of the Company’s outstanding warrants. Management is authorized to make purchases from time to time in the open market or through privately negotiated transactions. There is no expiration date to this authority. No warrants were repurchased during the years ended December 31, 2018 , 2017 and 2016 . Exchange of common stock of JPHI Holdings, Inc. for common stock of Jason Industries, Inc. Following the consummation of the June 30, 2014 go public business combination, Jason became an indirect majority-owned subsidiary of the Company, with the Company then owning approximately 83.1% of JPHI Holdings Inc. (“JPHI”) and the rollover participants then owning a noncontrolling interest of approximately 16.9% of JPHI. The rollover participants received 3,485,623 shares of JPHI, which were exchangeable on a one -for-one basis for shares of common stock of the Company. In 2016, certain rollover participants exchanged 2,401,616 shares of JPHI stock for Company common stock, which decreased the noncontrolling interest to 6.0 percent . In the first quarter of 2017, certain rollover participants exchanged the remaining 1,084,007 shares of JPHI stock for Company common stock, which decreased the noncontrolling interest to 0% , and no shares of JPHI stock remain outstanding as of December 31, 2018 . The decreases to the noncontrolling interest as a result of the exchange resulted in an increase in both accumulated other comprehensive loss and additional paid-in capital to reflect the Company’s increased ownership in JPHI. Accumulated Other Comprehensive Loss The changes in the components of accumulated other comprehensive loss, net of taxes, were as follows: Employee retirement plan adjustments Foreign currency translation adjustments Net unrealized gains (losses) on cash flow hedges Total Balance at December 31, 2015 $ (1,051 ) $ (20,237 ) $ (168 ) $ (21,456 ) Other comprehensive loss before reclassifications (545 ) (4,013 ) (870 ) (5,428 ) Amount reclassified from accumulated other comprehensive loss 5 — — 5 Exchange of common stock of JPHI Holdings, Inc. for common stock of Jason Industries, Inc. (186 ) (3,154 ) (153 ) (3,493 ) Balance at December 31, 2016 (1,777 ) (27,404 ) (1,191 ) (30,372 ) Other comprehensive loss before reclassifications 365 11,394 156 11,915 Amount reclassified from accumulated other comprehensive loss 8 (888 ) 1,159 279 Exchange of common stock of JPHI Holdings, Inc. for common stock of Jason Industries, Inc. (113 ) (1,698 ) (73 ) (1,884 ) Balance at December 31, 2017 (1,517 ) (18,596 ) 51 (20,062 ) Cumulative impact of accounting changes (137 ) — 11 (126 ) Other comprehensive income before reclassifications (223 ) (4,555 ) 1,467 (3,311 ) Amount reclassified from accumulated other comprehensive loss 46 — (118 ) (72 ) Balance at December 31, 2018 $ (1,831 ) $ (23,151 ) $ 1,411 $ (23,571 )

Share Based Compensation

Share Based Compensation	12 Months Ended
	Dec. 31, 2018
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Share Based Compensation	12. Share-Based Compensation The Company recognizes compensation expense based on estimated grant date fair values for all share-based awards issued to employees and directors, including restricted stock units and performance share units, which are restricted stock units with vesting conditions contingent upon achieving certain performance goals. The Company estimates the fair value of share-based awards based on assumptions as of the grant date. The Company recognizes these compensation costs for only those awards expected to vest, on a straight-line basis over the requisite service period of the award, which is generally the vesting term of three years for restricted stock awards and the performance period for performance share units. Forfeitures are recognized within compensation expense in the period the forfeitures are incurred. Share based compensation expense is reported in selling and administrative expenses in the Company’s consolidated statements of operations. 2014 Omnibus Incentive Plan In 2014, the Company’s Board of Directors and shareholders approved 3,473,435 shares of common stock to be reserved and authorized for issuance under the 2014 Omnibus Incentive Plan (the “2014 Plan”) to certain executive officers, senior management employees, and members of the Board of Directors. On February 27, 2018, the Company’s Board of Directors unanimously approved an amendment to the 2014 Plan to increase the number of authorized shares of common stock by 4,000,000 shares, which the Company’s shareholders approved on May 16, 2018. Awards under the 2014 Plan are generally not restricted to any specific form or structure and could include, without limitation, stock options, stock appreciation rights, restricted stock awards and RSUs, performance awards, other stock-based awards, and other cash-based awards. At December 31, 2018 , there were 2,609,316 shares of common stock that remained authorized and available for future grants. Share-Based Compensation Expense The Company recognized the following share-based compensation expense (income): Year Ended December 31, 2018 Year Ended December 31, 2017 Year Ended December 31, 2016 Restricted Stock Units $ 2,270 $ 913 $ 1,300 Adjusted EBITDA Vesting Awards 439 197 (2,399 ) Stock Price Vesting Awards — 9 101 ROIC Vesting Awards — — — Subtotal 2,709 1,119 (998 ) Impact of accelerated vesting — — 246 Total share-based compensation expense (income) $ 2,709 $ 1,119 $ (752 ) Total income tax benefit (provision) $ 667 $ 276 $ (294 ) As of December 31, 2018 , $5.6 million of total unrecognized compensation expense related to share-based compensation plans is expected to be recognized over a weighted-average period of 2.0 years. The total unrecognized share-based compensation expense to be recognized in future periods as of December 31, 2018 does not consider the effect of share-based awards that may be issued in subsequent periods. General Terms of Awards The Compensation Committee of the Board of Directors has discretion to establish the terms and conditions for grants, including the number of shares, vesting and required service or other performance criteria. RSU and performance share unit awards are subject to forfeiture upon termination of employment prior to vesting, subject in some cases to early vesting, or continued eligibility for vesting, upon specified events, including death or permanent disability of the grantee, termination of the grantee’s employment under certain circumstances or a change in control of the Company. Dividend equivalents on common stock, if any, are accrued for RSUs and performance share units granted to employees and paid in the form of cash or stock depending on the form of the dividend, at the same time that the shares of common stock underlying the unit are delivered to the employee. All RSUs and performance share units granted to employees are payable in shares of common stock and are classified as equity awards. The rights granted to the recipient of employee RSU awards generally vest annually in equal installments on the anniversary of the grant date or in two equal installments over the restriction or vesting period, which is generally three years. Vested RSUs are payable in common stock within a thirty day period following the vesting date. The Company records compensation expense of RSU awards based on the fair value of the awards at the date of grant ratably over the period during which the restrictions lapse. Performance share unit awards based on cumulative and average performance metrics (i.e. average return on invested capital (“ROIC”) and Adjusted EBITDA) are payable at the end of their respective performance period in common stock. The number of share units awarded can range from zero to 150% for those awards granted from 2014 through 2016 and from zero to 100% for those awards granted in 2017, depending on achievement of a targeted performance metric, and are payable in common stock within a thirty day period following the end of the performance period. The Company expenses the cost of the performance-based share unit awards based on the fair value of the awards at the date of grant and the estimated achievement of the performance metric, ratably over the performance period of three years . Performance share unit awards based on achievement of certain established stock price targets are payable in common stock if the last sales price of the Company’s common stock equals or exceeds established stock price targets in any twenty trading days within a thirty trading day period during the performance period. The Company expenses the cost of the stock price-based performance share unit awards based on the fair value of the awards at the date of grant ratably over the derived service period of the award. The Company also issues RSUs as share-based compensation for members of the Board of Directors. Director RSUs vest one year from the date of grant. In the event of termination of a member’s service on the Board of Directors prior to a vesting date, all unvested RSUs of such holder will be forfeited. Vested RSUs are deferred and then delivered to members of the Board of Directors within six months following the termination of their directorship. All awards granted are payable in shares of common stock or cash payment equal to the fair market value of the shares at the discretion of our Compensation Committee, and are classified as equity awards due to their expected settlement in common stock. Compensation expense for these awards is measured based upon the fair value of the awards at the date of grant. Dividend equivalents on common stock are accrued for RSUs awarded to the Board of Directors and paid in the form of cash or stock depending on the form of the dividend, at the same time that the shares of common stock underlying the RSU are delivered to a member of the Board of Directors following the termination of their directorship. Restricted Stock Units The following table summarizes RSU activity: For the Year Ended For the Year Ended For the Year Ended Shares (thousands) Weighted-Average Grant Date Fair Value Shares (thousands) Weighted-Average Grant Date Fair Value Shares (thousands) Weighted-Average Grant Date Fair Value Outstanding at beginning of period 1,033 $ 2.84 554 $ 5.22 401 $ 8.70 Granted 2,166 2.94 745 1.32 375 3.75 Issued (36 ) 3.72 (265 ) 4.84 (211 ) 7.62 Deferred — — 159 3.69 62 4.24 Forfeited (13 ) 3.02 (160 ) 1.53 (73 ) 9.04 Outstanding at end of period 3,150 $ 2.89 1,033 $ 2.84 554 $ 5.22 As of December 31, 2018 , there was $5.0 million of unrecognized share-based compensation expense related to 2,862,044 RSU awards, with a weighted-average grant date fair value of $2.64 , that are expected to vest over a weighted-average period of 2.1 years. Included within the total 3,150,498 RSU awards outstanding as of December 31, 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 . The total fair values of shares vested during the years ended December 31, 2018 , 2017 and 2016 were $0.1 million , $0.3 million and $0.7 million , respectively. The fair values of these awards were determined based on the Company’s stock price on the grant date. In connection with the vesting of RSUs previously issued by the Company, a number of shares sufficient to fund statutory minimum tax withholding requirements was withheld from the total shares issued or released to the award holder (under the terms of the 2014 Plan, the shares are considered to have been issued and are not added back to the pool of shares available for grant). During the years ended December 31, 2018 , 2017 and 2016 , 2,837 , 25,532 and 43,806 shares, respectively, were withheld to satisfy the requirement. The withholding is treated as a reduction in additional paid-in capital in the accompanying consolidated statements of shareholders’ (deficit) equity. Performance Share Units Adjusted EBITDA Vesting Awards The following table summarizes Adjusted EBITDA vesting awards activity: For the Year Ended For the Year Ended For the Year Ended Shares (thousands) Weighted-Average Grant Date Fair Value Shares (thousands) Weighted-Average Grant Date Fair Value Shares (thousands) Weighted-Average Grant Date Fair Value Outstanding at beginning of period 908 $ 1.30 723 $ 9.67 871 $ 9.81 Granted — — 1,058 1.30 — — Adjustment for performance results achieved (1) — — (708 ) 9.65 — — Vested — — — — — — Forfeited — — (165 ) 2.11 (148 ) 10.49 Outstanding at end of period 908 $ 1.30 908 $ 1.30 723 $ 9.67 (1) Adjustment for Adjusted EBITDA awards originally granted in 2014 and 2015 was due to the number of shares vested at the end of the three -year performance period ended June 30, 2017 being lower than the maximum achievement of the targeted Adjusted EBITDA performance metric. Adjusted EBITDA Vesting Awards - 2014 and 2015 Grant During 2014 and 2015, 1,357,942 performance share unit awards were granted to certain executive officers and senior management employees. The awards were payable upon the achievement of certain established cumulative Adjusted EBITDA performance targets over a three year performance period of July 1, 2014 through June 30, 2017. During 2016, the Company lowered its estimated vesting of the 2014 and 2015 performance share unit awards to an estimated vesting payout of 0% , or 0 shares, resulting in $2.4 million of share-based compensation income due to declines in profitability. The award period expired on June 30, 2017 with no awards vesting. Adjusted EBITDA Vesting Awards - 2017 Grant During the year ended December 31, 2017, the Company granted 1,057,505 performance share unit awards to certain executive officers and senior management employees, which are payable based on achievement of a cumulative Adjusted EBITDA performance target over a three year performance period ending on March 30, 2020. Distributions under these awards are payable at the end of the performance period in common stock. The total potential payouts for awards granted during the year ended December 31, 2017 ranged from zero to 907,505 shares, should certain performance targets be achieved. Compensation expense for the Adjusted EBITDA based performance share unit awards is currently being recognized based on an estimated payout of 100% of target, or 907,505 shares. As of December 31, 2018 , there was $0.6 million of unrecognized compensation expense related to Adjusted EBITDA based vesting performance share unit awards, which is expected to be recognized over a weighted average period of 1.3 years. Stock Price Vesting Awards As of December 31, 2018 , the stock price vesting awards are no longer outstanding as the award period expired on June 30, 2017 with no awards vesting. ROIC Vesting Awards The following table summarizes ROIC vesting awards activity: For the Year Ended For the Year Ended For the Year Ended Shares Weighted-Average Grant Date Fair Value Shares Weighted-Average Grant Date Fair Value Shares Weighted-Average Grant Date Fair Value Outstanding at beginning of period 410 $ 3.70 513 $ 3.65 — $ — Granted — — — — 599 3.62 Adjustment for performance results achieved (1) (398 ) 3.71 — — — — Vested — — — — — — Forfeited (12 ) 3.46 (103 ) 3.46 (86 ) 3.46 Outstanding at end of period — $ — 410 $ 3.70 513 $ 3.65 (1) Adjustment for ROIC awards originally granted in 2016 was due to the number of shares vested at the end of the three -year performance period ended December 31, 2018 being lower than the minimum achievement of the targeted ROIC performance metric. During the year ended December 31, 2016, 599,336 performance share unit awards were granted to certain executive officers and senior management employees, payable upon the achievement of an ROIC performance target during a three year measurement period ending on December 31, 2018. There were no ROIC performance awards granted during the years ended December 31, 2018 and December 31, 2017 . Performance share unit awards based on ROIC performance metrics were payable at the end of their respective performance period in common stock. The total potential payouts for awards granted during the year ended December 31, 2016 ranged from zero to 410,336 shares, should certain performance targets be achieved. Compensation expense for ROIC based performance share unit awards outstanding during the year ended December 31, 2018 was recognized based on an estimated payout of 0% of target, or 0 shares. During the fourth quarter of 2016, the Company lowered its estimated vesting of the performance share unit awards from 100% of target, or 273,557 shares, to an estimated vesting payout of 0% . As of December 31, 2018 , there was no unrecognized compensation expense related to ROIC based vesting performance share unit awards expected to be recognized in subsequent periods, and the awards are no longer outstanding as the award period expired on December 31, 2018 with no awards vesting.

Earnings per Share

Earnings per Share	12 Months Ended
	Dec. 31, 2018
Earnings Per Share [Abstract]
Earnings per Share	13. 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 convertible into shares of Jason Industries. Such Rollover Shares were contributed by former owners and management of Jason Partners Holdings Inc. prior to the Company’s acquisition of JPHI. Public warrants (“warrants”) consist of warrants to purchase shares of Jason Industries common stock which are quoted on Nasdaq under the symbol “JASNW.” The reconciliation of the numerator and denominator of the basic and diluted loss per share calculation and the anti-dilutive shares is as follows: Year Ended December 31, 2018 Year Ended December 31, 2017 Year Ended December 31, 2016 Net loss per share attributable to Jason Industries common shareholders Basic and diluted loss per share $ (0.62 ) $ (0.32 ) $ (3.15 ) Numerator: Net loss available to common shareholders of Jason Industries $ (17,230 ) $ (8,261 ) $ (70,835 ) Denominator: Basic and diluted weighted-average shares outstanding 27,595 26,082 22,507 Weighted average number of anti-dilutive shares excluded from denominator: Warrants to purchase Jason Industries common stock (1) 13,994 13,994 13,994 Conversion of Series A 8% Perpetual Convertible Preferred (2) 3,235 3,858 3,656 Conversion of JPHI rollover shares convertible to Jason Industries common stock (3) — 59 3,427 Restricted stock units 2,331 796 503 Performance share units 1,307 1,379 1,917 Total 20,867 20,086 23,497 (1) Each outstanding warrant entitles the holder to purchase one share of the Company’s common stock at a price of $12.00 per share. The warrants expire on June 30, 2019. (2) Includes the impact of 794 additional Series A Preferred Stock shares from a stock dividend declared on November 1, 2018 to be paid in additional shares of Series A Preferred Stock on January 1, 2019 . The Company included the preferred stock within the consolidated balance sheets as of the declaration date. Conversion is presented at the voluntary conversion ratio of approximately 81.18 common shares for each one preferred share. (3) Includes the impact of the exchange by certain Rollover Participants of their JPHI stock for Company common stock in the fourth quarter of 2016 and first quarter of 2017. Warrants are considered anti-dilutive and excluded when the exercise price exceeds the average market value of the Company’s common stock price during the applicable period. Performance share units are considered anti-dilutive if the performance targets upon which the issuance of the shares is contingent have not been achieved and the respective performance period has not been completed as of the end of the current period. Due to losses available to the Company’s common shareholders for each of the periods presented, potentially dilutive shares are excluded from the diluted net loss per share calculation because they were anti-dilutive under the treasury stock method.

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2018
Income Tax Disclosure [Abstract]
Income Taxes	14. Income Taxes On December 22, 2017, the President of the United States signed into law the Tax Reform Act. The legislation significantly changed U.S. tax law by lowering corporate income tax rates, implementing a territorial tax system and imposing a repatriation tax on deemed repatriated earnings of foreign subsidiaries, among others. The Tax Reform Act also added many new provisions including changes to bonus depreciation and the deductions for executive compensation and interest expense. The Tax Reform Act permanently reduces the U.S. corporate income tax rate from a maximum of 35% to a flat 21% rate, effective January 1, 2018. The Company uses the asset and liability method of accounting for income taxes. Under this method, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax basis. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to reverse. As a result of the reduction in the U.S. corporate income tax rate from 35% to 21% under the Tax Reform Act, the Company revalued its ending net deferred tax liabilities at December 31, 2017 and recognized a provisional $11.1 million tax benefit in the Company’s consolidated statements of operations for the year ended December 31, 2017. The Tax Reform Act provided for a one-time deemed mandatory repatriation of post-1986 undistributed foreign subsidiary earnings and profits through the year ended December 31, 2017. The Company had an estimated $54.5 million of undistributed foreign earnings and profits subject to the deemed mandatory repatriation and recognized a provisional $5.3 million of income tax expense in the Company’s consolidated statements of operations for the year ended December 31, 2017. After the utilization of existing net operating loss carryforwards, the Company did not incur any U.S. federal cash taxes resulting from the deemed mandatory repatriation. While the Tax Reform Act provides for a territorial tax system, beginning in 2018, it includes the global intangible low-taxed income (“GILTI”) provisions that require the Company to include in its U.S. income tax return foreign subsidiary earnings in excess of an allowable return on the foreign subsidiary’s tangible assets. GAAP allows companies to make an accounting election to either treat taxes due on future GILTI inclusions in U.S. taxable income as current period expense when incurred (“period cost method”) or factor such amounts into the measurement of its deferred taxes (“deferred method”). The Company has elected to use the period cost method. On December 22, 2017, the SEC staff issued Staff Accounting Bulletin No. 118 (“SAB 118”) 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 recognized the provisional tax impacts related to deemed repatriated earnings and the revaluation of deferred tax assets and liabilities and included those estimated amounts in its consolidated financial statements for the year ended December 31, 2017. During the year ended December 31, 2018 , the Company finalized the accounting for these items and recorded an adjustment to reduce the amount of income tax expense attributable to the deemed mandatory repatriation of foreign subsidiary earnings and profits by $0.5 million . The final adjustment required to revalue net deferred tax liabilities was immaterial. The consolidated loss before income taxes consisted of the following: Year Ended December 31, 2018 Year Ended December 31, 2017 Year Ended December 31, 2016 Domestic $ (33,179 ) $ (27,919 ) $ (93,639 ) Foreign 17,914 13,062 9,290 Loss before income taxes $ (15,265 ) $ (14,857 ) $ (84,349 ) The consolidated provision (benefit) for income taxes included within the consolidated statements of operations consisted of the following: Year Ended December 31, 2018 Year Ended December 31, 2017 Year Ended December 31, 2016 Current Federal $ 53 $ 208 $ — State 53 (125 ) 57 Foreign 5,784 6,878 7,759 Total current income tax provision 5,890 6,961 7,816 Deferred Federal (5,723 ) (14,864 ) (9,059 ) State (833 ) (1,281 ) (1,781 ) Foreign (1,439 ) (1,200 ) (3,272 ) Total deferred income tax benefit (7,995 ) (17,345 ) (14,112 ) Total income tax benefit $ (2,105 ) $ (10,384 ) $ (6,296 ) The income tax benefit recognized in the accompanying consolidated statements of operations differs from the amounts computed by applying the Federal income tax rate to loss before income taxes. A reconciliation of income taxes at the Federal statutory rate to the effective tax rate is summarized as follows: Year Ended December 31, 2018 Year Ended December 31, 2017 Year Ended December 31, 2016 Tax at Federal statutory rate 21.0 % 35.0 % 35.0 % State taxes - net of Federal benefit 7.8 7.7 1.5 Research and development incentives 3.6 1.7 0.5 Foreign rate differential (7.4 ) 5.2 1.3 Valuation allowances (0.2 ) 5.0 (1.8 ) Change in foreign tax rates — (1.2 ) 0.6 Decrease (increase) in tax reserves (1.6 ) (0.4 ) 1.0 Stock compensation expense (2.1 ) (6.7 ) (0.6 ) U.S. taxation of foreign earnings (1) (13.1 ) (10.2 ) (3.6 ) Non-deductible meals and entertainment (0.3 ) (0.3 ) (0.1 ) Non-deductible impairment charges (2) — — (25.7 ) Change in U.S. tax rate (3) — 72.5 — Transition tax on unremitted foreign earnings (4) 3.3 (35.7 ) — Other 2.8 (2.7 ) (0.6 ) Effective tax rate 13.8 % 69.9 % 7.5 % (1) During the year ended December 31, 2018 , the U.S. taxation of foreign earnings includes the recognition of GILTI and the U.S. taxation of other foreign income. During the year ended December 31, 2017 , the amount includes a deferred tax liability for foreign earnings of the Company’s wholly-owned U.S. subsidiaries that are no longer considered permanently reinvested. During the year ended December 31, 2016 , the amount includes the recognition of a deferred tax liability for the foreign earnings of the Company’s non-majority owned joint venture holding that are no longer considered permanently reinvested. (2) During the year ended December 31, 2016 , the non-deductible impairment charges are related to the impairment of goodwill and other intangible assets. (3) During the year ended December 31, 2017, the change in U.S. tax rate represents the impact of the reduction in the U.S. corporate income tax rate from 35% to 21% under the Tax Reform Act. (4) During the years ended December 31, 2018 and 2017 , the transition tax on unremitted foreign earnings represents the impact of the deemed mandatory repatriation provisions under the Tax Reform Act. The Company’s temporary differences which gave rise to deferred tax assets and liabilities were as follows: December 31, 2018 December 31, 2017 Deferred tax assets Accrued expenses and reserves $ 2,289 $ 2,685 Postretirement and postemployment benefits 924 1,702 Employee benefits 3,125 3,476 Inventories 1,072 1,392 Other assets 1,526 1,868 Operating loss and credit carryforwards 20,939 15,257 Gross deferred tax assets 29,875 26,380 Less valuation allowance (3,828 ) (4,220 ) Deferred tax assets 26,047 22,160 Deferred tax liabilities Property, plant and equipment (14,969 ) (15,670 ) Intangible assets and other liabilities (25,804 ) (28,912 ) Foreign investments (1,261 ) (1,688 ) Deferred tax liabilities (42,034 ) (46,270 ) Net deferred tax liability $ (15,987 ) $ (24,110 ) Amounts recognized in the statement of financial position consist of: Other assets - net $ 1,738 $ 1,589 Deferred income taxes (17,725 ) (25,699 ) Net amount recognized $ (15,987 ) $ (24,110 ) At December 31, 2018 , the Company has U.S. federal and state net operating loss carryforwards, which expire at various dates through 2037, approximating $23.3 million and $102.7 million , respectively. In addition, the Company has U.S. state tax credit carryforwards of $1.0 million which expire between 2018 and 2032. The Company’s foreign net operating loss carryforwards total approximately $15.7 million (at December 31, 2018 exchange rates). The majority of these foreign net operating loss carryforwards are available for an indefinite period. Valuation allowances totaling $3.8 million and $4.2 million as of December 31, 2018 and 2017 , respectively, have been established for deferred income tax assets primarily related to certain subsidiary losses that may not be realized. Realization of the net deferred income tax assets is dependent on generating sufficient taxable income prior to their expiration. Although realization is not assured, management believes it is more-likely-than-not that the net deferred income tax assets will be realized. The amount of the net deferred income tax assets considered realizable, however, could change in the near term if future taxable income during the carryforward period fluctuates. Changes in the Company’s gross liability for unrecognized tax benefits, excluding interest and penalties, are as follows for the years ended December 31, 2018 , 2017 and 2016 : Year Ended December 31, 2018 Year Ended December 31, 2017 Year Ended December 31, 2016 Balance at beginning of period $ 1,916 $ 1,881 $ 2,928 Additions (reductions) based on tax positions related to current year 168 267 126 Reductions related to lapses of statute of limitations — (232 ) (1,173 ) Balance at end of period $ 2,084 $ 1,916 $ 1,881 Of the $2.1 million , $1.9 million , and $1.9 million of unrecognized tax benefits as of December 31, 2018 , 2017 and 2016 , respectively, approximately $2.1 million , $1.9 million , and $1.6 million , respectively, would impact the effective income tax rate if recognized. The Company recognizes accrued interest and penalties related to unrecognized tax benefits as part of its income tax provision. During the years ended December 31, 2018 , 2017 and 2016 , the Company had an immaterial amount of interest and penalties that were recognized as a component of the income tax provision. At December 31, 2018 and 2017 , the Company has an immaterial amount of accrued interest and penalties related to taxes included within the consolidated balance sheet. During the next twelve months, the Company believes it is reasonably possible the total amount of unrecognized tax benefits will stay the same. The Company, along with its subsidiaries, files returns in the U.S. Federal and various state and foreign jurisdictions. With certain exceptions, the Company is subject to examination by U.S. Federal and state taxing authorities for the taxable years in the following table. The Company does not expect the results of these examinations to have a material impact on the Company. Tax Jurisdiction Open Tax Years Brazil 2014 - 2018 France 2014 - 2018 Germany 2012 - 2018 Mexico 2013 - 2018 Sweden 2013 - 2018 United Kingdom 2016 - 2018 United States (federal) 2014 - 2018 United States (state and local) 2014 - 2018 During the fourth quarter of 2017, the Company changed its assertion regarding the permanent reinvestment of earnings of its wholly-owned non U.S. subsidiaries. This change in assertion was triggered by the anticipated future impact of changes arising from the enactment of the Tax Reform Act, including the interest expense deduction limitation and significant reduction in the U.S. taxation of earnings repatriated from the Company’s foreign su bsidiaries. As a result, during the year ended December 31, 2017, the Company recognized a deferred tax liability of $1.7 million on the undistributed earnings of its wholly-owned foreign subsidiaries. As of the year ended December 31, 2018 , the Company has recognized a $1.3 million deferred tax liability on the undistributed earnings of its wholly-owned foreign subsidiaries. During the second quarter of 2016, the Company changed its assertion regarding the permanent reinvestment of earnings of its non-majority owned joint venture holding. Such change in assertion was driven by several factors. Prior to the second quarter of 2016, the Company had the ability and intent to block the payment of distributions; the Company changed its stance in the second quarter of 2016 to be open to joint venture distributions. This change coincided with the re-evaluation of the joint venture partners during that quarter of the willingness and ability of the entity to distribute excess cash balances given the maturity, stability and revised growth expectations of the joint venture operations. The impact of this change in assertion was to reduce the income tax benefit for the year ended December 31, 2016 by $2.9 million .

Employee Benefit Plans

Employee Benefit Plans	12 Months Ended
	Dec. 31, 2018
Retirement Benefits [Abstract]
Employee Benefit Plans	15. Employee Benefit Plans Defined contribution plans The Company maintains a 401(k) Plan for substantially all full time U.S. employees (the “401(k) Plan”). Company contributions are allocated to accounts set aside for each employee’s retirement. Employees generally may contribute up to 50% of their compensation to individual accounts within the 401(k) Plan subject to Internal Revenue Service limitations. Employer contributions are equal to 50% of the first 6% of employee’s eligible annual cash compensation, also subject to Internal Revenue Service limitations. Expense recognized related to the 401(k) Plan totaled approximately $2.1 million , $2.1 million and $2.4 million , for the years ended December 31, 2018 , 2017 and 2016 , respectively. Defined benefit pension plans The Company maintains defined benefit pension plans covering union and certain other employees. These plans are frozen to new participation. The table that follows contains the accumulated benefit obligation and reconciliations of the changes in projected benefit obligation, the changes in plan assets and funded status: U.S. Plans Non-U.S. Plans Year Ended Year Ended Year Ended Year Ended Accumulated benefit obligation $ 9,661 $ 10,605 $ 12,856 $ 15,054 Change in projected benefit obligation Projected benefit obligation at beginning of year $ 10,605 $ 10,626 $ 15,468 $ 13,532 Service cost — — 190 177 Interest cost 350 393 328 312 Actuarial (gain) loss (602 ) 292 (483 ) 388 Benefits paid (692 ) (706 ) (1,617 ) (502 ) Other — — 27 8 Currency translation adjustment — — (680 ) 1,553 Projected benefit obligation at end of year $ 9,661 $ 10,605 $ 13,233 $ 15,468 Change in plan assets Fair value of plan assets at beginning of year $ 10,055 $ 9,282 $ 7,446 $ 6,316 Actual return on plan assets (452 ) 1,110 (184 ) 536 Employer and employee contributions 307 410 525 485 Benefits paid (692 ) (706 ) (1,621 ) (506 ) Other (39 ) (41 ) — — Currency translation adjustment — — (349 ) 615 Fair value of plan assets at end of year $ 9,179 $ 10,055 $ 5,817 $ 7,446 Funded status $ (482 ) $ (550 ) $ (7,416 ) $ (8,022 ) Weighted-average assumptions Discount rates 4.02%-4.08% 3.33%-3.45% 2.00%-2.80% 1.80%-2.40% Rate of compensation increase N/A N/A 2.00%-3.70% 2.00%-3.70% Amounts recognized in the statement of financial position consist of: Non-current assets $ 1,830 $ 1,935 $ — $ — Other current liabilities — — (83 ) (78 ) Other long-term liabilities (2,312 ) (2,485 ) (7,333 ) (7,944 ) Net amount recognized $ (482 ) $ (550 ) $ (7,416 ) $ (8,022 ) The following table contains the components of net periodic benefit cost: U.S. Plans Non-U.S. Plans Year Ended Year Ended Year Ended Year Ended Year Ended Year Ended Components of Net Periodic Benefit Cost Service cost $ — $ — $ — $ 190 $ 177 $ 155 Interest cost 350 393 425 328 312 391 Expected return on plan assets (477 ) (467 ) (513 ) (222 ) (226 ) (253 ) Amortization of actuarial loss 14 14 27 79 41 7 Net periodic (benefit) cost $ (113 ) $ (60 ) $ (61 ) $ 375 $ 304 $ 300 Weighted-average assumptions Discount rates 3.33%-3.45% 3.71%-3.90% 3.87%-4.15% 1.80%-2.40% 1.70%-2.60% 2.20%-3.70% Rate of compensation increase N/A N/A N/A 2.00%-3.70% 2.00%-3.90% 2.00%-3.60% Expected long-term rates or return 4.75%-6.50% 4.75%-6.50% 5.50%-7.00% 3.30%-4.00% 3.50%-4.00% 4.00%-4.20% The expected return on plan assets is based on the Company’s expectation of the long-term average rate of return of the capital markets in which the plans invest. The expected return reflects the target asset allocations and considers the historical returns earned for each asset category. The Company determines the discount rate assumptions by referencing high-quality long-term bond rates that are matched to the duration of our benefit obligations, with appropriate consideration of local market factors, participant demographics and benefit payment terms. The net amounts recognized in accumulated other comprehensive loss related to the Company’s defined benefit pension plans consisted of the following: Year Ended Year Ended Year Ended Unrecognized loss $ 2,379 $ 2,099 $ 1,994 In the next fiscal year, $0.1 million of unrecognized loss within accumulated other comprehensive loss is expected to be recognized as a component of net periodic benefit cost. The Company’s investment policies employ an approach whereby a mix of equities and fixed income investments are used to maximize the long-term return on plan assets for a prudent level of risk. The investment portfolio primarily contains a diversified blend of equity and fixed income investments. Equity investments are diversified across domestic and non-domestic stocks, and investment and market risk are measured and monitored on an ongoing basis. The Company’s actual asset allocations are in line with target allocations and the Company does not have concentration within individual or similar investments that would pose a significant concentration risk to the Company. The Company’s pension plan asset allocations by asset category at December 31, 2018 and 2017 are as follows: U.S. Plans Non-U.S. Plans 2018 2017 2018 2017 Equity securities 47.6 % 58.7 % 36.8 % 47.1 % Debt securities 42.3 % 29.4 % 58.9 % 49.3 % Other 10.1 % 11.9 % 4.3 % 3.6 % The fair values of pension plan assets by asset category at December 31, 2018 and 2017 are as follows: Total as of December 31, 2018 Level 1 Level 2 Level 3 Cash and cash equivalents $ 923 $ 923 $ — $ — Accrued dividends 4 4 — — Global equities 6,515 6,515 — — Fixed income securities 7,315 — 7,315 — Group annuity/insurance contracts 239 — — 239 Total $ 14,996 $ 7,442 $ 7,315 $ 239 Total as of December 31, 2017 Level 1 Level 2 Level 3 Cash and cash equivalents $ 1,202 $ 1,202 $ — $ — Accrued dividends 3 3 — — Global equities 9,413 9,413 — — Fixed income securities 6,630 — 6,630 — Group annuity/insurance contracts 253 — — 253 Total $ 17,501 $ 10,618 $ 6,630 $ 253 The fair value measurement of plan assets using significant unobservable inputs (Level 3) changed during 2018 due to the following: Beginning balance, December 31, 2017 $ 253 Actual return on assets related to assets still held 4 Purchases, sales and settlements (18 ) Ending balance, December 31, 2018 $ 239 No assets were transferred between levels of the fair value hierarchy during the years ended December 31, 2018 and December 31, 2017 . Quoted market prices are used to value investments when available. Investments in securities traded on exchanges are valued at the last reported sale prices on the last business day of the year or, if not available, the last reported bid prices. The Company’s cash contributions to its defined benefit pension plans in 2019 are estimated to be approximately $0.8 million . Estimated projected benefit payments from the plans as of December 31, 2018 are as follows: 2019 $ 1,216 2020 1,279 2021 1,349 2022 1,227 2023 1,287 2024-2028 6,472 Multiemployer plan Hourly union employees of the Morton business within the components segment were covered under the National Shopmen Pension Fund (EIN 52-6122274, plan number 001), a union-sponsored and trusteed multiemployer plan which required the Company to contribute a negotiated amount per hour worked by the employees covered by the plan. The Company made the decision to withdraw from this plan in August 2012. The withdrawal amount was finalized during 2013. As of December 31, 2018 , a liability of $1.3 million is recorded within other long-term liabilities and a liability of $0.2 million is recorded within other current liabilities on the consolidated balance sheets. As of December 31, 2017 , $1.5 million is recorded within other long-term liabilities and $0.2 million is recorded within other current liabilities on the consolidated balance sheets. The total liability will be paid in equal monthly installments through April 2026 , and interest expense will be incurred associated with the discounting of this liability through that date. Postretirement health care and life insurance plans The Company also provides postretirement health care benefits and life insurance coverage to certain eligible former employees at one of its segments. The costs of retiree health care benefits and life insurance coverage are accrued over the employee benefit period. The table that follows contains the accumulated benefit obligation and reconciliations of the changes in projected benefit obligation, the changes in plan assets and funded status: Year Ended Year Ended Accumulated benefit obligation $ 1,344 $ 1,423 Change in projected benefit obligation Projected benefit obligation at beginning of year $ 1,423 $ 1,972 Interest cost 44 68 Actuarial loss (gain) 37 (483 ) Benefits paid (160 ) (134 ) Projected benefit obligation at end of year $ 1,344 $ 1,423 Change in plan assets Employer contributions $ 160 $ 134 Benefits paid (160 ) (134 ) Fair value of plan assets at end of year $ — $ — Funded status $ (1,344 ) $ (1,423 ) Weighted-average assumptions Discount rates 3.96 % 3.26 % Amounts recognized in the statement of financial position consist of: Other current liabilities $ (147 ) $ (142 ) Other long-term liabilities (1,197 ) (1,281 ) Net amount recognized $ (1,344 ) $ (1,423 ) The assumed health care cost trend rate used in measuring the accumulated postretirement benefit obligation was a blended rate of 6.40% and 8.40% at December 31, 2018 and December 31, 2017 , respectively. It was assumed that these rates will decline by 1% to 3% every 5 years for the next 15 years. An increase or decrease in the medical trend rate of 1% would increase or decrease the accumulated postretirement benefit obligation by approximately $0.1 million and $0.1 million , respectively. The table that follows contains the components of net periodic benefit costs: Year Ended Year Ended Year Ended Components of net periodic benefit cost Interest cost $ 44 $ 68 $ 76 Amortization of the net gain from earlier periods (77 ) (18 ) (13 ) Net periodic benefit cost $ (33 ) $ 50 $ 63 Weighted-average assumptions Discount rates 3.26 % 3.64 % 3.82 % The net amounts recognized in accumulated other comprehensive loss related to the Company’s other postretirement healthcare and life insurance plans consisted of the following: Year Ended Year Ended Year Ended Unrecognized gain $ (548 ) $ (582 ) $ (217 ) In the next fiscal year, $0.1 million of unrecognized gain within accumulated other comprehensive loss is expected to be recognized as a component of net periodic benefit cost. The Company’s cash contributions to its postretirement benefit plan in 2019 are not yet determined but are expected to equal the projected benefits from the plan. Estimated projected benefit payments from the plan at December 31, 2018 are as follows: 2019 $ 150 2020 141 2021 132 2022 124 2023 116 2024-2028 475

Business Segments, Geographic a

Business Segments, Geographic and Customer Information	12 Months Ended
	Dec. 31, 2018
Segment Reporting [Abstract]
Business Segments, Geographic and Customer Information	16. Business Segments, Geographic and Customer Information The Company’s business activities are organized into reportable segments based on their similar economic characteristics, products, production processes, types of customers and distribution methods. The Company is a global manufacturer of a broad range of industrial products and is organized into four reportable segments: finishing, components, seating and acoustics. Net sales relating to the Company’s reportable segments are as follows: Year Ended December 31, 2018 December 31, 2017 December 31, 2016 Finishing $ 207,637 $ 200,284 $ 196,883 Components 83,028 82,621 97,667 Seating 160,322 159,129 161,050 Acoustics 161,961 206,582 249,919 Net sales $ 612,948 $ 648,616 $ 705,519 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 the corporate results and are not allocated to the 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 loss before taxes: Year Ended December 31, 2018 December 31, 2017 December 31, 2016 Segment Adjusted EBITDA Finishing $ 28,979 $ 27,661 $ 24,200 Components 9,746 9,888 14,249 Seating 19,747 16,348 16,122 Acoustics 20,868 27,341 27,202 $ 79,340 $ 81,238 $ 81,773 Interest expense (953 ) (1,370 ) (1,561 ) Loss on debt extinguishment — (182 ) — Depreciation and amortization (42,151 ) (38,577 ) (43,697 ) Impairment charges — — (63,285 ) Gain (loss) on disposal of property, plant and equipment - net 1,142 759 (869 ) Loss on divestiture — (8,730 ) — Restructuring (4,458 ) (4,275 ) (6,634 ) Integration and other restructuring costs (446 ) — (1,621 ) Total segment income (loss) before income taxes 32,474 28,863 (35,894 ) Corporate general and administrative expenses (12,129 ) (13,486 ) (17,613 ) Corporate interest expense (32,484 ) (31,719 ) (30,282 ) Corporate gain on debt extinguishment — 2,383 — Corporate depreciation (453 ) (357 ) (344 ) Corporate restructuring — 9 (598 ) Corporate integration and other restructuring 36 569 (359 ) Corporate loss on disposal of property, plant and equipment — — (11 ) Corporate share based compensation (2,709 ) (1,119 ) 752 Loss before income taxes $ (15,265 ) $ (14,857 ) $ (84,349 ) Other financial information relating to the Company’s reportable segments is as follows at December 31, 2018 and 2017 and for the years ended December 31, 2018 , 2017 and 2016 : Year Ended December 31, 2018 December 31, 2017 December 31, 2016 Depreciation and amortization Finishing $ 12,196 $ 12,198 $ 13,693 Components 9,746 7,821 9,827 Seating 8,488 8,435 8,894 Acoustics 11,721 10,123 11,283 Corporate 453 357 344 $ 42,604 $ 38,934 $ 44,041 Year Ended December 31, 2018 December 31, 2017 December 31, 2016 Capital expenditures Finishing $ 4,365 $ 5,247 $ 5,943 Components 1,320 3,797 2,950 Seating 3,207 2,709 3,602 Acoustics 4,038 3,563 6,058 Corporate 823 557 1,227 $ 13,753 $ 15,873 $ 19,780 December 31, 2018 December 31, 2017 Assets Finishing $ 230,185 $ 241,776 Components 55,371 72,724 Seating 90,175 99,155 Acoustics 124,822 145,490 Total segments 500,553 559,145 Corporate and eliminations 3,044 (12,822 ) Consolidated $ 503,597 $ 546,323 Net sales and long-lived asset information by geographic area are as follows at December 31, 2018 and 2017 and for the years ended December 31, 2018 , 2017 and 2016 : Year Ended December 31, 2018 December 31, 2017 December 31, 2016 Net sales by region United States $ 429,057 $ 441,691 $ 492,667 Europe 132,663 151,628 154,307 Mexico 47,301 50,080 49,594 Other 3,927 5,217 8,951 $ 612,948 $ 648,616 $ 705,519 December 31, 2018 December 31, 2017 Long-lived assets United States $ 176,688 $ 197,174 Europe 60,140 70,797 Mexico 11,084 13,484 Other 3,486 4,240 $ 251,398 $ 285,695 Net sales attributed to geographic locations are 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 . Long-lived assets by geographic location consist of the net book values of property, plant and equipment and amortizable intangible assets.

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	Dec. 31, 2018
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	17. Commitments and Contingencies Litigation Matters In 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 December 31, 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 December 31, 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.

Subsequent Events

Subsequent Events	12 Months Ended
	Dec. 31, 2018
Subsequent Events [Abstract]
Subsequent Events	18. Subsequent Events In January 2019, as part of a review of the Company’s organizational structure, the Company made certain strategic leadership changes which required a reassessment of reportable segments. Based on this evaluation, the Company determined that a change in reportable segments had occurred. For 2019, reportable segments will include the former Finishing segment renamed as the Industrial segment, the former Acoustics segment renamed as the Fiber Solutions segment, and the former Seating and Components businesses combined into one Engineered Components segment.

Schedule II - Consolidated Valu

Schedule II - Consolidated Valuation and Qualifying Accounts	12 Months Ended
	Dec. 31, 2018
SEC Schedule, 12-09, Valuation and Qualifying Accounts [Abstract]
Schedule II - Consolidated Valuation and Qualifying Accounts	SCHEDULE II. CONSOLIDATED VALUATION AND QUALIFYING ACCOUNTS (in thousands) During the first quarter of 2019, we identified an error in the income tax provision presented within the consolidated financial statements for the year ended December 31, 2018. As a result of this income tax error, which materially misstated the previously issued 2018 financial statements, the consolidated financial statements of the Company as of and for the year ended December 31, 2018 have been restated. This Schedule II has been restated to reflect the restatement of the deferred tax valuation allowances. See the Explanatory Note to this Form 10-K/A and Note 2 , “ Restatement of Previously Reported Financial Information ” in the notes to the consolidated financial statements for further information. Balance at beginning of year Charge to Costs and Expenses Utilization of Reserves Other (1) Balance at end of year Year Ended December 31, 2018 Allowance for doubtful accounts $ 2,959 $ (197 ) $ (954 ) $ 4 $ 1,812 Deferred tax valuation allowances (Restated) (2) $ 4,220 $ 561 $ (602 ) $ (351 ) $ 3,828 Year Ended December 31, 2017 Allowance for doubtful accounts $ 3,392 $ 82 $ (634 ) $ 119 $ 2,959 Deferred tax valuation allowances $ 4,879 $ 283 $ (1,164 ) $ 222 $ 4,220 Year Ended December 31, 2016 Allowance for doubtful accounts $ 2,524 $ 1,696 $ (783 ) $ (45 ) $ 3,392 Deferred tax valuation allowances $ 3,703 $ 1,469 $ — $ (293 ) $ 4,879 (1) The amounts included in the “other” column primarily relate to the impact of foreign currency exchange rates. (2) The Company restated Deferred tax valuation allowances as discussed in Note 2, “Restatement of Previously Reported Financial Information ”, to the consolidated financial statements.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2018
Accounting Policies [Abstract]
Basis of presentation	Basis of presentation: The Company’s fiscal year ends on December 31 . Throughout the year, the Company reports its results using a fiscal calendar whereby each three month quarterly reporting period is approximately thirteen weeks in length and ends on a Friday. The exceptions are the first quarter, which begins on January 1 , and the fourth quarter, which ends on December 31 . For 2018 , the Company’s fiscal quarters were comprised of the three months ended 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 .
Fiscal period	The Company’s fiscal year ends on December 31 . Throughout the year, the Company reports its results using a fiscal calendar whereby each three month quarterly reporting period is approximately thirteen weeks in length and ends on a Friday. The exceptions are the first quarter, which begins on January 1 , and the fourth quarter, which ends on December 31 . For 2018 , the Company’s fiscal quarters were comprised of the three months ended 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 .
Principles of consolidation	Principles of consolidation: The consolidated financial statements included herein have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”) pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”). The consolidated financial statements include the accounts of all wholly-owned subsidiaries. All significant intercompany transactions and balances have been eliminated. Investments in partially owned affiliates are accounted for using the equity method when the Company’s interest is between 20% and 50% and the Company does not have a controlling interest, yet maintains significant influence.
Cash and cash equivalents	Cash and cash equivalents: The Company considers all highly liquid investments with an original maturity of three months or less at the date of purchase to be cash equivalents. At December 31, 2018 and 2017 , book overdrafts of approximately $0.2 million and $4.7 million , respectively, are included in accounts payable within the accompanying consolidated balance sheets. These amounts are held in accounts in which the Company has no right of offset with other cash balances.
Accounts receivable	Accounts receivable: The Company evaluates collectability of its receivables and establishes the allowance for doubtful accounts based on a combination of specific customer circumstances and historical write-off experience. Credit is extended to customers based upon an evaluation of their financial position. Generally, advance payment is not required. Credit losses are provided for in the consolidated financial statements and consistently have been within management’s expectations.
Inventories	Inventories: Inventories are comprised of material, direct labor and manufacturing overhead, and are valued at the lower of cost or net realizable value and adjusted for the value of inventory that is estimated to be excess, obsolete or otherwise unmarketable. The estimation of excess, obsolete and unmarketable inventory is based on a variety of factors, including material or product age, estimated usage and estimated market demand. The first-in, first-out (“FIFO”) method is used to determine cost for all of the Company’s inventories.
Property, plant and equipment	Property, plant and equipment: Property, plant and equipment are stated at cost. Depreciation generally occurs using the straight-line method over 2 to 40 years for buildings and improvements and 2 to 10 years for machinery and equipment. Leasehold improvements are amortized over the lesser of the term of the respective leases and the useful life of the related improvement using the straight-line method. The Company uses accelerated depreciation methods for income tax purposes. Expenditures which substantially increase value or extend useful lives are capitalized. Expenditures for maintenance and repairs are charged to operations as incurred. The Company records gains and losses on the disposition or retirement of property, plant and equipment based on the net book value and any proceeds received.
Long-lived assets	Long-lived assets: Long-lived assets to be held and used are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount may not be recoverable based upon an estimate of the related future undiscounted cash flows. When required, impairment losses on assets to be held and used are recognized based on the fair value of the asset as compared to its carrying value. Long-lived assets to be disposed of by sale are reported at the lower of carrying amount or fair value less cost to sell. The Company conducts its long-lived asset impairment reviews at the lowest level in which identifiable cash flows are largely independent of cash flows of other assets and liabilities. Amortization is recorded for other intangible assets with determinable lives. Patents, customer relationships, and trademarks and other intangible assets are amortized on a straight-line basis over their estimated useful lives of 7 years, 10 to 15 years, and 5 to 18 years, respectively.
Goodwill	Goodwill: Goodwill reflects the cost of an acquisition in excess of the aggregate fair value assigned to identifiable net assets acquired. Goodwill is assessed for impairment at least annually and as triggering events or indicators of potential impairment occur. The Company performs its annual impairment test in the fourth quarter of its fiscal year. Goodwill has been assigned to reporting units for purposes of impairment testing based upon the relative fair value of the asset to each reporting unit. Impairment of goodwill is measured by comparing the fair value of a reporting unit to the carrying value of the reporting unit, including goodwill. The estimated fair value represents the amount at which a reporting unit could be bought or sold in a current transaction between willing parties on an arms-length basis. In estimating the fair value, the Company uses a discounted cash flow model, which is dependent on a number of assumptions including estimated future revenues and expenses, weighted average cost of capital, capital expenditures and other variables. The Company also uses a market approach, in which the fair values of comparable public companies are used in determining an estimated fair value for each reporting unit. If the carrying amount of the reporting unit exceeds the estimated fair value of the reporting unit, an impairment loss is recognized in an amount equal to that excess, not to exceed the carrying amount of the goodwill. The Company is subject to financial statement risk in the event that goodwill becomes impaired. See Note 8 , “ Goodwill and Other Intangible Assets ” for further discussion regarding the results of the Company’s goodwill impairment testing.
Investments in partially-owned affiliates	Investments in partially-owned affiliates: The Company has investments in joint ventures located in Asia. These joint ventures are part of the finishing segment and are accounted for using the equity method of accounting. As of December 31, 2018 and 2017 , the Company’s investment in these joint ventures was $6.3 million and $6.1 million , respectively, and is included in other assets-net in the consolidated balance sheets. Equity income is presented separately on the consolidated statements of operations.
Income taxes	Income taxes: The provision for income taxes includes federal, state, local and foreign taxes on income. Deferred taxes are recorded for the expected future tax consequences of temporary differences between the financial statement carrying amounts and the tax bases of assets and liabilities, and net operating loss and credit carryforwards available to offset future taxable income. Future tax benefits are recognized to the extent that realization of those benefits is considered to be more likely than not. A valuation allowance is provided for net deferred tax assets when it is more likely than not that the Company will not realize the benefit of such net assets. The Company recognizes interest and penalties related to unrecognized tax benefits in income tax expense.
Share-based payments	Share-based payments: The Company recognizes expense related to share-based payment transactions in which it receives employee services in exchange for equity instruments of the Company that may be settled by the issuance of such equity instruments. Share-based compensation cost for restricted stock units (“RSUs”) is measured based on the closing fair market value of the Company’s common stock on the date of grant. The Company recognizes share-based compensation cost over the award’s requisite service period on a straight-line basis for time-based RSUs and on a graded basis for RSUs that are contingent on the achievement of performance conditions. Forfeitures are recognized within compensation expense in the period the forfeitures are incurred. The Company recognizes a tax (provision)/benefit from share-based compensation (income)/expense in the consolidated statements of operations in the period the share-based compensation (income)/expense is incurred. See Note 12 , “ Share-Based Compensation ” for further information regarding share-based compensation.
Fair value of financial instruments	Fair value of financial instruments: Current accounting guidance defines fair value as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants. It also specifies a fair value hierarchy based upon the observability of inputs used in valuation techniques. Observable inputs (highest level) reflect market data obtained from independent sources, while unobservable inputs (lowest level) reflect internally developed market assumptions. In accordance with the guidance, fair value measurements are classified under the following hierarchy: • Level 1 — Quoted prices for identical instruments in active markets. • Level 2 — Quoted prices for similar instruments in active markets; quoted prices for identical or similar instruments in markets that are not active; and model-derived valuations in which all significant inputs or significant value-drivers are observable in active markets. • Level 3 — Model-derived valuations in which one or more significant inputs or significant value-drivers are unobservable. Fair value measurements are classified according to the lowest level input or value-driver that is significant to the valuation. A measurement may therefore be classified within Level 3 even though there may be significant inputs that are readily observable. The carrying amounts within the accompanying consolidated balance sheets for cash and cash equivalents, accounts receivable and accounts payable approximate fair value due to the short-term maturity of these instruments. The Company assessed the amounts recorded under revolving loans, if any, and long-term debt and determined that the fair value of total debt was approximately $387.4 million and $398.4 million as of December 31, 2018 and 2017 , respectively. The Company considers the inputs related to these estimations to be Level 2 fair value measurements as they are primarily based on quoted prices for the Company’s Senior Secured Credit Facility. The valuation of the Company’s derivative financial instruments is determined using widely accepted valuation techniques, including discounted cash flow analysis on the expected cash flows of each derivative. This analysis reflects the contractual terms of the derivatives, including the period to maturity, and uses observable market-based inputs, including interest rate curves. The Company has determined that the lowest level of the inputs used to value its derivatives fall within Level 2 of the fair value hierarchy and therefore the Company’s derivatives are classified within Level 2. See Note 9 , “ Debt and Hedging Instruments ” for further information regarding derivatives held by the Company.
Employee benefit plans	Employee Benefit Plans: The Company recognizes pension and post-retirement benefit income and expense and assets and obligations that are based on actuarial valuations using a December 31 measurement date and that include key assumptions regarding discount rates, expected returns on plan assets, retirement and mortality rates, future compensation increases, and health care cost trend rates. The Company reviews actuarial assumptions on an annual basis and makes modifications based on current rates and trends when appropriate. As required by GAAP, the effects of the modifications are recorded currently or amortized over future periods.
Derivative financial instruments	Derivative financial instruments: The Company recognizes all derivative financial instruments in the consolidated financial statements at fair value regardless of the purpose or intent for holding the instrument. Changes in the fair value of derivative financial instruments are either recognized periodically in income or in equity as a component of comprehensive income (loss) depending on whether the derivative financial instrument qualifies for hedge accounting, and if so, whether it qualifies as a fair value hedge or cash flow hedge. Generally, changes in fair values of derivatives accounted for as fair value hedges are recorded in income along with the portions of the changes in the fair values of the hedged items that relate to the hedged risks. Changes in fair values of derivatives accounted for as cash flow hedges, to the extent they are effective as hedges, are recorded in other comprehensive (loss) income, net of deferred income taxes. Changes in fair value of derivatives not qualifying as hedges are reported in income. Cash flows from derivatives that are accounted for as cash flow or fair value hedges are included in the consolidated statements of cash flows in the same category as the item being hedged. The Company’s policy is to enter into derivatives with creditworthy institutions and not to enter into such derivatives for speculative purposes. See Note 9 , “ Debt and Hedging Instruments ” for further information regarding derivatives held by the Company.
Foreign currency translation	Foreign currency translation: Assets and liabilities of the Company’s foreign subsidiaries, whose respective functional currencies are other than the U.S. dollar, are translated at year-end exchange rates while revenues and expenses are translated at average exchange rates. Resultant gains and losses are reflected within accumulated other comprehensive loss within the accompanying consolidated statements of shareholders’ (deficit) equity.
Other comprehensive income (loss)	Other comprehensive (loss) income: Other comprehensive (loss) income includes disclosure of financial information that historically has not been recognized in the calculation of net (loss) income. The Company’s other comprehensive income (loss) includes the change in unrecognized prior service costs on pension and other postretirement obligations, foreign currency translation, and fair value adjustments related to derivative instruments.
Pre-production costs related to long-term supply agreements	Pre-production costs related to long-term supply arrangements: The Company’s policy for engineering, research and development, and other design and development costs related to products that will be sold under long-term supply arrangements requires such costs to be expensed as incurred. Costs for molds, dies, and other tools used to manufacture products that will be sold under long-term supply arrangements are capitalized if the Company has title to the assets or when customer reimbursement is assured.
Revenue recognition	Revenue recognition: 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 consolidated statement of operations. 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 subject 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 standalone 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, if payment of consideration in one contract is dependent on performance of the other contract, or if 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 year ended December 31, 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 year ended December 31, 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 Accounting Standards Codification (“ASC”) 460, “ Guarantees ”, based on an evaluation of historical warranty experience and management’s estimate of the level of future claims. Revenue Disaggregation The finishing segment operates principally as a provider of industrial brushes, polishing buffs and compounds, and abrasive products that are used in a broad range of industrial and infrastructure applications.The components segment operates principally as a component Original Equipment Manufacturer (“OEM”) within the rail and general industrial markets. 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 year ended December 31, 2018 . The seating segment operates principally as a seating OEM within the motorcycle, lawn and turf care, industrial, agriculture, construction, and power sports markets. The acoustics segment operates principally as an automotive OEM and Tier-1 supplier. 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.
Insurance proceeds	Insurance proceeds: The Company maintains property and business interruption insurance coverage to mitigate the risk of incremental costs and/or lost revenues or profit margins resulting from disruption of business activities, whether at our own facility or that of a supplier. The Company records the incremental costs associated with such events as incurred and the related insurance recovery proceeds when deemed probable and collectible in the case of claims for direct cost recovery and when earned and realizable in the case of claims for business interruption related to lost revenues or profit margins. The incremental costs incurred as well as any associated insurance recoveries for covered events are recorded within operating income in the consolidated statements of operations.
Research and development costs	Research and development costs: Research and development costs consist of engineering and development resources and are expensed as incurred.
Advertising costs	Advertising costs: Advertising costs are charged to selling and administrative expenses as incurred
Use of estimates	Use of estimates: The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.
Concentration risks	Concentration risks: The Company’s operations are geographically dispersed and it has a diverse customer base. Management believes bad debt losses resulting from default by a single customer, or defaults by customers in any depressed region or business sector, would not have a material effect on the Company’s financial position, results of operations or cash flows.
Recently issued accounting standards	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 outlined a single comprehensive model for entities to use in accounting for revenue arising from contracts with customers and superseded most previous revenue recognition guidance, including industry-specific guidance. See above for discussion on our revenue recognition accounting policy and 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 enhanced the reporting model for financial instruments, which includes amendments to address aspects of recognition, measurement, presentation and disclosure. The amendment to the standard was 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 was effective for interim periods beginning after June 15, 2018. The Company adopted both standards effective January 1, 2018 and determined that there was no impact on its consolidated financial statements. In October 2016, the FASB issued ASU 2016-16, “ Income Taxes (Topic 740): Intra-Entity Transfers of Assets Other Than Inventory ” (“ASU 2016-16”). ASU 2016-16 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 was effective for annual periods beginning after December 15, 2017 and required 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 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 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. The adoption of ASU 2017-07 did not have a significant impact on the Company’s consolidated financial statements. 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. 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 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 was effective upon issuance and accordingly, the Company has applied the guidance from this update within its consolidated financial statements. See Note 14 , “ Income Taxes ” for further discussion regarding the Company’s application of this standard. In August 2018, the FASB issued ASU 2018-13, “ Fair Value Measurement (Topic 820): Disclosure Framework-Changes to the Disclosure Requirements for Fair Value Measurement ” (“ASU 2018-13”). ASU 2018-13 modifies certain disclosures on fair value measurements, such as eliminating disclosure requirements for transfers between Level 1 and Level 2 of the fair value hierarchy and an explanation for the transfer between levels and adding new disclosure requirements for Level 3 measurements. The standard is effective for interim and annual reporting periods beginning after December 15, 2019, with early adoption permitted. The Company adopted ASU 2018-13 effective June 30, 2018. The adoption of this guidance did not have an impact on the Company’s consolidated financial statements or the related fair value disclosures within the accompanying notes. In August 2018, the FASB issued ASU 2018-15, “ Intangibles—Goodwill and Other—Internal-Use Software (Subtopic 350-40): Customer’s Accounting for Implementation Costs Incurred in a Cloud Computing Arrangement That Is a Service Contract ” (“ASU 2018-15”). ASU 2018-15 aligns the requirements for capitalizing implementation costs incurred in a hosting arrangement that is a service contract with the requirements for capitalizing implementation costs incurred to develop or obtain internal-use software. The standard is effective for interim and annual reporting periods beginning after December 15, 2019, with early adoption permitted. The Company early adopted this standard effective September 29, 2018 on a prospective basis, and there was no impact to the consolidated financial statements as of and for the year ended December 31, 2018 as a result of the adoption of this standard. 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. In 2018, the FASB issued additional ASUs related to ASU 2016-02, which simplify and provide additional guidance to companies for implementation of the standard. 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. This standard must be applied using a modified retrospective approach, which requires recognition and measurement of leases at either the beginning of the earliest period presented or the date of adoption, with certain practical expedients available. During the fourth quarter of 2018, the Company finalized the inventory of lease contracts, implemented a lease contract accounting system, drafted lease accounting policies and procedures and concluded on certain technical accounting implications of the new standard, including the election of practical expedients related to the adoption of the new standard, discount rates and embedded lease contracts. The Company estimates that the impact of adopting ASU 2016-02 will result in recording of a right-of-use asset of approximately $42 million and a lease liability of approximately $46 million within the consolidated balance sheet on January 1, 2019, the date of adoption. The difference between the right-of-use asset and lease liability on the date of adoption relates to the reclassification of certain previously recorded deferred rent balances to the right-of-use asset. In addition, in accordance with the implementation guidance of ASU 2016-02, the Company will reclassify an incremental $1.1 million of intangible assets in the acoustics segment related to below market rents that resulted from the June 30, 2014 go public business combination to the right-of use asset and will write off a deferred gain of $1.0 million to retained earnings related to a previous sale leaseback of its Libertyville, Illinois facility utilized by the components segment. See Note 10 , “ Leases ” for further discussion regarding the previous sale leaseback transaction. 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 anticipates an insignificant impact to the consolidated financial statements and disclosure as a result of adoption of this standard, however, the impact in future periods will depend on the level of future hedging activities. In August 2018, the FASB issued ASU 2018-14, “ Compensation—Retirement Benefits—Defined Benefit Plans—General (Topic 715-20): Disclosure Framework—Changes to the Disclosure Requirements for Defined Benefit Plans ” (“ASU 2018-14”). ASU 2018-14 modifies certain disclosure requirements for pension and other postretirement plans, such as eliminating disclosure requirements to disclose the amounts in accumulated other comprehensive loss expected to be recognized as a component of net periodic benefit cost over the next fiscal year and the impact that a 1% increase or decrease in the medical trend rate would have on the accumulated postretirement benefit obligation. The standard is effective for interim and annual reporting periods beginning after December 15, 2020, with early adoption permitted. As the scope of ASU 2018-14 is limited to only financial disclosure requirements, the standard will not have an impact on the Company’s consolidated financial statements. The Company is currently assessing the impact that this standard will have on the employee benefit plan disclosures within the notes to 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 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.

Restatement of Previously Rep_2

Restatement of Previously Reported Financial Information (Tables)	12 Months Ended
	Dec. 31, 2018
Accounting Changes and Error Corrections [Abstract]
Restatement of previously reported financial information	The impact of the required correction to the consolidated statement of operations and comprehensive loss were as follows: For the Year Ended December 31, 2018 As Reported Adjustments As Restated Tax provision (benefit) $ 4,052 $ (6,157 ) $ (2,105 ) Net loss (19,317 ) 6,157 (13,160 ) Net loss attributable to Jason Industries (19,317 ) 6,157 (13,160 ) Net loss available to common shareholders of Jason Industries (23,387 ) 6,157 (17,230 ) Net loss per share available to common shareholders of Jason Industries: Basic and diluted $ (0.85 ) $ 0.23 $ (0.62 ) Comprehensive loss (22,700 ) 6,157 (16,543 ) Comprehensive loss attributable to Jason Industries (22,700 ) 6,157 (16,543 ) The impact of the required correction to the consolidated balance sheet was as follows: December 31, 2018 As Reported Adjustments As Restated Deferred income taxes $ 23,882 $ (6,157 ) $ 17,725 Total liabilities 517,537 (6,157 ) 511,380 Retained deficit (186,517 ) 6,157 (180,360 ) Total shareholders' deficit (13,940 ) 6,157 (7,783 )

Net Sales (Tables)

Net Sales (Tables)	12 Months Ended
	Dec. 31, 2018
Revenue from Contract with Customer [Abstract]
Disaggregation of Net Sales	The following table summarizes net sales disaggregated by sales channel and reportable segment: For the Year Ended December 31, 2018 Finishing Components Seating Acoustics Total Direct $ 112,047 $ 80,198 $ 156,311 $ 161,961 $ 510,517 Distribution 95,590 2,830 4,011 — 102,431 Total $ 207,637 $ 83,028 $ 160,322 $ 161,961 $ 612,948 The following table summarizes net sales disaggregated by geography and reportable segment: For the Year Ended December 31, 2018 Finishing Components Seating Acoustics Total United States $ 68,384 $ 83,028 $ 154,223 $ 123,422 $ 429,057 Europe 126,564 — 6,099 — 132,663 Mexico 8,762 — — 38,539 47,301 Other 3,927 — — — 3,927 Total $ 207,637 $ 83,028 $ 160,322 $ 161,961 $ 612,948

Restructuring Costs (Tables)

Restructuring Costs (Tables)	12 Months Ended
	Dec. 31, 2018
Restructuring and Related Activities [Abstract]
Restructuring and Related Costs	The following table represents the restructuring liabilities for the 2016 program: Severance Lease Other costs Total Balance - December 31, 2016 $ 1,281 $ 333 $ 1,085 $ 2,699 Current period restructuring charges 1,172 260 2,834 4,266 Cash payments (1,589 ) (528 ) (2,830 ) (4,947 ) Foreign currency impact 43 11 (10 ) 44 Balance - December 31, 2017 $ 907 $ 76 $ 1,079 $ 2,062 Current period restructuring charges 899 (4 ) 3,563 4,458 Cash payments (1,310 ) (70 ) (4,277 ) (5,657 ) Foreign currency impact (39 ) (2 ) (40 ) (81 ) Balance - December 31, 2018 $ 457 $ — $ 325 $ 782 The following table presents the restructuring costs recognized by the Company under the 2016 program by reportable segment. The other costs incurred under the 2016 program for the year ended December 31, 2018 primarily include charges related to the consolidation of two U.S. plants within the components segment, the consolidation of two U.S. plants within the acoustics segment, and the closure of the U.K. plant within the seating segment, partially offset by a reduction in expense as a result of the statute of limitations expiring on unasserted employment matter claims in Brazil within the finishing segment. The other costs incurred under the 2016 program for the year ended December 31, 2017 primarily include charges related to the consolidation of two U.S. plants within the components segment, exit costs related to the wind down of the finishing segment’s facility in Brazil and the consolidation of two U.S. plants within the finishing segment. The other costs incurred under the 2016 program for the year ended December 31, 2016 primarily include charges related to the closure of a facility within the components segment and a loss contingency for certain employment matters claims associated with the wind down of the finishing segment’s Brazil facility. Based on the announced restructuring actions to date, the Company expects to incur a total of approximately $16.3 million under the 2016 program. Restructuring costs are presented separately on the consolidated statements of operations. 2016 Program Finishing Components Seating Acoustics Corporate Total Restructuring charges - year ended December 31, 2018: Severance costs $ 314 $ 212 $ 235 $ 138 $ — $ 899 Lease termination costs (4 ) — — — — (4 ) Other costs 165 710 167 2,521 — 3,563 Total $ 475 $ 922 $ 402 $ 2,659 $ — $ 4,458 Restructuring charges - year ended December 31, 2017: Severance costs $ 1,178 $ 58 $ (17 ) $ (38 ) $ (9 ) $ 1,172 Lease termination costs 88 — — 172 — 260 Other costs 1,235 1,276 — 323 — 2,834 Total $ 2,501 $ 1,334 $ (17 ) $ 457 $ (9 ) $ 4,266 Restructuring charges - year ended December 31, 2016: Severance costs $ 3,287 $ 378 $ 76 $ 977 $ 597 $ 5,315 Lease termination costs 344 — — — — 344 Other costs 1,003 514 — 56 — 1,573 Total $ 4,634 $ 892 $ 76 $ 1,033 $ 597 $ 7,232 The following table presents the cumulative 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 December 31, 2018 . Finishing Components Seating Acoustics Corporate Total Cumulative restructuring charges - 2016 Program: Severance costs $ 4,779 $ 648 $ 294 $ 1,077 $ 588 $ 7,386 Lease termination costs 428 — — 172 — 600 Other costs 2,403 2,500 167 2,900 — 7,970 Total $ 7,610 $ 3,148 $ 461 $ 4,149 $ 588 $ 15,956

Inventories (Tables)

Inventories (Tables)	12 Months Ended
	Dec. 31, 2018
Inventory Disclosure [Abstract]
Schedule of Current Inventory	Inventories at December 31, 2018 and December 31, 2017 consisted of the following: December 31, 2018 December 31, 2017 Raw material $ 31,501 $ 35,925 Work-in-process 3,672 4,375 Finished goods 28,574 30,519 Total inventories $ 63,747 $ 70,819

Property, Plant and Equipment (

Property, Plant and Equipment (Tables)	12 Months Ended
	Dec. 31, 2018
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment	Property, plant and equipment at December 31, 2018 and December 31, 2017 consisted of the following: December 31, 2018 December 31, 2017 Land and improvements $ 5,457 $ 6,556 Buildings and improvements 32,384 33,161 Machinery and equipment 203,237 191,903 Construction-in-progress 6,197 10,710 247,275 242,330 Less: Accumulated depreciation (112,406 ) (88,134 ) Property, plant and equipment, net $ 134,869 $ 154,196

Goodwill and Other Intangible_2

Goodwill and Other Intangible Assets (Tables)	12 Months Ended
	Dec. 31, 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, 2016 $ 42,157 Foreign currency impact 2,985 Balance as of December 31, 2017 $ 45,142 Foreign currency impact (1,077 ) Balance as of December 31, 2018 $ 44,065
Schedule of Other Intangible Assets	The Company’s other amortizable intangible assets consisted of the following: December 31, 2018 December 31, 2017 Gross Carrying Amount Accumulated Amortization Net Gross Carrying Amount Accumulated Amortization Net Patents $ 2,038 $ (1,018 ) $ 1,020 $ 1,985 $ (671 ) $ 1,314 Customer relationships 105,539 (30,634 ) 74,905 110,210 (24,775 ) 85,435 Trademarks and other intangibles 56,405 (15,801 ) 40,604 57,373 (12,623 ) 44,750 Total amortized other intangible assets $ 163,982 $ (47,453 ) $ 116,529 $ 169,568 $ (38,069 ) $ 131,499
Schedule of Finite-Lived Intangible Assets, Future Amortization Expense [Table Text Block]	Excluding the impact of any future acquisitions, the Company anticipates the annual amortization for each of the next five years and thereafter to be the following: 2019 $ 11,707 2020 11,706 2021 11,564 2022 11,391 2023 11,382 Thereafter 58,779 $ 116,529

Debt and Hedging Instruments (T

Debt and Hedging Instruments (Tables)	12 Months Ended
	Dec. 31, 2018
Debt Disclosure [Abstract]
Schedule of Debt	The Company has the following foreign debt obligations, including various overdraft facilities and term loans: December 31, 2018 December 31, 2017 Germany $ 15,002 $ 18,003 Mexico 2,000 3,179 India 467 599 Other — 14 Total foreign debt $ 17,469 $ 21,795 The Company’s debt consisted of the following: December 31, 2018 December 31, 2017 First Lien Term Loans $ 292,540 $ 298,018 Second Lien Term Loans 89,887 90,007 Debt discount on Term Loans (2,669 ) (3,602 ) Deferred issuance costs on Term Loans (4,052 ) (5,586 ) Foreign debt 17,469 21,795 Capital lease obligations 613 840 Total debt 393,788 401,472 Less: Current portion (6,544 ) (9,704 ) Total long-term debt $ 387,244 $ 391,768
Schedule of Maturities of Long-term Debt	Future annual maturities of long-term debt outstanding at December 31, 2018 are as follows: 2019 $ 6,544 2020 6,619 2021 289,008 2022 92,199 2023 3,683 Thereafter 2,456 Total future annual maturities of long term debt outstanding 400,509 Less: Debt discounts on Term Loans (2,669 ) Less: Deferred issuance costs on Term Loans (4,052 ) Total debt $ 393,788
Schedule of Interest Rate Swaps	See the amounts recorded on the consolidated balance sheets within the table below: December 31, 2018 December 31, 2017 Interest rate swaps: Recorded in other current assets $ 1,325 $ — Recorded in other assets - net 542 537 Recorded in other current liabilities — (458 ) Total net asset derivatives designated as hedging instruments $ 1,867 $ 79

Leases (Tables)

Leases (Tables)	12 Months Ended
	Dec. 31, 2018
Leases [Abstract]
Schedule of Future Minimum Lease Payments for Operating Leases	Future minimum lease payments required under long-term operating leases in effect at December 31, 2018 are as follows: 2019 $ 10,654 2020 8,849 2021 7,296 2022 6,045 2023 4,654 Thereafter 21,691 $ 59,189

Shareholders' (Deficit) Equity

Shareholders' (Deficit) Equity (Tables)	12 Months Ended
	Dec. 31, 2018
Equity [Abstract]
Dividends Paid	The Company paid the following dividends on the Series A Preferred Stock in additional shares of Series A Preferred Stock during the years ended December 31, 2018 , 2017 and 2016 . Payment Date Record Date Amount Per Share Total Dividends Paid Preferred Shares Issued January 1, 2016 November 15, 2015 $20.00 $900 — April 1, 2016 February 15, 2016 $20.00 $900 — July 1, 2016 May 15, 2016 $20.00 $900 — October 1, 2016 August 15, 2016 $20.00 $900 — January 1, 2017 November 15, 2016 $20.00 $900 899 April 1, 2017 February 15, 2017 $20.00 $918 915 July 1, 2017 May 15, 2017 $20.00 $936 931 October 1, 2017 August 15, 2017 $20.00 $955 952 January 1, 2018 November 15, 2017 $20.00 $974 968 April 1, 2018 February 15, 2018 $20.00 $751 748 July 1, 2018 May 15, 2018 $20.00 $766 763 October 1, 2018 August 15, 2018 $20.00 $781 778
Schedule of Accumulated Other Comprehensive Income (Loss)	The changes in the components of accumulated other comprehensive loss, net of taxes, were as follows: Employee retirement plan adjustments Foreign currency translation adjustments Net unrealized gains (losses) on cash flow hedges Total Balance at December 31, 2015 $ (1,051 ) $ (20,237 ) $ (168 ) $ (21,456 ) Other comprehensive loss before reclassifications (545 ) (4,013 ) (870 ) (5,428 ) Amount reclassified from accumulated other comprehensive loss 5 — — 5 Exchange of common stock of JPHI Holdings, Inc. for common stock of Jason Industries, Inc. (186 ) (3,154 ) (153 ) (3,493 ) Balance at December 31, 2016 (1,777 ) (27,404 ) (1,191 ) (30,372 ) Other comprehensive loss before reclassifications 365 11,394 156 11,915 Amount reclassified from accumulated other comprehensive loss 8 (888 ) 1,159 279 Exchange of common stock of JPHI Holdings, Inc. for common stock of Jason Industries, Inc. (113 ) (1,698 ) (73 ) (1,884 ) Balance at December 31, 2017 (1,517 ) (18,596 ) 51 (20,062 ) Cumulative impact of accounting changes (137 ) — 11 (126 ) Other comprehensive income before reclassifications (223 ) (4,555 ) 1,467 (3,311 ) Amount reclassified from accumulated other comprehensive loss 46 — (118 ) (72 ) Balance at December 31, 2018 $ (1,831 ) $ (23,151 ) $ 1,411 $ (23,571 )

Share Based Compensation (Table

Share Based Compensation (Tables)	12 Months Ended
	Dec. 31, 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 (income): Year Ended December 31, 2018 Year Ended December 31, 2017 Year Ended December 31, 2016 Restricted Stock Units $ 2,270 $ 913 $ 1,300 Adjusted EBITDA Vesting Awards 439 197 (2,399 ) Stock Price Vesting Awards — 9 101 ROIC Vesting Awards — — — Subtotal 2,709 1,119 (998 ) Impact of accelerated vesting — — 246 Total share-based compensation expense (income) $ 2,709 $ 1,119 $ (752 ) Total income tax benefit (provision) $ 667 $ 276 $ (294 )
Schedule of Nonvested Restricted Stock Units Activity	The following table summarizes RSU activity: For the Year Ended For the Year Ended For the Year Ended Shares (thousands) Weighted-Average Grant Date Fair Value Shares (thousands) Weighted-Average Grant Date Fair Value Shares (thousands) Weighted-Average Grant Date Fair Value Outstanding at beginning of period 1,033 $ 2.84 554 $ 5.22 401 $ 8.70 Granted 2,166 2.94 745 1.32 375 3.75 Issued (36 ) 3.72 (265 ) 4.84 (211 ) 7.62 Deferred — — 159 3.69 62 4.24 Forfeited (13 ) 3.02 (160 ) 1.53 (73 ) 9.04 Outstanding at end of period 3,150 $ 2.89 1,033 $ 2.84 554 $ 5.22
Schedule of Nonvested Performance Share Unit Awards	The following table summarizes Adjusted EBITDA vesting awards activity: For the Year Ended For the Year Ended For the Year Ended Shares (thousands) Weighted-Average Grant Date Fair Value Shares (thousands) Weighted-Average Grant Date Fair Value Shares (thousands) Weighted-Average Grant Date Fair Value Outstanding at beginning of period 908 $ 1.30 723 $ 9.67 871 $ 9.81 Granted — — 1,058 1.30 — — Adjustment for performance results achieved (1) — — (708 ) 9.65 — — Vested — — — — — — Forfeited — — (165 ) 2.11 (148 ) 10.49 Outstanding at end of period 908 $ 1.30 908 $ 1.30 723 $ 9.67 (1) Adjustment for Adjusted EBITDA awards originally granted in 2014 and 2015 was due to the number of shares vested at the end of the three -year performance period ended June 30, 2017 being lower than the maximum achievement of the targeted Adjusted EBITDA performance metric. The following table summarizes ROIC vesting awards activity: For the Year Ended For the Year Ended For the Year Ended Shares Weighted-Average Grant Date Fair Value Shares Weighted-Average Grant Date Fair Value Shares Weighted-Average Grant Date Fair Value Outstanding at beginning of period 410 $ 3.70 513 $ 3.65 — $ — Granted — — — — 599 3.62 Adjustment for performance results achieved (1) (398 ) 3.71 — — — — Vested — — — — — — Forfeited (12 ) 3.46 (103 ) 3.46 (86 ) 3.46 Outstanding at end of period — $ — 410 $ 3.70 513 $ 3.65 (1) Adjustment for ROIC awards originally granted in 2016 was due to the number of shares vested at the end of the three -year performance period ended December 31, 2018 being lower than the minimum achievement of the targeted ROIC performance metric.

Earnings per Share (Tables)

Earnings per Share (Tables)	12 Months Ended
	Dec. 31, 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 is as follows: Year Ended December 31, 2018 Year Ended December 31, 2017 Year Ended December 31, 2016 Net loss per share attributable to Jason Industries common shareholders Basic and diluted loss per share $ (0.62 ) $ (0.32 ) $ (3.15 ) Numerator: Net loss available to common shareholders of Jason Industries $ (17,230 ) $ (8,261 ) $ (70,835 ) Denominator: Basic and diluted weighted-average shares outstanding 27,595 26,082 22,507 Weighted average number of anti-dilutive shares excluded from denominator: Warrants to purchase Jason Industries common stock (1) 13,994 13,994 13,994 Conversion of Series A 8% Perpetual Convertible Preferred (2) 3,235 3,858 3,656 Conversion of JPHI rollover shares convertible to Jason Industries common stock (3) — 59 3,427 Restricted stock units 2,331 796 503 Performance share units 1,307 1,379 1,917 Total 20,867 20,086 23,497 (1) Each outstanding warrant entitles the holder to purchase one share of the Company’s common stock at a price of $12.00 per share. The warrants expire on June 30, 2019. (2) Includes the impact of 794 additional Series A Preferred Stock shares from a stock dividend declared on November 1, 2018 to be paid in additional shares of Series A Preferred Stock on January 1, 2019 . The Company included the preferred stock within the consolidated balance sheets as of the declaration date. Conversion is presented at the voluntary conversion ratio of approximately 81.18 common shares for each one preferred share. (3) Includes the impact of the exchange by certain Rollover Participants of their JPHI stock for Company common stock in the fourth quarter of 2016 and first quarter of 2017.

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2018
Income Tax Disclosure [Abstract]
Schedule of Income before Income Tax, Domestic and Foreign	The consolidated loss before income taxes consisted of the following: Year Ended December 31, 2018 Year Ended December 31, 2017 Year Ended December 31, 2016 Domestic $ (33,179 ) $ (27,919 ) $ (93,639 ) Foreign 17,914 13,062 9,290 Loss before income taxes $ (15,265 ) $ (14,857 ) $ (84,349 )
Schedule of Components of Income Tax Expense (Benefit)	The consolidated provision (benefit) for income taxes included within the consolidated statements of operations consisted of the following: Year Ended December 31, 2018 Year Ended December 31, 2017 Year Ended December 31, 2016 Current Federal $ 53 $ 208 $ — State 53 (125 ) 57 Foreign 5,784 6,878 7,759 Total current income tax provision 5,890 6,961 7,816 Deferred Federal (5,723 ) (14,864 ) (9,059 ) State (833 ) (1,281 ) (1,781 ) Foreign (1,439 ) (1,200 ) (3,272 ) Total deferred income tax benefit (7,995 ) (17,345 ) (14,112 ) Total income tax benefit $ (2,105 ) $ (10,384 ) $ (6,296 )
Schedule of Effective Income Tax Rate Reconciliation	A reconciliation of income taxes at the Federal statutory rate to the effective tax rate is summarized as follows: Year Ended December 31, 2018 Year Ended December 31, 2017 Year Ended December 31, 2016 Tax at Federal statutory rate 21.0 % 35.0 % 35.0 % State taxes - net of Federal benefit 7.8 7.7 1.5 Research and development incentives 3.6 1.7 0.5 Foreign rate differential (7.4 ) 5.2 1.3 Valuation allowances (0.2 ) 5.0 (1.8 ) Change in foreign tax rates — (1.2 ) 0.6 Decrease (increase) in tax reserves (1.6 ) (0.4 ) 1.0 Stock compensation expense (2.1 ) (6.7 ) (0.6 ) U.S. taxation of foreign earnings (1) (13.1 ) (10.2 ) (3.6 ) Non-deductible meals and entertainment (0.3 ) (0.3 ) (0.1 ) Non-deductible impairment charges (2) — — (25.7 ) Change in U.S. tax rate (3) — 72.5 — Transition tax on unremitted foreign earnings (4) 3.3 (35.7 ) — Other 2.8 (2.7 ) (0.6 ) Effective tax rate 13.8 % 69.9 % 7.5 % (1) During the year ended December 31, 2018 , the U.S. taxation of foreign earnings includes the recognition of GILTI and the U.S. taxation of other foreign income. During the year ended December 31, 2017 , the amount includes a deferred tax liability for foreign earnings of the Company’s wholly-owned U.S. subsidiaries that are no longer considered permanently reinvested. During the year ended December 31, 2016 , the amount includes the recognition of a deferred tax liability for the foreign earnings of the Company’s non-majority owned joint venture holding that are no longer considered permanently reinvested. (2) During the year ended December 31, 2016 , the non-deductible impairment charges are related to the impairment of goodwill and other intangible assets. (3) During the year ended December 31, 2017, the change in U.S. tax rate represents the impact of the reduction in the U.S. corporate income tax rate from 35% to 21% under the Tax Reform Act. (4) During the years ended December 31, 2018 and 2017 , the transition tax on unremitted foreign earnings represents the impact of the deemed mandatory repatriation provisions under the Tax Reform Act.
Schedule of Deferred Tax Assets and Liabilities	The Company’s temporary differences which gave rise to deferred tax assets and liabilities were as follows: December 31, 2018 December 31, 2017 Deferred tax assets Accrued expenses and reserves $ 2,289 $ 2,685 Postretirement and postemployment benefits 924 1,702 Employee benefits 3,125 3,476 Inventories 1,072 1,392 Other assets 1,526 1,868 Operating loss and credit carryforwards 20,939 15,257 Gross deferred tax assets 29,875 26,380 Less valuation allowance (3,828 ) (4,220 ) Deferred tax assets 26,047 22,160 Deferred tax liabilities Property, plant and equipment (14,969 ) (15,670 ) Intangible assets and other liabilities (25,804 ) (28,912 ) Foreign investments (1,261 ) (1,688 ) Deferred tax liabilities (42,034 ) (46,270 ) Net deferred tax liability $ (15,987 ) $ (24,110 ) Amounts recognized in the statement of financial position consist of: Other assets - net $ 1,738 $ 1,589 Deferred income taxes (17,725 ) (25,699 ) Net amount recognized $ (15,987 ) $ (24,110 )
Schedule of Unrecognized Tax Benefits Roll Forward	Changes in the Company’s gross liability for unrecognized tax benefits, excluding interest and penalties, are as follows for the years ended December 31, 2018 , 2017 and 2016 : Year Ended December 31, 2018 Year Ended December 31, 2017 Year Ended December 31, 2016 Balance at beginning of period $ 1,916 $ 1,881 $ 2,928 Additions (reductions) based on tax positions related to current year 168 267 126 Reductions related to lapses of statute of limitations — (232 ) (1,173 ) Balance at end of period $ 2,084 $ 1,916 $ 1,881
Summary of Open Tax Years	With certain exceptions, the Company is subject to examination by U.S. Federal and state taxing authorities for the taxable years in the following table. The Company does not expect the results of these examinations to have a material impact on the Company. Tax Jurisdiction Open Tax Years Brazil 2014 - 2018 France 2014 - 2018 Germany 2012 - 2018 Mexico 2013 - 2018 Sweden 2013 - 2018 United Kingdom 2016 - 2018 United States (federal) 2014 - 2018 United States (state and local) 2014 - 2018

Employee Benefit Plans (Tables)

Employee Benefit Plans (Tables)	12 Months Ended
	Dec. 31, 2018
Defined Benefit Plan Disclosure [Line Items]
Schedule of Expected Benefit Payments	Estimated projected benefit payments from the plans as of December 31, 2018 are as follows: 2019 $ 1,216 2020 1,279 2021 1,349 2022 1,227 2023 1,287 2024-2028 6,472
Pension Plan
Defined Benefit Plan Disclosure [Line Items]
Schedule Of Changes In Projected Benefit Obligations And Plan Assets	The table that follows contains the accumulated benefit obligation and reconciliations of the changes in projected benefit obligation, the changes in plan assets and funded status: U.S. Plans Non-U.S. Plans Year Ended Year Ended Year Ended Year Ended Accumulated benefit obligation $ 9,661 $ 10,605 $ 12,856 $ 15,054 Change in projected benefit obligation Projected benefit obligation at beginning of year $ 10,605 $ 10,626 $ 15,468 $ 13,532 Service cost — — 190 177 Interest cost 350 393 328 312 Actuarial (gain) loss (602 ) 292 (483 ) 388 Benefits paid (692 ) (706 ) (1,617 ) (502 ) Other — — 27 8 Currency translation adjustment — — (680 ) 1,553 Projected benefit obligation at end of year $ 9,661 $ 10,605 $ 13,233 $ 15,468 Change in plan assets Fair value of plan assets at beginning of year $ 10,055 $ 9,282 $ 7,446 $ 6,316 Actual return on plan assets (452 ) 1,110 (184 ) 536 Employer and employee contributions 307 410 525 485 Benefits paid (692 ) (706 ) (1,621 ) (506 ) Other (39 ) (41 ) — — Currency translation adjustment — — (349 ) 615 Fair value of plan assets at end of year $ 9,179 $ 10,055 $ 5,817 $ 7,446 Funded status $ (482 ) $ (550 ) $ (7,416 ) $ (8,022 ) Weighted-average assumptions Discount rates 4.02%-4.08% 3.33%-3.45% 2.00%-2.80% 1.80%-2.40% Rate of compensation increase N/A N/A 2.00%-3.70% 2.00%-3.70% Amounts recognized in the statement of financial position consist of: Non-current assets $ 1,830 $ 1,935 $ — $ — Other current liabilities — — (83 ) (78 ) Other long-term liabilities (2,312 ) (2,485 ) (7,333 ) (7,944 ) Net amount recognized $ (482 ) $ (550 ) $ (7,416 ) $ (8,022 )
Schedule of Net Benefit Costs	The following table contains the components of net periodic benefit cost: U.S. Plans Non-U.S. Plans Year Ended Year Ended Year Ended Year Ended Year Ended Year Ended Components of Net Periodic Benefit Cost Service cost $ — $ — $ — $ 190 $ 177 $ 155 Interest cost 350 393 425 328 312 391 Expected return on plan assets (477 ) (467 ) (513 ) (222 ) (226 ) (253 ) Amortization of actuarial loss 14 14 27 79 41 7 Net periodic (benefit) cost $ (113 ) $ (60 ) $ (61 ) $ 375 $ 304 $ 300 Weighted-average assumptions Discount rates 3.33%-3.45% 3.71%-3.90% 3.87%-4.15% 1.80%-2.40% 1.70%-2.60% 2.20%-3.70% Rate of compensation increase N/A N/A N/A 2.00%-3.70% 2.00%-3.90% 2.00%-3.60% Expected long-term rates or return 4.75%-6.50% 4.75%-6.50% 5.50%-7.00% 3.30%-4.00% 3.50%-4.00% 4.00%-4.20%
Schedule of Amounts Recognized in Other Comprehensive Income (Loss)	The net amounts recognized in accumulated other comprehensive loss related to the Company’s defined benefit pension plans consisted of the following: Year Ended Year Ended Year Ended Unrecognized loss $ 2,379 $ 2,099 $ 1,994
Schedule of Allocation of Plan Assets	The Company’s pension plan asset allocations by asset category at December 31, 2018 and 2017 are as follows: U.S. Plans Non-U.S. Plans 2018 2017 2018 2017 Equity securities 47.6 % 58.7 % 36.8 % 47.1 % Debt securities 42.3 % 29.4 % 58.9 % 49.3 % Other 10.1 % 11.9 % 4.3 % 3.6 %
Schedule of Fair Value Of Pension Plan Assets By Asset Category	The fair values of pension plan assets by asset category at December 31, 2018 and 2017 are as follows: Total as of December 31, 2018 Level 1 Level 2 Level 3 Cash and cash equivalents $ 923 $ 923 $ — $ — Accrued dividends 4 4 — — Global equities 6,515 6,515 — — Fixed income securities 7,315 — 7,315 — Group annuity/insurance contracts 239 — — 239 Total $ 14,996 $ 7,442 $ 7,315 $ 239 Total as of December 31, 2017 Level 1 Level 2 Level 3 Cash and cash equivalents $ 1,202 $ 1,202 $ — $ — Accrued dividends 3 3 — — Global equities 9,413 9,413 — — Fixed income securities 6,630 — 6,630 — Group annuity/insurance contracts 253 — — 253 Total $ 17,501 $ 10,618 $ 6,630 $ 253
Schedule of Changes in Fair Value of Plan Assets	The fair value measurement of plan assets using significant unobservable inputs (Level 3) changed during 2018 due to the following: Beginning balance, December 31, 2017 $ 253 Actual return on assets related to assets still held 4 Purchases, sales and settlements (18 ) Ending balance, December 31, 2018 $ 239
Schedule of Expected Benefit Payments	The Company’s cash contributions to its postretirement benefit plan in 2019 are not yet determined but are expected to equal the projected benefits from the plan. Estimated projected benefit payments from the plan at December 31, 2018 are as follows: 2019 $ 150 2020 141 2021 132 2022 124 2023 116 2024-2028 475
Other Postretirement Benefit Plan
Defined Benefit Plan Disclosure [Line Items]
Schedule Of Changes In Projected Benefit Obligations And Plan Assets	The table that follows contains the accumulated benefit obligation and reconciliations of the changes in projected benefit obligation, the changes in plan assets and funded status: Year Ended Year Ended Accumulated benefit obligation $ 1,344 $ 1,423 Change in projected benefit obligation Projected benefit obligation at beginning of year $ 1,423 $ 1,972 Interest cost 44 68 Actuarial loss (gain) 37 (483 ) Benefits paid (160 ) (134 ) Projected benefit obligation at end of year $ 1,344 $ 1,423 Change in plan assets Employer contributions $ 160 $ 134 Benefits paid (160 ) (134 ) Fair value of plan assets at end of year $ — $ — Funded status $ (1,344 ) $ (1,423 ) Weighted-average assumptions Discount rates 3.96 % 3.26 % Amounts recognized in the statement of financial position consist of: Other current liabilities $ (147 ) $ (142 ) Other long-term liabilities (1,197 ) (1,281 ) Net amount recognized $ (1,344 ) $ (1,423 )
Schedule of Net Benefit Costs	The table that follows contains the components of net periodic benefit costs: Year Ended Year Ended Year Ended Components of net periodic benefit cost Interest cost $ 44 $ 68 $ 76 Amortization of the net gain from earlier periods (77 ) (18 ) (13 ) Net periodic benefit cost $ (33 ) $ 50 $ 63 Weighted-average assumptions Discount rates 3.26 % 3.64 % 3.82 %
Schedule of Amounts Recognized in Other Comprehensive Income (Loss)	The net amounts recognized in accumulated other comprehensive loss related to the Company’s other postretirement healthcare and life insurance plans consisted of the following: Year Ended Year Ended Year Ended Unrecognized gain $ (548 ) $ (582 ) $ (217 )

Business Segments, Geographic_2

Business Segments, Geographic and Customer Information (Tables)	12 Months Ended
	Dec. 31, 2018
Segment Reporting [Abstract]
Schedule of Net Sales by Reportable Segment	Net sales relating to the Company’s reportable segments are as follows: Year Ended December 31, 2018 December 31, 2017 December 31, 2016 Finishing $ 207,637 $ 200,284 $ 196,883 Components 83,028 82,621 97,667 Seating 160,322 159,129 161,050 Acoustics 161,961 206,582 249,919 Net sales $ 612,948 $ 648,616 $ 705,519
Reconciliation of Other Significant Reconciling Items from Segments to Consolidated	Adjusted EBITDA information relating to the Company’s reportable segments is presented below followed by a reconciliation of total segment Adjusted EBITDA to consolidated loss before taxes: Year Ended December 31, 2018 December 31, 2017 December 31, 2016 Segment Adjusted EBITDA Finishing $ 28,979 $ 27,661 $ 24,200 Components 9,746 9,888 14,249 Seating 19,747 16,348 16,122 Acoustics 20,868 27,341 27,202 $ 79,340 $ 81,238 $ 81,773 Interest expense (953 ) (1,370 ) (1,561 ) Loss on debt extinguishment — (182 ) — Depreciation and amortization (42,151 ) (38,577 ) (43,697 ) Impairment charges — — (63,285 ) Gain (loss) on disposal of property, plant and equipment - net 1,142 759 (869 ) Loss on divestiture — (8,730 ) — Restructuring (4,458 ) (4,275 ) (6,634 ) Integration and other restructuring costs (446 ) — (1,621 ) Total segment income (loss) before income taxes 32,474 28,863 (35,894 ) Corporate general and administrative expenses (12,129 ) (13,486 ) (17,613 ) Corporate interest expense (32,484 ) (31,719 ) (30,282 ) Corporate gain on debt extinguishment — 2,383 — Corporate depreciation (453 ) (357 ) (344 ) Corporate restructuring — 9 (598 ) Corporate integration and other restructuring 36 569 (359 ) Corporate loss on disposal of property, plant and equipment — — (11 ) Corporate share based compensation (2,709 ) (1,119 ) 752 Loss before income taxes $ (15,265 ) $ (14,857 ) $ (84,349 ) Other financial information relating to the Company’s reportable segments is as follows at December 31, 2018 and 2017 and for the years ended December 31, 2018 , 2017 and 2016 : Year Ended December 31, 2018 December 31, 2017 December 31, 2016 Depreciation and amortization Finishing $ 12,196 $ 12,198 $ 13,693 Components 9,746 7,821 9,827 Seating 8,488 8,435 8,894 Acoustics 11,721 10,123 11,283 Corporate 453 357 344 $ 42,604 $ 38,934 $ 44,041 Year Ended December 31, 2018 December 31, 2017 December 31, 2016 Capital expenditures Finishing $ 4,365 $ 5,247 $ 5,943 Components 1,320 3,797 2,950 Seating 3,207 2,709 3,602 Acoustics 4,038 3,563 6,058 Corporate 823 557 1,227 $ 13,753 $ 15,873 $ 19,780 December 31, 2018 December 31, 2017 Assets Finishing $ 230,185 $ 241,776 Components 55,371 72,724 Seating 90,175 99,155 Acoustics 124,822 145,490 Total segments 500,553 559,145 Corporate and eliminations 3,044 (12,822 ) Consolidated $ 503,597 $ 546,323
Reconciliation of Revenue from Segments to Consolidated	Net sales and long-lived asset information by geographic area are as follows at December 31, 2018 and 2017 and for the years ended December 31, 2018 , 2017 and 2016 : Year Ended December 31, 2018 December 31, 2017 December 31, 2016 Net sales by region United States $ 429,057 $ 441,691 $ 492,667 Europe 132,663 151,628 154,307 Mexico 47,301 50,080 49,594 Other 3,927 5,217 8,951 $ 612,948 $ 648,616 $ 705,519
Reconciliation of Assets from Segment to Consolidated	December 31, 2018 December 31, 2017 Long-lived assets United States $ 176,688 $ 197,174 Europe 60,140 70,797 Mexico 11,084 13,484 Other 3,486 4,240 $ 251,398 $ 285,695

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Narrative) (Details) $ in Thousands	Jan. 01, 2018USD ($)	Dec. 31, 2018USD ($)segmentcountry	Dec. 31, 2017USD ($)	Dec. 31, 2016USD ($)	Jan. 01, 2019USD ($)	Apr. 30, 2017USD ($)
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Number of reportable segments | segment		4
Number of countries Jason operates in | country		13
Fair value of total debt		$ 387,400	$ 398,400
Insurance claims proceeds received		2,200
Advertising expense		1,600	1,800	$ 1,900
Decrease in opening retained deficit			384
Adjustment to intangible assets upon adoption of new accounting guidance		(116,529)	(131,499)
Write-off of deferred gain recognized on the sale leaseback						$ 1,100
Retained Deficit
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Decrease in opening retained deficit			510
Accumulated Other Comprehensive Loss
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Decrease in opening retained deficit			(126)
Accounting Standards Update 2016-16 | Retained Deficit
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Decrease in opening retained deficit	$ (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
Selling, General and Administrative Expenses
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Research and development expense		$ 3,200	$ 3,600	$ 4,200
Accounts Receivable | Customer Concentration Risk
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Concentration risk, percentage			10.00%
Accounts Receivable | Customer Concentration Risk | Acoustics
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Concentration risk, percentage		10.00%	13.00%
Transferred at Point in Time | Revenue from Contract with Customer
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Concentration risk, percentage		99.00%
Transferred over Time | Revenue from Contract with Customer
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Concentration risk, percentage		1.00%
Patents
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Intangible asset, useful life		7 years
Adjustment to intangible assets upon adoption of new accounting guidance		$ (1,020)	$ (1,314)
Customer relationships
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Adjustment to intangible assets upon adoption of new accounting guidance		(74,905)	(85,435)
Trademarks and other intangibles
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Adjustment to intangible assets upon adoption of new accounting guidance		$ (40,604)	(44,750)
Minimum | Customer relationships
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Intangible asset, useful life		10 years
Minimum | Trademarks and other intangibles
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Intangible asset, useful life		5 years
Maximum | Customer relationships
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Intangible asset, useful life		15 years
Maximum | Trademarks and other intangibles
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Intangible asset, useful life		18 years
Buildings and improvements | Minimum
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Property, plant and equipment, useful life		2 years
Buildings and improvements | Maximum
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Property, plant and equipment, useful life		40 years
Machinery and equipment | Minimum
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Property, plant and equipment, useful life		2 years
Machinery and equipment | Maximum
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Property, plant and equipment, useful life		10 years
Accounts Payable
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Bank overdrafts		$ 200	4,700
Other Assets - Net
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Equity method investments		$ 6,300	$ 6,100
Scenario, Forecast | Accounting Standards Update 2016-02
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Right-of-use asset					$ 42,000
Lease liability					46,000
Scenario, Forecast | Accounting Standards Update 2016-02 | Retained Deficit
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Write-off of deferred gain recognized on the sale leaseback					(1,000)
Scenario, Forecast | Below market lease | Accounting Standards Update 2016-02
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Adjustment to intangible assets upon adoption of new accounting guidance					$ 1,100

Summary of Significant Accoun_4

Summary of Significant Accounting Policies (Useful Lives of Assets) (Details)	12 Months Ended
	Dec. 31, 2018
Patents
Property, Plant and Equipment [Line Items]
Intangible asset, useful life	7 years
Customer relationships | Minimum
Property, Plant and Equipment [Line Items]
Intangible asset, useful life	10 years
Customer relationships | Maximum
Property, Plant and Equipment [Line Items]
Intangible asset, useful life	15 years
Trademarks and other intangibles | Minimum
Property, Plant and Equipment [Line Items]
Intangible asset, useful life	5 years
Trademarks and other intangibles | Maximum
Property, Plant and Equipment [Line Items]
Intangible asset, useful life	18 years
Buildings and improvements | Minimum
Property, Plant and Equipment [Line Items]
Property, plant and equipment, useful life	2 years
Buildings and improvements | Maximum
Property, Plant and Equipment [Line Items]
Property, plant and equipment, useful life	40 years
Machinery and equipment | Minimum
Property, Plant and Equipment [Line Items]
Property, plant and equipment, useful life	2 years
Machinery and equipment | Maximum
Property, Plant and Equipment [Line Items]
Property, plant and equipment, useful life	10 years

(Narrative) (Details)

(Narrative) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Tax benefit	$ 2,105	$ 10,384	$ 6,296
Deferred income taxes	(17,725)	$ (25,699)
Adjustments
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Tax benefit	6,157
Deferred income taxes	6,157
Overstatement of tax provision and deferred tax liabilities | Adjustments
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Tax benefit	6,200
Deferred income taxes	$ 6,200

Restatement of Previously Rep_3

Restatement of Previously Reported Financial Information (Restatement and Revision of Previously Reported Financial Information) (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Tax benefit	$ (2,105)	$ (10,384)	$ (6,296)
Net loss	(13,160)	(4,473)	(78,053)
Net loss attributable to Jason Industries	(13,160)	(4,478)	(67,235)
Net loss available to common shareholders of Jason Industries	$ (17,230)	$ (8,261)	$ (70,835)
Net loss per share available to common shareholders of Jason Industries:
Basic and diluted (in dollars per share)	$ (0.62)	$ (0.32)	$ (3.15)
Comprehensive loss	$ (16,543)	$ 7,759	$ (84,528)
Comprehensive loss attributable to Jason Industries	(16,543)	7,716	(72,658)
Deferred income taxes	17,725	25,699
Total liabilities	511,380	540,639
Retained deficit	(180,360)	(167,710)
Total shareholders' deficit	(7,783)	$ 5,684	$ (3,142)	$ 84,994
As Reported
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Tax benefit	4,052
Net loss	(19,317)
Net loss attributable to Jason Industries	(19,317)
Net loss available to common shareholders of Jason Industries	$ (23,387)
Net loss per share available to common shareholders of Jason Industries:
Basic and diluted (in dollars per share)	$ (0.85)
Comprehensive loss	$ (22,700)
Comprehensive loss attributable to Jason Industries	(22,700)
Deferred income taxes	23,882
Total liabilities	517,537
Retained deficit	(186,517)
Total shareholders' deficit	(13,940)
Adjustments
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Tax benefit	(6,157)
Net loss	6,157
Net loss attributable to Jason Industries	6,157
Net loss available to common shareholders of Jason Industries	$ 6,157
Net loss per share available to common shareholders of Jason Industries:
Basic and diluted (in dollars per share)	$ 0.23
Comprehensive loss	$ 6,157
Comprehensive loss attributable to Jason Industries	6,157
Deferred income taxes	(6,157)
Total liabilities	(6,157)
Retained deficit	6,157
Total shareholders' deficit	$ 6,157

Net Sales - Narrative (Details)

Net Sales - Narrative (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Jan. 01, 2018	Dec. 31, 2017
Disaggregation of Revenue [Line Items]
Decrease to retained deficit as a result of adoption of new accounting guidance	$ (180,360)		$ (167,710)
Accounting Standards Update 2014-09 | Difference between Revenue Guidance in Effect before and after Topic 606
Disaggregation of Revenue [Line Items]
Decrease to retained deficit as a result of adoption of new accounting guidance		$ 100
Revenue from Contract with Customer | Transferred over Time
Disaggregation of Revenue [Line Items]
Concentration risk, percentage	1.00%
Revenue from Contract with Customer | Finishing | Transferred over Time
Disaggregation of Revenue [Line Items]
Concentration risk, percentage	1.00%

Net Sales - Disaggregation of N

Net Sales - Disaggregation of Net Sales (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Disaggregation of Revenue [Line Items]
Net sales	$ 612,948	$ 648,616	$ 705,519
United States
Disaggregation of Revenue [Line Items]
Net sales	429,057	441,691	492,667
Europe
Disaggregation of Revenue [Line Items]
Net sales	132,663	151,628	154,307
Mexico
Disaggregation of Revenue [Line Items]
Net sales	47,301	50,080	49,594
Other
Disaggregation of Revenue [Line Items]
Net sales	3,927
Finishing
Disaggregation of Revenue [Line Items]
Net sales	207,637	200,284	196,883
Finishing | United States
Disaggregation of Revenue [Line Items]
Net sales	68,384
Finishing | Europe
Disaggregation of Revenue [Line Items]
Net sales	126,564
Finishing | Mexico
Disaggregation of Revenue [Line Items]
Net sales	8,762
Finishing | Other
Disaggregation of Revenue [Line Items]
Net sales	3,927
Components
Disaggregation of Revenue [Line Items]
Net sales	83,028	82,621	97,667
Components | United States
Disaggregation of Revenue [Line Items]
Net sales	83,028
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	160,322	159,129	161,050
Seating | United States
Disaggregation of Revenue [Line Items]
Net sales	154,223
Seating | Europe
Disaggregation of Revenue [Line Items]
Net sales	6,099
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	161,961	$ 206,582	$ 249,919
Acoustics | United States
Disaggregation of Revenue [Line Items]
Net sales	123,422
Acoustics | Europe
Disaggregation of Revenue [Line Items]
Net sales	0
Acoustics | Mexico
Disaggregation of Revenue [Line Items]
Net sales	38,539
Acoustics | Other
Disaggregation of Revenue [Line Items]
Net sales	0
Direct
Disaggregation of Revenue [Line Items]
Net sales	510,517
Direct | Finishing
Disaggregation of Revenue [Line Items]
Net sales	112,047
Direct | Components
Disaggregation of Revenue [Line Items]
Net sales	80,198
Direct | Seating
Disaggregation of Revenue [Line Items]
Net sales	156,311
Direct | Acoustics
Disaggregation of Revenue [Line Items]
Net sales	161,961
Distribution
Disaggregation of Revenue [Line Items]
Net sales	102,431
Distribution | Finishing
Disaggregation of Revenue [Line Items]
Net sales	95,590
Distribution | Components
Disaggregation of Revenue [Line Items]
Net sales	2,830
Distribution | Seating
Disaggregation of Revenue [Line Items]
Net sales	4,011
Distribution | Acoustics
Disaggregation of Revenue [Line Items]
Net sales	$ 0

Divestiture (Details)

Divestiture (Details) - USD ($) $ in Thousands	Aug. 30, 2017	Aug. 30, 2017	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Buyer assumption of debt from divestiture			$ 0	$ 2,950	$ 0
Loss on divestiture			$ 0	$ (8,730)	0
Acoustics Europe | Disposal Group, Held-for-sale, Not Discontinued Operations
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Net proceeds from the divestiture	$ 8,100	$ 8,100
Cash proceeds from the divestiture	200	200
Buyer assumption of debt from divestiture	3,000
Loss on divestiture	$ (8,700)
Total segment revenue		$ 22,900			$ 32,900

Restructuring Costs (Narrative)

Restructuring Costs (Narrative) (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2018USD ($)plant	Dec. 31, 2017USD ($)	Dec. 31, 2016USD ($)
Restructuring Cost and Reserve [Line Items]
Current period restructuring charges	$ 4,458	$ 4,266	$ 7,232
2016 Program
Restructuring Cost and Reserve [Line Items]
Cost expected to be incurred	16,300
Current period restructuring charges	$ 4,458	$ 4,266	7,232
2016 Program | Components
Restructuring Cost and Reserve [Line Items]
Number of plants eliminated | plant	2
2016 Program | Acoustics
Restructuring Cost and Reserve [Line Items]
Number of plants eliminated | plant	2
2016 Program | Finishing
Restructuring Cost and Reserve [Line Items]
Number of plants eliminated | plant	2
Facility Closing | Acoustics
Restructuring Cost and Reserve [Line Items]
Accelerated depreciation expense	$ 1,400
Facility Closing | Finishing
Restructuring Cost and Reserve [Line Items]
Accelerated depreciation expense			700
Current period restructuring charges			1,400
Charges to reduce inventory balances			$ 700

Restructuring Costs (Schedule o

Restructuring Costs (Schedule of Restructuring Costs) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Restructuring Cost and Reserve [Line Items]
Current period restructuring charges	$ 4,458	$ 4,266	$ 7,232
2016 Program
Restructuring Cost and Reserve [Line Items]
Current period restructuring charges	4,458	4,266	7,232
Cumulative restructuring charges	15,956
Severance costs
Restructuring Cost and Reserve [Line Items]
Current period restructuring charges	899	1,172
Severance costs | 2016 Program
Restructuring Cost and Reserve [Line Items]
Current period restructuring charges	899	1,172	5,315
Cumulative restructuring charges	7,386
Lease termination costs
Restructuring Cost and Reserve [Line Items]
Current period restructuring charges	(4)	260
Lease termination costs | 2016 Program
Restructuring Cost and Reserve [Line Items]
Current period restructuring charges	(4)	260	344
Cumulative restructuring charges	600
Other costs
Restructuring Cost and Reserve [Line Items]
Current period restructuring charges	3,563	2,834
Other costs | 2016 Program
Restructuring Cost and Reserve [Line Items]
Current period restructuring charges	3,563	2,834	1,573
Cumulative restructuring charges	7,970
Operating Segments
Restructuring Cost and Reserve [Line Items]
Current period restructuring charges	4,458	4,275	6,634
Operating Segments | Finishing | 2016 Program
Restructuring Cost and Reserve [Line Items]
Current period restructuring charges	475	2,501	4,634
Cumulative restructuring charges	7,610
Operating Segments | Finishing | Severance costs | 2016 Program
Restructuring Cost and Reserve [Line Items]
Current period restructuring charges	314	1,178	3,287
Cumulative restructuring charges	4,779
Operating Segments | Finishing | Lease termination costs | 2016 Program
Restructuring Cost and Reserve [Line Items]
Current period restructuring charges	(4)	88	344
Cumulative restructuring charges	428
Operating Segments | Finishing | Other costs | 2016 Program
Restructuring Cost and Reserve [Line Items]
Current period restructuring charges	165	1,235	1,003
Cumulative restructuring charges	2,403
Operating Segments | Components | 2016 Program
Restructuring Cost and Reserve [Line Items]
Current period restructuring charges	922	1,334	892
Cumulative restructuring charges	3,148
Operating Segments | Components | Severance costs | 2016 Program
Restructuring Cost and Reserve [Line Items]
Current period restructuring charges	212	58	378
Cumulative restructuring charges	648
Operating Segments | Components | Lease termination costs | 2016 Program
Restructuring Cost and Reserve [Line Items]
Current period restructuring charges	0	0	0
Cumulative restructuring charges	0
Operating Segments | Components | Other costs | 2016 Program
Restructuring Cost and Reserve [Line Items]
Current period restructuring charges	710	1,276	514
Cumulative restructuring charges	2,500
Operating Segments | Seating | 2016 Program
Restructuring Cost and Reserve [Line Items]
Current period restructuring charges	402	(17)	76
Cumulative restructuring charges	461
Operating Segments | Seating | Severance costs | 2016 Program
Restructuring Cost and Reserve [Line Items]
Current period restructuring charges	235	(17)	76
Cumulative restructuring charges	294
Operating Segments | Seating | Lease termination costs | 2016 Program
Restructuring Cost and Reserve [Line Items]
Current period restructuring charges	0	0	0
Cumulative restructuring charges	0
Operating Segments | Seating | Other costs | 2016 Program
Restructuring Cost and Reserve [Line Items]
Current period restructuring charges	167	0	0
Cumulative restructuring charges	167
Operating Segments | Acoustics | 2016 Program
Restructuring Cost and Reserve [Line Items]
Current period restructuring charges	2,659	457	1,033
Cumulative restructuring charges	4,149
Operating Segments | Acoustics | Severance costs | 2016 Program
Restructuring Cost and Reserve [Line Items]
Current period restructuring charges	138	(38)	977
Cumulative restructuring charges	1,077
Operating Segments | Acoustics | Lease termination costs | 2016 Program
Restructuring Cost and Reserve [Line Items]
Current period restructuring charges	0	172	0
Cumulative restructuring charges	172
Operating Segments | Acoustics | Other costs | 2016 Program
Restructuring Cost and Reserve [Line Items]
Current period restructuring charges	2,521	323	56
Cumulative restructuring charges	2,900
Corporate
Restructuring Cost and Reserve [Line Items]
Current period restructuring charges	0	(9)	598
Corporate | 2016 Program
Restructuring Cost and Reserve [Line Items]
Current period restructuring charges	0	(9)	597
Cumulative restructuring charges	588
Corporate | Severance costs | 2016 Program
Restructuring Cost and Reserve [Line Items]
Current period restructuring charges	0	(9)	597
Cumulative restructuring charges	588
Corporate | Lease termination costs | 2016 Program
Restructuring Cost and Reserve [Line Items]
Current period restructuring charges	0	0	0
Cumulative restructuring charges	0
Corporate | Other costs | 2016 Program
Restructuring Cost and Reserve [Line Items]
Current period restructuring charges	0	$ 0	$ 0
Cumulative restructuring charges	$ 0

Restructuring Costs (Restructur

Restructuring Costs (Restructuring Liabilities) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Restructuring Reserve [Roll Forward]
Restructuring reserve beginning balance	$ 2,062	$ 2,699
Current period restructuring charges	4,458	4,266	$ 7,232
Cash payments	(5,657)	(4,947)
Foreign currency impact	(81)	44
Restructuring reserve ending balance	782	2,062	2,699
Severance costs
Restructuring Reserve [Roll Forward]
Restructuring reserve beginning balance	907	1,281
Current period restructuring charges	899	1,172
Cash payments	(1,310)	(1,589)
Foreign currency impact	(39)	43
Restructuring reserve ending balance	457	907	1,281
Lease termination costs
Restructuring Reserve [Roll Forward]
Restructuring reserve beginning balance	76	333
Current period restructuring charges	(4)	260
Cash payments	(70)	(528)
Foreign currency impact	(2)	11
Restructuring reserve ending balance	0	76	333
Other costs
Restructuring Reserve [Roll Forward]
Restructuring reserve beginning balance	1,079	1,085
Current period restructuring charges	3,563	2,834
Cash payments	(4,277)	(2,830)
Foreign currency impact	(40)	(10)
Restructuring reserve ending balance	$ 325	$ 1,079	$ 1,085

Inventories (Details)

Inventories (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Inventory Disclosure [Abstract]
Raw material	$ 31,501	$ 35,925
Work-in-process	3,672	4,375
Finished goods	28,574	30,519
Total inventories	$ 63,747	$ 70,819

Property, Plant and Equipment_2

Property, Plant and Equipment (Schedule of Property, Plant and Equipment) (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	$ 247,275	$ 242,330
Less: Accumulated depreciation	(112,406)	(88,134)
Property, plant and equipment, net	134,869	154,196
Land and improvements
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	5,457	6,556
Buildings and improvements
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	32,384	33,161
Machinery and equipment
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	203,237	191,903
Construction-in-progress
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	$ 6,197	$ 10,710

Property, Plant and Equipment_3

Property, Plant and Equipment ( Narrative) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Property, Plant and Equipment [Line Items]
(Gain) loss on disposals of property, plant and equipment - net	$ 1,142	$ 759	$ (880)
Value added tax collected on building sale	694	$ 0	$ 0
Seating
Property, Plant and Equipment [Line Items]
(Gain) loss on disposals of property, plant and equipment - net	$ 1,300

Goodwill and Other Intangible_3

Goodwill and Other Intangible Assets (Carrying Amount of Goodwill) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Goodwill [Roll Forward]
Goodwill, beginning of period	$ 45,142
Goodwill, end of period	44,065	$ 45,142
Finishing
Goodwill [Roll Forward]
Goodwill, beginning of period	45,142	42,157
Foreign currency impact	(1,077)	2,985
Goodwill, end of period	$ 44,065	$ 45,142

Goodwill and Other Intangible_4

Goodwill and Other Intangible Assets (Narrative) (Details) - USD ($)	3 Months Ended			12 Months Ended
	Dec. 31, 2018	Mar. 30, 2018	Dec. 31, 2017	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Goodwill [Line Items]
Accumulated impairment loss	$ 122,100,000		$ 122,100,000	$ 122,100,000	$ 122,100,000
Weighted percentage use in valuation approach	50.00%		50.00%
Impairment of intangible assets				0	0
Amortization of intangible assets				$ 14,248,000	12,674,000	$ 12,921,000
Patents
Goodwill [Line Items]
Weighted average useful life (years)				4 years 9 months 9 days
Customer relationships
Goodwill [Line Items]
Weighted average useful life (years)				10 years 1 month 16 days
Trademarks and other intangibles
Goodwill [Line Items]
Weighted average useful life (years)				10 years 9 months 2 days
Seating
Goodwill [Line Items]
Accumulated impairment loss	$ 58,800,000		$ 58,800,000	$ 58,800,000	58,800,000
Acoustics
Goodwill [Line Items]
Accumulated impairment loss	29,800,000		29,800,000	29,800,000	29,800,000
Goodwill impairment					29,800,000
Components
Goodwill [Line Items]
Accumulated impairment loss	$ 33,200,000		$ 33,200,000	$ 33,200,000	33,200,000
Goodwill impairment					33,200,000
Finishing
Goodwill [Line Items]
Reporting unit, percentage of fair value in excess of carrying amount	15.00%			15.00%
Acoustics and Components
Goodwill [Line Items]
Goodwill impairment					$ 63,000,000
Components | Facility Closing
Goodwill [Line Items]
Amortization of intangible assets		$ 2,300,000

Goodwill and Other Intangible_5

Goodwill and Other Intangible Assets (Amortizable Intangible Assets) (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	$ 163,982	$ 169,568
Accumulated Amortization	(47,453)	(38,069)
Net	116,529	131,499
Patents
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	2,038	1,985
Accumulated Amortization	(1,018)	(671)
Net	1,020	1,314
Customer relationships
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	105,539	110,210
Accumulated Amortization	(30,634)	(24,775)
Net	74,905	85,435
Trademarks and other intangibles
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	56,405	57,373
Accumulated Amortization	(15,801)	(12,623)
Net	$ 40,604	$ 44,750

Goodwill and Other Intangible_6

Goodwill and Other Intangible Assets (Future Annual Amortization) (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Mar. 30, 2018	Dec. 31, 2017
Goodwill and Intangible Assets Disclosure [Abstract]
2019		$ 11,707
2020		11,706
2021		11,564
2022		11,391
2023		11,382
Thereafter		$ 58,779
Net	$ 116,529		$ 131,499

Debt and Hedging Instruments (S

Debt and Hedging Instruments (Schedule of Debt) (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Debt Instruments [Abstract]
Deferred issuance costs on Term Loans	$ (4,052)
Total debt	393,788	$ 401,472
Less: Current portion	(6,544)	(9,704)
Total long-term debt	387,244	391,768
Foreign debt
Debt Instruments [Abstract]
Long-term debt gross	17,469	21,795
Secured Debt
Debt Instruments [Abstract]
Debt discount on Term Loans	(2,669)	(3,602)
Deferred issuance costs on Term Loans	(4,052)	(5,586)
Secured Debt | First Lien Term Loans
Debt Instruments [Abstract]
Long-term debt gross	292,540	298,018
Secured Debt | Second Lien Term Loans
Debt Instruments [Abstract]
Long-term debt gross	89,887	90,007
Secured Debt | Foreign debt
Debt Instruments [Abstract]
Long-term debt gross	17,469	21,795
Capital Lease Obligations
Debt Instruments [Abstract]
Capital lease obligations	$ 613	$ 840

Debt and Hedging Instruments _2

Debt and Hedging Instruments (Schedule of Future Maturities of Long-Term Debt) (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Debt Disclosure [Abstract]
2019	$ 6,544
2020	6,619
2021	289,008
2022	92,199
2023	3,683
Thereafter	2,456
Total future annual maturities of long term debt outstanding	400,509
Less: Deferred issuance costs on Term Loans	(2,669)
Less: Deferred issuance costs on Term Loans	(4,052)
Total debt	$ 393,788	$ 401,472

Debt and Hedging Instruments _3

Debt and Hedging Instruments (Senior Secured Credit Facilities Narrative) (Details)	3 Months Ended		6 Months Ended	12 Months Ended			18 Months Ended
	Dec. 31, 2017USD ($)	Sep. 29, 2017USD ($)	Jun. 29, 2018USD ($)	Dec. 31, 2018USD ($)	Dec. 31, 2017USD ($)	Dec. 31, 2016USD ($)	Jun. 30, 2020	Sep. 28, 2018USD ($)	Jun. 28, 2018USD ($)
Debt Instrument [Line Items]
Payments of deferred financing costs				$ 649,000	$ 0	$ 0
Debt issuance cost, amount expensed				4,052,000
Repurchase of debt, cash outflow				5,600,000	21,826,000	3,100,000
Gain on extinguishment of debt	$ (200,000)			$ 0	2,201,000	$ 0
Disposal Group, Held-for-sale, Not Discontinued Operations | Acoustics Europe
Debt Instrument [Line Items]
Cash received to retire debt		$ 2,400,000
Other Assets - Net
Debt Instrument [Line Items]
Payments of deferred financing costs			$ 600,000
Revolving Credit Facility | Eurodollar
Debt Instrument [Line Items]
Basis spread on variable rate				2.25%
Revolving Credit Facility | London Interbank Offered Rate (LIBOR)
Debt Instrument [Line Items]
Basis spread on variable rate				3.25%
Secured Debt
Debt Instrument [Line Items]
Debt issuance cost, amount expensed	5,586,000			$ 4,052,000	5,586,000
Secured Debt | Long-term Debt, Current Portion
Debt Instrument [Line Items]
Mandatory prepayment	2,500,000			0	2,500,000
Secured Debt | Revolving Credit Facility
Debt Instrument [Line Items]
Line of credit facility, maximum borrowing capacity				34,300,000					$ 40,000,000
Line of credit facility, remaining borrowing capacity				29,400,000
Outstanding borrowings				0
Outstanding letters of credit				4,900,000
Secured Debt | Revolving Credit Facility | Other Noncurrent Assets
Debt Instrument [Line Items]
Debt issuance cost, amount capitalized				$ 800,000
First Lien Term Loans | Eurodollar
Debt Instrument [Line Items]
Basis spread on variable rate				3.50%
Long-term debt, percentage bearing variable interest, floor				1.00%
First Lien Term Loans | London Interbank Offered Rate (LIBOR)
Debt Instrument [Line Items]
Basis spread on variable rate				4.50%
First Lien Term Loans | Secured Debt
Debt Instrument [Line Items]
Line of credit facility, maximum borrowing capacity				$ 310,000,000
Long-term debt gross	298,018,000			292,540,000	298,018,000
Amortization of debt discount (premium)				$ 800,000
Interest rate, effective percentage				7.30%
First Lien Term Loans | Secured Debt | Scenario, Forecast
Debt Instrument [Line Items]
Consolidated net leverage ratio, maximum							4.5
Consolidated net leverage ratio, maximum, decrease on December 31, 2019							4.25
Second Lien Term Loans
Debt Instrument [Line Items]
Amortization of debt discount (premium)					400,000
Repurchase of debt, gross					20,000,000
Repurchase of debt, cash outflow					16,800,000
Previously unamortized debt discount					400,000
Gain on extinguishment of debt					2,400,000
Second Lien Term Loans | Eurodollar
Debt Instrument [Line Items]
Basis spread on variable rate				7.00%
Long-term debt, percentage bearing variable interest, floor				1.00%
Second Lien Term Loans | London Interbank Offered Rate (LIBOR)
Debt Instrument [Line Items]
Basis spread on variable rate				8.00%
Second Lien Term Loans | Secured Debt
Debt Instrument [Line Items]
Line of credit facility, maximum borrowing capacity				$ 110,000,000
Long-term debt gross	$ 90,007,000			$ 89,887,000	$ 90,007,000
Interest rate, effective percentage				10.80%
Amendment To Extend Maturity Date to June 30, 2019 | Secured Debt | Revolving Credit Facility
Debt Instrument [Line Items]
Line of credit facility, maximum borrowing capacity								$ 34,300,000
Amendment To Extend Maturity Date to June 30, 2020 | Secured Debt | Revolving Credit Facility
Debt Instrument [Line Items]
Line of credit facility, maximum borrowing capacity								$ 30,000,000
Senior Secured Credit Facilities | Federal Funds Effective Swap Rate
Debt Instrument [Line Items]
Basis spread on variable rate				0.50%
Senior Secured Credit Facilities | Eurodollar
Debt Instrument [Line Items]
Basis spread on variable rate				1.00%
Revolving Credit Facility | Secured Debt
Debt Instrument [Line Items]
Aggregate outstanding amount				$ 10,000,000

Debt and Hedging Instruments _4

Debt and Hedging Instruments (Schedule of Foreign Debt Obligations) (Details) - Foreign debt - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Debt Instrument [Line Items]
Long-term debt	$ 17,469	$ 21,795
Germany
Debt Instrument [Line Items]
Long-term debt	15,002	18,003
Mexico
Debt Instrument [Line Items]
Long-term debt	2,000	3,179
India
Debt Instrument [Line Items]
Long-term debt	467	599
Other
Debt Instrument [Line Items]
Long-term debt	$ 0	$ 14

Debt and Hedging Instruments (F

Debt and Hedging Instruments (Foreign Debt Narrative) (Details) - Individual Foreign Loans - USD ($) $ in Millions	Dec. 31, 2018	Dec. 31, 2017
Secured Debt | Minimum
Debt Instrument [Line Items]
Long-term debt gross	$ 0.1	$ 0.1
Secured Debt | Maximum
Debt Instrument [Line Items]
Long-term debt gross	9.3	11.2
Germany
Debt Instrument [Line Items]
Debt instrument, face amount	$ 15	$ 18
Germany | Minimum
Debt Instrument [Line Items]
Stated interest rate	2.10%
Germany | Maximum
Debt Instrument [Line Items]
Stated interest rate	4.70%

Debt and Hedging Instruments (I

Debt and Hedging Instruments (Interest Rate Hedge Contracts Narrative) (Details) - Interest Rate Swap - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Debt Instrument [Line Items]
Interest expense			$ 1,900	$ 0
Interest income		$ (200)
Scenario, Forecast
Debt Instrument [Line Items]
Interest income	$ (1,500)
Designated as Hedging Instrument
Debt Instrument [Line Items]
Derivative asset (liability), net		1,867	79
Designated as Hedging Instrument | Cash Flow Hedging
Debt Instrument [Line Items]
Derivative, notional amount		$ 210,000	$ 210,000
Derivative, fixed interest rate		2.08%

Debt and Hedging Instruments _5

Debt and Hedging Instruments (Schedule of Interest Rate Swaps) (Details) - Interest Rate Swap - Designated as Hedging Instrument - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Derivative [Line Items]
Derivative asset (liability), net	$ 1,867	$ 79
Recorded in other current assets
Derivative [Line Items]
Derivative asset (liability), net	1,325	0
Recorded in other assets - net
Derivative [Line Items]
Derivative asset (liability), net	542	537
Recorded in other current liabilities
Derivative [Line Items]
Derivative asset (liability), net	$ 0	$ (458)

Leases (Details)

Leases (Details) - USD ($) $ in Thousands	1 Months Ended	12 Months Ended
	Apr. 30, 2017	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Leases [Abstract]
2019		$ 10,654
2020		8,849
2021		7,296
2022		6,045
2023		4,654
Thereafter		21,691
Total operating lease payments		59,189
Operating leases, rent expense		$ 11,900	$ 12,200	$ 13,100
Proceeds from the sale leaseback, net of closing fees and closing costs	$ 5,600
Deferred gain recognized on the sale leaseback	1,100
Minimum lease payments on the sale leaseback	$ 10,100

Shareholders' (Deficit) Equit_2

Shareholders' (Deficit) Equity (Narrative) (Details)	Nov. 01, 2018$ / sharesshares	Jan. 22, 2018shares	Jun. 30, 2014USD ($)shares	Dec. 31, 2016shares	Mar. 31, 2017shares	Dec. 31, 2018USD ($)$ / sharesshares	Oct. 01, 2018shares	Jul. 01, 2018shares	Apr. 01, 2018shares	Jan. 01, 2018shares	Dec. 31, 2017$ / sharesshares	Oct. 01, 2017shares	Jul. 01, 2017shares	Apr. 01, 2017shares	Jan. 01, 2017shares	Oct. 01, 2016shares	Jul. 01, 2016shares	Apr. 01, 2016shares	Jan. 01, 2016shares	Feb. 28, 2015USD ($)
Class of Stock Disclosures [Abstract]
Common stock, shares authorized (in shares)						120,000,000					120,000,000
Common stock, par value (in dollars per share) | $ / shares						$ 0.0001					$ 0.0001
Common stock, shares issued (in shares)						27,394,978					25,966,381
Common stock, shares outstanding (in shares)						27,394,978					25,966,381
Preferred stock, shares authorized (in shares)						5,000,000					5,000,000
Preferred stock, par value (in dollars per share) | $ / shares						$ 0.0001					$ 0.0001
Preferred stock, shares issued (in shares)	794					40,612				968	49,665
Preferred stock, shares outstanding (in shares)						40,612					49,665
Warrants and Rights Note Disclosure [Abstract]
Warrants outstanding (in shares)						13,993,773
Warrant exercise price (in dollars per share) | $ / shares						$ 12
Warrants authorized for repurchase | $																				$ 5,000,000
Jason
Warrants and Rights Note Disclosure [Abstract]
Rollover equity conversion ratio			1
Jason | JPHI Holdings, Inc.
Warrants and Rights Note Disclosure [Abstract]
Exchange of shares by noncontrolling owners (in shares)				2,401,616
Ownership of shares (in shares)			3,485,623		1,084,007	0
Jason | JPHI Holdings, Inc.
Warrants and Rights Note Disclosure [Abstract]
Percentage of voting interests acquired			83.10%
Noncontrolling interest, percentage of voting interests following acquisition			16.90%	6.00%		0.00%
Series A Preferred Stock
Class of Stock Disclosures [Abstract]
Preferred stock, shares issued (in shares)							778	763	748	968		952	931	915	899	0	0	0	0
Preferred stock dividends, shares (in shares)	794
Preferred stock, shares issued, value | $			$ 45,000,000
Payments of stock issuance costs | $			$ 2,500,000
Preferred stock, dividend rate, percentage						8.00%
Shares issued upon conversion (in shares)	81.18
Preferred stock, dividends declared per share (in dollars per share) | $ / shares	$ 20
Preferred stock, dividends declared | $						$ 800,000
Warrants and Rights Note Disclosure [Abstract]
Exchange of shares by noncontrolling owners (in shares)		12,136
Conversion rate		115
Series A Preferred Stock | Jason
Class of Stock Disclosures [Abstract]
Equity interest issued as consideration, shares (in shares)			45,000
Common Stock
Warrants and Rights Note Disclosure [Abstract]
Exchange of common stock (in shares)		1,395,640

Shareholders' (Deficit) Equit_3

Shareholders' (Deficit) Equity (Dividends) (Details) - USD ($) $ / shares in Units, $ in Thousands	Oct. 01, 2018	Jul. 01, 2018	Apr. 01, 2018	Jan. 01, 2018	Oct. 01, 2017	Jul. 01, 2017	Apr. 01, 2017	Jan. 01, 2017	Oct. 01, 2016	Jul. 01, 2016	Apr. 01, 2016	Jan. 01, 2016	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016	Nov. 01, 2018
Class of Stock [Line Items]
Total Dividends Paid													$ 10	$ 17	$ 2,701
Preferred Shares Issued (in shares)				968									40,612	49,665		794
Series A Preferred Stock
Class of Stock [Line Items]
Amount Per Share (in dollars per share)	$ 20	$ 20	$ 20	$ 20	$ 20	$ 20	$ 20	$ 20	$ 20	$ 20	$ 20	$ 20
Total Dividends Paid	$ 781	$ 766	$ 751	$ 974	$ 955	$ 936	$ 918	$ 900	$ 900	$ 900	$ 900	$ 900
Preferred Shares Issued (in shares)	778	763	748	968	952	931	915	899	0	0	0	0

Shareholders' (Deficit) Equit_4

Shareholders' (Deficit) Equity (Accumulated Other Comprehensive Income) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Accumulated Other Comprehensive Income (Loss), before Tax [Roll Forward]
Beginning balance	$ 5,684	$ (3,142)	$ 84,994
Ending balance	(7,783)	5,684	(3,142)
Employee retirement plan adjustments
Accumulated Other Comprehensive Income (Loss), before Tax [Roll Forward]
Beginning balance	(1,517)	(1,777)	(1,051)
Other comprehensive loss before reclassifications	(137)	365	(545)
Amount reclassified from accumulated other comprehensive loss	(223)	8	5
Amount reclassified from accumulated other comprehensive loss	46	(113)	(186)
Ending balance	(1,831)	(1,517)	(1,777)
Foreign currency translation adjustments
Accumulated Other Comprehensive Income (Loss), before Tax [Roll Forward]
Beginning balance	(18,596)	(27,404)	(20,237)
Other comprehensive loss before reclassifications	0	11,394	(4,013)
Amount reclassified from accumulated other comprehensive loss	(4,555)	(888)	0
Amount reclassified from accumulated other comprehensive loss	0	(1,698)	(3,154)
Ending balance	(23,151)	(18,596)	(27,404)
Net unrealized gains (losses) on cash flow hedges
Accumulated Other Comprehensive Income (Loss), before Tax [Roll Forward]
Beginning balance	51	(1,191)	(168)
Other comprehensive loss before reclassifications	11	156	(870)
Amount reclassified from accumulated other comprehensive loss	1,467	1,159	0
Amount reclassified from accumulated other comprehensive loss	(118)	(73)	(153)
Ending balance	1,411	51	(1,191)
Total
Accumulated Other Comprehensive Income (Loss), before Tax [Roll Forward]
Beginning balance	(20,062)	(30,372)	(21,456)
Other comprehensive loss before reclassifications	(126)	11,915	(5,428)
Amount reclassified from accumulated other comprehensive loss	(3,311)	279	5
Amount reclassified from accumulated other comprehensive loss	(72)	(1,884)	(3,493)
Ending balance	$ (23,571)	$ (20,062)	$ (30,372)

Share Based Compensation (Narra

Share Based Compensation (Narrative) (Details)	Feb. 27, 2018shares	Dec. 31, 2016shares	Jun. 30, 2017shares	Dec. 31, 2018USD ($)d$ / sharesshares	Dec. 31, 2017USD ($)$ / sharesshares	Dec. 31, 2016USD ($)$ / sharesshares	Dec. 31, 2015shares	Jun. 30, 2017shares	Dec. 31, 2014shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Performance trading period				30 days
Allocated share-based compensation expense | $				$ 2,709,000	$ 1,119,000	$ (998,000)
Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Performance period measurement duration | d				20
2014 Omnibus Incentive Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Capital shares reserved for future issuance (in shares)				2,609,316					3,473,435
Capital shares reserved for future issuance, increase (decrease) (in shares)	4,000,000
Unrecognized share-based compensation expense to be recognized in future periods | $				$ 5,600,000
Weighted average period for recognition of compensation expense related to share based compensation plans				2 years
Restricted Stock Units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period				3 years
Unrecognized share-based compensation expense to be recognized in future periods | $				$ 5,000,000
Units payable period duration					30 days
Compensation not yet recognized (in shares)				2,862,044
Weighted average grant date fair value (in dollars per share) | $ / shares				$ 2.64
Restricted stock outstanding, weighted average period for vesting				2 years 1 month 6 days
Nonvested shares (in shares)		554,000		3,150,498	1,033,000	554,000	401,000
Vested (in dollars per share) | $ / shares				$ 3.72	$ 4.84	$ 7.62
Fair value of equity instruments other than options vested during period | $				$ 100,000	$ 300,000	$ 700,000
Number of shares withheld (in shares)				2,837	25,532	43,806
Equity instruments granted during period (in shares)				2,166,000	745,000	375,000
Allocated share-based compensation expense | $				$ 2,270,000	$ 913,000	$ 1,300,000
Vested (in shares)				36,000	265,000	211,000
Restricted Stock Units | Director
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period				1 year
Nonvested shares (in shares)				288,454
Vested (in dollars per share) | $ / shares				$ 5.41
Performance Share Units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Performance trading period				3 years
Performance Share Units | Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of performance shares awarded, target performance threshold percentage		0.00%			0.00%	0.00%
Performance Share Units | Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of performance shares awarded, target performance threshold percentage		150.00%			100.00%	150.00%
Adjusted EBITDA Based Performance
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unrecognized share-based compensation expense to be recognized in future periods | $				$ 600,000
Weighted average period for recognition of compensation expense related to share based compensation plans				1 year 3 months 18 days
Nonvested shares (in shares)		723,000		908,000	908,000	723,000	871,000
Vested (in dollars per share) | $ / shares				$ 0	$ 0	$ 0
Equity instruments granted during period (in shares)				0	1,058,000	0	1,357,942
Award requisite service period					3 years			3 years
Estimated payout percentage for calculation of compensation expense				100.00%		0.00%
Target shares for calculation of compensation expense (in shares)			0	907,505				0
Allocated share-based compensation expense | $				$ 439,000	$ 197,000	$ (2,400,000)
Vested (in shares)				0	0	0
Adjusted EBITDA Based Performance | Executive Officer
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Equity instruments granted during period (in shares)					1,057,505
Adjusted EBITDA Based Performance | Minimum | Executive Officer
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares for potential payout (in shares)					0
Adjusted EBITDA Based Performance | Maximum | Executive Officer
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares for potential payout (in shares)					907,505
Stock Price Vesting Awards
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Nonvested shares (in shares)				0
Allocated share-based compensation expense | $				$ 0	$ 9,000	$ 101,000
Vested (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
Nonvested shares (in shares)		513,000		0	410,000	513,000	0
Vested (in dollars per share) | $ / shares				$ 0	$ 0	$ 0
Equity instruments granted during period (in shares)				0	0	599,336
Award requisite service period				3 years
Estimated payout percentage for calculation of compensation expense		0.00%
Target shares for calculation of compensation expense (in shares)				0
Allocated share-based compensation expense | $				$ 0	$ 0	$ 0
Vested (in shares)				0	0	0
Estimated vesting performance, percentage		100.00%
Estimated vesting performance share unit awards (in shares)		273,557
ROIC Vesting Awards | Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares for potential payout (in shares)						0
ROIC Vesting Awards | Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares for potential payout (in shares)						410,336

Share Based Compensation (Sched

Share Based Compensation (Schedule of Share Based Compensation Expense) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Allocated share-based compensation expense	$ 2,709	$ 1,119	$ (998)
Impact of accelerated vesting	0	0	246
Total share-based compensation expense (income)	2,709	1,119	(752)
Total income tax benefit (provision)	667	276	(294)
Restricted Stock Units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Allocated share-based compensation expense	2,270	913	1,300
Adjusted EBITDA Vesting Awards
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Allocated share-based compensation expense	439	197	(2,400)
Stock Price Vesting Awards
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Allocated share-based compensation expense	0	9	101
ROIC Vesting Awards
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Allocated share-based compensation expense	$ 0	$ 0	$ 0

Share Based Compensation (Sch_2

Share Based Compensation (Schedule of Restricted Stock Unit Activity) (Details) - Restricted Stock Units - $ / shares	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Shares (thousands)
Outstanding at beginning of period (in shares)	1,033,000	554,000	401,000
Granted (in shares)	2,166,000	745,000	375,000
Issued (in shares)	(36,000)	(265,000)	(211,000)
Deferred (in shares)	0	159,000	62,000
Forfeited (in shares)	(13,000)	(160,000)	(73,000)
Outstanding at end of period (in shares)	3,150,498	1,033,000	554,000
Weighted-Average Grant Date Fair Value
Outstanding at beginning of period (in dollars per share)	$ 2.84	$ 5.22	$ 8.70
Granted (in dollars per share)	2.94	1.32	3.75
Issued (in dollars per share)	3.72	4.84	7.62
Deferred (in dollars per share)	0	3.69	4.24
Forfeited (in dollars per share)	3.02	1.53	9.04
Outstanding at end of period (in dollars per share)	$ 2.89	$ 2.84	$ 5.22

Share Based Compensation (Sch_3

Share Based Compensation (Schedule of Adjusted EBITDA Vesting Awards Activity) (Details) - Adjusted EBITDA Based Performance - $ / shares	12 Months Ended			24 Months Ended	36 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Jun. 30, 2017
Weighted-Average Grant Date Fair Value
Outstanding at beginning of period (in shares)	908,000	723,000	871,000
Granted (in shares)	0	1,058,000	0	1,357,942
Adjustment for performance results achieved (in shares)	0	(708,000)	0
Vested (in shares)	0	0	0
Forfeited (in shares)	0	(165,000)	(148,000)
Outstanding at end of period (in shares)	908,000	908,000	723,000	871,000
Shares (thousands)
Granted (in dollars per share)	$ 0	$ 1.30	$ 0
Adjustment for performance results achieved (in dollars per share)	0	9.65	0
Vested (in dollars per share)	0	0	0
Forfeited (in dollars per share)	0	2.11	10.49
Outstanding at end of period (in dollars per share)	$ 1.30	$ 1.30	$ 9.67	$ 9.81
Award requisite service period		3 years			3 years

Share Based Compensation (Sch_4

Share Based Compensation (Schedule of ROIC Vesting Awards) (Details) - ROIC Based Performance - $ / shares	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Shares (thousands)
Outstanding at beginning of period (in shares)	410,000	513,000	0
Granted (in shares)	0	0	599,336
Adjustment for performance results achieved (in shares)	(398,000)	0	0
Vested (in shares)	0	0	0
Forfeited (in shares)	(12,000)	(103,000)	(86,000)
Outstanding at end of period (in shares)	0	410,000	513,000
Weighted-Average Grant Date Fair Value
Outstanding at beginning of period (in dollars per share)	$ 3.70	$ 3.65	$ 0
Granted (in dollars per share)	0	0	3.62
Adjustment for performance results achieved (in dollars per share)	3.71	0	0
Vested (in dollars per share)	0	0	0
Forfeited (in dollars per share)	3.46	3.46	3.46
Outstanding at end of period (in dollars per share)	$ 0	$ 3.70	$ 3.65
Award requisite service period	3 years

Earnings per Share (Details)

Earnings per Share (Details) - USD ($) $ / shares in Units, $ in Thousands	Nov. 01, 2018	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016	Jan. 01, 2019	Oct. 01, 2018	Jul. 01, 2018	Apr. 01, 2018	Jan. 01, 2018	Oct. 01, 2017	Jul. 01, 2017	Apr. 01, 2017	Jan. 01, 2017	Oct. 01, 2016	Jul. 01, 2016	Apr. 01, 2016	Jan. 01, 2016
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Warrant exercise price (in dollars per share)		$ 12
Net loss per share available to common shareholders of Jason Industries: Basic and diluted (in dollars per share)		$ (0.62)	$ (0.32)	$ (3.15)
Net loss available to common stockholders, basic (in dollars)		$ (17,230)	$ (8,261)	$ (70,835)
Basic and diluted weighted-average shares outstanding (in shares)		27,595,000	26,082,000	22,507,000
Weighted average number of anti-dilutive shares excluded from denominator (in shares)		20,867,000	20,086,000	23,497,000
Preferred stock, shares issued (in shares)	794	40,612	49,665						968
Series A Preferred Stock
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Preferred stock, dividend rate, percentage		8.00%
Preferred stock dividends, shares (in shares)	794
Preferred stock, shares issued (in shares)						778	763	748	968	952	931	915	899	0	0	0	0
Shares issued upon conversion (in shares)	81.18
Warrants to purchase Jason Industries common stock (1)
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Weighted average number of anti-dilutive shares excluded from denominator (in shares)		13,994,000	13,994,000	13,994,000
Conversion of Series A 8% Perpetual Convertible Preferred
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Weighted average number of anti-dilutive shares excluded from denominator (in shares)		3,235,000	3,858,000	3,656,000
Conversion of JPHI rollover shares convertible to Jason Industries common stock (3)
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Weighted average number of anti-dilutive shares excluded from denominator (in shares)		0	59,000	3,427,000
Restricted Stock Units
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Weighted average number of anti-dilutive shares excluded from denominator (in shares)		2,331,000	796,000	503,000
Performance share units
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Weighted average number of anti-dilutive shares excluded from denominator (in shares)		1,307,000	1,379,000	1,917,000
Subsequent Event
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Preferred stock, shares issued (in shares)					794

Income Taxes (Narrative) (Detai

Income Taxes (Narrative) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Income Tax Contingency [Line Items]
Provisional tax benefit		$ 11,100
Undistributed earnings of foreign subsidiaries		54,500
Provisional income tax expense		5,300
Income tax expense attributable to the deemed mandatory repatriation of foreign subsidiary earnings and profits	$ 500
Deferred tax assets, valuation allowance	3,828	4,220
Unrecognized tax benefits	2,084	1,916	$ 1,881	$ 2,928
Unrecognized tax benefits that would impact effective tax rate	2,100	1,900	1,600
Deferred tax liability, not recognized, amount of unrecognized deferred tax liability, undistributed earnings of foreign subsidiaries		$ 1,700
Income tax benefit, decrease			$ 2,900
Domestic Tax Authority
Income Tax Contingency [Line Items]
Operating loss carryforwards	23,300
State and Local Jurisdiction
Income Tax Contingency [Line Items]
Operating loss carryforwards	102,700
Tax credit carryforward, amount	1,000
Foreign Tax Authority
Income Tax Contingency [Line Items]
Operating loss carryforwards	$ 15,700

Income Taxes (Source of Income

Income Taxes (Source of Income Before Taxes) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Income Tax Disclosure [Abstract]
Domestic	$ (33,179)	$ (27,919)	$ (93,639)
Foreign	17,914	13,062	9,290
Loss before income taxes	$ (15,265)	$ (14,857)	$ (84,349)

Income Taxes (Components of Inc

Income Taxes (Components of Income Tax Expense) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Current
Federal	$ 53	$ 208	$ 0
State	53	(125)	57
Foreign	5,784	6,878	7,759
Total current income tax provision	5,890	6,961	7,816
Deferred
Federal	(5,723)	(14,864)	(9,059)
State	(833)	(1,281)	(1,781)
Foreign	(1,439)	(1,200)	(3,272)
Total deferred income tax benefit	(7,995)	(17,345)	(14,112)
Total income tax benefit	$ (2,105)	$ (10,384)	$ (6,296)

Income Taxes (Effective Tax Rat

Income Taxes (Effective Tax Rate Reconciliation) (Details)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Income Tax Disclosure [Abstract]
Tax at Federal statutory rate	21.00%	35.00%	35.00%
State taxes - net of Federal benefit	7.80%	7.70%	1.50%
Research and development incentives	3.60%	1.70%	0.50%
Foreign rate differential	(7.40%)	5.20%	1.30%
Valuation allowances	(0.20%)	5.00%	(1.80%)
Change in foreign tax rates	0.00%	(1.20%)	0.60%
Decrease (increase) in tax reserves	(1.60%)	(0.40%)	1.00%
Stock compensation expense	(2.10%)	(6.70%)	(0.60%)
U.S. taxation of foreign earnings	(13.10%)	(10.20%)	(3.60%)
Non-deductible meals and entertainment	(0.30%)	(0.30%)	(0.10%)
Nondeductible impairment charge	0.00%	0.00%	(25.70%)
Change in U.S. tax rate	0.00%	72.50%	0.00%
Transition tax on unremitted foreign earnings	3.30%	(35.70%)	0.00%
Other	2.80%	(2.70%)	(0.60%)
Effective tax rate	13.80%	69.90%	7.50%

Income Taxes (Deferred Tax Asse

Income Taxes (Deferred Tax Assets and Liabilities) (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Deferred tax assets
Accrued expenses and reserves	$ 2,289	$ 2,685
Postretirement and postemployment benefits	924	1,702
Employee benefits	3,125	3,476
Inventories	1,072	1,392
Other assets	1,526	1,868
Operating loss and credit carryforwards	20,939	15,257
Gross deferred tax assets	29,875	26,380
Less valuation allowance	(3,828)	(4,220)
Deferred tax assets	26,047	22,160
Deferred tax liabilities
Property, plant and equipment	(14,969)	(15,670)
Intangible assets and other liabilities	(25,804)	(28,912)
Foreign investments	(1,261)	(1,688)
Deferred tax liabilities	(42,034)	(46,270)
Net deferred tax liability	(15,987)	(24,110)
Deferred income taxes	(17,725)	(25,699)
Net amount recognized	(15,987)	(24,110)
Other assets - net
Deferred tax liabilities
Other assets - net	1,738	1,589
Deferred income taxes
Deferred tax liabilities
Deferred income taxes	$ (17,725)	$ (25,699)

Income Taxes (Unrecognized Tax

Income Taxes (Unrecognized Tax Benefits) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Income Tax Disclosure [Abstract]
Balance at beginning of period	$ 1,916	$ 1,881	$ 2,928
Additions based on tax positions related to current year	168	267	126
Reductions related to lapses of statute of limitations	0	(232)	(1,173)
Balance at end of period	$ 2,084	$ 1,916	$ 1,881

Employee Benefit Plans (Narrati

Employee Benefit Plans (Narrative) (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Defined Benefit Plan Disclosure [Line Items]
Maximum annual contributions per employee, percent	50.00%
Employer matching contribution, percent of match	50.00%
Employer matching contribution, percent of employees' gross pay	6.00%
Defined contribution plan, cost recognized	$ 2.1	$ 2.1	$ 2.4
Health care cost trend rate assumed for next fiscal year	6.40%	8.40%
Measurement period for assumptions	5 years
Rolling measurement period For assumptions	15 years
Effect of one percentage point increase on accumulated postretirement benefit obligation	$ 0.1
Effect of one percentage point decrease on accumulated postretirement benefit obligation	$ 0.1
Minimum
Defined Benefit Plan Disclosure [Line Items]
Ultimate health care cost trend rate	1.00%
Maximum
Defined Benefit Plan Disclosure [Line Items]
Ultimate health care cost trend rate	3.00%
Multiemployer Plans, Pension | Other Long-Term Liabilities
Defined Benefit Plan Disclosure [Line Items]
Employee-related liabilities	$ 1.3	$ 1.5
Multiemployer Plans, Pension | Other Current Liabilities
Defined Benefit Plan Disclosure [Line Items]
Employee-related liabilities	0.2	$ 0.2
Pension Plan
Defined Benefit Plan Disclosure [Line Items]
Unrecognized loss	0.1
Expected contributions in current fiscal year	0.8
Other Postretirement Benefit Plan
Defined Benefit Plan Disclosure [Line Items]
Unrecognized loss	$ 0.1

Employee Benefit Plans (Schedul

Employee Benefit Plans (Schedule of Changes in Plan Assets and Funded Status) (Details) - Pension Plan - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Change in plan assets
Fair value of plan assets at beginning of year	$ 17,501
Actual return on plan assets	4
Fair value of plan assets at end of year	14,996	$ 17,501
United States
Defined Benefit Plan Disclosure [Line Items]
Accumulated benefit obligation	9,661	10,605
Change in projected benefit obligation
Projected benefit obligation at beginning of year	10,605	10,626
Service cost	0	0	$ 0
Interest cost	350	393	425
Interest cost	(602)	292
Benefits paid	(692)	(706)
Other	0	0
Currency translation adjustment	0	0
Projected benefit obligation at end of year	9,661	10,605	10,626
Change in plan assets
Fair value of plan assets at beginning of year	10,055	9,282
Actual return on plan assets	(452)	1,110
Employer and employee contributions	307	410
Benefits paid	(692)	(706)
Other	(39)	(41)
Currency translation adjustment	0	0
Fair value of plan assets at end of year	9,179	10,055	9,282
Funded status	(482)	(550)
Amounts recognized in the statement of financial position consist of:
Non-current assets	1,830	1,935
Other current liabilities	0	0
Other long-term liabilities	(2,312)	(2,485)
Net amount recognized	$ (482)	$ (550)
United States | Minimum
Weighted-average assumptions
Discount rates	4.02%	3.33%
United States | Maximum
Weighted-average assumptions
Discount rates	4.08%	3.45%
Non-U.S. Plans
Defined Benefit Plan Disclosure [Line Items]
Accumulated benefit obligation	$ 12,856	$ 15,054
Change in projected benefit obligation
Projected benefit obligation at beginning of year	15,468	13,532
Service cost	190	177	155
Interest cost	328	312	391
Interest cost	(483)	388
Benefits paid	(1,617)	(502)
Other	27	8
Currency translation adjustment	(680)	1,553
Projected benefit obligation at end of year	13,233	15,468	13,532
Change in plan assets
Fair value of plan assets at beginning of year	7,446	6,316
Actual return on plan assets	(184)	536
Employer and employee contributions	525	485
Benefits paid	(1,621)	(506)
Other	0	0
Currency translation adjustment	(349)	615
Fair value of plan assets at end of year	5,817	7,446	$ 6,316
Funded status	(7,416)	(8,022)
Amounts recognized in the statement of financial position consist of:
Non-current assets	0	0
Other current liabilities	(83)	(78)
Other long-term liabilities	(7,333)	(7,944)
Net amount recognized	$ (7,416)	$ (8,022)
Non-U.S. Plans | Minimum
Weighted-average assumptions
Discount rates	2.00%	1.80%
Rate of compensation increase	2.00%	2.00%
Non-U.S. Plans | Maximum
Weighted-average assumptions
Discount rates	2.80%	2.40%
Rate of compensation increase	3.70%	3.70%

Employee Benefit Plans (Net Per

Employee Benefit Plans (Net Periodic Benefit Costs) (Details) - Pension Plan - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
United States
Defined Benefit Plan Disclosure [Line Items]
Service cost	$ 0	$ 0	$ 0
Interest cost	350	393	425
Expected return on plan assets	(477)	(467)	(513)
Amortization of actuarial loss	14	14	27
Net periodic benefit cost	$ (113)	$ (60)	$ (61)
Weighted-average assumptions
Discount rates			3.87%
United States | Minimum
Weighted-average assumptions
Discount rates	3.30%	3.71%
Expected long-term rates or return	4.75%	4.75%	5.50%
United States | Maximum
Weighted-average assumptions
Discount rates	3.45%	3.90%	4.15%
Expected long-term rates or return	6.50%	6.50%	7.00%
Non-U.S. Plans
Defined Benefit Plan Disclosure [Line Items]
Service cost	$ 190	$ 177	$ 155
Interest cost	328	312	391
Expected return on plan assets	(222)	(226)	(253)
Amortization of actuarial loss	79	41	7
Net periodic benefit cost	$ 375	$ 304	$ 300
Non-U.S. Plans | Minimum
Weighted-average assumptions
Discount rates	1.80%	1.70%	2.20%
Rate of compensation increase	2.20%	2.00%	2.00%
Expected long-term rates or return	3.30%	3.50%	4.00%
Non-U.S. Plans | Maximum
Weighted-average assumptions
Discount rates	2.40%	2.60%	3.70%
Rate of compensation increase	3.70%	3.90%	3.60%
Expected long-term rates or return	4.00%	4.00%	4.20%

Employee Benefit Plans (AOCI) (

Employee Benefit Plans (AOCI) (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Pension Plan
Defined Benefit Plan Disclosure [Line Items]
Unrecognized loss	$ 2,379	$ 2,099	$ 1,994

Employee Benefit Plans (Asset A

Employee Benefit Plans (Asset Allocation) (Details) - Pension Plan	Dec. 31, 2018	Dec. 31, 2017
Non-U.S. Plans | Equity securities
Defined Benefit Plan Disclosure [Line Items]
Actual plan asset allocations	36.80%	47.10%
Non-U.S. Plans | Debt securities
Defined Benefit Plan Disclosure [Line Items]
Actual plan asset allocations	58.90%	49.30%
Non-U.S. Plans | Other
Defined Benefit Plan Disclosure [Line Items]
Actual plan asset allocations	4.30%	3.60%
United States | Equity securities
Defined Benefit Plan Disclosure [Line Items]
Actual plan asset allocations	47.60%	58.70%
United States | Debt securities
Defined Benefit Plan Disclosure [Line Items]
Actual plan asset allocations	42.30%	29.40%
United States | Other
Defined Benefit Plan Disclosure [Line Items]
Actual plan asset allocations	10.10%	11.90%

Employee Benefit Plans (Fair Va

Employee Benefit Plans (Fair Value of Pension Plan Assets) (Details) - Pension Plan - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets at end of year	$ 14,996	$ 17,501
Level 1
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets at end of year	7,442	10,618
Level 2
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets at end of year	7,315	6,630
Level 3
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets at end of year	239	253
Cash and cash equivalents
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets at end of year	923	1,202
Cash and cash equivalents | Level 1
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets at end of year	923	1,202
Cash and cash equivalents | Level 2
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets at end of year	0	0
Cash and cash equivalents | Level 3
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets at end of year	0	0
Accrued dividends
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets at end of year	4	3
Accrued dividends | Level 1
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets at end of year	4	3
Accrued dividends | Level 2
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets at end of year	0	0
Accrued dividends | Level 3
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets at end of year	0	0
Global equities
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets at end of year	6,515	9,413
Global equities | Level 1
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets at end of year	6,515	9,413
Global equities | Level 2
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets at end of year	0	0
Global equities | Level 3
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets at end of year	0	0
Fixed income securities
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets at end of year	7,315	6,630
Fixed income securities | Level 1
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets at end of year	0	0
Fixed income securities | Level 2
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets at end of year	7,315	6,630
Fixed income securities | Level 3
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets at end of year	0	0
Group annuity/insurance contracts
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets at end of year	239	253
Group annuity/insurance contracts | Level 1
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets at end of year	0	0
Group annuity/insurance contracts | Level 2
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets at end of year	0	0
Group annuity/insurance contracts | Level 3
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets at end of year	$ 239	$ 253

Employee Benefit Plans (Reconci

Employee Benefit Plans (Reconciliation of Changes in Plan Assets) (Details) - Pension Plan $ in Thousands	12 Months Ended
	Dec. 31, 2018USD ($)
Change in plan assets
Fair value of plan assets at beginning of year	$ 17,501
Actual return on plan assets	4
Purchases, sales and settlements	(18)
Fair value of plan assets at end of year	14,996
Level 3
Change in plan assets
Fair value of plan assets at beginning of year	253
Fair value of plan assets at end of year	$ 239

Employee Benefit Plans (Expecte

Employee Benefit Plans (Expected Future Benefit Payments) (Details) - Pension Plan $ in Thousands	Dec. 31, 2018USD ($)
Defined Benefit Plan Disclosure [Line Items]
2019	$ 1,216
2020	1,279
2021	1,349
2022	1,227
2023	1,287
2024-2028	$ 6,472

Employee Benefit Plans (Postret

Employee Benefit Plans (Postretirement Health Coverage and Life Insurance (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Other Postretirement Benefit Plan
Defined Benefit Plan Disclosure [Line Items]
Accumulated benefit obligation	$ 1,344	$ 1,423
Change in projected benefit obligation
Projected benefit obligation at beginning of year	1,423	1,972
Interest cost	44	68	$ 76
Actuarial loss (gain)	37	(483)
Benefits paid	(160)	(134)
Projected benefit obligation at end of year	1,344	1,423	$ 1,972
Change in plan assets
Employer contributions	160	134
Benefits paid	(160)	(134)
Fair value of plan assets at end of year	0	0
Funded Status	$ (1,344)	$ (1,423)
Weighted-average assumptions
Discount rates	3.96%	3.26%
Amounts recognized in the statement of financial position consist of:
Other current liabilities	$ (147)	$ (142)
Other long-term liabilities	(1,197)	(1,281)
Net amount recognized	(1,344)	(1,423)
Pension Plan
Change in plan assets
Fair value of plan assets at end of year	$ 14,996	$ 17,501

Employee Benefit Plans (Postr_2

Employee Benefit Plans (Postretirement Health Coverage and Life Insurance Components of Net Period Benefit Costs) (Details) - Other Postretirement Benefit Plan - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Defined Benefit Plan Disclosure [Line Items]
Interest cost	$ 44	$ 68	$ 76
Amortization of the net gain from earlier periods	(77)	(18)	(13)
Net periodic benefit cost	$ (33)	$ 50	$ 63
Weighted-average assumptions
Discount rates	3.26%	3.64%	3.82%

Employee Benefit Plans (Other P

Employee Benefit Plans (Other Postretirement Benefits AOCI) (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Other Postretirement Benefit Plan
Defined Benefit Plan Disclosure [Line Items]
Unrecognized gain	$ (548)	$ (582)	$ (217)

Employee Benefit Plans (Multi-e

Employee Benefit Plans (Multi-employer Estimated Projected Benefit Payments) (Details) - Other Postretirement Benefit Plan $ in Thousands	Dec. 31, 2018USD ($)
Defined Benefit Plan Disclosure [Line Items]
2019	$ 150
2020	141
2021	132
2022	124
2023	116
2024-2028	$ 475

Business Segments, Geographic_3

Business Segments, Geographic and Customer Information (Reportable Segments) (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2018USD ($)segment	Dec. 31, 2017USD ($)	Dec. 31, 2016USD ($)
Segment Reporting Information [Line Items]
Number of reportable segments | segment	4
Net sales	$ 612,948	$ 648,616	$ 705,519
Finishing
Segment Reporting Information [Line Items]
Net sales	207,637	200,284	196,883
Components
Segment Reporting Information [Line Items]
Net sales	83,028	82,621	97,667
Seating
Segment Reporting Information [Line Items]
Net sales	160,322	159,129	161,050
Acoustics
Segment Reporting Information [Line Items]
Net sales	$ 161,961	$ 206,582	$ 249,919

Business Segments, Geographic_4

Business Segments, Geographic and Customer Information (EBITDA Reconciliation) (Details) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Reconciliation of Operating Profit (Loss) from Segments to Consolidated [Abstract]
Interest expense		$ (33,437)	$ (33,089)	$ (31,843)
Gain (loss) on debt extinguishment	$ (200)	0	2,201	0
Depreciation and amortization		(42,604)	(38,934)	(44,041)
Impairment charges		0	0	(63,285)
Gain (loss) on disposal of property, plant and equipment - net		1,142	759	(880)
Restructuring		(4,458)	(4,266)	(7,232)
Corporate share based compensation		(2,709)	(1,119)	752
Loss before income taxes		(15,265)	(14,857)	(84,349)
Operating Segments
Reconciliation of Operating Profit (Loss) from Segments to Consolidated [Abstract]
Segment adjusted EBITDA		79,340	81,238	81,773
Interest expense		(953)	(1,370)	(1,561)
Gain (loss) on debt extinguishment		0	(182)	0
Depreciation and amortization		(42,151)	(38,577)	(43,697)
Impairment charges		0	0	(63,285)
Gain (loss) on disposal of property, plant and equipment - net		1,142	759	(869)
Loss on divestiture		0	(8,730)	0
Restructuring		(4,458)	(4,275)	(6,634)
Integration and other restructuring costs		(446)	0	(1,621)
Loss before income taxes		32,474	28,863	(35,894)
Operating Segments | Finishing
Reconciliation of Operating Profit (Loss) from Segments to Consolidated [Abstract]
Segment adjusted EBITDA		28,979	27,661	24,200
Depreciation and amortization		(12,196)	(12,198)	(13,693)
Operating Segments | Components
Reconciliation of Operating Profit (Loss) from Segments to Consolidated [Abstract]
Segment adjusted EBITDA		9,746	9,888	14,249
Depreciation and amortization		(9,746)	(7,821)	(9,827)
Operating Segments | Seating
Reconciliation of Operating Profit (Loss) from Segments to Consolidated [Abstract]
Segment adjusted EBITDA		19,747	16,348	16,122
Depreciation and amortization		(8,488)	(8,435)	(8,894)
Operating Segments | Acoustics
Reconciliation of Operating Profit (Loss) from Segments to Consolidated [Abstract]
Segment adjusted EBITDA		20,868	27,341	27,202
Depreciation and amortization		(11,721)	(10,123)	(11,283)
Corporate
Reconciliation of Operating Profit (Loss) from Segments to Consolidated [Abstract]
Corporate general and administrative expenses		(12,129)	(13,486)	(17,613)
Interest expense		(32,484)	(31,719)	(30,282)
Gain (loss) on debt extinguishment		0	2,383	0
Depreciation and amortization		(453)	(357)	(344)
Gain (loss) on disposal of property, plant and equipment - net		0	0	(11)
Restructuring		0	9	(598)
Integration and other restructuring costs		36	569	(359)
Corporate share based compensation		$ (2,709)	$ (1,119)	$ 752

(Other Information by Segment)

(Other Information by Segment) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Segment Reporting, Asset Reconciling Item [Line Items]
Depreciation and amortization	$ 42,604	$ 38,934	$ 44,041
Capital expenditures	13,753	15,873	19,780
Assets	503,597	546,323
Operating Segments
Segment Reporting, Asset Reconciling Item [Line Items]
Depreciation and amortization	42,151	38,577	43,697
Assets	500,553	559,145
Operating Segments | Finishing
Segment Reporting, Asset Reconciling Item [Line Items]
Depreciation and amortization	12,196	12,198	13,693
Capital expenditures	4,365	5,247	5,943
Assets	230,185	241,776
Operating Segments | Components
Segment Reporting, Asset Reconciling Item [Line Items]
Depreciation and amortization	9,746	7,821	9,827
Capital expenditures	1,320	3,797	2,950
Assets	55,371	72,724
Operating Segments | Seating
Segment Reporting, Asset Reconciling Item [Line Items]
Depreciation and amortization	8,488	8,435	8,894
Capital expenditures	3,207	2,709	3,602
Assets	90,175	99,155
Operating Segments | Acoustics
Segment Reporting, Asset Reconciling Item [Line Items]
Depreciation and amortization	11,721	10,123	11,283
Capital expenditures	4,038	3,563	6,058
Assets	124,822	145,490
Corporate
Segment Reporting, Asset Reconciling Item [Line Items]
Depreciation and amortization	453	357	344
Capital expenditures	823	557	$ 1,227
Corporate Reconciling Items And Eliminations
Segment Reporting, Asset Reconciling Item [Line Items]
Assets	$ 3,044	$ (12,822)

Business Segments, Geographic_5

Business Segments, Geographic and Customer Information (Geographical Information) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Segment Reporting Information [Line Items]
Net sales	$ 612,948	$ 648,616	$ 705,519
Long-lived assets	251,398	285,695
United States
Segment Reporting Information [Line Items]
Net sales	429,057	441,691	492,667
Long-lived assets	176,688	197,174
Europe
Segment Reporting Information [Line Items]
Net sales	132,663	151,628	154,307
Long-lived assets	60,140	70,797
Mexico
Segment Reporting Information [Line Items]
Net sales	47,301	50,080	49,594
Long-lived assets	11,084	13,484
Other
Segment Reporting Information [Line Items]
Net sales	3,927	5,217	$ 8,951
Long-lived assets	$ 3,486	$ 4,240

Commitments and Contingencies (

Commitments and Contingencies (Details) $ in Millions	Dec. 31, 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

Schedule II - Consolidated Va_2

Schedule II - Consolidated Valuation and Qualifying Accounts (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Allowance for doubtful accounts
SEC Schedule, 12-09, Movement in Valuation Allowances and Reserves [Roll Forward]
Balance at beginning of year	$ 2,959	$ 3,392	$ 2,524
Charge to Costs and Expenses	(197)	82	1,696
Utilization of Reserves	(954)	(634)	(783)
Other	4	119	(45)
Balance at end of year	1,812	2,959	3,392
Deferred tax valuation allowances
SEC Schedule, 12-09, Movement in Valuation Allowances and Reserves [Roll Forward]
Balance at beginning of year	4,220	4,879	3,703
Charge to Costs and Expenses	561	283	1,469
Utilization of Reserves	(602)	(1,164)	0
Other	(351)	222	(293)
Balance at end of year	$ 3,828	$ 4,220	$ 4,879