Distribution Solutions (DSGR) 10-K 23 Feb 17 2016 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2016	Jan. 31, 2017	Jun. 30, 2016
Document and Entity Information [Abstract]
Entity Registrant Name	LAWSON PRODUCTS INC/NEW/DE/
Entity Central Index Key	703,604
Document Type	10-K
Document Period End Date	Dec. 31, 2016
Amendment Flag	false
Document Fiscal Year Focus	2,016
Document Fiscal Period Focus	FY
Current Fiscal Year End Date	--12-31
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Filer Category	Accelerated Filer
Entity Public Float			$ 137,477,000
Entity Common Stock, Shares Outstanding		8,832,623

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Current assets:
Cash and cash equivalents	$ 10,421	$ 10,765
Restricted cash	800	800
Accounts receivable, less allowance for doubtful accounts of $454 and $543, respectively	30,200	27,231
Inventories	42,561	44,095
Miscellaneous receivables and prepaid expenses	3,788	3,667
Total current assets	87,770	86,558
Property, plant and equipment, less accumulated depreciation and amortization	30,907	35,487
Cash value of life insurance	10,051	10,245
Goodwill	5,520	319
Deferred income taxes	20	51
Other assets	1,039	434
Total assets	135,307	133,094
Current liabilities:
Revolving line of credit	841	925
Accounts payable	11,307	9,370
Accrued expenses and other liabilities	27,289	26,048
Total current liabilities	39,437	36,343
Security bonus plan	14,216	14,641
Financing lease obligation	7,543	8,539
Deferred compensation	4,830	4,626
Deferred rent liability	3,676	3,912
Other liabilities	4,472	3,769
Total liabilities	74,174	71,830
Commitments and Contingencies
Stockholders' equity:
Authorized - 500,000 shares, Issued and outstanding - None	0	0
Authorized - 35,000,000 shares Issued – 8,864,929 and 8,796,264 shares, respectively Outstanding – 8,832,623 and 8,771,120 shares, respectively	8,865	8,796
Capital in excess of par value	11,055	9,877
Retained earnings	41,943	43,572
Treasury stock – 32,306 and 25,144 shares held, respectively	(691)	(515)
Accumulated other comprehensive income	(39)	(466)
Total stockholders’ equity	61,133	61,264
Total liabilities and stockholders’ equity	$ 135,307	$ 133,094

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Statement of Financial Position [Abstract]
Allowance for doubtful accounts	$ 454	$ 543
Preferred stock, par value	$ 1	$ 1
Preferred stock, shares authorized	500,000	500,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock, par value	$ 1	$ 1
Common stock, shares authorized	35,000,000	35,000,000
Common stock, shares issued	8,864,929	8,796,264
Common stock, shares outstanding	8,832,623	8,771,120
Treasury Stock, Shares	32,306	25,144

Consolidated Statements of Oper

Consolidated Statements of Operations and Comprehensive Income (Loss) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Income Statement [Abstract]
Net sales	$ 276,573	$ 275,834	$ 285,693
Cost of goods sold	108,511	106,710	113,144
Gross profit	168,062	169,124	172,549
Operating expenses:
Selling Expense	92,908	90,093	90,776
General and Administrative Expense	76,611	75,979	83,350
Selling, general and administrative expenses	169,519	166,072	174,126
Other operating expenses, net	0	931	3,386
Operating expenses	169,519	167,003	177,512
Operating income (loss)	(1,457)	2,121	(4,963)
Interest expense	(496)	(766)	(772)
Other income (expenses), net	422	(203)	(99)
Income (loss) from continuing operations before income taxes	1,531	(1,152)	5,834
Income tax expense	98	855	227
Income (loss) from continuing operations	(1,629)	297	(6,061)
Income and gain from discontinued operations, net of tax	0	0	1,692
Net Income (loss)	$ (1,629)	$ 297	$ (4,369)
Basic and Diluted Earnings per Share fom Continuing Operations	$ (0.19)	$ 0.03	$ (0.70)
Basic and Diluted Earnings per Share from Discontinued Operations	0	0	0.20
Basic and Diluted Earnings per Share	$ (0.19)	$ 0.03	$ (0.50)
Comprehensive income (loss)
Net income (loss)	$ (1,629)	$ 297	$ (4,369)
Other comprehensive loss, net of tax:
Adjustment for foreign currency translation	427	(1,892)	(559)
Comprehensive income (loss)	$ (1,202)	$ (1,595)	$ (4,928)

Consolidated Statements of Chan

Consolidated Statements of Changes in Stockholders' Equity - USD ($) $ in Thousands	Total	Common Stock, $1 par value	Capital in Excess of Par Value	Retained Earnings	Treasury Stock	Accumulated Other Comprehensive Income (Loss)
Balance at beginning of year at Dec. 31, 2013	$ 65,912	$ 8,671	$ 7,799	$ 47,644	$ (187)	$ 1,985
Net income (loss)	(4,369)			(4,369)
Adjustment for foreign currency translation	(559)					(559)
Stock based compensation	951	0	951
Shares issued		49	(49)
Share repurchase	(80)				(80)
Balance at end of year at Dec. 31, 2014	61,855	8,720	8,701	43,275	(267)	1,426
Net income (loss)	297			297
Adjustment for foreign currency translation	(1,892)					(1,892)
Stock based compensation	1,252	0	1,252
Shares issued		76	(76)
Share repurchase	(248)				(248)
Balance at end of year at Dec. 31, 2015	61,264	8,796	9,877	43,572	(515)	(466)
Net income (loss)	(1,629)
Adjustment for foreign currency translation	427
Stock based compensation	1,247	0	1,247
Shares issued		69	(69)
Share repurchase	(176)				(176)
Balance at end of year at Dec. 31, 2016	$ 61,133	$ 8,865	$ 11,055	$ 41,943	$ (691)	$ (39)

Consolidated Statements of Cha6

Consolidated Statements of Changes in Stockholders' Equity Consolidated Statements of Changes in Stockholders' Equity (Parenthetical) - $ / shares	Dec. 31, 2016	Dec. 31, 2015
Common stock, par value	$ 1	$ 1

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Operating activities:
Income (loss) from continuing operations	$ (1,629)	$ 297	$ (6,061)
Income from discontinued operations	0	0	(1,692)
Net Income (loss)	(1,629)	297	(4,369)
Adjustments to reconcile income (loss) from continuing operations to net cash provided by operating activities:
Depreciation and amortization	(8,066)	(8,543)	(8,751)
Stock based compensation	(2,469)	(2,093)	(6,376)
Loss (gain) on disposal of property and equipment	12	8	142
Increase (Decrease) in Deferred Income Taxes	31	0	8
Environmental Remediation Expense	0	931	340
Impairment of long-lived assets	0	0	3,046
Changes in operating assets and liabilities:
Accounts receivable	(3,252)	3,285	(2,415)
Inventories	2,229	(116)	882
Prepaid expenses and other assets	(45)	418	(2,202)
Accounts payable and other liabilities	(397)	6,381	7,696
Other	182	207	633
Net cash provided by operating activities	8,460	9,285	1,804
Investing activities:
Purchases of property, plant and equipment	(3,112)	(2,342)	(2,759)
Payments to Acquire Businesses, Gross	6,030	441	0
Proceeds from sale of property	0	3	8,307
Proceeds related to the sale of businesses, net	0	0	12,125
Net cash (used in) provided by investing activities	(9,142)	(2,780)	17,673
Financing activities:
Net borrowings on revolving line of credit	(84)	925	(16,078)
Proceeds from Stock Options Exercised	0	50	53
Net cash provided by (used in) financing activities	(84)	975	(16,025)
Discontinued operations:
Effect of Exchange Rate on Cash and Cash Equivalents	422	(922)	57
Increase (decrease) in cash and cash equivalents	(344)	6,558	3,509
Cash and cash equivalents at beginning of year	10,765	4,207	698
Cash and cash equivalents at end of year	$ 10,421	$ 10,765	$ 4,207

Description of Business

Description of Business	12 Months Ended
	Dec. 31, 2016
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Description of Business	Description of Business Lawson Products, Inc. (“Lawson” or the “Company”) is a North American distributor of products and services to the industrial, commercial, institutional and government maintenance, repair and operations (“MRO”) marketplace.

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2016
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	Summary of Significant Accounting Policies Principles of Consolidation — The accompanying consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States and include the accounts and transactions of the Company and its wholly-owned subsidiaries. All significant intercompany transactions and balances have been eliminated in consolidation. Certain reclassifications have been made to prior period amounts to conform to the current period presentation. Such reclassifications have no effect on net income as previously reported. Revenue Recognition — Net sales include product sales and billings for freight and handling charges. Sales and associated cost of goods sold are generally recognized when products are shipped and title passes to customers. We accrue for returns based on historical evidence of return rates. Cash Equivalents — The Company considers all highly liquid investments with a maturity of three months or less when purchased to be cash equivalents. The carrying amount of the Company’s cash equivalents at December 31, 2016 approximates fair value. Allowance for Doubtful Accounts — The Company evaluates the collectability of accounts receivable based on a combination of factors. In circumstances where the Company is aware of a specific customer’s inability to meet its financial obligations (e.g., bankruptcy filings, substantial down-grading of credit ratings), a specific reserve for bad debts is recorded against amounts due to reduce the receivable to the amount the Company reasonably believes will be collected. For all other customers, the Company recognizes reserves for bad debts based on the Company’s historical experience of bad debt write-offs as a percent of accounts receivable outstanding. If circumstances change (e.g., higher than expected defaults or an unexpected material adverse change in a major customer’s ability to meet its financial obligations), the estimates of the recoverability of amounts due the Company could be revised by a material amount. Inventories — Inventories principally consist of finished goods stated at the lower of cost or market using the first-in-first-out method. To reduce the cost basis of inventory to a lower of cost or market value, a reserve is recorded for slow-moving and obsolete inventory based on historical experience and monitoring of current inventory activity. Estimates are used to determine the necessity of recording these reserves based on periodic detailed analysis using both qualitative and quantitative factors. As part of this analysis, the Company considers several factors including the inventories length of time on hand, historical sales, product shelf life, product life cycle, product category and product obsolescence. Property, Plant and Equipment — Property, plant and equipment are stated at cost less accumulated depreciation and amortization. Depreciation expense is computed by the straight-line method generally using useful lives of 20 to 30 years for buildings and improvements and 3 to 10 years for machinery and equipment, furniture and fixtures and vehicles. Amortization of financing and capital leases is included in depreciation expense. Depreciation expense was $4.7 million , $4.6 million and $4.8 million for 2016 , 2015 and 2014 , respectively. Capitalized software is amortized over estimated useful lives of 3 to 5 years using the straight-line method. Amortization expense of capitalized software was $3.1 million , $3.8 million and $3.8 million for 2016 , 2015 and 2014 , respectively. Cash Value of Life Insurance — The Company has invested funds in life insurance policies on certain current and former employees. The cash surrender value of the policies is invested in various investment instruments and is recorded as an asset on our consolidated financial statements. The Company records these funds at contractual value. The change in the cash surrender value of the life insurance policies, which is recorded as a component of General and administrative expenses, is the change in the policies' contractual values. Deferred Compensation — The Company’s Executive Deferral Plan (“Deferral Plan”) allows certain executives to defer payment of a portion of their earned compensation. The deferred compensation is recorded in an Account Balance, which is a bookkeeping entry made by the Company to measure the amount due to the participant. The Account Balance is equal to the participant’s deferred compensation, adjusted for increases and/or decreases in the amount that the participant has designated to one or more bookkeeping portfolios that track the performance of certain mutual funds. Lawson adjusts the deferred compensation liability to equal the contractual value of the participants’ Account Balances. These adjustments are the changes in contractual value of the individual plans and are recorded as a component of General and administrative expenses. Stock-Based Compensation — Compensation based on the share value of the Company’s common stock is valued at its fair value at the grant date and the expense is recognized over the vesting period. Fair value is re-measured each reporting period for liability-classified awards that may be redeemable in cash. Goodwill — The Company had $5.5 million and $0.3 million of goodwill in 2016 and 2015, respectively. Goodwill represents the cost of business acquisitions in excess of the fair value of identifiable net tangible and intangible assets acquired. Goodwill is allocated to the appropriate reporting unit as reviewed by the Company’s chief operating decision maker responsible for reviewing operating performance and allocating resources. The Company reviews goodwill for potential impairment annually during the fourth quarter, or when an event or other circumstance changes that would more likely than not reduce the fair value of the asset below its carrying value. The first step in the multi-step process to determine if goodwill has been impaired and to what degree is to review the relevant qualitative factors that could cause the fair value of the reporting unit to decrease below the carrying value of the reporting unit. After reviewing the qualitative factors relevant to the acquired companies, including conditions surrounding the industry we operate in compared to when the acquisitions were completed, the financial performance of the acquired companies compared to our projected results, and macroeconomic conditions as a whole, we have determined that it is more likely than not that the fair value of the reporting unit exceeds the carrying value, therefore goodwill has not been impaired and no further steps need to be taken. Impairment of Long-Lived Assets — The Company reviews its long-lived assets, including property, plant and equipment and definite life intangibles, for impairment whenever events or changes in circumstances indicate that the carrying amounts of these assets may not be recoverable. Recoverability is measured by a comparison of the assets' carrying amount to their expected future undiscounted net cash flows. If such assets are considered to be impaired, the impairment to be recognized is measured based on the amount by which the carrying amount of the asset exceeds its fair value. In 2014, in anticipation of a sale of its Reno, Nevada distribution center, the Company reviewed the future recoverability of the facility and recorded a $3.0 million non-cash impairment charge. In 2016 the Company determined that a triggering event had occurred when it announced a plan to close its distribution center located in Fairfield, New Jersey. Based on independent offers obtained for the facility, the Company determined that no impairment had occurred. Income Taxes — Deferred tax assets or liabilities reflect temporary differences between amounts of assets and liabilities for financial and tax reporting. Such amounts are adjusted, as appropriate, to reflect changes in enacted tax rates expected to be in effect when the temporary differences reverse. A valuation allowance is established to offset any deferred tax assets if, based upon the available evidence, it is more likely than not (i.e. greater than 50% likely) that some or all of the deferred tax assets will not be realized. The determination of the amount of a valuation allowance to be provided on recorded deferred tax assets involves estimates regarding (1) the timing and amount of the reversal of taxable temporary differences, (2) expected future taxable income, (3) the impact of tax planning strategies and (4) the ability to carry back deferred tax assets to offset prior taxable income. In assessing the need for a valuation allowance, we consider all available positive and negative evidence, including past operating results, projections of future taxable income and the feasibility of ongoing tax planning strategies. The projections of future taxable income include a number of estimates and assumptions regarding our volume, pricing and costs. Additionally, valuation allowances related to deferred tax assets can be impacted by changes to tax laws. Significant judgment is required in determining income tax provisions as well as deferred tax asset and liability balances, including the estimation of valuation allowances and the evaluation of tax positions. Primarily due to the cumulative losses incurred in recent years, management determined that it was more likely than not that it would not be able to utilize deferred tax assets to offset future taxable income and increased the deferred tax valuation allowance to equal substantially all of the Company's net deferred tax assets. A tax valuation allowance will remain until the Company can establish that the recoverability of its deferred tax assets is more certain. Earnings from the Company's foreign subsidiaries are considered to be indefinitely reinvested. A distribution of these non-U.S. earnings in the form of dividends or otherwise would subject the Company to both U.S. Federal and state income taxes, as adjusted for tax credits and foreign withholding taxes. The Company recognizes the benefit of tax positions when a benefit is more likely than not (i.e., greater than 50% likely) to be sustained on its technical merits. Recognized tax benefits are measured at the largest amount that is more likely than not to be sustained, based on cumulative probability, in final settlement of the position. The Company recognizes interest and penalties related to unrecognized tax benefits as a component of income tax expense. Leases — Leases are categorized as either operating or capital leases at inception. Operating lease costs are recognized on a straight-line basis over the term of the lease. An asset and a corresponding liability for the capital lease obligation are established for the cost of capital leases. The capital lease obligation is amortized over the shorter of the estimated useful life of the asset or the lease term. For build-to-suit financing leases, the Company establishes an asset and liability for the estimated construction costs incurred to the extent that it is involved in the construction of structural improvements or takes construction risk prior to the commencement of the lease. Upon occupancy of facilities under build-to-suit leases, the Company assesses whether these arrangements qualify for sales recognition under the sale-leaseback accounting guidance. If a lease does not meet the criteria to qualify for a sale-leaseback transaction, the established asset and liability remain on the Company's consolidated balance sheet. This asset is depreciated over the life of the lease and the liability is reduced by the non-interest portion of the lease payments for costs allocated to the building and on a straight line basis for costs allocated to land. Sub-leases — If the Company is relieved of its primary obligation under the original lease then the original lease is considered to be terminated, otherwise if the Company retains primary obligation under the original lease then the Company continues to account for the original lease and also accounts for the new sub-lease as lessor. At the time the sub-lease is executed, the Company records a gain or loss equal to the difference between the total cash payments to be made for gross rent under the original lease agreement over the life of the sub-lease plus executory costs and total gross rent proceeds expected to be received over the life of the sub-lease. Earnings per Share — Basic earnings per share is computed by dividing net income by the weighted average number of common shares outstanding during the period. Diluted earnings per share reflect the potential dilution from the exercise or conversion of outstanding stock options and restricted stock awards into common stock. Foreign Currency — The accounts of foreign subsidiaries are measured using the local currency as the functional currency. All balance sheet amounts are translated into U.S. dollars using the exchange rates in effect at the applicable period end. Components of income or loss are translated using the average exchange rate for each reporting period. Gains and losses resulting from changes in the exchange rates from translation of the subsidiary accounts in local currency to U.S. dollars are reported as a component of Accumulated other comprehensive loss in the consolidated balance sheets. Gains and losses resulting from the effect of exchange rate changes on transactions denominated in currencies other than the functional currency are included as a component of net income or loss upon settlement of the transaction. Gains and losses resulting from intercompany transactions are included as a component of net income or loss each reporting period unless the transactions are of a long-term-investment nature and settlement is not planned or anticipated in the foreseeable future, in which case the gains and losses are recorded as a component of Accumulated other comprehensive loss in the consolidated balance sheets. Treasury Stock —The Company repurchased 7,162 , 11,261 and 2,256 shares of its common stock in 2016 , 2015 and 2014 , respectively, from employees upon the vesting of restricted stock to offset the income taxes owed by those employees. The Company accounts for treasury stock using the cost method and includes treasury stock as a component of stockholders’ equity. The value of the treasury stock repurchased of $0.2 million , $0.2 million and $0.1 million in 2016 , 2015 and 2014 , respectively, was acquired in a non-cash transaction that is not included in the consolidated statements of cash flows. Acquisitions — The Company recognizes identifiable assets acquired and liabilities assumed at their acquisition date fair values. Goodwill as of the acquisition date is measured as the excess of consideration transferred over the net of the acquisition date fair values of the assets acquired and the liabilities assumed. While the Company uses its best estimates and assumptions for the purchase price allocation process to value assets acquired and liabilities assumed at the acquisition date, the estimates are inherently uncertain and subject to refinement. As a result, during the measurement period, which may be up to one year from the acquisition date, the Company may record adjustments to the assets acquired and liabilities assumed, with the corresponding offset to goodwill. Use of Estimates — Preparation of financial statements in conformity with accounting principles generally accepted in the United States requires management to make estimates and assumptions that affect the amounts reported for allowance for doubtful accounts. inventory reserves and income taxes in the consolidated financial statements and accompanying notes. Actual results could differ from these estimates. Recent Accounting Pronouncements In January 2017, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2017-04, Simplifying the Test for Goodwill Impairment. This standard eliminates a step from the goodwill impairment test and instead requires an entity to recognize a goodwill impairment charge for the amount by which the goodwill carrying amount exceeds the reporting unit’s fair value. This guidance is effective for interim and annual goodwill impairment tests in fiscal years beginning after December 15, 2019, and early adoption is permitted. This guidance must be applied on a prospective basis. We expect to adopt this guidance for interim and annual goodwill impairment tests performed on testing dates after January 1, 2017. We do not expect the adoption of this guidance to have a material impact on our financial position, results of operations or cash flows. In November 2016, the FASB issued ASU 2016-18, Restricted Cash, which requires amounts generally described as restricted cash and restricted cash equivalents be included with cash and cash equivalents when reconciling the total beginning and ending amounts for the periods shown on the statement of cash flows. ASU 2016-08 is effective for fiscal years beginning after December 15, 2018 (including interim periods within those periods) using a retrospective transition method to each period presented. The Company does not expect the impact on its consolidated financial statements to be material. In March 2016, the FASB issued ASU 2016-09, Improvements to Employee Share-Based Payment Accounting, which amends ASC Topic 718, Compensation – Stock Compensation. ASU 2016-09 simplifies several aspects of the accounting for share-based payment transactions, including the income tax consequences, classification of awards as either equity or liabilities, and classification on the statement of cash flows. ASU 2016-09 is effective for fiscal years beginning after December 15, 2016, and interim periods within those fiscal years. The Company will adopt ASU 2016-09 in the first quarter of 2017. The Company does not expect the adoption of the ASU to have a material impact on net income, basic and diluted earnings per share. In February 2016, the FASB issued ASU 2016-02, Leases (Topic 842) in order to increase transparency and comparability among organizations by recognizing lease assets and lease liabilities on the balance sheet for those leases classified as operating leases under previous GAAP. ASU 2016-02 requires that a lessee should recognize a liability to make lease payments (the lease liability) and a right-of-use asset representing its right to use the underlying asset for the lease term on the balance sheet. ASU 2016-02 is effective for fiscal years beginning after December 15, 2018 (including interim periods within those periods) using a modified retrospective approach and early adoption is permitted. The Company will adopt ASU 2016-02 in the first quarter of 2019. While the effect of the pronouncement has not yet been quantified, the Company is continuing to evaluate the impact of recording the right-of-use-assets and liabilities on its financial position. In November, 2015, the FASB issued ASU No. 2015-17, Balance Sheet Classification of Deferred Taxes. This update simplifies the presentation of deferred income taxes by requiring all entities that present a classified balance sheet to classify all deferred tax assets and liabilities as a noncurrent amount. The FASB feels that this simplification will reduce the cost and complexity of recording deferred taxes without affecting the usefulness of financial statement information. This pronouncement will be effective for public entities in fiscal years beginning after December 15, 2016, including interim periods within those fiscal years. Early adoption is permitted. The guidance may be applied on either a prospective or retrospective basis. The Company will adopt ASU 2015-07 on a prospective basis in 2017 and, due to the full valuation allowance for deferred taxes, does not expect adoption to have a material impact on its financial position. In July 2015, the FASB issued ASU No. 2015-11, Simplifying the Measurement of Inventory, which requires an entity to measure inventory at the lower of cost or net realizable value, which consists of the estimated selling prices in the ordinary course of business, less reasonably predictable cost of completion, disposal, and transportation. This pronouncement is effective for annual reporting periods beginning after December 15, 2016, including interim periods within those fiscal years. The guidance is to be applied prospectively with earlier application permitted as of the beginning of an interim or annual reporting period. The Company does not expect adoption of ASU 2015-11 to have a material impact on its financial position, results of operations or cash flows. In May 2014, the FASB issued ASU No. 2014-09, Revenue from Contracts with Customers (ASU 2014-09), which supersedes nearly all existing revenue recognition guidance under U.S. GAAP. The core principle of ASU 2014-09 is to recognize revenues when promised goods or services are transferred to customers in an amount that reflects the consideration to which an entity expects to be entitled for those goods or services. ASU 2014-09 defines a five step process to achieve this core principle and, in doing so, more judgment and estimates may be required within the revenue recognition process than are required under existing U.S. GAAP. The new standard is effective for the Company's interim and annual periods beginning with the first quarter of 2018. The standard is to be applied using one of two retrospective application methods, with early application not permitted. The Company is in the initial stages of evaluating the effect of the standard on its financial statements and is currently determining the impact of the pronouncement on the consolidated financial statements and the method by which the standard will be adopted.

Restricted Cash Restricted Cash

Restricted Cash Restricted Cash	12 Months Ended
	Dec. 31, 2016
Restricted Cash [Abstract]
Restricted Assets Disclosure [Text Block]	Restricted Cash The Company has agreed to maintain $0.8 million in a money market account as collateral for an outside party that is providing certain commercial card processing services for the Company. The Company is restricted from withdrawing this balance without the prior consent of the outside party during the term of the agreement.

Inventories

Inventories	12 Months Ended
	Dec. 31, 2016
Inventory Disclosure [Abstract]
Inventories	Inventories, net Inventories, net, consisting primarily of purchased goods which are offered for resale, were as follows: (Dollars in thousands) December 31, 2016 2015 Inventories, gross $ 48,038 $ 49,615 Reserve for obsolete and excess inventory (5,477 ) (5,520 ) Inventories, net $ 42,561 $ 44,095

Property, Plant and Equipment

Property, Plant and Equipment	12 Months Ended
	Dec. 31, 2016
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment	Property, Plant and Equipment Components of property, plant and equipment were as follows: (Dollars in thousands) December 31, 2016 2015 Land $ 2,721 $ 2,692 Buildings and improvements 18,981 18,343 Machinery and equipment 22,837 22,558 Capitalized software 21,371 19,710 McCook Facility 12,961 12,961 Furniture and fixtures 5,714 5,693 Capital leases 534 563 Vehicles 166 163 Construction in progress 571 681 85,856 83,364 Accumulated depreciation and amortization (54,949 ) (47,877 ) $ 30,907 $ 35,487

Acquisitions (Notes)

Acquisitions (Notes)	12 Months Ended
	Dec. 31, 2016
Acquisitions [Abstract]
Business Combination Disclosure [Text Block]	Acquisitions Primarily to expand its sales coverage and retain experienced sales representatives, the Company completed three acquisitions in 2016. In November, the Company acquired the assets of Mattic Industries Limited ("Mattic") an industrial parts distributor located in western Canada, for approximately $3.5 million in cash and $0.3 million in contingent consideration. In May, the Company acquired the assets of F.B. Feeney Hardware ("F. B. Feeney") in Ontario, Canada, for approximately $1.3 million in cash and $0.1 million in contingent consideration. And, in March, the Company acquired the assets of Perfect Products Company of Michigan ("Perfect Products"), an auto parts distributor for approximately $1.3 million in cash and $30 thousand in contingent consideration. The Company allocated $0.7 million of the purchase price of the three acquisitions to an intangible asset for customer relationships which was included in Other assets in the Condensed Consolidated Balance Sheets which will be amortized over five years. Total contingent consideration of $0.4 million was not reflected in the condensed consolidated statement of cash flows. The Company acquired one Company in 2015, West Coast Fasteners LTD (West Coast"), an auto parts distributor located in western Canada for approximately $0.4 million in cash. A summary of the purchase price allocation of the acquisitions is as follows: (Dollars in thousands) December 31, 2016 2015 Cash paid and liabilities assumed Cash paid 6,030 441 Contingent consideration 412 — Other liabilities 188 — $ 6,630 $ 441 Fair value of assets acquired Goodwill $ 5,231 $ 299 Customer relationships 733 — Inventory 584 137 Other assets 82 5 $ 6,630 $ 441 The following table contains unaudited pro forma net sales and net loss for Lawson Products assuming the Mattic, F.B Feeney and Perfect Product acquisitions closed on January 1, 2015 and the West Coast acquisition closed on January 1, 2014. (Dollars in thousands) Year Ended December 31, 2016 2015 2014 Net Sales $ 280,445 $ 283,575 $ 286,552 Net income (loss) (848 ) 317 (4,643 ) The pro forma disclosures in the table above include adjustments for, amortization of intangible assets and acquisition costs to reflect results that are more representative of the combined results of the transactions as if the Mattic, F.B Feeney and Perfect Product acquisitions closed on January 1, 2015 and the West Coast acquisition closed on January 1, 2014. This pro forma information utilizes certain estimates, is presented for illustrative purposes only and may not be indicative of the results of operation that would have actually occurred. In addition, future results may vary significantly from the results reflected in the pro forma information. The unaudited pro forma financial information does not reflect the impact of future events that may occur after the acquisition, such as anticipated cost savings from operating synergies.

Goodwill (Notes)

Goodwill (Notes)	12 Months Ended
	Dec. 31, 2016
Goodwill [Abstract]
Goodwill Disclosure [Text Block]	Goodwill Goodwill activity related to these acquisitions is included in the table below: (Dollars in thousands) December 31, 2016 2015 Beginning balance $ 319 $ — Acquisitions 5,231 299 Impact of foreign exchange (30 ) 20 Ending balance $ 5,520 $ 319 Goodwill was tested for impairment in the fourth quarter of 2016 and no adjustment was deemed necessary.

Income Tax

Income Tax	12 Months Ended
	Dec. 31, 2016
Income Tax Disclosure [Abstract]
Income Taxes	Income Taxes Income (loss) from continuing operations before income taxes consisted of the following: (Dollars in thousands) Year Ended December 31, 2016 2015 2014 United States $ (708 ) $ 3,583 $ (4,355 ) Canada (823 ) (2,431 ) (1,479 ) $ (1,531 ) $ 1,152 $ (5,834 ) Provision (benefit) for income taxes from continuing operations for the years ended December 31, consisted of the following: (Dollars in thousands) Year Ended December 31, 2016 2015 2014 Current income tax expense (benefit): U.S. Federal $ 97 $ (461 ) $ (377 ) U.S. state (33 ) 75 79 Canada 3 1,241 525 Total $ 67 $ 855 $ 227 Deferred income tax expense: U.S. Federal — — — U.S. state 31 — — Canada — — — Total 31 — — Total income tax expense (benefit): U.S. Federal 97 (461 ) (377 ) U.S. state (2 ) 75 79 Canada 3 1,241 525 Total 98 855 227 The reconciliation between the effective income tax rate and the statutory federal rate for continuing operations was as follows: Year Ended December 31, 2016 2015 2014 Statutory Federal rate 35.0% 35.0 % 35.0% Increase (decrease) resulting from: State and local taxes, net (17.4 ) 10.4 2.8 Change in valuation allowance 14.5 (86.4 ) (26.9 ) Foreign tax rate differential (14.3 ) 17.9 (2.2 ) Meals & entertainment (9.0 ) 11.6 (2.6 ) Alternative minimum tax (6.3 ) 7.6 — Provision to return differences (4.5 ) 24.4 (3.2 ) Executive life insurance (3.1 ) 2.4 2.3 Captive insurance income (3.0 ) — — Change in uncertain tax positions 0.6 56.2 (9.0 ) Other items, net 1.1 (4.9 ) (0.1 ) Provision for income taxes (6.4 )% 74.2 % (3.9 )% The Company paid income taxes of $0.2 million , $0.1 million and $0.2 million in the years ended December 31, 2016 , 2015 , and 2014 , respectively. At December 31, 2016 , the Company had $46.7 million of U.S. Federal net operating loss carryforwards which are subject to expiration beginning in 2030 , and $0.5 million of foreign tax credit carryforwards which are subject to expiration beginning in 2020 . In addition, the Company had $37.5 million of various state net operating loss carryforwards which expire at varying dates through 2034 . Primarily due to the cumulative losses incurred in recent years, management determined that it was more likely than not that the Company will not be able to utilize its deferred tax assets to offset future taxable income. In 2016 , 2015 and 2014 the Company decreased its deferred tax valuation allowance by $1.1 million , $0.2 million and $0.8 million , respectively. The tax valuation allowance will remain until the Company can establish that the recoverability of its deferred tax assets is more likely than not. As a result of acquisitions completed in 2016 and 2015, the Company recorded $5.5 million of tax deductible goodwill that may result in a tax benefit in future periods. Deferred income tax assets and liabilities contain the following temporary differences: (Dollars in thousands) December 31, 2016 2015 Deferred tax assets: Net operating loss carryforward $ 17,518 $ 19,336 Compensation and benefits 12,126 11,979 Inventory reserve 2,750 2,726 Capital loss carryforward 2,210 2,210 Accounts receivable reserve 183 218 Other 1,770 2,073 Total deferred tax assets 36,557 38,542 Deferred tax liabilities: Property, plant and equipment 433 1,100 Other 688 875 Total deferred liabilities 1,121 1,975 Net deferred tax assets before valuation allowance 35,436 36,567 Valuation allowance (35,416 ) (36,516 ) Net deferred tax assets $ 20 $ 51 A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows: (Dollars in thousands) December 31, 2016 2015 Balance at beginning of year $ 3,136 $ 2,964 Additions for tax positions of current year 544 146 Additions for tax positions of prior years 116 26 Reductions for tax positions of prior year (547 ) — Balance at end of year $ 3,249 $ 3,136 The recognition of the unrecognized tax benefits would have a favorable effect on the effective tax rate. Due to the uncertainty of both timing and resolution of income tax examinations, the Company is unable to determine whether any amounts included in the December 31, 2016 balance of unrecognized tax benefits represent tax positions that could significantly change during the next twelve months. Interest and penalties related to unrecognized tax benefits are recorded as a component of income tax expense. The Company and its subsidiaries are subject to U.S. Federal income tax as well as income tax of multiple state and foreign jurisdictions. As of December 31, 2016 , the Company was subject to U.S Federal income tax examinations for the years 2013 through 2015 and income tax examinations from various other jurisdictions for the years 2011 through 2015. The Company was subject to an examination by the Canada Revenue Authority ("CRA") for the years 2006 through 2010. The CRA examination was completed during May 2013 and resulted in proposed adjustments which amount to $1.3 million of additional tax for the 2008 and 2009 tax years. The Company did not agree with these adjustments and filed a request with Competent Authority programs in both the U.S. and Canada in October, 2013. The Competent Authority program assists taxpayers with respect to matters covered in the mutual agreement procedure provisions of tax treaties. In the fourth quarter of 2015, Competent Authority completed their review and communicated to the Company that they proposed to assess a tax on the 2009 tax year only. A formal Letter of Disposition from Competent Authority was received in April 2016. The Company has accepted the proposal and recorded an expense in 2015 of approximately $0.8 million in Canada and a related benefit of $0.5 million in the U.S.

Accrued Expenses and Other Liab

Accrued Expenses and Other Liabilities	12 Months Ended
	Dec. 31, 2016
Payables and Accruals [Abstract]
Accrued Expenses and Other Liabilities	Accrued Expenses and Other Liabilities Accrued expenses and other liabilities consisted of the following: (Dollars in thousands) December 31, 2016 2015 Accrued stock-based compensation $ 7,859 $ 6,980 Accrued compensation 5,465 6,289 Accrued severance 1,428 697 Accrued and withheld taxes, other than income taxes 1,149 1,199 Financing lease obligation 996 876 Reserve for unrecognized tax benefits 760 738 Accrued health benefits 676 700 Accrued profit sharing 627 774 Other 8,329 7,795 $ 27,289 $ 26,048

Loan Agreement

Loan Agreement	12 Months Ended
	Dec. 31, 2016
Debt Disclosure [Abstract]
Revolving Line of Credit	Loan Agreement In 2012, the Company entered into a Loan and Security Agreement (“Loan Agreement”) with The PrivateBank and Trust Company. The Loan Agreement consists of a $40.0 million revolving line of credit facility, which includes a $10.0 million sub-facility for letters of credit. Certain terms of the original Loan Agreement were revised in December 2013 and in September 2016. The Loan Agreement, as amended, expires in August 2020. Due to the lock box arrangement and a subjective acceleration clause contained in the Loan Agreement, any outstanding borrowings under the revolving line of credit are classified as a current liability. Credit available under the Loan Agreement is based upon: a) 85% of the face amount of the Company’s eligible accounts receivable, generally less than 60 days past due, and b) the lesser of 60% of the lower of cost or market value of the Company’s eligible inventory, generally inventory expected to be sold within 18 months, or $20.0 million . The applicable interest rates for borrowings are the Prime rate or, if the Company elects, the LIBOR rate plus 1.50% to 1.85% based on the Company’s debt to EBITDA ratio, as defined in the amended Loan Agreement. The Loan Agreement is secured by a first priority perfected security interest in substantially all existing assets of the Company. Dividends are restricted so as not to exceed $7.0 million annually. At December 31, 2016 , the Company had $0.8 million outstanding balance under its revolving line of credit facility and additional borrowing availability of $35.0 million . The carrying amount of the Company’s debt at December 31, 2016 approximates its fair value.The Company paid interest of $0.2 million , $0.5 million and $0.8 million in 2016 , 2015 and 2014 , respectively. The weighted average interest rate was 3.5% in 2016 . The Company had $1.5 million of outstanding letters of credit as of December 31, 2016 . In addition to other customary representations, warranties and covenants, and if the excess capacity is below $10.0 million , the Company is required to meet a minimum trailing twelve month EBITDA to fixed charges ratio, as defined in the amended Loan Agreement, and a minimum quarterly tangible net worth level as defined in the amended Loan Agreement. On December 31, 2016 , the Company's borrowing capacity exceeded $10.0 million , therefore, the Company was not subject to these financial covenants, however, for informational purposes the results of the financial covenants are provided below: Quarterly Financial Covenants Requirement Actual EBITDA to fixed charges ratio 1.10 : 1.00 1.75 : 1.00 Minimum tangible net worth $45.0 million $48.6 million

Reserve for Severance

Reserve for Severance	12 Months Ended
	Dec. 31, 2016
Severance Reserve [Abstract]
Reserve for Severance	Reserve for Severance Severance costs are primarily related to management realignment and reorganization. The table below reflects the activity in the Company’s reserve for severance and related payments. (Dollars in thousands) Year Ended December 31, 2016 2015 2014 Beginning balance $ 697 $ 311 $ 1,769 Charged to earnings 2,376 1,273 631 Cash paid (1,363 ) (887 ) (2,089 ) Ending balance $ 1,710 $ 697 $ 311 The remaining severance liabilities outstanding as of December 31, 2016 will substantially be paid by the end of 2017.

Retirement and Security Bonus P

Retirement and Security Bonus Plans	12 Months Ended
	Dec. 31, 2016
Compensation and Retirement Disclosure [Abstract]
Retirement and Security Bonus Plans	Retirement and Security Bonus Plans The Company provides a 401(k) defined contribution plan to allow employees a pre-tax investment vehicle to save for retirement. The Company made contributions to the 401(k) plan of $3.1 million , $2.9 million and $2.9 million for the years ended December 31, 2016 , 2015 and 2014 , respectively. The Company provides a profit sharing plan for certain sales, office and warehouse employees. The amounts of the Company’s annual contributions are determined annually by the Board of Directors. Expenses incurred for the profit sharing plan were $0.6 million , $0.8 million and $0.6 million for the years ended December 31, 2016 , 2015 and 2014 , respectively. The Company has a security bonus plan which was previously created for the benefit of its independent sales representatives, under the terms of which participants are credited with a percentage of their annual net commissions. The aggregate amounts credited to participants’ accounts vest 25% after five years, and an additional 5% vests each year thereafter upon qualification for the plan. On January 1, 2013, the Company converted all of its U.S. independent sales representatives to employees. The security bonus for those converted employees continue to vest, but their accounts are no longer credited with a percentage of net commissions. For financial reporting purposes, amounts are charged to operations over the vesting period. Expenses incurred for the security bonus plan were $0.4 million , $0.4 million and $0.6 million for the years ended December 31, 2016 , 2015 and 2014 , respectively. The security bonus plan is partially funded by a $3.3 million investment in the cash surrender value in life insurance of certain employees.

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	Dec. 31, 2016
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Commitments and Contingencies Lease Commitments Total rental expense for the years ended December 31, 2016 , 2015 and 2014 amounted to $2.2 million , $2.0 million and $1.8 million , respectively. Of the $12.8 million future minimum operating lease commitments outstanding at December 31, 2016 , $7.5 million relates to a lease for the Company's headquarters which expires in March 2023. The lease commitment is partially offset by a portion of the headquarters that has been sub-leased through March 2023 and includes total future minimum lease proceeds of $0.6 million . The Company has a financing lease for the McCook Facility which expires in June 2022 and includes future minimum lease payments, related to the building, of $7.5 million . The Company’s future minimum lease commitments, principally for facilities and equipment, as of December 31, 2016 , were as follows: (Dollars in thousands) Year ended December 31, Operating Leases Financing Lease Capital Leases 2017 $ 1,896 $ 1,255 $ 124 2018 1,884 1,348 96 2019 1,852 1,395 39 2020 1,909 1,443 — 2021 1,967 1,493 — Thereafter 3,248 542 — Total $ 12,756 $ 7,476 $ 259 At December 31, 2016 , the cost and accumulated depreciation of the asset related to the financing lease were $13.0 million and $5.9 million , respectively, and the cost and accumulated amortization of the assets related to capital leases were $0.5 million and $0.3 million , respectively. Litigation, regulatory and tax matters The Company is involved in legal actions that arise in the ordinary course of business. It is the opinion of management that the resolution of any currently pending litigation will not have a material adverse effect on the Company’s financial position or results of operations. Environmental matter In 2012, the Company identified that a site it owns in Decatur, Alabama contains hazardous substances in the soil and groundwater as a result of historical operations prior to the Company's ownership. The Company retained an environmental consulting firm to further investigate the contamination including the measurement and monitoring of the site. In August 2013, the site was enrolled in Alabama's voluntary cleanup program. On October 30, 2014, the Company received estimates from its environmental consulting firm with three potential remediation solutions. The estimates include a range of viable remedial approaches. The first solution included limited excavation and removal of the contaminated soil along with monitoring for a period up to 10 years . The second solution included the first solution plus the installation of a groundwater extraction system. The third scenario included the first and second solutions plus treatment injections to reduce the degradation time. The estimated expenditures over a 10 -year period under the three scenarios ranged from $0.3 million to $1.4 million , of which up to $0.3 million may qualify to be capitalized. As the Company had determined that a loss was probable; however, no scenario was more likely than the other at this time, a liability in the amount of $0.3 million was established in 2014. During 2015, after further evidence had been collected and analyzed, the Company concluded that it was probable that future remediation would be required, and accordingly accrued an additional $0.9 million for the estimated costs. This estimate is based on the information developed to date and as the remediation efforts proceed, additional information may impact the final cost. As of December 31, 2016 , agreement with Alabama’s voluntary cleanup program on viable treatment of the property has not yet been reached and the Company continues to evaluate potential remediation alternatives that could impact the ultimate cost of remediation. As of December 31, 2016 , approximately $1.1 million is accrued for remediation in other long-term liabilities on the accompanying consolidated balance sheet. Tax matter The Company was subject to an examination by the Canada Revenue Authority ("CRA") for the years 2006 through 2010. The CRA examination was completed during May 2013 and resulted in proposed adjustments which amount to $1.3 million of additional tax for the 2008 and 2009 tax years. The Company did not agree with these adjustments and filed a request with Competent Authority programs in both the U.S. and Canada in October 2013. The Competent Authority program assists taxpayers with respect to matters covered in the mutual agreement procedure provisions of tax treaties. In the fourth quarter of 2015, Competent Authority completed their review and communicated to the Company that they proposed to assess a tax on the 2009 tax year only. The Company received and accepted a formal letter of disposition from Competent Authority in the second quarter of 2016. Based on the proposed assessment, in 2015 the Company recorded an expense of approximately $0.8 million in Canada and a related benefit of $0.5 million in the U.S.

Stock-Based Compensation Plans

Stock-Based Compensation Plans	12 Months Ended
	Dec. 31, 2016
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Stock Compensation Plans	Stock-Based Compensation Plans Plan Administration The Company's Amended and Restated 2009 Equity Compensation Plan (“Equity Plan”) provides for the grant of nonqualified and incentive stock options, stock awards and stock units to officers and employees of the Company. The Equity Plan also provides for the grant of option rights and restricted stock to non-employee directors. As of December 31, 2016 , the Company had approximately 415,000 shares of common stock still available under the Equity Plan with no participant allowed a grant of more than 40,000 shares of common stock in any calendar year. The Equity Plan is administered by the Compensation Committee of the Board of Directors, or its designee, which as administrator of the plan, has the authority to select plan participants, grant awards, and determine the terms and conditions of the awards. The Company also has a Stock Performance Rights Plan (“SPR Plan”) that provides for the issuance of Stock Performance Rights (“SPRs”) that allow non-employee directors, officers and key employees to receive cash awards, subject to certain restrictions, equal to the appreciation of the Company's common stock. The SPR Plan is administered by the Compensation Committee of the Board of Directors. Stock Performance Rights SPRs entitle the recipient to receive a cash payment equal to the excess of the market value of the Company's common stock over the SPR exercise price when the SPRs are surrendered. Expense, equal to the fair market value of the SPR at the date of grant and remeasured each reporting period, is recorded ratably over the vesting period. Compensation expense or benefit is included in General and administrative expense. A majority of the outstanding SPRs have a seven to ten year life and vest over one to three years beginning on the first anniversary of the date of the grant. On December 31, 2016 , the SPRs outstanding were re-measured at fair value using the Black-Scholes valuation model. This model requires the input of subjective assumptions that may have a significant impact on the fair value estimate. The weighted-average estimated value of SPRs outstanding as of December 31, 2016 was $9.66 per SPR using the following assumptions: Expected volatility 35.7% to 44.5% Risk-free rate of return 0.1% to 1.8% Expected term (in years) 0.2 to 4.5 Expected annual dividend $0 The expected volatility was based on the historic volatility of the Company's stock price commensurate with the expected life of the SPR. The risk-free rate of return reflects the interest rate offered for zero coupon treasury bonds over the expected life of the SPR. The expected life represents the period of time that options granted are expected to be outstanding and was calculated using the simplified method allowed by the SEC due to insufficient historical data. The estimated annual dividend was based on the recent dividend payout trend. Compensation expense of $1.2 million , $0.9 million and $5.5 million was recorded for the years ended December 31, 2016 , 2015 and 2014 , respectively. Cash in the amount of $0.3 million and $1.0 million was paid out for SPR exercises in 2016 and 2015 , respectively, and an immaterial amount of cash was paid out in 2014 . A liability of $7.9 million reflecting the estimated fair value of future pay-outs has been included as a component of Accrued expenses on the consolidated balance sheets. Activity related to the Company’s SPRs during the year ended December 31, 2016 was as follows: Number of SPRs Weighted Average Exercise Price Outstanding on December 31, 2015 959,499 $ 19.91 Granted 53,502 18.98 Exercised (41,300 ) 11.17 Cancelled (25,000 ) 44.02 Outstanding on December 31, 2016 946,701 19.60 Exercisable on December 31, 2016 614,301 $ 15.81 The SPRs outstanding had an intrinsic value of $6.2 million as of December 31, 2016 . Unrecognized compensation cost related to non-vested SPRs was $0.8 million at December 31, 2016 , which will be recognized over a weighted average period of 1.2 years. During the year ended December 31, 2016 , 217,876 SPRs with a fair value of $1.8 million vested. At December 31, 2016 , the weighted average remaining contractual term was 4.7 years for all outstanding SPRs and 4.4 years for all exercisable SPRs. Restricted Stock Awards Restricted stock awards ("RSAs") generally vest over a one to three year period beginning on the first anniversary of the date of the grant. Upon vesting, the vested restricted stock awards are exchanged for an equal number of the Company’s common stock. The participants have no voting or dividend rights with the restricted stock awards. The restricted stock awards are valued at the closing price of the common stock on the date of grant and the expense is recorded ratably over the vesting period. Compensation expense of $0.6 million , $0.6 million and $0.5 million related to the RSAs was recorded in General and administrative expenses for 2016 , 2015 and 2014 , respectively. Activity related to the Company’s RSAs during the year ended December 31, 2016 was as follows: Restricted Stock Awards Outstanding on December 31, 2015 30,985 Granted 28,567 Exchanged for shares (27,655 ) Outstanding on December 31, 2016 31,897 As of December 31, 2016 , there was $0.2 million of total unrecognized compensation cost related to RSAs that will be recognized over a weighted average period of four months . The awards granted in 2016 had a weighted average grant date fair value of $18.38 per share. Market Stock Units Market Stock Units ("MSUs") are exchangeable for between 0% to 150% of the Company's common shares at the end of the vesting period based on the trailing 30 or 60 day average closing price of the Company's common stock. The value of the MSUs was determined using a geometric brownian motion model that, based on certain variables, generates a large number of random trials simulating the price of the common stock over the measurement period. Expense of $0.5 million , $0.5 million and $0.3 million related to MSUs was recorded in the years ended December 31, 2016 , 2015 and 2014 , respectively. Activity related to the Company’s MSUs during the year ended December 31, 2016 was as follows: Number of Market Stock Units Maximum Shares Potentially Issuable Outstanding on December 31, 2015 87,770 131,655 Granted 74,865 112,299 Exchanged for shares (13,103 ) (19,656 ) Outstanding on December 31, 2016 149,532 224,298 Stock Options Each stock option can be exchanged for one share of the Company’s common stock. As of December 31, 2016 the Company had 45,910 stock options outstanding with a weighted average exercise price of $26.55 . Expense related to stock options was $0.1 million in 2016 and unrecognized compensation at December 31, 2016 was $0.1 million . Stock Awards As of December 31, 2016 , the Company had 40,000 stock awards outstanding which entitle the holder to receive shares of the Company’s common stock equal in value to the appreciation in the Company’s common stock from the exercise price of $10.00 up to the date the holder exercises the award. The stock awards vested on December 31, 2014 and expire on October 2, 2017. During 2016 , 38,000 stock awards were exercised resulting in the issuance of 21,089 common shares.

Discontinued Operations

Discontinued Operations	12 Months Ended
	Dec. 31, 2016
Discontinued Operations and Disposal Groups [Abstract]
Discontinued Operations	Discontinued operations On February 14, 2014, the Company completed the sale of substantially all of the assets of Automatic Screw Machine Products Company, Inc. ("ASMP"), a wholly-owned subsidiary, to Nelson Stud Welding, Inc. (“Buyer”), an indirect subsidiary of Doncasters Group Limited, for a purchase price of $12.5 million plus the assumption of certain liabilities. In addition, the Buyer agreed to lease the real property located in Decatur, Alabama, where ASMP was located. The Company classified ASMP's operating results as discontinued operations for all periods presented. The following table details the components of income from discontinued operations: (Dollars in thousands) Year Ended December 31, 2016 2015 2014 Net sales $ — $ — $ 2,462 Total pre-tax income — — 346 Income tax expense — — 133 Net income $ — $ — $ 213 Sale of discontinued operations Pre-tax gain on sale $ — $ — $ 1,877 Income tax expense — — 398 Net gain on sale $ — $ — $ 1,479 Income and gain from discontinued operations, net of tax $ — $ — $ 1,692 Basic and diluted income per share $ — $ — $ 0.20

Other Operating Expenses, Net

Other Operating Expenses, Net	12 Months Ended
	Dec. 31, 2016
Other Income and Expenses [Abstract]
Other Operating Expenses (Income)	Other Operating Expenses, Net Other operating expenses, net consisted of the following: (Dollars in thousands) Year Ended December 31, 2016 2015 2014 Environmental remediation expense $ — $ 931 $ 340 Impairment loss — — 3,046 Total other operating expenses, net $ — $ 931 $ 3,386 Environmental remediation matter In 2015 and 2014, the Company accrued $0.9 million and $0.3 million , respectively, related to estimated future remediation of an environmental matter involving land owned in Decatur, Alabama, that was part of a division that was previously sold in 2014. Refer to "Environmental Matter" in Note 12 for further details. Impairment loss In 2014, the Company completed the sale of its Reno, Nevada, distribution center. As part of the review of the impact of a sale, the Company determined that the full carrying amount of the asset was not recoverable. Therefore, the Company recorded a $3.0 million non-cash impairment charge prior to the sale. The Company entered into an agreement to leaseback approximately one-half of the building for a 10 -year term.

Earnings (Loss) Per Share

Earnings (Loss) Per Share	12 Months Ended
	Dec. 31, 2016
Earnings Per Share [Abstract]
Earnings (Loss) Per Share	Earnings (Loss) Per Share The computation of basic and diluted earnings (loss) per share consisted of the following: (Dollars in thousands, except per share data) Year Ended December 31, 2016 2015 2014 Weighted average shares: Basic weighted average shares outstanding 8,780 8,726 8,683 Effect of dilutive securities outstanding — 150 — Diluted weighted average shares outstanding 8,780 8,876 8,683 Earnings (loss): Continuing operations $ (1,629 ) $ 297 $ (6,061 ) Discontinued operations — — 1,692 Net earnings (loss) $ (1,629 ) $ 297 $ (4,369 ) Basic and diluted earnings (loss) per share of common stock: Continuing operations $ (0.19 ) $ 0.03 $ (0.70 ) Discontinued operations — — 0.20 Net earnings (loss) $ (0.19 ) $ 0.03 $ (0.50 ) For the year ended December 31, 2016 and 2015, stock options to purchase 40,000 of the Company's common stock were excluded from the computation of diluted earnings per share because the options’ exercise price was greater than the average market price of the common stock. The dilutive effect of outstanding securities of approximately 164,000 and 146,000 for the years ended December 31, 2016 and 2014, respectively, were excluded from the computation of diluted earnings per share as the Company recorded a loss for those periods and therefore the effect would have been anti-dilutive.

Geographic Information

Geographic Information	12 Months Ended
	Dec. 31, 2016
Segment Reporting [Abstract]
Segment Reporting	Geographic Information Financial information related to the Company’s continuing operations by geographic area follows: (Dollars in thousands) Year Ended December 31, 2016 2015 2014 Net sales (1) United States $ 250,824 $ 251,129 $ 257,428 Canada 25,749 24,705 28,265 Consolidated total $ 276,573 $ 275,834 $ 285,693 Long-lived assets (2) United States $ 30,041 $ 33,813 $ 39,681 Canada 7,425 2,427 2,417 Consolidated total $ 37,466 $ 36,240 $ 42,098 (1) Net sales are attributed to countries based on the location of customers. (2) Long-lived assets primarily consist of property, plant and equipment, goodwill and intangible assets.

Summary of Unaudited Quarterly

Summary of Unaudited Quarterly Results of Operations	12 Months Ended
	Dec. 31, 2016
Quarterly Financial Information Disclosure [Abstract]
Summary of Unaudited Quarterly Results of Operations	Summary of Unaudited Quarterly Results of Operations Unaudited quarterly results of operations for the years ended December 31, 2016 and 2015 are summarized below: (Dollars in thousands, except per share data) 2016 Quarter Ended Dec. 31 Sep. 30 Jun. 30 Mar. 31 Net sales $ 67,315 $ 70,199 $ 69,348 $ 69,711 Gross profit $ 40,504 $ 42,573 $ 42,526 $ 42,459 Net income (loss) $ (4,643 ) $ 1,825 $ 172 $ 1,017 Basic income (loss) per share of common stock (1) $ (0.53 ) $ 0.21 $ 0.02 $ 0.12 Diluted income (loss) per share of common stock (1) $ (0.53 ) $ 0.20 $ 0.02 $ 0.11 (Dollars in thousands, except per share data) 2015 Quarter Ended Dec. 31 Sep. 30 Jun. 30 Mar. 31 Net sales $ 64,961 $ 70,243 $ 70,726 $ 69,904 Gross profit $ 39,091 $ 43,342 $ 43,808 $ 42,883 Net income (loss) $ (3,688 ) $ 2,430 $ 2,926 $ (1,371 ) Basic income (loss) per share of common stock (1) $ (0.42 ) $ 0.28 $ 0.34 $ (0.16 ) Diluted income (loss) per share of common stock (1) $ (0.42 ) $ 0.27 $ 0.33 $ (0.16 ) (1) The sum of the quarterly earnings per share amounts may not equal the total annual earnings per share due to rounding and the uneven timing of earnings throughout the year compared to the weighted average shares outstanding.

Schedule II - Valuation and Qua

Schedule II - Valuation and Qualifying Accounts Schedule II Valuation and Qualifying Accounts (Notes)	12 Months Ended
	Dec. 31, 2016
Valuation and Qualifying Accounts Disclosure [Line Items]
Schedule of Valuation and Qualifying Accounts Disclosure [Text Block]	Schedule II -Valuation and Qualifying Accounts The roll forward of valuation accounts were as follows: (Dollars in thousands) Description Balance at Beginning of Period Charged to Costs and Expenses Deductions Balance at End of Period Allowance for doubtful accounts: Year ended December 31, 2016 $ 543 $ 361 $ (450 ) (1) $ 454 Year ended December 31, 2015 733 353 (543 ) (1) 543 Year ended December 31, 2014 828 715 (810 ) (1) 733 Valuation allowance for deferred tax assets: Year ended December 31, 2016 $ 36,516 $ (1,100 ) $ — $ 35,416 Year ended December 31, 2015 36,675 (159 ) — 36,516 Year ended December 31, 2014 35,834 841 — 36,675 (1) Uncollected receivables written off, net of recoveries and translation adjustments.

Summary of Significant Accoun28

Summary of Significant Accounting Policies Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2016
Accounting Policies [Abstract]
Principles of consolidation	The accompanying consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States and include the accounts and transactions of the Company and its wholly-owned subsidiaries. All significant intercompany transactions and balances have been eliminated in consolidation. Certain reclassifications have been made to prior period amounts to conform to the current period presentation. Such reclassifications have no effect on net income as previously reported.
Revenue recognition	Net sales include product sales and billings for freight and handling charges. Sales and associated cost of goods sold are generally recognized when products are shipped and title passes to customers. We accrue for returns based on historical evidence of return rates.
Cash equivalents	The Company considers all highly liquid investments with a maturity of three months or less when purchased to be cash equivalents. The carrying amount of the Company’s cash equivalents at December 31, 2016 approximates fair value.
Allowance for doubtful accounts	The Company evaluates the collectability of accounts receivable based on a combination of factors. In circumstances where the Company is aware of a specific customer’s inability to meet its financial obligations (e.g., bankruptcy filings, substantial down-grading of credit ratings), a specific reserve for bad debts is recorded against amounts due to reduce the receivable to the amount the Company reasonably believes will be collected. For all other customers, the Company recognizes reserves for bad debts based on the Company’s historical experience of bad debt write-offs as a percent of accounts receivable outstanding. If circumstances change (e.g., higher than expected defaults or an unexpected material adverse change in a major customer’s ability to meet its financial obligations), the estimates of the recoverability of amounts due the Company could be revised by a material amount.
Inventories	Inventories principally consist of finished goods stated at the lower of cost or market using the first-in-first-out method. To reduce the cost basis of inventory to a lower of cost or market value, a reserve is recorded for slow-moving and obsolete inventory based on historical experience and monitoring of current inventory activity. Estimates are used to determine the necessity of recording these reserves based on periodic detailed analysis using both qualitative and quantitative factors. As part of this analysis, the Company considers several factors including the inventories length of time on hand, historical sales, product shelf life, product life cycle, product category and product obsolescence.
Property, plant and equipment	Property, plant and equipment are stated at cost less accumulated depreciation and amortization. Depreciation expense is computed by the straight-line method generally using useful lives of 20 to 30 years for buildings and improvements and 3 to 10 years for machinery and equipment, furniture and fixtures and vehicles. Amortization of financing and capital leases is included in depreciation expense. Depreciation expense was $4.7 million , $4.6 million and $4.8 million for 2016 , 2015 and 2014 , respectively. Capitalized software is amortized over estimated useful lives of 3 to 5 years using the straight-line method. Amortization expense of capitalized software was $3.1 million , $3.8 million and $3.8 million for 2016 , 2015 and 2014 , respectively.
Cash value of life insurance	The Company has invested funds in life insurance policies on certain current and former employees. The cash surrender value of the policies is invested in various investment instruments and is recorded as an asset on our consolidated financial statements. The Company records these funds at contractual value. The change in the cash surrender value of the life insurance policies, which is recorded as a component of General and administrative expenses, is the change in the policies' contractual values.
Deferred compensation	The Company’s Executive Deferral Plan (“Deferral Plan”) allows certain executives to defer payment of a portion of their earned compensation. The deferred compensation is recorded in an Account Balance, which is a bookkeeping entry made by the Company to measure the amount due to the participant. The Account Balance is equal to the participant’s deferred compensation, adjusted for increases and/or decreases in the amount that the participant has designated to one or more bookkeeping portfolios that track the performance of certain mutual funds. Lawson adjusts the deferred compensation liability to equal the contractual value of the participants’ Account Balances. These adjustments are the changes in contractual value of the individual plans and are recorded as a component of General and administrative expenses.
Stock-based compensation	Compensation based on the share value of the Company’s common stock is valued at its fair value at the grant date and the expense is recognized over the vesting period. Fair value is re-measured each reporting period for liability-classified awards that may be redeemable in cash.
Goodwill	Goodwill — The Company had $5.5 million and $0.3 million of goodwill in 2016 and 2015, respectively. Goodwill represents the cost of business acquisitions in excess of the fair value of identifiable net tangible and intangible assets acquired. Goodwill is allocated to the appropriate reporting unit as reviewed by the Company’s chief operating decision maker responsible for reviewing operating performance and allocating resources. The Company reviews goodwill for potential impairment annually during the fourth quarter, or when an event or other circumstance changes that would more likely than not reduce the fair value of the asset below its carrying value. The first step in the multi-step process to determine if goodwill has been impaired and to what degree is to review the relevant qualitative factors that could cause the fair value of the reporting unit to decrease below the carrying value of the reporting unit. After reviewing the qualitative factors relevant to the acquired companies, including conditions surrounding the industry we operate in compared to when the acquisitions were completed, the financial performance of the acquired companies compared to our projected results, and macroeconomic conditions as a whole, we have determined that it is more likely than not that the fair value of the reporting unit exceeds the carrying value, therefore goodwill has not been impaired and no further steps need to be taken.
Impairment of long-lived assets	The Company reviews its long-lived assets, including property, plant and equipment and definite life intangibles, for impairment whenever events or changes in circumstances indicate that the carrying amounts of these assets may not be recoverable. Recoverability is measured by a comparison of the assets' carrying amount to their expected future undiscounted net cash flows. If such assets are considered to be impaired, the impairment to be recognized is measured based on the amount by which the carrying amount of the asset exceeds its fair value. In 2014, in anticipation of a sale of its Reno, Nevada distribution center, the Company reviewed the future recoverability of the facility and recorded a $3.0 million non-cash impairment charge. In 2016 the Company determined that a triggering event had occurred when it announced a plan to close its distribution center located in Fairfield, New Jersey. Based on independent offers obtained for the facility, the Company determined that no impairment had occurred.
Income taxes	Deferred tax assets or liabilities reflect temporary differences between amounts of assets and liabilities for financial and tax reporting. Such amounts are adjusted, as appropriate, to reflect changes in enacted tax rates expected to be in effect when the temporary differences reverse. A valuation allowance is established to offset any deferred tax assets if, based upon the available evidence, it is more likely than not (i.e. greater than 50% likely) that some or all of the deferred tax assets will not be realized. The determination of the amount of a valuation allowance to be provided on recorded deferred tax assets involves estimates regarding (1) the timing and amount of the reversal of taxable temporary differences, (2) expected future taxable income, (3) the impact of tax planning strategies and (4) the ability to carry back deferred tax assets to offset prior taxable income. In assessing the need for a valuation allowance, we consider all available positive and negative evidence, including past operating results, projections of future taxable income and the feasibility of ongoing tax planning strategies. The projections of future taxable income include a number of estimates and assumptions regarding our volume, pricing and costs. Additionally, valuation allowances related to deferred tax assets can be impacted by changes to tax laws. Significant judgment is required in determining income tax provisions as well as deferred tax asset and liability balances, including the estimation of valuation allowances and the evaluation of tax positions. Primarily due to the cumulative losses incurred in recent years, management determined that it was more likely than not that it would not be able to utilize deferred tax assets to offset future taxable income and increased the deferred tax valuation allowance to equal substantially all of the Company's net deferred tax assets. A tax valuation allowance will remain until the Company can establish that the recoverability of its deferred tax assets is more certain. Earnings from the Company's foreign subsidiaries are considered to be indefinitely reinvested. A distribution of these non-U.S. earnings in the form of dividends or otherwise would subject the Company to both U.S. Federal and state income taxes, as adjusted for tax credits and foreign withholding taxes. The Company recognizes the benefit of tax positions when a benefit is more likely than not (i.e., greater than 50% likely) to be sustained on its technical merits. Recognized tax benefits are measured at the largest amount that is more likely than not to be sustained, based on cumulative probability, in final settlement of the position. The Company recognizes interest and penalties related to unrecognized tax benefits as a component of income tax expense.
Leases	Leases are categorized as either operating or capital leases at inception. Operating lease costs are recognized on a straight-line basis over the term of the lease. An asset and a corresponding liability for the capital lease obligation are established for the cost of capital leases. The capital lease obligation is amortized over the shorter of the estimated useful life of the asset or the lease term. For build-to-suit financing leases, the Company establishes an asset and liability for the estimated construction costs incurred to the extent that it is involved in the construction of structural improvements or takes construction risk prior to the commencement of the lease. Upon occupancy of facilities under build-to-suit leases, the Company assesses whether these arrangements qualify for sales recognition under the sale-leaseback accounting guidance. If a lease does not meet the criteria to qualify for a sale-leaseback transaction, the established asset and liability remain on the Company's consolidated balance sheet. This asset is depreciated over the life of the lease and the liability is reduced by the non-interest portion of the lease payments for costs allocated to the building and on a straight line basis for costs allocated to land.
Sub-leases [Policy Text Block]	Sub-leases — If the Company is relieved of its primary obligation under the original lease then the original lease is considered to be terminated, otherwise if the Company retains primary obligation under the original lease then the Company continues to account for the original lease and also accounts for the new sub-lease as lessor. At the time the sub-lease is executed, the Company records a gain or loss equal to the difference between the total cash payments to be made for gross rent under the original lease agreement over the life of the sub-lease plus executory costs and total gross rent proceeds expected to be received over the life of the sub-lease.
Earnings per share	Earnings per Share — Basic earnings per share is computed by dividing net income by the weighted average number of common shares outstanding during the period. Diluted earnings per share reflect the potential dilution from the exercise or conversion of outstanding stock options and restricted stock awards into common stock.
Foreign Currency	The accounts of foreign subsidiaries are measured using the local currency as the functional currency. All balance sheet amounts are translated into U.S. dollars using the exchange rates in effect at the applicable period end. Components of income or loss are translated using the average exchange rate for each reporting period. Gains and losses resulting from changes in the exchange rates from translation of the subsidiary accounts in local currency to U.S. dollars are reported as a component of Accumulated other comprehensive loss in the consolidated balance sheets. Gains and losses resulting from the effect of exchange rate changes on transactions denominated in currencies other than the functional currency are included as a component of net income or loss upon settlement of the transaction. Gains and losses resulting from intercompany transactions are included as a component of net income or loss each reporting period unless the transactions are of a long-term-investment nature and settlement is not planned or anticipated in the foreseeable future, in which case the gains and losses are recorded as a component of Accumulated other comprehensive loss in the consolidated balance sheets.
Treasury stock	The Company repurchased 7,162 , 11,261 and 2,256 shares of its common stock in 2016 , 2015 and 2014 , respectively, from employees upon the vesting of restricted stock to offset the income taxes owed by those employees. The Company accounts for treasury stock using the cost method and includes treasury stock as a component of stockholders’ equity. The value of the treasury stock repurchased of $0.2 million , $0.2 million and $0.1 million in 2016 , 2015 and 2014 , respectively, was acquired in a non-cash transaction that is not included in the consolidated statements of cash flows.
Acquisitions	Acquisitions — The Company recognizes identifiable assets acquired and liabilities assumed at their acquisition date fair values. Goodwill as of the acquisition date is measured as the excess of consideration transferred over the net of the acquisition date fair values of the assets acquired and the liabilities assumed. While the Company uses its best estimates and assumptions for the purchase price allocation process to value assets acquired and liabilities assumed at the acquisition date, the estimates are inherently uncertain and subject to refinement. As a result, during the measurement period, which may be up to one year from the acquisition date, the Company may record adjustments to the assets acquired and liabilities assumed, with the corresponding offset to goodwill.
Use of estimates	Use of Estimates — Preparation of financial statements in conformity with accounting principles generally accepted in the United States requires management to make estimates and assumptions that affect the amounts reported for allowance for doubtful accounts. inventory reserves and income taxes in the consolidated financial statements and accompanying notes. Actual results could differ from these estimates.
New Accounting Pronouncements, Policy [Policy Text Block]	Recent Accounting Pronouncements In January 2017, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2017-04, Simplifying the Test for Goodwill Impairment. This standard eliminates a step from the goodwill impairment test and instead requires an entity to recognize a goodwill impairment charge for the amount by which the goodwill carrying amount exceeds the reporting unit’s fair value. This guidance is effective for interim and annual goodwill impairment tests in fiscal years beginning after December 15, 2019, and early adoption is permitted. This guidance must be applied on a prospective basis. We expect to adopt this guidance for interim and annual goodwill impairment tests performed on testing dates after January 1, 2017. We do not expect the adoption of this guidance to have a material impact on our financial position, results of operations or cash flows. In November 2016, the FASB issued ASU 2016-18, Restricted Cash, which requires amounts generally described as restricted cash and restricted cash equivalents be included with cash and cash equivalents when reconciling the total beginning and ending amounts for the periods shown on the statement of cash flows. ASU 2016-08 is effective for fiscal years beginning after December 15, 2018 (including interim periods within those periods) using a retrospective transition method to each period presented. The Company does not expect the impact on its consolidated financial statements to be material. In March 2016, the FASB issued ASU 2016-09, Improvements to Employee Share-Based Payment Accounting, which amends ASC Topic 718, Compensation – Stock Compensation. ASU 2016-09 simplifies several aspects of the accounting for share-based payment transactions, including the income tax consequences, classification of awards as either equity or liabilities, and classification on the statement of cash flows. ASU 2016-09 is effective for fiscal years beginning after December 15, 2016, and interim periods within those fiscal years. The Company will adopt ASU 2016-09 in the first quarter of 2017. The Company does not expect the adoption of the ASU to have a material impact on net income, basic and diluted earnings per share. In February 2016, the FASB issued ASU 2016-02, Leases (Topic 842) in order to increase transparency and comparability among organizations by recognizing lease assets and lease liabilities on the balance sheet for those leases classified as operating leases under previous GAAP. ASU 2016-02 requires that a lessee should recognize a liability to make lease payments (the lease liability) and a right-of-use asset representing its right to use the underlying asset for the lease term on the balance sheet. ASU 2016-02 is effective for fiscal years beginning after December 15, 2018 (including interim periods within those periods) using a modified retrospective approach and early adoption is permitted. The Company will adopt ASU 2016-02 in the first quarter of 2019. While the effect of the pronouncement has not yet been quantified, the Company is continuing to evaluate the impact of recording the right-of-use-assets and liabilities on its financial position. In November, 2015, the FASB issued ASU No. 2015-17, Balance Sheet Classification of Deferred Taxes. This update simplifies the presentation of deferred income taxes by requiring all entities that present a classified balance sheet to classify all deferred tax assets and liabilities as a noncurrent amount. The FASB feels that this simplification will reduce the cost and complexity of recording deferred taxes without affecting the usefulness of financial statement information. This pronouncement will be effective for public entities in fiscal years beginning after December 15, 2016, including interim periods within those fiscal years. Early adoption is permitted. The guidance may be applied on either a prospective or retrospective basis. The Company will adopt ASU 2015-07 on a prospective basis in 2017 and, due to the full valuation allowance for deferred taxes, does not expect adoption to have a material impact on its financial position. In July 2015, the FASB issued ASU No. 2015-11, Simplifying the Measurement of Inventory, which requires an entity to measure inventory at the lower of cost or net realizable value, which consists of the estimated selling prices in the ordinary course of business, less reasonably predictable cost of completion, disposal, and transportation. This pronouncement is effective for annual reporting periods beginning after December 15, 2016, including interim periods within those fiscal years. The guidance is to be applied prospectively with earlier application permitted as of the beginning of an interim or annual reporting period. The Company does not expect adoption of ASU 2015-11 to have a material impact on its financial position, results of operations or cash flows. In May 2014, the FASB issued ASU No. 2014-09, Revenue from Contracts with Customers (ASU 2014-09), which supersedes nearly all existing revenue recognition guidance under U.S. GAAP. The core principle of ASU 2014-09 is to recognize revenues when promised goods or services are transferred to customers in an amount that reflects the consideration to which an entity expects to be entitled for those goods or services. ASU 2014-09 defines a five step process to achieve this core principle and, in doing so, more judgment and estimates may be required within the revenue recognition process than are required under existing U.S. GAAP. The new standard is effective for the Company's interim and annual periods beginning with the first quarter of 2018. The standard is to be applied using one of two retrospective application methods, with early application not permitted. The Company is in the initial stages of evaluating the effect of the standard on its financial statements and is currently determining the impact of the pronouncement on the consolidated financial statements and the method by which the standard will be adopted.

Inventories (Tables)

Inventories (Tables)	12 Months Ended
	Dec. 31, 2016
Inventory Disclosure [Abstract]
Components of inventories	(Dollars in thousands) December 31, 2016 2015 Inventories, gross $ 48,038 $ 49,615 Reserve for obsolete and excess inventory (5,477 ) (5,520 ) Inventories, net $ 42,561 $ 44,095

Property, Plant and Equipment P

Property, Plant and Equipment Property, Plant and Equipment (Tables)	12 Months Ended
	Dec. 31, 2016
Property, Plant and Equipment [Abstract]
Components of property, plant and equipment	Components of property, plant and equipment were as follows: (Dollars in thousands) December 31, 2016 2015 Land $ 2,721 $ 2,692 Buildings and improvements 18,981 18,343 Machinery and equipment 22,837 22,558 Capitalized software 21,371 19,710 McCook Facility 12,961 12,961 Furniture and fixtures 5,714 5,693 Capital leases 534 563 Vehicles 166 163 Construction in progress 571 681 85,856 83,364 Accumulated depreciation and amortization (54,949 ) (47,877 ) $ 30,907 $ 35,487

Acquisitions (Tables)

Acquisitions (Tables)	12 Months Ended
	Dec. 31, 2016
Acquisitions [Abstract]
Finite-Lived and Indefinite-Lived Intangible Assets Acquired as Part of Business Combination [Table Text Block]	A summary of the purchase price allocation of the acquisitions is as follows: (Dollars in thousands) December 31, 2016 2015 Cash paid and liabilities assumed Cash paid 6,030 441 Contingent consideration 412 — Other liabilities 188 — $ 6,630 $ 441 Fair value of assets acquired Goodwill $ 5,231 $ 299 Customer relationships 733 — Inventory 584 137 Other assets 82 5 $ 6,630 $ 441
Business Acquisition, Pro Forma Information, Nonrecurring Adjustments [Table Text Block]	The following table contains unaudited pro forma net sales and net loss for Lawson Products assuming the Mattic, F.B Feeney and Perfect Product acquisitions closed on January 1, 2015 and the West Coast acquisition closed on January 1, 2014. (Dollars in thousands) Year Ended December 31, 2016 2015 2014 Net Sales $ 280,445 $ 283,575 $ 286,552 Net income (loss) (848 ) 317 (4,643 ) The pro forma disclosures in the table above include adjustments for, amortization of intangible assets and acquisition costs to reflect results that are more representative of the combined results of the transactions as if the Mattic, F.B Feeney and Perfect Product acquisitions closed on January 1, 2015 and the West Coast acquisition closed on January 1, 2014. This pro forma information utilizes certain estimates, is presented for illustrative purposes only and may not be indicative of the results of operation that would have actually occurred. In addition, future results may vary significantly from the results reflected in the pro forma information. The unaudited pro forma financial information does not reflect the impact of future events that may occur after the acquisition, such as anticipated cost savings from operating synergies.

Goodwill (Tables)

Goodwill (Tables)	12 Months Ended
	Dec. 31, 2016
Goodwill [Abstract]
Schedule of Goodwill [Table Text Block]	Goodwill activity related to these acquisitions is included in the table below: (Dollars in thousands) December 31, 2016 2015 Beginning balance $ 319 $ — Acquisitions 5,231 299 Impact of foreign exchange (30 ) 20 Ending balance $ 5,520 $ 319 Goodwill was tested for impairment in the fourth quarter of 2016 and no adjustment was deemed necessary.

Income Taxes Income Tax (Tables

Income Taxes Income Tax (Tables)	12 Months Ended
	Dec. 31, 2016
Income Tax Disclosure [Abstract]
Income (loss) from continuing operations before income taxes	Income (loss) from continuing operations before income taxes consisted of the following: (Dollars in thousands) Year Ended December 31, 2016 2015 2014 United States $ (708 ) $ 3,583 $ (4,355 ) Canada (823 ) (2,431 ) (1,479 ) $ (1,531 ) $ 1,152 $ (5,834 )
Components of provision (benefit) for income taxes	Provision (benefit) for income taxes from continuing operations for the years ended December 31, consisted of the following: (Dollars in thousands) Year Ended December 31, 2016 2015 2014 Current income tax expense (benefit): U.S. Federal $ 97 $ (461 ) $ (377 ) U.S. state (33 ) 75 79 Canada 3 1,241 525 Total $ 67 $ 855 $ 227 Deferred income tax expense: U.S. Federal — — — U.S. state 31 — — Canada — — — Total 31 — — Total income tax expense (benefit): U.S. Federal 97 (461 ) (377 ) U.S. state (2 ) 75 79 Canada 3 1,241 525 Total 98 855 227
Reconciliation between effective income tax rate and statutory federal rate	The reconciliation between the effective income tax rate and the statutory federal rate for continuing operations was as follows: Year Ended December 31, 2016 2015 2014 Statutory Federal rate 35.0% 35.0 % 35.0% Increase (decrease) resulting from: State and local taxes, net (17.4 ) 10.4 2.8 Change in valuation allowance 14.5 (86.4 ) (26.9 ) Foreign tax rate differential (14.3 ) 17.9 (2.2 ) Meals & entertainment (9.0 ) 11.6 (2.6 ) Alternative minimum tax (6.3 ) 7.6 — Provision to return differences (4.5 ) 24.4 (3.2 ) Executive life insurance (3.1 ) 2.4 2.3 Captive insurance income (3.0 ) — — Change in uncertain tax positions 0.6 56.2 (9.0 ) Other items, net 1.1 (4.9 ) (0.1 ) Provision for income taxes (6.4 )% 74.2 % (3.9 )%
Deferred tax assets and liabilities	Deferred income tax assets and liabilities contain the following temporary differences: (Dollars in thousands) December 31, 2016 2015 Deferred tax assets: Net operating loss carryforward $ 17,518 $ 19,336 Compensation and benefits 12,126 11,979 Inventory reserve 2,750 2,726 Capital loss carryforward 2,210 2,210 Accounts receivable reserve 183 218 Other 1,770 2,073 Total deferred tax assets 36,557 38,542 Deferred tax liabilities: Property, plant and equipment 433 1,100 Other 688 875 Total deferred liabilities 1,121 1,975 Net deferred tax assets before valuation allowance 35,436 36,567 Valuation allowance (35,416 ) (36,516 ) Net deferred tax assets $ 20 $ 51
Reconciliation of the beginning and ending amount of unrecognized tax benefits	A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows: (Dollars in thousands) December 31, 2016 2015 Balance at beginning of year $ 3,136 $ 2,964 Additions for tax positions of current year 544 146 Additions for tax positions of prior years 116 26 Reductions for tax positions of prior year (547 ) — Balance at end of year $ 3,249 $ 3,136

Accrued Expenses and Other Li34

Accrued Expenses and Other Liabilities Accrued Expenses and Other Liabilities (Tables)	12 Months Ended
	Dec. 31, 2016
Payables and Accruals [Abstract]
Schedule of accrued expenses and other liabilities	Accrued expenses and other liabilities consisted of the following: (Dollars in thousands) December 31, 2016 2015 Accrued stock-based compensation $ 7,859 $ 6,980 Accrued compensation 5,465 6,289 Accrued severance 1,428 697 Accrued and withheld taxes, other than income taxes 1,149 1,199 Financing lease obligation 996 876 Reserve for unrecognized tax benefits 760 738 Accrued health benefits 676 700 Accrued profit sharing 627 774 Other 8,329 7,795 $ 27,289 $ 26,048

Revolving Line of Credit (Table

Revolving Line of Credit (Tables)	12 Months Ended
	Dec. 31, 2016
Debt Disclosure [Abstract]
Debt covenants [Table Text Block]	Quarterly Financial Covenants Requirement Actual EBITDA to fixed charges ratio 1.10 : 1.00 1.75 : 1.00 Minimum tangible net worth $45.0 million $48.6 million

Reserve for Severance (Tables)

Reserve for Severance (Tables)	12 Months Ended
	Dec. 31, 2016
Severance Reserve [Abstract]
Changes in the reserve for severance	The table below reflects the activity in the Company’s reserve for severance and related payments. (Dollars in thousands) Year Ended December 31, 2016 2015 2014 Beginning balance $ 697 $ 311 $ 1,769 Charged to earnings 2,376 1,273 631 Cash paid (1,363 ) (887 ) (2,089 ) Ending balance $ 1,710 $ 697 $ 311

Commitments and Contingencies C

Commitments and Contingencies Commitments and Contingencies (Tables)	12 Months Ended
	Dec. 31, 2016
Commitments and Contingencies Disclosure [Abstract]
Schedule of future minimum lease payments	The Company’s future minimum lease commitments, principally for facilities and equipment, as of December 31, 2016 , were as follows: (Dollars in thousands) Year ended December 31, Operating Leases Financing Lease Capital Leases 2017 $ 1,896 $ 1,255 $ 124 2018 1,884 1,348 96 2019 1,852 1,395 39 2020 1,909 1,443 — 2021 1,967 1,493 — Thereafter 3,248 542 — Total $ 12,756 $ 7,476 $ 259

Stock-Based Compensation Plans

Stock-Based Compensation Plans Stock-Based Compensation Plans (Tables)	12 Months Ended
	Dec. 31, 2016
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Valuation assumptions	The weighted-average estimated value of SPRs outstanding as of December 31, 2016 was $9.66 per SPR using the following assumptions: Expected volatility 35.7% to 44.5% Risk-free rate of return 0.1% to 1.8% Expected term (in years) 0.2 to 4.5 Expected annual dividend $0
Activity related to SPRs	Activity related to the Company’s SPRs during the year ended December 31, 2016 was as follows: Number of SPRs Weighted Average Exercise Price Outstanding on December 31, 2015 959,499 $ 19.91 Granted 53,502 18.98 Exercised (41,300 ) 11.17 Cancelled (25,000 ) 44.02 Outstanding on December 31, 2016 946,701 19.60 Exercisable on December 31, 2016 614,301 $ 15.81
Activity related to RSAs	Activity related to the Company’s RSAs during the year ended December 31, 2016 was as follows: Restricted Stock Awards Outstanding on December 31, 2015 30,985 Granted 28,567 Exchanged for shares (27,655 ) Outstanding on December 31, 2016 31,897
MSU Rollforward	Market Stock Units ("MSUs") are exchangeable for between 0% to 150% of the Company's common shares at the end of the vesting period based on the trailing 30 or 60 day average closing price of the Company's common stock. The value of the MSUs was determined using a geometric brownian motion model that, based on certain variables, generates a large number of random trials simulating the price of the common stock over the measurement period. Expense of $0.5 million , $0.5 million and $0.3 million related to MSUs was recorded in the years ended December 31, 2016 , 2015 and 2014 , respectively. Activity related to the Company’s MSUs during the year ended December 31, 2016 was as follows: Number of Market Stock Units Maximum Shares Potentially Issuable Outstanding on December 31, 2015 87,770 131,655 Granted 74,865 112,299 Exchanged for shares (13,103 ) (19,656 ) Outstanding on December 31, 2016 149,532 224,298
Stock Option Activity Table	Stock Options Each stock option can be exchanged for one share of the Company’s common stock. As of December 31, 2016 the Company had 45,910 stock options outstanding with a weighted average exercise price of $26.55 . Expense related to stock options was $0.1 million in 2016 and unrecognized compensation at December 31, 2016 was $0.1 million .

Discontinued Operations Discont

Discontinued Operations Discontinued Operations (Tables)	12 Months Ended
	Dec. 31, 2016
Discontinued Operations and Disposal Groups [Abstract]
Schedule of Disposal Groups, Including Discontinued Operations, Income Statement, Balance Sheet and Additional Disclosures [Table Text Block]	The following table details the components of income from discontinued operations: (Dollars in thousands) Year Ended December 31, 2016 2015 2014 Net sales $ — $ — $ 2,462 Total pre-tax income — — 346 Income tax expense — — 133 Net income $ — $ — $ 213 Sale of discontinued operations Pre-tax gain on sale $ — $ — $ 1,877 Income tax expense — — 398 Net gain on sale $ — $ — $ 1,479 Income and gain from discontinued operations, net of tax $ — $ — $ 1,692 Basic and diluted income per share $ — $ — $ 0.20

Other Operating Expenses, Net O

Other Operating Expenses, Net Other Operating Expenses (Income) (Tables)	12 Months Ended
	Dec. 31, 2016
Other Income and Expenses [Abstract]
Components of other operating (income) expenses	Other operating expenses, net consisted of the following: (Dollars in thousands) Year Ended December 31, 2016 2015 2014 Environmental remediation expense $ — $ 931 $ 340 Impairment loss — — 3,046 Total other operating expenses, net $ — $ 931 $ 3,386

Earnings (Loss) Per Share Earni

Earnings (Loss) Per Share Earnings (Loss) Per Share (Tables)	12 Months Ended
	Dec. 31, 2016
Earnings Per Share [Abstract]
Computation of basic and diluted earnings (loss) per share	The computation of basic and diluted earnings (loss) per share consisted of the following: (Dollars in thousands, except per share data) Year Ended December 31, 2016 2015 2014 Weighted average shares: Basic weighted average shares outstanding 8,780 8,726 8,683 Effect of dilutive securities outstanding — 150 — Diluted weighted average shares outstanding 8,780 8,876 8,683 Earnings (loss): Continuing operations $ (1,629 ) $ 297 $ (6,061 ) Discontinued operations — — 1,692 Net earnings (loss) $ (1,629 ) $ 297 $ (4,369 ) Basic and diluted earnings (loss) per share of common stock: Continuing operations $ (0.19 ) $ 0.03 $ (0.70 ) Discontinued operations — — 0.20 Net earnings (loss) $ (0.19 ) $ 0.03 $ (0.50 )

Geographic Information (Tables)

Geographic Information (Tables)	12 Months Ended
	Dec. 31, 2016
Segment Reporting [Abstract]
Financial information by geographic area, continuing operations	Financial information related to the Company’s continuing operations by geographic area follows: (Dollars in thousands) Year Ended December 31, 2016 2015 2014 Net sales (1) United States $ 250,824 $ 251,129 $ 257,428 Canada 25,749 24,705 28,265 Consolidated total $ 276,573 $ 275,834 $ 285,693 Long-lived assets (2) United States $ 30,041 $ 33,813 $ 39,681 Canada 7,425 2,427 2,417 Consolidated total $ 37,466 $ 36,240 $ 42,098

Summary of Unaudited Quarterl43

Summary of Unaudited Quarterly Results of Operations Summary of Unaudited Quarterly Results of Operations (Tables)	12 Months Ended
	Dec. 31, 2016
Quarterly Financial Information Disclosure [Abstract]
Summary of unaudited quarterly results	Unaudited quarterly results of operations for the years ended December 31, 2016 and 2015 are summarized below: (Dollars in thousands, except per share data) 2016 Quarter Ended Dec. 31 Sep. 30 Jun. 30 Mar. 31 Net sales $ 67,315 $ 70,199 $ 69,348 $ 69,711 Gross profit $ 40,504 $ 42,573 $ 42,526 $ 42,459 Net income (loss) $ (4,643 ) $ 1,825 $ 172 $ 1,017 Basic income (loss) per share of common stock (1) $ (0.53 ) $ 0.21 $ 0.02 $ 0.12 Diluted income (loss) per share of common stock (1) $ (0.53 ) $ 0.20 $ 0.02 $ 0.11 (Dollars in thousands, except per share data) 2015 Quarter Ended Dec. 31 Sep. 30 Jun. 30 Mar. 31 Net sales $ 64,961 $ 70,243 $ 70,726 $ 69,904 Gross profit $ 39,091 $ 43,342 $ 43,808 $ 42,883 Net income (loss) $ (3,688 ) $ 2,430 $ 2,926 $ (1,371 ) Basic income (loss) per share of common stock (1) $ (0.42 ) $ 0.28 $ 0.34 $ (0.16 ) Diluted income (loss) per share of common stock (1) $ (0.42 ) $ 0.27 $ 0.33 $ (0.16 ) (1) The sum of the quarterly earnings per share amounts may not equal the total annual earnings per share due to rounding and the uneven timing of earnings throughout the year compared to the weighted average shares outstanding.

Summary of Significant Accoun44

Summary of Significant Accounting Policies (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Accounting Policies [Abstract]
Depreciation	$ 4,700	$ 4,600	$ 4,800
Amortization expense of capitalized software	$ 3,100	$ 3,800	$ 3,800
Treasury stock, shares acquired	7,162	11,261	2,256
Property, Plant and Equipment [Line Items]
Goodwill	$ 5,520	$ 319	$ 0
Asset Impairment Charges	0	0	(3,046)
Treasury Stock, Value, Acquired, Cost Method	$ (176)	(248)	(80)
Buildings and improvements | Minimum
Property, Plant and Equipment [Line Items]
Property, plant and equipment, useful life	20 years
Buildings and improvements | Maximum
Property, Plant and Equipment [Line Items]
Property, plant and equipment, useful life	30 years
Machinery and equipment, furniture and fixtures, and vehicles | Minimum
Property, Plant and Equipment [Line Items]
Property, plant and equipment, useful life	3 years
Machinery and equipment, furniture and fixtures, and vehicles | Maximum
Property, Plant and Equipment [Line Items]
Property, plant and equipment, useful life	10 years
Capitalized software | Minimum
Property, Plant and Equipment [Line Items]
Property, plant and equipment, useful life	3 years
Capitalized software | Maximum
Property, Plant and Equipment [Line Items]
Property, plant and equipment, useful life	5 years
Treasury Stock
Property, Plant and Equipment [Line Items]
Treasury Stock, Value, Acquired, Cost Method	$ (176)	$ (248)	$ (80)

Restricted Cash Restricted Ca45

Restricted Cash Restricted Cash (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Restricted Cash [Abstract]
Restricted Cash and Cash Equivalents, Current	$ 800	$ 800

Inventories (Details)

Inventories (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Components of inventories
Total	$ 48,038	$ 49,615
Reserve for obsolete and excess inventory	(5,477)	(5,520)
Inventories, net	$ 42,561	$ 44,095

Property, Plant and Equipment47

Property, Plant and Equipment Property, Plant and Equipment (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 85,856	$ 83,364
Accumulated depreciation and amortization,	(54,949)	(47,877)
Property, plant and equipment, less accumulated depreciation and amortization	30,907	35,487
Land
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	2,721	2,692
Buildings and improvements
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	18,981	18,343
Machinery and equipment
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	22,837	22,558
Capitalized software
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	21,371	19,710
McCook facility
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	12,961	12,961
Accumulated depreciation and amortization,	(5,900)
Furniture and fixtures
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	5,714	5,693
Capital leases
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	534	563
Accumulated depreciation and amortization,	(300)
Vehicles
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	166	163
Construction in progress
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 571	$ 681

Acquisitions (Details)

Acquisitions (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Business Acquisition [Line Items]
Payments to Acquire Businesses, Gross	$ 6,030	$ 441	$ 0
Finite-Lived Customer Relationships, Gross	$ 733	0
Finite-Lived Intangible Asset, Useful Life	5 years
Business Combination, Contingent Consideration Arrangements, Change in Amount of Contingent Consideration, Liability	$ 412	0
Mattic [Member]
Business Acquisition [Line Items]
Payments to Acquire Businesses, Gross	3,454
Business Combination, Contingent Consideration, Liability	298
Feeney [Member]
Business Acquisition [Line Items]
Payments to Acquire Businesses, Gross	1,326
Business Combination, Contingent Consideration, Liability	84
Perfect Products [Member]
Business Acquisition [Line Items]
Payments to Acquire Businesses, Gross	1,250
Business Combination, Contingent Consideration, Liability	$ 30
West Coast [Member]
Business Acquisition [Line Items]
Payments to Acquire Businesses, Gross		$ 441

Acquisitions Purchase Price All

Acquisitions Purchase Price Allocation (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Pro Forma [Abstract]
Payments to Acquire Businesses, Gross	$ 6,030	$ 441	$ 0
Business Combination, Contingent Consideration Arrangements, Change in Amount of Contingent Consideration, Liability	412	0
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Liabilities	188	0
Business Combination, Consideration Transferred	6,630	441
Goodwill, Acquired During Period	5,231	299
Finite-Lived Customer Relationships, Gross	733	0
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Inventory	584	137
Business Combination, Consideration Transferred, Other	$ 82	$ 5

Acquisitions Pro Forma Results

Acquisitions Pro Forma Results (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Pro Forma [Abstract]
Business Acquisition, Pro Forma Revenue	$ 280,445	$ 283,575	$ 286,552
Business Acquisition, Pro Forma Net Income (Loss)	$ (848)	$ 317	$ (4,643)

Goodwill (Details)

Goodwill (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Goodwill [Abstract]
Goodwill	$ 5,520	$ 319	$ 0
Goodwill, Acquired During Period	5,231	299
Goodwill, Translation and Purchase Accounting Adjustments	$ (30)	$ 20

Income Taxes Components of inco

Income Taxes Components of income tax (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Income (loss) from continuing operations before income taxes
United States	$ (708)	$ 3,583	$ (4,355)
Canada	(823)	(2,431)	(1,479)
Income (loss) from continuing operations before income taxes	(1,531)	1,152	(5,834)
Current income tax expense (benefit):
U.S. Federal	97	(461)	(377)
U.S. state	(33)	75	79
Canada	3	1,241	525
Total	67	855	227
Deferred income tax expense (benefit):
Deferred Federal Income Tax Expense (Benefit)	0	0	0
Deferred State and Local Income Tax Expense (Benefit)	31	0	0
Deferred Foreign Income Tax Expense (Benefit)	0	0	0
Deferred Income Tax Expense (Benefit)	31	0	0
Total income tax expense (benefit):
Federal Income Tax Expense (Benefit), Continuing Operations	97	(461)	(377)
State and Local Income Tax Expense (Benefit), Continuing Operations	(2)	75	79
Foreign Income Tax Expense (Benefit), Continuing Operations	3	1,241	525
Income Tax Expense (Benefit)	$ 98	$ 855	$ 227

Income Taxes Reconciliation of

Income Taxes Reconciliation of effective tax rate (Details)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Effective Income Tax Rate, Continuing Operations, Tax Rate Reconciliation [Abstract]
Statutory Federal rate	35.00%	35.00%	35.00%
Increase (decrease) resulting from:
State and local taxes, net	(17.40%)	10.40%	2.80%
Change in valuation allowance	14.50%	(86.40%)	(26.90%)
Foreign tax rate differential	(14.30%)	17.90%	(2.20%)
Meals & entertainment	(9.00%)	11.60%	(2.60%)
Alternative minimum tax	(6.30%)	7.60%	0.00%
Provision to return differences	(4.50%)	24.40%	(3.20%)
Executive life insurance	(3.10%)	2.40%	2.30%
Captive insurance income	(3.00%)	0.00%	0.00%
Change in uncertain tax positions	0.60%	56.20%	(9.00%)
Other items, net	1.10%	(4.90%)	(0.10%)
Provision for income taxes	(6.40%)	74.20%	(3.90%)

Income Taxes Components of defe

Income Taxes Components of deferred tax assets and liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Deferred tax assets:
Net operating loss carryforward	$ 17,518	$ 19,336
Compensation and benefits	12,126	11,979
Inventory reserve	2,750	2,726
Capital Loss Carryforward	2,210	2,210
Accounts receivable reserve	183	218
Other	1,770	2,073
Total deferred tax assets	36,557	38,542
Deferred tax liabilities:
Property, plant and equipment	433	1,100
Other	688	875
Total deferred liabilities	1,121	1,975
Net deferred assets before valuation allowance	35,436	36,567
Valuation allowance	(35,416)	(36,516)
Net deferred assets	$ 20	$ 51

Income Taxes Other information

Income Taxes Other information (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Income Tax (Textual) [Abstract]
Income taxes paid	$ 200	$ 100	$ 200
Decrease in deferred tax asset valuation allowance	1,100	200	800
Operating Loss Carryforwards [Line Items]
Tax Adjustments, Settlements, and Unusual Provisions	800	1,300
Goodwill	5,520	319	0
Income Tax Expense (Benefit)	500
Reconciliation of Unrecognized Tax Benefits, Excluding Amounts Pertaining to Examined Tax Returns [Roll Forward]
Balance at beginning of year	3,136	2,964
Additions for tax positions of current year	544	146
Additions for tax positions of prior years	116	26
Reductions for tax positions of prior years	(547)	0
Balance at end of year	3,249	$ 3,136	$ 2,964
State
Operating Loss Carryforwards [Line Items]
Net operating loss carryforwards	37,500
Foreign
Operating Loss Carryforwards [Line Items]
Tax credit carryforwards	500
US Federal
Operating Loss Carryforwards [Line Items]
Net operating loss carryforwards	$ 46,700

Accrued Expenses and Other Li56

Accrued Expenses and Other Liabilities Accrued Expenses and Other Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Accounts Payable and Accrued Liabilities, Current [Abstract]
Accrued stock based compensation	$ 7,859	$ 6,980
Accrued compensation	5,465	6,289
Accrued severance	1,428	697
Accrued and withheld taxes, other than income taxes	1,149	1,199
Financing lease obligation	996	876
Reserve for unrecognized tax benefits	760	738
Accrued health benefits	676	700
Accrued profit sharing	627	774
Other	8,329	7,795
Accrued Liabilities, Current	$ 27,289	$ 26,048

Loan Agreement Quarterly Financ

Loan Agreement Quarterly Financial Covenants (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2016USD ($)
Required Minimum Value [Member]
Schedule of minimum EBITDA level achievable on quarterly basis
MinTangibleNetWorth	$ 45,000
Actual Value [Member]
Schedule of minimum EBITDA level achievable on quarterly basis
MinTangibleNetWorth	$ 48,570
Maximum | Required Minimum Value [Member]
Line of Credit Facility [Line Items]
EBITDA to Fixed Charges	1.10
Maximum | Actual Value [Member]
Line of Credit Facility [Line Items]
EBITDA to Fixed Charges	2.62
Minimum | Required Minimum Value [Member]
Line of Credit Facility [Line Items]
EBITDA to Fixed Charges	1
Minimum | Actual Value [Member]
Line of Credit Facility [Line Items]
EBITDA to Fixed Charges	1

Loan Agreement Narrative (Detai

Loan Agreement Narrative (Details) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Line of Credit Facility [Line Items]
Secured Debt, Current	$ 841,000	$ 925,000
Credit Facility (Textual) [Abstract]
Eligible accounts receivables percentage	85.00%
Eligible accounts receivables past due days	60 days
Eligible inventory percentage	60.00%
Eligible inventory expected to be sold period	18 months
Maximum borrowing amount based on inventory	$ 20,000,000
Credit Facility, remaining borrowing capacity	35,000,000
Interest Paid	$ 200,000	$ 500,000	$ 800,000
Weighted average interest rate	3.50%
Letters of Credit Outstanding, Amount	$ 1,500,000
Excess cash capacity	$ 10,000,000
Maximum
Credit Facility (Textual) [Abstract]
Spread on LIBOR	1.85%
Dividends restricted amount	$ 7,000,000
Minimum
Credit Facility (Textual) [Abstract]
Spread on LIBOR	1.50%
Revolving Credit Facility [Member]
Credit Facility (Textual) [Abstract]
Credit facility, borrowing capacity	$ 40,000,000
Letter of Credit [Member]
Credit Facility (Textual) [Abstract]
Credit facility, borrowing capacity	$ 10,000,000

Reserve for Severance Activity

Reserve for Severance Activity in reserve (Details) - Employee Severance [Member] - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Reserve for severance and related payments
Balance at beginning of period	$ 697	$ 311	$ 1,769
Charged to earnings current year	2,376	1,273	631
Cash paid and exchange rate variance	(1,363)	(887)	(2,089)
Balance at end of the period	$ 1,710	$ 697	$ 311

Retirement and Security Bonus60

Retirement and Security Bonus Plans Retirement and Security Bonus Plans (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Compensation and Retirement Disclosure [Abstract]
401k Employer matching contributions	$ 3.1	$ 2.9	$ 2.9
Employer contributions, profit sharing retirement plan	0.6	0.8	0.6
Retirement and Security Bonus Plans
Cash Surrender Value, Fair Value Disclosure	$ 3.3
Security bonus plan
Retirement and Security Bonus Plans
Initial vesting percentage	25.00%
Minimum vesting period	5 years
Annual vesting percentage after initial period	5.00%
Expense recognized	$ 0.4	$ 0.4	$ 0.6

Commitments and Contingencies F

Commitments and Contingencies Future minimum lease payments (Details) $ in Thousands	Dec. 31, 2016USD ($)
Operating leases:
2,017	$ 1,896
2,018	1,884
2,019	1,852
2,020	1,909
2,021	1,967
Thereafter	3,248
Liability	12,756
Financing lease:
2,017	1,255
2,018	1,348
2,019	1,395
2,020	1,443
2,021	1,493
Thereafter	542
Total	7,476
Capital leases:
2,017	124
2,018	96
2,019	39
2,020	0
2,021	0
Thereafter	0
Total	$ 259

Commitments and Contingencies N

Commitments and Contingencies Narrative (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Commitments And Contingencies Disclosure [Line Items]
Total rental expense	$ 2,200	$ 2,000	$ 1,800
Total future minimum operating lease payments	12,756
Operating Leases, Future Minimum Payments Receivable	600
Total future minimum lease payments of McCook facility	7,476
Property, plant and equipment, gross	85,856	83,364
Accumulated depreciation and amortization	$ 54,949	47,877
EnvironmentalMonitoringPeriod	10 years
Environmental Remediation Expense	$ 0	931	$ 340
Accrual for Environmental Loss Contingencies	1,100
Proposed income tax adjustment	800	1,300
Headquarters
Commitments And Contingencies Disclosure [Line Items]
Total future minimum operating lease payments	7,500
McCook facility
Commitments And Contingencies Disclosure [Line Items]
Property, plant and equipment, gross	12,961	12,961
Accumulated depreciation and amortization	5,900
Capital leases
Commitments And Contingencies Disclosure [Line Items]
Property, plant and equipment, gross	534	$ 563
Accumulated depreciation and amortization	300
Capitalizable [Domain]
Commitments And Contingencies Disclosure [Line Items]
Environmental Exit Costs, Anticipated Cost	300
Minimum
Commitments And Contingencies Disclosure [Line Items]
Environmental Exit Costs, Anticipated Cost	300
Maximum
Commitments And Contingencies Disclosure [Line Items]
Environmental Exit Costs, Anticipated Cost	$ 1,400

Stock-Based Compensation Plan63

Stock-Based Compensation Plans Plan Administration (Details) - 2009 Equity Compensation Plan	12 Months Ended
	Dec. 31, 2016shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares available for grant	415,000
Maximum number of shares per employee	40,000

Stock-Based Compensation Plan64

Stock-Based Compensation Plans Stock Performance Rights (Details) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Stock Performance Rights
Accrued Employee Benefits, Current	$ 7,859,000	$ 6,980,000
Valuation assumptions:
Allocated Share-based Compensation Expense	$ 100,000
Number of SPRs
Exercised	(38,000)
Stock Performance Rights
Stock Performance Rights
Weighted average estimated value of SPRs outstanding (per share)	$ 9.66
Valuation assumptions:
Expected volatility, minimum, percent	35.70%
Expected volatility, maximum, percent	44.50%
Risk-free rate of return, minimum	0.10%
Risk-free rate of return, maximum	1.80%
Expected annual dividend	$ 0
Allocated Share-based Compensation Expense	$ 1,200,000	$ 900,000	$ 5,500,000
Number of SPRs
Outstanding on December 31, 2015	959,499
Granted	53,502
Exercised	(41,300)
Cancelled	(25,000)
Outstanding on December 31, 2016	946,701	959,499
Exercisable on December 31, 2016	614,301
Weighted Average Exercise Price
Outstanding on December 31, 2015	$ 19.91
Granted	18.98
Exercised	11.17
Cancelled	44.02
Outstanding on December 31, 2016	19.60	$ 19.91
Exercisable on December 31, 2016	$ 15.81
SPRs outstanding, intrinsic value	$ 6,200,000
Total unrecognized compensation cost	$ 800,000
Unrecognized cost, period for recognition	1 year 2 months
Exercised	217,876
Vested in period, fair value	$ 1,800,000
Weighted average remaining contractual term, SPRs outstanding	4 years 8 months
Weighted average remaining contractual term, SPRs exercisable	4 years 5 months
Stock Performance Rights | Minimum
Stock Performance Rights
Life of award	7 years
Award vesting period	1 year
Valuation assumptions:
Expected term	2 months 12 days
Stock Performance Rights | Maximum
Stock Performance Rights
Life of award	10 years
Award vesting period	3 years
Valuation assumptions:
Expected term	4 years 6 months

Stock-Based Compensation Plan65

Stock-Based Compensation Plans Restricted Stock Awards (Details) - USD ($) $ / shares in Units, $ in Millions	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Allocated Share-based Compensation Expense	$ 0.1
Restricted stock awards
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number of Shares [Roll Forward]
Outstanding on December 31, 2015	30,985
Granted	28,567
Exchanged for shares	(27,655)
Outstanding on December 31, 2016	31,897	30,985
Total unrecognized compensation cost	$ 0.2
Unrecognized cost, period for recognition	4 months
Granted	$ 18.38
2009 Equity Compensation Plan | Restricted stock awards | Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period	1 year
2009 Equity Compensation Plan | Restricted stock awards | Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period	3 years
Selling, general and administrative expenses | Restricted stock awards
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Allocated Share-based Compensation Expense	$ 0.6	$ 0.6	$ 0.5

Stock-Based Compensation Plan66

Stock-Based Compensation Plans Market Stock Units (Details) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
MSU Expense	$ 500,000	$ 500,000	$ 300,000
Number of Market Stock Units
Outstanding on December 31, 2015	87,770
Granted	74,865
Exchanged for shares	(13,103)
Outstanding on December 31, 2016	149,532	87,770
Maximum Shares Potentially Issuable
Outstanding on December 31, 2015	131,655
Granted	112,299
Exchanged for shares	(19,656)
Outstanding on December 31, 2016	224,298	131,655
Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Potential Shares From MSU Vest	$ 0
Trading days	30 days
Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Potential Shares From MSU Vest	$ 1.50
Trading days	60 days

Stock-Based Compensation Plan67

Stock-Based Compensation Plans Stock Options (Details) $ / shares in Units, $ in Millions	12 Months Ended
	Dec. 31, 2016USD ($)$ / sharesshares
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Allocated Share-based Compensation Expense	$ 0.1
Number of Stock Options
Outstanding on December 31, 2015 | shares	45,910
Weighted Average Exercise Price
Outstanding on December 31, 2015 | $ / shares	$ 26.55
Employee Service Share-based Compensation, Nonvested Awards, Compensation Not yet Recognized, Stock Options	$ 0.1

Stock-Based Compensation Plan68

Stock-Based Compensation Plans Stock Awards	12 Months Ended
	Dec. 31, 2016$ / sharesshares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Non-Option Equity Instruments, Exercised	38,000
Share-based Compensation Arrangement by Share-based Payment Award, Shares Issued in Period	21,089
Stock award
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Outstanding at end of period	40,000
Exercise price of award | $ / shares	$ 10

Discontinued Operations Disco69

Discontinued Operations Discontinued Operations (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Income and Gain from Sale of Discontinued Operations
Discontinued operations, cash received	$ 12,500
Disposal Group, Including Discontinued Operation, Revenue	0	$ 0	$ 2,462
Discontinued Operation, Income (Loss) from Discontinued Operation, before Income Tax	0	0	346
Discontinued Operation, Tax Effect of Discontinued Operation	0	0	133
Discontinued Operation, Income (Loss) from Discontinued Operation During Phase-out Period, Net of Tax	0	0	213
Pre-tax gain on sale of ASMP	0	0	(1,877)
Discontinued Operation, Tax Effect of Income (Loss) from Disposal of Discontinued Operation	0	0	398
Discontinued Operation, Gain (Loss) on Disposal of Discontinued Operation, Net of Tax	0	0	1,479
Income and gain from discontinued operations, net of tax	$ 0	$ 0	$ 1,692
Income (Loss) from Discontinued Operations and Disposal of Discontinued Operations, Net of Tax, Per Diluted Share	$ 0	$ 0	$ 0.20

Other Operating Expenses, Net70

Other Operating Expenses, Net Other Operating Expenses (Income) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Other Income and Expenses [Abstract]
Environmental Remediation Expense	$ 0	$ 931	$ 340
Impairment of long-lived assets	0	0	3,046
Ending balance	$ 0	$ 931	$ 3,386
Term of Lease	10 years

Earnings (Loss) Per Share Ear71

Earnings (Loss) Per Share Earnings (Loss) Per Share (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Weighted average shares:
Weighted Average Number of Shares Outstanding, Basic									8,780,000	8,726,000	8,683,000
Incremental Common Shares Attributable to Dilutive Effect of Share-based Payment Arrangements									0	150,000	0
Weighted Average Number of Shares Outstanding, Diluted									8,780,000	8,876,000	8,683,000
Earnings (loss):
Continuing operations									$ (1,629)	$ 297	$ (6,061)
Discontinued operations, net									0	0	1,692
Net Income (loss)	$ (4,643)	$ 1,825	$ 172	$ 1,017	$ (3,688)	$ 2,430	$ 2,926	$ (1,371)	$ (1,629)	$ 297	$ (4,369)
Basic and diluted earnings (loss) per share of common stock:
Basic and Diluted Earnings per Share from Continuing Operations									$ (0.19)	$ 0.03	$ (0.70)
Basic and Diluted Earnings per Share from Discontinued Operationss and Disposal of Discontinued Operations, Net of Tax, Per Basic and Diluted Share									0	0	0.20
Earnings Per Share, Basic and Diluted									$ (0.19)	$ 0.03	$ (0.50)
Restricted share awards outstanding and future stock option exercises
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Anti dilutive securities excluded from EPS computation due to net loss									164,000		146,000
Anti-dilutive securities excluded from computation of earnings per share									40,000	40,000

Geographic Information (Details

Geographic Information (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Revenues from External Customers and Long-Lived Assets [Line Items]
Net sales	$ 67,315	$ 70,199	$ 69,348	$ 69,711	$ 64,961	$ 70,243	$ 70,726	$ 69,904	$ 276,573	$ 275,834	$ 285,693
Long-Lived Assets	37,466				36,240				37,466	36,240	42,098
United States
Revenues from External Customers and Long-Lived Assets [Line Items]
Net sales									250,824	251,129	257,428
Long-Lived Assets	30,041				33,813				30,041	33,813	39,681
Canada
Revenues from External Customers and Long-Lived Assets [Line Items]
Net sales									25,749	24,705	28,265
Long-Lived Assets	$ 7,425				$ 2,427				$ 7,425	$ 2,427	$ 2,417

Summary of Unaudited Quarterl73

Summary of Unaudited Quarterly Results of Operations Summary of Unaudited Quarterly Results of Operations (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Quarterly Financial Information Disclosure [Abstract]
Net sales	$ 67,315	$ 70,199	$ 69,348	$ 69,711	$ 64,961	$ 70,243	$ 70,726	$ 69,904	$ 276,573	$ 275,834	$ 285,693
Gross profit	40,504	42,573	42,526	42,459	39,091	43,342	43,808	42,883	168,062	169,124	172,549
Net income (loss)	$ (4,643)	$ 1,825	$ 172	$ 1,017	$ (3,688)	$ 2,430	$ 2,926	$ (1,371)	$ (1,629)	$ 297	$ (4,369)
Earnings Per Share, Basic	$ (0.53)	$ 0.21	$ 0.02	$ 0.12	$ (0.42)	$ 0.28	$ 0.34	$ (0.16)
Earnings Per Share, Diluted	$ (0.53)	$ 0.20	$ 0.02	$ 0.11	$ (0.42)	$ 0.27	$ 0.33	$ (0.16)

Schedule II - Valuation and Q74

Schedule II - Valuation and Qualifying Accounts Schedule II Valuation and Qualifying Accounts (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Allowance for doubtful accounts:
The roll forward of valuation accounts were as follows:
Balance at beginning of period	$ 543	$ 733	$ 828
Charged to costs and expenses	361	353	715
Deductions	(450)	(543)	(810)
Balance at end of period	454	543	733
Valuation allowance for deferred tax assets:
The roll forward of valuation accounts were as follows:
Balance at beginning of period	36,516	36,675	35,834
Charged to costs and expenses	(1,100)	(159)	841
Deductions	0	0	0
Balance at end of period	$ 35,416	$ 36,516	$ 36,675