Sparton (SPA) 10-K 14 Sep 18 2018 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($) $ in Thousands	12 Months Ended
	Jul. 01, 2018	Sep. 07, 2018	Dec. 29, 2017
Document And Entity Information [Abstract]
Entity Registrant Name	SPARTON CORP
Entity Central Index Key	92,679
Current Fiscal Year End Date	--07-01
Entity Filer Category	Accelerated Filer
Document Type	10-K
Document Period End Date	Jul. 1, 2018
Document Fiscal Year Focus	2,018
Document Fiscal Period Focus	FY
Amendment Flag	false
Entity Common Stock, Shares Outstanding		9,834,723
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Public Float			$ 220,049

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Jul. 01, 2018	Jul. 02, 2017
Current Assets:
Cash and cash equivalents	$ 1,160	$ 988
Accounts receivable, net of allowance for doubtful accounts of $169 and $429, respectively	60,454	45,347
Inventories and cost of contracts in progress, net	72,406	60,248
Legal settlements - insurance receivable	4,500	0
Prepaid expenses and current assets	3,944	3,851
Total current assets	142,464	110,434
Property, plant and equipment, net	32,790	34,455
Goodwill	12,663	12,663
Other intangible assets, net	21,108	28,445
Deferred income taxes	17,646	24,893
Other non-current assets	5,331	6,253
Total assets	232,002	217,143
Current Liabilities:
Accounts payable	28,636	27,672
Accrued salaries and wages	11,341	11,453
Accrued legal settlements	5,500	0
Accrued health benefits	947	1,150
Performance based payments on customer contracts	3,868	1,749
Current portion of capital lease obligations	163	269
Advances from customers	5,949	3,761
Other accrued expenses	10,718	8,198
Total current liabilities	67,122	54,252
Credit facility	84,500	74,500
Environmental remediation	4,866	5,468
Pension liability	690	888
Other non-current liabilities	1,220	167
Total liabilities	158,398	135,275
Commitments and contingencies
Shareholders’ Equity:
Preferred stock, no par value; 200,000 shares authorized; none issued	0	0
Common stock, $1.25 par value; 15,000,000 shares authorized, 9,834,723 and 9,860,635 shares issued and outstanding, respectively	12,293	12,326
Capital in excess of par value	17,599	17,851
Retained earnings	44,713	52,967
Accumulated other comprehensive loss	(1,001)	(1,276)
Total shareholders’ equity	73,604	81,868
Total liabilities and shareholders’ equity	$ 232,002	$ 217,143

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($) $ in Thousands	Jul. 01, 2018	Jul. 02, 2017
Statement of Financial Position [Abstract]
Allowance for doubtful accounts	$ 169	$ 429
Preferred stock, shares authorized (in shares)	200,000	200,000
Preferred stock, shares issued (in shares)	0	0
Common stock, par value (in dollars per share)	$ 1.25	$ 1.25
Common stock, shares authorized (in shares)	15,000,000	15,000,000
Common stock, shares issued (in shares)	9,834,723	9,860,635
Common stock, shares outstanding (in shares)	9,834,723	9,860,635

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($) $ in Thousands	12 Months Ended
	Jul. 01, 2018	Jul. 02, 2017	Jul. 03, 2016
Income Statement [Abstract]
Net sales	$ 374,990	$ 397,562	$ 419,362
Cost of goods sold	295,592	325,663	339,214
Gross profit	79,398	71,899	80,148
Operating expense:
Selling and administrative expenses	58,137	54,110	55,151
Internal research and development expenses	2,745	1,670	2,344
Amortization of intangible assets	7,337	8,498	9,592
Legal settlements	1,648	0	0
Restructuring charges	0	0	2,206
Reversal of accrued contingent consideration	0	0	(1,530)
Impairment of goodwill	0	0	64,174
Total operating expense	69,867	64,278	131,937
Operating income (loss)	9,531	7,621	(51,789)
Other income (expense):
Interest expense, net	(6,354)	(4,437)	(3,803)
Other, net	(19)	60	93
Total other expense, net	(6,373)	(4,377)	(3,710)
Income (loss) before income taxes	3,158	3,244	(55,499)
Income tax expense (benefit)	11,412	1,927	(17,216)
Net income (loss)	$ (8,254)	$ 1,317	$ (38,283)
Income (loss) per share of common stock:
Basic (in dollars per share)	$ (0.84)	$ 0.13	$ (3.91)
Diluted (in dollars per share)	$ (0.84)	$ 0.13	$ (3.91)
Weighted average shares of common stock outstanding:
Basic (in shares)	9,834,723	9,812,248	9,786,315
Diluted (in shares)	9,834,723	9,812,273	9,786,315

CONSOLIDATED STATEMENTS OF COMP

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (LOSS) - USD ($) $ in Thousands	12 Months Ended
	Jul. 01, 2018	Jul. 02, 2017	Jul. 03, 2016
Statement of Comprehensive Income [Abstract]
Net income (loss)	$ (8,254)	$ 1,317	$ (38,283)
Other comprehensive income (loss), net:
Pension experience gain (loss), net of tax benefit	43	160	(682)
Pension amortization of unrecognized net actuarial loss, net of tax	108	143	100
Pension pro rata recognition of lump-sum settlements, net of tax	124	157	218
Unrecognized gain on marketable equity securities, net of tax	0	0	85
Other comprehensive income (loss), net	275	460	(279)
Comprehensive income (loss)	$ (7,979)	$ 1,777	$ (38,562)

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	12 Months Ended
	Jul. 01, 2018	Jul. 02, 2017	Jul. 03, 2016
Cash Flows from Operating Activities:
Net income (loss)	$ (8,254)	$ 1,317	$ (38,283)
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities:
Depreciation	5,855	5,894	6,083
Amortization of intangible assets	7,337	8,498	9,592
Deferred income taxes	7,247	630	(18,562)
Stock-based compensation expense (benefit)	(285)	1,463	289
Amortization of deferred financing costs	1,323	498	298
Loss (gain) on sale of property, plant and equipment, net	23	(7)	56
Legal settlements	1,000	0	0
Loss on sale of securities available for sale	0	0	129
Impairment of goodwill	0	0	64,174
Reversal of accrued contingent consideration	0	0	(1,530)
Excess tax benefit from stock-based compensation	0	0	(162)
Changes in operating assets and liabilities:
Accounts receivable	(15,106)	1,412	23,829
Inventories and cost of contracts in progress	(12,158)	17,622	(3,419)
Prepaid expenses and other assets	(3,874)	2,690	(609)
Advance billings on customer contracts	2,188	(800)	205
Performance based payments on customer contracts	2,119	1,749	(1,756)
Accounts payable and accrued expenses	8,476	(9,498)	7,798
Net cash provided by (used in) operating activities	(4,109)	31,468	48,132
Cash Flows from Investing Activities:
Purchases of property, plant and equipment	(4,236)	(6,896)	(6,098)
Proceeds from sale of property, plant and equipment	23	22	221
Proceeds from sale of securities available for sale	0	0	857
Acquisition of businesses, net of cash required	0	0	178
Net cash used in investing activities	(4,213)	(6,874)	(4,842)
Cash Flows from Financing Activities:
Borrowings from credit facility	190,600	130,082	128,050
Repayments against credit facility	(180,600)	(152,788)	(185,344)
Payment of debt financing costs	(1,238)	(765)	(692)
Repurchase of stock	0	0	(140)
Payments under capital lease agreements	(268)	(267)	(108)
Excess tax benefit from stock-based compensation	0	0	162
Net cash provided (used in) by financing activities	8,494	(23,738)	(58,072)
Net increase (decrease) in cash and cash equivalents	172	856	(14,782)
Cash and cash equivalents at beginning of year	988	132	14,914
Cash and cash equivalents at end of year	1,160	988	132
Supplemental disclosure of cash flow information:
Cash paid for interest	4,939	3,828	3,506
Cash paid for income taxes	392	1,115	766
Machinery and equipment financed under capital leases	0	148	656
Supplemental disclosure of non-cash investing activities:
Adjustments to acquired companies' opening balance sheets	$ 0	$ 0	$ 3,412

CONSOLIDATED STATEMENTS OF SHAR

CONSOLIDATED STATEMENTS OF SHAREHOLDERS’ EQUITY - USD ($) $ in Thousands	Total	Common Stock	Capital In Excess of Par Value	Retained Earnings	Accumulated Other Comprehensive Loss
Beginning balance at Jun. 30, 2015	$ 116,879	$ 12,358	$ 16,045	$ 89,933	$ (1,457)
Beginning balance (in shares) at Jun. 30, 2015		9,886,618
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Issuance of stock	0	$ 22	(22)
Issuance of stock (in shares)		17,245
Forfeiture of restricted stock	0	$ (65)	65
Forfeiture of restricted stock (in shares)		(52,303)
Repurchase of stock	(140)	$ (8)	(132)
Repurchase of stock (in shares)		(6,091)
Stock-based compensation expense	289		289
Excess tax benefit from stock-based compensation	162		162
Comprehensive income (loss), net of tax	(38,562)			(38,283)	(279)
Ending balance at Jul. 03, 2016	78,628	$ 12,307	16,407	51,650	(1,736)
Ending balance (in shares) at Jul. 03, 2016		9,845,469
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Issuance of stock	0	$ 52	(52)
Issuance of stock (in shares)		41,905
Forfeiture of restricted stock	0	$ (33)	33
Forfeiture of restricted stock (in shares)		(26,739)
Stock-based compensation expense	1,463		1,463
Comprehensive income (loss), net of tax	1,777			1,317	460
Ending balance at Jul. 02, 2017	$ 81,868	$ 12,326	17,851	52,967	(1,276)
Ending balance (in shares) at Jul. 02, 2017	9,860,635	9,860,635
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Forfeiture of restricted stock	$ 0	$ (33)	33
Forfeiture of restricted stock (in shares)		(25,912)
Stock-based compensation expense	(285)		(285)
Comprehensive income (loss), net of tax	(7,979)			(8,254)	275
Ending balance at Jul. 01, 2018	$ 73,604	$ 12,293	$ 17,599	$ 44,713	$ (1,001)
Ending balance (in shares) at Jul. 01, 2018	9,834,723	9,834,723

Business

Business	12 Months Ended
	Jul. 01, 2018
Business [Abstract]
Business	Business Sparton Corporation and subsidiaries (the “Company” or “Sparton”) has been in continuous existence since 1900. It was last reorganized in 1919 as an Ohio corporation. The Company is a provider of design, development and manufacturing services for complex electromechanical devices, as well as sophisticated engineered products complementary to the same electromechanical value stream. The Company serves the Medical & Biotechnology, Military & Aerospace and Industrial & Commercial markets through two reportable business segments; Manufacturing & Design Services (“MDS”) and Engineered Components & Products (“ECP”). See Note 17 Business Segments, of the "Notes to Consolidated Financial Statements" in this form 10-K for a further discussion of business segments. All of the Company's facilities are certified to one or more of the ISO/AS standards, including ISO 9001, AS9100 and ISO 13485, with most having additional certifications based on the needs of the customers they serve. The majority of the Company's customers are in highly regulated industries where strict adherence to regulations such as the International Tariff and Arms Regulations ("ITAR") is necessary. The Company's products and services include offerings for Original Equipment Manufacturers (“OEM”) and Emerging Technology (“ET”) customers that utilize microprocessor-based systems which include transducers, printed circuit boards and assemblies, sensors and electromechanical components, as well as development and design engineering services relating to these product sales. Sparton also develops and manufactures sonobuoys, anti-submarine warfare (“ASW”) devices used by the United States Navy and foreign governments that meet Department of State licensing requirements. Additionally, Sparton manufactures rugged flat panel display systems for military panel PC workstations, air traffic control and industrial applications as well as high performance industrial grade computer systems and peripherals. Many of the physical and technical attributes in the production of these proprietary products are similar to those required in the production of the Company's other electrical and electromechanical products and assemblies. The Company reports fiscal years on a 52-53 week year (5-4-4 basis) ending on the Sunday closest to June 30. On July 7, 2017, Sparton Corporation (the "Company" or "Sparton"), Ultra Electronics Holdings plc, (“Ultra”), and Ultra Electronics Aneira Inc., (“Merger Sub”) entered into an Agreement and Plan of Merger (the "Merger Agreement") that provided for Ultra to acquire the Company by merging Merger Sub into the Company (such transaction referred to as the "Merger"), subject to the terms and conditions set forth in the Merger Agreement. On October 5, 2017, at a special meeting of holders of shares of common stock of the Company, shareholders voted to adopt the Merger Agreement. Although the Merger Agreement had been adopted by the Company's shareholders, consummation of the Merger remained subject to other closing conditions, including the expiration or termination of the applicable waiting period (or any extension thereof) under the Hart-Scott-Rodino Antitrust Improvements Act (the “HSR Act”). On March 5, 2018, Sparton announced the termination by Sparton and Ultra of the Merger Agreement as a result of the staff of the United States Department of Justice (the “DOJ”) informing the parties that it intended to recommend that the DOJ block the Merger. Under a Merger Termination Agreement entered into by Sparton, Ultra and Merger Sub, the parties agreed to release each other from certain claims and liabilities arising out of or related to the Merger Agreement or the transactions contemplated therein or thereby, including any termination fees. The parties also agreed that certain agreements with confidentiality obligations will continue in full force and effect. Also on March 5, 2018, Sparton announced that, during the DOJ’s review of Sparton’s proposed Merger with Ultra, the United States Navy (the “Navy”) expressed the view that instead of the parties proceeding with the Merger, each of Sparton and Ultra should enhance its ability to independently develop, produce and sell sonobuoys and over time work toward the elimination of their use of Sparton’s and Ultra’s joint venture for such activities. Since that time, Sparton has been in communication with the Navy to better understand its expectations with respect to the timing, funding and terms of current and future sonobuoy indefinite delivery / indefinite quantity ("IDIQ") production contracts. On July 9, 2018, the Company announced the filing of a bid protest by ERAPSCO with the United States Government Accountability Office ("GAO") challenging the competitive range exclusion of ERAPSCO under the United States Navy ("Navy") Solicitation No. N00019-19-R-0002 for the GFY 19-23 AN/SSQ-125A (the “Q-125A” ) production sonobuoy. The protest challenged on a number of bases the Navy's decision to exclude ERAPSCO from the solicitation process and requested that GAO restore ERAPSCO's ability to participate in the process. On August 30, 2018, the Navy issued a notice that it had taken corrective action to reopen the competitive range regarding the Q-125A production sonobuoy and include ERAPSCO in that competitive range. This allows ERAPSCO to again participate in the bid process. As a result of the Navy’s decision to restore ERAPSCO’s ability to participate in the bid process, on September 4, 2018 the GAO dismissed the protest. As a result of the termination of the Merger Agreement, the Company announced that it would seek to re-engage with parties that previously expressed an interest in acquiring all or a part of Sparton and that are in a position to expeditiously proceed to effect such a transaction. There can be no assurance that any such process will result in the execution of a definitive agreement or the completion of a transaction.

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Jul. 01, 2018
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	Summary of Significant Accounting Policies Basis of presentation and principles of consolidation — The consolidated financial statements include the accounts of Sparton Corporation and subsidiaries and have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”). All significant intercompany accounts and transactions have been eliminated in consolidation. Certain reclassifications of prior year amounts have been made to conform to the current year presentation. Use of estimates — Management of the Company has made a number of estimates, judgments and assumptions relating to the reporting of assets and liabilities and the disclosure of contingent liabilities at the dates of the consolidated balance sheets and revenue and expense during the reporting periods to prepare these consolidated financial statements in conformity with GAAP. Actual results could differ from those estimates. Cash and cash equivalents — Cash and cash equivalents include cash on hand, demand deposits and money market funds with original maturities of three months or less. Cash equivalents are stated at cost which approximates fair value. Accounts receivable, credit practices and allowances for doubtful accounts — Accounts receivable are customer obligations generally due under normal trade terms for the industry. Credit terms are granted and periodically revised based on evaluations of the customers’ financial condition. The Company performs ongoing credit evaluations of its customers and although the Company does not generally require collateral, letters of credit or cash advances may be required from customers in order to support accounts receivable in certain circumstances. The Company maintains an allowance for doubtful accounts on receivables for estimated losses resulting from the inability of its customers to make required payments. The allowance is estimated primarily based on information known about specific customers with respect to their ability to make payments and future expectations of conditions that might impact the collectability of accounts. When management determines that it is probable that an account will not be collected, all or a portion of the amount is charged against the allowance for doubtful accounts. Inventories and costs of contracts in progress — Inventories are valued at the lower of cost (first-in, first-out basis) or net realizable value and include costs related to long-term contracts as disclosed below. Inventories, other than contract costs, are principally raw materials and supplies. Certain United States government contracts allow Sparton to submit performance based billings, which are then applied against inventories purchased and manufacturing costs incurred by the Company throughout its performance under these contracts. Inventories were reduced by performance based payments from the U.S. government for costs incurred related to long-term contracts, thereby establishing inventory to which the U.S. government then has title, of $8,604 and $8,541 respectively, at July 1, 2018 and July 2, 2017 . At July 1, 2018 and July 2, 2017 , current liabilities include performance based payments of $3,868 and $1,749 , respectively, on government contracts. As these payments were in excess of cost, there is no inventory to which the government would claim title and, therefore, no offset to inventory has been made. Customer orders are based upon forecasted quantities of product manufactured for shipment over defined periods. Raw material inventories are purchased to fulfill these customer requirements. Within these arrangements, customer demands for products frequently change, sometimes creating excess and obsolete inventories. The Company regularly reviews raw material inventories by customer for both excess and obsolete quantities. Wherever possible, the Company attempts to recover its full cost of excess and obsolete inventories from customers or, in some cases, through other markets. When it is determined that the Company’s carrying cost of such excess and obsolete inventories cannot be recovered in full, a charge is taken against income for the difference between the carrying cost and the estimated realizable amount. These cost adjustments for excess and obsolete inventory create a new cost basis for the inventory. The Company recorded inventory write-downs totaling $858 , $544 and $1,653 for fiscal years 2018 , 2017 and 2016 , respectively. These charges are included in cost of goods sold for the periods presented. If inventory that has previously been impaired is subsequently sold, the amount of reduced cost basis is reflected as cost of goods sold. The Company experienced minimal subsequent sales of excess and obsolete inventory during fiscal years 2018 , 2017 and 2016 that resulted in higher gross margins due to previous write-downs. Such sales and the impact of those sales on gross margin were not material to the years presented. Property, plant and equipment, net — Property, plant and equipment are stated at cost less accumulated depreciation. Major improvements and upgrades are capitalized while ordinary repair and maintenance costs are expensed as incurred. Depreciation is provided over estimated useful lives on both straight-line and accelerated methods. Estimated useful lives generally range from twelve to thirty-nine years for buildings and improvements, twelve years for machinery and equipment and five years for test equipment. Goodwill — Goodwill resulting from business combinations represents the excess of purchase price over the fair value of the net assets of the businesses acquired. Goodwill is not amortized, but rather tested for impairment annually, as well as whenever there are events or changes in circumstances (triggering events) which suggest that the carrying value of goodwill may not be recoverable. The Company performs its annual goodwill impairment testing in the fourth quarter based on its historical financial results through the third quarter end. The goodwill impairment test is performed at the reporting unit level, which is the lowest level at which goodwill is evaluated for management purposes. The Company has identified reporting units to be its two reportable business segments - MDS and ECP for fiscal years 2018 , 2017 and 2016 . The Company may elect to perform a qualitative assessment for its annual goodwill impairment test. If the qualitative assessment indicates that it is more likely than not that the fair value of a reporting unit is less than its carrying amount, or if Sparton elects to not perform a qualitative assessment, then the Company would be required to perform a quantitative impairment test for goodwill. The quantitative impairment analysis is a two-step process. First, the Company determines the fair value of the reporting unit and compares it to its carrying value. The fair value of reporting units is determined based on a weighting of both projected discounted future results and comparative market multiples. The projected discounted future results (discounted cash flow approach) is based on assumptions that are consistent with the Company’s estimates of future growth and the strategic plan used to manage the underlying business. Factors requiring significant judgment include assumptions related to future revenue growth rates, operating margins, terminal growth rates and discount factors, amongst other considerations. If the carrying value of the reporting unit exceeds the fair value in the first step, a second step is performed to measure the amount of an impairment loss. In the second step, an impairment loss is recognized for any excess of the carrying value of the reporting unit’s goodwill over its implied fair value. The implied fair value of goodwill is determined by allocating the fair value of the reporting unit using a residual fair value allocation. The residual fair value allocated to goodwill is the implied fair value of the reporting unit's goodwill. The Company’s fair value estimates related to its goodwill impairment analyses are based on Level 3 inputs within the fair value hierarchy as described below in this note under “Fair value measurements.” Determining the fair value of any reporting unit and intangible asset is judgmental in nature and involves the use of significant estimates and assumptions. The Company bases its fair value estimates on assumptions believed to be reasonable, but which are unpredictable and inherently uncertain. Actual future results may differ from those estimates. Circumstances that may lead to future impairment of goodwill include, but are not limited to, unforeseen decreases in future performance or industry demand, a further loss of a significant customer, or the inability to achieve sufficient organic revenue growth to offset fluctuations in customer demand. In fiscal year 2018, as part of its evaluation of intangible assets, the Company engaged a third party to assist with performing Step 1 of the goodwill impairment test. The result of the test was that the fair value of the Company’s ECP reporting unit was in excess of its carrying value at the end of fiscal year 2018 and, as such, indicated no impairment of goodwill. The MDS reporting unit had no goodwill at July 1, 2018 and July 1, 2017. In fiscal year 2017, the Company elected to perform the optional qualitative assessment of goodwill and concluded that it was more likely than not that the fair value of goodwill in its ECP reporting unit was in excess of its respective carrying amount and therefore, no further testing was required. In fiscal year 2016, the Step 1 impairment testing of goodwill was performed and resulted in the carrying values of its MDS reporting unit in excess of its fair value indicating potential impairment. The decline in value in the MDS reporting unit was a result of the underperformance of the Company’s most recent acquisition (Hunter Technology Corporation), and the inability to achieve sufficient organic revenue growth to offset the loss of a large customer due to insourcing, as well as revenue declines due to fluctuations in customer demand across the MDS reporting unit. The Company performed the Step 2 analysis of goodwill impairment for this reporting unit and based on the valuation of the reporting unit as well as the fair value of the reporting unit's individual tangible and intangible assets, it was determined that goodwill within this reporting unit was fully impaired. As such, the Company recorded an impairment of goodwill charge of $64,174 . Prior to the fourth quarter of fiscal 2016, no triggering events or other facts and circumstances were identified that indicated that it was more likely than not that the fair value of the MDS segment was less than its carrying value. The impairment recognized in the fourth quarter of fiscal 2016 was a result of the continued underperformance of the acquired Hunter Technology Corporation operations and the inability of the Company to achieve sufficient organic revenue growth to offset fluctuations in customer demands. The fair value of the Company’s ECP reporting unit was in excess of its carrying value and, as such, indicated no impairment of goodwill. Other Intangible Assets — The Company’s intangible assets other than goodwill represent the values assigned to acquired customer relationships, acquired non-compete agreements, acquired trademarks/trade names and acquired unpatented technology and patents. At July 1, 2018 , the remaining unamortized balance for customer relationships and non-compete agreements totaling $15,993 and $620 , respectively, are included in the MDS segment, while the remaining unamortized balance for customer relationships, non-compete agreements, trademarks/trade names, unpatented technology and patents totaling $3,068 , $60 , $1,059 , $303 and $5 respectively, are included in the ECP segment. The impairment test for these intangible assets is conducted when impairment indicators are present. The Company continually evaluates whether events or circumstances have occurred that would indicate the remaining estimated useful lives of its intangible assets warrant revision or that the remaining balance of such assets may not be recoverable. The Company uses an estimate of the related undiscounted cash flows over the remaining life of the asset in measuring whether the asset is recoverable. If the carrying amount of an asset exceeds its estimated undiscounted future cash flows, an impairment charge would be recognized for the amount that the carrying amount of the asset exceeds the fair value of the asset. The Company’s fair value estimates related to its intangible assets impairment analyses are based on Level 3 inputs within the fair value hierarchy as described below in this note under “Fair value measurements.” The Company engaged a third party to assist with the valuation of the recoverability of intangible assets in the fourth quarter of fiscal years 2018 and 2016 and performed an internal valuation in the fourth quarter of fiscal 2017. It was determined for all periods that the assets were fully recoverable and no write-down of such assets was necessary. Acquired customer relationships are being amortized using an accelerated methodology over periods of seven to fifteen years. Acquired non-compete agreements are being amortized on a straight-line basis over periods of two to five years as the ratable decline in value over time is most consistent with the contractual nature of these assets. Acquired trademarks/trade names are being amortized on a straight-line basis over periods of one to ten years and acquired unpatented technology is being amortized using an accelerated methodology over seven years. Patents are being amortized using an accelerated methodology over three years. Other long-lived assets - The Company reviews other long-lived assets, including property, plant and equipment, that are not held for sale, for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Impairment is determined by comparing the carrying value of the assets to their estimated future undiscounted cash flows. If such assets are considered to be impaired, the impairment to be recognized is measured by the amount by which the carrying amount of the asset group exceeds the fair value of the asset group. Assets to be disposed of are reported at the lower of the carrying amount or fair value less costs to sell. Stock-based compensation — The Company measures the cost of employee and director services received in exchange for an award of equity-based securities using the fair value of the award on the date of the grant. The Company recognizes that cost on a straight-line basis over the period that the award recipient is required to provide service to the Company in exchange for the award and, for certain awards, subject to the probability that related performance targets will be met. Net earnings (loss) per share — Basic earnings (loss) per share is based on the weighted average number of common shares and participating securities outstanding during the period. Diluted earnings or loss per share include the dilutive effect of additional potential common shares issuable under our stock-based compensation plans and are determined using the treasury stock method. Unvested restricted stock awards, which contain non-forfeitable rights to dividends whether paid or unpaid, are included in the number of shares outstanding for both basic and diluted earnings or loss per share calculations. Unvested contingently issuable participating restricted shares are excluded from basic earnings (loss) per share. In the event of a net loss, unvested restricted stock awards are excluded from the calculation of both basic and diluted loss per share. Income taxes - Income taxes are accounted for under the asset and liability method. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement amounts of assets and liabilities and their respective tax bases and operating loss and tax credit carryforwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in future years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rate is recognized in income in the period that includes the enactment date. Deferred tax assets are reduced through the establishment of a valuation allowance at the time, based upon available evidence, it becomes more likely than not that the deferred tax assets will not be realized. The Company recognizes the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by the taxing authorities, based on the technical merits of the position. The tax benefits recognized in the consolidated financial statements from such a position are measured based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate resolution. Management also assesses whether uncertain tax positions, as filed, could result in the recognition of a liability for possible interest and penalties. The Company's policy is to include interest and penalties related to unrecognized tax benefits as a component of income tax expense. ERAPSCO Agreement — Sparton is a 50 / 50 joint venture (“JV”) partner with UnderSea Sensor Systems, Inc. (“USSI”), the only other major producer of U.S. derivative sonobuoys. USSI’s parent company is Ultra Electronics Holdings plc, based in the United Kingdom. The JV operates under the name ERAPSCO and allows Sparton and USSI to combine their own unique and complementary backgrounds to jointly develop and produce U.S. derivative sonobuoy designs for the U.S. Navy as well as foreign governments that meet Department of State licensing requirements. ERAPSCO maintains the DBA Sonobuoy TechSystems through which it conducts business directly with foreign governments. In concept, and in practice, ERAPSCO serves as a pass-through entity maintaining no funds or assets. While the JV provides the opportunity to maximize efficiencies in the design and development of the related sonobuoys, both of the joint venture partners function independently as subcontractors; therefore, there is no separate entity to be accounted for or consolidated. The Board of Directors of ERAPSCO has the responsibility for the overall management and operation of the JV. The six member board consists of equal representation (full time employees) from both JV partners for three year terms. Personnel necessary for the operation of ERAPSCO, specifically a president, vice president, general manager, contract administrator and financial manager, are similarly assigned by the JV partners for rotating three year terms and the costs of these assigned individuals are borne by the party assigning the personnel. In response to a customer request for proposal (“RFP”) that ERAPSCO will bid on, the Board of Directors of ERAPSCO approves both the composition of a response to the RFP and the composite bid to be submitted to the customer. The Board of Directors strives to divide the aggregate contract awards at a 50 / 50 share ratio. Each JV partner bears the costs it incurs associated with the preparation and submission of proposals. Each JV partner submits to ERAPSCO a proposal for the estimated price of performing that portion of the RFP applicable to it. Upon award of a contract to the JV, separate subcontracts are generated between ERAPSCO and each of the JV partners defining the responsibilities and compensation. These subcontracts contain terms and conditions consistent with the prime contract. Each JV partner is responsible to ERAPSCO for the successful execution of its respective scope of work under its subcontract and each JV partner is individually accountable for the profit or losses sustained in the execution of the subcontract against its respective bid. In some instances, either Sparton or USSI handles the complete production and delivery of sonobuoys to ERAPSCO's customer. In other instances, either Sparton or USSI starts the production and ships completed subassemblies to the other party for additional processing before being delivered to the customers. Under ERAPSCO, individual contract risk exposures are reduced, while the likelihood of achieving U.S. Navy and other ASW objectives is enhanced. ERAPSCO has been in existence since 1987 and historically, the agreed upon products included under the JV were generally developmental sonobuoys. In 2007 , the JV expanded to include all future sonobuoy development and substantially all U.S. derivative sonobuoy products for customers outside of the United States. The JV was further expanded three years later to include all sonobuoy products for the U.S. Navy beginning with U.S. Navy's 2010 fiscal year contracts. Revenue recognition — The Company’s net sales are comprised primarily of product sales, with supplementary revenues earned from engineering and design services. Standard contract terms are FOB shipping point. Revenue from product sales is generally recognized upon shipment of the goods; service revenue is recognized as the service is performed or under the percentage of completion method, depending on the nature of the arrangement. Long-term contracts related to ECP sonobuoy sales to the U.S. Navy and foreign government customers that require lot acceptance testing recognize revenue under the units-of-production percentage of completion method. The Company additionally has certain other long-term contracts that are accounted for under the units shipped percentage-of-completion method. Certain upfront engineering costs in relation to certain of these long-term contracts are capitalized and recognized over the life of the contract. At July 1, 2018 and July 2, 2017 , current liabilities include payments received in excess of costs of $3,868 and $1,749 , respectively, on government contracts. As noted above, sales related to these billings are recognized based upon units completed and are not recognized at the time of billings. A provision for the entire amount of a loss on a contract is charged to operations as soon as the loss is identified and the amount is reasonably determinable. Shipping and handling costs are included in cost of goods sold. Advertising Costs — The Company expenses advertising costs as they are incurred. Advertising expense was $76 , $25 and $106 for fiscal years 2018 , 2017 and 2016 , respectively. Research and development expenditures — Internal research and development expenses reflect costs incurred for the internal development of technologies for use in undersea warfare, navigation, handheld targeting applications as wells as rugged computer and display devices. These costs include salaries and related expenses, contract labor and consulting costs, materials and the cost of certain research and development specific equipment. The Company incurred $2,745 , $1,670 and $2,344 of internally funded research and development expenses during fiscal years 2018 , 2017 and 2016 , respectively. Customer funded research and development costs, which are usually part of larger production agreements, totaled $3,779 , $5,610 and $16,736 for the fiscal years 2018 , 2017 and 2016 , respectively. Fair value measurements — Fair value estimates and assumptions and methods used to estimate the fair value of the Company’s assets and liabilities are made in accordance with the requirements of the Financial Accounting Standards Board (the “FASB”), Accounting Standards Codification (“ASC”) Topic 820, “Fair Value Measurements and Disclosures” (“ASC 820”). ASC 820 clarifies that fair value is an exit price, representing the amount that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants. As such, fair value is a market-based measurement that should be determined based on assumptions that market participants would use in pricing an asset or liability. As a basis for considering such assumptions, ASC 820 establishes a three-tier value hierarchy, which prioritizes the inputs used in measuring fair value as follows: Level 1 are observable inputs such as quoted prices in active markets; Level 2 are inputs other than the quoted prices in active markets that are observable either directly or indirectly; and Level 3 are unobservable inputs in which there is little or no market data, which require the Company to develop its own assumptions. This hierarchy requires the Company to use observable market data when available and to minimize the use of unobservable inputs when determining fair value. As of July 1, 2018 and July 2, 2017 , the Company had no assets or liabilities which it measures and carries on its balance sheet at fair value on a recurring basis. The fair value of the Company's Credit Facility (as defined below) debt at July 1, 2018 approximated its carrying value of $84,500 , as the rates on these borrowings are variable in nature. In the event of an acquisition, the Company estimates the fair value of the assets acquired and liabilities assumed at acquisition date. See Note 4, Acquisitions, of the "Notes to Consolidated Financial Statements" in this form 10-K for a further discussion of these estimated fair values. New accounting standards — In May 2014, the Financial Accounting Standards Board ("FASB") issued Accounting Standards Update ("ASU") No. 2014-09 ("ASU 2014-09"), Revenue from Contracts with Customers, which amends guidance for revenue recognition. Under the new standard, revenue will be recognized when control of the promised goods or services is transferred to customers in an amount that reflects the consideration to which the Company expects to be entitled in exchange for those goods and services. The standard creates a five-step model that will generally require companies to use more judgment and make more estimates than under current guidance when considering the terms of contracts along with all relevant facts and circumstances. These include the identification of customer contracts and separating performance obligations, the determination of transaction price that potentially includes an estimate of variable consideration, allocating the transaction price to each separate performance obligation, and recognizing revenue in line with the pattern of transfer. In August 2015, the FASB issued an amendment to defer the effective date for all entities by one year. The new standard will become effective for annual reporting periods beginning after December 15, 2017, including interim periods within that reporting period. Companies have the option of using either a full or modified retrospective approach in applying this standard. During fiscal years 2016 and 2017, the FASB issued four additional updates which further clarify the guidance provided in ASU 2014-09. The Company has identified significant contracts with customers and the promised goods and/or services associated with the revenue streams for each segment. The Company has evaluated the distinct performance obligations and the pattern of revenue recognition of these significant contracts. It has also identified the impact of adopting the standard on its control framework and introduced changes to its systems and other controls process. The Company has determined that the new revenue standard will primarily result in a change to the timing of the Company’s revenue recognition for ECP sales in which Sparton starts the production of sonobuoys and ships completed subassemblies to its ERAPSCO related party for additional processing before being delivered to customers. The Company has determined that the transitional adjustment will not be material. The Company will use a modified retrospective adoption effective July 2, 2018. Under this approach, prior financial statements presented will not be restated. In July 2015, the FASB issued ASU No. 2015-11 ("ASU 2015-11"), Simplifying the Measurement of Inventory. ASU 2015-11 clarifies that inventory should be held at the lower of cost or net realizable value. Net realizable value is defined as the estimated selling price, less the estimated costs to complete, dispose and transport such inventory. ASU 2015-11 was effective for fiscal years and interim periods beginning after December 15, 2016. ASU 2015-11 is required to be applied prospectively and early adoption is permitted. There was no significant impact on the Company's financial statements as a result of the adoption in the first quarter of fiscal year 2018. In February 2016, the FASB issued Accounting Standards Update No. 2016-02 (“ASU 2016-02”), Leases (Topic 842) . ASU 2016-02 establishes a right-of-use (ROU) model that requires a lessee to record a ROU asset and a lease liability on the balance sheet for all leases with terms longer than 12 months. Leases will be classified as either finance or operating, with classification affecting the pattern of expense recognition in the income statement. ASU 2016-02 is effective for fiscal years beginning after December 15, 2018, including interim periods within those fiscal years. A modified retrospective transition approach is required for capital leases and operating leases existing at, or entered into after, the beginning of the earliest comparative period presented in the financial statements, with certain practical expedients available. The Company has made progress on assessing its portfolio of leases and compiling a central repository of all active leases. The Company is in the process of assessing the design of the future lease process and drafting a policy to address the new standard requirements. While the Company has not yet completed its evaluation of the impact the new lease accounting standard will have on its Consolidated Financial Statements, the Company expects to recognize right of use assets and lease liabilities for its operating leases in the Consolidated Balance Sheet upon adoption. In March 2016, the FASB issued Accounting Standards Update No. 2016-09 ("ASU 2016-09"), Compensation - Stock Compensation (Topic 718): Improvements to Employee Share-Based Payment Accounting. ASU 2016-09 will directly impact the tax administration of equity plans. ASU 2016-09 is effective for fiscal years beginning after December 15, 2016, including interim periods within those fiscal years. Early adoption is permitted and any adjustments should be reflected as of the beginning of the fiscal year that includes that interim period. The Company elected to early adopt ASU 2016-09 as of July 4, 2016 on a prospective basis. There was no significant impact on the Company's financial statements as a result of the adoption in fiscal year 2017. In June 2016, the FASB issued Accounting Standards Update No. 2016-13 ("ASU 2016-13"), Financial Instruments—Credit Losses (Topic 326) . ASU 2016-13 requires the measurement of all expected credit losses for financial assets held at the reporting date based on historical experience, current conditions, and reasonable and supportable forecasts. ASU 2016-13 is effective for fiscal years beginning after December 15, 2019 and early adoption is permitted. The Company is currently in the process of evaluating the impact of adoption on its consolidated financial statements. In August 2016, the FASB issued Accounting Standards Update No. 2016-15 ("ASU 2016-15"), Statement of Cash Flows (Topic 230): Classification of Certain Cash Receipts and Cash Payments . ASU 2016-15 will make eight targeted changes to how cash receipts and cash payments are presented and classified in the statement of cash flows. ASU 2016-15 is effective for fiscal years beginning after December 15, 2017. The new standard will require adoption on a retrospective basis unless it is impracticable to apply, in which case it would be required to apply the amendments prospectively as of the earliest date practicable. The Company is currently in the process of evaluating the impact of adoption on its consolidated financial statements. In October 2016, the FASB issued ASU 2016-16 ("ASU 2016-16"), Income Taxes - Intra-Entity Transfers of Assets Other Than Inventory , which requires entities to recognize the income tax consequences of an intra-entity transfer of an asset other than inventory when the transfer occurs. ASU 2016-16 is effective for fiscal years beginning after December 15, 2017, including interim periods within those fiscal years. Early adoption is permitted as of t

Correction of Errors in Previou

Correction of Errors in Previously Reported Fiscal 2018 Interim Financial Statements	12 Months Ended
	Jul. 01, 2018
Accounting Changes and Error Corrections [Abstract]
Correction of Errors in Previously Reported Fiscal 2018 Interim Financial Statements	Correction of Errors in Previously Reported Fiscal 2018 Interim Financial Statements In connection with our year-end financial statement close process and related preparation of our 2018 Form 10-K, misstatements were identified related to the costing of inventory in our previously filed fiscal 2018 unaudited interim financial statements. We assessed the materiality of these errors in accordance with the U.S. Securities and Exchange Commission Staff Accounting Bulletin No. 99, Materiality (“SAB 99”) and have concluded that the interim financial information as filed in our 2018 Form 10-Qs should be restated. This matter arose as a result of the implementation of a new enterprise resource planning system (“ERP system”) at our DeLeon Springs, FL location at the beginning of fiscal 2018. The new ERP system was implemented, in large part, to address the needs of the U.S. Navy, the Defense Contract Management Agency ("DCMA") and the Defense Contract Audit Agency ("DCAA") in our reporting and management of our government contracts. To meet these needs, the ERP system capitalized certain allowable general and administrative expenses to inventory in accordance with Defense Federal Acquisition Regulations (“DFARs”). In order to properly account for these expenses under generally accepted accounting principles, the Company, during its monthly financial close process, reversed these capitalized expenses as an adjustment in our consolidation and financial reporting tool. As this reversal entry was reflected in our consolidation and financial reporting tool but not in the ERP system, the Company did not properly account for cost of goods sold when inventory was shipped, resulting in an understatement of inventory and a corresponding overstatement of cost of goods sold. The correction only impacted the Company’s Engineered Components & Products (“ECP”) reportable business segment. The effects of this error on our previously reported fiscal year 2018 quarterly statements of operations are as follows: Originally reported Adjustments Restated Q1 Q2 Q3 Q1 Q2 Q3 Q1 Q2 Q3 Net sales $ 82,763 $ 97,819 $ 93,938 $ — $ — $ — $ 82,763 $ 97,819 $ 93,938 Cost of goods sold 68,175 77,390 76,262 (1,336 ) (1,320 ) (2,051 ) 66,839 76,070 74,211 Gross profit 14,588 20,429 17,676 1,336 1,320 2,051 15,924 21,749 19,727 Operating expense: Selling and administrative 15,205 14,074 13,253 — — — 15,205 14,074 13,253 Internal research & development 572 669 307 — — — 572 669 307 Amortization of intangible assets 1,923 1,893 1,802 — — — 1,923 1,893 1,802 Total operating expense 17,700 16,636 15,362 — — — 17,700 16,636 15,362 Operating income (loss) (3,112 ) 3,793 2,314 1,336 1,320 2,051 (1,776 ) 5,113 4,365 Other expense: (1,276 ) (1,494 ) (1,460 ) — — — (1,276 ) (1,494 ) (1,460 ) Income (loss) before income taxes (4,388 ) 2,299 854 1,336 1,320 2,051 (3,052 ) 3,619 2,905 Income tax expense (benefit) (1,536 ) 11,333 239 468 370 574 (1,068 ) 11,703 813 Net income (loss) $ (2,852 ) $ (9,034 ) $ 615 $ 868 $ 950 $ 1,477 $ (1,984 ) $ (8,084 ) $ 2,092 EPS $ (0.29 ) $ (0.92 ) $ 0.06 $ (0.20 ) $ (0.82 ) $ 0.21 The effects of this error on our previously reported fiscal year 2018 quarterly statements of operations on a year-to-date basis are as follows: Originally reported Adjustments Restated Q1 Q2 Q3 Q1 Q2 Q3 Q1 Q2 Q3 Net sales $ 82,763 $ 180,582 $ 274,520 $ — $ — $ — $ 82,763 $ 180,582 $ 274,520 Cost of goods sold 68,175 145,565 221,827 (1,336 ) (2,656 ) (4,707 ) 66,839 142,909 217,120 Gross profit 14,588 35,017 52,693 1,336 2,656 4,707 15,924 37,673 57,400 Operating expense: Selling and administrative 15,205 29,279 42,532 — — — 15,205 29,279 42,532 Internal research & development 572 1,241 1,548 — — — 572 1,241 1,548 Amortization of intangible assets 1,923 3,816 5,618 — — — 1,923 3,816 5,618 Total operating expense 17,700 34,336 49,698 — — — 17,700 34,336 49,698 Operating income (loss) (3,112 ) 681 2,995 1,336 2,656 4,707 (1,776 ) 3,337 7,702 Other expense: (1,276 ) (2,770 ) (4,230 ) — — — (1,276 ) (2,770 ) (4,230 ) Income (loss) before income taxes (4,388 ) (2,089 ) (1,235 ) 1,336 2,656 4,707 (3,052 ) 567 3,472 Income tax expense (benefit) (1,536 ) 9,797 10,036 468 838 1,412 (1,068 ) 10,635 11,448 Net income (loss) $ (2,852 ) $ (11,886 ) $ (11,271 ) $ 868 $ 1,818 $ 3,295 $ (1,984 ) $ (10,068 ) $ (7,976 ) EPS $ (0.29 ) $ (1.21 ) $ (1.15 ) $ (0.20 ) $ (1.02 ) $ (0.81 ) The effects of this error on our previously reported fiscal year 2018 quarterly balance sheets: Originally reported Adjustments Restated Q1 Q2 Q3 Q1 Q2 Q3 Q1 Q2 Q3 Assets Cash and cash equivalents $ 319 $ 1,104 $ 792 $ — $ — $ — $ 319 $ 1,104 $ 792 Accounts receivable 53,933 54,466 65,730 — — — 53,933 54,466 65,730 Inventory 68,646 62,767 65,448 1,336 2,656 4,707 69,982 65,423 70,155 Prepaid and other current assets 4,443 4,177 3,639 — — — 4,443 4,177 3,639 Total current assets 127,341 122,514 135,609 1,336 2,656 4,707 128,677 125,170 140,316 Property, plant and equipment 33,374 34,484 33,760 — — — 33,374 34,484 33,760 Goodwill 12,663 12,663 12,663 — — — 12,663 12,663 12,663 Other intangible assets 26,522 24,629 22,827 — — — 26,522 24,629 22,827 Deferred income taxes 24,874 14,771 14,760 — — — 24,874 14,771 14,760 Other non-current assets 5,670 5,177 4,988 — — — 5,670 5,177 4,988 Total assets $ 230,444 $ 214,238 $ 224,607 $ 1,336 $ 2,656 $ 4,707 $ 231,780 $ 216,894 $ 229,314 Liabilities and Shareholders' Equity Accounts payable $ 30,278 $ 38,210 $ 28,401 $ — $ — $ — $ 30,278 $ 38,210 $ 28,401 Accrued liabilities 8,802 10,417 10,869 — — — 8,802 10,417 10,869 Other current liabilities 8,228 10,390 11,730 468 838 1,412 8,696 11,228 13,142 Total current liabilities 47,308 59,017 51,000 468 838 1,412 47,776 59,855 52,412 Credit facility 97,600 78,900 96,800 — — — 97,600 78,900 96,800 Other long-term liabilities 6,273 6,060 5,896 — — — 6,273 6,060 5,896 Total liabilities 151,181 143,977 153,696 468 838 1,412 151,649 144,815 155,108 Common Stock 30,388 30,399 30,405 — — — 30,388 30,399 30,405 Retained earnings 50,116 41,081 41,696 868 1,818 3,295 50,984 42,899 44,991 Accumulated other comprehensive loss (1,241 ) (1,219 ) (1,190 ) — — — (1,241 ) (1,219 ) (1,190 ) Total shareholders' equity 79,263 70,261 70,911 868 1,818 3,295 80,131 72,079 74,206 Total liabilities and shareholders' equity $ 230,444 $ 214,238 $ 224,607 $ 1,336 $ 2,656 $ 4,707 $ 231,780 $ 216,894 $ 229,314

Acquisitions

Acquisitions	12 Months Ended
	Jul. 01, 2018
Business Combinations [Abstract]
Acquisitions	Acquisitions Prior to fiscal year 2016 , the Company acquired a number of businesses or assets of businesses. Certain of the acquisitions included escrow accounts based on final working capital adjustments and other performance criteria. During fiscal year 2016 , the Company received $750 in adjustments to the purchase price under the terms of an acquisition agreement. Additionally, for fiscal year 2016 , the Company recorded depreciation expense of $362 in cost of goods sold and amortization of intangible assets of $26 that would have otherwise been recorded in prior periods.

Inventories and Cost of Contrac

Inventories and Cost of Contracts in Progress, net	12 Months Ended
	Jul. 01, 2018
Inventory Disclosure [Abstract]
Inventories and Cost of Contracts in Progress, net	Inventories and Cost of Contracts in Progress, net The following are the major classifications of inventory, net of interim billings: July 1, July 2, Raw materials $ 56,088 $ 31,353 Work in process 16,138 19,098 Finished goods 8,784 18,338 Total inventory and cost of contracts in progress, gross 81,010 68,789 Inventory to which the U.S. government has title due to interim billings (8,604 ) (8,541 ) Total inventory and cost of contracts in progress, net $ 72,406 $ 60,248

Property, Plant and Equipment,

Property, Plant and Equipment, net	12 Months Ended
	Jul. 01, 2018
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment, net	Property, Plant and Equipment, net Property, plant and equipment, net consists of the following: July 1, July 2, Land and land improvements $ 1,439 $ 1,439 Buildings and building improvements 28,160 28,121 Machinery and equipment 53,250 46,502 Construction in progress 1,391 4,463 Total property, plant and equipment 84,240 80,525 Less accumulated depreciation (51,450 ) (46,070 ) Property, plant and equipment, net $ 32,790 $ 34,455

Other Non-current Assets

Other Non-current Assets	12 Months Ended
	Jul. 01, 2018
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Other Non-current Assets	Other Non-current Assets Other non-current assets consist of the following: July 1, July 2, Deferred engineering and design costs - non-current $ 554 $ 1,116 Environmental remediation - indemnification 1,606 1,606 Favorable lease, net 20 138 Deferred financing fees, net 1,745 1,887 Other 1,406 1,506 Total other non-current assets $ 5,331 $ 6,253 Engineering and design costs on long-term contracts not otherwise immediately reimbursed are deferred and recognized ratably over related revenue streams. For fiscal years 2018 and 2017 , respectively, deferred engineering and design costs totaled $772 and $1,536 of which $218 and $420 were reflected in prepaid expenses and other current assets. See Note 13, Commitments and Contingencies, of the "Notes to Consolidated Financial Statements" in this Form 10-K for a discussion of the Company's environmental remediation - indemnification asset. The Company acquired a favorable leasehold in relation to its acquisition of Aydin Displays. The favorable leasehold is being amortized on a straight-line basis over the five year life of the lease and related amortization is reflected primarily within cost of goods sold on the consolidated statements of operations. Costs incurred in connection with the issuance of the Company’s Credit Facility and associated amendments totaling $4,049 have been deferred and amortized to interest expense over the term of the facility on a straight-line basis. Amortization of $1,323 , $498 and $298 for these loan costs, were recognized and reported as interest expense for fiscal years 2018 , 2017 and 2016 , respectively. Amortization expense for fiscal year 2018 included $571 of accelerated amortization related to amendments.

Goodwill and Other Intangible A

Goodwill and Other Intangible Assets	12 Months Ended
	Jul. 01, 2018
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill and Other Intangible Assets	Goodwill and Other Intangible Assets Changes in the carrying value of goodwill and ending composition of goodwill are as follows: July 3, 2016 Manufacturing & Design Services Engineered Components & Products Total Goodwill, beginning of period $ 61,512 $ 12,663 $ 74,175 Additions to goodwill 2,662 — 2,662 Impairment of goodwill (64,174 ) — $ (64,174 ) Goodwill, end of period $ — $ 12,663 $ 12,663 There were no changes to the carrying value of goodwill during the fiscal years ended July 1, 2018 or July 2, 2017 . The amortization periods, gross carrying amounts, accumulated amortization, accumulated impairments and net carrying values of intangible assets are as follows: July 1, 2018 Original Amortization Period in Months Gross Carrying Amount Accumulated Amortization Accumulated Impairments Net Carrying Value Amortized intangible assets: Non-compete agreements 24 - 60 $ 4,229 $ (3,549 ) $ — $ 680 Customer relationships 84 - 180 57,295 (34,571 ) (3,663 ) 19,061 Trademarks/tradenames 12 - 120 1,696 (637 ) — 1,059 Patents and unpatented technology 36 - 84 1,351 (1,043 ) — 308 $ 64,571 $ (39,800 ) $ (3,663 ) $ 21,108 July 2, 2017 Original Amortization Period in Months Gross Carrying Amount Accumulated Amortization Accumulated Impairments Net Carrying Value Amortized intangible assets: Non-compete agreements 24 - 60 $ 4,229 $ (2,884 ) $ — $ 1,345 Customer relationships 84 - 180 57,295 (28,255 ) (3,663 ) 25,377 Trademarks/tradenames 12 - 120 1,696 (475 ) — 1,221 Patents and unpatented technology 36 - 84 1,351 (849 ) — 502 $ 64,571 $ (32,463 ) $ (3,663 ) $ 28,445 The Company did not incur any significant costs to renew or alter the terms of its intangible assets during fiscal year 2018 . Amortization expense for fiscal years 2018 , 2017 and 2016 were $7,337 , $8,498 and $9,592 , respectively. There were no impairments of intangible assets during the fiscal years 2018, 2017 or 2016. Aggregate amortization expense relative to existing intangible assets for the periods shown is currently estimated to be as follows: For fiscal years 2019 $ 6,306 2020 4,775 2021 3,729 2022 2,776 2023 1,875 2024 and thereafter 1,647 Total $ 21,108

Debt

Debt	12 Months Ended
	Jul. 01, 2018
Debt Disclosure [Abstract]
Debt	Debt The Company had $84,500 and $74,500 borrowed under its credit facility at July 1, 2018 and July 2, 2017 , respectively, which is classified as long-term in the Company's Consolidated Balance Sheets. On September 11, 2014 , the Company entered into a revolving line-of-credit facility with a group of banks (the “Credit Facility”). The Company amended the Credit Facility on March 16, 2015 , April 13, 2015 , June 27, 2016 , June 30, 2017 and again on May 3, 2018 . As of July 1, 2018 , the Company is permitted to borrow up to $120,000 under the Credit Facility. The Credit Facility is secured by substantially all assets of the Company and its subsidiaries and expires on September 11, 2019 . On June 30, 2017 , the Company entered into Amendment No. 4 ("Amendment 4") to the Credit Facility. As a result of Amendment 4, the Company reduced the revolving credit facility from $175,000 to $125,000 , increased the permitted total funded debt to EBITDA ratio through the fiscal quarter ending March 2018 and provided for further restrictions on business acquisitions. On May 3, 2018 , the Company entered into Amendment No. 5 ("Amendment 5") to the Credit Facility. As a result of Amendment 5, the Company reduced the revolving credit facility from $125,000 to $120,000 , increased the permitted total funded debt to EBITDA ratio for the fiscal quarter s ending April 1, 2018 and July 1, 2018 and increased the interest rates to either LIBOR, plus 3.50% to 4.50% , or the bank’s base rate, as defined, plus 2.50% to 3.50% . Costs incurred of $1,238 and $765 related to amendments, which were determined to be modifications, were recorded as deferred financing costs in other long-term assets in fiscal years 2018 and 2017 . During fiscal year 2018, $571 of deferred financing costs were written off due to amendments and were reported as interest expense in the statement of operations and as amortization of deferred financing costs in the statement of cash flows. Outstanding borrowings under the Credit Facility will bear interest, at the Company’s option, at either LIBOR, fixed for interest periods of one, two, three or six month periods, plus 3.50% to 4.50% , or at the bank’s base rate, as defined, plus 2.50% to 3.50% , based upon the Company’s Total Funded Debt/EBITDA Ratio, as defined. The Company is also required to pay commitment fees on unused portions of the Credit Facility at 0.50% . The Credit Facility includes representations, covenants and events of default that are customary for financing transactions of this nature. The effective interest rate on outstanding borrowings under the Credit Facility was 6.85% at July 1, 2018 . As a condition of the Credit Facility, the Company is subject to certain customary covenants, with which it was in compliance at July 1, 2018 . As of July 1, 2018 , the Company had $31,541 available under its $120,000 Credit Facility, reflecting borrowings of $84,500 , certain letters of credit outstanding of $3,792 and capital leases of $167 . Additionally, the Company had available cash and cash equivalents of $1,160 as of that date. Available borrowings against the Credit Facility are limited by, among other things, an EBITDA (as determined under the agreement) to debt ratio. Over the term of this agreement, the facility has been modified several times to allow for increases in this ratio, as well as other relief, to provide flexibility during the Company’s exploration of a sale transaction. The most recent amendment to the facility provides for an increase to the leverage ratio through September 30, 2018. The Company entered into capital leases of $148 and $656 in fiscal years 2017 and 2016 . The remaining liability at the end of the fiscal year 2018 totaled $167 , with $163 reflected as short term.

Other Non-current Liabilities

Other Non-current Liabilities	12 Months Ended
	Jul. 01, 2018
Other Liabilities Disclosure [Abstract]
Other Non-current Liabilities	Other non-current liabilities July 1, July 2, Capital lease obligations, less current portion $ 4 $ 167 Non-current employee compensation 1,078 — Non-current income tax payable 138 — Total other non-current liabilities $ 1,220 $ 167 Non-current employee compensation represents employee retention payments payable in September of 2019 which are cancellable in the event of a sale of the Company. See Note 11, Income Taxes for discussion of non-current income taxes payable.

Income Taxes

Income Taxes	12 Months Ended
	Jul. 01, 2018
Income Tax Disclosure [Abstract]
Income Taxes	Income Taxes On December 22, 2017, the Tax Cuts and Jobs Act of 2017 ("Tax Act") was signed into law. The Tax Act made significant changes to the U.S. tax laws including, but not limited to lowering the federal income tax rate for U.S. Corporations from a maximum of 35% to a fixed 21% , revising certain corporate income tax deductions, implementing a territorial tax system and imposing a repatriation tax on unrepatriated earnings of foreign subsidiaries. The new tax rate is effective January 1, 2018. For corporations that report on a fiscal basis, the Tax Act required the use of a full-year blended income tax rate based on new and old rates. Based on a federal rate of 35% for the first two quarters of fiscal year 2018 and 21% for the second two quarters of fiscal year 2018, the Company's income tax rate for fiscal year 2018 was 28% , exclusive of any discrete income tax events. During the second quarter of fiscal year 2018, as a result of the Tax Act, the Company recorded income tax expense of $10,100 for a provisional reduction in its net deferred tax assets and $400 for a provisional liability related to the unrepatriated earnings and profits of foreign subsidiaries, recognizing these impacts of the Tax Act as discrete income tax events. In the fourth quarter of fiscal year 2018, the $10,100 provisional reduction in net deferred tax assets and the provisional liability related to the unrepatriated earnings and profits of foreign subsidiaries were revised downward to $9,040 and $157 , respectively. The provisional liability related to the unrepatriated earnings and profits of foreign subsidiaries is payable over eight years, and the non-current portion of $138 has been reported in other non-current liabilities in the consolidated balance sheet. In December 2017, the Securities and Exchange Commission issued Staff Accounting Bulletin No. 118 which addresses how a company recognizes provisional amounts when a company does not have the necessary information available, prepared or analyzed (including computations) in reasonable detail to complete the accounting for certain tax effects of the Tax Act and provides a one-year measurement period. The ultimate impact of the Tax Act may differ from the provisional amounts the Company recorded due to additional analysis, changes in interpretations and assumptions the Company has made and additional regulatory guidance that may be issued. The accounting is expected to be completed near the end of the calendar year 2018 as the tax return for fiscal year 2018 is being finalized. Income (loss) before income taxes by country consists of the following amounts: For fiscal years 2018 2017 2016 United States $ 2,178 $ 2,377 $ (56,184 ) Vietnam 1,143 1,124 364 Canada (163 ) (257 ) 321 $ 3,158 $ 3,244 $ (55,499 ) Income taxes consists of the following components: For fiscal years 2018 2017 2016 Current: United States $ 3,647 $ 1,050 $ 544 Vietnam 180 112 130 Canada — — — State and local 338 135 672 4,165 1,297 1,346 Deferred: United States 6,492 60 (16,133 ) Vietnam — — (8 ) Canada 1,249 (32 ) 141 State and local (494 ) 602 (2,562 ) 7,247 630 (18,562 ) Total income taxes $ 11,412 $ 1,927 $ (17,216 ) The consolidated effective income tax rate differs from the statutory U.S. federal tax rate for the following reasons and by the following percentages: For fiscal years 2018 2017 2016 Statutory U.S. federal income tax rate 28.0 % 35.0 % 35.0 % Significant increases (reductions) resulting from: Repatriation transition tax 5.0 — — Effects of rate change under the Tax Act 286.2 — — Changes in valuation allowance 41.4 (8.1 ) — Expiration of capital loss — 8.1 — Domestic production activities deduction (3.3 ) (2.9 ) 0.3 Goodwill impairment — — (8.3 ) Foreign tax rate differences (4.5 ) (4.9 ) 0.2 State and local income taxes, net of federal benefit (4.4 ) 14.5 2.7 Research and development tax credit — (2.4 ) 1.4 Income tax examinations and changes in tax reserves 12.4 (2.2 ) (0.3 ) Provision to return true-up (0.5 ) 18.2 — Other 1.1 4.1 — Effective income tax rate 361.4 % 59.4 % 31.0 % Significant components of deferred income tax assets and liabilities are as follows: July 1, July 2, Deferred tax assets: Goodwill $ 8,526 $ 15,118 Environmental remediation 952 1,677 Inventories 4,072 3,788 Employment and compensation accruals 1,914 1,287 State tax carryovers 214 212 Canadian tax carryovers 869 898 Pension asset 173 313 Intangible assets 3,630 3,881 Other 2,295 2,539 Deferred tax assets 22,645 29,713 Less valuation allowance (1,305 ) — Deferred tax assets, net of allowances 21,340 29,713 Deferred tax liabilities: Property, plant and equipment (2,823 ) (3,091 ) Other (871 ) (1,729 ) Deferred tax liabilities (3,694 ) (4,820 ) Net deferred tax assets $ 17,646 $ 24,893 In preparing the Company's consolidated financial statements, management has assessed the likelihood that its deferred income tax assets will be realized from future taxable income. In evaluating the ability to recover its deferred income tax assets, management considers all available evidence, positive and negative, including the Company's operating results, ongoing tax planning and forecasts of future taxable income on a jurisdiction by jurisdiction basis. A valuation allowance is established if it is determined that it is more likely than not that some portion or all of the net deferred income tax assets will not be realized. Management exercises significant judgment in determining the Company's income tax expense, its deferred income tax assets and liabilities and its future taxable income for purposes of assessing its ability to utilize any future tax benefit from its deferred income tax assets. Although management believes that its tax estimates are reasonable, the ultimate tax determination involves significant judgments that could become subject to audit by tax authorities in the ordinary course of business. As of each reporting date, management considers new evidence, both positive and negative, that could impact management's view with regards to future realization of deferred tax assets. The Company has deferred tax assets of $869 and $214 related to Canadian net operating losses and state net operating losses which will both expire beginning in 2029 . After considering all available evidence regarding the likelihood that the Canadian deferred income tax assets will be realized from future taxable income, management determined that it was more likely than not that such deferred income tax assets will not be realized. These Canadian income tax assets, consisting of tax carryovers and other deferred tax assets, totaled $1,305 at July 1, 2018 , and a full valuation allowance was recorded against the deferred tax assets as of that date. The Company's income tax returns are subject to audit by federal, state and local governments. These returns could be subject to material adjustments or differing interpretations of the tax laws. Fiscal years 2013 through 2018 remain open to examination by various tax authorities. The Company is currently undergoing an examination by the Internal Revenue Service, (“IRS”), and the IRS has proposed adjustments disallowing certain deductions claimed by the Company. As of the end of fiscal year 2018, the Company has recorded a reserve for uncertain tax positions in the amount of $442 which is reported in the other accrued expenses in the consolidated balance sheet. Activity in the reserve for uncertain tax position account was as follows: For fiscal years 2018 2017 2016 Balance at the beginning of period $ 52 $ 74 $ — Increase related to prior year tax positions 390 52 74 Settlements — (74 ) — Balance at the end of period $ 442 $ 52 $ 74 A portion of our operating income is earned outside of the United States. As of our most recent income tax filing for fiscal year 2017, earnings in Vietnam are deemed to be indefinitely reinvested in foreign jurisdictions while earnings in Canada are not deemed to be indefinitely reinvested. We are currently assessing the impact of the Tax Act on the repatriation of funds from foreign subsidiaries. We currently do not intend or foresee a need to repatriate funds from jurisdictions for which we assert indefinite reinvestment. We expect existing domestic cash and cash flows of operations to continue to be sufficient to fund our domestic operating activities and cash commitments for investing and financing activities, such as debt repayment and capital expenditures, for at least the next 12 months and thereafter for the foreseeable future. The Company has recorded no liability related to Canada earnings as that entity has not had positive cumulative earnings and profits.

Employee Retirement Benefit Pla

Employee Retirement Benefit Plans	12 Months Ended
	Jul. 01, 2018
Defined Benefit and Defined Contribution Pension Plans Disclosure [Abstract]
Employee Retirement Benefit Plans	Employee Retirement Benefit Plans Defined Benefit Pension Plan As of July 1, 2018 , 257 employees and retirees of the Company were covered by a defined benefit pension plan. Effective April 1, 2009, participation and the accrual of benefits in this pension plan were frozen, at which time all participants became fully vested and all remaining prior service costs were recognized. The components of net periodic pension expense were as follows: For fiscal years 2018 2017 2016 Interest cost $ 250 $ 271 $ 336 Expected return on plan assets (384 ) (416 ) (524 ) Amortization of unrecognized net actuarial loss 159 218 153 Net periodic income cost 25 73 (35 ) Pro rata recognition of lump-sum settlements 184 240 333 Total periodic pension expense $ 209 $ 313 $ 298 Lump sum settlements in 2018 , 2017 and 2016 were higher than certain statutory thresholds, thereby requiring portions of those settlements to be recognized in expense for those years. The weighted average assumptions used to determine benefit obligations and net periodic benefit cost were as follows: Benefit Obligation Benefit Cost 2018 2017 2016 2018 2017 2016 Discount rate 4.12 % 3.85 % 3.70 % 3.85 % 3.70 % 4.45 % Rate of compensation increase N/A N/A N/A — — — Expected long-term rate on plan assets N/A N/A N/A 7.00 % 7.00 % 7.50 % The Company determines its assumption for the discount rate using market information as of the measurement date such as the Citigroup Pension Liability Index, the Moody's Aa Long-term Corporate Bond Index and the Merrill Lynch 15+ High Quality Index. The rates of compensation increase for calculation of the benefit obligation do not apply due to the freezing of the plan as of April 1, 2009. The expected long-term rates of return for plan assets is based on the Company’s expectation of future experience for trust asset returns and future market conditions, reflecting the plan trust’s current and expected future asset allocation. At July 1, 2018 and July 2, 2017 , as a result of the fiscal year 2009 plan curtailment, the accumulated benefit obligation is equal to the projected benefit obligation. The following tables summarize the changes in benefit obligations, plan assets and funded status of the plan: July 1, July 2, Change in prepaid benefit cost: Prepaid benefit cost at beginning of fiscal year $ 1,100 $ 1,413 Net periodic benefit cost for fiscal year (209 ) (313 ) Prepaid benefit cost at end of fiscal year $ 891 $ 1,100 Change in projected benefit obligation: Projected benefit obligation at beginning of fiscal year $ 6,889 $ 7,903 Interest cost 250 271 Actuarial experience and changes in assumptions (70 ) (91 ) Benefits paid (363 ) (362 ) Settlements (699 ) (832 ) Projected benefit obligation at end of fiscal year $ 6,007 $ 6,889 Change in plan assets: Fair value of plan assets at beginning of fiscal year $ 6,001 $ 6,627 Actual return on plan assets 378 568 Benefits paid (363 ) (362 ) Settlements (699 ) $ (832 ) Fair value of plan assets at end of fiscal year $ 5,317 $ 6,001 Amounts recognized in the Consolidated Balance Sheets: Pension liability — non-current portion (690 ) (888 ) Funded status — total balance sheet liability $ (690 ) $ (888 ) Plan participants receive retiree benefits from the plan through regular annuity payments (benefits paid) or through one-time, lump-sum distributions (settlements). The Company’s policy is to fund the plan based upon legal requirements and tax regulations. For fiscal year 2018 and 2017 , no cash contributions were required or made to the plan. Based upon current actuarial calculations and assumptions, no cash contributions are anticipated for fiscal year 2019 . Anticipated contributions, if any, are reflected as a current portion of the pension liability. Pension related amounts recognized in other comprehensive income (loss), excluding tax effects were as follows: For fiscal years 2018 2017 2016 Amortization of unrecognized net actuarial loss $ 159 $ 218 $ 153 Pro rata recognition of lump-sum settlements 184 240 333 Net actuarial gain (loss) 63 244 (1,040 ) Total recognized in other comprehensive income (loss) $ 406 $ 702 $ (554 ) Net actuarial costs recorded in accumulated other comprehensive loss on the consolidated balance sheets, excluding tax effects, that have not yet been recognized as components of net periodic benefit cost as of July 1, 2018 and July 2, 2017 were $1,581 and $1,987 , respectively. The estimated amount that will be amortized from accumulated other comprehensive loss, pre-tax, into net periodic pension cost in fiscal year 2019 is expected to total approximately $124 , consisting of amortization of unrecognized actuarial loss as well as lump sum settlement charges. Expected benefit payments for the defined benefit pension plan for the next ten fiscal years are as follows: For fiscal years 2019 602 2020 599 2021 569 2022 542 2023 516 2024 – 2028 2,153 Total $ 4,981 The Company’s investment policy related to pension plan assets is based on a review of the actuarial and funding characteristics of the plan. Capital market risk and return opportunities are also considered. The investment policy’s primary objective is to achieve a long-term rate of return consistent with the actuarially determined requirements of the plan, as well as maintaining an asset level sufficient to meet the plan’s benefit obligations. A target allocation range between asset categories has been established to enable flexibility in investment, allowing for a better alignment between the long-term nature of pension plan liabilities, invested assets and current and anticipated market returns on those assets. Below is a summary of pension plan asset allocations by asset category: Weighted average allocation for fiscal years Target 2018 2017 Equity securities 40%-70% 60 % 60 % Fixed income (debt) securities 30%-60% 37 % 36 % Cash and cash equivalents 0%-10% 3 % 4 % 100 % 100 % The fair value of all the defined benefit pension plan assets is based on quoted prices in active markets for identical assets which are considered Level 1 inputs within the fair value hierarchy described in Note 2, Summary of Significant Accounting Policies, of the "Notes to Consolidated Financial Statements" in this form 10-K. The total estimated fair value of plan assets by asset class were as follows: July 1, July 2, Asset Class: Equity securities: Directly held corporate stock — Large Cap $ 688 $ 599 Registered investment companies — Large Cap 2,199 2,752 Registered investment companies — Mid-Cap Growth — — Registered investment companies — Small-Cap 98 85 Registered investment companies — International 188 169 Fixed income (debt) securities: Registered investment companies — Intermediate Bond 1,992 2,181 Cash and cash equivalents 152 215 Total assets measured at fair value $ 5,317 $ 6,001 Defined Contribution Plans Substantially all of the Company’s U.S. employees are eligible to participate in the Company’s 401(k) defined contribution plan. The plan allows employees to contribute up to 100% of their eligible compensation up to a maximum amount allowed by law and provides that the Company may, at its discretion, make matching contributions, profit sharing contributions or qualified non-elective contributions. During each of the fiscal years 2018 , 2017 and 2016 , the Company matched 50% of participants’ contributions up to 6% of their eligible compensation. Under the plan, at the election of the participant, both employee and employer contributions may be invested in any of the available investment options, which include Sparton common stock. As of July 1, 2018 , approximately 74,289 shares of Sparton common stock were held in the 401(k) plan. Amounts expensed related to the Company’s matching contributions and administrative expenses for the plan were $1,409 , $1,429 and $1,475 for fiscal years 2018 , 2017 and 2016 , respectively.

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	Jul. 01, 2018
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Commitments and Contingencies Operating Leases — The Company is obligated under operating lease agreements for certain manufacturing and administrative facilities and a portion of its production machinery and data processing equipment. Such leases, some of which are non-cancelable and in many cases include purchase or renewal options, expire at various dates and typically provide for monthly payments over a fixed term in equal amounts. Some of these leases provide for escalating minimum monthly base rental payments. Generally, the Company is responsible for maintenance, insurance and property taxes relating to these leased assets. At July 1, 2018 , the future minimum annual lease payments under these agreements are as follows: For fiscal years 2019 $ 2,759 2020 2,670 2021 2,001 2022 1,682 2023 1,058 Thereafter 2,131 Total $ 12,301 Rent expense was $3,159 , $2,645 and $3,573 for fiscal years 2018 , 2017 and 2016 , respectively. Included in rent expense for fiscal years 2018 , 2017 and 2016 was $271 , $275 and $250 , respectively, of contingent rent expense primarily relating to the Company’s corporate headquarters in Schaumburg, Illinois and its Frederick, Colorado facility. During fiscal year 2016 , the Company entered into a sublease agreement related to its Irvine, CA design center, which ended in May of 2018. Environmental Remediation — Sparton has been involved with ongoing environmental remediation since the early 1980’s related to one of its former manufacturing facilities, located in Albuquerque, New Mexico (“Coors Road”). Although the Company entered into a long-term lease of the Coors Road property that was accounted for as a sale of property during fiscal year 2010, it remains responsible for the remediation obligations related to its past operation of this facility. During the fourth quarter of each fiscal year, Sparton performs a review of its remediation plan, which includes remediation methods currently in use, desired outcomes, progress to date, anticipated progress and estimated costs to complete the remediation plan by fiscal year 2030, following the terms of a March 2000 Consent Decree with the United States Environmental Agency ("EPA"). The Company’s minimum cost estimate is based upon existing technology and excludes certain legal costs, which are expensed as incurred. The Company’s estimate includes equipment and operating and maintenance costs for onsite and offsite pump and treatment containment systems, as well as continued onsite and offsite monitoring. It also includes periodic reporting requirements. The reviews performed in the fourth quarters of fiscal years 2018 , 2017 and 2016 did not result in material changes to the related liability. As of July 1, 2018 and July 2, 2017 , Sparton has accrued $5,508 and $6,036 , respectively, as its estimate of the remaining minimum future undiscounted financial liability with respect to this matter, of which $642 and $568 , respectively, are classified as a current liability and included on the balance sheet in other accrued expenses. As of the end of each fiscal year, the Company is required to certify compliance with EPA financial assurance requirements. If the Company is not in compliance, funds for the remediation must be set aside. The Company does not expect to be in compliance as of the end of fiscal year 2018 as a result of $9,197 of income tax expense related to tax law changes from the Tax Cuts and Jobs Act of 2017 recorded in fiscal year 2018 . The Company was in compliance with these requirements as of the end of fiscal year 2017 . However, the Company was not in compliance with these requirements as of the end of fiscal year 2016 as a result of the goodwill write-off of $64,174 in fiscal year 2016 . In order to meet the EPA’s financial assurance requirements related to the Coors Road environmental remediation liability as of the end of fiscal year 2016 , the Company established the Sparton Corporation Standby Financial Assurance Trust on October 3, 2016 , which was funded by a standby letter of credit in the amount of $3,114 . As the Company was again in compliance with these requirements, as of the end of fiscal year 2017 , the Company dissolved the trust and canceled the letter of credit. In order to address the non-compliance as of the end of fiscal year 2018 , the Company expects to establish a new trust which will be funded with cash, or a new standby letter of credit, in the amount of approximately $2.5 million during fiscal year 2019 . In fiscal year 2003 , Sparton reached an agreement with the United States Department of Energy (“DOE”) and others to recover certain remediation costs. Under the settlement terms, Sparton received cash and obtained some degree of risk protection as the DOE agreed to reimburse Sparton for 37.5% of certain future environmental expenses in excess of $8,400 incurred from the date of settlement, of which $7,643 has been expended as of July 1, 2018 toward the $8,400 threshold. It is expected that the DOE reimbursements will commence in the years after fiscal year 2019 . At July 1, 2018 and at July 2, 2017 , the Company recognized $1,606 in long-term assets in relation to these expected reimbursements which are considered collectible and are included in other non-current assets on the balance sheet. Uncertainties associated with environmental remediation contingencies are pervasive and often result in wide ranges of reasonably possible outcomes. Estimates developed in the early stages of remediation can vary significantly. Normally a finite estimate of cost does not become fixed and determinable at a specific point in time. Rather, the costs associated with environmental remediation become estimable over a continuum of events and activities that help to frame and define a liability. Factors which cause uncertainties for the Company include, but are not limited to, the effectiveness of the current work plans in achieving targeted results and proposals of regulatory agencies for desired methods and outcomes. It is possible that cash flows and results of operations could be materially affected by the impact of changes associated with the ultimate resolution of this contingency. At July 1, 2018 , the Company estimates that it is reasonably possible, but not probable, that future environmental remediation costs associated with the Company’s past operations at the Coors Road property, in excess of amounts already recorded, could be up to $2,305 before income taxes over the next twelve years, with this amount expected to be offset by related reimbursement from the DOE, for a net amount of $1,441 . The Company and its subsidiaries are also involved in certain existing compliance issues with the EPA and various state agencies, including being named as a potentially responsible party at several sites. Potentially responsible parties ("PRPs") can be held jointly and severally liable for the clean-up costs at any specific site. The Company’s past experience, however, has indicated that when it has contributed relatively small amounts of materials or waste to a specific site relative to other PRPs, its ultimate share of any clean-up costs has been minor. Based upon available information, the Company believes it has contributed only small amounts to those sites in which it is currently viewed as a PRP and that reasonably possible losses related to these compliance issues are immaterial. Litigation — In addition to the foregoing, from time to time, the Company is involved in various legal proceedings relating to claims arising in the ordinary course of business. The Company and the members of our board of directors were named as defendants in four federal securities class actions purportedly brought on behalf of all holders of the Company’s common stock challenging the now terminated proposed Merger with Ultra. The lawsuits generally sought, among other things, to enjoin the defendants from proceeding with the shareholder vote on the Merger Agreement at the special meeting or consummating the Merger unless and until the Company disclosed the allegedly omitted information. The complaints also sought damages allegedly suffered by the plaintiffs as a result of the asserted omissions, as well as related attorneys’ fees and expenses. After discussions with counsel for the plaintiffs, the Company included certain additional disclosures in the proxy statement soliciting shareholder approval of the Merger Agreement. The Company believes the demands and complaints were without merit, there were substantial legal and factual defenses to the claims asserted, and the proxy statement disclosed all material information prior to the inclusion of the additional disclosures. The Company made the additional disclosures, however, to avoid the expense and burden of litigation. On September 1, 2017 , the court dismissed the lawsuits with prejudice with respect to lead plaintiffs in the lawsuits and without prejudice as to all other shareholders. During the second quarter of fiscal year 2018 , the Company and plaintiffs agreed to settle the claim for $200 . The members of our board of directors were named as defendants in another class action suit filed in the United States District Court for the Northern District of Ohio on October 24, 2017 , purportedly brought on behalf of all holders of the Company's common stock. This lawsuit sought damages allegedly suffered by plaintiffs as a result of violations by the members of the board of directors of their fiduciary duties. As a result of the termination of the Merger Agreement, on March 16, 2018 , the parties to the lawsuit stipulated to a dismissal of the lawsuit without prejudice. The Company is a party to a dispute regarding a health claim by a former employee and her children from one of the Company’s former businesses. The plaintiffs sought monetary damages related to their medical care and treatment, pain and suffering and lost earnings. The lawsuit was filed in the First Judicial District Court for the County of Santa Fe in August 2016. In August of 2018, a $5.5 million final settlement was reached between the plaintiffs, the Company and the Company's insurance company, whereby the Company will pay, in October of 2018 , $500 in settlement costs in excess of its $5.0 million insurance coverage and $500 in insurance deductibles. The Company also recorded $594 of legal fees related to this dispute. The Company was the plaintiff in a lawsuit against the previous primary owner and other shareholders of Hunter Technology Corporation ("Hunter"), a business acquired by the Company, for breaches of the acquisition agreement and fraud. The Court ruled against the Company, and the Company was required to reimburse the defendants' legal fees in the amount of $448 . Additionally, the Company also incurred $115 of legal fees related to the matter. The settlement and related legal fees were expensed during the year. The Company is also involved in a dispute between a predecessor company of Hunter and the California State Board of Equalization ("SBOE") regarding unpaid taxes for which the Company is liable. This dispute is currently in negotiations with SBOE and the Company has accrued a $500 liability as an estimated settlement of the liability. The Company is involved in a matter with Goodrich Corporation (“Goodrich”), in which Goodrich has alleged the Company owes indemnification to Goodrich under an agreement as a result of damages suffered by Goodrich in a lawsuit that Goodrich settled. The Company has disputed the indemnification claim and Goodrich has requested the parties mediate the dispute or move to trial. This dispute is covered by insurance, subject to normal reservation of rights by the insurance company, and the Company believes that a settlement, if any, would likely be within the Company’s coverage. The Company is not currently a party to any other such legal proceedings, the adverse outcome of which, individually or in the aggregate, is expected to have a material adverse effect on our business, financial condition or results of operations. U.S. Government Audits — Federal government agencies, including the Defense Contract Audit Agency and the Defense Contract Management Agency, routinely audit and evaluate government contracts and government contractors’ administrative processes and systems. These agencies review the Company’s performance on contracts, pricing practices, cost structure, financial capability and compliance with applicable laws, regulations and standards. They also review the adequacy of the Company’s internal control systems and policies, including the Company’s purchasing, accounting, estimating, compensation and management information processes and systems. The Company works closely with these agencies to ensure compliance. The Company is not currently aware of any issues of noncompliance that would have a material impact on the Company’s financial position or results of operations.

Stock-Based Compensation

Stock-Based Compensation	12 Months Ended
	Jul. 01, 2018
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Stock-Based Compensation	Stock-Based Compensation The Company has a long-term incentive plan. The Sparton Corporation 2010 Long-Term Incentive Plan (the “2010 Plan”) was approved by the Company’s shareholders on October 28, 2009. Under the 2010 Plan, the Company may grant to employees, officers and directors of the Company or its subsidiaries incentive and non-qualified stock options, stock appreciation rights, restricted stock or restricted stock units, performance awards and other stock-based awards, including grants of shares . Restricted stock awards granted to date to employees under the 2010 Plan vest annually over four years , subject to achievement of certain financial performance metrics in addition to the service requirements. Unrestricted stock awards granted to date under the 2010 Plan represent annual stock grants to directors as a component of their overall compensation. The 2010 Plan has a term of ten years. The total number of shares that may be awarded under the 2010 Plan is 1,000,000 shares of common stock, of which amount, 531,229 shares remain available for awards as of July 1, 2018 . The following table shows stock-based compensation expense (credit) by type of share-based award included in the consolidated statements of operations: For fiscal years 2018 2017 2016 Fair value expense of stock option awards $ 30 $ 154 $ 286 Restricted stock units (315 ) 1,422 273 Restricted stock and unrestricted stock — (113 ) (270 ) Total stock-based compensation $ (285 ) $ 1,463 $ 289 Compensation associated with restricted stock and restricted stock units reflects benefits from the reversal of previously recorded expense associated with certain stock-based compensation awards in fiscal years 2018 , 2017 and 2016 as a result of the separation of certain executives from the Company. The following table shows the total remaining unrecognized compensation cost related to restricted stock grants, restricted stock units grants and the fair value expense of stock option awards, as well as the weighted average remaining required service period over which such costs will be recognized as of July 1, 2018 : Total Remaining Unrecognized Compensation Cost Weighted Average Remaining Required Service Period (in years) Fair value expense of stock option awards $ 33 0.1 Restricted stock units 306 1.3 All awards $ 339 1.4 Stock Options No stock options were granted in fiscal years 2018 or 2017 . The following is a summary of activity for fiscal years 2018 and 2017 related to stock options granted under the Company’s 2010 plan: Number of Options Weighted-Average Exercise Price Options outstanding as of July 3, 2016 115,415 $ 24.11 Forfeited (15,393 ) 25.05 Options outstanding as of July 2, 2017 100,022 24.29 Forfeited (21,773 ) 24.60 Options outstanding as of July 1, 2018 78,249 24.21 The stock options outstanding at July 1, 2018 have exercise prices ranging from $22.09 to $26.86 , a weighted average exercise price of $24.21 and a weighted average remaining contractual life of 6.90 years. Of the outstanding stock options, 47,625 of these options were exercisable at a weighted average exercise price of $24.52 and a weighted average remaining contractual life of 6.83 years. Restricted Stock Units The following is a summary of activity for fiscal years 2018 and 2017 related to restricted stock units granted under the Company’s 2010 plan: Shares Weighted Average Fair Value Restricted stock units at July 3, 2016 79,274 $ 24.25 Granted 79,889 23.63 Forfeited (6,029 ) 24.10 Vested (25,000 ) 21.72 Restricted stock units at July 2, 2017 128,134 24.36 Forfeited (32,448 ) 24.46 Restricted stock units at July 1, 2018 95,686 24.33 Restricted Stock The following is a summary of activity for fiscal years 2018 and 2017 related to restricted stock granted under the Company’s 2010 plan: Shares Weighted Average Fair Value Restricted shares at July 3, 2016 52,651 $ 16.72 Forfeited (26,739 ) 11.48 Restricted shares at July 2, 2017 25,912 22.14 Forfeited (25,912 ) 22.14 Restricted shares at July 1, 2018 — $ —

Earnings (loss) Per Share Data

Earnings (loss) Per Share Data	12 Months Ended
	Jul. 01, 2018
Earnings Per Share [Abstract]
Earnings (loss) Per Share Data	Earnings (loss) Per Share Data Earnings (loss) per share calculations, including weighted average number of shares of common stock outstanding used in calculating basic and diluted (loss) income per share are as follows: For fiscal years 2018 2017 2016 Net income (loss) $ (8,254 ) $ 1,317 $ (38,283 ) Less net income (loss) allocated to contingently issuable participating securities — (4 ) — Net income (loss) available to common shareholders $ (8,254 ) $ 1,313 $ (38,283 ) Weighted average shares outstanding – Basic 9,834,723 9,812,248 9,786,315 Dilutive effect of stock options — 25 — Weighted average shares outstanding – Diluted 9,834,723 9,812,273 9,786,315 Net income (loss) available to common shareholders per share: Basic $ (0.84 ) $ 0.13 $ (3.91 ) Diluted $ (0.84 ) $ 0.13 $ (3.91 ) For fiscal year 2017 , net income available to common shareholders was reduced by allocated earnings associated with average unvested restricted shares of 30,083 . No adjustment for net loss available to common shareholders was required for fiscal year 2018 and 2016 as 5,481 and 87,574 , of average unvested restricted shares, respectively, did not participate in the net loss for the year. There were 92,260 , 101,814 and 136,301 potential shares of common stock issuable upon exercise of stock options excluded from diluted income or loss per share computations for fiscal years 2018 , 2017 and 2016 respectively, as they were anti-dilutive. For fiscal years 2018 and 2016 , they were anti-dilutive due to the net loss. For fiscal year 2017 , they were anti-dilutive due to option exercise prices in excess of the average share prices.

Restructuring Activities

Restructuring Activities	12 Months Ended
	Jul. 01, 2018
Restructuring and Related Activities [Abstract]
Restructuring Activities	Restructuring Activities During the second quarter of fiscal year 2016 , the Company announced the closing of its Lawrenceville, GA manufacturing operations and the consolidation of the Irvine, CA design center into the Irvine, CA manufacturing operations to optimize the Company’s manufacturing and design facility footprint and realize synergies from the Company’s acquisitions. The Company recorded restructuring expense of $2,206 in fiscal year 2016 and made net payments of $31 , $90 and $2,085 in fiscal year 2018 , 2017 and 2016 , respectively. These restructuring activities were substantially complete as of the end of fiscal year 2016 . The related leases and subleases were expired as of the end of fiscal year 2018 .

Business Segments

Business Segments	12 Months Ended
	Jul. 01, 2018
Segment Reporting [Abstract]
Business Segments	Business Segments The Company is a provider of design, development and manufacturing services for complex electromechanical devices, as well as sophisticated engineered products complementary to the same electromechanical value stream. The Company serves the Medical & Biotechnology, Military & Aerospace and Industrial & Commercial markets through two reportable business segments; MDS and ECP. Reportable segments are defined as components of an enterprise for which separate financial information is available and is evaluated regularly by the chief operating decision maker ("CODM") in assessing performance and allocating resources. The Company's CODM is its Senior Vice President of Operations. The Company uses an internal management reporting system, which provides important financial data to evaluate performance and allocate the Company's resources on a segment basis. Net sales are attributed to the segment in which the product is manufactured or service is performed. A segment's performance is evaluated based upon its operating income, contribution margin, gross margin and a variety of other factors. A segment's operating income includes its gross profit on sales less its selling and administrative expenses, including allocations of certain corporate operating expenses. Certain corporate operating expenses are allocated to segment results based on the nature of the service provided. Other corporate operating expenses, including certain administrative, financial and human resource activities as well as items such as interest expense, interest income, other income (expense) and income taxes are not allocated to operations and are excluded from segment profit. These costs are not allocated to the segments, as management excludes such costs when assessing the performance of the segments. Inter-segment transactions are generally accounted for at amounts that approximate arm's length transactions. Identifiable assets by segments are those assets that are used in each segment's operations. The accounting policies for each of the segments are the same as for the Company taken as a whole. MDS segment operations are comprised of contract design, manufacturing and aftermarket repair and refurbishment of sophisticated printed circuit card assemblies, sub-assemblies, full product assemblies and cable/wire harnesses for customers seeking to bring their intellectual property to market. Additionally, Sparton is a developer of embedded software and software quality assurance services in connection with medical devices and diagnostic equipment. Customers include OEM and ET customers serving the Medical & Biotechnology, Military & Aerospace and Industrial & Commercial markets. In engineering and manufacturing for its customers, this segment adheres to very strict military and aerospace specifications, Food and Drug Administration (“FDA”) guidelines and approvals, in addition to product and process certifications. ECP segment operations are comprised of design, development and production of proprietary products for both domestic and foreign defense as well as commercial needs. Sparton designs and manufactures ASW devices known as sonobuoys for the U.S. Navy and foreign governments that meet Department of State licensing requirements. This segment also performs an engineering development function for the United States military and prime defense contractors for advanced technologies ultimately leading to future defense products as well as replacements for existing products. The sonobuoy product line is built to stringent military specifications. These products are restricted by International Tariff and Arms Regulations (“ITAR”) and qualified by the U.S. Navy, which limits opportunities for competition. This segment is also a provider of rugged flat panel display systems for military panel PC workstations, air traffic control and industrial and commercial marine applications, as well as high performance industrial grade computer systems and peripherals. Rugged displays are manufactured for prime contractors, in some cases to specific military grade specifications. Additionally, this segment internally develops and markets commercial products for underwater acoustics and microelectromechanical (“MEMS”)-based inertial measurement. Operating results and certain other financial information about the Company’s two reportable segments were as follows: Fiscal year 2018 Manufacturing & Design Services Engineered Components & Products Unallocated Eliminations Total Net sales $ 235,985 $ 151,144 $ — $ (12,139 ) $ 374,990 Gross profit 27,178 52,220 — — 79,398 Selling and administrative expenses (incl. depreciation) 22,808 16,061 19,268 — 58,137 Internal research and development expenses — 2,745 — — 2,745 Depreciation and amortization 8,793 2,103 2,296 — 13,192 Operating income (loss) (2,103 ) 32,102 (20,468 ) — 9,531 Capital expenditures 2,803 690 743 — 4,236 Total assets at July 1, 2018 $ 147,860 $ 71,558 $ 12,584 $ — $ 232,002 Fiscal year 2017 Manufacturing & Design Services Engineered Components & Products Unallocated Eliminations Total Net sales $ 260,514 $ 147,259 $ — $ (10,211 ) $ 397,562 Gross profit 31,441 40,458 — — 71,899 Selling and administrative expenses (incl. depreciation) 23,123 15,708 15,279 — 54,110 Internal research and development expenses — 1,670 — — 1,670 Depreciation and amortization 10,300 2,312 1,780 — 14,392 Operating income (loss) 1,307 21,593 (15,279 ) — 7,621 Capital expenditures 2,118 1,203 3,575 — 6,896 Total assets at July 2, 2017 $ 142,513 $ 64,694 $ 9,936 $ — 217,143 Fiscal year 2016 Manufacturing & Design Services Engineered Components & Products Unallocated Eliminations Total Net sales $ 282,076 $ 154,559 $ — $ (17,273 ) $ 419,362 Gross profit 34,788 45,360 — — 80,148 Selling and administrative expenses (incl. depreciation) 23,813 15,482 15,856 — 55,151 Internal research and development expenses — 2,344 — — 2,344 Restructuring charges 2,206 — — — 2,206 Impairment of goodwill 64,174 — — — 64,174 Depreciation and amortization 11,826 2,573 1,276 — 15,675 Operating income (61,813 ) 25,880 (15,856 ) — (51,789 ) Capital expenditures 2,182 1,244 2,672 — 6,098

Business, Geographic and Sales

Business, Geographic and Sales Concentration	12 Months Ended
	Jul. 01, 2018
Business Geographic and Sales Concentration [Abstract]
Business, Geographic and Sales Concentration	Business, Geographic and Sales Concentration The only individual customers in excess of 10% of total net sales is the United States Navy. Sales to the United States Navy, including those made through the Company’s ERAPSCO joint venture, are included in the results of the Company’s ECP segment and represented 25% , 23% and 22% of the Company's total net sales for fiscal years 2018, 2017 and 2016, respectively. Net sales were made to customers located in the following countries: For fiscal years 2018 2017 2016 United States $ 328,495 $ 325,370 $ 369,127 Other foreign countries 46,495 72,192 50,235 Consolidated total $ 374,990 $ 397,562 $ 419,362 No other single country or currency zone accounted for 10% or more of export sales in the fiscal years 2018 , 2017 , or 2016 . ASW devices and related engineering contract services to the U.S. government and foreign countries contributed $121,249 , ( 32% ), $114,354 , ( 29% ) and $119,291 , ( 28% ), respectively, to total net sales for fiscal years 2018 , 2017 and 2016 . The Company’s investment in property, plant and equipment, which are located in the United States, Canada and Vietnam, are summarized, net of accumulated depreciation, as follows: July 1, 2018 July 2, 2017 United States $ 28,829 $ 29,952 Canada 20 27 Vietnam 3,941 4,476 Consolidated total $ 32,790 $ 34,455

Quarterly Results of Operations

Quarterly Results of Operations (Unaudited)	12 Months Ended
	Jul. 01, 2018
Quarterly Financial Information Disclosure [Abstract]
Quarterly Results of Operations (Unaudited)	Quarterly Results of Operations (Unaudited): Quarter 1st 2nd 3rd 4th Restated Restated Restated Fiscal year 2018 Net sales $ 82,763 $ 97,819 $ 93,938 $ 100,470 Gross profit 15,924 21,749 19,727 21,998 Net income (loss) (1,984 ) (8,084 ) 2,092 (278 ) Income (loss) per share - Basic (0.20 ) (0.82 ) 0.21 (0.03 ) Income (loss) per share - Diluted (0.20 ) (0.82 ) 0.21 (0.03 ) Quarter Fiscal year 2017 1st 2nd 3rd 4th Net sales $ 100,367 $ 97,399 95,410 104,386 Gross profit $ 17,285 $ 15,898 $ 16,915 $ 21,801 Net income (loss) 108 (907 ) 429 1,687 Income (loss) per share - Basic 0.01 (0.09 ) 0.04 0.17 Income (loss) per share - Diluted 0.01 (0.09 ) 0.04 0.17 See Note 3, Correction of Errors in Previously Reported Fiscal 2018 Interim Financial Statements for details regarding the restatement of previously reported results for the quarters ended October 1, 2017, December 31, 2017 and April 1, 2018, shown here as the 1 st , 2 nd and 3 rd quarters of fiscal year 2018, respectively.

VALUATION AND QUALIFYING ACCOUN

VALUATION AND QUALIFYING ACCOUNTS	12 Months Ended
	Jul. 01, 2018
Valuation and Qualifying Accounts [Abstract]
VALUATION AND QUALIFYING ACCOUNTS	VALUATION AND QUALIFYING ACCOUNTS (In thousands) Fiscal Years Balance at Beginning of Period Additions Charged to Costs and Expenses Write-Offs/ Dispositions Balance at End of Period 2018 Allowance for losses on accounts receivable $ 429 $ (13 ) $ (247 ) $ 169 2017 Allowance for losses on accounts receivable $ 407 $ 206 $ (184 ) $ 429 2016 Allowance for losses on accounts receivable $ 173 $ 583 $ (349 ) $ 407

Summary of Significant Accoun28

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Jul. 01, 2018
Accounting Policies [Abstract]
Basis of presentation and principles of consolidation	Basis of presentation and principles of consolidation — The consolidated financial statements include the accounts of Sparton Corporation and subsidiaries and have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”). All significant intercompany accounts and transactions have been eliminated in consolidation. Certain reclassifications of prior year amounts have been made to conform to the current year presentation.
Use of estimates	Use of estimates — Management of the Company has made a number of estimates, judgments and assumptions relating to the reporting of assets and liabilities and the disclosure of contingent liabilities at the dates of the consolidated balance sheets and revenue and expense during the reporting periods to prepare these consolidated financial statements in conformity with GAAP. Actual results could differ from those estimates.
Cash and cash equivalents	Cash and cash equivalents — Cash and cash equivalents include cash on hand, demand deposits and money market funds with original maturities of three months or less. Cash equivalents are stated at cost which approximates fair value.
Accounts receivable credit practices and allowances for doubtful accounts	Accounts receivable, credit practices and allowances for doubtful accounts — Accounts receivable are customer obligations generally due under normal trade terms for the industry. Credit terms are granted and periodically revised based on evaluations of the customers’ financial condition. The Company performs ongoing credit evaluations of its customers and although the Company does not generally require collateral, letters of credit or cash advances may be required from customers in order to support accounts receivable in certain circumstances. The Company maintains an allowance for doubtful accounts on receivables for estimated losses resulting from the inability of its customers to make required payments. The allowance is estimated primarily based on information known about specific customers with respect to their ability to make payments and future expectations of conditions that might impact the collectability of accounts. When management determines that it is probable that an account will not be collected, all or a portion of the amount is charged against the allowance for doubtful accounts.
Inventories and costs of contracts in progress	Inventories and costs of contracts in progress — Inventories are valued at the lower of cost (first-in, first-out basis) or net realizable value and include costs related to long-term contracts as disclosed below. Inventories, other than contract costs, are principally raw materials and supplies. Certain United States government contracts allow Sparton to submit performance based billings, which are then applied against inventories purchased and manufacturing costs incurred by the Company throughout its performance under these contracts. Inventories were reduced by performance based payments from the U.S. government for costs incurred related to long-term contracts, thereby establishing inventory to which the U.S. government then has title, of $8,604 and $8,541 respectively, at July 1, 2018 and July 2, 2017 . At July 1, 2018 and July 2, 2017 , current liabilities include performance based payments of $3,868 and $1,749 , respectively, on government contracts. As these payments were in excess of cost, there is no inventory to which the government would claim title and, therefore, no offset to inventory has been made. Customer orders are based upon forecasted quantities of product manufactured for shipment over defined periods. Raw material inventories are purchased to fulfill these customer requirements. Within these arrangements, customer demands for products frequently change, sometimes creating excess and obsolete inventories. The Company regularly reviews raw material inventories by customer for both excess and obsolete quantities. Wherever possible, the Company attempts to recover its full cost of excess and obsolete inventories from customers or, in some cases, through other markets. When it is determined that the Company’s carrying cost of such excess and obsolete inventories cannot be recovered in full, a charge is taken against income for the difference between the carrying cost and the estimated realizable amount. These cost adjustments for excess and obsolete inventory create a new cost basis for the inventory. The Company recorded inventory write-downs totaling $858 , $544 and $1,653 for fiscal years 2018 , 2017 and 2016 , respectively. These charges are included in cost of goods sold for the periods presented. If inventory that has previously been impaired is subsequently sold, the amount of reduced cost basis is reflected as cost of goods sold. The Company experienced minimal subsequent sales of excess and obsolete inventory during fiscal years 2018 , 2017 and 2016 that resulted in higher gross margins due to previous write-downs. Such sales and the impact of those sales on gross margin were not material to the years presented.
Property, plant and equipment, net	Property, plant and equipment, net — Property, plant and equipment are stated at cost less accumulated depreciation. Major improvements and upgrades are capitalized while ordinary repair and maintenance costs are expensed as incurred. Depreciation is provided over estimated useful lives on both straight-line and accelerated methods. Estimated useful lives generally range from twelve to thirty-nine years for buildings and improvements, twelve years for machinery and equipment and five years for test equipment.
Goodwill, Other intangible assets and Other long-lived assets	Goodwill — Goodwill resulting from business combinations represents the excess of purchase price over the fair value of the net assets of the businesses acquired. Goodwill is not amortized, but rather tested for impairment annually, as well as whenever there are events or changes in circumstances (triggering events) which suggest that the carrying value of goodwill may not be recoverable. The Company performs its annual goodwill impairment testing in the fourth quarter based on its historical financial results through the third quarter end. The goodwill impairment test is performed at the reporting unit level, which is the lowest level at which goodwill is evaluated for management purposes. The Company has identified reporting units to be its two reportable business segments - MDS and ECP for fiscal years 2018 , 2017 and 2016 . The Company may elect to perform a qualitative assessment for its annual goodwill impairment test. If the qualitative assessment indicates that it is more likely than not that the fair value of a reporting unit is less than its carrying amount, or if Sparton elects to not perform a qualitative assessment, then the Company would be required to perform a quantitative impairment test for goodwill. The quantitative impairment analysis is a two-step process. First, the Company determines the fair value of the reporting unit and compares it to its carrying value. The fair value of reporting units is determined based on a weighting of both projected discounted future results and comparative market multiples. The projected discounted future results (discounted cash flow approach) is based on assumptions that are consistent with the Company’s estimates of future growth and the strategic plan used to manage the underlying business. Factors requiring significant judgment include assumptions related to future revenue growth rates, operating margins, terminal growth rates and discount factors, amongst other considerations. If the carrying value of the reporting unit exceeds the fair value in the first step, a second step is performed to measure the amount of an impairment loss. In the second step, an impairment loss is recognized for any excess of the carrying value of the reporting unit’s goodwill over its implied fair value. The implied fair value of goodwill is determined by allocating the fair value of the reporting unit using a residual fair value allocation. The residual fair value allocated to goodwill is the implied fair value of the reporting unit's goodwill. The Company’s fair value estimates related to its goodwill impairment analyses are based on Level 3 inputs within the fair value hierarchy as described below in this note under “Fair value measurements.” Determining the fair value of any reporting unit and intangible asset is judgmental in nature and involves the use of significant estimates and assumptions. The Company bases its fair value estimates on assumptions believed to be reasonable, but which are unpredictable and inherently uncertain. Actual future results may differ from those estimates. Circumstances that may lead to future impairment of goodwill include, but are not limited to, unforeseen decreases in future performance or industry demand, a further loss of a significant customer, or the inability to achieve sufficient organic revenue growth to offset fluctuations in customer demand. In fiscal year 2018, as part of its evaluation of intangible assets, the Company engaged a third party to assist with performing Step 1 of the goodwill impairment test. The result of the test was that the fair value of the Company’s ECP reporting unit was in excess of its carrying value at the end of fiscal year 2018 and, as such, indicated no impairment of goodwill. The MDS reporting unit had no goodwill at July 1, 2018 and July 1, 2017. In fiscal year 2017, the Company elected to perform the optional qualitative assessment of goodwill and concluded that it was more likely than not that the fair value of goodwill in its ECP reporting unit was in excess of its respective carrying amount and therefore, no further testing was required. In fiscal year 2016, the Step 1 impairment testing of goodwill was performed and resulted in the carrying values of its MDS reporting unit in excess of its fair value indicating potential impairment. The decline in value in the MDS reporting unit was a result of the underperformance of the Company’s most recent acquisition (Hunter Technology Corporation), and the inability to achieve sufficient organic revenue growth to offset the loss of a large customer due to insourcing, as well as revenue declines due to fluctuations in customer demand across the MDS reporting unit. The Company performed the Step 2 analysis of goodwill impairment for this reporting unit and based on the valuation of the reporting unit as well as the fair value of the reporting unit's individual tangible and intangible assets, it was determined that goodwill within this reporting unit was fully impaired. As such, the Company recorded an impairment of goodwill charge of $64,174 . Prior to the fourth quarter of fiscal 2016, no triggering events or other facts and circumstances were identified that indicated that it was more likely than not that the fair value of the MDS segment was less than its carrying value. The impairment recognized in the fourth quarter of fiscal 2016 was a result of the continued underperformance of the acquired Hunter Technology Corporation operations and the inability of the Company to achieve sufficient organic revenue growth to offset fluctuations in customer demands. The fair value of the Company’s ECP reporting unit was in excess of its carrying value and, as such, indicated no impairment of goodwill. Other Intangible Assets — The Company’s intangible assets other than goodwill represent the values assigned to acquired customer relationships, acquired non-compete agreements, acquired trademarks/trade names and acquired unpatented technology and patents. At July 1, 2018 , the remaining unamortized balance for customer relationships and non-compete agreements totaling $15,993 and $620 , respectively, are included in the MDS segment, while the remaining unamortized balance for customer relationships, non-compete agreements, trademarks/trade names, unpatented technology and patents totaling $3,068 , $60 , $1,059 , $303 and $5 respectively, are included in the ECP segment. The impairment test for these intangible assets is conducted when impairment indicators are present. The Company continually evaluates whether events or circumstances have occurred that would indicate the remaining estimated useful lives of its intangible assets warrant revision or that the remaining balance of such assets may not be recoverable. The Company uses an estimate of the related undiscounted cash flows over the remaining life of the asset in measuring whether the asset is recoverable. If the carrying amount of an asset exceeds its estimated undiscounted future cash flows, an impairment charge would be recognized for the amount that the carrying amount of the asset exceeds the fair value of the asset. The Company’s fair value estimates related to its intangible assets impairment analyses are based on Level 3 inputs within the fair value hierarchy as described below in this note under “Fair value measurements.” The Company engaged a third party to assist with the valuation of the recoverability of intangible assets in the fourth quarter of fiscal years 2018 and 2016 and performed an internal valuation in the fourth quarter of fiscal 2017. It was determined for all periods that the assets were fully recoverable and no write-down of such assets was necessary. Acquired customer relationships are being amortized using an accelerated methodology over periods of seven to fifteen years. Acquired non-compete agreements are being amortized on a straight-line basis over periods of two to five years as the ratable decline in value over time is most consistent with the contractual nature of these assets. Acquired trademarks/trade names are being amortized on a straight-line basis over periods of one to ten years and acquired unpatented technology is being amortized using an accelerated methodology over seven years. Patents are being amortized using an accelerated methodology over three years. Other long-lived assets - The Company reviews other long-lived assets, including property, plant and equipment, that are not held for sale, for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Impairment is determined by comparing the carrying value of the assets to their estimated future undiscounted cash flows. If such assets are considered to be impaired, the impairment to be recognized is measured by the amount by which the carrying amount of the asset group exceeds the fair value of the asset group. Assets to be disposed of are reported at the lower of the carrying amount or fair value less costs to sell.
Stock-based compensation	Stock-based compensation — The Company measures the cost of employee and director services received in exchange for an award of equity-based securities using the fair value of the award on the date of the grant. The Company recognizes that cost on a straight-line basis over the period that the award recipient is required to provide service to the Company in exchange for the award and, for certain awards, subject to the probability that related performance targets will be met.
Net earnings (loss) per share	Net earnings (loss) per share — Basic earnings (loss) per share is based on the weighted average number of common shares and participating securities outstanding during the period. Diluted earnings or loss per share include the dilutive effect of additional potential common shares issuable under our stock-based compensation plans and are determined using the treasury stock method. Unvested restricted stock awards, which contain non-forfeitable rights to dividends whether paid or unpaid, are included in the number of shares outstanding for both basic and diluted earnings or loss per share calculations. Unvested contingently issuable participating restricted shares are excluded from basic earnings (loss) per share. In the event of a net loss, unvested restricted stock awards are excluded from the calculation of both basic and diluted loss per share.
Income taxes	Income taxes - Income taxes are accounted for under the asset and liability method. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement amounts of assets and liabilities and their respective tax bases and operating loss and tax credit carryforwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in future years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rate is recognized in income in the period that includes the enactment date. Deferred tax assets are reduced through the establishment of a valuation allowance at the time, based upon available evidence, it becomes more likely than not that the deferred tax assets will not be realized. The Company recognizes the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by the taxing authorities, based on the technical merits of the position. The tax benefits recognized in the consolidated financial statements from such a position are measured based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate resolution. Management also assesses whether uncertain tax positions, as filed, could result in the recognition of a liability for possible interest and penalties. The Company's policy is to include interest and penalties related to unrecognized tax benefits as a component of income tax expense.
ERAPSCO Agreement	ERAPSCO Agreement — Sparton is a 50 / 50 joint venture (“JV”) partner with UnderSea Sensor Systems, Inc. (“USSI”), the only other major producer of U.S. derivative sonobuoys. USSI’s parent company is Ultra Electronics Holdings plc, based in the United Kingdom. The JV operates under the name ERAPSCO and allows Sparton and USSI to combine their own unique and complementary backgrounds to jointly develop and produce U.S. derivative sonobuoy designs for the U.S. Navy as well as foreign governments that meet Department of State licensing requirements. ERAPSCO maintains the DBA Sonobuoy TechSystems through which it conducts business directly with foreign governments. In concept, and in practice, ERAPSCO serves as a pass-through entity maintaining no funds or assets. While the JV provides the opportunity to maximize efficiencies in the design and development of the related sonobuoys, both of the joint venture partners function independently as subcontractors; therefore, there is no separate entity to be accounted for or consolidated. The Board of Directors of ERAPSCO has the responsibility for the overall management and operation of the JV. The six member board consists of equal representation (full time employees) from both JV partners for three year terms. Personnel necessary for the operation of ERAPSCO, specifically a president, vice president, general manager, contract administrator and financial manager, are similarly assigned by the JV partners for rotating three year terms and the costs of these assigned individuals are borne by the party assigning the personnel. In response to a customer request for proposal (“RFP”) that ERAPSCO will bid on, the Board of Directors of ERAPSCO approves both the composition of a response to the RFP and the composite bid to be submitted to the customer. The Board of Directors strives to divide the aggregate contract awards at a 50 / 50 share ratio. Each JV partner bears the costs it incurs associated with the preparation and submission of proposals. Each JV partner submits to ERAPSCO a proposal for the estimated price of performing that portion of the RFP applicable to it. Upon award of a contract to the JV, separate subcontracts are generated between ERAPSCO and each of the JV partners defining the responsibilities and compensation. These subcontracts contain terms and conditions consistent with the prime contract. Each JV partner is responsible to ERAPSCO for the successful execution of its respective scope of work under its subcontract and each JV partner is individually accountable for the profit or losses sustained in the execution of the subcontract against its respective bid. In some instances, either Sparton or USSI handles the complete production and delivery of sonobuoys to ERAPSCO's customer. In other instances, either Sparton or USSI starts the production and ships completed subassemblies to the other party for additional processing before being delivered to the customers. Under ERAPSCO, individual contract risk exposures are reduced, while the likelihood of achieving U.S. Navy and other ASW objectives is enhanced. ERAPSCO has been in existence since 1987 and historically, the agreed upon products included under the JV were generally developmental sonobuoys. In 2007 , the JV expanded to include all future sonobuoy development and substantially all U.S. derivative sonobuoy products for customers outside of the United States. The JV was further expanded three years later to include all sonobuoy products for the U.S. Navy beginning with U.S. Navy's 2010 fiscal year contracts.
Revenue recognition	Revenue recognition — The Company’s net sales are comprised primarily of product sales, with supplementary revenues earned from engineering and design services. Standard contract terms are FOB shipping point. Revenue from product sales is generally recognized upon shipment of the goods; service revenue is recognized as the service is performed or under the percentage of completion method, depending on the nature of the arrangement. Long-term contracts related to ECP sonobuoy sales to the U.S. Navy and foreign government customers that require lot acceptance testing recognize revenue under the units-of-production percentage of completion method. The Company additionally has certain other long-term contracts that are accounted for under the units shipped percentage-of-completion method. Certain upfront engineering costs in relation to certain of these long-term contracts are capitalized and recognized over the life of the contract.
Advertising Costs	Advertising Costs — The Company expenses advertising costs as they are incurred.
Research and development expenditures	Research and development expenditures — Internal research and development expenses reflect costs incurred for the internal development of technologies for use in undersea warfare, navigation, handheld targeting applications as wells as rugged computer and display devices. These costs include salaries and related expenses, contract labor and consulting costs, materials and the cost of certain research and development specific equipment.
Fair value measurements	Fair value measurements — Fair value estimates and assumptions and methods used to estimate the fair value of the Company’s assets and liabilities are made in accordance with the requirements of the Financial Accounting Standards Board (the “FASB”), Accounting Standards Codification (“ASC”) Topic 820, “Fair Value Measurements and Disclosures” (“ASC 820”). ASC 820 clarifies that fair value is an exit price, representing the amount that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants. As such, fair value is a market-based measurement that should be determined based on assumptions that market participants would use in pricing an asset or liability. As a basis for considering such assumptions, ASC 820 establishes a three-tier value hierarchy, which prioritizes the inputs used in measuring fair value as follows: Level 1 are observable inputs such as quoted prices in active markets; Level 2 are inputs other than the quoted prices in active markets that are observable either directly or indirectly; and Level 3 are unobservable inputs in which there is little or no market data, which require the Company to develop its own assumptions. This hierarchy requires the Company to use observable market data when available and to minimize the use of unobservable inputs when determining fair value.
New accounting standards	New accounting standards — In May 2014, the Financial Accounting Standards Board ("FASB") issued Accounting Standards Update ("ASU") No. 2014-09 ("ASU 2014-09"), Revenue from Contracts with Customers, which amends guidance for revenue recognition. Under the new standard, revenue will be recognized when control of the promised goods or services is transferred to customers in an amount that reflects the consideration to which the Company expects to be entitled in exchange for those goods and services. The standard creates a five-step model that will generally require companies to use more judgment and make more estimates than under current guidance when considering the terms of contracts along with all relevant facts and circumstances. These include the identification of customer contracts and separating performance obligations, the determination of transaction price that potentially includes an estimate of variable consideration, allocating the transaction price to each separate performance obligation, and recognizing revenue in line with the pattern of transfer. In August 2015, the FASB issued an amendment to defer the effective date for all entities by one year. The new standard will become effective for annual reporting periods beginning after December 15, 2017, including interim periods within that reporting period. Companies have the option of using either a full or modified retrospective approach in applying this standard. During fiscal years 2016 and 2017, the FASB issued four additional updates which further clarify the guidance provided in ASU 2014-09. The Company has identified significant contracts with customers and the promised goods and/or services associated with the revenue streams for each segment. The Company has evaluated the distinct performance obligations and the pattern of revenue recognition of these significant contracts. It has also identified the impact of adopting the standard on its control framework and introduced changes to its systems and other controls process. The Company has determined that the new revenue standard will primarily result in a change to the timing of the Company’s revenue recognition for ECP sales in which Sparton starts the production of sonobuoys and ships completed subassemblies to its ERAPSCO related party for additional processing before being delivered to customers. The Company has determined that the transitional adjustment will not be material. The Company will use a modified retrospective adoption effective July 2, 2018. Under this approach, prior financial statements presented will not be restated. In July 2015, the FASB issued ASU No. 2015-11 ("ASU 2015-11"), Simplifying the Measurement of Inventory. ASU 2015-11 clarifies that inventory should be held at the lower of cost or net realizable value. Net realizable value is defined as the estimated selling price, less the estimated costs to complete, dispose and transport such inventory. ASU 2015-11 was effective for fiscal years and interim periods beginning after December 15, 2016. ASU 2015-11 is required to be applied prospectively and early adoption is permitted. There was no significant impact on the Company's financial statements as a result of the adoption in the first quarter of fiscal year 2018. In February 2016, the FASB issued Accounting Standards Update No. 2016-02 (“ASU 2016-02”), Leases (Topic 842) . ASU 2016-02 establishes a right-of-use (ROU) model that requires a lessee to record a ROU asset and a lease liability on the balance sheet for all leases with terms longer than 12 months. Leases will be classified as either finance or operating, with classification affecting the pattern of expense recognition in the income statement. ASU 2016-02 is effective for fiscal years beginning after December 15, 2018, including interim periods within those fiscal years. A modified retrospective transition approach is required for capital leases and operating leases existing at, or entered into after, the beginning of the earliest comparative period presented in the financial statements, with certain practical expedients available. The Company has made progress on assessing its portfolio of leases and compiling a central repository of all active leases. The Company is in the process of assessing the design of the future lease process and drafting a policy to address the new standard requirements. While the Company has not yet completed its evaluation of the impact the new lease accounting standard will have on its Consolidated Financial Statements, the Company expects to recognize right of use assets and lease liabilities for its operating leases in the Consolidated Balance Sheet upon adoption. In March 2016, the FASB issued Accounting Standards Update No. 2016-09 ("ASU 2016-09"), Compensation - Stock Compensation (Topic 718): Improvements to Employee Share-Based Payment Accounting. ASU 2016-09 will directly impact the tax administration of equity plans. ASU 2016-09 is effective for fiscal years beginning after December 15, 2016, including interim periods within those fiscal years. Early adoption is permitted and any adjustments should be reflected as of the beginning of the fiscal year that includes that interim period. The Company elected to early adopt ASU 2016-09 as of July 4, 2016 on a prospective basis. There was no significant impact on the Company's financial statements as a result of the adoption in fiscal year 2017. In June 2016, the FASB issued Accounting Standards Update No. 2016-13 ("ASU 2016-13"), Financial Instruments—Credit Losses (Topic 326) . ASU 2016-13 requires the measurement of all expected credit losses for financial assets held at the reporting date based on historical experience, current conditions, and reasonable and supportable forecasts. ASU 2016-13 is effective for fiscal years beginning after December 15, 2019 and early adoption is permitted. The Company is currently in the process of evaluating the impact of adoption on its consolidated financial statements. In August 2016, the FASB issued Accounting Standards Update No. 2016-15 ("ASU 2016-15"), Statement of Cash Flows (Topic 230): Classification of Certain Cash Receipts and Cash Payments . ASU 2016-15 will make eight targeted changes to how cash receipts and cash payments are presented and classified in the statement of cash flows. ASU 2016-15 is effective for fiscal years beginning after December 15, 2017. The new standard will require adoption on a retrospective basis unless it is impracticable to apply, in which case it would be required to apply the amendments prospectively as of the earliest date practicable. The Company is currently in the process of evaluating the impact of adoption on its consolidated financial statements. In October 2016, the FASB issued ASU 2016-16 ("ASU 2016-16"), Income Taxes - Intra-Entity Transfers of Assets Other Than Inventory , which requires entities to recognize the income tax consequences of an intra-entity transfer of an asset other than inventory when the transfer occurs. ASU 2016-16 is effective for fiscal years beginning after December 15, 2017, including interim periods within those fiscal years. Early adoption is permitted as of the beginning of a fiscal year. ASU 2016-16 must be adopted using a modified retrospective transition method which is a cumulative-effective adjustment to retained earnings as of the beginning of the first effective reporting period. The Company is currently in the process of evaluating the impact of adoption on its consolidated financial statements. In November 2016, the FASB issued ASU No. 2016-18 ("ASU 2016-18"), Restricted Cash , which addresses classification and presentation of changes in restricted cash on the statement of cash flows. ASU 2016-18 requires an entity’s reconciliation of the beginning-of-period and end-of-period total amounts shown on the statement of cash flows to include in cash and cash equivalents amounts generally described as restricted cash and restricted cash equivalents. ASU 2016-18 does not define restricted cash or restricted cash equivalents, but an entity will need to disclose the nature of the restrictions. ASU 2016-18 is effective for public business entities for annual and interim periods in fiscal years beginning after December 15, 2017. Early adoption is permitted, including adoption in an interim period. If an entity early adopts the amendments in an interim period, adjustments should be reflected at the beginning of the fiscal year that includes that interim period. Entities should apply this ASU using a retrospective transition method to each period presented. The Company is currently in the process of evaluating the impact of adoption on its consolidated financial statements. In January 2017, the FASB issued ASU No. 2017-04 (“ASU 2017-04”), Simplifying the Test for Goodwill Impairment . ASU 2017-04 eliminates step 2 from the goodwill impairment test. As amended, the goodwill impairment test will consist of one step comparing the fair value of a reporting unit with its carrying amount. An entity should recognize a goodwill impairment charge for the amount by which the carrying amount exceeds the reporting unit’s fair value. An entity may still perform the optional qualitative assessment for a reporting unit to determine if it is more likely than not that goodwill is impaired. ASU 2017-04 will be effective for fiscal years and interim periods beginning after December 15, 2019. ASU 2017-04 is required to be applied prospectively and early adoption is permitted for interim or annual goodwill impairment tests performed on testing dates after January 1, 2017. The Company is currently in the process of evaluating the impact of adoption on its consolidated financial statements. In March 2017, the FASB issued ASU No. 2017-07, (“ASU 2017-07”), Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Cos t. ASU 2017-07 requires that the service cost component be disaggregated from the other components of net benefit cost and provides guidance for separate presentation in the income statement. ASU 2017-07 also changes the rules for capitalization of costs such that only the service cost component of net benefit cost may be capitalized rather than total net benefit cost. ASU 2017-07 will be effective for fiscal years and interim periods beginning after December 15, 2017. ASU 2017-07 is required to be applied retrospectively for the income statement presentation and prospectively for the capitalization of the service cost component of net periodic pension cost. The Company is currently in the process of evaluating the impact of adoption on its consolidated financial statements. In May 2017, the FASB issued Accounting Standards Update No. 2017-09 (“ASU 2017-09”), Scope of Modification Accounting. ASU 2017-09 clarifies when to account for a change to the terms or conditions of a share-based payment award as a modification. Under the new guidance, modification accounting is required only if the fair value, the vesting conditions, or the classification of the award (as equity or liability) changes as a result of the change in terms or conditions. ASU 2017-09 is effective for all entities for fiscal years beginning after December 15, 2017, including interim periods within those years. Early adoption is permitted, including adoption in an interim period. The Company is currently in the process of evaluating the impact of adoption on its consolidated financial statements. In February 2018, the FASB issued ASU 2018-02 (“ASU 2018-02”), Reclassification of Certain Tax Effects from Accumulated Other Comprehensive Income. ASU 2018-02 permits the reclassification of certain “stranded tax effects” resulting from the recent U.S. tax reform from accumulated other comprehensive income to retained earnings. ASU 2018-02 is effective for all entities for fiscal years beginning after December 15, 2018, including interim periods within those years. Entities have the option to record the reclassification either retrospectively to each period in which the income tax effects of tax reform are recognized, or at the beginning of the annual or interim period in which the amendments are adopted. Early adoption is permitted, including adoption in an interim period. The Company is currently in the process of evaluating the impact of adoption on its consolidated financial statements.

Correction of Errors in Previ29

Correction of Errors in Previously Reported Fiscal 2018 Interim Financial Statements (Tables)	12 Months Ended
	Jul. 01, 2018
Accounting Changes and Error Corrections [Abstract]
Summary of the effects of this error on previously reported statements	The effects of this error on our previously reported fiscal year 2018 quarterly statements of operations are as follows: Originally reported Adjustments Restated Q1 Q2 Q3 Q1 Q2 Q3 Q1 Q2 Q3 Net sales $ 82,763 $ 97,819 $ 93,938 $ — $ — $ — $ 82,763 $ 97,819 $ 93,938 Cost of goods sold 68,175 77,390 76,262 (1,336 ) (1,320 ) (2,051 ) 66,839 76,070 74,211 Gross profit 14,588 20,429 17,676 1,336 1,320 2,051 15,924 21,749 19,727 Operating expense: Selling and administrative 15,205 14,074 13,253 — — — 15,205 14,074 13,253 Internal research & development 572 669 307 — — — 572 669 307 Amortization of intangible assets 1,923 1,893 1,802 — — — 1,923 1,893 1,802 Total operating expense 17,700 16,636 15,362 — — — 17,700 16,636 15,362 Operating income (loss) (3,112 ) 3,793 2,314 1,336 1,320 2,051 (1,776 ) 5,113 4,365 Other expense: (1,276 ) (1,494 ) (1,460 ) — — — (1,276 ) (1,494 ) (1,460 ) Income (loss) before income taxes (4,388 ) 2,299 854 1,336 1,320 2,051 (3,052 ) 3,619 2,905 Income tax expense (benefit) (1,536 ) 11,333 239 468 370 574 (1,068 ) 11,703 813 Net income (loss) $ (2,852 ) $ (9,034 ) $ 615 $ 868 $ 950 $ 1,477 $ (1,984 ) $ (8,084 ) $ 2,092 EPS $ (0.29 ) $ (0.92 ) $ 0.06 $ (0.20 ) $ (0.82 ) $ 0.21 The effects of this error on our previously reported fiscal year 2018 quarterly statements of operations on a year-to-date basis are as follows: Originally reported Adjustments Restated Q1 Q2 Q3 Q1 Q2 Q3 Q1 Q2 Q3 Net sales $ 82,763 $ 180,582 $ 274,520 $ — $ — $ — $ 82,763 $ 180,582 $ 274,520 Cost of goods sold 68,175 145,565 221,827 (1,336 ) (2,656 ) (4,707 ) 66,839 142,909 217,120 Gross profit 14,588 35,017 52,693 1,336 2,656 4,707 15,924 37,673 57,400 Operating expense: Selling and administrative 15,205 29,279 42,532 — — — 15,205 29,279 42,532 Internal research & development 572 1,241 1,548 — — — 572 1,241 1,548 Amortization of intangible assets 1,923 3,816 5,618 — — — 1,923 3,816 5,618 Total operating expense 17,700 34,336 49,698 — — — 17,700 34,336 49,698 Operating income (loss) (3,112 ) 681 2,995 1,336 2,656 4,707 (1,776 ) 3,337 7,702 Other expense: (1,276 ) (2,770 ) (4,230 ) — — — (1,276 ) (2,770 ) (4,230 ) Income (loss) before income taxes (4,388 ) (2,089 ) (1,235 ) 1,336 2,656 4,707 (3,052 ) 567 3,472 Income tax expense (benefit) (1,536 ) 9,797 10,036 468 838 1,412 (1,068 ) 10,635 11,448 Net income (loss) $ (2,852 ) $ (11,886 ) $ (11,271 ) $ 868 $ 1,818 $ 3,295 $ (1,984 ) $ (10,068 ) $ (7,976 ) EPS $ (0.29 ) $ (1.21 ) $ (1.15 ) $ (0.20 ) $ (1.02 ) $ (0.81 ) The effects of this error on our previously reported fiscal year 2018 quarterly balance sheets: Originally reported Adjustments Restated Q1 Q2 Q3 Q1 Q2 Q3 Q1 Q2 Q3 Assets Cash and cash equivalents $ 319 $ 1,104 $ 792 $ — $ — $ — $ 319 $ 1,104 $ 792 Accounts receivable 53,933 54,466 65,730 — — — 53,933 54,466 65,730 Inventory 68,646 62,767 65,448 1,336 2,656 4,707 69,982 65,423 70,155 Prepaid and other current assets 4,443 4,177 3,639 — — — 4,443 4,177 3,639 Total current assets 127,341 122,514 135,609 1,336 2,656 4,707 128,677 125,170 140,316 Property, plant and equipment 33,374 34,484 33,760 — — — 33,374 34,484 33,760 Goodwill 12,663 12,663 12,663 — — — 12,663 12,663 12,663 Other intangible assets 26,522 24,629 22,827 — — — 26,522 24,629 22,827 Deferred income taxes 24,874 14,771 14,760 — — — 24,874 14,771 14,760 Other non-current assets 5,670 5,177 4,988 — — — 5,670 5,177 4,988 Total assets $ 230,444 $ 214,238 $ 224,607 $ 1,336 $ 2,656 $ 4,707 $ 231,780 $ 216,894 $ 229,314 Liabilities and Shareholders' Equity Accounts payable $ 30,278 $ 38,210 $ 28,401 $ — $ — $ — $ 30,278 $ 38,210 $ 28,401 Accrued liabilities 8,802 10,417 10,869 — — — 8,802 10,417 10,869 Other current liabilities 8,228 10,390 11,730 468 838 1,412 8,696 11,228 13,142 Total current liabilities 47,308 59,017 51,000 468 838 1,412 47,776 59,855 52,412 Credit facility 97,600 78,900 96,800 — — — 97,600 78,900 96,800 Other long-term liabilities 6,273 6,060 5,896 — — — 6,273 6,060 5,896 Total liabilities 151,181 143,977 153,696 468 838 1,412 151,649 144,815 155,108 Common Stock 30,388 30,399 30,405 — — — 30,388 30,399 30,405 Retained earnings 50,116 41,081 41,696 868 1,818 3,295 50,984 42,899 44,991 Accumulated other comprehensive loss (1,241 ) (1,219 ) (1,190 ) — — — (1,241 ) (1,219 ) (1,190 ) Total shareholders' equity 79,263 70,261 70,911 868 1,818 3,295 80,131 72,079 74,206 Total liabilities and shareholders' equity $ 230,444 $ 214,238 $ 224,607 $ 1,336 $ 2,656 $ 4,707 $ 231,780 $ 216,894 $ 229,314

Inventories and Cost of Contr30

Inventories and Cost of Contracts in Progress, net (Tables)	12 Months Ended
	Jul. 01, 2018
Inventory Disclosure [Abstract]
Classifications of inventory, net of interim billings	The following are the major classifications of inventory, net of interim billings: July 1, July 2, Raw materials $ 56,088 $ 31,353 Work in process 16,138 19,098 Finished goods 8,784 18,338 Total inventory and cost of contracts in progress, gross 81,010 68,789 Inventory to which the U.S. government has title due to interim billings (8,604 ) (8,541 ) Total inventory and cost of contracts in progress, net $ 72,406 $ 60,248

Property, Plant and Equipment31

Property, Plant and Equipment, net (Tables)	12 Months Ended
	Jul. 01, 2018
Property, Plant and Equipment [Abstract]
Property, plant and equipment, net	Property, plant and equipment, net consists of the following: July 1, July 2, Land and land improvements $ 1,439 $ 1,439 Buildings and building improvements 28,160 28,121 Machinery and equipment 53,250 46,502 Construction in progress 1,391 4,463 Total property, plant and equipment 84,240 80,525 Less accumulated depreciation (51,450 ) (46,070 ) Property, plant and equipment, net $ 32,790 $ 34,455

Other Non-current Assets (Table

Other Non-current Assets (Tables)	12 Months Ended
	Jul. 01, 2018
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Components of other non-current assets	Other non-current assets consist of the following: July 1, July 2, Deferred engineering and design costs - non-current $ 554 $ 1,116 Environmental remediation - indemnification 1,606 1,606 Favorable lease, net 20 138 Deferred financing fees, net 1,745 1,887 Other 1,406 1,506 Total other non-current assets $ 5,331 $ 6,253

Goodwill and Other Intangible33

Goodwill and Other Intangible Assets (Tables)	12 Months Ended
	Jul. 01, 2018
Goodwill and Intangible Assets Disclosure [Abstract]
Carrying value and ending composition of goodwill	Changes in the carrying value of goodwill and ending composition of goodwill are as follows: July 3, 2016 Manufacturing & Design Services Engineered Components & Products Total Goodwill, beginning of period $ 61,512 $ 12,663 $ 74,175 Additions to goodwill 2,662 — 2,662 Impairment of goodwill (64,174 ) — $ (64,174 ) Goodwill, end of period $ — $ 12,663 $ 12,663
Aggregate amortization expense relative to existing intangible assets	The amortization periods, gross carrying amounts, accumulated amortization, accumulated impairments and net carrying values of intangible assets are as follows: July 1, 2018 Original Amortization Period in Months Gross Carrying Amount Accumulated Amortization Accumulated Impairments Net Carrying Value Amortized intangible assets: Non-compete agreements 24 - 60 $ 4,229 $ (3,549 ) $ — $ 680 Customer relationships 84 - 180 57,295 (34,571 ) (3,663 ) 19,061 Trademarks/tradenames 12 - 120 1,696 (637 ) — 1,059 Patents and unpatented technology 36 - 84 1,351 (1,043 ) — 308 $ 64,571 $ (39,800 ) $ (3,663 ) $ 21,108 July 2, 2017 Original Amortization Period in Months Gross Carrying Amount Accumulated Amortization Accumulated Impairments Net Carrying Value Amortized intangible assets: Non-compete agreements 24 - 60 $ 4,229 $ (2,884 ) $ — $ 1,345 Customer relationships 84 - 180 57,295 (28,255 ) (3,663 ) 25,377 Trademarks/tradenames 12 - 120 1,696 (475 ) — 1,221 Patents and unpatented technology 36 - 84 1,351 (849 ) — 502 $ 64,571 $ (32,463 ) $ (3,663 ) $ 28,445
Summary of Intangible Assets, net	Aggregate amortization expense relative to existing intangible assets for the periods shown is currently estimated to be as follows: For fiscal years 2019 $ 6,306 2020 4,775 2021 3,729 2022 2,776 2023 1,875 2024 and thereafter 1,647 Total $ 21,108

Other Non-current Liabilities (

Other Non-current Liabilities (Tables)	12 Months Ended
	Jul. 01, 2018
Other Liabilities Disclosure [Abstract]
Summary of components of other non-current liabilities	July 1, July 2, Capital lease obligations, less current portion $ 4 $ 167 Non-current employee compensation 1,078 — Non-current income tax payable 138 — Total other non-current liabilities $ 1,220 $ 167

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Jul. 01, 2018
Income Tax Disclosure [Abstract]
Income (loss) before income taxes by country	Income (loss) before income taxes by country consists of the following amounts: For fiscal years 2018 2017 2016 United States $ 2,178 $ 2,377 $ (56,184 ) Vietnam 1,143 1,124 364 Canada (163 ) (257 ) 321 $ 3,158 $ 3,244 $ (55,499 )
Components of provision for income taxes	Income taxes consists of the following components: For fiscal years 2018 2017 2016 Current: United States $ 3,647 $ 1,050 $ 544 Vietnam 180 112 130 Canada — — — State and local 338 135 672 4,165 1,297 1,346 Deferred: United States 6,492 60 (16,133 ) Vietnam — — (8 ) Canada 1,249 (32 ) 141 State and local (494 ) 602 (2,562 ) 7,247 630 (18,562 ) Total income taxes $ 11,412 $ 1,927 $ (17,216 )
Effective income tax rate reconciliation to statutory income tax rate	The consolidated effective income tax rate differs from the statutory U.S. federal tax rate for the following reasons and by the following percentages: For fiscal years 2018 2017 2016 Statutory U.S. federal income tax rate 28.0 % 35.0 % 35.0 % Significant increases (reductions) resulting from: Repatriation transition tax 5.0 — — Effects of rate change under the Tax Act 286.2 — — Changes in valuation allowance 41.4 (8.1 ) — Expiration of capital loss — 8.1 — Domestic production activities deduction (3.3 ) (2.9 ) 0.3 Goodwill impairment — — (8.3 ) Foreign tax rate differences (4.5 ) (4.9 ) 0.2 State and local income taxes, net of federal benefit (4.4 ) 14.5 2.7 Research and development tax credit — (2.4 ) 1.4 Income tax examinations and changes in tax reserves 12.4 (2.2 ) (0.3 ) Provision to return true-up (0.5 ) 18.2 — Other 1.1 4.1 — Effective income tax rate 361.4 % 59.4 % 31.0 %
Components of deferred tax assets and liabilities	Significant components of deferred income tax assets and liabilities are as follows: July 1, July 2, Deferred tax assets: Goodwill $ 8,526 $ 15,118 Environmental remediation 952 1,677 Inventories 4,072 3,788 Employment and compensation accruals 1,914 1,287 State tax carryovers 214 212 Canadian tax carryovers 869 898 Pension asset 173 313 Intangible assets 3,630 3,881 Other 2,295 2,539 Deferred tax assets 22,645 29,713 Less valuation allowance (1,305 ) — Deferred tax assets, net of allowances 21,340 29,713 Deferred tax liabilities: Property, plant and equipment (2,823 ) (3,091 ) Other (871 ) (1,729 ) Deferred tax liabilities (3,694 ) (4,820 ) Net deferred tax assets $ 17,646 $ 24,893
Activity in the reserve for uncertain tax positions	Activity in the reserve for uncertain tax position account was as follows: For fiscal years 2018 2017 2016 Balance at the beginning of period $ 52 $ 74 $ — Increase related to prior year tax positions 390 52 74 Settlements — (74 ) — Balance at the end of period $ 442 $ 52 $ 74

Employee Retirement Benefit P36

Employee Retirement Benefit Plans (Tables)	12 Months Ended
	Jul. 01, 2018
Defined Benefit and Defined Contribution Pension Plans Disclosure [Abstract]
Components of net periodic pension expense	The components of net periodic pension expense were as follows: For fiscal years 2018 2017 2016 Interest cost $ 250 $ 271 $ 336 Expected return on plan assets (384 ) (416 ) (524 ) Amortization of unrecognized net actuarial loss 159 218 153 Net periodic income cost 25 73 (35 ) Pro rata recognition of lump-sum settlements 184 240 333 Total periodic pension expense $ 209 $ 313 $ 298
Weighted average assumptions used to determine benefit obligations and net periodic benefit cost	The weighted average assumptions used to determine benefit obligations and net periodic benefit cost were as follows: Benefit Obligation Benefit Cost 2018 2017 2016 2018 2017 2016 Discount rate 4.12 % 3.85 % 3.70 % 3.85 % 3.70 % 4.45 % Rate of compensation increase N/A N/A N/A — — — Expected long-term rate on plan assets N/A N/A N/A 7.00 % 7.00 % 7.50 %
Summary of changes in benefit obligations, plan assets and funded status of the plan	The following tables summarize the changes in benefit obligations, plan assets and funded status of the plan: July 1, July 2, Change in prepaid benefit cost: Prepaid benefit cost at beginning of fiscal year $ 1,100 $ 1,413 Net periodic benefit cost for fiscal year (209 ) (313 ) Prepaid benefit cost at end of fiscal year $ 891 $ 1,100 Change in projected benefit obligation: Projected benefit obligation at beginning of fiscal year $ 6,889 $ 7,903 Interest cost 250 271 Actuarial experience and changes in assumptions (70 ) (91 ) Benefits paid (363 ) (362 ) Settlements (699 ) (832 ) Projected benefit obligation at end of fiscal year $ 6,007 $ 6,889 Change in plan assets: Fair value of plan assets at beginning of fiscal year $ 6,001 $ 6,627 Actual return on plan assets 378 568 Benefits paid (363 ) (362 ) Settlements (699 ) $ (832 ) Fair value of plan assets at end of fiscal year $ 5,317 $ 6,001 Amounts recognized in the Consolidated Balance Sheets: Pension liability — non-current portion (690 ) (888 ) Funded status — total balance sheet liability $ (690 ) $ (888 )
Pension related amounts recognized in other comprehensive income (loss), excluding tax effects	Pension related amounts recognized in other comprehensive income (loss), excluding tax effects were as follows: For fiscal years 2018 2017 2016 Amortization of unrecognized net actuarial loss $ 159 $ 218 $ 153 Pro rata recognition of lump-sum settlements 184 240 333 Net actuarial gain (loss) 63 244 (1,040 ) Total recognized in other comprehensive income (loss) $ 406 $ 702 $ (554 )
Expected benefit payments for the defined benefit pension plan	Expected benefit payments for the defined benefit pension plan for the next ten fiscal years are as follows: For fiscal years 2019 602 2020 599 2021 569 2022 542 2023 516 2024 – 2028 2,153 Total $ 4,981
Summary of pension plan asset allocations	Below is a summary of pension plan asset allocations by asset category: Weighted average allocation for fiscal years Target 2018 2017 Equity securities 40%-70% 60 % 60 % Fixed income (debt) securities 30%-60% 37 % 36 % Cash and cash equivalents 0%-10% 3 % 4 % 100 % 100 %
Estimated fair value of plan assets by asset class	The total estimated fair value of plan assets by asset class were as follows: July 1, July 2, Asset Class: Equity securities: Directly held corporate stock — Large Cap $ 688 $ 599 Registered investment companies — Large Cap 2,199 2,752 Registered investment companies — Mid-Cap Growth — — Registered investment companies — Small-Cap 98 85 Registered investment companies — International 188 169 Fixed income (debt) securities: Registered investment companies — Intermediate Bond 1,992 2,181 Cash and cash equivalents 152 215 Total assets measured at fair value $ 5,317 $ 6,001

Commitments and Contingencies (

Commitments and Contingencies (Tables)	12 Months Ended
	Jul. 01, 2018
Commitments and Contingencies Disclosure [Abstract]
Future minimum annual lease payments	At July 1, 2018 , the future minimum annual lease payments under these agreements are as follows: For fiscal years 2019 $ 2,759 2020 2,670 2021 2,001 2022 1,682 2023 1,058 Thereafter 2,131 Total $ 12,301

Stock-Based Compensation (Table

Stock-Based Compensation (Tables)	12 Months Ended
	Jul. 01, 2018
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Stock-based compensation expense by type of share-based award	The following table shows stock-based compensation expense (credit) by type of share-based award included in the consolidated statements of operations: For fiscal years 2018 2017 2016 Fair value expense of stock option awards $ 30 $ 154 $ 286 Restricted stock units (315 ) 1,422 273 Restricted stock and unrestricted stock — (113 ) (270 ) Total stock-based compensation $ (285 ) $ 1,463 $ 289
Unrecognized compensation cost related to restricted stock grants and the fair value expense of stock option awards	The following table shows the total remaining unrecognized compensation cost related to restricted stock grants, restricted stock units grants and the fair value expense of stock option awards, as well as the weighted average remaining required service period over which such costs will be recognized as of July 1, 2018 : Total Remaining Unrecognized Compensation Cost Weighted Average Remaining Required Service Period (in years) Fair value expense of stock option awards $ 33 0.1 Restricted stock units 306 1.3 All awards $ 339 1.4
Summary of activities related to company's stock options granted	The following is a summary of activity for fiscal years 2018 and 2017 related to stock options granted under the Company’s 2010 plan: Number of Options Weighted-Average Exercise Price Options outstanding as of July 3, 2016 115,415 $ 24.11 Forfeited (15,393 ) 25.05 Options outstanding as of July 2, 2017 100,022 24.29 Forfeited (21,773 ) 24.60 Options outstanding as of July 1, 2018 78,249 24.21
Shares granted under long-term incentive plans	The following is a summary of activity for fiscal years 2018 and 2017 related to restricted stock units granted under the Company’s 2010 plan: Shares Weighted Average Fair Value Restricted stock units at July 3, 2016 79,274 $ 24.25 Granted 79,889 23.63 Forfeited (6,029 ) 24.10 Vested (25,000 ) 21.72 Restricted stock units at July 2, 2017 128,134 24.36 Forfeited (32,448 ) 24.46 Restricted stock units at July 1, 2018 95,686 24.33 The following is a summary of activity for fiscal years 2018 and 2017 related to restricted stock granted under the Company’s 2010 plan: Shares Weighted Average Fair Value Restricted shares at July 3, 2016 52,651 $ 16.72 Forfeited (26,739 ) 11.48 Restricted shares at July 2, 2017 25,912 22.14 Forfeited (25,912 ) 22.14 Restricted shares at July 1, 2018 — $ —

Earnings (loss) Per Share Data

Earnings (loss) Per Share Data (Tables)	12 Months Ended
	Jul. 01, 2018
Earnings Per Share [Abstract]
Earnings per share	Earnings (loss) per share calculations, including weighted average number of shares of common stock outstanding used in calculating basic and diluted (loss) income per share are as follows: For fiscal years 2018 2017 2016 Net income (loss) $ (8,254 ) $ 1,317 $ (38,283 ) Less net income (loss) allocated to contingently issuable participating securities — (4 ) — Net income (loss) available to common shareholders $ (8,254 ) $ 1,313 $ (38,283 ) Weighted average shares outstanding – Basic 9,834,723 9,812,248 9,786,315 Dilutive effect of stock options — 25 — Weighted average shares outstanding – Diluted 9,834,723 9,812,273 9,786,315 Net income (loss) available to common shareholders per share: Basic $ (0.84 ) $ 0.13 $ (3.91 ) Diluted $ (0.84 ) $ 0.13 $ (3.91 )

Business Segments (Tables)

Business Segments (Tables)	12 Months Ended
	Jul. 01, 2018
Segment Reporting [Abstract]
Operating results and other financial information by segment	Operating results and certain other financial information about the Company’s two reportable segments were as follows: Fiscal year 2018 Manufacturing & Design Services Engineered Components & Products Unallocated Eliminations Total Net sales $ 235,985 $ 151,144 $ — $ (12,139 ) $ 374,990 Gross profit 27,178 52,220 — — 79,398 Selling and administrative expenses (incl. depreciation) 22,808 16,061 19,268 — 58,137 Internal research and development expenses — 2,745 — — 2,745 Depreciation and amortization 8,793 2,103 2,296 — 13,192 Operating income (loss) (2,103 ) 32,102 (20,468 ) — 9,531 Capital expenditures 2,803 690 743 — 4,236 Total assets at July 1, 2018 $ 147,860 $ 71,558 $ 12,584 $ — $ 232,002 Fiscal year 2017 Manufacturing & Design Services Engineered Components & Products Unallocated Eliminations Total Net sales $ 260,514 $ 147,259 $ — $ (10,211 ) $ 397,562 Gross profit 31,441 40,458 — — 71,899 Selling and administrative expenses (incl. depreciation) 23,123 15,708 15,279 — 54,110 Internal research and development expenses — 1,670 — — 1,670 Depreciation and amortization 10,300 2,312 1,780 — 14,392 Operating income (loss) 1,307 21,593 (15,279 ) — 7,621 Capital expenditures 2,118 1,203 3,575 — 6,896 Total assets at July 2, 2017 $ 142,513 $ 64,694 $ 9,936 $ — 217,143 Fiscal year 2016 Manufacturing & Design Services Engineered Components & Products Unallocated Eliminations Total Net sales $ 282,076 $ 154,559 $ — $ (17,273 ) $ 419,362 Gross profit 34,788 45,360 — — 80,148 Selling and administrative expenses (incl. depreciation) 23,813 15,482 15,856 — 55,151 Internal research and development expenses — 2,344 — — 2,344 Restructuring charges 2,206 — — — 2,206 Impairment of goodwill 64,174 — — — 64,174 Depreciation and amortization 11,826 2,573 1,276 — 15,675 Operating income (61,813 ) 25,880 (15,856 ) — (51,789 ) Capital expenditures 2,182 1,244 2,672 — 6,098

Business, Geographic and Sale41

Business, Geographic and Sales Concentration (Tables)	12 Months Ended
	Jul. 01, 2018
Business Geographic and Sales Concentration [Abstract]
Net sales made to customers by country	Net sales were made to customers located in the following countries: For fiscal years 2018 2017 2016 United States $ 328,495 $ 325,370 $ 369,127 Other foreign countries 46,495 72,192 50,235 Consolidated total $ 374,990 $ 397,562 $ 419,362
Capital expenditures net of accumulated depreciation by country	The Company’s investment in property, plant and equipment, which are located in the United States, Canada and Vietnam, are summarized, net of accumulated depreciation, as follows: July 1, 2018 July 2, 2017 United States $ 28,829 $ 29,952 Canada 20 27 Vietnam 3,941 4,476 Consolidated total $ 32,790 $ 34,455

Quarterly Results of Operatio42

Quarterly Results of Operations (Unaudited) (Tables)	12 Months Ended
	Jul. 01, 2018
Quarterly Financial Information Disclosure [Abstract]
Quarterly Results of Operations	Quarterly Results of Operations (Unaudited): Quarter 1st 2nd 3rd 4th Restated Restated Restated Fiscal year 2018 Net sales $ 82,763 $ 97,819 $ 93,938 $ 100,470 Gross profit 15,924 21,749 19,727 21,998 Net income (loss) (1,984 ) (8,084 ) 2,092 (278 ) Income (loss) per share - Basic (0.20 ) (0.82 ) 0.21 (0.03 ) Income (loss) per share - Diluted (0.20 ) (0.82 ) 0.21 (0.03 ) Quarter Fiscal year 2017 1st 2nd 3rd 4th Net sales $ 100,367 $ 97,399 95,410 104,386 Gross profit $ 17,285 $ 15,898 $ 16,915 $ 21,801 Net income (loss) 108 (907 ) 429 1,687 Income (loss) per share - Basic 0.01 (0.09 ) 0.04 0.17 Income (loss) per share - Diluted 0.01 (0.09 ) 0.04 0.17

Business (Details)

Business (Details) - segment	12 Months Ended
	Jul. 01, 2018	Jul. 02, 2017	Jul. 03, 2016
Business [Abstract]
Number of reportable business segments	2	2	2

Summary of Significant Accoun44

Summary of Significant Accounting Policies (Details) $ in Thousands	3 Months Ended			6 Months Ended	9 Months Ended	12 Months Ended
	Apr. 01, 2018USD ($)	Dec. 31, 2017USD ($)	Oct. 01, 2017USD ($)	Dec. 31, 2017USD ($)	Apr. 01, 2018USD ($)	Jul. 01, 2018USD ($)segmentmember	Jul. 02, 2017USD ($)segment	Jul. 03, 2016USD ($)segment
Related Party Transaction [Line Items]
Advanced billings reduced from inventory						$ 8,604	$ 8,541
Performance based payments on customer contracts						3,868	1,749
Inventory write-down						$ 858	$ 544	$ 1,653
Number of reportable business segments | segment						2	2	2
Impairment of goodwill						$ 0	$ 0	$ 64,174
Number of employees of JV owners as Board Members of ERAPSCO | member						6
Rotating Terms of employees of ERAPSCO						3 years
Number of years since original expansion of JV						3 years
Advance billings on government contracts, current						$ 3,868	1,749
Advertising expense						76	25	106
Internal research and development expenses	$ 307	$ 669	$ 572	$ 1,241	$ 1,548	2,745	1,670	2,344
Customer funded research and development costs						3,779	5,610	16,736
Credit facility	$ 96,800	$ 78,900	$ 97,600	$ 78,900	$ 96,800	$ 84,500	$ 74,500
Joint Venture
Related Party Transaction [Line Items]
Joint venture percent						5000.00%
Joint Venture | USSI
Related Party Transaction [Line Items]
Joint venture percent						5000.00%
Manufacturing & Design Services
Related Party Transaction [Line Items]
Impairment of goodwill								64,174
ECP
Related Party Transaction [Line Items]
Impairment of goodwill								$ 0
Customer relationships | Manufacturing & Design Services
Related Party Transaction [Line Items]
Intangible asset						$ 15,993
Customer relationships | ECP
Related Party Transaction [Line Items]
Intangible asset						3,068
Non-compete agreements | Manufacturing & Design Services
Related Party Transaction [Line Items]
Intangible asset						620
Non-compete agreements | ECP
Related Party Transaction [Line Items]
Intangible asset						60
Trademarks/tradenames | ECP
Related Party Transaction [Line Items]
Intangible asset						$ 1,059
Patents and unpatented technology
Related Party Transaction [Line Items]
Amortization period						7 years
Patents and unpatented technology | ECP
Related Party Transaction [Line Items]
Intangible asset						$ 303
Patents and unpatented technology
Related Party Transaction [Line Items]
Amortization period						3 years
Patents and unpatented technology | ECP
Related Party Transaction [Line Items]
Intangible asset						$ 5
Minimum | Customer relationships
Related Party Transaction [Line Items]
Amortization period						7 years	7 years
Minimum | Non-compete agreements
Related Party Transaction [Line Items]
Amortization period						2 years	2 years
Minimum | Trademarks/tradenames
Related Party Transaction [Line Items]
Amortization period						1 year	1 year
Maximum | Customer relationships
Related Party Transaction [Line Items]
Amortization period						15 years	15 years
Maximum | Non-compete agreements
Related Party Transaction [Line Items]
Amortization period						5 years	5 years
Maximum | Trademarks/tradenames
Related Party Transaction [Line Items]
Amortization period						10 years	10 years
Buildings and improvements | Minimum
Related Party Transaction [Line Items]
Useful life						12 years
Buildings and improvements | Maximum
Related Party Transaction [Line Items]
Useful life						39 years
Machinery and equipment
Related Party Transaction [Line Items]
Useful life						12 years
Test equipment
Related Party Transaction [Line Items]
Useful life						5 years

Correction of Errors in Previ45

Correction of Errors in Previously Reported Fiscal 2018 Interim Financial Statements - Summary of effects of this error on previously reported Statements of Operations (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended								6 Months Ended	9 Months Ended	12 Months Ended
	Jul. 01, 2018	Apr. 01, 2018	Dec. 31, 2017	Oct. 01, 2017	Jul. 02, 2017	Apr. 02, 2017	Jan. 01, 2017	Oct. 02, 2016	Dec. 31, 2017	Apr. 01, 2018	Jul. 01, 2018	Jul. 02, 2017	Jul. 03, 2016
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Net sales	$ 100,470	$ 93,938	$ 97,819	$ 82,763	$ 104,386	$ 95,410	$ 97,399	$ 100,367	$ 180,582	$ 274,520	$ 374,990	$ 397,562	$ 419,362
Cost of goods sold		74,211	76,070	66,839					142,909	217,120	295,592	325,663	339,214
Gross profit	21,998	19,727	21,749	15,924	21,801	16,915	15,898	17,285	37,673	57,400	79,398	71,899	80,148
Selling and administrative expenses		13,253	14,074	15,205					29,279	42,532	58,137	54,110	55,151
Internal research and development expenses		307	669	572					1,241	1,548	2,745	1,670	2,344
Amortization of intangible assets		1,802	1,893	1,923					3,816	5,618	7,337	8,498	9,592
Total operating expense		15,362	16,636	17,700					34,336	49,698	69,867	64,278	131,937
Operating income (loss)		4,365	5,113	(1,776)					3,337	7,702	9,531	7,621	(51,789)
Total other expense, net		(1,460)	(1,494)	(1,276)					(2,770)	(4,230)	(6,373)	(4,377)	(3,710)
Income (loss) before income taxes		2,905	3,619	(3,052)					567	3,472	3,158	3,244	(55,499)
Income tax expense (benefit)		813	11,703	(1,068)					10,635	11,448	11,412	1,927	(17,216)
Net income (loss)	$ (278)	$ 2,092	$ (8,084)	$ (1,984)	$ 1,687	$ 429	$ (907)	$ 108	$ (10,068)	$ (7,976)	$ (8,254)	$ 1,317	$ (38,283)
Basic (in dollars per share)	$ (0.03)	$ 0.21	$ (0.82)	$ (0.20)	$ 0.17	$ 0.04	$ (0.09)	$ 0.01	$ (1.02)	$ (0.81)	$ (0.84)	$ 0.13	$ (3.91)
Originally reported
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Net sales		$ 93,938	$ 97,819	$ 82,763					$ 180,582	$ 274,520
Cost of goods sold		76,262	77,390	68,175					145,565	221,827
Gross profit		17,676	20,429	14,588					35,017	52,693
Selling and administrative expenses		13,253	14,074	15,205					29,279	42,532
Internal research and development expenses		307	669	572					1,241	1,548
Amortization of intangible assets		1,802	1,893	1,923					3,816	5,618
Total operating expense		15,362	16,636	17,700					34,336	49,698
Operating income (loss)		2,314	3,793	(3,112)					681	2,995
Total other expense, net		(1,460)	(1,494)	(1,276)					(2,770)	(4,230)
Income (loss) before income taxes		854	2,299	(4,388)					(2,089)	(1,235)
Income tax expense (benefit)		239	11,333	(1,536)					9,797	10,036
Net income (loss)		$ 615	$ (9,034)	$ (2,852)					$ (11,886)	$ (11,271)
Basic (in dollars per share)		$ 0.06	$ (0.92)	$ (0.29)					$ (1.21)	$ (1.15)
Adjustments
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Net sales		$ 0	$ 0	$ 0					$ 0	$ 0
Cost of goods sold		(2,051)	(1,320)	(1,336)					(2,656)	(4,707)
Gross profit		2,051	1,320	1,336					2,656	4,707
Selling and administrative expenses		0	0	0					0	0
Internal research and development expenses		0	0	0					0	0
Amortization of intangible assets		0	0	0					0	0
Total operating expense		0	0	0					0	0
Operating income (loss)		2,051	1,320	1,336					2,656	4,707
Total other expense, net		0	0	0					0	0
Income (loss) before income taxes		2,051	1,320	1,336					2,656	4,707
Income tax expense (benefit)		574	370	468					838	1,412
Net income (loss)		$ 1,477	$ 950	$ 868					$ 1,818	$ 3,295

Correction of Errors in Previ46

Correction of Errors in Previously Reported Fiscal 2018 Interim Financial Statements - Summary of the effects of this error on previously reported Balance Sheet (Details) - USD ($) $ in Thousands	Jul. 01, 2018	Apr. 01, 2018	Dec. 31, 2017	Oct. 01, 2017	Jul. 02, 2017	Jul. 03, 2016	Jun. 30, 2015
Assets
Cash and cash equivalents	$ 1,160	$ 792	$ 1,104	$ 319	$ 988	$ 132	$ 14,914
Accounts receivable	60,454	65,730	54,466	53,933	45,347
Inventory	72,406	70,155	65,423	69,982	60,248
Prepaid expenses and current assets	3,944	3,639	4,177	4,443	3,851
Total current assets	142,464	140,316	125,170	128,677	110,434
Property, plant and equipment, net	32,790	33,760	34,484	33,374	34,455
Goodwill	12,663	12,663	12,663	12,663	12,663	12,663	74,175
Other intangible assets	21,108	22,827	24,629	26,522	28,445
Deferred income taxes	17,646	14,760	14,771	24,874	24,893
Other non-current assets	5,331	4,988	5,177	5,670	6,253
Total assets	232,002	229,314	216,894	231,780	217,143
Liabilities and Shareholders' Equity
Accounts payable	28,636	28,401	38,210	30,278	27,672
Accrued liabilities		10,869	10,417	8,802
Other current liabilities		13,142	11,228	8,696
Total current liabilities	67,122	52,412	59,855	47,776	54,252
Credit facility	84,500	96,800	78,900	97,600	74,500
Other long-term liabilities	1,220	5,896	6,060	6,273	167
Total liabilities	158,398	155,108	144,815	151,649	135,275
Common Stock	12,293	30,405	30,399	30,388	12,326
Retained earnings	44,713	44,991	42,899	50,984	52,967
Accumulated other comprehensive loss	(1,001)	(1,190)	(1,219)	(1,241)	(1,276)
Total shareholders’ equity	73,604	74,206	72,079	80,131	81,868	$ 78,628	$ 116,879
Total liabilities and shareholders’ equity	$ 232,002	229,314	216,894	231,780	$ 217,143
Originally reported
Assets
Cash and cash equivalents		792	1,104	319
Accounts receivable		65,730	54,466	53,933
Inventory		65,448	62,767	68,646
Prepaid expenses and current assets		3,639	4,177	4,443
Total current assets		135,609	122,514	127,341
Property, plant and equipment, net		33,760	34,484	33,374
Goodwill		12,663	12,663	12,663
Other intangible assets		22,827	24,629	26,522
Deferred income taxes		14,760	14,771	24,874
Other non-current assets		4,988	5,177	5,670
Total assets		224,607	214,238	230,444
Liabilities and Shareholders' Equity
Accounts payable		28,401	38,210	30,278
Accrued liabilities		10,869	10,417	8,802
Other current liabilities		11,730	10,390	8,228
Total current liabilities		51,000	59,017	47,308
Credit facility		96,800	78,900	97,600
Other long-term liabilities		5,896	6,060	6,273
Total liabilities		153,696	143,977	151,181
Common Stock		30,405	30,399	30,388
Retained earnings		41,696	41,081	50,116
Accumulated other comprehensive loss		(1,190)	(1,219)	(1,241)
Total shareholders’ equity		70,911	70,261	79,263
Total liabilities and shareholders’ equity		224,607	214,238	230,444
Adjustments
Assets
Cash and cash equivalents		0	0	0
Accounts receivable		0	0	0
Inventory		4,707	2,656	1,336
Prepaid expenses and current assets		0	0	0
Total current assets		4,707	2,656	1,336
Property, plant and equipment, net		0	0	0
Goodwill		0	0	0
Other intangible assets		0	0	0
Deferred income taxes		0	0	0
Other non-current assets		0	0	0
Total assets		4,707	2,656	1,336
Liabilities and Shareholders' Equity
Accounts payable		0	0	0
Accrued liabilities		0	0	0
Other current liabilities		1,412	838	468
Total current liabilities		1,412	838	468
Credit facility		0	0	0
Other long-term liabilities		0	0	0
Total liabilities		1,412	838	468
Common Stock		0	0	0
Retained earnings		3,295	1,818	868
Accumulated other comprehensive loss		0	0	0
Total shareholders’ equity		3,295	1,818	868
Total liabilities and shareholders’ equity		$ 4,707	$ 2,656	$ 1,336

Acquisitions - Narrative (Detai

Acquisitions - Narrative (Details) $ in Thousands	12 Months Ended
	Jul. 03, 2016USD ($)
Business Acquisition [Line Items]
Adjustment to purchase consideration	$ 750
Cost of Sales
Business Acquisition [Line Items]
Depreciation expense	362
Amortization of Intangible Asset
Business Acquisition [Line Items]
Depreciation expense	$ 26

Inventories and Cost of Contr48

Inventories and Cost of Contracts in Progress, net (Details) - USD ($) $ in Thousands	Jul. 01, 2018	Apr. 01, 2018	Dec. 31, 2017	Oct. 01, 2017	Jul. 02, 2017
Classifications of inventory, net of interim billings
Raw materials	$ 56,088				$ 31,353
Work in process	16,138				19,098
Finished goods	8,784				18,338
Total inventory and cost of contracts in progress, gross	81,010				68,789
Inventory to which the U.S. government has title due to interim billings	(8,604)				(8,541)
Total inventory and cost of contracts in progress, net	$ 72,406	$ 70,155	$ 65,423	$ 69,982	$ 60,248

Property, Plant and Equipment49

Property, Plant and Equipment, net (Details) - USD ($) $ in Thousands	Jul. 01, 2018	Apr. 01, 2018	Dec. 31, 2017	Oct. 01, 2017	Jul. 02, 2017
Property, Plant and Equipment [Line Items]
Total property, plant and equipment	$ 84,240				$ 80,525
Less accumulated depreciation	(51,450)				(46,070)
Property, plant and equipment, net	32,790	$ 33,760	$ 34,484	$ 33,374	34,455
Land and land improvements
Property, Plant and Equipment [Line Items]
Total property, plant and equipment	1,439				1,439
Buildings and building improvements
Property, Plant and Equipment [Line Items]
Total property, plant and equipment	28,160				28,121
Machinery and equipment
Property, Plant and Equipment [Line Items]
Total property, plant and equipment	53,250				46,502
Construction in progress
Property, Plant and Equipment [Line Items]
Total property, plant and equipment	$ 1,391				$ 4,463

Other Non-current Assets - Comp

Other Non-current Assets - Components of Other Non-current Assets (Details) - USD ($) $ in Thousands	Jul. 01, 2018	Apr. 01, 2018	Dec. 31, 2017	Oct. 01, 2017	Jul. 02, 2017
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Deferred engineering and design costs - non-current	$ 554				$ 1,116
Environmental remediation - indemnification	1,606				1,606
Favorable lease, net	20				138
Deferred financing fees, net	1,745				1,887
Other	1,406				1,506
Total other non-current assets	$ 5,331	$ 4,988	$ 5,177	$ 5,670	$ 6,253

Other Non-current Assets - Narr

Other Non-current Assets - Narrative (Details) - USD ($) $ in Thousands	12 Months Ended
	Jul. 01, 2018	Jul. 02, 2017	Jul. 03, 2016
Finite-Lived Intangible Assets [Line Items]
Deferred engineering and design costs	$ 772	$ 1,536
Amortized debt financing fees recognized and reported as interest expense	1,323	498	$ 298
Revolving Credit Facility
Finite-Lived Intangible Assets [Line Items]
Deferred costs incurred in connection with revolving line-of-credit	4,049
Amortized debt financing fees recognized and reported as interest expense	1,323	498	$ 298
Accelerated amortization related to amendments	$ 571
Favorable leasehold, net
Finite-Lived Intangible Assets [Line Items]
Useful life of intangible asset	5 years
Prepaid expenses and other current assets
Finite-Lived Intangible Assets [Line Items]
Deferred engineering and design costs	$ 218	$ 420

Goodwill and Other Intangible52

Goodwill and Other Intangible Assets - Carrying value and ending composition of goodwill (Details) - USD ($) $ in Thousands	12 Months Ended
	Jul. 01, 2018	Jul. 02, 2017	Jul. 03, 2016
Goodwill [Roll Forward]
Goodwill, beginning of period	$ 12,663	$ 12,663	$ 74,175
Additions to goodwill			2,662
Impairment of goodwill	0	0	(64,174)
Goodwill, end of period	$ 12,663	12,663	12,663
Manufacturing & Design Services
Goodwill [Roll Forward]
Goodwill, beginning of period		0	61,512
Additions to goodwill			2,662
Impairment of goodwill			(64,174)
Goodwill, end of period			0
Engineered Components & Products
Goodwill [Roll Forward]
Goodwill, beginning of period		$ 12,663	12,663
Additions to goodwill			0
Impairment of goodwill			0
Goodwill, end of period			$ 12,663

Goodwill and Other Intangible53

Goodwill and Other Intangible Assets - Aggregate amortization expense relative to existing intangible assets (Details) - USD ($) $ in Thousands	12 Months Ended
	Jul. 01, 2018	Jul. 02, 2017
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	$ 64,571	$ 64,571
Accumulated Amortization	(39,800)	(32,463)
Accumulated Impairments	(3,663)	(3,663)
Net Carrying Value	21,108	28,445
Non-compete agreements
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	4,229	4,229
Accumulated Amortization	(3,549)	(2,884)
Accumulated Impairments	0	0
Net Carrying Value	$ 680	$ 1,345
Non-compete agreements | Minimum
Finite-Lived Intangible Assets [Line Items]
Amortization Period	2 years	2 years
Non-compete agreements | Maximum
Finite-Lived Intangible Assets [Line Items]
Amortization Period	5 years	5 years
Customer relationships
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	$ 57,295	$ 57,295
Accumulated Amortization	(34,571)	(28,255)
Accumulated Impairments	(3,663)	(3,663)
Net Carrying Value	$ 19,061	$ 25,377
Customer relationships | Minimum
Finite-Lived Intangible Assets [Line Items]
Amortization Period	7 years	7 years
Customer relationships | Maximum
Finite-Lived Intangible Assets [Line Items]
Amortization Period	15 years	15 years
Trademarks/tradenames
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	$ 1,696	$ 1,696
Accumulated Amortization	(637)	(475)
Accumulated Impairments	0	0
Net Carrying Value	$ 1,059	$ 1,221
Trademarks/tradenames | Minimum
Finite-Lived Intangible Assets [Line Items]
Amortization Period	1 year	1 year
Trademarks/tradenames | Maximum
Finite-Lived Intangible Assets [Line Items]
Amortization Period	10 years	10 years
Patents and unpatented technology
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	$ 1,351	$ 1,351
Accumulated Amortization	(1,043)	(849)
Accumulated Impairments	0	0
Net Carrying Value	$ 308	$ 502
Patents and unpatented technology | Minimum
Finite-Lived Intangible Assets [Line Items]
Amortization Period	36 months	36 months
Patents and unpatented technology | Maximum
Finite-Lived Intangible Assets [Line Items]
Amortization Period	84 months	84 months

Goodwill and Other Intangible54

Goodwill and Other Intangible Assets - Amortization of Intangible Assets, net (Details) - USD ($)	3 Months Ended			6 Months Ended	9 Months Ended	12 Months Ended
	Apr. 01, 2018	Dec. 31, 2017	Oct. 01, 2017	Dec. 31, 2017	Apr. 01, 2018	Jul. 01, 2018	Jul. 02, 2017	Jul. 03, 2016
Goodwill and Intangible Assets Disclosure [Abstract]
Amortization of intangible assets	$ 1,802,000	$ 1,893,000	$ 1,923,000	$ 3,816,000	$ 5,618,000	$ 7,337,000	$ 8,498,000	$ 9,592,000
Impairments of intangible assets						0	0	$ 0
Aggregate amortization expense relative to existing intangible assets
2,019						6,306,000
2,020						4,775,000
2,021						3,729,000
2,022						2,776,000
2,023						1,875,000
2024 and thereafter						1,647,000
Net Carrying Value						$ 21,108,000	$ 28,445,000

Debt (Details)

Debt (Details) - USD ($)	May 03, 2018	Jun. 30, 2017	Jul. 01, 2018	Jul. 02, 2017	Jul. 03, 2016	Apr. 01, 2018	Dec. 31, 2017	Oct. 01, 2017	Jun. 29, 2017	Jun. 30, 2015
Debt Instrument [Line Items]
Credit facility			$ 84,500,000	$ 74,500,000		$ 96,800,000	$ 78,900,000	$ 97,600,000
Capital leases			0	148,000	$ 656,000
Cash and cash equivalents			1,160,000	988,000	$ 132,000	$ 792,000	$ 1,104,000	$ 319,000		$ 14,914,000
Capital lease balance			167,000
Capital lease reflected as short term			163,000	269,000
Revolving Credit Facility
Debt Instrument [Line Items]
Maximum borrowing capacity		$ 125,000,000							$ 175,000,000
Payments of deferred financing costs			1,238,000	$ 765,000
Write off of deferred financing costs			$ 571,000
Effective interest rate			6.85%
Revolving Credit Facility | Maximum
Debt Instrument [Line Items]
Unused commitment fees		0.50%
Revolving Credit Facility | London Interbank Offered Rate (LIBOR) | Minimum
Debt Instrument [Line Items]
Interest rate	3.50%	3.50%
Revolving Credit Facility | London Interbank Offered Rate (LIBOR) | Maximum
Debt Instrument [Line Items]
Interest rate	4.50%	4.50%
Revolving Credit Facility | Bank Base Rate | Minimum
Debt Instrument [Line Items]
Interest rate	2.50%	2.50%
Revolving Credit Facility | Bank Base Rate | Maximum
Debt Instrument [Line Items]
Interest rate	3.50%	3.50%
Line of Credit
Debt Instrument [Line Items]
Maximum borrowing capacity			$ 120,000,000
Available credit			31,541,000
Cash and cash equivalents			1,160,000
Line of Credit | Revolving Credit Facility
Debt Instrument [Line Items]
Line of credit facility amount outstanding			84,500,000
Line of Credit | Letter of Credit
Debt Instrument [Line Items]
Line of credit facility amount outstanding			$ 3,792,000

Other Non-current Liabilities -

Other Non-current Liabilities - Components of Other Non-current Liabilities (Details) - USD ($) $ in Thousands	Jul. 01, 2018	Apr. 01, 2018	Dec. 31, 2017	Oct. 01, 2017	Jul. 02, 2017
Other Liabilities Disclosure [Abstract]
Capital lease obligations, less current portion	$ 4				$ 167
Non-current employee compensation	1,078				0
Non-current income tax payable	138				0
Total other non-current liabilities	$ 1,220	$ 5,896	$ 6,060	$ 6,273	$ 167

Income Taxes - Narrative (Detai

Income Taxes - Narrative (Details) - USD ($) $ in Thousands	3 Months Ended		12 Months Ended
	Jul. 01, 2018	Dec. 31, 2017	Jul. 01, 2018	Jul. 02, 2017	Jul. 03, 2016	Jun. 30, 2015
Income Tax Contingency [Line Items]
Federal income tax rate			28.00%	35.00%	35.00%
Deferred tax asset impact from tax cut	$ 9,040	$ 10,100
Repatriation of earnings	157	$ 400	$ 157
Repatriation of earnings noncurrent	138		138
State operating loss carryforwards	214		214
Other deferred tax assets	22,645		22,645	$ 29,713
Uncertain tax positions	442		442	$ 52	$ 74	$ 0
Canada
Income Tax Contingency [Line Items]
Foreign operating loss carryforwards	869		869
Foreign Tax Authority
Income Tax Contingency [Line Items]
Other deferred tax assets	$ 1,305		$ 1,305

Income Taxes - Income (loss) be

Income Taxes - Income (loss) before income taxes by country (Details) - USD ($) $ in Thousands	12 Months Ended
	Jul. 01, 2018	Jul. 02, 2017	Jul. 03, 2016
Income (loss) before income taxes by Country
Income (loss) before income taxes, Domestic	$ 2,178	$ 2,377	$ (56,184)
Income (loss) before income taxes	3,158	3,244	(55,499)
Vietnam
Income (loss) before income taxes by Country
Income (loss) before income taxes, Foreign	1,143	1,124	364
Canada
Income (loss) before income taxes by Country
Income (loss) before income taxes, Foreign	$ (163)	$ (257)	$ 321

Income Taxes - Components of pr

Income Taxes - Components of provision for income taxes (Details) - USD ($) $ in Thousands	3 Months Ended			6 Months Ended	9 Months Ended	12 Months Ended
	Apr. 01, 2018	Dec. 31, 2017	Oct. 01, 2017	Dec. 31, 2017	Apr. 01, 2018	Jul. 01, 2018	Jul. 02, 2017	Jul. 03, 2016
Current:
United States						$ 3,647	$ 1,050	$ 544
State and local						338	135	672
Provision for income taxes current						4,165	1,297	1,346
Deferred:
United States						6,492	60	(16,133)
State and local						(494)	602	(2,562)
Provision for income taxes deferred						7,247	630	(18,562)
Total components of provision for income taxes	$ 813	$ 11,703	$ (1,068)	$ 10,635	$ 11,448	11,412	1,927	(17,216)
Vietnam
Current:
Foreign						180	112	130
Deferred:
Foreign						0	0	(8)
Canada
Current:
Foreign						0	0	0
Deferred:
Foreign						$ 1,249	$ (32)	$ 141

Income Taxes - Effective income

Income Taxes - Effective income tax rate reconciliation to statutory income tax rate (Details)	12 Months Ended
	Jul. 01, 2018	Jul. 02, 2017	Jul. 03, 2016
Effective Income Tax Rate Reconciliation to Statutory Income Tax Rate
Statutory U.S. federal income tax rate	28.00%	35.00%	35.00%
Significant increases (reductions) resulting from:
Repatriation transition tax	5.00%	0.00%	0.00%
Effects of rate change under the Tax Act	286.20%	0.00%	0.00%
Changes in valuation allowance	41.40%	(8.10%)	0.00%
Expiration of capital loss	0.00%	8.10%	0.00%
Domestic production activities deduction	(3.30%)	(2.90%)	0.30%
Goodwill impairment	0.00%	0.00%	(8.30%)
Foreign tax rate differences	(4.50%)	(4.90%)	0.20%
State and local income taxes, net of federal benefit	(4.40%)	14.50%	2.70%
Research and development tax credit	(0.00%)	(2.40%)	1.40%
Income tax examinations and changes in tax reserves	12.40%	(2.20%)	(0.30%)
Provision to return true-up	(0.50%)	18.20%	0.00%
Other	1.10%	4.10%	0.00%
Effective income tax rate	361.40%	59.40%	31.00%

Income Taxes - Components of de

Income Taxes - Components of deferred tax assets and liabilities (Details) - USD ($) $ in Thousands	Jul. 01, 2018	Jul. 02, 2017
Deferred tax assets:
Goodwill	$ 8,526	$ 15,118
Environmental remediation	952	1,677
Inventories	4,072	3,788
Employment and compensation accruals	1,914	1,287
State tax carryovers	214	212
Canadian tax carryovers	869	898
Pension asset	173	313
Intangible assets	3,630	3,881
Other	2,295	2,539
Deferred tax assets	22,645	29,713
Less valuation allowance	(1,305)	0
Deferred tax assets, net of allowances	21,340	29,713
Deferred tax liabilities:
Property, plant and equipment	(2,823)	(3,091)
Other	(871)	(1,729)
Deferred tax liabilities	(3,694)	(4,820)
Net deferred tax assets	$ 17,646	$ 24,893

Income Taxes - Activity in the

Income Taxes - Activity in the reserve for uncertain tax account (Details) - USD ($) $ in Thousands	12 Months Ended
	Jul. 01, 2018	Jul. 02, 2017	Jul. 03, 2016
Reconciliation of Unrecognized Tax Benefits, Excluding Amounts Pertaining to Examined Tax Returns [Roll Forward]
Balance at the beginning of period	$ 52	$ 74	$ 0
Increase related to prior year tax positions	390	52	74
Settlements	0	(74)	0
Balance at the end of period	$ 442	$ 52	$ 74

Employee Retirement Benefit P63

Employee Retirement Benefit Plans - Narrative (Details) shares in Thousands, $ in Thousands	12 Months Ended
	Jul. 01, 2018USD ($)employeeshares	Jul. 02, 2017USD ($)	Jul. 03, 2016USD ($)
Defined Benefit and Defined Contribution Pension Plans Disclosure [Abstract]
Number of employees and retirees covered by a defined benefit pension plan | employee	257
Net actuarial loss	$ 1,581	$ 1,987
Amortized accumulated other comprehensive loss, pre-tax	$ 124
Participants maximum percentage contribution of compensation to company's defined contribution plan	100.00%
Company's matching contributions of participant's basic contribution	50.00%	50.00%	50.00%
Participants maximum percentage of eligible compensation contribution for company's match	6.00%	6.00%	6.00%
Number of shares held in the Company's 401 (k) plan (in shares) | shares	74,289
Company's matching contributions and administrative expenses	$ 1,409	$ 1,429	$ 1,475

Employee Retirement Benefit P64

Employee Retirement Benefit Plans - Components of net periodic pension expense (Details) - USD ($) $ in Thousands	12 Months Ended
	Jul. 01, 2018	Jul. 02, 2017	Jul. 03, 2016
Defined Benefit and Defined Contribution Pension Plans Disclosure [Abstract]
Interest cost	$ 250	$ 271	$ 336
Expected return on plan assets	(384)	(416)	(524)
Amortization of unrecognized net actuarial loss	159	218	153
Net periodic income cost	25	73	(35)
Pro rata recognition of lump-sum settlements	184	240	333
Total periodic pension expense	$ 209	$ 313	$ 298

Employee Retirement Benefit P65

Employee Retirement Benefit Plans - Weighted average assumptions used to determine benefit obligations and net periodic benefit cost (Details)	12 Months Ended
	Jul. 01, 2018	Jul. 02, 2017	Jul. 03, 2016
Defined Benefit and Defined Contribution Pension Plans Disclosure [Abstract]
Benefit Obligation, Discount rate	4.12%	3.85%	3.70%
Benefit Cost, Discount rate	3.85%	3.70%	4.45%
Rate of compensation increase	0.00%	0.00%	0.00%
Expected long-term rate on plan assets	7.00%	7.00%	7.50%

Employee Retirement Benefit P66

Employee Retirement Benefit Plans - Summary of changes in benefit obligations, plan assets and funded status of the plan (Details) - USD ($) $ in Thousands	12 Months Ended
	Jul. 01, 2018	Jul. 02, 2017	Jul. 03, 2016
Change in prepaid benefit cost:
Prepaid benefit cost at beginning of fiscal year	$ 1,100	$ 1,413
Net periodic benefit cost for fiscal year	(209)	(313)
Prepaid benefit cost at end of fiscal year	891	1,100	$ 1,413
Change in projected benefit obligation:
Projected benefit obligation at beginning of fiscal year	6,889	7,903
Interest cost	250	271	336
Actuarial experience and changes in assumptions	(70)	(91)
Benefits paid	(363)	(362)
Settlements	(699)	(832)
Projected benefit obligation at end of fiscal year	6,007	6,889	7,903
Change in plan assets:
Fair value of plan assets at beginning of fiscal year	6,001	6,627
Actual return on plan assets	378	568
Benefits paid	(363)	(362)
Settlements	(699)	(832)
Fair value of plan assets at end of fiscal year	5,317	6,001	$ 6,627
Amounts recognized in the Consolidated Balance Sheets:
Pension liability — non-current portion	(690)	(888)
Funded status — total balance sheet liability	$ (690)	$ (888)

Employee Retirement Benefit P67

Employee Retirement Benefit Plans - Pension related amounts recognized in other comprehensive income (loss), excluding tax effects (Details) - USD ($) $ in Thousands	12 Months Ended
	Jul. 01, 2018	Jul. 02, 2017	Jul. 03, 2016
Defined Benefit and Defined Contribution Pension Plans Disclosure [Abstract]
Amortization of unrecognized net actuarial loss	$ 159	$ 218	$ 153
Pro rata recognition of lump-sum settlements	184	240	333
Net actuarial gain (loss)	63	244	(1,040)
Total recognized in other comprehensive income (loss)	$ 406	$ 702	$ (554)

Employee Retirement Benefit P68

Employee Retirement Benefit Plans - Expected benefit payments for the defined benefit pension plan (Details) - Pension plan $ in Thousands	Jul. 01, 2018USD ($)
Defined Benefit Plan Disclosure [Line Items]
2,019	$ 602
2,020	599
2,021	569
2,022	542
2,023	516
2024 – 2028	2,153
Total	$ 4,981

Employee Retirement Benefit P69

Employee Retirement Benefit Plans - Summary of pension plan asset allocations (Details) - Pension plan	Jul. 01, 2018	Jul. 02, 2017
Defined Benefit Plan Disclosure [Line Items]
Weighted average allocation	100.00%	100.00%
Equity securities
Defined Benefit Plan Disclosure [Line Items]
Weighted average allocation	60.00%	60.00%
Equity securities | Minimum
Defined Benefit Plan Disclosure [Line Items]
Target plan asset allocation, minimum	40.00%	40.00%
Equity securities | Maximum
Defined Benefit Plan Disclosure [Line Items]
Target plan asset allocation, minimum	70.00%	70.00%
Fixed income (debt) securities
Defined Benefit Plan Disclosure [Line Items]
Weighted average allocation	37.00%	36.00%
Fixed income (debt) securities | Minimum
Defined Benefit Plan Disclosure [Line Items]
Target plan asset allocation, minimum	30.00%	30.00%
Fixed income (debt) securities | Maximum
Defined Benefit Plan Disclosure [Line Items]
Target plan asset allocation, minimum	60.00%	60.00%
Cash and cash equivalents
Defined Benefit Plan Disclosure [Line Items]
Weighted average allocation	3.00%	4.00%
Cash and cash equivalents | Minimum
Defined Benefit Plan Disclosure [Line Items]
Target plan asset allocation, minimum	0.00%	0.00%
Cash and cash equivalents | Maximum
Defined Benefit Plan Disclosure [Line Items]
Target plan asset allocation, minimum	10.00%	10.00%

Employee Retirement Benefit P70

Employee Retirement Benefit Plans - Estimated fair value of plan assets by asset class (Details) - USD ($) $ in Thousands	Jul. 01, 2018	Jul. 02, 2017	Jul. 03, 2016
Asset Class:
Total assets measured at fair value	$ 5,317	$ 6,001	$ 6,627
Pension plan | Level 1
Asset Class:
Total assets measured at fair value	5,317	6,001
Pension plan | Level 1 | Directly held corporate stock — Large Cap
Asset Class:
Total assets measured at fair value	688	599
Pension plan | Level 1 | Registered investment companies — Large Cap
Asset Class:
Total assets measured at fair value	2,199	2,752
Pension plan | Level 1 | Registered investment companies — Mid-Cap Growth
Asset Class:
Total assets measured at fair value	0	0
Pension plan | Level 1 | Registered investment companies — Small-Cap
Asset Class:
Total assets measured at fair value	98	85
Pension plan | Level 1 | Registered investment companies — International
Asset Class:
Total assets measured at fair value	188	169
Pension plan | Level 1 | Registered investment companies — Intermediate Bond
Asset Class:
Total assets measured at fair value	1,992	2,181
Pension plan | Level 1 | Cash and cash equivalents
Asset Class:
Total assets measured at fair value	$ 152	$ 215

Commitments and Contingencies -

Commitments and Contingencies - Future minimum annual lease payments (Details) $ in Thousands	Jul. 01, 2018USD ($)
Future minimum annual lease payments
2,019	$ 2,759
2,020	2,670
2,021	2,001
2,022	1,682
2,023	1,058
Thereafter	2,131
Total	$ 12,301

Commitments and Contingencies72

Commitments and Contingencies - Narrative (Details) $ in Thousands	1 Months Ended	3 Months Ended		12 Months Ended
	Aug. 31, 2018USD ($)	Jul. 01, 2018USD ($)	Dec. 31, 2017USD ($)	Jul. 01, 2018USD ($)claim	Jul. 02, 2017USD ($)	Jul. 03, 2016USD ($)	Jun. 30, 2003USD ($)	Oct. 03, 2016USD ($)
Loss Contingencies [Line Items]
Rent expense				$ 3,159	$ 2,645	$ 3,573
Contingent rent expense				271	275	250
Loss accrual		$ 5,508		5,508	6,036
Amount of financial liability included in other accrued expenses of current liability		642		642	568
Income tax expense related to tax law changes				9,197
Goodwill write-down				0	0	$ 64,174
Percentage of certain future environmental expenses over the threshold reimbursed							37.50%
Certain future environmental expenses threshold amount whose excess in percentage reimbursed							$ 8,400
Expended amount		7,643		7,643
Environmental remediation - indemnification		1,606		1,606	$ 1,606
Estimated additional possible future environmental remediation costs		2,305		$ 2,305
Period for reimbursement before income taxes				12 years
Environmental remediation, expected reimbursements from department of energy		1,441		$ 1,441
Federal Securities Class Actions Regarding Merger with Ultra
Loss Contingencies [Line Items]
Number of class actions brought on | claim				4
Settlement amount			$ 200
Personal Injury Claim
Loss Contingencies [Line Items]
Legal fees				$ 594
Personal Injury Claim | Subsequent Event
Loss Contingencies [Line Items]
Settlement amount	$ 5,500
Settlement costs in excess of insurance coverage	500
Insurance coverage	5,000
Insurance deductibles	$ 500
Matters With Hunter Technology Corporation
Loss Contingencies [Line Items]
Settlement amount		448
Legal fees				115
Increase in liability		500
Standby Letters of Credit
Loss Contingencies [Line Items]
Line of credit facility amount outstanding		$ 2,500		$ 2,500				$ 3,114

Stock-Based Compensation - Narr

Stock-Based Compensation - Narrative (Details) - $ / shares	12 Months Ended
	Jul. 01, 2018	Jul. 02, 2017	Jul. 03, 2016
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Exercise prices (in dollars per share)	$ 24.21	$ 24.29	$ 24.11
Contractual life for options outstanding	6 years 10 months 24 days
Number of options exercisable (in shares)	47,625
Weighted average exercise price (in dollars per share)	$ 24.52
Contractual life for exercisable options	6 years 10 months
Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Exercise prices (in dollars per share)	$ 22.09
Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Exercise prices (in dollars per share)	$ 26.86
2010 Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period	4 years
Term of plan	10 years
Shares authorized (in shares)	1,000,000
Shares available for award (in shares)	531,229

Stock-Based Compensation - Stoc

Stock-Based Compensation - Stock-based compensation expense by type of share-based award (Details) - USD ($) $ in Thousands	12 Months Ended
	Jul. 01, 2018	Jul. 02, 2017	Jul. 03, 2016
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total stock-based compensation	$ (285)	$ 1,463	$ 289
Fair value expense of stock option awards
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total stock-based compensation	30	154	286
Restricted stock units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total stock-based compensation	(315)	1,422	273
Restricted stock and unrestricted stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total stock-based compensation	$ 0	$ (113)	$ (270)

Stock-Based Compensation - Unre

Stock-Based Compensation - Unrecognized compensation cost (Details) $ in Thousands	12 Months Ended
	Jul. 01, 2018USD ($)
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total Remaining Unrecognized Compensation Cost	$ 339
Fair value expense of stock option awards, Weighted Average Remaining Required Service Period	6 years 10 months 24 days
Weighted Average Remaining Required Service Period (in years)	1 year 4 months 24 days
Fair value expense of stock option awards
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Fair value expense of stock option awards, Total Remaining Unrecognized Compensation Cost	$ 33
Fair value expense of stock option awards, Weighted Average Remaining Required Service Period	1 month 6 days
Restricted stock units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Restricted stock units, Total Remaining Unrecognized Compensation Cost	$ 306
Restricted stock units, Weighted Average Remaining Required Service Period	1 year 3 months 18 days

Stock-Based Compensation - Summ

Stock-Based Compensation - Summary of activities related to company's stock options granted (Details) - $ / shares	12 Months Ended
	Jul. 01, 2018	Jul. 02, 2017
Number of Options
Number of options, outstanding, beginning balance (in shares)	100,022	115,415
Number of options, Forfeited (in shares)	(21,773)	(15,393)
Number of options, outstanding, ending balance (in shares)	78,249	100,022
Weighted-Average Exercise Price
Weighted average exercise price, outstanding, beginning balance (in dollars per share)	$ 24.29	$ 24.11
Weighted average exercise price, Forfeited (in dollars per share)	24.60	25.05
Weighted average exercise price, outstanding, ending balance (in dollars per share)	$ 24.21	$ 24.29

Stock-Based Compensation - Shar

Stock-Based Compensation - Shares granted under long-term incentive plans restricted stock units (Details) - Restricted stock units - $ / shares	12 Months Ended
	Jul. 01, 2018	Jul. 02, 2017
Shares
Restricted stock, beginning balance (in shares)	128,134	79,274
Restricted stock units, granted (in shares)		79,889
Restricted stock units, forfeited (in shares)	(32,448)	(6,029)
Restricted stock units, vested (in shares)		(25,000)
Restricted stock, ending balance (in shares)	95,686	128,134
Weighted Average Fair Value
Restricted stock, weighted average grant date fair value, beginning balance (in dollars per share)	$ 24.36	$ 24.25
Restricted stock units, granted, weighted average grant date fair value (in dollars per share)		23.63
Restricted stock units, forfeited, weighted average grant date fair value (in dollars per share)	24.46	24.10
Restricted stock units, vested, weighted average grant date fair value (in dollars per share)		21.72
Restricted stock, weighted average grant date fair value, ending balance (in dollars per share)	$ 24.33	$ 24.36

Stock-Based Compensation - Sh78

Stock-Based Compensation - Shares granted under long-term incentive plans restricted stock (Details) - Restricted stock and unrestricted stock - $ / shares	12 Months Ended
	Jul. 01, 2018	Jul. 02, 2017
Shares
Restricted stock, beginning balance (in shares)	25,912	52,651
Restricted stock, forfeited (in shares)	(25,912)	(26,739)
Restricted stock, ending balance (in shares)	0	25,912
Weighted Average Fair Value
Restricted stock, weighted average grant date fair value, beginning balance (in dollars per share)	$ 22.14	$ 16.72
Restricted stock, forfeited, weighted average grant date fair value (in dollars per share)	22.14	11.48
Restricted stock, weighted average grant date fair value, ending balance (in dollars per share)	$ 0	$ 22.14

Earnings (loss) Per Share Dat79

Earnings (loss) Per Share Data - Earnings per share (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended								6 Months Ended	9 Months Ended	12 Months Ended
	Jul. 01, 2018	Apr. 01, 2018	Dec. 31, 2017	Oct. 01, 2017	Jul. 02, 2017	Apr. 02, 2017	Jan. 01, 2017	Oct. 02, 2016	Dec. 31, 2017	Apr. 01, 2018	Jul. 01, 2018	Jul. 02, 2017	Jul. 03, 2016
Earnings Per Share [Abstract]
Net income (loss)	$ (278)	$ 2,092	$ (8,084)	$ (1,984)	$ 1,687	$ 429	$ (907)	$ 108	$ (10,068)	$ (7,976)	$ (8,254)	$ 1,317	$ (38,283)
Less net income (loss) allocated to contingently issuable participating securities											0	(4)	0
Net income (loss) available to common shareholders											$ (8,254)	$ 1,313	$ (38,283)
Weighted average shares outstanding - Basic (in shares)											9,834,723	9,812,248	9,786,315
Dilutive effect of stock options (in shares)											0	25	0
Weighted average shares outstanding - Diluted (in shares)											9,834,723	9,812,273	9,786,315
Net income per share:
Basic (in dollars per share)	$ (0.03)	$ 0.21	$ (0.82)	$ (0.20)	$ 0.17	$ 0.04	$ (0.09)	$ 0.01	$ (1.02)	$ (0.81)	$ (0.84)	$ 0.13	$ (3.91)
Diluted (in dollars per share)	$ (0.03)	$ 0.21	$ (0.82)	$ (0.20)	$ 0.17	$ 0.04	$ (0.09)	$ 0.01			$ (0.84)	$ 0.13	$ (3.91)

Earnings (loss) Per Share Dat80

Earnings (loss) Per Share Data - Narrative (Details) - shares	12 Months Ended
	Jul. 01, 2018	Jul. 02, 2017	Jul. 03, 2016
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Potential shares excluded from EPS computation (in shares)	92,260	101,814	136,301
Restricted stock and unrestricted stock
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Unvested restricted shares included in determining basic and diluted earnings (in shares)	5,481	30,083	87,574

Restructuring Activities (Detai

Restructuring Activities (Details) - USD ($) $ in Thousands	12 Months Ended
	Jul. 01, 2018	Jul. 02, 2017	Jul. 03, 2016
Restructuring and Related Activities [Abstract]
Restructuring expense	$ 0	$ 0	$ 2,206
Restructuring payments	$ 31	$ 90	$ 2,085

Business Segments (Details)

Business Segments (Details) $ in Thousands	3 Months Ended								6 Months Ended	9 Months Ended	12 Months Ended
	Jul. 01, 2018USD ($)	Apr. 01, 2018USD ($)	Dec. 31, 2017USD ($)	Oct. 01, 2017USD ($)	Jul. 02, 2017USD ($)	Apr. 02, 2017USD ($)	Jan. 01, 2017USD ($)	Oct. 02, 2016USD ($)	Dec. 31, 2017USD ($)	Apr. 01, 2018USD ($)	Jul. 01, 2018USD ($)segment	Jul. 02, 2017USD ($)segment	Jul. 03, 2016USD ($)segment
Segment Reporting [Abstract]
Number of reportable business segments | segment											2	2	2
Operating results and other financial information by segment
Net sales	$ 100,470	$ 93,938	$ 97,819	$ 82,763	$ 104,386	$ 95,410	$ 97,399	$ 100,367	$ 180,582	$ 274,520	$ 374,990	$ 397,562	$ 419,362
Gross profit	21,998	19,727	21,749	15,924	21,801	$ 16,915	$ 15,898	$ 17,285	37,673	57,400	79,398	71,899	80,148
Selling and administrative expenses (incl. depreciation)		13,253	14,074	15,205					29,279	42,532	58,137	54,110	55,151
Internal research and development expenses		307	669	572					1,241	1,548	2,745	1,670	2,344
Restructuring charges											0	0	2,206
Impairment of goodwill											0	0	64,174
Depreciation and amortization											13,192	14,392	15,675
Operating income (loss)		4,365	5,113	(1,776)					3,337	7,702	9,531	7,621	(51,789)
Capital expenditures											4,236	6,896	6,098
Total assets	232,002	$ 229,314	$ 216,894	$ 231,780	217,143				$ 216,894	$ 229,314	232,002	217,143
Manufacturing & Design Services
Operating results and other financial information by segment
Impairment of goodwill													64,174
Engineered Components & Products
Operating results and other financial information by segment
Impairment of goodwill													0
Operating Segments | Manufacturing & Design Services
Operating results and other financial information by segment
Net sales											235,985	260,514	282,076
Gross profit											27,178	31,441	34,788
Selling and administrative expenses (incl. depreciation)											22,808	23,123	23,813
Internal research and development expenses											0	0	0
Restructuring charges													2,206
Impairment of goodwill													64,174
Depreciation and amortization											8,793	10,300	11,826
Operating income (loss)											(2,103)	1,307	(61,813)
Capital expenditures											2,803	2,118	2,182
Total assets	147,860				142,513						147,860	142,513
Operating Segments | Engineered Components & Products
Operating results and other financial information by segment
Net sales											151,144	147,259	154,559
Gross profit											52,220	40,458	45,360
Selling and administrative expenses (incl. depreciation)											16,061	15,708	15,482
Internal research and development expenses											2,745	1,670	2,344
Restructuring charges													0
Impairment of goodwill													0
Depreciation and amortization											2,103	2,312	2,573
Operating income (loss)											32,102	21,593	25,880
Capital expenditures											690	1,203	1,244
Total assets	71,558				64,694						71,558	64,694
Unallocated
Operating results and other financial information by segment
Net sales											0	0	0
Gross profit											0	0	0
Selling and administrative expenses (incl. depreciation)											19,268	15,279	15,856
Internal research and development expenses											0	0	0
Restructuring charges													0
Impairment of goodwill													0
Depreciation and amortization											2,296	1,780	1,276
Operating income (loss)											(20,468)	(15,279)	(15,856)
Capital expenditures											743	3,575	2,672
Total assets	12,584				9,936						12,584	9,936
Eliminations
Operating results and other financial information by segment
Net sales											(12,139)	(10,211)	(17,273)
Gross profit											0	0	0
Selling and administrative expenses (incl. depreciation)											0	0	0
Internal research and development expenses											0	0	0
Restructuring charges													0
Impairment of goodwill													0
Depreciation and amortization											0	0	0
Operating income (loss)											0	0	0
Capital expenditures											0	0	$ 0
Total assets	$ 0				$ 0						$ 0	$ 0

Business, Geographic and Sale83

Business, Geographic and Sales Concentration - Sales to individual customers in excess of 10% of total net sales (Details)	12 Months Ended
	Jul. 01, 2018	Jul. 02, 2017	Jul. 03, 2016
U.S. Navy
Business Geographic and Sales Concentration [Line Items]
Sales to individual customers in excess of 10% of total net sales	25.00%	23.00%	22.00%

Business, Geographic and Sale84

Business, Geographic and Sales Concentration - Narrative (Details) - USD ($) $ in Thousands	12 Months Ended
	Jul. 01, 2018	Jul. 02, 2017	Jul. 03, 2016
Business Geographic and Sales Concentration [Abstract]
Sale of ASW devices and related engineering contract service	$ 121,249	$ 114,354	$ 119,291
Percentage of ASW devices and related engineering contract services sales to total net sale	32.00%	29.00%	28.00%

Business, Geographic and Sale85

Business, Geographic and Sales Concentration - Net sales made to customers by country (Details) - USD ($) $ in Thousands	3 Months Ended								6 Months Ended	9 Months Ended	12 Months Ended
	Jul. 01, 2018	Apr. 01, 2018	Dec. 31, 2017	Oct. 01, 2017	Jul. 02, 2017	Apr. 02, 2017	Jan. 01, 2017	Oct. 02, 2016	Dec. 31, 2017	Apr. 01, 2018	Jul. 01, 2018	Jul. 02, 2017	Jul. 03, 2016
Revenues from External Customers and Long-Lived Assets [Line Items]
Consolidated total	$ 100,470	$ 93,938	$ 97,819	$ 82,763	$ 104,386	$ 95,410	$ 97,399	$ 100,367	$ 180,582	$ 274,520	$ 374,990	$ 397,562	$ 419,362
United States
Revenues from External Customers and Long-Lived Assets [Line Items]
Consolidated total											328,495	325,370	369,127
Other foreign countries
Revenues from External Customers and Long-Lived Assets [Line Items]
Consolidated total											$ 46,495	$ 72,192	$ 50,235

Business, Geographic and Sale86

Business, Geographic and Sales Concentration - Capital expenditures net of accumulated depreciation by country (Details) - USD ($) $ in Thousands	Jul. 01, 2018	Apr. 01, 2018	Dec. 31, 2017	Oct. 01, 2017	Jul. 02, 2017
Revenues from External Customers and Long-Lived Assets [Line Items]
Consolidated total	$ 32,790	$ 33,760	$ 34,484	$ 33,374	$ 34,455
United States
Revenues from External Customers and Long-Lived Assets [Line Items]
Consolidated total	28,829				29,952
Canada
Revenues from External Customers and Long-Lived Assets [Line Items]
Consolidated total	20				27
Vietnam
Revenues from External Customers and Long-Lived Assets [Line Items]
Consolidated total	$ 3,941				$ 4,476

Quarterly Results of Operatio87

Quarterly Results of Operations (Unaudited) (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended								6 Months Ended	9 Months Ended	12 Months Ended
	Jul. 01, 2018	Apr. 01, 2018	Dec. 31, 2017	Oct. 01, 2017	Jul. 02, 2017	Apr. 02, 2017	Jan. 01, 2017	Oct. 02, 2016	Dec. 31, 2017	Apr. 01, 2018	Jul. 01, 2018	Jul. 02, 2017	Jul. 03, 2016
Quarterly Results of Operations
Net sales	$ 100,470	$ 93,938	$ 97,819	$ 82,763	$ 104,386	$ 95,410	$ 97,399	$ 100,367	$ 180,582	$ 274,520	$ 374,990	$ 397,562	$ 419,362
Gross profit	21,998	19,727	21,749	15,924	21,801	16,915	15,898	17,285	37,673	57,400	79,398	71,899	80,148
Net income (loss)	$ (278)	$ 2,092	$ (8,084)	$ (1,984)	$ 1,687	$ 429	$ (907)	$ 108	$ (10,068)	$ (7,976)	$ (8,254)	$ 1,317	$ (38,283)
Income per share - Basic (in dollars per share)	$ (0.03)	$ 0.21	$ (0.82)	$ (0.20)	$ 0.17	$ 0.04	$ (0.09)	$ 0.01	$ (1.02)	$ (0.81)	$ (0.84)	$ 0.13	$ (3.91)
Income per share - Diluted (in dollars per share)	$ (0.03)	$ 0.21	$ (0.82)	$ (0.20)	$ 0.17	$ 0.04	$ (0.09)	$ 0.01			$ (0.84)	$ 0.13	$ (3.91)

VALUATION AND QUALIFYING ACCO88

VALUATION AND QUALIFYING ACCOUNTS (Details) - Allowance for losses on accounts receivable - USD ($) $ in Thousands	12 Months Ended
	Jul. 01, 2018	Jul. 02, 2017	Jul. 03, 2016
Movement in Valuation Allowances and Reserves [Roll Forward]
Balance at Beginning of Period	$ 429	$ 407	$ 173
Additions Charged to Costs and Expenses	(13)	206	583
Write-Offs/ Dispositions	(247)	(184)	(349)
Balance at End of Period	$ 169	$ 429	$ 407