Sparton (SPA) 10-Q/A 10 Oct 18 2018 Q3 Quarterly report (amended) Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Apr. 01, 2018	May 04, 2018
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-Q/A
Document Period End Date	Apr. 1, 2018
Document Fiscal Year Focus	2,018
Document Fiscal Period Focus	Q3
Amendment Flag	true
Entity Common Stock, Shares Outstanding		9,834,723
Amendment Description	Restatement of Inventory and Cost of Goods Solda amounts due error in implementation of Enterprise Resource Planning (ERP) system.

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Apr. 01, 2018	Jul. 02, 2017
Current Assets:
Cash and cash equivalents	$ 792	$ 988
Accounts receivable, net of allowance for doubtful accounts of $374 and $407, respectively	65,730	45,347
Inventories and cost of contracts in progress, net	70,155	60,248
Prepaid expenses and other current assets	3,639	3,851
Total current assets	140,316	110,434
Property, plant and equipment, net	33,760	34,455
Goodwill	12,663	12,663
Other intangible assets, net	22,827	28,445
Deferred income taxes	14,760	24,893
Other non-current assets	4,988	6,253
Total assets	229,314	217,143
Current Liabilities:
Accounts payable	28,401	27,672
Accrued salaries	9,662	11,453
Accrued health benefits	1,207	1,150
Performance based payments on customer contracts	0	1,749
Current portion of capital lease obligations	218	269
Other accrued expenses	12,924	11,959
Total current liabilities	52,412	54,252
Credit facility	96,800	74,500
Capital lease obligations, less current portion	17	167
Environmental remediation	5,092	5,468
Pension liability	787	888
Total liabilities	155,108	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	18,112	17,851
Retained earnings	44,991	52,967
Accumulated other comprehensive loss	(1,190)	(1,276)
Total shareholders’ equity	74,206	81,868
Total liabilities and shareholders’ equity	$ 229,314	$ 217,143

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($) $ in Thousands	Apr. 01, 2018	Jul. 02, 2017
Statement of Financial Position [Abstract]
Accounts receivable, allowance for doubtful accounts	$ 374	$ 407
Preferred stock, shares authorized	200,000	200,000
Preferred stock, shares issued	0	0
Common stock, par value (usd per share)	$ 1.25	$ 1.25
Common stock, shares authorized	15,000,000	15,000,000
Common stock, shares issued	9,834,723	9,860,635
Common stock, shares outstanding	9,834,723	9,860,635

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS (UNAUDITED) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Apr. 01, 2018	Apr. 02, 2017	Apr. 01, 2018	Apr. 02, 2017
Income Statement [Abstract]
Net sales	$ 93,938	$ 95,410	$ 274,520	$ 293,176
Cost of goods sold	74,211	78,495	217,120	243,078
Gross profit	19,727	16,915	57,400	50,098
Operating expense:
Selling and administrative expenses	13,253	12,862	42,532	39,198
Internal research and development expenses	307	424	1,548	1,308
Amortization of intangible assets	1,802	2,099	5,618	6,509
Total operating expense	15,362	15,385	49,698	47,015
Operating income	4,365	1,530	7,702	3,083
Other income (expense)
Interest expense, net	(1,460)	(1,075)	(4,233)	(3,327)
Other, net	0	20	3	29
Total other expense, net	(1,460)	(1,055)	(4,230)	(3,298)
Income (loss) before income taxes	2,905	475	3,472	(215)
Income taxes	813	46	11,448	155
Net income (loss)	$ 2,092	$ 429	$ (7,976)	$ (370)
Income (loss) per share of common stock:
Basic (in dollars per share)	$ 0.21	$ 0.04	$ (0.81)	$ (0.04)
Diluted (in dollars per share)	$ 0.21	$ 0.04	$ (0.81)	$ (0.04)
Weighted average shares of common stock outstanding:
Basic (in shares)	9,834,723	9,818,789	9,834,723	9,804,908
Diluted (in shares)	9,834,723	9,818,789	9,834,723	9,804,908

CONSOLIDATED STATEMENTS OF COMP

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (LOSS) (UNAUDITED) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Apr. 01, 2018	Apr. 02, 2017	Apr. 01, 2018	Apr. 02, 2017
Statement of Comprehensive Income [Abstract]
Net loss	$ 2,092	$ 429	$ (7,976)	$ (370)
Other comprehensive income, net:
Pension amortization of unrecognized net actuarial loss, net of tax	29	55	86	145
Other comprehensive income, net	29	55	86	145
Comprehensive income (loss)	$ 2,121	$ 484	$ (7,890)	$ (225)

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS (UNAUDITED) - USD ($) $ in Thousands	9 Months Ended
	Apr. 01, 2018	Apr. 02, 2017
Cash Flows from Operating Activities:
Net loss	$ (7,976)	$ (370)
Adjustments to reconcile net loss to net cash provided by (used in) operating activities:
Depreciation	4,428	4,474
Amortization of intangible assets	5,618	6,509
Deferred income taxes	10,133	32
Stock-based compensation expense	229	825
Amortization of deferred financing costs	810	373
Loss (gain) on sale of property, plant and equipment, net	23	(13)
Changes in operating assets and liabilities:
Accounts receivable	(20,383)	(1,333)
Inventories and cost of contracts in progress	(9,907)	12,905
Prepaid expenses and other assets	855	1,440
Performance based payments on customer contracts	(1,749)	0
Accounts payable and accrued expenses	(431)	(9,336)
Net cash provided by (used in) operating activities	(18,350)	15,506
Cash Flows from Investing Activities:
Purchases of property, plant and equipment	(3,779)	(4,829)
Proceeds from sale of property, plant and equipment	23	17
Net cash used in investing activity	(3,756)	(4,812)
Cash Flows from Financing Activities:
Borrowings under credit facility	166,900	101,163
Repayments under credit facility	(144,600)	(110,747)
Payments under capital lease agreements	(201)	(195)
Payment of debt financing costs	(189)	(15)
Net cash provided by (used in) financing activities	21,910	(9,794)
Net increase (decrease) in cash and cash equivalents	(196)	900
Cash and cash equivalents at beginning of period	988	132
Cash and cash equivalents at end of period	792	1,032
Supplemental disclosure of cash flow information:
Cash paid for interest	3,255	2,532
Cash paid for income taxes	675	553
Supplemental disclosure of non-cash investing activities:
Machinery and equipment financed under capital leases	$ 0	$ 148

Business and Basis of Presentat

Business and Basis of Presentation	9 Months Ended
	Apr. 01, 2018
Accounting Policies [Abstract]
Business and Basis of Presentation	Business and Basis of Presentation The accompanying unaudited consolidated financial statements have been prepared in accordance with generally accepted accounting principles for interim financial information and with the instructions to Form 10-Q and Article 10 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by generally accepted accounting principles for complete financial statements. In the opinion of management, all adjustments (consisting of normal recurring accruals) considered necessary for a fair presentation have been included. Certain reclassifications of prior year amounts have been made to conform to the current year presentation. Subsequent events have been evaluated through the date these financial statements were issued. Additionally, the consolidated financial statements should be read in conjunction with Item 2, Management’s Discussion and Analysis of Financial Condition and Results of Operations, included in this Quarterly Report on Form 10-Q. Operating results for the quarter and three quarters ended April 1, 2018 are not necessarily indicative of the results that may be expected for the year ending July 1, 2018 . The consolidated balance sheet at July 2, 2017 has been derived from the audited financial statements at that date but does not include all of the information and footnotes required by accounting principles generally accepted in the United States ("GAAP") for complete financial statements. For further information, refer to the consolidated financial statements and footnotes thereto included in the Company’s Annual Report on Form 10-K for the fiscal year ended July 2, 2017 . 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 IDIQ production contracts. While no deadlines have been established nor funding decisions agreed upon, we believe the Navy would find it desirable if Sparton and Ultra were in a position to eliminate the use of the ERAPSCO joint venture for the sale of sonobuoys to the Navy by September, 2024, which is the end of the GFY19-GFY23 IDIQ contract. Due to the significance of the effort and expenditures required, there can be no assurance that Sparton, or both of the ERAPSCO joint venture partners, will be able to independently develop, produce and sell fully qualified sonobuoys by that time, or at an earlier date if so required by the Navy. The GFY19-GFY23 IDIQ contract is currently under evaluation and we anticipate that an award will be made by the Navy in GFY19 and that final delivery will be scheduled to occur in 2024. Additionally, we understand that there will be no impact on the existing GFY14-GFY18 IDIQ contract which provides for final delivery to occur in 2019. As a result of the termination of the Merger Agreement, the Company announced that it will 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. The Company is currently in active discussions with interested parties. There can be no assurance these discussions will result in the execution of a definitive agreement or the completion of a transaction. Restatement In connection with our year-end financial statement close process and related preparation of our 2018 Form 10-K, misstatements were identified in our previously filed unaudited interim financial statements which required restatement. The restatement arose as a result of the implementation of the new 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 DCMA and the 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 DFAR. 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 its consolidation and financial reporting tool. As this reversal entry was reflected in the consolidation and financial reporting tool and not in the ERP system, the Company did not properly account for cost of goods sold as inventory was shipped, resulting in an understatement of inventory of $4,707 at April 1, 2018 and an overstatement of cost of goods sold of $2,051 and $4,707 for the three and nine months ended April 1, 2018, respectively. To correct this misstatement, as reflected in this 10-Q/A, the Company recognized additional net income of $1,477 and $3,295 for the three and nine months ended April 1, 2018, respectively. As a result, net income increased from $615 to $2,092 and net income per share increased from $0.06 to $0.21 for the three months ended April 1, 2018. For the nine months ended April 1, 2018, net loss was reduced from $(11,271) to $(7,976) and net loss per share was reduced from $(1.15) to $(0.81) . This restatement had no effect on net cash flows from operating, investing, or financing activities and only impacted the Company’s Engineered Components & Products reportable business segment.

Inventories and Cost of Contrac

Inventories and Cost of Contracts in Progress, net	9 Months Ended
	Apr. 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: April 1, July 2, (As Restated) Raw materials $ 56,398 $ 31,353 Work in process 18,146 19,098 Finished goods 9,730 18,338 Total inventory and cost of contracts in progress, gross 84,274 68,789 Inventory to which the U.S. government has title due to interim billings (14,119 ) (8,541 ) Total inventory and cost of contracts in progress, net $ 70,155 $ 60,248

Property, Plant and Equipment,

Property, Plant and Equipment, net	9 Months Ended
	Apr. 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: April 1, July 2, Land and land improvements $ 1,439 $ 1,439 Buildings and building improvements 28,082 28,121 Machinery and equipment 51,968 46,502 Construction in progress 2,487 4,463 Total property, plant and equipment 83,976 80,525 Less accumulated depreciation (50,216 ) (46,070 ) Total property, plant and equipment, net $ 33,760 $ 34,455

Other Intangible Assets

Other Intangible Assets	9 Months Ended
	Apr. 01, 2018
Goodwill and Intangible Assets Disclosure [Abstract]
Other Intangible Assets	Other Intangible Assets The components of other intangible assets, net consist of the following: Net Carrying Value at Amortization Net Carrying Value at Non-compete agreements $ 1,345 $ (505 ) $ 840 Customer relationships 25,377 (4,841 ) 20,536 Trademarks/Tradenames 1,221 (121 ) 1,100 Unpatented technology and patents 502 (151 ) 351 $ 28,445 $ (5,618 ) $ 22,827

Debt

Debt	9 Months Ended
	Apr. 01, 2018
Debt Disclosure [Abstract]
Debt	Debt 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 April 13, 2015 , June 27, 2016 and again on June 30, 2017 . As of April 1, 2018, the Credit Agreement permitted the Company to borrow up to $125,000 . The facility is secured by substantially all assets of the Company and its subsidiaries and expires on September 11, 2019 . As of April 1, 2018 , the Company had $24,035 available under the facility, reflecting borrowings under the facility of $96,800 , outstanding letters of credit of $3,930 and capital leases of $235 . As of April 1, 2018, 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 1.00% to 3.75% , or at the bank’s base rate, as defined, plus 0.00% to 2.75% , 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 ranging from 0.20% to 0.50% , based on the Company’s Total Funded Debt/EBITDA Ratio, as defined. 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 4.53% at April 1, 2018 . 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 fiscal quarters 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% . As a condition of the Credit Facility, the Company is subject to certain customary covenants, which had been met or waived at April 1, 2018 .

Income Taxes

Income Taxes	9 Months Ended
	Apr. 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 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 year basis, the Tax Act requires the use of a full-year blended income tax rate based on the 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 , as well as other factors discussed below, the Company estimated its annual effective income tax rate for fiscal year 2018 will be approximately 28% , exclusive of any discrete 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 unrepatriated earnings and profits of foreign subsidiaries. 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 for a one-year measurement period. The ultimate impact of the Tax Act may differ from the provisional amounts the Company has 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 calendar year 2018, as the tax return for fiscal year 2018 is being finalized. During the second quarter of fiscal year 2018 , the Company recognized the impacts of the Tax Act as discrete income tax events. Additionally, the Company recognized a discrete income tax benefit of $118 during the second quarter of fiscal year 2018 as a result of the filing of the fiscal year 2017 tax return as well as amending certain tax returns from earlier tax years. The Company recognized a discrete income tax benefit of $121 during the third quarter of fiscal year 2017 related to the conclusion of a state tax audit and a discrete income tax expense of $350 in the second quarter of fiscal year 2017 related to its Vietnam subsidiary. The Company's effective income tax rate for interim periods was determined based on the Company's estimated annual effective tax rate for the applicable year using the federal statutory income tax rate, permanent tax differences, foreign income taxes and state income taxes, as well as the impact of federal, foreign and state tax deductions and credits. Excluding the discrete tax events described above, the Company's estimated annual effective income tax rate for the fiscal years 2018 and 2017 was determined to be approximately 28% and 35% , respectively.

Defined Benefit Pension Plan

Defined Benefit Pension Plan	9 Months Ended
	Apr. 01, 2018
Retirement Benefits [Abstract]
Defined Benefit Pension Plan	Defined Benefit Pension Plan The Company has a frozen defined benefit pension plan. The Company recorded net periodic pension expense of $6 and $18 for the third quarter of fiscal years 2018 and 2017 , respectively. Net periodic pension expense was $19 and $55 for the first three quarters of fiscal years 2018 and 2017 , respectively. No contributions were made to the pension plan during either of the first three quarters of fiscal years 2018 and 2017 .

Commitments and Contingencies

Commitments and Contingencies	9 Months Ended
	Apr. 01, 2018
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Commitments and Contingencies The Company is a party to an environmental remediation matter in Albuquerque, New Mexico ("Coors Road"). As of April 1, 2018 and July 2, 2017 , Sparton had accrued $5,659 and $6,036 respectively, as its estimate of the remaining minimum future discounted financial liability regarding this matter, of which $567 and $568 , respectively, was classified as a current liability and included on the balance sheets in other accrued expenses. As of April 1, 2018 and July 2, 2017 , the Company had accrued $1,606 , in relation to expected reimbursements from the Department of Energy, which are included in other non-current assets on the balance sheets and are considered collectible. On October 3, 2016, the Company established the Sparton Corporation Standby Financial Assurance Trust and issued a standby letter of credit in the amount of $3,114 related to the Coors Road environmental remediation liability. The trust was established to meet the United States Environmental Protection Agency’s financial assurance requirements. As a result of the goodwill write-off of $64,174 in fiscal year 2016, the Company was not in compliance with these requirements as of the end of fiscal year 2016. As of the end of fiscal year 2017, the Company was again in compliance with these requirements and during the second quarter of fiscal year 2018, the Company dissolved the trust and canceled the letter of credit. See the Company’s Annual Report on Form 10-K for the fiscal year ended July 2, 2017 for further information regarding the Company's environmental matters. 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 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 on the amount of attorneys’ fees, and $200 was paid to plaintiffs’ counsel. In addition, 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 seeks 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 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 also a party to a dispute regarding a health claim by a former employee of one of the Company’s former businesses and her children. The plaintiffs are seeking money 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. The Company has insurance covering this matter, subject to normal reservation of rights by the insurance company, and believes that a settlement, if any, would likely be within the Company’s coverage. During the third quarter of fiscal 2018, the Company accrued $635 for potential insurance deductibles and legal fees associated with this claim. The Company is not currently a party to any other 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. The Company is subject to audits by certain federal government agencies, including the Defense Contract Audit Agency and the Defense Contract Management Agency. The agencies 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. From time to time, the Company is notified of claims related to noncompliance arising from the audits performed by agencies. Such claims have historically been subject to actions of remediation and/or financial claims that are typically subject to negotiated settlements. The Company believes that it has appropriate reserves established for outstanding issues and is not aware of any issues of noncompliance that would have a material effect on the Company’s financial position or results of operations.

Stock-Based Compensation

Stock-Based Compensation	9 Months Ended
	Apr. 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 to offer 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 under the Sparton Corporation 2010 Long-Term Incentive Plan (the “2010 Plan”). The following table shows stock-based compensation expense by type of share-based award included in the consolidated statements of income: For the Third Quarter of Fiscal Years For the First Three Quarters of Fiscal Years 2018 2017 2018 2017 Fair value expense of stock option awards $ 5 $ 48 $ 49 $ 145 Restricted stock units 2 447 180 1,251 Restricted and unrestricted stock — (947 ) — (571 ) Total stock-based compensation expense $ 7 $ (452 ) $ 229 $ 825 The following is a summary of activity for the first three quarters of fiscal year 2018 related to the 2010 Plan: Stock Options Restricted stock units Restricted shares Outstanding at July 2, 2017 100,022 128,134 25,912 Granted — — — Forfeited (12,647 ) (19,632 ) (25,912 ) Outstanding at April 1, 2018 87,375 108,502 — As of April 1, 2018 , 51,288 stock options were exercisable, of which 23,138 vested in the first two quarters of fiscal year 2018 . No stock options vested during the third quarter of fiscal year 2018.

Earnings Per Share Data

Earnings Per Share Data	9 Months Ended
	Apr. 01, 2018
Earnings Per Share [Abstract]
Earnings Per Share Data	Earnings Per Share Data The following table sets forth the computation of basic and diluted net loss per share: For the Third Quarter of Fiscal Years For the First Three Quarters of Fiscal Years 2018 2017 2018 2017 (As Restated) (As Restated) Numerator: Net income (loss) $ 2,092 $ 429 $ (7,976 ) $ (370 ) Less net income allocated to contingently issuable participating securities — — — — Net income (loss) available to common shareholders $ 2,092 $ 429 $ (7,976 ) $ (370 ) Weighted average shares outstanding – Basic 9,834,723 9,818,789 9,834,723 9,804,908 Dilutive effect of stock options — — — — Weighted average shares outstanding – Diluted 9,834,723 9,818,789 9,834,723 9,804,908 Net income (loss) available to common shareholders per share: Basic $ 0.21 $ 0.04 $ (0.81 ) $ (0.04 ) Diluted $ 0.21 $ 0.04 $ (0.81 ) $ (0.04 ) Net income available to common shareholders was not reduced by allocated earnings associated with unvested restricted shares of 7,309 and 31,518 for the first three quarters of fiscal years 2018 and 2017 , respectively, as the unvested restricted shares did not participate in the net losses for these periods and 25,912 for the third quarter of fiscal year 2017 , as the impact was not material. There were no restricted shares outstanding during the third quarter of fiscal year 2018 . The computations of diluted income or loss per share excluded potential shares of common stock issuable upon exercise of stock options totaling 92,605 and 102,247 for the third quarters of fiscal years 2018 and 2017 , respectively, as they were anti-dilutive due to option exercise prices in excess of the average share prices and totaling 95,639 and 105,726 for the first three quarters of fiscal years 2018 and 2017 , respectively, as they were anti-dilutive due to the net losses for these periods. The computations of diluted income or loss per share also excluded potential shares of common stock issuable upon exercise of restricted stock units totaling 117,242 and 144,068 for the third quarters of fiscal years 2018 and 2017, respectively, and 123,324 and 134,123 for the first three quarters of fiscal years 2018 and 2017, respectively, as the shares were contingently issuable.

Business Segments

Business Segments	9 Months Ended
	Apr. 01, 2018
Segment Reporting [Abstract]
Business Segments	Business Segments The Company has identified two reportable segments; Manufacturing & Design Services ("MDS") and Engineered Components & Products ("ECP"). 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. The Company’s Chief Operating Decision Maker assesses segment performance and allocates resources to each segment individually. Operating results and certain other financial information about the Company’s two reportable segments for the third quarter and first three quarters of fiscal years 2018 and 2017 were as follows: For the Third Quarter of Fiscal Year 2018 MDS ECP Unallocated Eliminations Total (As Restated) (As Restated) Net sales $ 59,786 $ 37,199 $ — $ (3,047 ) $ 93,938 Gross profit 7,164 12,563 — — 19,727 Selling and administrative expenses (incl. depreciation) 5,487 3,454 4,312 — 13,253 Internal research and development expenses — 307 — — 307 Depreciation and amortization 2,149 517 574 — 3,240 Operating income (loss) 204 8,473 (4,312 ) — 4,365 Capital expenditures 384 121 175 — 680 Total assets at April 1, 2018 $ 146,739 $ 81,317 $ 1,258 $ — $ 229,314 For the Third Quarter of Fiscal Year 2017 MDS ECP Eliminations Total Net sales $ 61,084 $ 37,053 $ — $ (2,727 ) $ 95,410 Gross profit 6,690 10,225 — — 16,915 Selling and administrative expenses (incl. depreciation) 5,684 4,160 3,018 — 12,862 Internal research and development expenses — 424 — — 424 Depreciation and amortization 2,577 563 444 — 3,584 Operating income (loss) (722 ) 5,270 (3,018 ) — 1,530 Capital expenditures 1,291 260 708 — 2,259 Total assets at July 2, 2017 $ 142,513 $ 64,694 $ 9,936 $ — $ 217,143 For the First Three Quarters of Fiscal Year 2018 MDS ECP Eliminations Total (As Restated) (As Restated) Net sales $ 173,447 $ 110,065 $ — $ (8,992 ) $ 274,520 Gross profit 20,116 37,284 — — 57,400 Selling and administrative expenses (incl. depreciation) 17,001 10,604 14,927 — 42,532 Internal research and development expenses — 1,548 — — 1,548 Depreciation and amortization 6,724 1,613 1,709 — 10,046 Operating income (loss) (1,489 ) 24,118 (14,927 ) — 7,702 Capital expenditures $ 2,699 $ 516 $ 564 $ — $ 3,779 For the First Three Quarters of Fiscal Year 2017 MDS ECP Eliminations Total Net sales $ 193,468 $ 106,995 $ — $ (7,287 ) $ 293,176 Gross profit 22,341 27,757 — — 50,098 Selling and administrative expenses (incl. depreciation) 17,221 11,529 10,448 — 39,198 Internal research and development expenses — 1,308 — — 1,308 Depreciation and amortization 7,901 1,755 1,327 — 10,983 Operating income (loss) (250 ) 13,781 (10,448 ) — 3,083 Capital expenditures $ 1,960 $ 1,018 $ 1,851 $ — $ 4,829

New Accounting Standards

New Accounting Standards	9 Months Ended
	Apr. 01, 2018
Accounting Policies [Abstract]
New Accounting Standards	New Accounting Standards In May 2014, the Financial Accounting Standards ("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. Early adoption is permitted as of annual reporting periods beginning after December 15, 2016. 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 key personnel to evaluate the guidance and approve a transition method, while also formulating a time line to review the potential impact of the new standard on its existing revenue recognition policies and procedures. 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 is evaluating the distinct performance obligations and the pattern of revenue recognition of these significant contracts in advance of the implementation of the standard. It is also determining the impact of adopting the standard on its control framework and may require changes to its systems and other controls process. 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 will be 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 ASU 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 is currently in the process of evaluating the impact of adoption on its consolidated financial statements. In June 2016, the FASB issued ASU 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 ASU 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 ASU 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.

Business and Basis of Present_2

Business and Basis of Presentation (Policies)	9 Months Ended
	Apr. 01, 2018
Accounting Policies [Abstract]
Business and Basis of Presentation	Business and Basis of Presentation The accompanying unaudited consolidated financial statements have been prepared in accordance with generally accepted accounting principles for interim financial information and with the instructions to Form 10-Q and Article 10 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by generally accepted accounting principles for complete financial statements. In the opinion of management, all adjustments (consisting of normal recurring accruals) considered necessary for a fair presentation have been included. Certain reclassifications of prior year amounts have been made to conform to the current year presentation. Subsequent events have been evaluated through the date these financial statements were issued. Additionally, the consolidated financial statements should be read in conjunction with Item 2, Management’s Discussion and Analysis of Financial Condition and Results of Operations, included in this Quarterly Report on Form 10-Q. Operating results for the quarter and three quarters ended April 1, 2018 are not necessarily indicative of the results that may be expected for the year ending July 1, 2018 . The consolidated balance sheet at July 2, 2017 has been derived from the audited financial statements at that date but does not include all of the information and footnotes required by accounting principles generally accepted in the United States ("GAAP") for complete financial statements. For further information, refer to the consolidated financial statements and footnotes thereto included in the Company’s Annual Report on Form 10-K for the fiscal year ended July 2, 2017 . 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 IDIQ production contracts. While no deadlines have been established nor funding decisions agreed upon, we believe the Navy would find it desirable if Sparton and Ultra were in a position to eliminate the use of the ERAPSCO joint venture for the sale of sonobuoys to the Navy by September, 2024, which is the end of the GFY19-GFY23 IDIQ contract. Due to the significance of the effort and expenditures required, there can be no assurance that Sparton, or both of the ERAPSCO joint venture partners, will be able to independently develop, produce and sell fully qualified sonobuoys by that time, or at an earlier date if so required by the Navy. The GFY19-GFY23 IDIQ contract is currently under evaluation and we anticipate that an award will be made by the Navy in GFY19 and that final delivery will be scheduled to occur in 2024. Additionally, we understand that there will be no impact on the existing GFY14-GFY18 IDIQ contract which provides for final delivery to occur in 2019. As a result of the termination of the Merger Agreement, the Company announced that it will 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. The Company is currently in active discussions with interested parties. There can be no assurance these discussions will result in the execution of a definitive agreement or the completion of a transaction.
Restatement	Restatement In connection with our year-end financial statement close process and related preparation of our 2018 Form 10-K, misstatements were identified in our previously filed unaudited interim financial statements which required restatement.
New Accounting Standards	New Accounting Standards In May 2014, the Financial Accounting Standards ("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. Early adoption is permitted as of annual reporting periods beginning after December 15, 2016. 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 key personnel to evaluate the guidance and approve a transition method, while also formulating a time line to review the potential impact of the new standard on its existing revenue recognition policies and procedures. 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 is evaluating the distinct performance obligations and the pattern of revenue recognition of these significant contracts in advance of the implementation of the standard. It is also determining the impact of adopting the standard on its control framework and may require changes to its systems and other controls process. 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 will be 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 ASU 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 is currently in the process of evaluating the impact of adoption on its consolidated financial statements. In June 2016, the FASB issued ASU 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 ASU 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 ASU 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.

Inventories and Cost of Contr_2

Inventories and Cost of Contracts in Progress, net (Tables)	9 Months Ended
	Apr. 01, 2018
Inventory Disclosure [Abstract]
Classifications of Inventory, Net of Interim Billings	The following are the major classifications of inventory, net of interim billings: April 1, July 2, (As Restated) Raw materials $ 56,398 $ 31,353 Work in process 18,146 19,098 Finished goods 9,730 18,338 Total inventory and cost of contracts in progress, gross 84,274 68,789 Inventory to which the U.S. government has title due to interim billings (14,119 ) (8,541 ) Total inventory and cost of contracts in progress, net $ 70,155 $ 60,248

Property, Plant and Equipment_2

Property, Plant and Equipment, net (Tables)	9 Months Ended
	Apr. 01, 2018
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment, net	Property, plant and equipment, net consists of the following: April 1, July 2, Land and land improvements $ 1,439 $ 1,439 Buildings and building improvements 28,082 28,121 Machinery and equipment 51,968 46,502 Construction in progress 2,487 4,463 Total property, plant and equipment 83,976 80,525 Less accumulated depreciation (50,216 ) (46,070 ) Total property, plant and equipment, net $ 33,760 $ 34,455

Other Intangible Assets (Tables

Other Intangible Assets (Tables)	9 Months Ended
	Apr. 01, 2018
Goodwill and Intangible Assets Disclosure [Abstract]
Summary of Intangible Assets, Net	The components of other intangible assets, net consist of the following: Net Carrying Value at Amortization Net Carrying Value at Non-compete agreements $ 1,345 $ (505 ) $ 840 Customer relationships 25,377 (4,841 ) 20,536 Trademarks/Tradenames 1,221 (121 ) 1,100 Unpatented technology and patents 502 (151 ) 351 $ 28,445 $ (5,618 ) $ 22,827

Stock-Based Compensation (Table

Stock-Based Compensation (Tables)	9 Months Ended
	Apr. 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 by type of share-based award included in the consolidated statements of income: For the Third Quarter of Fiscal Years For the First Three Quarters of Fiscal Years 2018 2017 2018 2017 Fair value expense of stock option awards $ 5 $ 48 $ 49 $ 145 Restricted stock units 2 447 180 1,251 Restricted and unrestricted stock — (947 ) — (571 ) Total stock-based compensation expense $ 7 $ (452 ) $ 229 $ 825
Summary of Options Outstanding and Exercisable	The following is a summary of activity for the first three quarters of fiscal year 2018 related to the 2010 Plan: Stock Options Restricted stock units Restricted shares Outstanding at July 2, 2017 100,022 128,134 25,912 Granted — — — Forfeited (12,647 ) (19,632 ) (25,912 ) Outstanding at April 1, 2018 87,375 108,502 —

Earnings Per Share Data (Tables

Earnings Per Share Data (Tables)	9 Months Ended
	Apr. 01, 2018
Earnings Per Share [Abstract]
Earnings Per Share	The following table sets forth the computation of basic and diluted net loss per share: For the Third Quarter of Fiscal Years For the First Three Quarters of Fiscal Years 2018 2017 2018 2017 (As Restated) (As Restated) Numerator: Net income (loss) $ 2,092 $ 429 $ (7,976 ) $ (370 ) Less net income allocated to contingently issuable participating securities — — — — Net income (loss) available to common shareholders $ 2,092 $ 429 $ (7,976 ) $ (370 ) Weighted average shares outstanding – Basic 9,834,723 9,818,789 9,834,723 9,804,908 Dilutive effect of stock options — — — — Weighted average shares outstanding – Diluted 9,834,723 9,818,789 9,834,723 9,804,908 Net income (loss) available to common shareholders per share: Basic $ 0.21 $ 0.04 $ (0.81 ) $ (0.04 ) Diluted $ 0.21 $ 0.04 $ (0.81 ) $ (0.04 )

Business Segments (Tables)

Business Segments (Tables)	9 Months Ended
	Apr. 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 for the third quarter and first three quarters of fiscal years 2018 and 2017 were as follows: For the Third Quarter of Fiscal Year 2018 MDS ECP Unallocated Eliminations Total (As Restated) (As Restated) Net sales $ 59,786 $ 37,199 $ — $ (3,047 ) $ 93,938 Gross profit 7,164 12,563 — — 19,727 Selling and administrative expenses (incl. depreciation) 5,487 3,454 4,312 — 13,253 Internal research and development expenses — 307 — — 307 Depreciation and amortization 2,149 517 574 — 3,240 Operating income (loss) 204 8,473 (4,312 ) — 4,365 Capital expenditures 384 121 175 — 680 Total assets at April 1, 2018 $ 146,739 $ 81,317 $ 1,258 $ — $ 229,314 For the Third Quarter of Fiscal Year 2017 MDS ECP Eliminations Total Net sales $ 61,084 $ 37,053 $ — $ (2,727 ) $ 95,410 Gross profit 6,690 10,225 — — 16,915 Selling and administrative expenses (incl. depreciation) 5,684 4,160 3,018 — 12,862 Internal research and development expenses — 424 — — 424 Depreciation and amortization 2,577 563 444 — 3,584 Operating income (loss) (722 ) 5,270 (3,018 ) — 1,530 Capital expenditures 1,291 260 708 — 2,259 Total assets at July 2, 2017 $ 142,513 $ 64,694 $ 9,936 $ — $ 217,143 For the First Three Quarters of Fiscal Year 2018 MDS ECP Eliminations Total (As Restated) (As Restated) Net sales $ 173,447 $ 110,065 $ — $ (8,992 ) $ 274,520 Gross profit 20,116 37,284 — — 57,400 Selling and administrative expenses (incl. depreciation) 17,001 10,604 14,927 — 42,532 Internal research and development expenses — 1,548 — — 1,548 Depreciation and amortization 6,724 1,613 1,709 — 10,046 Operating income (loss) (1,489 ) 24,118 (14,927 ) — 7,702 Capital expenditures $ 2,699 $ 516 $ 564 $ — $ 3,779 For the First Three Quarters of Fiscal Year 2017 MDS ECP Eliminations Total Net sales $ 193,468 $ 106,995 $ — $ (7,287 ) $ 293,176 Gross profit 22,341 27,757 — — 50,098 Selling and administrative expenses (incl. depreciation) 17,221 11,529 10,448 — 39,198 Internal research and development expenses — 1,308 — — 1,308 Depreciation and amortization 7,901 1,755 1,327 — 10,983 Operating income (loss) (250 ) 13,781 (10,448 ) — 3,083 Capital expenditures $ 1,960 $ 1,018 $ 1,851 $ — $ 4,829

Business and Basis of Present_3

Business and Basis of Presentation (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		9 Months Ended
	Apr. 01, 2018	Apr. 02, 2017	Apr. 01, 2018	Apr. 02, 2017	Jul. 02, 2017
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Increase in inventory	$ 70,155		$ 70,155		$ 60,248
Decrease in cost of goods sold	(74,211)	$ (78,495)	(217,120)	$ (243,078)
Net income (loss)	$ 2,092	$ 429	$ (7,976)	$ (370)
Net income (loss) per share: Basic (in dollars per share)	$ 0.21	$ 0.04	$ (0.81)	$ (0.04)
Net income (loss) per share: Diluted (in dollars per share)	$ 0.21	$ 0.04	$ (0.81)	$ (0.04)
Restatement Adjustment
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Increase in inventory	$ 4,707		$ 4,707
Decrease in cost of goods sold	2,051		4,707
Net income (loss)	1,477		3,295
Previously Reported
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Net income (loss)	$ 615		$ (11,271)
Net income (loss) per share: Basic (in dollars per share)	$ 0.06		$ (1.15)
Net income (loss) per share: Diluted (in dollars per share)	$ 0.06		$ (1.15)

Inventories and Cost of Contr_3

Inventories and Cost of Contracts in Progress, net (Detail) - USD ($) $ in Thousands	Apr. 01, 2018	Jul. 02, 2017
Inventory Disclosure [Abstract]
Raw materials	$ 56,398	$ 31,353
Work in process	18,146	19,098
Finished goods	9,730	18,338
Total inventory and cost of contracts in progress, gross	84,274	68,789
Inventory to which the U.S. government has title due to interim billings	(14,119)	(8,541)
Total inventory and cost of contracts in progress, net	$ 70,155	$ 60,248

Property, Plant and Equipment_3

Property, Plant and Equipment, net (Detail) - USD ($) $ in Thousands	Apr. 01, 2018	Jul. 02, 2017
Property, Plant and Equipment [Line Items]
Total property, plant and equipment	$ 83,976	$ 80,525
Less accumulated depreciation	(50,216)	(46,070)
Total property, plant and equipment, net	33,760	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	28,082	28,121
Machinery and equipment
Property, Plant and Equipment [Line Items]
Total property, plant and equipment	51,968	46,502
Construction in progress
Property, Plant and Equipment [Line Items]
Total property, plant and equipment	$ 2,487	$ 4,463

Other Intangible Assets (Detail

Other Intangible Assets (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Apr. 01, 2018	Apr. 02, 2017	Apr. 01, 2018	Apr. 02, 2017
Finite-lived Intangible Assets [Roll Forward]
Net carrying amount at beginning of period			$ 28,445
Amortization	$ (1,802)	$ (2,099)	(5,618)	$ (6,509)
Net carrying amount at end of period	22,827		22,827
Non-compete agreements
Finite-lived Intangible Assets [Roll Forward]
Net carrying amount at beginning of period			1,345
Amortization			(505)
Net carrying amount at end of period	840		840
Customer relationships
Finite-lived Intangible Assets [Roll Forward]
Net carrying amount at beginning of period			25,377
Amortization			(4,841)
Net carrying amount at end of period	20,536		20,536
Trademarks/Tradenames
Finite-lived Intangible Assets [Roll Forward]
Net carrying amount at beginning of period			1,221
Amortization			(121)
Net carrying amount at end of period	1,100		1,100
Unpatented technology and patents
Finite-lived Intangible Assets [Roll Forward]
Net carrying amount at beginning of period			502
Amortization			(151)
Net carrying amount at end of period	$ 351		$ 351

Debt (Detail)

Debt (Detail) - USD ($)	May 03, 2018	Apr. 01, 2018
Revolving Credit Facility
Debt Instrument [Line Items]
Maximum borrowing capacity		$ 125,000,000
Available borrowings		24,035,000
Letters of credit		96,800,000
Capital leases		$ 235,000
Effective interest rate percent		4.53%
Letter of Credit
Debt Instrument [Line Items]
Letters of credit		$ 3,930,000
Minimum | Revolving Credit Facility
Debt Instrument [Line Items]
Unused commitment fees		0.20%
Minimum | LIBOR | Revolving Credit Facility
Debt Instrument [Line Items]
Interest rate		1.00%
Minimum | Bank Base Rate | Revolving Credit Facility
Debt Instrument [Line Items]
Interest rate		0.00%
Maximum | Revolving Credit Facility
Debt Instrument [Line Items]
Unused commitment fees		0.50%
Maximum | LIBOR | Revolving Credit Facility
Debt Instrument [Line Items]
Interest rate		3.75%
Maximum | Bank Base Rate | Revolving Credit Facility
Debt Instrument [Line Items]
Interest rate		2.75%
Subsequent Event | Revolving Credit Facility
Debt Instrument [Line Items]
Maximum borrowing capacity	$ 120,000,000
Subsequent Event | Minimum | LIBOR | Revolving Credit Facility
Debt Instrument [Line Items]
Interest rate	3.50%
Subsequent Event | Minimum | Bank Base Rate | Revolving Credit Facility
Debt Instrument [Line Items]
Interest rate	2.50%
Subsequent Event | Maximum | LIBOR | Revolving Credit Facility
Debt Instrument [Line Items]
Interest rate	4.50%
Subsequent Event | Maximum | Bank Base Rate | Revolving Credit Facility
Debt Instrument [Line Items]
Interest rate	3.50%

Income Taxes (Detail)

Income Taxes (Detail) - USD ($) $ in Thousands	3 Months Ended			9 Months Ended		12 Months Ended
	Dec. 31, 2017	Apr. 02, 2017	Jan. 01, 2017	Apr. 01, 2018	Apr. 02, 2017	Jul. 01, 2018
Income Tax Examination [Line Items]
Deferred tax asset impact from tax cut	$ 10,100
Repatriation of earnings	400
Discrete tax expense (benefit)	$ (118)
Effective income tax rate reconciliation percent				28.00%	35.00%
Scenario, Forecast
Income Tax Examination [Line Items]
Federal income tax rate						28.00%
Foreign Tax Authority
Income Tax Examination [Line Items]
Discrete tax expense (benefit)			$ 350
State and Local Jurisdiction
Income Tax Examination [Line Items]
Discrete tax expense (benefit)		$ (121)

Defined Benefit Pension Plan (D

Defined Benefit Pension Plan (Detail) - USD ($)	3 Months Ended		9 Months Ended
	Apr. 01, 2018	Apr. 02, 2017	Apr. 01, 2018	Apr. 02, 2017
Retirement Benefits [Abstract]
Periodic pension income (expense)	$ (6,000)	$ (18,000)	$ (19,000)	$ (55,000)
Pension plan contributions			$ 0	$ 0

Commitments and Contingencies (

Commitments and Contingencies (Detail) $ in Thousands	3 Months Ended		9 Months Ended	12 Months Ended
	Apr. 01, 2018USD ($)	Dec. 31, 2017USD ($)	Apr. 01, 2018USD ($)claim	Jul. 03, 2016USD ($)	Jul. 02, 2017USD ($)	Oct. 03, 2016USD ($)
Loss Contingencies [Line Items]
Environmental remediation accrual	$ 5,659		$ 5,659		$ 6,036
Amount of financial liability included in other accrued expenses of current liability	567		567		568
Expected reimbursement accrual	1,606		$ 1,606		$ 1,606
Goodwill write-off				$ 64,174
Financial Standby Letter of Credit
Loss Contingencies [Line Items]
Environmental remediation accrual						$ 3,114
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 | Insurance Claims
Loss Contingencies [Line Items]
Insurance deductibles and legal fees	$ 635

Stock-Based Compensation - Expe

Stock-Based Compensation - Expense by Type of Share-Based Award (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Apr. 01, 2018	Apr. 02, 2017	Apr. 01, 2018	Apr. 02, 2017
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total stock-based compensation expense	$ 7	$ (452)	$ 229	$ 825
Fair value expense of stock option awards
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total stock-based compensation expense	5	48	49	145
Restricted stock units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total stock-based compensation expense	2	447	180	1,251
Restricted and unrestricted stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total stock-based compensation expense	$ 0	$ (947)	$ 0	$ (571)

Stock-Based Compensation - Summ

Stock-Based Compensation - Summary of Options Outstanding and Exercisable (Detail)	9 Months Ended
	Apr. 01, 2018shares
Stock Options
Stock Options
Outstanding, beginning balance (in shares)	100,022
Granted (in shares)	0
Forfeited (in shares)	(12,647)
Outstanding, ending balance (in shares)	87,375
Restricted stock units
Restricted Stock Units/Shares
Outstanding, beginning balance (in shares)	128,134
Granted (in shares)	0
Forfeited (in shares)	(19,632)
Outstanding, ending balance (in shares)	108,502
Restricted shares
Restricted Stock Units/Shares
Outstanding, beginning balance (in shares)	25,912
Granted (in shares)	0
Forfeited (in shares)	(25,912)
Outstanding, ending balance (in shares)	0

Stock-Based Compensation - Narr

Stock-Based Compensation - Narrative (Detail) - shares	3 Months Ended	6 Months Ended
	Apr. 01, 2018	Dec. 31, 2017
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Stock options exercisable (in shares)	51,288
Number of shares vested (in shares)	0	23,138

Earnings Per Share Data (Detail

Earnings Per Share Data (Detail) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		9 Months Ended
	Apr. 01, 2018	Apr. 02, 2017	Apr. 01, 2018	Apr. 02, 2017
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Net loss	$ 2,092	$ 429	$ (7,976)	$ (370)
Less net income allocated to contingently issuable participating securities	0	0	0	0
Net income (loss) available to common shareholders	$ 2,092	$ 429	$ (7,976)	$ (370)
Weighted average shares outstanding – Basic (in shares)	9,834,723	9,818,789	9,834,723	9,804,908
Dilutive effect of stock options (in shares)	0	0	0	0
Weighted average shares outstanding – Diluted (in shares)	9,834,723	9,818,789	9,834,723	9,804,908
Income (loss) per share of common stock:
Net income (loss) per share: Basic (in dollars per share)	$ 0.21	$ 0.04	$ (0.81)	$ (0.04)
Net income (loss) per share: Diluted (in dollars per share)	$ 0.21	$ 0.04	$ (0.81)	$ (0.04)
Restricted Stock
Income (loss) per share of common stock:
Unvested restricted shares (in shares)	0	25,912	7,309	31,518
Employee Stock Option
Income (loss) per share of common stock:
Number of shares excluded from computation (in shares)	92,605	102,247	95,639	105,726
Restricted stock units
Income (loss) per share of common stock:
Number of shares excluded from computation (in shares)	117,242	144,068	123,324	134,123

Business Segments (Detail)

Business Segments (Detail) $ in Thousands	3 Months Ended		9 Months Ended
	Apr. 01, 2018USD ($)	Apr. 02, 2017USD ($)	Apr. 01, 2018USD ($)segment	Apr. 02, 2017USD ($)segment	Jul. 02, 2017USD ($)
Segment Reporting Information [Line Items]
Number of segments | segment			2	2
Net sales	$ 93,938	$ 95,410	$ 274,520	$ 293,176
Gross profit	19,727	16,915	57,400	50,098
Selling and administrative expenses	13,253	12,862	42,532	39,198
Internal research and development expenses	307	424	1,548	1,308
Depreciation and amortization	3,240	3,584	10,046	10,983
Operating income (loss)	4,365	1,530	7,702	3,083
Capital expenditures	680	2,259	3,779	4,829
Total assets	229,314	217,143	229,314	217,143	$ 217,143
Operating Segments | MDS
Segment Reporting Information [Line Items]
Net sales	59,786	61,084	173,447	193,468
Gross profit	7,164	6,690	20,116	22,341
Selling and administrative expenses	5,487	5,684	17,001	17,221
Internal research and development expenses	0	0	0	0
Depreciation and amortization	2,149	2,577	6,724	7,901
Operating income (loss)	204	(722)	(1,489)	(250)
Capital expenditures	384	1,291	2,699	1,960
Total assets	146,739	142,513	146,739	142,513
Operating Segments | ECP
Segment Reporting Information [Line Items]
Net sales	37,199	37,053	110,065	106,995
Gross profit	12,563	10,225	37,284	27,757
Selling and administrative expenses	3,454	4,160	10,604	11,529
Internal research and development expenses	307	424	1,548	1,308
Depreciation and amortization	517	563	1,613	1,755
Operating income (loss)	8,473	5,270	24,118	13,781
Capital expenditures	121	260	516	1,018
Total assets	81,317	64,694	81,317	64,694
Unallocated
Segment Reporting Information [Line Items]
Net sales	0	0	0	0
Gross profit	0	0	0	0
Selling and administrative expenses	4,312	3,018	14,927	10,448
Internal research and development expenses	0	0	0	0
Depreciation and amortization	574	444	1,709	1,327
Operating income (loss)	(4,312)	(3,018)	(14,927)	(10,448)
Capital expenditures	175	708	564	1,851
Total assets	1,258	9,936	1,258	9,936
Eliminations
Segment Reporting Information [Line Items]
Net sales	(3,047)	(2,727)	(8,992)	(7,287)
Gross profit	0	0	0	0
Selling and administrative expenses	0	0	0	0
Internal research and development expenses	0	0	0	0
Depreciation and amortization	0	0	0	0
Operating income (loss)	0	0	0	0
Capital expenditures	0	0	0	0
Total assets	$ 0	$ 0	$ 0	$ 0