Pulse Electronics Inactive 10-Q5 Aug 142014 Q2 Quarterly reportFinancial data

Company Profile

Document_and_Entity_Informatio

Document and Entity Information	6 Months Ended
Document and Entity Information	Jun. 27, 2014	Aug. 05, 2014
Document and Entity Information [Abstract]	'	'
Entity Registrant Name	'PULSE ELECTRONICS CORP	'
Entity Central Index Key	'0000096763	'
Current Fiscal Year End Date	'--12-27	'
Entity Well-known Seasoned Issuer	'No	'
Entity Voluntary Filers	'No	'
Entity Current Reporting Status	'Yes	'
Entity Filer Category	'Smaller Reporting Company	'
Entity Common Stock, Shares Outstanding	'	17,569,268
Document Fiscal Year Focus	'2014	'
Document Fiscal Period Focus	'Q2	'
Document Type	'10-Q	'
Amendment Flag	'false	'
Document Period End Date	27-Jun-14	'

Condensed_Consolidated_Balance

Condensed Consolidated Balance Sheets (Unaudited) (USD $)	Jun. 27, 2014	Dec. 27, 2013
In Thousands, unless otherwise specified	Jun. 27, 2014	Dec. 27, 2013
Current assets:	'	'
Cash and cash equivalents	$24,774	$26,902
Accounts receivable, net	64,381	62,185
Inventory, net	30,920	36,726
Prepaid expenses and other current assets	17,490	18,966
Total current assets	137,565	144,779
Long-term assets:	'	'
Property, plant and equipment	96,639	96,610
Less accumulated depreciation	70,984	68,655
Net property, plant and equipment	25,655	27,955
Deferred income taxes	4,557	4,557
Intangible assets, net	2,040	2,040
Deferred loan costs and other assets	10,632	9,503
Total Assets	180,449	188,834
Current liabilities:	'	'
Accounts payable	69,112	70,871
Accrued expenses and other current liabilities	38,089	36,335
Current portion of long-term debt	0	22,315
Total current liabilities	107,201	129,521
Long-term liabilities:	'	'
Long-term debt	116,231	90,030
Deferred income taxes	11,786	11,786
Other long-term liabilities	12,029	11,055
Liabilities, Total	247,247	242,392
Commitments and contingencies ( Note 7 )	'	'
Pulse Electronics Corporation shareholders' deficit:	'	'
Preferred stock, no par value, 2,000 shares authorized; 0 and 1,000 shares outstanding at June 27,2014 and December 27, 2013, respectively	0	0
Common stock, $0.125 par value, 31,000,000 shares authorized; 17,303,839 and 7,955,508 outstanding at June 27, 2014 and December 27, 2013, respectively	2,152	995
Additional paid-in-capital	260,832	257,816
Accumulated deficit	-356,472	-339,618
Accumulated other comprehensive income	20,514	21,057
Total Pulse Electronics Corporation deficit	-72,974	-59,750
Non-controlling interest	6,176	6,192
Total shareholders' deficit	-66,798	-53,558
Total liabilities and equity	$180,449	$188,834

Condensed_Consolidated_Balance1

Condensed Consolidated Balance Sheets (Unaudited) (Parenthetical) (USD $)	Jun. 27, 2014	Dec. 27, 2013
Pulse Electronics Corporation shareholders' deficit:	'	'
Preferred Stock, no par value (in dollars per share)	$0	$0
Preferred Stock, shares authorized (in shares)	2,000	2,000
Preferred Stock, shares outstanding (in shares)	0	1,000
Common stock, par value per share (in dollars per share)	$0.13	$0.13
Common stock, shares authorized (in shares)	31,000,000	31,000,000
Common stock, shares outstanding (in shares)	17,303,839	7,955,508

Condensed_Consolidated_Stateme

Condensed Consolidated Statements of Operations (Unaudited) (USD $)	3 Months Ended		6 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Jun. 27, 2014	Jun. 28, 2013	Jun. 27, 2014	Jun. 28, 2013
Condensed Consolidated Statements of Operations (Unaudited) [Abstract]	'	'	'	'
Net sales	$93,567	$88,258	$175,219	$173,064
Cost of sales	73,830	67,508	137,956	132,133
Gross profit	19,737	20,750	37,263	40,931
Selling, general and administrative expenses	17,026	19,008	34,948	38,182
Severance, impairment and other associated costs	976	93	1,937	112
Legal reserve	11	37	22	75
Operating profit	1,724	1,612	356	2,562
Other expense:	'	'	'	'
Interest expense, net	-6,361	-6,774	-13,479	-11,888
Other income (expense), net	318	-408	245	-2,940
Total other expense	-6,043	-7,182	-13,234	-14,828
Loss before income taxes	-4,319	-5,570	-12,878	-12,266
Income tax (expense) benefit	-3,520	349	-3,992	-84
Net loss	-7,839	-5,221	-16,870	-12,350
Less: Net (loss) earnings attributable to non-controlling interest	-30	9	-16	-5
Net loss attributable to Pulse Electronics Corporation	($7,809)	($5,230)	($16,854)	($12,345)
Basic loss per share:	'	'	'	'
Basic shares outstanding (in shares)	17,322	7,994	14,992	7,976
Basic loss per share (in dollars per share)	($0.45)	($0.65)	($1.12)	($1.55)
Diluted loss per share:	'	'	'	'
Diluted shares outstanding (in shares)	17,322	7,994	14,992	7,976
Diluted loss per share (in dollars per share)	($0.45)	($0.65)	($1.12)	($1.55)

Condensed_Consolidated_Stateme1

Condensed Consolidated Statements of Comprehensive Loss (Unaudited) (USD $)	3 Months Ended		6 Months Ended
In Thousands, unless otherwise specified	Jun. 27, 2014	Jun. 28, 2013	Jun. 27, 2014	Jun. 28, 2013
Comprehensive loss:	'	'	'	'
Net loss	($7,839)	($5,221)	($16,870)	($12,350)
Other comprehensive income (loss):	'	'	'	'
Currency translation adjustment	-591	626	-543	113
Total comprehensive loss	-8,430	-4,595	-17,413	-12,237
Less: Comprehensive earnings (loss) attributable to non-controlling interests	-30	9	-16	-5
Comprehensive loss attributable to Pulse Electronics Corporation	($8,400)	($4,604)	($17,397)	($12,232)

Condensed_Consolidated_Stateme2

Condensed Consolidated Statements of Cash Flows (Unaudited) (USD $)	6 Months Ended
In Thousands, unless otherwise specified	Jun. 27, 2014	Jun. 28, 2013
Cash flows from operating activities:	'	'
Net loss	($16,870)	($12,350)
Adjustment to reconcile net loss to net cash provided by (used in) operating activities:	'	'
Depreciation and amortization	3,631	3,611
Stock incentive plan expense	743	1,002
Amortization and write-off of deferred loan costs	1,542	764
Amortization of debt discount	2,665	2,378
Payment-in-kind interest on debt	7,498	6,056
Change in fair value on warrant liability	0	2,878
Severance, impairment and other associated costs, net of cash payments	1,306	-553
Other, net	566	623
Changes in assets and liabilities:	'	'
Accounts receivable	-2,461	485
Inventory	5,705	547
Prepaid expenses and other current assets	1,401	924
Accounts payable and accrued expenses	-1,673	-7,053
Net cash provided by (used in) operating activities	4,053	-688
Cash flows from investing activities:	'	'
Capital expenditures	-1,423	-5,717
Proceeds from sale of assets	402	133
Net cash used in investing activities	-1,021	-5,584
Cash flows from financing activities:	'	'
Principal repayments of debt	-3,956	0
Debt issuance costs	-1,631	-1,519
Taxes paid related to net share settlement of equity awards	-47	0
Change in restricted cash	500	-500
Net cash used in financing activities	-5,134	-2,019
Net effect of exchange rate changes on cash	-26	-21
Net decrease in cash and cash equivalents	-2,128	-8,312
Cash and cash equivalents at beginning of period	26,902	31,475
Cash and cash equivalents at end of period	24,774	23,163
Supplemental cash flows disclosures of non-cash investing and financing activity:	'	'
Capital expenditures included in accounts payable and accrued liabilities	517	660
Debt issuance costs included in accounts payable and accrued liabilities	2,186	1,060
Conversion of senior convertible notes to common stock	$3,477	$0

General

General	6 Months Ended
	Jun. 27, 2014
General [Abstract]	'
General	'
	-1	General

	Basis of presentation

	The accompanying Unaudited Condensed Consolidated Financial Statements of Pulse Electronics Corporation (“Pulse Electronics”, “Pulse”, or “the Company”, which may be referred to as “we” or “our”) have been prepared in accordance with generally accepted accounting principles in the United States of America ("U.S. GAAP") for interim financial information and in accordance with the instructions to Form 10-Q and Article 10 of Regulation S-X. Accordingly, they do not include all of the information and notes required by U.S. GAAP for complete consolidated financial statements. In the opinion of management, all adjustments, consisting principally of normal recurring adjustments, considered necessary for a fair presentation have been included.

	The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the amounts reported in the financial statements and the accompanying notes. Actual results could differ from these estimates. These Unaudited Condensed Consolidated Financial Statements should be read in conjunction with the Company's audited consolidated financial statements and the notes thereto in the Company's Annual Report on Form 10-K for the year ended December 27, 2013. Results for the six month period ended June 27, 2014 are not necessarily indicative of annual results.

	Reclassifications

	We have reclassified certain items in our Unaudited Condensed Consolidated Financial Statements to conform to the current year presentation.

	New accounting pronouncements

	In May 2014, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update No. (“ASU”) 2014-09, Revenue from Contracts with Customers, a new topic in the FASB Accounting Standards Codification (“ASC”) Topic 606 (“FASB ASC Topic 606”). The standard implements a five step process for revenue recognition in order to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. This ASU is effective for fiscal years, and interim periods within those years, beginning after December 15, 2016. Early application is not permitted. The standard permits the use of either a full retrospective or modified retrospective transition method. The Company is currently evaluating the impact that the adoption will have on the condensed consolidated financial statements and related disclosures. The Company has not yet selected a transition method nor has it determined the effect of the standard on its ongoing financial reporting.

	In April 2014, the FASB issued ASU 2014-08, Reporting Discontinued Operations and Disclosures of Disposals of Components of an Entity, an amendment to FASB ASC Topic 205, Presentation of Financial Statements ("FASB ASC Topic 205") and FASB ASC Topic 360, Property, Plant and Equipment ("FASB ASC Topic 360"). The update revises the definition of discontinued operations by limiting discontinued operations reporting to disposals of components of an entity that represent strategic shifts that have (or will have) a major effect on an entity's operations and financial results, removing the lack of continuing involvement criteria and requiring discontinued operations reporting for the disposal of an equity method investment that meets the definition of discontinued operations. The update also requires expanded disclosures for discontinued operations, including disclosure of pretax profit or loss of an individually significant component of an entity that does not qualify for discontinued operations reporting. This ASU is effective prospectively for fiscal years, and interim periods within those years, beginning after December 15, 2014. The Company will apply the guidance prospectively to disposal activity occurring after the effective date of this ASU.

Inventory

Inventory	6 Months Ended
Inventory	Jun. 27, 2014
Inventory [Abstract]	'
Inventory	'
	2)	Inventory

	Inventory consisted of the following (in thousands):

			27-Jun-14		27-Dec-13
	Finished goods		$	19,212	$	21,573
	Work in progress			3,219		3,570
	Raw materials and supplies			8,489		11,583
			$	30,920	$	36,726

Intangible_assets_net

Intangible assets, net	6 Months Ended
Intangible assets, net	Jun. 27, 2014
Intangible assets, net [Abstract]	'
Intangible assets, net	'
	-3	Intangible assets, net

	Intangible assets consisted of the following (in thousands):

			27-Jun-14			27-Dec-13
	Intangible assets subject to amortization (definite lives):
	Customer relationships		$	3,300		$	3,300
	Technology			2,000			2,000
	Total			5,300			5,300

	Accumulated amortization:
	Customer relationships			(3,300	)		(3,300	)
	Technology			(2,000	)		(2,000	)
	Total			(5,300	)		(5,300	)

	Net intangible assets subject to amortization			-			-

	Intangible assets not subject to amortization (indefinite lives):
	Tradename			2,040			2,040

			$	2,040		$	2,040

Accrued_expenses_and_other_cur

Accrued expenses and other current liabilities	6 Months Ended
Accrued expenses and other current liabilities	Jun. 27, 2014
Accrued expenses and other current liabilities [Abstract]	'
Accrued expenses and other current liabilities	'
	-4	Accrued expenses and other current liabilities

	Accrued expenses and other current liabilities consisted of the following (in thousands):

			27-Jun-14		27-Dec-13
	Income taxes payable		$	6,798	$	6,493
	Accrued compensation			10,528		10,003
	Accrued restructuring costs (Note 11)			1,799		493
	Legal reserve			5,288		5,302
	Other accrued expenses			13,676		14,044
			$	38,089	$	36,335

Income_taxes

Income taxes	6 Months Ended
	Jun. 27, 2014
Income taxes [Abstract]	'
Income taxes	'
	-5	Income taxes

	The income tax expense for the six months ended was as follows (in thousands):

			27-Jun-14			28-Jun-13
	Income tax expense		$	3,992		$	84
	Effective tax rate			(31.0	)%		(0.7	)%

	The Company’s effective tax rate is a blended rate for different jurisdictions in which the Company operates, and could vary significantly based on the distribution of earnings. We provide a full valuation allowance against losses in the majority of jurisdictions in which we operate. We will continue to evaluate the realizability of our net deferred tax assets on an ongoing basis to identify whether any significant changes in circumstances or assumptions have occurred that could materially affect the realizability of deferred tax assets. We expect to release the valuation allowance when we have sufficient positive evidence, including, but not limited to, cumulative earnings in successive recent periods to overcome the negative evidence the Company has encountered with its recent history of cumulative losses. The change in the effective tax rate for the six months ended June 27, 2014 versus the prior year comparative period was primarily due to the change in the distribution of where income was earned by the Company's operating entities, as well as the greater allocation of losses to jurisdictions for which no income tax benefit can be recognized. There could be volatility in the quarterly effective tax rate in future quarters due to changes in the forecasted distribution of earnings and losses amongst the Company’s various tax jurisdictions.
	Pulse Electronics Corporation and Subsidiaries
	Notes to Unaudited Condensed Consolidated Financial Statements, continued

	At June 27, 2014, we had approximately $3.6 million of unrecognized tax benefits, which is an increase of $0.1 million from the year ended December 27, 2013. We expect our unrecognized tax benefits to decrease by $1.7 million within the next twelve months due to the expiration of statutes of limitation. We recognize interest and penalties, if any, related to income tax matters as income tax expense. As of June 27, 2014, we have approximately $0.4 million accrued for interest and penalties related to uncertain income tax positions. The accrual balance for interest and penalties decreased by less than $0.1 million during the six months ended June 27, 2014.

Defined_benefit_plans

Defined benefit plans	6 Months Ended
	Jun. 27, 2014
Defined benefit plans [Abstract]	'
Defined benefit plans	'
	-6	Defined benefit plans

	We maintain defined benefit pension plans for certain U.S. and non-U.S. employees. The benefits under our domestic defined benefit plan were frozen as of December 31, 2010. Accrued benefits were based on years of service and average final compensation. We do not provide any post-retirement benefits outside of the U.S. except as may be required by certain foreign jurisdictions. Depending on the investment performance of our plan assets and other contributing factors, funding in a given year may not be required.

	Our net periodic pension expense (income) related to our defined benefit plans was $0.1 million and less than $(0.1) million for the six months ended June 27, 2014 and June 28, 2013, respectively.

Commitments_and_contingencies

Commitments and contingencies	6 Months Ended
	Jun. 27, 2014
Commitments and contingencies [Abstract]	'
Commitments and contingencies	'
	-7	Commitments and contingencies

	We are a party to various legal proceedings, claims and assessments that arise in the ordinary course of business, and may continue to incur significant costs in defending or settling legal matters. The total amount and timing of the expected future payments related to these matters cannot be estimated due to the uncertainty of the duration of the legal proceedings and the ultimate scope of other claims. However, an unfavorable outcome in a single matter or in multiple legal matters could have a material adverse effect on our consolidated financial position, results from operations and cash flows.

	We are a defendant in a lawsuit filed in March 2007 by Halo Electronics, Inc. (“Halo”) in the United States District Court, District of Nevada. The case is captioned Halo Electronics, Inc. v. Pulse Electronics, Inc. and Pulse Electronics Corp., Case No. 2:07-cv-00331-PMP-PAL. The plaintiff, Halo, claims that we infringed certain U.S. patents related to an electronic surface mount package, and is seeking injunctive relief and damages. On November 26, 2012, the jury returned a verdict ruling in favor of Halo and found that Pulse willfully infringed on three different patents, specifically U.S. Patent Nos. 5,656,985; 6,297,720; and 6,344,785. The jury verdict also found Pulse liable for approximately $2.0 million for past damages and interest and for a royalty on all future domestic sales under licenses to use these patents.

	On May 29, 2013, the District Court entered final judgment in the case. Halo and Pulse have filed cross appeals with the Court of Appeals for the Federal Circuit. The appeals were fully briefed and completed on May 1, 2014. A hearing before the Federal Circuit will occur on August 4, 2014.

	In relation to the appeal filed in the Halo legal matter, Pulse was required by the Court to post a $1.6 million bond in the third quarter of 2013. The amount of the bond is held in an interest-bearing account in the Company’s name, but is restricted and has been classified within prepaid expenses and other current assets in our Unaudited Condensed Consolidated Balance Sheet. The restriction will continue until the resolution of this legal matter.

	During the three months ended June 27, 2014 and June 28, 2013, we incurred $0.1 million and $0.3 million of legal expenses, respectively, related to this matter. During the six months ended June 27, 2014 and June 28, 2013, we incurred $0.4 million and $0.6 million of legal expenses, respectively, related to this matter.

	We are also subject to ongoing tax examinations and governmental assessments in various foreign and domestic jurisdictions. In January 2013, we received a court ruling from the federal tax court in Turkey relating to prior year non-income tax related assessments relating to our former operations, which was upheld in December 2013. The ruling was based on our inability to present certain notarized documents required under Turkish tax law. In January 2014, we appealed the decision and requested an annulment of the penalties. The initial judgment ordered us to pay approximately $3.7 million for fines, penalties, and interest on this matter. Accordingly, we recorded a charge to our legal reserve of approximately $3.7 million during fiscal year 2012. During the six months ended June 27, 2014, we recorded a decrease to the legal reserve of less than a $0.1 million due to foreign currency revaluation.

Debt

Debt	6 Months Ended
Debt	Jun. 27, 2014
Debt [Abstract]	'
Debt	'
	-8	Debt

	Long-term debt, net of discount, consisted of the following (in thousands):

			27-Jun-14			27-Dec-13
	Term A Loan		$	89,578		$	83,155
	Term B Loan			48,195			31,082
	Senior convertible notes			-			22,315
	Less: Term Loan discounts			(21,542	)		(24,207	)
				116,231			112,345
	Less: current portion			-			(22,315	)
			$	116,231		$	90,030

	The interest rate on the Term A Loan is 12.0% per annum, and the interest rate on the Term B Loans is 10.0% per annum. Interest on the term loans may, at our election, be paid in cash or paid in kind ("PIK") (in the form of additional principal) through November 20, 2015. Interest is due on the last business day of the calendar quarter. During the six months ended June 27, 2014, the principal balance on the term loans increased by $6.9 million due to PIK interest elections made on December 31, 2013 and March 31, 2014. The PIK interest election for the second quarter of 2014 was made subsequent to our fiscal quarter-end; therefore, interest accrued during the second quarter of $3.8 million was classified within other long-term liabilities at June 27, 2014 in our Unaudited Condensed Consolidated Balance Sheet.

	The Term A and B Loans mature on November 20, 2017 and are secured by a first lien on the collateral, which includes the shares and assets of certain domestic and international subsidiaries. The term loans are non-amortizing and may be prepaid without any penalty. While the Term B Loans are not junior in relative lien priority to the Term A Loan, the Term B Loan may not be repaid until the Term A Loan is paid in full.

	On February 21, 2014, we amended the credit agreement with Oaktree Capital Management L.P. and affiliates (collectively, “Oaktree”), including modifications to the financial covenants. Under the amendment, we are no longer subject to the minimum liquidity and the total net debt leverage ratio covenants through the maturity date. The amendment also extended the waiver of any default with respect to the judgments in the Halo Electronics case and the Turkish legal matter through the maturity date, subject to certain conditions specified in the credit agreement.

	Under the credit agreement, as amended in February 2014, the secured leverage ratio requirements, as defined in the agreement, are set forth in the table below:

	Test Period End Date(s)	Secured Leverage Ratio
	March 31, 2014 through December 31, 2014	11.00 to 1.00
	March 31, 2015 through December 31, 2015	9.50 to 1.00
	March 31, 2016 through December 31, 2016	8.00 to 1.00
	March 31, 2017 through December 31, 2017	5.00 to 1.00

	In addition, our capital expenditures are limited to $12.0 million in fiscal 2014 and $14.0 million in fiscal 2015 and in each fiscal year thereafter. As of June 27, 2014, we were in compliance with these financial covenants.

	In consideration for the covenant modification, we paid Oaktree a fee of 1.5% of its term loan principal, or approximately $1.8 million, which was added to the principal of the outstanding Term A Loan and Term B Loan on a pro rata basis. These costs have been capitalized and will be amortized over the remaining term of these loans using the effective interest rate method.

	On February 21, 2014, we entered into agreements with the holders of approximately $20.7 million of our $22.3 million outstanding senior convertible notes to exchange their notes for various combinations of Term B Loans, shares of our common stock, and cash (collectively, the “Exchange Transaction”). In aggregate, we exchanged approximately $14.9 million of new Term B Loans, 1.1 million shares of our common stock, and $2.4 million in cash for approximately $20.7 million of the outstanding $22.3 million senior convertible notes. The new Term B Loans are identical to the Term B Loans issued in our refinancing transaction with Oaktree in November 2012.

	On May 1, 2014, we repaid the $1.6 million of outstanding principal on our remaining senior convertible notes. Pursuant to the Series A preferred stock conversion and the resulting issuance of 8.2 million shares of common stock to Oaktree, a “change in control” under the terms of the senior convertible notes was deemed to have occurred since Oaktree beneficially owns a majority of the outstanding shares of our common stock. Such change in control triggered our obligation to repurchase all remaining outstanding senior convertible notes.
	Pulse Electronics Corporation and Subsidiaries
	Notes to Unaudited Condensed Consolidated Financial Statements, continued

	Debt Issuance and Extinguishment Costs

	We incurred approximately $1.5 million of debt issuance costs in connection with the issuance of the new Term B Loans, which have been capitalized as a deferred loan cost and will be amortized to interest expense over the term of the loans using the effective interest method.

	As of June 27, 2014 and December 27, 2013, we have $11.5 million and $9.3 million, respectively, of unamortized deferred loan costs. The short-term portion of these unamortized deferred loan costs are classified in prepaid expenses and other current assets and the long-term portion is classified in deferred loan costs and other assets in our Unaudited Condensed Consolidated Balance Sheets.

	During the six months ended June 27, 2014, interest expense included debt extinguishment costs of $1.0 million, which included a $0.2 million write-off of unamortized debt issuance costs and $0.8 million of legal fees primarily attributed to the extinguishment of the senior convertible notes. During the six months ended June 27, 2013, interest expense included $0.6 million of debt extinguishment costs for lender fees incurred in connection with post-closing obligations under the Oaktree credit agreement.

Preferred_stock

Preferred stock	6 Months Ended
	Jun. 27, 2014
Preferred stock [Abstract]	'
Preferred stock	'
	-9	Preferred stock

	As of December 27, 2013, Oaktree held 1,000 shares of Series A preferred stock. In accordance with the Investment Agreement, subject to certain conditions, the preferred stock was automatically convertible into such number of shares of our common stock that would result in Oaktree having received 67.9% of our total common stock (on a pro forma fully diluted basis as of November 20, 2012, and without giving effect to shares of common stock and warrants previously owned by Oaktree).

	In conjunction with the Exchange Transaction, we amended the Investment Agreement in February 2014 such that the 1,000 shares of Series A preferred stock held by Oaktree was convertible into shares of common stock at such time that we acquired and cancelled at least 90% of the $22.3 million of our outstanding senior convertible notes. In accordance with the Investment Agreement, as amended, the Series A preferred stock was converted into 8.2 million shares of our common stock upon completion of the Exchange Transaction on February 21, 2014.

	Pursuant to the amendment, we agreed to grant Oaktree an expansion of its right to nominate individuals to serve as members of our Board of Directors. As such, we agreed to appoint three of Oaktree’s designees to the Board and to expand the current number of directors of the Board from seven to nine. We also agreed that, in connection with any meeting of our shareholders at which directors are to be elected, Oaktree shall have the right to designate individuals to our slate of director nominees in proportion to its equity ownership of the Company. So long as Oaktree beneficially owns a majority of our outstanding common stock, it will have the right to designate no less than a majority of the individuals comprising the members of such slate.

Per_share_amounts

Per share amounts	6 Months Ended
Per share amounts	Jun. 27, 2014
Per share amounts [Abstract]	'
Per share amounts	'
	-10	Per share amounts

	Net loss per share calculations was as follows (in thousands, except per share amounts):

			Three Months Ended						Six Months Ended
			27-Jun-14			28-Jun-13			27-Jun-14			28-Jun-13
	Net loss		$	(7,839	)	$	(5,221	)	$	(16,870	)	$	(12,350	)
	Less: Net (loss) earnings attributable to non-controlling interest			(30	)		9			(16	)		(5	)
	Net loss attributable to Pulse Electronics Corporation		$	(7,809	)	$	(5,230	)	$	(16,854	)	$	(12,345	)

	Basic loss per share:
	Shares			17,322			7,994			14,992			7,976
	Per share amount		$	(0.45	)	$	(0.65	)	$	(1.12	)	$	(1.55	)

	Diluted loss per share:
	Shares			17,322			7,994			14,992			7,976
	Per share amount		$	(0.45	)	$	(0.65	)	$	(1.12	)	$	(1.55	)

	As we had net losses in the three and six months ended June 27, 2014 and June 28, 2013, we did not include any common stock equivalents related to stock options, restricted shares, and restricted share units in our calculation of diluted loss per share. There were approximately 0.3 million and 0.4 million stock options outstanding as of June 27, 2014 and June 28, 2013, respectively, and unvested restricted shares and restricted share units outstanding of approximately 0.9 million and 0.1 million as of June 27, 2014 and June 28, 2013, respectively, that were excluded from the computation of weighted average shares outstanding.
	Pulse Electronics Corporation and Subsidiaries
	Notes to Unaudited Condensed Consolidated Financial Statements, continued

	Prior to repayment of the senior convertible notes and conversion of the Series A preferred stock into common shares, the effect of these instruments was antidilutive and therefore excluded from our diluted loss per share calculation for the six months ended June 27, 2014 and June 28, 2013.

Severance_impairment_and_other

Severance, impairment and other associated costs	6 Months Ended
Severance, impairment and other associated costs	Jun. 27, 2014
Severance, impairment and other associated costs [Abstract]	'
Severance, impairment and other associated costs	'
	-11	Severance, impairment and other associated costs

	The changes in the accrual related to severance, impairment and other associated costs were as follows (in thousands):

	Balance accrued at December 27, 2013		$	493
	Net expense			1,937
	Cash payments			(631	)
	Non-cash charges			-
	Balance accrued at June 27, 2014		$	1,799

	During the six months ended June 27, 2014 and June 28, 2013, we incurred costs of $1.9 million and $0.1 million, respectively, associated with restructuring actions.

	During the first six months of 2014, we incurred $1.7 million of costs related to our operating expense reduction program initiated in the second quarter of 2013 to make progress towards our targeted operating expense model. These costs included severance costs associated with consolidation of certain general and administrative functions, elimination of certain positions within our executive management team, and workforce reductions in our Wireless segment. In addition, we incurred $0.2 million of severance costs related to a program we initiated in the third quarter of 2013 to lower overhead costs and reorganize certain indirect labor functions in China. We have substantially completed both of these programs as of June 27, 2014.

Fair_Value_Measurements

Fair Value Measurements

6 Months Ended

Jun. 27, 2014

Fair Value Measurements [Abstract]

Fair Value Measurements

-12

Fair Value Measurements

During the six months ended June 27, 2014, there were no changes in the fair value level used in the valuation of our financial assets and liabilities measured at fair value on a recurring basis. We categorize our financial assets and liabilities on our Unaudited Condensed Consolidated Balance Sheets into a three-level fair value hierarchy based on inputs used for valuation, which are categorized as follows:

Level 1 –

Financial assets and liabilities whose values are based on quoted prices for identical assets or liabilities in an active public market.

Level 2 –

Financial assets and liabilities whose values are based on quoted prices in markets that are not active or a valuation using model inputs that are observable for substantially the full term of the asset or liability.

Level 3 –

Financial assets and liabilities whose values are based on prices or valuation techniques that require inputs that are both unobservable and significant to the overall fair value measurement. These inputs reflect management’s assumptions and judgments when pricing the asset or liability.

The following tables presents our fair value hierarchy for those assets measured at fair value on a recurring basis in our Unaudited Condensed Consolidated Balance Sheets (in millions):

Fair Value Measurements at June 27, 2014

Quoted Prices in Active Markets for Identical Assets

Significant Other Observable Inputs

Significant Unobservable Inputs

Level 1

Level 2

Level 3

Assets:

Long-lived assets held for sale

1.8

Total assets

1.8

Pulse Electronics Corporation and Subsidiaries

Notes to Unaudited Condensed Consolidated Financial Statements, continued

Fair Value Measurements at December 27, 2013

Quoted Prices in Active Markets for Identical Assets

Significant Other Observable Inputs

Significant Unobservable Inputs

Level 1

Level 2

Level 3

Assets:

Long-lived assets held for sale

1.9

Total assets

1.9

Long-lived assets held for sale are reported at fair value, if, on an individual basis, the fair value of the asset is less than cost. The fair value of assets held for sale is estimated using Level 3 inputs, such as broker quotes for like-kind assets or other market indications of a potential selling value that approximates fair value. During the six months ended June 27, 2014, our long-lived assets held for sale decreased by $0.1 million due to effects of changes in foreign currency and no fair value adjustments were made during the period.

The majority of our financial instruments and financial assets approximate fair value, as presented on our Unaudited Condensed Consolidated Balance Sheets. As of June 27, 2014, the estimated fair value of our term loans was approximately $112.2 million. The fair value of the term loans was estimated using a discounted cash flow approach. The discounted cash flow approach uses a risk-adjusted yield to present value the contractual cash flows of the term loans. The fair value of the notes would be classified as Level 3 within the fair value measurement hierarchy. These liabilities are not measured at their fair value in our Unaudited Condensed Consolidated Balance Sheets for any period presented.

Business_segment_information

Business segment information	6 Months Ended
Business segment information	Jun. 27, 2014
Business segment information [Abstract]	'
Business segment information	'
	-13	Business segment information

	Our segments’ net sales and operating profit (loss) excluding severance, impairment and other associated costs, and legal reserve costs were as follows (in thousands):

			Three Months Ended						Six Months Ended
			27-Jun-14			28-Jun-13			27-Jun-14			28-Jun-13
	Net sales:
	Network		$	42,157		$	38,454		$	77,099		$	74,285
	Power			28,086			29,554			54,573			57,139
	Wireless			23,324			20,250			43,547			41,640
	Total net sales		$	93,567		$	88,258		$	175,219		$	173,064

	Operating profit (loss) excluding severance, impairment and other associated costs, and legal reserve costs:
	Network		$	2,078		$	922		$	3,009		$	2,254
	Power			2,195			1,910			3,512			3,079
	Wireless			(1,562	)		(1,090	)		(4,206	)		(2,584	)
	Operating profit (loss) excluding severance, impairment and other associated costs, and legal reserve costs			2,711			1,742			2,315			2,749

	Severance, impairment and other associated costs			976			93			1,937			112
	Legal reserve			11			37			22			75
	Operating profit			1,724			1,612			356			2,562

	Interest expense, net			(6,361	)		(6,774	)		(13,479	)		(11,888	)
	Other income (expense), net			318			(408	)		245			(2,940	)

	Loss before income taxes		$	(4,319	)	$	(5,570	)	$	(12,878	)	$	(12,266	)

Subsequent_events

Subsequent events	6 Months Ended
	Jun. 27, 2014
Subsequent events [Abstract]	'
Subsequent events	'
	-14	Subsequent events

	On July 14, 2014, we announced that Ralph E. Faison resigned from our Board of Directors and as our Chief Executive Officer and President. In connection with his termination of employment on July 14, 2014, Mr. Faison is entitled to an aggregate severance payment of $2.6 million payable in equal installments over a twenty-four month period, subject to Section 409A of the Internal Revenue Code of 1986. Mr. Faison will also receive full vesting in respect of 271,083 restricted stock units and 93,645 stock options that we previously granted to him. Our Board of Directors has named Alan H. Benjamin, Chief Operating Officer, as interim Chief Executive Officer, and John E. Major, lead independent member of our Board of Directors, as interim Chairman of the Board. We are undertaking a search for a permanent Chief Executive Officer.

General_Policies

General (Policies)	6 Months Ended
General (Policies)	Jun. 27, 2014
General [Abstract]	'
Basis of presentation	'
	Basis of presentation

	The accompanying Unaudited Condensed Consolidated Financial Statements of Pulse Electronics Corporation (“Pulse Electronics”, “Pulse”, or “the Company”, which may be referred to as “we” or “our”) have been prepared in accordance with generally accepted accounting principles in the United States of America ("U.S. GAAP") for interim financial information and in accordance with the instructions to Form 10-Q and Article 10 of Regulation S-X. Accordingly, they do not include all of the information and notes required by U.S. GAAP for complete consolidated financial statements. In the opinion of management, all adjustments, consisting principally of normal recurring adjustments, considered necessary for a fair presentation have been included.

	The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the amounts reported in the financial statements and the accompanying notes. Actual results could differ from these estimates. These Unaudited Condensed Consolidated Financial Statements should be read in conjunction with the Company's audited consolidated financial statements and the notes thereto in the Company's Annual Report on Form 10-K for the year ended December 27, 2013. Results for the six month period ended June 27, 2014 are not necessarily indicative of annual results.
Reclassifications	'
	Reclassifications

	We have reclassified certain items in our Unaudited Condensed Consolidated Financial Statements to conform to the current year presentation.
New accounting pronouncements	'
	New accounting pronouncements

	In May 2014, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update No. (“ASU”) 2014-09, Revenue from Contracts with Customers, a new topic in the FASB Accounting Standards Codification (“ASC”) Topic 606 (“FASB ASC Topic 606”). The standard implements a five step process for revenue recognition in order to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. This ASU is effective for fiscal years, and interim periods within those years, beginning after December 15, 2016. Early application is not permitted. The standard permits the use of either a full retrospective or modified retrospective transition method. The Company is currently evaluating the impact that the adoption will have on the condensed consolidated financial statements and related disclosures. The Company has not yet selected a transition method nor has it determined the effect of the standard on its ongoing financial reporting.

	In April 2014, the FASB issued ASU 2014-08, Reporting Discontinued Operations and Disclosures of Disposals of Components of an Entity, an amendment to FASB ASC Topic 205, Presentation of Financial Statements ("FASB ASC Topic 205") and FASB ASC Topic 360, Property, Plant and Equipment ("FASB ASC Topic 360"). The update revises the definition of discontinued operations by limiting discontinued operations reporting to disposals of components of an entity that represent strategic shifts that have (or will have) a major effect on an entity's operations and financial results, removing the lack of continuing involvement criteria and requiring discontinued operations reporting for the disposal of an equity method investment that meets the definition of discontinued operations. The update also requires expanded disclosures for discontinued operations, including disclosure of pretax profit or loss of an individually significant component of an entity that does not qualify for discontinued operations reporting. This ASU is effective prospectively for fiscal years, and interim periods within those years, beginning after December 15, 2014. The Company will apply the guidance prospectively to disposal activity occurring after the effective date of this ASU.

Inventory_Tables

Inventory (Tables)	6 Months Ended
Inventory (Tables)	Jun. 27, 2014
Inventory [Abstract]	'
Inventory	'
	Inventory consisted of the following (in thousands):

		27-Jun-14		27-Dec-13
	Finished goods	$	19,212	$	21,573
	Work in progress		3,219		3,570
	Raw materials and supplies		8,489		11,583
		$	30,920	$	36,726

Intangible_assets_net_Tables

Intangible assets, net (Tables)	6 Months Ended
Intangible assets, net (Tables)	Jun. 27, 2014
Intangible assets, net [Abstract]	'
Net carrying amounts of intangible assets	'
	Intangible assets consisted of the following (in thousands):

		27-Jun-14			27-Dec-13
	Intangible assets subject to amortization (definite lives):
	Customer relationships	$	3,300		$	3,300
	Technology		2,000			2,000
	Total		5,300			5,300

	Accumulated amortization:
	Customer relationships		(3,300	)		(3,300	)
	Technology		(2,000	)		(2,000	)
	Total		(5,300	)		(5,300	)

	Net intangible assets subject to amortization		-			-

	Intangible assets not subject to amortization (indefinite lives):
	Tradename		2,040			2,040

		$	2,040		$	2,040

Accrued_expenses_and_other_cur1

Accrued expenses and other current liabilities (Tables)	6 Months Ended
Accrued expenses and other current liabilities (Tables)	Jun. 27, 2014
Accrued expenses and other current liabilities [Abstract]	'
Accrued expenses and other current liabilities	'
	Accrued expenses and other current liabilities consisted of the following (in thousands):

		27-Jun-14		27-Dec-13
	Income taxes payable	$	6,798	$	6,493
	Accrued compensation		10,528		10,003
	Accrued restructuring costs (Note 11)		1,799		493
	Legal reserve		5,288		5,302
	Other accrued expenses		13,676		14,044
		$	38,089	$	36,335

Income_taxes_Tables

Income taxes (Tables)	6 Months Ended
Income taxes (Tables)	Jun. 27, 2014
Income taxes [Abstract]	'
Income tax expense	'
	The income tax expense for the six months ended was as follows (in thousands):

		27-Jun-14			28-Jun-13
	Income tax expense	$	3,992		$	84
	Effective tax rate		(31.0	)%		(0.7	)%

Debt_Tables

Debt (Tables)	6 Months Ended
Debt (Tables)	Jun. 27, 2014
Debt [Abstract]	'
Long-term debt, net of discount	'
	Long-term debt, net of discount, consisted of the following (in thousands):

			27-Jun-14			27-Dec-13
	Term A Loan		$	89,578		$	83,155
	Term B Loan			48,195			31,082
	Senior convertible notes			-			22,315
	Less: Term Loan discounts			(21,542	)		(24,207	)
				116,231			112,345
	Less: current portion			-			(22,315	)
			$	116,231		$	90,030
Secured leverage ratio requirements	'
	Under the credit agreement, as amended in February 2014, the secured leverage ratio requirements, as defined in the agreement, are set forth in the table below:

	Test Period End Date(s)	Secured Leverage Ratio
	March 31, 2014 through December 31, 2014	11.00 to 1.00
	March 31, 2015 through December 31, 2015	9.50 to 1.00
	March 31, 2016 through December 31, 2016	8.00 to 1.00
	March 31, 2017 through December 31, 2017	5.00 to 1.00

Per_share_amounts_Tables

Per share amounts (Tables)	6 Months Ended
Per share amounts (Tables)	Jun. 27, 2014
Per share amounts [Abstract]	'
Net loss per share calculations	'
	Net loss per share calculations was as follows (in thousands, except per share amounts):

		Three Months Ended						Six Months Ended
		27-Jun-14			28-Jun-13			27-Jun-14			28-Jun-13
	Net loss	$	(7,839	)	$	(5,221	)	$	(16,870	)	$	(12,350	)
	Less: Net (loss) earnings attributable to non-controlling interest		(30	)		9			(16	)		(5	)
	Net loss attributable to Pulse Electronics Corporation	$	(7,809	)	$	(5,230	)	$	(16,854	)	$	(12,345	)

	Basic loss per share:
	Shares		17,322			7,994			14,992			7,976
	Per share amount	$	(0.45	)	$	(0.65	)	$	(1.12	)	$	(1.55	)

	Diluted loss per share:
	Shares		17,322			7,994			14,992			7,976
	Per share amount	$	(0.45	)	$	(0.65	)	$	(1.12	)	$	(1.55	)

Severance_impairment_and_other1

Severance, impairment and other associated costs (Tables)	6 Months Ended
Severance, impairment and other associated costs (Tables)	Jun. 27, 2014
Severance, impairment and other associated costs [Abstract]	'
Summary of severance, impairment and other costs	'
	The changes in the accrual related to severance, impairment and other associated costs were as follows (in thousands):

	Balance accrued at December 27, 2013	$	493
	Net expense		1,937
	Cash payments		(631	)
	Non-cash charges		-
	Balance accrued at June 27, 2014	$	1,799

Fair_Value_Measurements_Tables

Fair Value Measurements (Tables)	6 Months Ended
Fair Value Measurements (Tables)	Jun. 27, 2014
Fair Value Measurements [Abstract]	'
Fair value hierarchy for financial assets and liabilities	'
	The following tables presents our fair value hierarchy for those assets measured at fair value on a recurring basis in our Unaudited Condensed Consolidated Balance Sheets (in millions):

		Fair Value Measurements at June 27, 2014
		Quoted Prices in Active Markets for Identical Assets		Significant Other Observable Inputs		Significant Unobservable Inputs
		Level 1		Level 2		Level 3
	Assets:
	Long-lived assets held for sale	$	-	$	-	$	1.8
	Total assets	$	-	$	-	$	1.8

	Pulse Electronics Corporation and Subsidiaries
	Notes to Unaudited Condensed Consolidated Financial Statements, continued

		Fair Value Measurements at December 27, 2013
		Quoted Prices in Active Markets for Identical Assets		Significant Other Observable Inputs		Significant Unobservable Inputs
		Level 1		Level 2		Level 3
	Assets:
	Long-lived assets held for sale	$	-	$	-	$	1.9
	Total assets	$	-	$	-	$	1.9

Business_segment_information_T

Business segment information (Tables)	6 Months Ended
Business segment information (Tables)	Jun. 27, 2014
Business segment information [Abstract]	'
Segment net sales and operating loss	'
	Our segments’ net sales and operating profit (loss) excluding severance, impairment and other associated costs, and legal reserve costs were as follows (in thousands):

		Three Months Ended						Six Months Ended
		27-Jun-14			28-Jun-13			27-Jun-14			28-Jun-13
	Net sales:
	Network	$	42,157		$	38,454		$	77,099		$	74,285
	Power		28,086			29,554			54,573			57,139
	Wireless		23,324			20,250			43,547			41,640
	Total net sales	$	93,567		$	88,258		$	175,219		$	173,064

	Operating profit (loss) excluding severance, impairment and other associated costs, and legal reserve costs:
	Network	$	2,078		$	922		$	3,009		$	2,254
	Power		2,195			1,910			3,512			3,079
	Wireless		(1,562	)		(1,090	)		(4,206	)		(2,584	)
	Operating profit (loss) excluding severance, impairment and other associated costs, and legal reserve costs		2,711			1,742			2,315			2,749

	Severance, impairment and other associated costs		976			93			1,937			112
	Legal reserve		11			37			22			75
	Operating profit		1,724			1,612			356			2,562

	Interest expense, net		(6,361	)		(6,774	)		(13,479	)		(11,888	)
	Other income (expense), net		318			(408	)		245			(2,940	)

	Loss before income taxes	$	(4,319	)	$	(5,570	)	$	(12,878	)	$	(12,266	)

Inventory_Details

Inventory (Details) (USD $)	Jun. 27, 2014	Dec. 27, 2013
In Thousands, unless otherwise specified	Jun. 27, 2014	Dec. 27, 2013
Inventory [Abstract]	'	'
Finished goods	$19,212	$21,573
Work in progress	3,219	3,570
Raw materials and supplies	8,489	11,583
Inventory	$30,920	$36,726

Intangible_assets_net_Details

Intangible assets, net (Details) (USD $)	6 Months Ended
Intangible assets, net (Details) (USD $)	Jun. 28, 2013	Jun. 27, 2014	Dec. 27, 2013
Finite Lived Intangible Assets [Line Items]	'	'	'
Intangible assets subject to amortization (definite lives)	'	$5,300,000	$5,300,000
Accumulated amortization	'	-5,300,000	-5,300,000
Net intangible assets subject to amortization	'	0	0
Indefinite-lived Intangible Assets [Line Items]	'	'	'
Intangible assets, net	'	2,040,000	2,040,000
Amortization expense for period	200,000	'	'
Trade Name [Member]	'	'	'
Indefinite-lived Intangible Assets [Line Items]	'	'	'
Intangible assets not subject to amortization (indefinite lives)	'	2,040,000	2,040,000
Customer relationships [Member]	'	'	'
Finite Lived Intangible Assets [Line Items]	'	'	'
Intangible assets subject to amortization (definite lives)	'	3,300,000	3,300,000
Accumulated amortization	'	-3,300,000	-3,300,000
Technology [Member]	'	'	'
Finite Lived Intangible Assets [Line Items]	'	'	'
Intangible assets subject to amortization (definite lives)	'	2,000,000	2,000,000
Accumulated amortization	'	($2,000,000)	($2,000,000)

Accrued_expenses_and_other_cur2

Accrued expenses and other current liabilities (Details) (USD $)	Jun. 27, 2014	Dec. 27, 2013
In Thousands, unless otherwise specified	Jun. 27, 2014	Dec. 27, 2013
Accrued expenses and other current liabilities [Abstract]	'	'
Income taxes payable	$6,798	$6,493
Accrued compensation	10,528	10,003
Accrued restructuring costs (Note 11)	1,799	493
Legal reserve	5,288	5,302
Other accrued expenses	13,676	14,044
Total accrued expenses and other current liabilities	$38,089	$36,335

Income_taxes_Details

Income taxes (Details) (USD $)	3 Months Ended		6 Months Ended
Income taxes (Details) (USD $)	Jun. 27, 2014	Jun. 28, 2013	Jun. 27, 2014	Jun. 28, 2013
Income tax expense benefit and effective income tax rate [Abstract]	'	'	'	'
Income tax expense	$3,520,000	($349,000)	$3,992,000	$84,000
Effective tax rate (in hundredths)	'	'	-31.00%	-0.70%
Accrued interest and penalties related to uncertain income tax positions	400,000	'	400,000	'
Total unrecognized tax benefits	3,600,000	'	3,600,000	'
Net increase in unrecognized income tax benefits	'	'	100,000	'
Estimated unrecognized tax benefits to be resolved within next twelve months	1,700,000	'	1,700,000	'
Increase (decrease) in accrued interest and penalties related to uncertain income tax positions	'	'	($100,000)	'

Defined_benefit_plans_Details

Defined benefit plans (Details) (USD $)	6 Months Ended
In Millions, unless otherwise specified	Jun. 27, 2014	Jun. 28, 2013
Defined benefit plans [Abstract]	'	'
Net periodic pension cost (income)	$0.10	($0.10)

Commitments_and_contingencies_

Commitments and contingencies (Details) (USD $)	Jun. 27, 2014	Dec. 28, 2012	Jun. 27, 2014	Jun. 28, 2013	Jun. 27, 2014	Jun. 28, 2013
In Millions, unless otherwise specified	Turkish Foreign Tax Authority [Member]	Turkish Foreign Tax Authority [Member]	Halo [Member]	Halo [Member]	Halo [Member]	Halo [Member]
					Plant
Commitments [Line Items]	'	'	'	'	'	'
Amount of bond held in an interest-bearing account	'	'	'	'	$1.60	'
Lawsuit filing date	'	'	'	'	'March 2007	'
Domicile of Litigation	'	'	'	'	'United States District Court, District of Nevada	'
Plaintiff allegations	'	'	'	'	'The plaintiff, Halo, claims that we infringe certain U.S. patents related to an electronic surface mount package, and is seeking injunctive relief and damages.	'
Number of patents infringed	'	'	'	'	3	'
Damage and interest payable amount	'	'	'	'	2	'
Legal expenses	'	'	0.1	0.3	0.4	0.6
Legal Reserve	'	'	'	'	'	'
Legal reserve	'	3.7	'	'	'	'
(Decrease) increase in Legal reserve	($0.10)	$3.70	'	'	'	'

Debt_Details

Debt (Details) (USD $)

6 Months Ended

3 Months Ended

6 Months Ended

0 Months Ended

Share data in Millions, unless otherwise specified

Jun. 27, 2014

Jun. 28, 2013

Dec. 27, 2013

Jun. 27, 2014

Dec. 27, 2013

Jun. 27, 2014

Dec. 27, 2013

Feb. 21, 2014

Jun. 27, 2014

Dec. 27, 2013

Jun. 27, 2014

Dec. 27, 2013

March 31, 2014 through December 31, 2014 [Member]

March 31, 2015 through December 31, 2015 [Member]

March 31, 2016 through December 31, 2016 [Member]

March 31, 2017 through December 31, 2017 [Member]

Term loans [Member]

Term A Loan [Member]

Term B Loan [Member]

Senior Convertible Notes [Member]

Debt Instrument [Line Items]

Long-term debt, gross amount

$89,578,000

$83,155,000

$48,195,000

$31,082,000

$22,315,000

Less: Term Loan discounts

-21,542,000

-24,207,000

Total debt, net of term loan discount

116,231,000

112,345,000

Less: current portion of long-term debt

-22,315,000

Long-term debt, net of discount

116,231,000

90,030,000

Coupon rate on senior notes (in hundredths)

12.00%

10.00%

Term loans increased during period from PIK

6,900,000

Accrual related to interest in other long term liabilities

3,800,000

Common stock issued (in shares)

8.2

Maximum capital expenditures in 2014

12,000,000

Maximum capital expenditures in 2015, and each fiscal year thereafter

14,000,000

Secured leverage ratio requirements [Abstract]

Secured leverage ratio

9.5

Senior Convertible Notes [Abstract]

Maturity date

20-Nov-17

Amount of debt exchanged for term loan, common stock and cash

20,700,000

Exchange transaction result in issuance of Term B Loan

14,900,000

Exchange transaction result in issuance of shares (in shares)

1.1

Cash in exchange of common stock

2,400,000

Debt issuance costs

1,500,000

Unamortized deferred loan costs recorded in other assets

11,500,000

9,300,000

Loss on Extinguishment of Debt [Abstract]

Extinguishment of debt

1,000,000

Write-off of debt issuance costs

200,000

Incurred lender fees

800,000

600,000

Outstanding amounts due on either Repurchase Date or maturity date

1,600,000

Term loan principal covenant modification fee

$1,800,000

Term loan principal covenant modification fee (in percentage)

1.50%

Preferred_stock_Details

Preferred stock (Details) (USD $)	6 Months Ended	0 Months Ended	12 Months Ended
In Millions, except Share data, unless otherwise specified	Jun. 27, 2014	Feb. 21, 2014	Dec. 27, 2013
	Director	Convertible Preferred Stock [Member]	Convertible Preferred Stock [Member]
Class of Stock [Line Items]	'	'	'
Preferred stock issued (in shares)	'	1,000	1,000
Preferred stock conversion ratio (in hundredths)	'	'	67.90%
Percentage of acquire and cancel outstanding senior convertible notes (in hundredths)	90.00%	'	'
Convertible senior notes	$22.30	'	'
Preferred stock conversion to common stock (in shares)	'	8,200,000	'
Number of directors appointed	3	'	'
Number of directors of the board before expansion	7	'	'
Number of directors of the board after expansion	9	'	'

Per_share_amounts_Details

Per share amounts (Details) (USD $)	3 Months Ended		6 Months Ended
In Thousands, except Share data, unless otherwise specified	Jun. 27, 2014	Jun. 28, 2013	Jun. 27, 2014	Jun. 28, 2013
Per share amounts [Abstract]	'	'	'	'
Net loss	($7,839)	($5,221)	($16,870)	($12,350)
Less: Net (loss) earnings attributable to non-controlling interest	-30	9	-16	-5
Net loss attributable to Pulse Electronics Corporation	($7,809)	($5,230)	($16,854)	($12,345)
Basic loss per share [Abstract]	'	'	'	'
Shares (in shares)	17,322,000	7,994,000	14,992,000	7,976,000
Per share amount (in dollars per share)	($0.45)	($0.65)	($1.12)	($1.55)
Diluted loss per share [Abstract]	'	'	'	'
Shares (in shares)	17,322,000	7,994,000	14,992,000	7,976,000
Per share amount (in dollars per share)	($0.45)	($0.65)	($1.12)	($1.55)
Stock options outstanding (in shares)	300,000	400,000	300,000	400,000
Unvested restricted shares outstanding (in shares)	900,000	100,000	900,000	100,000

Severance_impairment_and_other2

Severance, impairment and other associated costs (Details) (USD $)	6 Months Ended
	Jun. 27, 2014	Jun. 28, 2013
Restructuring Reserve [Roll Forward]	'	'
Balance accrued at beginning of period	$493,000	'
Net expense	1,937,000	'
Cash payments	-631,000	'
Non-cash charges	0	'
Balance accrued at end of period	1,799,000	'
Restructuring and impairment charges	1,900,000	100,000
Second Quarter 2013 program [Member]	'	'
Restructuring Reserve [Roll Forward]	'	'
Severance and related costs	200,000	'
Third Quarter 2013 program [Member]	'	'
Restructuring Reserve [Roll Forward]	'	'
Severance and related costs	$1,700,000	'

Fair_Value_Measurements_Detail

Fair Value Measurements (Details) (USD $)	6 Months Ended
In Millions, unless otherwise specified	Jun. 27, 2014	Jun. 27, 2014	Dec. 27, 2013	Jun. 27, 2014	Dec. 27, 2013	Jun. 27, 2014	Dec. 27, 2013
	Significant Unobservable Inputs (Level 3) [Member]	Fair Value, Measurements, Recurring [Member]	Fair Value, Measurements, Recurring [Member]	Fair Value, Measurements, Recurring [Member]	Fair Value, Measurements, Recurring [Member]	Fair Value, Measurements, Recurring [Member]	Fair Value, Measurements, Recurring [Member]
		Quoted Prices In Active markets for Identical Assets (Level 1) [Member]	Quoted Prices In Active markets for Identical Assets (Level 1) [Member]	Significant Other Observable Inputs (Level 2) [Member]	Significant Other Observable Inputs (Level 2) [Member]	Significant Unobservable Inputs (Level 3) [Member]	Significant Unobservable Inputs (Level 3) [Member]
Assets [Abstract]	'	'	'	'	'	'	'
Long-lived assets held for sale	'	$0	$0	$0	$0	$1.80	$1.90
Total	'	0	0	0	0	1.8	1.9
Decrease in long-lived asset held for sale	0.1	'	'	'	'	'	'
Estimated fair value of the Oaktree term loans	$112.20	'	'	'	'	'	'

Business_segment_information_D

Business segment information (Details) (USD $)	3 Months Ended		6 Months Ended
In Thousands, unless otherwise specified	Jun. 27, 2014	Jun. 28, 2013	Jun. 27, 2014	Jun. 28, 2013
Segment Reporting Information [Line Items]	'	'	'	'
Net sales	$93,567	$88,258	$175,219	$173,064
Operating profit (loss) excluding severance, impairment and other associated costs, and legal reserve costs	2,711	1,742	2,315	2,749
Severance, impairment and other associated costs	976	93	1,937	112
Legal reserve	11	37	22	75
Operating profit	1,724	1,612	356	2,562
Interest expense, net	-6,361	-6,774	-13,479	-11,888
Other income (expense), net	318	-408	245	-2,940
Loss before income taxes	-4,319	-5,570	-12,878	-12,266
Intersegment Elimination [Member]	'	'	'	'
Segment Reporting Information [Line Items]	'	'	'	'
Severance, impairment and other associated costs	976	93	1,937	112
Legal reserve	11	37	22	75
Network [Member] \| Operating Segments [Member]	'	'	'	'
Segment Reporting Information [Line Items]	'	'	'	'
Net sales	42,157	38,454	77,099	74,285
Operating profit (loss) excluding severance, impairment and other associated costs, and legal reserve costs	2,078	922	3,009	2,254
Power [Member] \| Operating Segments [Member]	'	'	'	'
Segment Reporting Information [Line Items]	'	'	'	'
Net sales	28,086	29,554	54,573	57,139
Operating profit (loss) excluding severance, impairment and other associated costs, and legal reserve costs	2,195	1,910	3,512	3,079
Wireless [Member] \| Operating Segments [Member]	'	'	'	'
Segment Reporting Information [Line Items]	'	'	'	'
Net sales	23,324	20,250	43,547	41,640
Operating profit (loss) excluding severance, impairment and other associated costs, and legal reserve costs	($1,562)	($1,090)	($4,206)	($2,584)

Subsequent_events_Details

Subsequent events (Details) (Subsequent Event [Member], Ralph E. Faison [Member], USD $)	0 Months Ended
In Millions, except Share data, unless otherwise specified	Jul. 14, 2014
Subsequent Event [Line Items]	'
Severance Costs	$2.60
Period for equal installments of severance payment	'24 months
Restricted Stock Units [Member]	'
Subsequent Event [Line Items]	'
Securities for which full vesting will be paid (in shares)	271,083
Stock Option [Member]	'
Subsequent Event [Line Items]	'
Securities for which full vesting will be paid (in shares)	93,645