XML 39 R28.htm IDEA: XBRL DOCUMENT
v2.4.0.8

Nature of Operations and Summary of Significant Accounting Policies (Tables) | 12 Months Ended
--- | ---
Dec. 28, 2013
Nature of Operations and Summary of Significant Accounting Policies [Abstract] |
Changes in Estimated Product Warranty Liability | The changes in the carrying amount of accrued warranty costs are as follows:
(In thousands) |  | 2013 |  |  | 2012 |
Balance at Beginning of Year |  | $ | 4,462 |  |  | $ | 4,129 |
Provision charged to income |  |  | 1,565 |  |  |  | 1,775 |
Usage |  |  | (2,114 | ) |  |  | (1,544 | )
Acquired |  |  | 567 |  |  |  | – |
Currency translation |  |  | 91 |  |  |  | 102 |
Balance at End of Year |  | $ | 4,571 |  |  | $ | 4,462 |
Supplemental Cash Flow Information |
(In thousands) |  | 2013 |  |  | 2012 |  |  | 2011 |
Cash Paid for Interest |  | $ | 961 |  |  | $ | 856 |  |  | $ | 1,106 |
Cash Paid for Income Taxes |  | $ | 8,375 |  |  | $ | 9,326 |  |  | $ | 6,677 |
Non-Cash Investing Activities: |  |  |  |  |  |  |  |  |  |  |  |
Fair Value of Assets Acquired |  | $ | 88,398 |  |  | $ | – |  |  | $ | 21,808 |
Cash Paid for Acquired Businesses |  |  | (67,453 | ) |  |  | – |  |  |  | (16,104 | )
Liabilities Assumed of Acquired Businesses |  | $ | 20,945 |  |  | $ | – |  |  | $ | 5,704 |
Non-Cash Financing Activities: |  |  |  |  |  |  |  |  |  |  |  |
Issuance of Company Common Stock |  | $ | 2,677 |  |  | $ | 2,106 |  |  | $ | 2,296 |
Dividends Declared but Unpaid |  | $ | 1,389 |  |  | $ | – |  |  | $ | – |
Components of Inventory | The components of inventories are as follows:
(In thousands) |  | 2013 |  |  | 2012 |
Raw Materials and Supplies |  | $ | 20,836 |  |  | $ | 19,561 |
Work in Process |  |  | 21,051 |  |  |  | 8,371 |
Finished Goods (includes $2,941 and $2,310 at customer locations) |  |  | 20,918 |  |  |  | 14,145 |
|  | $ | 62,805 |  |  | $ | 42,077 |
Property, Plant and Equipment | Property, plant, and equipment consist of the following:
(In thousands) |  | 2013 |  |  | 2012 |
Land |  | $ | 4,797 |  |  | $ | 3,968 |
Buildings |  |  | 38,363 |  |  |  | 36,823 |
Machinery, Equipment, and Leasehold Improvements |  |  | 74,837 |  |  |  | 68,255 |
|  |  | 117,997 |  |  |  | 109,046 |
Less: Accumulated Depreciation and Amortization |  |  | 73,112 |  |  |  | 69,878 |
|  | $ | 44,885 |  |  | $ | 39,168 |
Acquired Intangible Assets | Acquired intangible assets are as follows:
(In thousands) |  | Gross |  |  | Currency Translation |  |  | Accumulated Amortization |  |  | Net |
December 28, 2013 |  |  |  |  |  |  |  |  |  |  |  |
Customer relationships |  | $ | 37,964 |  |  | $ | 1,074 |  |  | $ | (11,446 | ) |  | $ | 27,592 |
Intellectual property |  |  | 20,350 |  |  |  | (225 | ) |  |  | (12,276 | ) |  |  | 7,849 |
Tradenames |  |  | 10,198 |  |  |  | (60 | ) |  |  | (252 | ) |  |  | 9,886 |
Non-compete agreements |  |  | 3,388 |  |  |  | (10 | ) |  |  | (3,203 | ) |  |  | 175 |
Distribution network |  |  | 2,400 |  |  |  | – |  |  |  | (1,238 | ) |  |  | 1,162 |
Licensing agreements |  |  | 400 |  |  |  | – |  |  |  | (173 | ) |  |  | 227 |
Other |  |  | 2,809 |  |  |  | (65 | ) |  |  | (1,785 | ) |  |  | 959 |
|  | $ | 77,509 |  |  | $ | 714 |  |  | $ | (30,373 | ) |  | $ | 47,850 |
December 29, 2012 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Customer relationships |  | $ | 19,054 |  |  | $ | 1,433 |  |  | $ | (9,825 | ) |  | $ | 10,662 |
Intellectual property |  |  | 15,690 |  |  |  | (60 | ) |  |  | (10,838 | ) |  |  | 4,792 |
Tradenames |  |  | 8,879 |  |  |  | (30 | ) |  |  | (125 | ) |  |  | 8,724 |
Non-compete agreements |  |  | 3,362 |  |  |  | (9 | ) |  |  | (3,159 | ) |  |  | 194 |
Distribution network |  |  | 2,400 |  |  |  | – |  |  |  | (1,094 | ) |  |  | 1,306 |
Licensing agreements |  |  | 400 |  |  |  | – |  |  |  | (153 | ) |  |  | 247 |
Other |  |  | 689 |  |  |  | (27 | ) |  |  | (492 | ) |  |  | 170 |
|  | $ | 50,474 |  |  | $ | 1,307 |  |  | $ | (25,686 | ) |  | $ | 26,095 |
Changes in the Carrying Amount of Goodwill | The changes in the carrying amount of goodwill by segment are as follows:
(In thousands) |  | Papermaking Systems Segment |  |  | Wood Processing Systems Segment |  |  | Total |
Balance as of December 31, 2011: |  |  |  |  |  |  |  |  |
Gross Balance |  | $ | 191,468 |  |  | $ | – |  |  | $ | 191,468 |
Accumulated Impairment Losses |  |  | (85,509 | ) |  |  | – |  |  |  | (85,509 | )
Net Balance |  |  | 105,959 |  |  |  | – |  |  |  | 105,959 |
Increase due to acquisitions |  |  | – |  |  |  | – |  |  |  | – |
Currency translation adjustment |  |  | 1,988 |  |  |  | – |  |  |  | 1,988 |
Total 2012 Adjustments |  |  | 1,988 |  |  |  | – |  |  |  | 1,988 |
Balance at December 29, 2012: |  |  |  |  |  |  |  |  |  |  |  |
Gross Balance |  |  | 193,456 |  |  |  | – |  |  |  | 193,456 |
Accumulated Impairment Losses |  |  | (85,509 | ) |  |  | – |  |  |  | (85,509 | )
Net Balance |  |  | 107,947 |  |  |  | – |  |  |  | 107,947 |
Increase due to acquisitions |  |  | 2,545 |  |  |  | 21,480 |  |  |  | 24,025 |
Currency translation adjustment |  |  | 338 |  |  |  | (395 | ) |  |  | (57 | )
Total 2013 Adjustments |  |  | 2,883 |  |  |  | 21,085 |  |  |  | 23,968 |
Balance at December 28, 2013: |  |  |  |  |  |  |  |  |  |  |  |
Gross Balance |  |  | 196,339 |  |  |  | 21,085 |  |  |  | 217,424 |
Accumulated Impairment Losses |  |  | (85,509 | ) |  |  | – |  |  |  | (85,509 | )
Net Balance |  | $ | 110,830 |  |  | $ | 21,085 |  |  | $ | 131,915 |
Goodwill by Reporting Unit | Goodwill by reporting unit is as follows:
(In thousands) |  | 2013 |  |  | 2012 |
Stock-Preparation |  | $ | 18,290 |  |  | $ | 17,583 |
Doctoring, Cleaning, & Filtration |  |  | 34,658 |  |  |  | 33,081 |
Fluid-Handling |  |  | 57,882 |  |  |  | 57,283 |
Wood Processing Systems |  |  | 21,085 |  |  |  | - |
|  | $ | 131,915 |  |  | $ | 107,947 |

X
- Definition Tabular disclosure of goodwill and intangible assets, which may be broken down by segment or major class. + References No definition available. + Details
Name: | kai_GoodwillByReportingUnitTableTextBlock
Namespace Prefix: | kai_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | us-gaap_AccountingPoliciesAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the useful life and salvage value of long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale. Examples include land, buildings, machinery and equipment, and other types of furniture and equipment including, but not limited to, office equipment, furniture and fixtures, and computer equipment and software. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher AICPA -Name Accounting Principles Board Opinion (APB) -Number 12 -Paragraph 5 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 360 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6391035&loc=d3e2868-110229 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.13) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 13 -Subparagraph b -Article 5 + Details
Name: | us-gaap_PropertyPlantAndEquipmentTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of supplemental cash flow information for the periods presented. + References No definition available. + Details
Name: | us-gaap_ScheduleOfCashFlowSupplementalDisclosuresTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of goodwill by reportable segment and in total which includes a rollforward schedule. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=14024403&loc=d3e13854-109267 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=14024403&loc=d3e13816-109267 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 142 -Paragraph 45 -Subparagraph e -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 142 -Paragraph 45 -Subparagraph c -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 142 -Paragraph 47 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. + Details
Name: | us-gaap_ScheduleOfGoodwillTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of goodwill and intangible assets, which may be broken down by segment or major class. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=14024403&loc=d3e13816-109267 + Details
Name: | us-gaap_ScheduleOfIntangibleAssetsAndGoodwillTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the carrying amount as of the balance sheet date of merchandise, goods, commodities, or supplies held for future sale or to be used in manufacturing, servicing or production process. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 2 -Paragraph 6 -Subparagraph a,b,c -Article 5 + Details
Name: | us-gaap_ScheduleOfInventoryCurrentTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the changes in the guarantor's aggregate product warranty liability, including the beginning balance of the aggregate product warranty liability, the aggregate reductions in that liability for payments made (in cash or in kind) under the warranty, the aggregate changes in the liability for accruals related to product warranties issued during the reporting period, the aggregate changes in the liability for accruals related to preexisting warranties (including adjustments related to changes in estimates), and the ending balance of the aggregate product warranty liability. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 460 -SubTopic 10 -Section 50 -Paragraph 8 -URI http://asc.fasb.org/extlink&oid=6398077&loc=d3e12565-110249 + Details
Name: | us-gaap_ScheduleOfProductWarrantyLiabilityTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration