XML 45 R32.htm IDEA: XBRL DOCUMENT v3.24.2.u1

Significant Accounting Policies (Tables)

12 Months Ended

Jun. 27, 2024

Accounting Policies [Abstract]

Depreciation Expense for Last Three Fiscal Years

Depreciation expense for the last three fiscal years is as follows:

		Year Ended June 27, 2024				Year Ended June 29, 2023				Year Ended June 30, 2022
Depreciation expense		$	22,895			$	18,746			$	16,390

Estimated Useful Lives of Property, Plant and Equipment

Cost is depreciated using the straight-line method over the following estimated useful lives:

Classification		Estimated Useful Lives
Buildings		10 to 30 years
Machinery and equipment		5 to 10 years
Furniture and leasehold improvements		5 to 10 years
Vehicles		3 to 5 years
Computers and software		3 to 10 years

Carrying Value and Fair Value Estimate of Current and Long-Term Debt

The following table summarizes the carrying value and fair value estimate of our current and long-term debt, excluding unamortized debt issuance costs:

		June 27, 2024				June 29, 2023
Carrying value of current and long-term debt:		$	7,102			$	7,774
Fair value of current and long-term debt:			6,496				7,421

Marketing and Advertising Expenses, Recorded in Selling Expenses

These costs are generally expensed as incurred, recorded in selling expenses and were as follows for the last three fiscal years:

		Year Ended June 27, 2024				Year Ended June 29, 2023				Year Ended June 30, 2022
Marketing and advertising expense		$	15,705			$	13,947			$	13,964

Shipping and Handling Cost for Last Three Fiscal Years

Shipping and handling costs for the last three fiscal years were as follows:

		Year Ended June 27, 2024				Year Ended June 29, 2023				Year Ended June 30, 2022
Shipping and handling costs		$	32,460			$	30,918			$	33,851

Research and Development Expenses for Last Three Fiscal Years

Research and development expenses for the last three fiscal years were as follows:

		Year Ended June 27, 2024				Year Ended June 29, 2023				Year Ended June 30, 2022
Research and development expense		$	3,621			$	3,362			$	2,833

Weighted Average Shares Outstanding Used in Computing Basic and Diluted Earnings Per Share

The following table presents the reconciliation of the weighted average shares outstanding used in computing basic and diluted earnings per share:

		Year Ended June 27, 2024				Year Ended June 29, 2023				Year Ended June 30, 2022
Weighted average number of shares outstanding — basic			11,615,255				11,576,852				11,537,699
Effect of dilutive securities:
Restricted stock units and performance stock units			72,291				65,194				56,250
Weighted average number of shares outstanding — diluted			11,687,546				11,642,046				11,593,949

X

- Definition

Property, plant and equipment estimated useful lives.

+ References

No definition available.

+ Details

Name:	jbss_PropertyPlantAndEquipmentEstimatedUsefulLivesTableTextBlock
Namespace Prefix:	jbss_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Advertising expenses, recorded in selling expenses.

+ References

No definition available.

+ Details

Name:	jbss_ScheduleOfAdvertisingExpensesTableTextBlock
Namespace Prefix:	jbss_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Schedule of depreciation expenses.

+ References

No definition available.

+ Details

Name:	jbss_ScheduleOfDepreciationExpensesTableTextBlock
Namespace Prefix:	jbss_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Research and development expense.

+ References

No definition available.

+ Details

Name:	jbss_ScheduleOfResearchAndDevelopmentExpenseTableTextBlock
Namespace Prefix:	jbss_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Shipping and handling costs.

+ References

No definition available.

+ Details

Name:	jbss_ScheduleOfShippingAndHandlingCostsTableTextBlock
Namespace Prefix:	jbss_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- References

No definition available.

+ Details

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

X

- Definition

Tabular disclosure of information pertaining to carrying amount and estimated fair value of short-term and long-term debt instruments or arrangements, including but not limited to, identification of terms, features, and collateral requirements.

+ References

No definition available.

+ Details

Name:	us-gaap_ScheduleOfCarryingValuesAndEstimatedFairValuesOfDebtInstrumentsTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the weighted average number of shares used in calculating basic net earnings per share (or unit) and diluted earnings per share (or unit).

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 50
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482662/260-10-50-1

+ Details

Name:	us-gaap_ScheduleOfWeightedAverageNumberOfSharesTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration