Value Creation Plan (Tables)

9 Months Ended

Sep. 28, 2019

Restructuring and Related Activities [Abstract]

Schedule Of Restructuring And Related Costs [Table Text Block]

			Employee
	Asset		recruitment,		Consulting
	impairments		retention and		fees and
	and facility		termination		temporary
	closure costs^(a)		costs^(b)		labor costs		Total
	$		$		$		$
September 28, 2019
Balance payable, December 29, 2018⁽¹⁾	477		436		—		913
Costs incurred and charged to expense	308		7,098		964		8,370
Cash payments, net	(533	)	(6,220	)	(901	)	(7,654	)
Non-cash adjustments	—		2,872		—		2,872
Balance payable, September 28, 2019⁽¹⁾	252		4,186		63		4,501

September 29, 2018
Balance payable (receivable), December 31, 2017	(700	)	4,427		—		3,727
Costs incurred and charged to expense	1,867		600		410		2,877
Cash receipts (payments), net	1,191		(4,447	)	(110	)	(3,366	)
Non-cash adjustments	(1,255	)	—		—		(1,255	)
Balance payable, September 29, 2018	1,103		580		300		1,983

(1) Balance payable was included in accounts payable and accrued liabilities on the consolidated balance sheet.

(a) Asset impairments and facility closure costs

For the three quarters ended September 28, 2019, costs incurred included costs to dismantle and move equipment from the Company's soy extraction facility, in Heuvelton, New York, which was closed in December 2016. As at September 28, 2019, the balance payable represented the remaining lease obligation (net of sublease rentals) related to the Company's former nutritional bar facility, which was vacated in March 2018. The lease and sublease on this facility extend to December 2020.

For the three quarters ended September 29, 2018, costs incurred included the remaining lease obligation related to the former nutrition bar facility, and an impairment loss related to the disposal of the Company's roasting facility in Wahpeton, North Dakota, net of cash proceeds received on the sale of the facility. In addition, net cash receipts reflected proceeds on the sale of nutrition bar equipment.

(b) Employee recruitment, retention and termination costs

For the three quarters ended September 28, 2019, costs incurred included severance benefits related to employee terminations in connection with the restructuring completed in September 2019, and cost rationalizations associated with the sale of the soy and corn business. In addition, recruitment, relocation and termination costs were incurred in connection with the Company's Chief Executive Officer ("CEO") transition in February 2019 and Chief Financial Officer ("CFO") transition in September 2019. Employee termination costs were recognized net of the reversal of $2.9 million of previously recognized stock-based compensation related to forfeited awards of terminated employees. As at September 28, 2019, the balance payable included accrued severance benefits paid to affected employees in October 2019, or payable to certain former employees through salary continuance extending up to 24 months, as well as accrued retention bonuses for certain employees who remain employed by the Company through specified retention dates.

For the three quarters ended September 29, 2018, costs incurred represented severance benefits to terminated employees, and cash payments included retention bonuses that were paid out to certain employees.

The following table summarizes costs incurred since the inception of the Value Creation Plan to September 28, 2019:

			Employee
	Asset		recruitment,		Consulting
	impairments		retention and		fees and
	and facility		termination		temporary
	closure costs		costs		labor costs		Total
	$		$		$		$
Costs incurred and charged to expense	34,960		22,079		21,943		78,982
Cash payments, net	(10,211	)	(21,188	)	(21,880	)	(53,279	)
Non-cash adjustments	(24,497	)	3,295		—		(21,202	)
Balance payable, September 28, 2019	252		4,186		63		4,501

For the quarters and three quarters ended September 28, 2019 and September 29, 2018, costs incurred and charged to expense were recorded in the consolidated statement of operations as follows:

	Quarter ended		Three quarters ended
	September 28, 2019	September 29, 2018	September 28, 2019	September 29, 2018
	$	$	$	$
Cost of goods sold⁽¹⁾	—	—	—	100
Selling, general and administrative expenses⁽²⁾	1,615	—	2,772	613
Other expense⁽³⁾	3,222	43	5,598	2,164
	4,837	43	8,370	2,877

(1) For the three quarters ended September 29, 2018, inventory write-downs and facility closure costs recorded in cost of goods sold were allocated to the Consumer Products operating segment.

(2) Professional fees and employee retention, recruitment and relocation costs recorded in selling general and administrative expenses were allocated to Corporate Services.

(3) For the quarter ended September 28, 2019, costs recorded in other expense, such as employee termination and recruitment costs, and asset impairment, facility closure and lease termination costs, were allocated as follows: Global Ingredients reportable segment - $nil (September 29, 2018 - $nil); Consumer Products operating segment - $1.1 million (September 29, 2018 - $nil); and Corporate Services - $2.1 million (September 29, 2018 - $0.0 million). For the three quarters ended September 28, 2019, costs recorded in other expense were allocated as follows: Global Ingredients reportable segment - $0.3 million (September 29, 2018 - $0.7 million); Consumer Products operating segment - $2.4 million (September 29, 2018 - $1.3 million); and Corporate Services - $2.9 million (September 29, 2018 - $0.2 million).