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Value Creation Plan (Tables) | 12 Months Ended
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Jan. 02, 2021
Restructuring and Related Activities [Abstract] |
Schedule Of Restructuring And Related Costs [Table Text Block] |
|  |  | (a) |  |  |  | (b) |  |  |  | (c) |  |  |  |  |
|  |  |  |  |  |  | Employee |  |  |  |  |  |  |  |  |
|  |  | Asset |  |  |  | recruitment, |  |  |  |  |  |  |  |  |
|  |  | impairments |  |  |  | retention and |  |  |  |  |  |  |  |  |
|  |  | and facility |  |  |  | termination |  |  |  | Professional |  |  |  |  |
|  |  | closure costs |  |  |  | costs |  |  |  | fees |  |  |  | Total |
|  |  | $ |  |  |  | $ |  |  |  | $ |  |  |  | $ |
2020 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance payable, beginning of year |  |  | 201 |  |  |  | 4,026 |  |  |  | — |  |  |  | 4,227 |
Costs incurred and charged to expense |  |  | 6,732 |  |  |  | 2,944 |  |  |  | 1,004 |  |  |  | 10,680 |
Cash payments, net |  |  | (643 | ) |  |  | (5,822 | ) |  |  | (1,004 | ) |  |  | (7,469 |
Non-cash adjustments |  |  | (6,290 | ) |  |  | 894 |  |  |  | — |  |  |  | (5,396 |
Balance payable, end of year(1) |  |  | — |  |  |  | 2,042 |  |  |  | — |  |  |  | 2,042 |
2019 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance payable, beginning of year |  |  | 477 |  |  |  | 436 |  |  |  | — |  |  |  | 913 |
Costs incurred and charged to expense |  |  | 308 |  |  |  | 7,988 |  |  |  | 1,353 |  |  |  | 9,649 |
Cash payments, net |  |  | (584 | ) |  |  | (8,529 | ) |  |  | (1,353 | ) |  |  | (10,466 |
Non-cash adjustments |  |  | — |  |  |  | 4,131 |  |  |  | — |  |  |  | 4,131 |
Balance payable, end of year |  |  | 201 |  |  |  | 4,026 |  |  |  | — |  |  |  | 4,227 |
2018 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance payable (receivable), beginning of year |  |  | (700 | ) |  |  | 4,427 |  |  |  | — |  |  |  | 3,727 |
Costs incurred and charged to expense |  |  | 1,364 |  |  |  | 600 |  |  |  | 410 |  |  |  | 2,374 |
Cash receipts (payments), net |  |  | 1,068 |  |  |  | (4,591 | ) |  |  | (410 | ) |  |  | (3,933 |
Non-cash adjustments |  |  | (1,255 | ) |  |  | — |  |  |  | — |  |  |  | (1,255 |
Balance payable, end of year |  |  | 477 |  |  |  | 436 |  |  |  | — |  |  |  | 913 |
(1) Balance payable as at January 2, 2021, was included in accounts payable and accrued liabilities on the consolidated balance sheet. (a) Asset impairments and facility closure costs For the year ended January 2, 2021, costs incurred included a loss on the disposal of redundant assets related to the exit from the Santa Maria, California, frozen fruit processing facility and costs to dismantle and move retained equipment to the Company's other processing facilities, together with the write-off of operating lease right-of-use assets and leasehold improvements associated with the Company's corporate office consolidation. For the year ended December 28, 2019, costs incurred included costs to dismantle and move equipment from the Company's former soy extraction facility in Heuvelton, New York, which was closed in December 2016. For the year ended December 29, 2018, costs incurred included an accrual for the remaining lease payments (net of sublease rentals) related to the vacated nutrition bar facility, and a loss on the disposal of the Company's Wahpeton, North Dakota, roasting facility. (b) Employee recruitment, retention and termination costs For the year ended January 2, 2021, costs incurred mainly related to accrued severance benefits for employees affected by the closure of the Santa Maria facility, which will be paid in the first quarter of 2021. Employee termination costs in 2020 were recognized net of the reversal of $0.9 million of previously recognized stock-based compensation related to forfeited awards of terminated employees. For the year ended December 28, 2019, costs incurred included severance benefits for employees in connection with a workforce reduction program and corporate office consolidation, and in connection with 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 new CEO and CFO appointments in February 2019 and September 2019, respectively. Employee termination costs in 2019 were recognized net of the reversal of $4.1 million of previously recognized stock-based compensation related to forfeited awards of terminated employees. For the year ended December 29, 2018, cost incurred included retention and signing bonuses accrued for certain existing and new employees. (c) Professional fees Represents the costs for third-party consultants in support of business development activities and other measures taken under the Value Creation Plan. The following table summarizes costs incurred since the inception of the Value Creation Plan in 2016 to January 2, 2021:
|  |  |  |  |  |  | Employee |  |  |  |  |  |  |  |  |
|  |  | Asset |  |  |  | recruitment, |  |  |  | Professional |  |  |  |  |
|  |  | impairments |  |  |  | retention and |  |  |  | fees and other |  |  |  |  |
|  |  | and facility |  |  |  | termination |  |  |  | third-party |  |  |  |  |
|  |  | closure costs |  |  |  | costs |  |  |  | labor costs |  |  |  | Total |
|  |  | $ |  |  |  | $ |  |  |  | $ |  |  |  | $ |
Costs incurred and charged to expense |  |  | 41,692 |  |  |  | 25,913 |  |  |  | 23,336 |  |  |  | 90,941 |
Cash payments, net |  |  | (10,905 | ) |  |  | (29,319 | ) |  |  | (23,336 | ) |  |  | (63,560 |
Non-cash adjustments |  |  | (30,787 | ) |  |  | 5,448 |  |  |  | — |  |  |  | (25,339 |
Balance payable, January 2, 2021 |  |  | — |  |  |  | 2,042 |  |  |  | — |  |  |  | 2,042 |
For the years ended January 2, 2021, December 28, 2019 and December 29, 2018, costs incurred and charged to expense were recorded in the consolidated statement of operations as follows:
|  |  | January 2, 2021 |  |  |  | December 28, 2019 |  |  |  | December 29, 2018 |
|  |  | $ |  |  |  | $ |  |  |  | $ |
Cost of goods sold(1) |  |  | — |  |  |  | — |  |  |  | 100 |
Selling, general and administrative expenses(2) |  |  | 1,649 |  |  |  | 3,556 |  |  |  | 613 |
Other expense(3) |  |  | 8,248 |  |  |  | 5,856 |  |  |  | 1,661 |
Earnings from discontinued operations(4) |  |  | 783 |  |  |  | 237 |  |  |  | — |
|  |  | 10,680 |  |  |  | 9,649 |  |  |  | 2,374 |
(1) Inventory write-downs recorded in cost of goods sold were allocated to Plant-Based Foods and Beverages. (2) Professional fees, and employee recruitment, relocation and retention costs recorded in selling, general and administrative expenses were allocated to Corporate Services. (3) For the year ended January 2, 2021, costs recorded in other expense were allocated as follows: Plant-Based Foods and Beverages - $0.2 million (December 28, 2019 - $0.5 million; December 29, 2018 - $1.4 million); Fruit-Based Foods and Beverages - $8.4 million (December 28, 2019 - $1.0 million; December 29, 2018 - $0.1 million); and Corporate Services - $(0.3) million (December 28, 2019 - $4.3 million; December 29, 2018 - $0.2 million). (4) Reflects costs allocated to Tradin Organic.

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- Definition Tabular disclosure of costs incurred for restructuring including, but not limited to, exit and disposal activities, remediation, implementation, integration, asset impairment, and charges against earnings from the write-down of assets. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SAB TOPIC 5.P.3) -URI http://asc.fasb.org/extlink&oid=115931487&loc=d3e140864-122747 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SAB TOPIC 5.P.4) -URI http://asc.fasb.org/extlink&oid=115931487&loc=d3e140904-122747 + Details
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