Value Creation Plan (Tables)

12 Months Ended

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.

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.