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Organization, Basis of Presentation, and Summary of Significant Accounting Policies (Tables) | 12 Months Ended
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May 29, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract] |
Schedule of Components of AOCL, Net of Tax | The components of AOCL, net of tax, are as follows (in thousands):
| AOCL
Balance as of May 30, 2021 | $ | (1,358) |
Amounts reclassified from OCI | 772
Other comprehensive (loss) income, net | 772 |
Balance as of May 29, 2022 | $ | (586) |
Summary of Allowance for Sales Returns and Doubtful Accounts | The changes in the Company’s allowance for sales returns and credit losses are summarized in the following table (in thousands):
| Balance at beginning of period |  |  |  | Provision (benefit) for expected credit losses |  | Write offs, net of recoveries |  | Balance at end of period
Year Ended May 31, 2020 | $ | 644 |  |  |  |  | $ | (460) |  |  | $ | 2 |  |  | $ | 186 |
Year Ended May 30, 2021 | $ | 186 |  |  |  |  | $ | 187 |  |  | $ | (288) |  |  | $ | 85 |
Year Ended May 29, 2022 | $ | 85 |  |  |  |  | $ | (14) |  |  | $ | (6) |  |  | $ | 65 |
Disaggregation of Revenue | The Company disaggregates its revenue by segment based on how it markets its products and services and reviews results of operations. The following tables disaggregate segment revenue by major product lines and services (in thousands):
| Year Ended
Lifecore: | May 29, 2022 |  | May 30, 2021 |  | May 31, 2020
Contract development and manufacturing organization | $ | 86,313 |  |  | $ | 75,297 |  |  | $ | 64,781 |
Fermentation | 23,007 |  |  | 22,790 |  |  | 21,052 |
Total | $ | 109,320 |  |  | $ | 98,087 |  |  | $ | 85,833 |
| Year Ended
Curation Foods: | May 29, 2022 |  | May 30, 2021 |  | May 31, 2020
Avocado products | $ | 65,269 |  |  | $ | 63,575 |  |  | $ | 62,194 |
Olive oil and wine vinegars | 9,287 |  |  | 7,589 |  |  | 7,783 |
Technology | 1,910 |  |  | 2,295 |  |  | 4,256 |
Total | $ | 76,466 |  |  | $ | 73,459 |  |  | $ | 74,233 |
Schedule of Cash and Cash Equivalents | The following table provides a reconciliation of cash, cash equivalents, and restricted cash reported within the Consolidated Balance Sheets that sum to the total of the same such amounts shown in the Consolidated Statements of Cash Flows (in thousands):
| May 29, 2022 |  | May 30, 2021 |  | May 31, 2020
Cash and cash equivalents | $ | 1,643 |  |  | $ | 1,159 |  |  | $ | 360 |
Restricted cash | — |  |  | — |  |  | 193 |
Cash and cash equivalents, discontinued operations | — |  |  | 136 |  |  | — |
Cash, cash equivalents and restricted cash | $ | 1,643 |  |  | $ | 1,295 |  |  | $ | 553 |
Schedule of Restricted Cash | The following table provides a reconciliation of cash, cash equivalents, and restricted cash reported within the Consolidated Balance Sheets that sum to the total of the same such amounts shown in the Consolidated Statements of Cash Flows (in thousands):
| May 29, 2022 |  | May 30, 2021 |  | May 31, 2020
Cash and cash equivalents | $ | 1,643 |  |  | $ | 1,159 |  |  | $ | 360 |
Restricted cash | — |  |  | — |  |  | 193 |
Cash and cash equivalents, discontinued operations | — |  |  | 136 |  |  | — |
Cash, cash equivalents and restricted cash | $ | 1,643 |  |  | $ | 1,295 |  |  | $ | 553 |
Schedule of Inventories | As of May 29, 2022 and May 30, 2021, inventories consisted of the following (in thousands):
| Year Ended
| May 29, 2022 |  | May 30, 2021
Finished goods | $ | 33,029 |  |  | $ | 40,204 |
Raw materials | 24,221 |  |  | 16,644 |
Work in progress | 9,595 |  |  | 6,228 |
Total inventories | $ | 66,845 |  |  | $ | 63,076 |
Schedule of Diluted Net (Loss) Income Per Share | The following table sets forth the computation of basic and diluted net loss per share:
| Year Ended
| As restated |  |  |  |
(in thousands, except per share amounts) | May 29, 2022 |  | May 30, 2021 |  | May 31, 2020
Numerator: |  |  |  |  |
Net loss | $ | (114,679) |  |  | $ | (32,665) |  |  | $ | (38,191) |
Denominator: |  |  |  |  |
Weighted average shares for basic net loss per share | 29,466 |  |  | 29,294 |  |  | 29,162 |
Effect of dilutive securities: |  |  |  |  |
Stock options and restricted stock units | — |  |  | — |  |  | — |
Weighted average shares for diluted net loss per share | 29,466 |  |  | 29,294 |  |  | 29,162 |
Basic and diluted net loss per share | $ | (3.90) |  |  | $ | (1.12) |  |  | $ | (1.31) |
Schedule of Effect of Significant Unobservable Inputs for Investment | In determining the fair value of the Company's investment in Windset, the Company utilizes the following significant unobservable inputs in the discounted cash flow models:
|  |  | May 30, 2021 Range (Weighted Average)
Revenue growth rates |  |  | 7% (6.9%)
Expense growth rates |  |  | 0% to 8% (5.5%)
Discount rates |  |  | 10%
Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis | The following table summarizes the fair value of the Company’s assets and liabilities that are measured at fair value on a recurring and non-recurring basis (in thousands):
| Fair Value at May 29, 2022 |  | Fair Value at May 30, 2021
Assets: | Level 1 |  | Level 2 |  | Level 3 |  | Level 1 |  | Level 2 |  | Level 3
Assets held for sale - nonrecurring | $ | — |  |  | $ | — |  |  | $ | 1,027 |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Current assets, discontinued operations |  |  |  |  |  |  |  |  |  |  |
Assets held for sale - nonrecurring | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 515 |
Other assets, discontinued operations |  |  |  |  |  |  |  |  |  |  |
Investment in non-public company | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 45,100 |
Property & equipment, as restated | — |  |  | 3,500 |  |  | — |  |  | — |  |  | — |  |  | — |
Customer relationships, as restated | — |  |  | — |  |  | 1,400 |  |  | — |  |  | — |  |  | — |
Tradenames, as restated | — |  |  | — |  |  | 4,000 |  |  | — |  |  | — |  |  | — |
Total assets | $ | — |  |  | $ | 3,500 |  |  | $ | 6,427 |  |  | $ | — |  |  | $ | — |  |  | $ | 45,615 |
Liabilities: |  |  |  |  |  |  |  |  |  |  |
Interest rate swap contracts | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 1,736 |  |  | $ | — |
Total liabilities | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 1,736 |  |  | $ | — |
Schedule of Fair Value Reconciliation of Level 3 | The following table reflects the fair value roll forward reconciliation of Level 3 assets and liabilities measured at fair value for the twelve months ended May 29, 2022 (in thousands):
| Windset Investment |  |
Balance as of May 30, 2021 | $ | 45,100 |  |  |
Sale of Investment in non-public company | (45,100) |  |  |
Balance as of May 29, 2022 | $ | — |  |  |
Schedule of Error Corrections and Prior Period Adjustments | The effects of these errors on our previously reported consolidated balance sheet as presented in the Original Report are as follows:
| As reported |  |  |  | As restated
(in thousands) | May 29, 2022 |  | Adjustment |  | May 29, 2022
ASSETS |  |  |  |  |
Property and equipment, net | $ | 130,435 |  |  | $ | (11,904) |  |  | $ | 118,531 |
Trademarks/tradenames, net | $ | 8,400 |  |  | $ | 300 |  |  | $ | 8,700 |
Customer relationships, net | $ | 7,150 |  |  | $ | (5,750) |  |  | $ | 1,400 |
Total Assets | $ | 295,160 |  |  | $ | (17,354) |  |  | $ | 277,806 |
LIABILITIES AND STOCKHOLDERS’ EQUITY |  |  |  |  |
Deferred taxes, net | $ | 232 |  |  | $ | (106) |  |  | $ | 126 |
Total Liabilities | $ | 187,215 |  |  | $ | (106) |  |  | $ | 187,109 |
Retained earnings (accumulated deficit) | $ | (58,851) |  |  | $ | (17,248) |  |  | $ | (76,099) |
Total Stockholders’ Equity | $ | 107,945 |  |  | $ | (17,248) |  |  | $ | 90,697 |
Total Liabilities and Stockholders’ Equity | $ | 295,160 |  |  | $ | (17,354) |  |  | $ | 277,806 |
The effects of this error on our previously reported consolidated statement of operations and statement of comprehensive (loss) income for the year ended May 29, 2022 as reported in the Original Report are as follows:
| Year Ended
| As reported |  |  |  | As restated
(in thousands, except per share amounts) | May 29, 2022 |  | Adjustment |  | May 29, 2022
Product sales | $ | 185,786 |  |  | $ | — |  |  | $ | 185,786 |
Cost of product sales | 135,416 |  |  | — |  |  | 135,416 |
Gross profit | 50,370 |  |  | — |  |  | 50,370 |
Operating costs and expenses: |  |  |  |  |
Research and development | 7,841 |  |  | — |  |  | 7,841 |
Selling, general and administrative | 46,127 |  |  | — |  |  | 46,127 |
Impairment of goodwill and long-lived and indefinite-lived assets | 28,735 |  |  | 17,354 |  |  | 46,089 |
Restructuring costs | 8,961 |  |  | — |  |  | 8,961 |
Total operating costs and expenses | 91,664 |  |  | 17,354 |  |  | 109,018 |
Operating loss | (41,294) |  |  | (17,354) |  |  | (58,648) |
Interest income | 81 |  |  | — |  |  | 81 |
Interest expense, net | (17,357) |  |  | — |  |  | (17,357) |
Transition services income | 5,814 |  |  | — |  |  | 5,814 |
Other income (expense), net | 641 |  |  | — |  |  | 641 |
Net loss from continuing operations before taxes | (52,115) |  |  | (17,354) |  |  | (69,469) |
Income tax benefit | 5,839 |  |  | 106 |  |  | 5,945 |
Net loss from continuing operations | (46,276) |  |  | (17,248) |  |  | (63,524) |
Discontinued operations: |  |  |  |  |
Loss from discontinued operations | (51,276) |  |  | — |  |  | (51,276) |
Income tax benefit | 121 |  |  | — |  |  | 121 |
Loss from discontinued operations, net of tax | (51,155) |  |  | — |  |  | (51,155) |
Net loss | $ | (97,431) |  |  | $ | (17,248) |  |  | $ | (114,679) |
Basic net loss per share: |  |  |  |  |
Loss from continuing operations | $ | (1.57) |  |  | $ | (0.59) |  |  | $ | (2.16) |
Loss from discontinued operations | (1.74) |  |  | — |  |  | (1.74) |
Total basic net loss per share | $ | (3.31) |  |  | $ | (0.59) |  |  | $ | (3.90) |
Diluted net loss per share: |  |  |  |  |
Loss from continuing operations | $ | (1.57) |  |  | $ | (0.59) |  |  | $ | (2.16) |
Loss from discontinued operations | (1.74) |  |  | — |  |  | (1.74) |
Total diluted net loss per share | $ | (3.31) |  |  | $ | (0.59) |  |  | $ | (3.90) |
Total comprehensive loss | $ | (96,659) |  |  | $ | (17,248) |  |  | $ | (113,907) |
The effects of this error on our previously reported consolidated statement of changes in stockholders’ equity for the year ended May 29, 2022 as reported in the Original Report are as follows:
|  | As reported |  | As reported |  | Adjustment |  | As restated |  | As restated |  |
|  | Retained Earnings (Accumulated Deficit) |  | Total Stockholders’ Equity |  |  |  | Retained Earnings (Accumulated Deficit) |  | Total Stockholders’ Equity |  |
(In thousands) |  |  |  |  |  |  |
Balance at May 30, 2021 |  | $ | 38,580 |  |  | $ | 202,784 |  |  | $ | — |  |  | $ | 38,580 |  |  | $ | 202,784 |  |  |
Issuance of stock under stock plans, net of shares withheld |  | — |  |  | 1 |  |  | — |  |  | — |  |  | 1 |  |  |
Taxes paid by Company for employee stock plans |  | — |  |  | (789) |  |  | — |  |  | — |  |  | (789) |  |  |
Stock-based compensation |  | — |  |  | 2,608 |  |  | — |  |  | — |  |  | 2,608 |  |  |
Net loss |  | (97,431) |  |  | (97,431) |  |  | (17,248) |  |  | (114,679) |  |  | (114,679) |  |  |
Other comprehensive income, net of tax |  | — |  |  | 772 |  |  | — |  |  | — |  |  | 772 |  |  |
Balance at May 29, 2022 |  | $ | (58,851) |  |  | $ | 107,945 |  |  | $ | (17,248) |  |  | $ | (76,099) |  |  | $ | 90,697 |  |  |
The effects of this error on our previously reported consolidated statement of cash flows for the year ended May 29, 2022 as reported in the Original Report are as follows:
| As reported |  |  |  | As restated
(in thousands) | May 29, 2022 |  | Adjustment |  | May 29, 2022
Cash flows from operating activities: |  |  |  |  |
Net loss | $ | (97,431) |  |  | $ | (17,248) |  |  | $ | (114,679) |
Adjustments to reconcile net loss to net cash used in operating activities: |  |  |  |  |
Impairment of goodwill and long-lived and indefinite-lived assets | $ | 60,792 |  |  | $ | 17,354 |  |  | $ | 78,146 |
Deferred taxes | $ | (6,884) |  |  | $ | (106) |  |  | $ | (6,990) |
Net cash used in operating activities | $ | (24,399) |  |  | $ | — |  |  | $ | (24,399) |
The effects of this error on our previously reported basic and diluted earnings per share for the year ended May 29, 2022 as presented in Note 1 - Organization, Basis of Presentation, and Summary of Significant Accounting Policies - Per Share information of the audited financial statements reported in the Original Report are as follows:
| Year Ended |
| As reported |  |  |  | As restated |
(in thousands, except per share amounts) | May 29, 2022 |  | Adjustment |  | May 29, 2022 |
Numerator: |  |  |  |  |  |
Net loss | $ | (97,431) |  |  | $ | (17,248) |  |  | $ | (114,679) |  |
Denominator: |  |  |  |  |  |
Weighted average shares for basic and diluted net loss per share | 29,466 |  |  | — |  |  | 29,466 |  |
Basic and diluted net loss per share | $ | (3.31) |  |  | $ | (0.59) |  |  | $ | (3.90) |  |
The effects of this error on our previously reported property and equipment as of May 29, 2022 as presented in Note 3 - Property and Equipment of the audited financial statements reported in the Original Report, to record the impairment of property and equipment related to Yucatan as an adjustment to the historical cost, are as follows:
| As reported |  |  |  | As restated
(in thousands) | May 29, 2022 |  | Adjustment |  | May 29, 2022
Land | $ | 3,710 |  |  | $ | — |  |  | $ | 3,710 |
Buildings | 60,271 |  |  | (1,912) |  |  | 58,359 |
Leasehold improvements | 6,793 |  |  | (1,650) |  |  | 5,143 |
Computers, capitalized software, machinery, equipment and autos | 88,936 |  |  | (13,962) |  |  | 74,974 |
Furniture and fixtures | 2,290 |  |  | (191) |  |  | 2,099 |
Construction in process | 22,935 |  |  | (149) |  |  | 22,786 |
Gross property and equipment | $ | 184,935 |  |  | $ | (17,864) |  |  | $ | 167,071 |
Less accumulated depreciation and amortization | (54,500) |  |  | 5,960 |  |  | (48,540) |
Property and equipment, net | $ | 130,435 |  |  | $ | (11,904) |  |  | $ | 118,531 |
The effects of this error on our previously reported intangible assets for the year ended May 29, 2022 as presented in Note 4 - Goodwill and Intangible Assets of the audited financial statements reported in the Original Report are as follows:
| Gross Carrying Amount |  | Accumulated Amortization
| As reported |  |  |  | As restated |  | As reported |  |  |  | As restated
| May 29, 2022 |  | Adjustment |  | May 29, 2022 |  | May 29, 2022 |  | Adjustment |  | May 29, 2022
Customer relationships |  |  |  |  |  |  |  |  |  |  |
Yucatan Foods (Curation Foods) | $ | 11,000 |  |  | $ | (9,600) |  |  | $ | 1,400 |  |  | $ | 3,850 |  |  | $ | (3,850) |  |  | $ | — |
Total customer relationships | $ | 14,700 |  |  | $ | (9,600) |  |  | $ | 5,100 |  |  | $ | 7,550 |  |  | $ | (3,850) |  |  | $ | 3,700 |
Trademarks/tradenames |  |  |  |  |  |  |  |  |  |  |
Yucatan Foods (Curation Foods) | $ | 3,700 |  |  | $ | 300 |  |  | $ | 4,000 |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Total trademarks/tradenames | $ | 8,400 |  |  | $ | 300 |  |  | $ | 8,700 |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Total intangible assets | $ | 23,100 |  |  | $ | (9,300) |  |  | $ | 13,800 |  |  | $ | 7,550 |  |  | $ | (3,850) |  |  | $ | 3,700 |
The amortization expense for each year presented are as follows (in thousands):
| As reported |  | Adjustment |  | As restated
Fiscal year 2023 | $ | 1,100 |  |  | $ | (885) |  |  | $ | 215 |
Fiscal year 2024 | 1,100 |  |  | (885) |  |  | 215 |
Fiscal year 2025 | 1,100 |  |  | (885) |  |  | 215 |
Fiscal year 2026 | 1,100 |  |  | (885) |  |  | 215 |
Fiscal year 2027 | 1,100 |  |  | (885) |  |  | 215 |
Total | $ | 5,500 |  |  | $ | (4,425) |  |  | $ | 1,075 |
The effects of this error on our previously reported income taxes for the year ended May 29, 2022 as presented in Note 7 - Income Taxes of the audited financial statements reported in the Original Report are as follows:
| Year Ended
| As reported |  |  |  | As restated
(in thousands) | May 29, 2022 |  | Adjustment |  | May 29, 2022
Deferred: |  |  |  |  |
Federal | (5,562) |  |  | (108) |  |  | (5,670) |
State | (656) |  |  | 2 |  |  | (654) |
Total | (6,218) |  |  | (106) |  |  | (6,324) |
Income tax benefit | $ | (5,839) |  |  | $ | (106) |  |  | $ | (5,945) |
(in thousands) | Year Ended
| As reported |  |  |  | As restated
| May 29, 2022 |  | Adjustment |  | May 29, 2022
Tax at U.S. statutory rate | $ | (10,904) |  |  | $ | (3,644) |  |  | $ | (14,548) |
State income taxes, net of federal benefit | (1,639) |  |  | (556) |  |  | (2,195) |
Tax reform/CARES Act | — |  |  | — |  |  | — |
Change in valuation allowance | 6,040 |  |  | 4,094 |  |  | 10,134 |
Tax credit carryforwards | (436) |  |  | — |  |  | (436) |
Other compensation-related activity | 234 |  |  | — |  |  | 234 |
Impairment of goodwill | 2,347 |  |  | — |  |  | 2,347 |
Foreign rate differential | (496) |  |  | — |  |  | (496) |
Other | (985) |  |  | — |  |  | (985) |
Income tax benefit | $ | (5,839) |  |  | $ | (106) |  |  | $ | (5,945) |
Effective Tax Rate | 11.20 | % |  | (2.64) | % |  | 8.56 | %
(in thousands) | Year Ended
| As reported |  |  |  | As restated
| May 29, 2022 |  | Adjustment |  | May 29, 2022
Deferred tax assets: |  |  |  |  |
Accruals and reserves | $ | 867 |  |  | $ | — |  |  | $ | 867 |
Net operating loss carryforwards | 28,558 |  |  | — |  |  | 28,558 |
Stock-based compensation | 880 |  |  | — |  |  | 880 |
Research and AMT credit carryforwards | 5,611 |  |  | — |  |  | 5,611 |
Lease liability | 2,874 |  |  | — |  |  | 2,874 |
Limitations on business interest expense | 4,245 |  |  | — |  |  | 4,245 |
Goodwill and other indefinite life intangibles | 1,426 |  |  | 1,319 |  |  | 2,745 |
Other | 750 |  |  |  |  | 750 |
Gross deferred tax assets | 45,211 |  |  | 1,319 |  |  | 46,530 |
Valuation allowance | (31,848) |  |  | (4,094) |  |  | (35,942) |
Net deferred tax assets | 13,363 |  |  | (2,775) |  |  | 10,588 |
Deferred tax liabilities: |  |  |  |  |
Depreciation and amortization | (11,495) |  |  | 2,881 |  |  | (8,614) |
Right of use asset | (2,100) |  |  | — |  |  | (2,100) |
Deferred tax liabilities | (13,595) |  |  | 2,881 |  |  | (10,714) |
Net deferred tax liabilities | $ | (232) |  |  | $ | 106 |  |  | $ | (126) |
The effects of this error on our previously reported operations by business segment for the year ended May 29, 2022 as presented in Note 10 - Business Segment Reporting of the audited financial statements reported in the Original Report are as follows:
(In Thousands) |  | Lifecore |  | Curation Foods |  | Other |  | Total
Net income (loss) from continuing operations, as reported |  | $ | 16,675 |  |  | $ | (30,429) |  |  | $ | (32,522) |  |  | $ | (46,276) |
Adjustment |  | — |  |  | (17,354) |  |  | 106 |  |  | (17,248) |
Net income (loss) from continuing operations, as restated |  | $ | 16,675 |  |  | $ | (47,783) |  |  | $ | (32,416) |  |  | $ | (63,524) |
Income tax (benefit) expense, as reported |  | $ | 5,266 |  |  | $ | (13,831) |  |  | $ | 2,726 |  |  | $ | (5,839) |
Adjustment |  | — |  |  | — |  |  | (106) |  |  | (106) |
Income tax (benefit) expense, as restated |  | $ | 5,266 |  |  | $ | (13,831) |  |  | $ | 2,620 |  |  | $ | (5,945) |
Identifiable assets, as reported |  | $ | 213,969 |  |  | $ | 76,948 |  |  | $ | 4,243 |  |  | $ | 295,160 |
Adjustment |  | — |  |  | (17,354) |  |  | — |  |  | (17,354) |
Identifiable assets, as restated |  | $ | 213,969 |  |  | $ | 59,594 |  |  | $ | 4,243 |  |  | $ | 277,806 |
(in million) | Year Ended
| As reported |  |  |  | As restated
Property and equipment, net | May 29, 2022 |  | Adjustment |  | May 29, 2022
United States | $ | 115.0 |  |  | $ | — |  |  | $ | 115.0 |
Mexico | $ | 15.4 |  |  | $ | (11.9) |  |  | $ | 3.5 |
Total property and equipment, net | $ | 130.4 |  |  | $ | (11.9) |  |  | $ | 118.5 |
The effects of this error on our previously reported quarterly consolidated financial information as of May 29, 2022 as presented in Note 11 - Quarterly Consolidated Financial Information (unaudited) of the audited financial statements reported in the Original Report are as follows:
|  | As reported |  | As reported |  |  |  | As restated |  | As restated
Fiscal Year 2022 |  | 4th Quarter |  | Annual |  | Adjustment |  | 4th Quarter |  | Annual
Net (loss) income from continuing operations |  | (34,436) |  |  | (46,276) |  |  | (17,248) |  |  | (51,684) |  |  | (63,524) |
Net (loss) income per basic and diluted share from continuing operations |  | $ | (1.16) |  |  | $ | (1.57) |  |  | $ | (0.59) |  |  | $ | (1.75) |  |  | $ | (2.16) |
The effects of this error on our previously reported February 27, 2022 and May 30, 2021 consolidated balance sheets as presented in the Company’s fiscal year 2022 third quarter Form 10-Q are as follows:
| As reported |  |  |  | As restated
(in thousands) | February 27, 2022 |  | Adjustment |  | February 27, 2022
LIABILITIES AND STOCKHOLDERS’ EQUITY |  |  |  |  |
Other accrued liabilities | $ | 13,735 |  |  | $ | 348 |  |  | $ | 14,083 |
Total Current Liabilities | 90,065 |  |  | 348 |  |  | 90,413 |
Total Liabilities | 181,510 |  |  | 348 |  |  | 181,858 |
Retained earnings (accumulated deficit) | (22,188) |  |  | (348) |  |  | (22,536) |
Total Stockholders’ Equity | 144,072 |  |  | (348) |  |  | 143,724 |
Total Liabilities and Stockholders’ Equity | $ | 325,582 |  |  | $ | — |  |  | $ | 325,582 |
| As reported |  |  |  | As restated
(in thousands) | May 30, 2021 |  | Adjustment |  | May 30, 2021
ASSETS |  |  |  |  |
Property and equipment, net | $ | 112,770 |  |  | $ | 7,516 |  |  | $ | 120,286 |
Operating lease right-of-use assets | 7,480 |  |  | 9,618 |  |  | 17,098 |
Other assets, discontinued operations | 171,274 |  |  | (17,134) |  |  | 154,140 |
Total Assets | 502,924 |  |  | — |  |  | 502,924 |
LIABILITIES |  |  |  |  |
Current portion of lease liabilities | 1,465 |  |  | 135 |  |  | 1,600 |
Current liabilities, discontinued operations | 42,779 |  |  | (135) |  |  | 42,644 |
Total Current Liabilities | 101,888 |  |  | — |  |  | 101,888 |
Long-term lease liabilities | 9,581 |  |  | 10,778 |  |  | 20,359 |
Non-current liabilities, discontinued operations | 14,759 |  |  | (10,778) |  |  | 3,981 |
Total Liabilities | $ | 300,140 |  |  | $ | — |  |  | $ | 300,140 |
The effects of this error on our previously reported fiscal year 2022 interim consolidated statements of comprehensive (loss) income for the three-month period ended February 27, 2022 are as follows:
| As reported |  |  |  | As restated
(in thousands, except per share amounts) | February 27, 2022 |  | Adjustment |  | February 27, 2022
Product sales | $ | 53,074 |  |  | $ | — |  |  | $ | 53,074 |
Cost of product sales | 39,179 |  |  | 675 |  |  | 39,854 |
Gross profit | 13,895 |  |  | (675) |  |  | 13,220 |
Operating costs and expenses: |  |  |  |  |
Research and development | 2,056 |  |  | — |  |  | 2,056 |
Selling, general and administrative | 9,725 |  |  | 6,625 |  |  | 16,350 |
Restructuring cost | 5,865 |  |  | (595) |  |  | 5,270 |
Total operating costs and expenses | 17,646 |  |  | 6,030 |  |  | 23,676 |
Operating loss | (3,751) |  |  | (6,705) |  |  | (10,456) |
Interest income | 20 |  |  | — |  |  | 20 |
Interest expense | (4,105) |  |  | — |  |  | (4,105) |
Transition services income | — |  |  | 5,473 |  |  | 5,473 |
Other income (expense), net | 454 |  |  | — |  |  | 454 |
Net loss from continuing operations before taxes | (7,382) |  |  | (1,232) |  |  | (8,614) |
Income tax benefit | 276 |  |  | 37 |  |  | 313 |
Net loss from continuing operations | (7,106) |  |  | (1,195) |  |  | (8,301) |
Loss from discontinued operations, net of tax | (5,744) |  |  | 959 |  |  | (4,785) |
Net loss | $ | (12,850) |  |  | $ | (236) |  |  | $ | (13,086) |
Basic and diluted net loss per share: |  |  |  |  |
Loss from continuing operations | $ | (0.24) |  |  | $ | (0.04) |  |  | $ | (0.28) |
Loss from discontinued operations | (0.19) |  |  | 0.03 |  |  | (0.16) |
Total basic and diluted net loss per share | $ | (0.43) |  |  | $ | (0.01) |  |  | $ | (0.44) |
Other comprehensive income (loss), net of tax: |  |  |  |  |
Net unrealized gain (losses) on interest rate swaps (net of tax effect) | $ | 104 |  |  | $ | — |  |  | $ | 104 |
Other comprehensive income (loss), net of tax | 104 |  |  | — |  |  | 104 |
Total comprehensive loss | $ | (12,746) |  |  | $ | (236) |  |  | $ | (12,982) |
The effects of this error on our previously reported fiscal year 2022 interim consolidated statements of comprehensive (loss) income for the nine-month period ended February 27, 2022 are as follows:
| As reported |  |  |  | As restated
(in thousands, except per share amounts) | February 27, 2022 |  | Adjustment |  | February 27, 2022
Product sales | $ | 138,158 |  |  | $ | — |  |  | $ | 138,158 |
Cost of product sales | 99,113 |  |  | 787 |  |  | 99,900 |
Gross profit | 39,045 |  |  | (787) |  |  | 38,258 |
Operating costs and expenses: |  |  |  |  |
Research and development | 5,785 |  |  | — |  |  | 5,785 |
Selling, general and administrative | 27,207 |  |  | 6,906 |  |  | 34,113 |
Restructuring costs | 8,406 |  |  | (876) |  |  | 7,530 |
Total operating costs and expenses | 41,398 |  |  | 6,030 |  |  | 47,428 |
Operating loss | (2,353) |  |  | (6,817) |  |  | (9,170) |
Interest income | 66 |  |  | — |  |  | 66 |
Interest expense | (13,877) |  |  | — |  |  | (13,877) |
Transition services income | — |  |  | 5,473 |  |  | 5,473 |
Other income (expense), net | 642 |  |  | — |  |  | 642 |
Net loss from continuing operations before taxes | (15,522) |  |  | (1,344) |  |  | (16,866) |
Income tax benefit | 5,012 |  |  | 14 |  |  | 5,026 |
Net loss from continuing operations | (10,510) |  |  | (1,330) |  |  | (11,840) |
Loss from discontinued operations, net of tax | (50,258) |  |  | 982 |  |  | (49,276) |
Net loss | $ | (60,768) |  |  | $ | (348) |  |  | $ | (61,116) |
Basic and diluted net loss per share: |  |  |  |  |
Loss from continuing operations | $ | (0.36) |  |  | $ | (0.05) |  |  | $ | (0.41) |
Loss from discontinued operations | (1.71) |  |  | 0.03 |  |  | (1.68) |
Total basic and diluted net loss per share | $ | (2.07) |  |  | $ | (0.02) |  |  | $ | (2.09) |
Other comprehensive income (loss), net of tax: |  |  |  |  |
Net unrealized gain (losses) on interest rate swaps (net of tax effect) | $ | 646 |  |  | $ | — |  |  | $ | 646 |
Other comprehensive income (loss), net of tax | 646 |  |  | — |  |  | 646 |
Total comprehensive loss | $ | (60,122) |  |  | $ | (348) |  |  | $ | (60,470) |
The effects of this error on our previously reported fiscal year 2022 consolidated statements of changes in stockholders' equity for the nine-month period ended February 27, 2022 are as follows:
|  | As reported |  | As reported |  | Adjustment |  | As restated |  | As restated |  |
|  | Retained Earnings (Accumulated Deficit) |  | Total Stockholders’ Equity |  |  |  | Retained Earnings (Accumulated Deficit) |  | Total Stockholders’ Equity |  |
(In thousands) |  |  |  |  |  |  |
Balance at May 30, 2021 |  | $ | 38,580 |  |  | $ | 202,784 |  |  | $ | — |  |  | $ | 38,580 |  |  | $ | 202,784 |  |  |
Net loss |  | (9,477) |  |  | (9,477) |  |  | (32) |  |  | (9,509) |  |  | (9,509) |  |  |
Balance at August 29, 2021 |  | 29,103 |  |  | 193,865 |  |  | (32) |  |  | 29,071 |  |  | 193,833 |  |  |
Net loss |  | (38,441) |  |  | (38,441) |  |  | (80) |  |  | (38,521) |  |  | (38,521) |  |  |
Balance at November 28, 2021 |  | (9,338) |  |  | 156,202 |  |  | (112) |  |  | (9,450) |  |  | 156,090 |  |  |
Net loss |  | (12,850) |  |  | (12,850) |  |  | (236) |  |  | (13,086) |  |  | (13,086) |  |  |
Balance at February 27, 2022 |  | $ | (22,188) |  |  | $ | 144,072 |  |  | $ | (348) |  |  | $ | (22,536) |  |  | $ | 143,724 |  |  |
The effects of this error on our previously reported fiscal year 2022 consolidated statements of cash flows for the nine-month period ended February 27, 2022 are as follows:
| As reported |  |  |  | As restated
(in thousands) | February 27, 2022 |  | Adjustment |  | February 27, 2022
Cash flows from operating activities: |  |  |  |  |
Net loss | $ | (60,768) |  |  | $ | (348) |  |  | $ | (61,116) |
Adjustments to reconcile net loss to net cash (used in) provided by operating activities: |  |  |  |  |
Impairment of goodwill | 32,057 |  |  | — |  |  | 32,057 |
Depreciation, amortization of intangibles, debt costs and right-of-use assets | 14,488 |  |  | — |  |  | 14,488 |
Loss on disposal of property and equipment related to restructuring, net | 5,185 |  |  | — |  |  | 5,185 |
Deferred taxes | (5,471) |  |  | — |  |  | (5,471) |
Loss on sale of Eat Smart | 4,354 |  |  | (4,119) |  |  | 235 |
Stock-based compensation expense | 1,928 |  |  | — |  |  | 1,928 |
Net loss on disposal of property and equipment held and used | 25 |  |  | — |  |  | 25 |
Provision (benefit) for expected credit losses | (14) |  |  | — |  |  | (14) |
Other, net | (551) |  |  | — |  |  | (551) |
Changes in current assets and current liabilities: |  |  |  |  |
Accounts receivable, net | (7,525) |  |  | — |  |  | (7,525) |
Inventories | (11,910) |  |  | — |  |  | (11,910) |
Prepaid expenses and other current assets | (1,448) |  |  | — |  |  | (1,448) |
Accounts payable | 13,055 |  |  | 452 |  |  | 13,507 |
Accrued compensation | (3,849) |  |  | 1,822 |  |  | (2,027) |
Other accrued liabilities | (4,195) |  |  | 4,125 |  |  | (70) |
Deferred revenue | 204 |  |  | 458 |  |  | 662 |
Net cash (used in) provided by operating activities | (24,435) |  |  | 2,390 |  |  | (22,045) |
Cash flows from investing activities: |  |  |  |  |
Proceeds from sale of Eat Smart | 73,500 |  |  | — |  |  | 73,500 |
Sale of Investment in non-public company | 45,100 |  |  | — |  |  | 45,100 |
Purchases of property and equipment | (18,539) |  |  | — |  |  | (18,539) |
Proceeds from sales of property and equipment | 1,096 |  |  | — |  |  | 1,096 |
Eat Smart sale net working capital adjustment and cash sale expenses | — |  |  | (2,390) |  |  | (2,390) |
Net cash provided by investing activities | 101,157 |  |  | (2,390) |  |  | 98,767 |
Net cash used in financing activities | (76,163) |  |  | — |  |  | (76,163) |
Net increase in cash, cash equivalents and restricted cash | 559 |  |  | — |  |  | 559 |
Cash, cash equivalents and restricted cash, beginning of period | 1,295 |  |  | — |  |  | 1,295 |
Cash, cash equivalents and restricted cash, end of period | $ | 1,854 |  |  | $ | — |  |  | $ | 1,854 |
The effects of this error on our previously reported fiscal year 2022 diluted earnings per share for the three- and nine-month periods ended February 27, 2022 as presented in the Company’s fiscal year 2022 third quarter Form 10-Q Note 4 - Diluted Earnings per share are as follows:
| Three Months Ended |  | Nine Months Ended
| As reported |  |  |  | As restated |  | As reported |  |  |  | As restated
(in thousands, except per share amounts) | February 27, 2022 |  | Adjustment |  | February 27, 2022 |  | February 27, 2022 |  | Adjustment |  | February 27, 2022
Numerator: |  |  |  |  |  |  |  |  |  |  |
Net loss | $ | (12,850) |  |  | $ | (236) |  |  | $ | (13,086) |  |  | $ | (60,768) |  |  | $ | (348) |  |  | $ | (61,116) |
Denominator: |  |  |  |  |  |  |  |  |  |  |
Weighted average shares for diluted net loss per share | 29,482 |  |  | 29,482 |  |  | 29,482 |  |  | 29,459 |  |  | 29,459 |  |  | 29,459 |
Diluted net loss per share | $ | (0.43) |  |  | $ | (0.01) |  |  | $ | (0.44) |  |  | $ | (2.07) |  |  | $ | (0.02) |  |  | $ | (2.09) |
The effects of this error on our previously reported fiscal year 2022 operations by business segment for the three- and nine-month periods ended February 27, 2022 as presented in the Company’s fiscal year 2022 third quarter Form 10-Q Note 7 - Business Segment Reporting are as follows:
(In Thousands) |  | Lifecore |  | Curation Foods |  | Other |  | Total
Three Months Ended February 27, 2022 |  |  |  |  |  |  |  |
Gross profit, as reported |  | $ | 12,905 |  |  | $ | 990 |  |  | $ | — |  |  | $ | 13,895 |
Adjustment |  | — |  |  | (675) |  |  | — |  |  | (675) |
Gross profit, as restated |  | 12,905 |  |  | 315 |  |  | — |  |  | 13,220 |
Net income (loss) from continuing operations, as reported |  | 5,054 |  |  | (5,848) |  |  | (6,312) |  |  | (7,106) |
Adjustment |  | — |  |  | (1,195) |  |  | — |  |  | (1,195) |
Net income (loss) from continuing operations, as restated |  | 5,054 |  |  | (7,043) |  |  | (6,312) |  |  | (8,301) |
Loss from discontinued operations, as reported |  | — |  |  | (2,703) |  |  | (3,041) |  |  | (5,744) |
Adjustment |  | — |  |  | 959 |  |  | — |  |  | 959 |
Loss from discontinued operations, as restated |  | — |  |  | (1,744) |  |  | (3,041) |  |  | (4,785) |
Nine Months Ended February 27, 2022 |  |  |  |  |  |  |  |
Gross profit, as reported |  | $ | 30,384 |  |  | $ | 8,661 |  |  | $ | — |  |  | $ | 39,045 |
Adjustment |  | — |  |  | (787) |  |  | — |  |  | (787) |
Gross profit, as restated |  | 30,384 |  |  | 7,874 |  |  | — |  |  | 38,258 |
Net income (loss) from continuing operations, as reported |  | 11,317 |  |  | 5,513 |  |  | (27,340) |  |  | (10,510) |
Adjustment |  | — |  |  | (1,330) |  |  | — |  |  | (1,330) |
Net income (loss) from continuing operations, as restated |  | 11,317 |  |  | 4,183 |  |  | (27,340) |  |  | (11,840) |
Loss from discontinued operations, as reported |  | — |  |  | (47,217) |  |  | (3,041) |  |  | (50,258) |
Adjustment |  | — |  |  | 982 |  |  | — |  |  | 982 |
Loss from discontinued operations, as restated |  | — |  |  | (46,235) |  |  | (3,041) |  |  | (49,276) |
The effects of this error on our previously reported fiscal year 2022 restructuring costs for the three- and nine-month periods ended February 27, 2022 as presented in the Company’s fiscal year 2022 third quarter Form 10-Q Note 8 - Restructuring Costs are as follows:
(In thousands) |  |  |  |  |  |  |
Three Months Ended February 27, 2022 | Lifecore |  | Curation Foods |  | Other |  | Total
Total restructuring costs, as reported | $ | 271 |  |  | $ | 5,344 |  |  | $ | 250 |  |  | $ | 5,865 |
Adjustment | (271) |  |  | (124) |  |  | (200) |  |  | (595) |
Total restructuring costs, as restated | $ | — |  |  | $ | 5,220 |  |  | $ | 50 |  |  | $ | 5,270 |
(In thousands) |  |  |  |  |  |  |
Nine Months Ended February 27, 2022 | Lifecore |  | Curation Foods |  | Other |  | Total
Total restructuring costs, as reported | $ | 271 |  |  | $ | 5,810 |  |  | $ | 2,325 |  |  | $ | 8,406 |
Adjustment | (271) |  |  | (124) |  |  | (481) |  |  | (876) |
Total restructuring costs, as restated | $ | — |  |  | $ | 5,686 |  |  | $ | 1,844 |  |  | $ | 7,530 |
The effects of this error on our previously reported May 30, 2021 carrying amounts of the major classes of assets and liabilities of the Eat Smart business included in assets and liabilities of discontinued operations as presented in the Company’s fiscal year 2022 third quarter Form 10-Q Note 9 - Discontinued Operations are as follows:
| As reported |  |  |  | As restated
(in thousands) | May 30, 2021 |  | Adjustment |  | May 30, 2021
ASSETS |  |  |  |  |
Property and equipment, net | $ | 66,789 |  |  | $ | (7,516) |  |  | $ | 59,273 |
Operating lease right-of-use assets | 13,347 |  |  | (9,618) |  |  | 3,729 |
Other assets, discontinued operations | 171,274 |  |  | (17,134) |  |  | 154,140 |
LIABILITIES |  |  |  |  |
Current portion of lease liabilities | 2,424 |  |  | (135) |  |  | 2,289 |
Current liabilities, discontinued operations | 42,779 |  |  | (135) |  |  | 42,644 |
Long-term lease liabilities | 14,030 |  |  | (10,778) |  |  | 3,252 |
Non-current liabilities, discontinued operations | 14,759 |  |  | (10,778) |  |  | 3,981 |
The effects of this error on our previously reported fiscal year 2022 components of loss from discontinued operations for the three-month period ended February 27, 2022 as presented in the Company’s fiscal year 2022 third quarter Form 10-Q Note 9 - Discontinued Operations are as follows:
| As reported |  |  |  | As restated
(in thousands) | February 27, 2022 |  | Adjustment |  | February 27, 2022
Operating costs and expenses: |  |  |  |  |
Loss on sale of Eat Smart | $ | 4,354 |  |  | $ | (4,119) |  |  | $ | 235 |
Restructuring cost | 86 |  |  | 3,123 |  |  | 3,209 |
Total operating costs and expenses | 5,601 |  |  | (996) |  |  | 4,605 |
Operating loss | (5,762) |  |  | 996 |  |  | (4,766) |
Income tax benefit | 222 |  |  | (37) |  |  | 185 |
Loss from discontinued operations, net of tax | $ | (5,744) |  |  | $ | 959 |  |  | $ | (4,785) |
The effects of this error on our previously reported fiscal year 2022 components of loss from discontinued operations for the nine-month period ended February 27, 2022 as presented in the Company’s fiscal year 2022 third quarter Form 10-Q Note 9 - Discontinued Operations are as follows:
| As reported |  |  |  | As restated
(in thousands) | February 27, 2022 |  | Adjustment |  | February 27, 2022
Operating costs and expenses: |  |  |  |  |
Loss on sale of Eat Smart | $ | 4,354 |  |  | $ | (4,119) |  |  | $ | 235 |
Restructuring cost | 1,519 |  |  | 3,123 |  |  | 4,642 |
Total operating costs and expenses | 53,198 |  |  | (996) |  |  | 52,202 |
Operating loss | (47,998) |  |  | 996 |  |  | (47,002) |
Income tax benefit | 422 |  |  | (14) |  |  | 408 |
Loss from discontinued operations, net of tax | $ | (50,258) |  |  | $ | 982 |  |  | $ | (49,276) |
Fair Value Measurement Inputs and Valuation Techniques | In determining the fair value of the Company’s trademarks/tradenames and customer relationships intangible assets for Yucatan, the Company utilizes the following significant unobservable inputs in the discounted cash flow models:
| May 29, 2022 Range (Average)
Total Enterprise Value |
Revenue growth rates | 2.5% - 7.3% (3.4%)
Gross profit rates | 6.0% - 15.5% (14.5%)
Discount rate | 8.7%
Customer Relationship Value |
Attrition rate | 10%
Discount rate | 19%
Tradenames Value |
Royalty rate | 1%
Discount rate | 19%

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