XML 61 R40.htm IDEA: XBRL DOCUMENT
v2.4.1.9

Provision for Taxes (Tables) | 12 Months Ended
--- | ---
Dec. 27, 2014
Income Tax Disclosure [Abstract] |
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block] | Income before taxes and the provision for taxes consisted of the following:
In Thousands |  | 2014 |  | 2013 |  | 2012 |
Income (loss) before taxes: |  |  |  |  |  |  |  |  |  |
United States of America (USA) |  | $ | 5,001 |  | $ | 19,803 |  | $ | 11,104 |
Non USA |  |  | 7,155 |  |  | (3,115) |  |  | (11,642) |
|  | $ | 12,156 |  | $ | 16,688 |  | $ | (538) |
Provision for taxes: |  |  |  |  |  |  |  |  |  |
Current |  |  |  |  |  |  |  |  |  |
Federal |  | $ | 3 |  | $ | 5,060 |  | $ | 3,671 |
State |  |  | 306 |  |  | 560 |  |  | 303 |
International |  |  | 566 |  |  | (26) |  |  | 83 |
|  |  | 875 |  |  | 5,594 |  |  | 4,057 |
Deferred |  |  |  |  |  |  |  |  |  |
Federal |  |  | (667) |  |  | 299 |  |  | 397 |
State |  |  | 131 |  |  | 616 |  |  | 15 |
International |  |  | — |  |  | 374 |  |  | (77) |
|  |  | (536) |  |  | 1,289 |  |  | 335 |
|  | $ | 339 |  | $ | 6,883 |  | $ | 4,392 |
Continuing Operations |  | $ | 6,438 |  | $ | 6,119 |  | $ | 3,848 |
Discontinued Operations |  |  | (6,099) |  |  | 764 |  |  | 544 |
|  | $ | 339 |  | $ | 6,883 |  | $ | 4,392 |
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block] | The provision for income taxes was computed based on financial statement income. A reconciliation of the provision for income taxes to the amount computed using the statutory rate follows:
In Thousands |  | 2014 |  | 2013 |  | 2012 |
Income tax at statutory rate |  | $ | 4,255 |  | $ | 5,840 |  | $ | (188) |
Increase (decrease) in income tax resulting from |  |  |  |  |  |  |  |  |  |
State tax expense, net of federal effect |  |  | 291 |  |  | 764 |  |  | 509 |
Federal true-ups |  |  | 55 |  |  | (18) |  |  | (113) |
Federal tax credits |  |  | (568) |  |  | (256) |  |  | (247) |
Effect of foreign tax rates |  |  | (1,107) |  |  | (362) |  |  | (94) |
Valuation allowances (state and foreign) |  |  | (1,406) |  |  | 1,400 |  |  | 39 |
Goodwill impairment (worldwide) |  |  | — |  |  | — |  |  | 4,684 |
Captive insurance earnings |  |  | (398) |  |  | (390) |  |  | (379) |
Incentive stock options |  |  | 155 |  |  | 130 |  |  | 152 |
Foreign exchange gain on sale of Information Security |  |  | (898) |  |  | — |  |  | — |
Other |  |  | (40) |  |  | (225) |  |  | 29 |
Recorded provision for income taxes |  | $ | 339 |  | $ | 6,883 |  | $ | 4,392 |
Schedule Of Uncertain Tax Benefits [Table Text Block] | The provision for income taxes was computed based on financial statement income. In accordance with FASB ASC 740, the Company does not have any uncertain tax positions as of and for the years ended December 27. 2014 and December 28, 2013.
In Thousands |  | 2014 |  | 2013 |
Balance, beginning of year |  | $ | — |  | $ | — |
Additions for current year tax positions |  |  | — |  |  | — |
Additions for prior year tax positions |  |  | — |  |  | — |
Settlements |  |  | — |  |  | — |
Reductions settlements |  |  | — |  |  | — |
Reductions for prior year tax positions |  |  | — |  |  | — |
Balance, end of year |  | $ | — |  | $ | — |
Schedule of Deferred Tax Assets and Liabilities [Table Text Block] | The components of the net deferred tax liabilities are as follows:
In Thousands |  | 2014 |  | 2013 |
Assets |  |  |  |  |  |  |
Employee benefits |  | $ | 120 |  | $ | 308 |
Valuation reserves |  |  | 1,412 |  |  | 2,427 |
Property and equipment |  |  | 566 |  |  | 57 |
Stock based compensation |  |  | 191 |  |  | 195 |
Federal and state credits |  |  | 878 |  |  | 165 |
Net operating loss carry forward |  |  | 1,038 |  |  | 8,632 |
Total assets |  |  | 4,205 |  |  | 11,784 |
Liabilities |  |  |  |  |  |  |
Unrealized equity investment income |  |  | (3,079) |  |  | (3,157) |
Goodwill and intangible assets |  |  | (2,660) |  |  | (2,708) |
Prepaid insurance |  |  | (102) |  |  | (175) |
Total liabilities |  |  | (5,841) |  |  | (6,040) |
Valuation Allowance |  |  |  |  |  |  |
Beginning balance |  |  | (8,949) |  |  | (7,264) |
Decrease (increase) during period |  |  | 8,514 |  |  | (1,685) |
Ending balance |  |  | (435) |  |  | (8,949) |
|  | $ | (2,071) |  | $ | (3,205) |
Deferred tax assets (liabilities) are included in the consolidated balance sheets as follows:
In Thousands |  | 2014 |  | 2013 |
Deferred income tax asset - current |  | $ | 925 |  | $ | 2,283 |
Deferred income tax asset (liability) – long-term |  |  | (2,996) |  |  | (5,488) |
|  | $ | (2,071) |  | $ | (3,205) |

X
- Definition Tabular disclosure of uncertain tax benefits. + References No definition available. + Details
Name: | esca_ScheduleOfUncertainTaxBenefitsTableTextBlock
Namespace Prefix: | esca_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | us-gaap_IncomeTaxDisclosureAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32639-109319 + Details
Name: | us-gaap_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32537-109319 + Details
Name: | us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32687-109319 + Details
Name: | us-gaap_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration