Note 3 Merger

On November 19, 2013, Spartan Stores completed a merger with Nash Finch, a food distribution company serving military commissaries and exchanges and independent grocery retailers as well as an operator of retail grocery stores.

The merger was accounted for under the provisions of FASB Accounting Standards Codification Topic 805, “Business Combinations.” The related assets acquired and liabilities assumed were recorded at estimated fair values on the acquisition date. The valuation process is not complete and the final determination of the fair values may result in further adjustments to the values preliminarily estimated on the acquisition date.

The following supplemental pro forma financial information presents sales and net earnings as if the Nash Finch Company was acquired on the first day of the 16 week period ended April 27, 2013. This pro forma information is not necessarily indicative of the results that would have been obtained if the acquisition had occurred at the beginning of the period presented or that may be obtained in the future.


(In thousands)	April 27, 2013 (16 weeks)
Net sales	$	2,265,140
Net earnings		10,356