Restructuring

3 Months Ended

Mar. 28, 2020

Restructuring and Related Activities [Abstract]

9. Restructuring

Canada Restructuring

During 2018, the Company initiated plans to restructure the operations of the Canada segment. The restructuring seeks to streamline operations in the greater Toronto area by consolidating facilities, exiting certain lines of business, and rationalizing stock keeping units (“SKUs”). The intended result of the Canada restructuring will be a more streamlined and scalable operation focused on delivering optimal service and a broad offering of products across the Company's core categories. The Company expects to incur increased restructuring related charges and capital expenditures in our Canada segment over the next year as plans are finalized and implemented. The following is a summary of the charges incurred:



	Thirteen Weeks Ended March 28, 2020		Thirteen Weeks Ended March 30, 2019
Facility consolidation ⁽¹⁾
Labor expense	$	279	$	142
Consulting and legal fees	48		65
Other	717		39
Rent and related charges	639		85
Severance	49		—
Exit of certain lines of business ⁽²⁾
Loss (gain) on disposal of assets	—		(469		)
Other	—		74
Total	$	1,732	$	(64	)


(1)	Facility consolidation includes labor expense related to organizing inventory and equipment in preparation for the facility consolation, consulting and legal fees related to the project, and other expenses. These expenses were included in SG&A on the Condensed Consolidated Statement of Comprehensive Loss.


(2)	As part of the restructuring, the Company is exiting a manufacturing business line. Related charges included gains and losses on disposals of assets, and other expenses, which were included other income and expense, and SG&A on the Condensed Consolidated Statement of Comprehensive Loss, respectively.

The following represents the roll forward of restructuring reserves for the current period:



	Balance at December 28, 2019		Impact to Earnings	Cash Paid		Balance at March 28, 2020
Severance and related	$	1,121	49	(310	)	$	860

The Company paid approximately $310 and $608 in severance and related expense to the Canada Restructuring Plan during the thirteen weeks ended March 28, 2020 and thirteen weeks ended March 30, 2019, respectively.

United States Restructuring

During fiscal 2019, the Company began implementing a plan to restructure the management and operations within the United States to achieve synergies and cost savings associated with the Company's acquisition activities. This restructuring includes management realignment, integration of sales and operating functions, and strategic review of the Company's product offerings. This plan was finalized during the fourth quarter of fiscal 2019. The Company expects to incur restructuring charges in the Fastening, Hardware, and Personal Protective Solutions segment and in the Consumer Connected Solutions segment during fiscal 2020 as the plans are implemented. Charges incurred include:



	Thirteen Weeks Ended March 28, 2020		Thirteen Weeks Ended March 30, 2019
Severance	$	131	$	—

The following represents the roll forward of restructuring reserves for the current period:



	Balance at December 28, 2019		Impact to Earnings	Cash Paid		Balance at March 28, 2020
Severance and related	$	3,286	131	(1,284	)	$	2,133

The Company paid approximately $1,284 and $0 in severance and related expense to the United States Restructuring Plan during the thirteen weeks ended March 28, 2020 and thirteen weeks ended March 30, 2019, respectively.