The Dixie Group, Inc. (DXYN) 10-Q3 May 242024 Q1 Quarterly reportFinancial data

Company Profile

COVER

COVER - shares	3 Months Ended
COVER - shares	Mar. 30, 2024	Apr. 26, 2024
Entity Information [Line Items]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Mar. 30, 2024
Document Transition Report	false
Entity File Number	0-2585
Entity Registrant Name	THE DIXIE GROUP, INC
Entity Incorporation, State or Country Code	TN
Entity Tax Identification Number	62-0183370
Entity Address, Address Line 1	475 Reed Road
Entity Address, City or Town	Dalton
Entity Address, State or Province	GA
Entity Address, Postal Zip Code	30720
City Area Code	706
Local Phone Number	876-5800
Title of 12(b) Security	Common Stock, $3 Par Value
Trading Symbol	DXYN
Security Exchange Name	NASDAQ
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Central Index Key	0000029332
Current Fiscal Year End Date	--12-28
Document Fiscal Year Focus	2024
Document Fiscal Period Focus	Q1
Amendment Flag	false
Common Class A
Entity Information [Line Items]
Entity Common Stock, Shares Outstanding		14,640,554
Common Class B
Entity Information [Line Items]
Entity Common Stock, Shares Outstanding		1,249,302
Common Class C
Entity Information [Line Items]
Entity Common Stock, Shares Outstanding		0

CONSOLIDATED CONDENSED BALANCE

CONSOLIDATED CONDENSED BALANCE SHEETS - USD ($) $ in Thousands	Mar. 30, 2024	Dec. 30, 2023
CURRENT ASSETS
Cash and cash equivalents	$ 55	$ 79
Receivables, net of allowances for credit losses of $474 and $440	28,225	23,686
Inventories, net	75,041	76,211
Prepaid and other current assets	10,803	12,154
Current assets of discontinued operations	260	265
TOTAL CURRENT ASSETS	114,384	112,395
PROPERTY, PLANT AND EQUIPMENT, NET	37,660	31,368
OPERATING LEASE RIGHT-OF-USE ASSETS	28,187	28,962
OTHER ASSETS	18,039	17,130
LONG-TERM ASSETS OF DISCONTINUED OPERATIONS	1,391	1,314
TOTAL ASSETS	199,661	191,169
CURRENT LIABILITIES
Accounts payable	21,819	13,935
Accrued expenses	17,438	16,598
Current portion of long-term debt	3,794	4,230
Current portion of operating lease liabilities	3,713	3,654
Current liabilities of discontinued operations	1,172	1,137
TOTAL CURRENT LIABILITIES	47,936	39,554
LONG-TERM DEBT, NET	80,610	78,290
OPERATING LEASE LIABILITIES	25,081	25,907
OTHER LONG-TERM LIABILITIES	15,500	14,591
LONG-TERM LIABILITIES OF DISCONTINUED OPERATIONS	3,618	3,536
TOTAL LIABILITIES	172,745	161,878
COMMITMENTS AND CONTINGENCIES (See Note 17)
STOCKHOLDERS' EQUITY
Additional paid-in capital	158,177	159,132
Accumulated deficit	(179,194)	(176,700)
Accumulated other comprehensive income	263	268
TOTAL STOCKHOLDERS' EQUITY	26,916	29,291
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	199,661	191,169
Common Class A
STOCKHOLDERS' EQUITY
Common stock issued	43,922	43,228
Common Class B
STOCKHOLDERS' EQUITY
Common stock issued	$ 3,748	$ 3,363

CONSOLIDATED CONDENSED BALANC_2

CONSOLIDATED CONDENSED BALANCE SHEETS (Parentheticals) - USD ($) $ in Thousands	Mar. 30, 2024	Dec. 30, 2023
Accounts receivable, allowance for credit	$ 474	$ 440
Common Class A
Common stock, par value (in dollars per share)	$ 3	$ 3
Common stock, shares authorized (in shares)	80,000,000	80,000,000
Common stock, shares issued (in shares)	14,640,554	14,409,281
Common stock, shares outstanding (in shares)	14,640,554	14,409,281
Common Class B
Common stock, par value (in dollars per share)	$ 3	$ 3
Common stock, shares authorized (in shares)	16,000,000	16,000,000
Common stock, shares issued (in shares)	1,249,302	1,121,129
Common stock, shares outstanding (in shares)	1,249,302	1,121,129

CONSOLIDATED CONDENSED STATEMEN

CONSOLIDATED CONDENSED STATEMENTS OF OPERATIONS - USD ($) shares in Thousands, $ in Thousands	3 Months Ended
	Mar. 30, 2024	Apr. 01, 2023
Income Statement [Abstract]
NET SALES	$ 65,254	$ 67,084
Cost of sales	49,445	49,251
GROSS PROFIT	15,809	17,833
Selling and administrative expenses	16,372	16,409
Other operating expense, net	52	68
Facility consolidation and severance expenses, net	242	1,050
OPERATING INCOME (LOSS)	(857)	306
Interest expense	1,532	1,858
Other (income) expense, net	5	(14)
LOSS FROM CONTINUING OPERATIONS BEFORE TAXES	(2,394)	(1,538)
Income tax provision	16	13
LOSS FROM CONTINUING OPERATIONS	(2,410)	(1,551)
Loss from discontinued operations, net of tax	(84)	(207)
NET LOSS	$ (2,494)	$ (1,758)
BASIC EARNINGS (LOSS) PER SHARE:
Continuing operations (in dollars per share)	$ (0.16)	$ (0.11)
Discontinued operations (in dollars per share)	(0.01)	(0.01)
Net loss (in dollar per share)	$ (0.17)	$ (0.12)
Basic shares outstanding (in shares)	14,850	14,676
DILUTED EARNINGS (LOSS) PER SHARE:
Continuing operations (in dollars per share)	$ (0.16)	$ (0.11)
Discontinued operations (in dollars per share)	(0.01)	(0.01)
Net loss (in dollars per share)	$ (0.17)	$ (0.12)
Diluted shares outstanding (in shares)	14,850	14,676
DIVIDENDS PER SHARE:
Common stock (in dollars per share)	$ 0	$ 0
Class B common stock (in dollars per share)	$ 0	$ 0

CONSOLIDATED CONDENSED STATEM_2

CONSOLIDATED CONDENSED STATEMENTS OF COMPREHENSIVE INCOME (LOSS) - USD ($) $ in Thousands		3 Months Ended
		Mar. 30, 2024	Apr. 01, 2023
Statement of Comprehensive Income [Abstract]
NET LOSS		$ (2,494)	$ (1,758)
OTHER COMPREHENSIVE INCOME (LOSS), NET OF TAX:
Reclassification of net actuarial gain into earnings from postretirement benefit plans	[1]	(5)	(5)
Income taxes		0	0
Reclassification of net actuarial gain into earnings from postretirement benefit plans, net		(5)	(5)
TOTAL OTHER COMPREHENSIVE INCOME (LOSS), NET OF TAX		(5)	(5)
COMPREHENSIVE LOSS		$ (2,499)	$ (1,763)

[1]Amounts for postretirement plans reclassified from accumulated other comprehensive income to net loss were included in selling and administrative expenses in the Company's consolidated condensed statements of operations.

CONSOLIDATED CONDENSED STATEM_3

CONSOLIDATED CONDENSED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	3 Months Ended
	Mar. 30, 2024	Apr. 01, 2023
CASH FLOWS FROM OPERATING ACTIVITIES
Loss from continuing operations	$ (2,410)	$ (1,551)
Loss from discontinued operations	(84)	(207)
Net loss	(2,494)	(1,758)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization	1,519	1,605
Net gain on property, plant and equipment disposals	0	(4)
Stock-based compensation expense	156	197
Expense (credit) for expected credit losses	88	(66)
Changes in operating assets and liabilities:
Receivables	(4,627)	(5,147)
Inventories	1,170	47
Prepaid and other current assets	(5,180)	(2,990)
Accounts payable and accrued expenses	5,924	3,030
Other operating assets and liabilities	3	1,494
NET CASH USED IN OPERATING ACTIVITIES	(3,357)	(3,385)
NET CASH USED IN OPERATING ACTIVITIES - DISCONTINUED OPERATIONS	(39)	(674)
CASH FLOWS FROM INVESTING ACTIVITIES
Net proceeds from sales of property, plant and equipment	0	4
Purchase of property, plant and equipment	(499)	(359)
NET CASH USED IN INVESTING ACTIVITIES	(499)	(355)
NET CASH PROVIDED BY INVESTING ACTIVITIES - DISCONTINUED OPERATIONS	0	8
CASH FLOWS FROM FINANCING ACTIVITIES
Net borrowings on revolving credit facility	3,061	5,482
Payments on notes payable - buildings and other term loans	(509)	(152)
Payments on notes payable - other	(702)	(631)
Payments on finance leases	(9)	(81)
Change in outstanding checks in excess of cash	2,062	(37)
Repurchases of Common Stock	(32)	(44)
NET CASH PROVIDED BY FINANCING ACTIVITIES	3,871	4,537
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	(24)	131
CASH AND CASH EQUIVALENTS AT BEGINNING OF PERIOD	79	363
CASH AND CASH EQUIVALENTS AT END OF PERIOD	55	494
SUPPLEMENTAL CASH FLOW INFORMATION:
Interest paid	1,656	1,756
Income taxes paid, net of tax refunds	151	65
Right-of-use assets obtained in exchange for new operating lease liabilities	219	0
Deposits utilized on property, plant & equipment purchases	6,530	0
Accrued purchases of equipment	$ 739	$ 0

CONSOLIDATED CONDENSED STATEM_4

CONSOLIDATED CONDENSED STATEMENTS OF STOCKHOLDERS' EQUITY - USD ($) $ in Thousands	Total	Cumulative effect of CECL adoption	Common Stock	Additional Paid-In Capital	Accumulated Deficit	Accumulated Deficit Cumulative effect of CECL adoption	Accumulated Other Comprehensive Income	Class B Common Stock Common Stock
Balance a the beginning at Dec. 31, 2022	$ 31,514	$ (198)	$ 43,360	$ 158,331	$ (173,784)	$ (198)	$ 219	$ 3,388
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Repurchases of Common Stock	(44)		(168)	124
Class B converted into common stock	0		25					(25)
Stock-based compensation expense	197			197
Net loss	(1,758)				(1,758)
Other comprehensive loss	(5)						(5)
Balance at the end at Apr. 01, 2023	29,706		43,217	158,652	(175,740)		214	3,363
Balance a the beginning at Dec. 30, 2023	29,291		43,228	159,132	(176,700)		268	3,363
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Repurchases of Common Stock	(32)		(156)	124
Class B converted into common stock	0		18					(18)
Restricted stock grants issued	0		832	(1,235)				403
Stock-based compensation expense	156			156
Net loss	(2,494)				(2,494)
Other comprehensive loss	(5)						(5)
Balance at the end at Mar. 30, 2024	$ 26,916		$ 43,922	$ 158,177	$ (179,194)		$ 263	$ 3,748

CONSOLIDATED CONDENSED STATEM_5

CONSOLIDATED CONDENSED STATEMENTS OF STOCKHOLDERS' EQUITY (Parenthetical) - shares	3 Months Ended
	Mar. 30, 2024	Apr. 01, 2023
Statement of Stockholders' Equity [Abstract]
Repurchases of Common Stock (in shares)	52,091	55,994
Class B converted into Common Stock (in shares)	5,980	8,029
Restricted stock grants issued (in shares)	411,537

Basis of Presentation

Basis of Presentation	3 Months Ended
Basis of Presentation	Mar. 30, 2024
Accounting Policies [Abstract]
Basis of Presentation	BASIS OF PRESENTATION The accompanying unaudited consolidated condensed financial statements have been prepared in accordance with U.S. generally accepted accounting principles ("U.S. GAAP") for interim financial statements which do not include all the information and notes required by such accounting principles for annual financial statements. In the opinion of management, all adjustments (generally consisting of normal recurring accruals) considered necessary for a fair presentation have been included in the accompanying financial statements. The accompanying financial statements should be read in conjunction with the consolidated financial statements and notes thereto included in The Dixie Group, Inc.'s and its wholly-owned subsidiaries (the "Company") 2023 Annual Report on Form 10-K filed with the Securities and Exchange Commission for the fiscal year ended December 30, 2023. The balance sheet as of December 30, 2023 has been derived from the audited financial statements at that date but does not include all of the information and notes required by U.S. GAAP for complete financial statements. Operating results for the three month period ended March 30, 2024 are not necessarily indicative of the results that may be expected for the entire 2024 year. Based on applicable accounting standards, the Company has determined that it has one reportable segment, Floorcovering. The Company's Floorcovering products have similar economic characteristics and are similar in all of the following areas: (a) the nature of the products and services; (b) the nature of the production processes; (c) the type or class of customer for their products and services; (d) the methods used to distribute their products or provide their services; and (e) the nature of the regulatory environment. The consolidated condensed financial statements separately report discontinued operations and the results of continuing operations. Unless specifically noted otherwise, footnote disclosures reflect the results of continuing operations only. The results of discontinued operations are presented in Note 20. Reclassifications The Company reclassified certain amounts in 2023 in Note 9 Long-Term Debt and Credit Arrangements and Note 10 Leases to conform to the 2024 presentation. In 2023, the Company included its failed sales and leaseback transactions in its lease footnote with a note indicating they were included. In 2024, the Company included these transactions in its debt footnote and reclassified amounts in the comparative 2023 period.

Recent Accounting Pronouncement

Recent Accounting Pronouncements	3 Months Ended
Recent Accounting Pronouncements	Mar. 30, 2024
Accounting Standards Update and Change in Accounting Principle [Abstract]
Recent Accounting Pronouncements	RECENT ACCOUNTING PRONOUNCEMENTS Accounting Standards Yet to Be Adopted In November 2023, the FASB issued ASU 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures , which enhances reporting requirements under Topic 280. The enhanced disclosure requirements include: title and position of the Chief Operating Decision Maker (CODM), significant segment expenses provided to the CODM, extending certain annual disclosures to interim periods, clarifying single reportable segment entities must apply ASC 280 in its entirety, and permitting more than one measure of segment profit or loss to be reported under certain circumstances. This change is effective for fiscal years beginning after December 15, 2023 and interim periods beginning after December 15, 2024. This change will apply retrospectively to all periods presented. The Company does not expect the adoption of this ASU to have a material impact on its consolidated financial statements. In December 2023, the FASB issued ASU 2023-09, Improvements to Income Tax Disclosures (Topic 740) , which establishes new income tax disclosure requirements in addition to modifying and eliminating certain existing requirements. The new guidance requires consistent categorization and greater disaggregation of information in the rate reconciliation, as well as further disaggregation of income taxes paid. This change is effective for annual periods beginning after December 15, 2024. This change will apply on a prospective basis to annual financial statements for periods beginning after the effective date. However, retrospective application in all prior periods presented is permitted. The Company does not expect the adoption of this ASU to have a material impact on its consolidated financial statements.

Revenue

Revenue	3 Months Ended
Revenue	Mar. 30, 2024
Revenue from Contract with Customer [Abstract]
Revenue	REVENUE Revenue Recognition Policy The Company derives its revenues primarily from the sale of floorcovering products and processing services. Revenues are recognized when control of these products or services is transferred to its customers, in an amount that reflects the consideration the Company expects to be entitled to in exchange for those products and services. Sales, value add, and other taxes the Company collects concurrent with revenue-producing activities are excluded from revenue. Shipping and handling fees charged to customers are reported within revenue. When the Company transfers control of its products to the customer prior to the related shipping and handling activities, the Company has adopted a policy of accounting for shipping and handling activities as a fulfillment cost rather than a performance obligation. Incidental items that are immaterial in the context of the contract are recognized as expense. While the Company pays sales commissions to certain personnel, the Company has not capitalized these costs as costs to obtain a contract as the Company has elected to expense costs as incurred when the expected amortization period is one year or less. The Company does not have any significant financing components as payment is received at or shortly after the point of sale. The Company determined revenue recognition through the following steps: • Identification of the contract with a customer • Identification of the performance obligations in the contract • Determination of the transaction price • Allocation of the transaction price to the performance obligations in the contract • Recognition of revenue when, or as, the performance obligation is satisfied Disaggregation of Revenue from Contracts with Customers The following table disaggregates the Company’s revenue by end-user markets for the three month periods ended March 30, 2024 and April 1, 2023: Three Months Ended March 30, April 1, Residential floorcovering products $ 64,326 $ 66,137 Other services 928 947 Total net sales $ 65,254 $ 67,084 Residential floorcovering products. Residential floorcovering products include broadloom carpet, rugs, luxury vinyl flooring and engineered hardwood. These products are sold into the designer, retailer, mass merchant and builder markets. Other services. Other services include carpet yarn processing and carpet dyeing services. Contract Balances Other than receivables that represent an unconditional right to consideration, which are presented in Note 4, the Company does not recognize any contract assets which give conditional rights to receive consideration, because the Company does not incur costs to obtain customer contracts that are recoverable. The Company often receives cash payments from customers in advance of the Company’s performance for limited production run orders resulting in contract liabilities. These contract liabilities are classified in accrued expenses in the consolidated condensed balance sheets based on the timing of when the Company expects to recognize revenue, which is typically less than a year. The net decrease or increase in the contract liabilities is primarily driven by order activity for limited runs requiring deposits offset by the recognition of revenue and the application of deposit on the receivables ledger for such activity during the period. The activity in the advanced deposits for the three month periods ended March 30, 2024 and April 1, 2023 is as follows: Three Months Ended March 30, April 1, Beginning contract liability $ 966 $ 1,055 Revenue recognized from contract liabilities included in the beginning balance (711) (753) Increases due to cash received, net of amounts recognized in revenue during the period 1,112 681 Ending contract liability $ 1,367 $ 983 Performance Obligations For performance obligations related to residential floorcovering products, control transfers at a point in time. To indicate the transfer of control, the Company must have a present right to payment, legal title must have passed to the customer and the customer must have the significant risks and rewards of ownership. The Company’s principal terms of sale are FOB Shipping Point and FOB Destination and the Company transfers control and records revenue for product sales either upon shipment or delivery to the customer, respectively. Revenue is allocated to each performance obligation based on its relative stand-alone selling prices. Stand-alone selling prices are based on observable prices at which the Company separately sells the products or services. Variable Consideration The nature of the Company’s business gives rise to variable consideration, including rebates, allowances, and returns that generally decrease the transaction price, which reduces revenue. These variable amounts are generally credited to the customer, based on achieving certain levels of sales activity, product returns, or price concessions. Variable consideration is estimated at the most likely amount that is expected to be earned. Estimated amounts are included in the transaction price to the extent it is probable that a significant reversal of cumulative revenue recognized will not occur when the uncertainty associated with the variable consideration is resolved. Estimates of variable consideration are estimated based upon historical experience and known trends. Warranties The Company generally provides product warranties related to manufacturing defects and specific performance standards for its products for a period of up to two years. The Company accrues for estimated future assurance warranty costs in the period in which the sale is recorded. The costs are included in cost of sales in the consolidated condensed statements of operations and the product warranty reserve is included in accrued expenses in the consolidated condensed balance sheets. The Company calculates its accrual using the portfolio approach based upon historical experience and known trends. The Company does not provide an additional service-type warranty. (See Note 8.)

Receivables, Net

Receivables, Net	3 Months Ended
Receivables, Net	Mar. 30, 2024
Receivables [Abstract]
Receivables, Net	RECEIVABLES, NET The Company grants credit to its customers with defined payment terms, performs ongoing evaluations of the credit worthiness of its customers and generally does not require collateral. Accounts receivable are carried at their outstanding principal amounts, less an anticipated amount for discounts and an allowance for expected credit losses, which management believes is sufficient to cover potential credit losses based on historical experience and periodic evaluation of the financial condition of the Company's customers. The Company's allowance for credit losses is computed using a number of factors including past credit loss experience and the aging of amounts due from our customers, in addition to other customer-specific factors. The Company also considered recent trends and developments related to the current macroeconomic environment in determining its ending allowance for credit losses for accounts receivable. If the financial condition of the Company's customers were to deteriorate, resulting in a change in their ability to make payments, or additional changes in macroeconomic factors occur, additional allowances may be required. Receivables are summarized as follows: March 30, December 30, Customers, trade $ 27,942 $ 22,461 Other receivables 757 1,665 Gross receivables 28,699 24,126 Less: allowance for expected credit losses (1) (474) (440) Receivables, net $ 28,225 $ 23,686 (1) The Company recognized an expense to the provision for expected credit losses of $88 and recognized write-offs, net of recoveries of $54 for the three months ended March 30, 2024. The Company recognized a credit to the provision for expected credit losses of $(66) and recognized write-offs, net of recoveries of $28 for the three months ended April 1, 2023.

Inventories, Net

Inventories, Net	3 Months Ended
Inventories, Net	Mar. 30, 2024
Inventory Disclosure [Abstract]
Inventories, Net	INVENTORIES, NET Inventories are summarized as follows: March 30, December 30, Raw materials $ 24,082 $ 24,368 Work-in-process 11,710 12,275 Finished goods 61,114 60,553 Supplies and other 106 112 LIFO reserve (21,971) (21,097) Inventories, net $ 75,041 $ 76,211

Property, Plant and Equipment,

Property, Plant and Equipment, Net	3 Months Ended
Property, Plant and Equipment, Net	Mar. 30, 2024
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment, Net	PROPERTY, PLANT AND EQUIPMENT, NET Property, plant and equipment consists of the following: March 30, December 30, Land and improvements $ 3,402 $ 3,402 Buildings and improvements 41,510 41,484 Machinery and equipment 163,456 155,312 Assets under construction 172 574 208,540 200,772 Accumulated depreciation (170,880) (169,404) Property, plant and equipment, net $ 37,660 $ 31,368 Depreciation of property, plant and equipment, including amounts for finance leases, totaled $1,476 in the three months ended March 30, 2024 and $1,557 in the three months ended April 1, 2023.

Accrued Expenses

Accrued Expenses	3 Months Ended
Accrued Expenses	Mar. 30, 2024
Payables and Accruals [Abstract]
Accrued Expenses	ACCRUED EXPENSES Accrued expenses are summarized as follows: March 30, December 30, Compensation and benefits $ 5,148 $ 5,720 Provision for customer rebates, claims and allowances 5,363 6,199 Advanced customer deposits 1,367 966 Outstanding checks in excess of cash 2,506 444 Other 3,054 3,269 Accrued expenses $ 17,438 $ 16,598

Product Warranty Reserves

Product Warranty Reserves	3 Months Ended
Product Warranty Reserves	Mar. 30, 2024
Product Warranties Disclosures [Abstract]
Product Warranty Reserves	PRODUCT WARRANTY RESERVES The Company generally provides product warranties related to manufacturing defects and specific performance standards for its products. Product warranty reserves are included in accrued expenses in the Company's consolidated condensed balance sheets. The following is a summary of the Company's product warranty activity for continuing operations: Three Months Ended March 30, April 1, Product warranty reserve at beginning of period $ 735 $ 942 Warranty liabilities accrued 157 189 Warranty liabilities settled (191) (227) Product warranty reserve at end of period $ 701 $ 904

Long-Term Debt and Credit Arran

Long-Term Debt and Credit Arrangements	3 Months Ended
Long-Term Debt and Credit Arrangements	Mar. 30, 2024
Debt Disclosure [Abstract]
Long-Term Debt and Credit Arrangements	LONG-TERM DEBT AND CREDIT ARRANGEMENTS Long-term debt consists of the following: March 30, December 30, Revolving credit facility $ 50,680 $ 47,619 Term loans 23,366 23,875 Notes payable - other 11,598 12,300 Finance lease obligations 122 131 Deferred financing costs, net (1,362) (1,405) Total debt 84,404 82,520 Less: current portion of long-term debt 3,794 4,230 Long-term debt $ 80,610 $ 78,290 Revolving Credit Facility On October 30, 2020, the Company entered into a $75,000 Senior Secured Revolving Credit Facility with Fifth Third Bank National Association as lender. The loan is secured by a first priority security interest on all accounts receivable, cash, and inventory, and provides for borrowing limited by certain percentages of values of the accounts receivable and inventory. The revolving credit facility matures on October 30, 2025. At the Company's election, advances of the revolving credit facility bear interest at annual rates equal to either (a) SOFR (plus a 0.10% SOFR adjustment) for 1 or 3 month periods, as defined with a floor of 0.75% or published SOFR, plus an applicable margin ranging between 1.50% and 2.00%, or (b) the higher of the prime rate plus an applicable margin ranging between 0.50% and 1.00%. The applicable margin is determined based on availability under the revolving credit facility with margins increasing as availability decreases. The applicable margin can be increased by 0.50% if the fixed charge coverage ratio is below a 1.10 to 1.00 ratio. As of March 30, 2024, the applicable margin on the Company's revolving credit facility was 2.50% for SOFR and 1.50% for Prime due to the fixed charge coverage ratio being below 1.10 to 1.00. The Company pays an unused line fee on the average amount by which the aggregate commitments exceed utilization of the revolving credit facility equal to 0.25% per annum. The weighted-average interest rate on borrowings outstanding under the revolving credit facility was 8.08% at March 30, 2024 and 8.15% at December 30, 2023. The agreement is subject to customary terms and conditions and annual administrative fees with pricing varying on excess availability and a fixed charge coverage ratio. The agreement is also subject to certain compliance, affirmative, and financial covenants. The Company is only subject to the financial covenants if borrowing availability is less than $8,831, which is equal to 12.5% of the lesser of the total loan availability of $75,000 or total collateral available, and remains until the availability is greater than 12.5% for thirty Term Loans Effective October 28, 2020, the Company entered into a $10,000 principal amount USDA Guaranteed term loan with AmeriState Bank as lender. The term of the loan is 25 years and bears interest at a minimum 5.00% rate or 4.00% above 5-year treasury, to be reset every 5 years at 3.5% above 5-year treasury. The loan is secured by a first mortgage on the Company’s Atmore, Alabama and Roanoke, Alabama facilities. Effective October 29, 2020, the Company entered into a $15,000 principal amount USDA Guaranteed term loan with the Greater Nevada Credit Union as lender. The term of the loan is 10 years and bears interest at a minimum 5.00% rate or 4.00% above 5-year treasury, to be reset after 5 years at 3.5% above 5-year treasury. Payments on the loan are interest only over the first three years and principal and interest over the remaining seven years. The loan is secured by a first lien on a substantial portion of the Company’s machinery and equipment and a second lien on the Company’s Atmore and Roanoke facilities. Debt Covenant Compliance and Liquidity Considerations The Company's agreements for its Revolving Credit Facility and its term loans include certain compliance, affirmative, and financial covenants and, as of the reporting date, the Company is in compliance with all such applicable financial covenants. In the Company's self-assessment of going concern, with reflection on the Company's operating losses in 2024 and 2023, the Company considered its future ability to comply with the financial covenants in its existing debt agreements. Topic 205 requires Company management to perform a going concern self-assessment each annual and interim reporting period. In performing its evaluation, management considered known and reasonably knowable information as of the reporting date. The Company also considered the significant unfavorable impact if it were unable to maintain compliance with financial covenants by its primary lenders. As part of the evaluation, the Company considered the improved gross margins driven by cost reductions implemented under its East Coast Consolidation Plan. The financial statements do not include any adjustments that might result from the outcome of the uncertainty of the ability to maintain compliance with the financial covenants. Notes Payable - Other On January 14, 2019, the Company, entered into a purchase and sale agreement (the “Purchase and Sale Agreement”) with Saraland Industrial, LLC, an Alabama limited liability company (the “Purchaser”). Pursuant to the terms of the Purchase and Sale Agreement, the Company sold its Saraland facility, and approximately 17.12 acres of surrounding property located in Saraland, Alabama (the “Property”) to the Purchaser for a purchase price of $11,500. Concurrent with the sale of the Property, the Company and the Purchaser entered into a twenty twenty On September 15, 2023, the Company modified a note payable on equipment which had previously been recorded as a failed sale and leaseback. The note payable bears interest at 7.84% and matures on December 1, 2024. The Company's other financing notes have terms up to 1 year, bear interest ranging from 6.34% to 6.50% and are due in monthly installments through their maturity dates. The Company's other notes do not contain any financial covenants. Finance Lease Obligations The Company's finance lease obligations are due in monthly installments through their maturity dates. The Company's finance lease obligations are secured by the specific equipment leased.

Leases

Leases	3 Months Ended
Leases	Mar. 30, 2024
Leases [Abstract]
Leases	LEASES Leases as Lessee Balance sheet information related to right-of-use assets and liabilities is as follows: Balance Sheet Location March 30, December 30, 2023 Operating Leases: Operating lease right-of-use assets Operating lease right-of-use assets $ 28,187 $ 28,962 Current portion of operating lease liabilities Current portion of operating lease liabilities $ 3,713 $ 3,654 Noncurrent portion of operating lease liabilities Operating lease liabilities 25,081 25,907 Total operating lease liabilities $ 28,794 $ 29,561 Finance Leases: Finance lease right-of-use assets Property, plant, and equipment, net $ 135 $ 138 Current portion of finance lease liabilities Current portion of long-term debt $ 26 $ 29 Noncurrent portion of finance lease liabilities Long-term debt 96 102 Total financing lease liabilities $ 122 $ 131 Lease cost recognized in the consolidated condensed financial statements is summarized as follows: Three Months Ended March 30, April 1, Operating lease cost $ 1,494 $ 1,047 Finance lease cost: Amortization of lease assets $ 4 $ 43 Interest on lease liabilities 8 4 Total finance lease costs $ 12 $ 47 Other supplemental information related to leases is summarized as follows: March 30, April 1, Weighted average remaining lease term (in years): Operating leases 6.99 6.41 Finance leases 4.35 0.55 Weighted average discount rate: Operating leases 6.80 % 6.40 % Finance leases 6.67 % 6.19 % Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases $ 1,485 $ 1,028 Operating cash flows from finance leases 2 4 Financing cash flows from finance leases 9 81 The following table summarizes the Company's future minimum lease payments under non-cancellable contractual obligations for operating and financing liabilities as of March 30, 2024: Fiscal Year Operating Leases Finance Leases 2024 $ 4,253 $ 26 2025 5,418 31 2026 5,133 31 2027 5,303 34 2028 5,330 19 Thereafter 11,348 — Total future minimum lease payments (undiscounted) 36,785 141 Less: Present value discount 7,991 19 Total lease liability $ 28,794 $ 122 Leases as Lessor The Company leases or subleases to third parties certain excess space in its facilities, which are included as fixed assets. The leases are accounted for as operating leases and the lease or sublease income is included in other operating (income) expense, net. The Company recognizes lease income on a straight-line basis as collectability is probable, including any escalation or lease incentives, as applicable, and the Company continues to recognize the underlying asset. The Company has elected the practical expedient to combine all non-lease components as a combined component. The nature of the Company’s sublease agreements do not provide for variable lease payments, options to purchase, or extensions. Lease income and sublease income related to fixed lease payments recognized in the consolidated condensed financial statements is summarized as follows: Three Months Ended March 30, April 1, Operating lease income $ 375 $ — The following table summarizes the Company's undiscounted lease payments to be received under operating leases including amounts to be paid by the Company to the head lessor for the next five years and thereafter as of March 30, 2024: Fiscal Year Gross Lease Payments Payments to Head Lessor Net Lease Payments 2024 $ 935 $ 188 $ 747 2025 1,253 253 1,000 2026 1,278 256 1,022 2027 1,303 259 1,044 2028 766 163 603 Thereafter — — — Total $ 5,535 $ 1,119 $ 4,416
Leases	LEASES Leases as Lessee Balance sheet information related to right-of-use assets and liabilities is as follows: Balance Sheet Location March 30, December 30, 2023 Operating Leases: Operating lease right-of-use assets Operating lease right-of-use assets $ 28,187 $ 28,962 Current portion of operating lease liabilities Current portion of operating lease liabilities $ 3,713 $ 3,654 Noncurrent portion of operating lease liabilities Operating lease liabilities 25,081 25,907 Total operating lease liabilities $ 28,794 $ 29,561 Finance Leases: Finance lease right-of-use assets Property, plant, and equipment, net $ 135 $ 138 Current portion of finance lease liabilities Current portion of long-term debt $ 26 $ 29 Noncurrent portion of finance lease liabilities Long-term debt 96 102 Total financing lease liabilities $ 122 $ 131 Lease cost recognized in the consolidated condensed financial statements is summarized as follows: Three Months Ended March 30, April 1, Operating lease cost $ 1,494 $ 1,047 Finance lease cost: Amortization of lease assets $ 4 $ 43 Interest on lease liabilities 8 4 Total finance lease costs $ 12 $ 47 Other supplemental information related to leases is summarized as follows: March 30, April 1, Weighted average remaining lease term (in years): Operating leases 6.99 6.41 Finance leases 4.35 0.55 Weighted average discount rate: Operating leases 6.80 % 6.40 % Finance leases 6.67 % 6.19 % Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases $ 1,485 $ 1,028 Operating cash flows from finance leases 2 4 Financing cash flows from finance leases 9 81 The following table summarizes the Company's future minimum lease payments under non-cancellable contractual obligations for operating and financing liabilities as of March 30, 2024: Fiscal Year Operating Leases Finance Leases 2024 $ 4,253 $ 26 2025 5,418 31 2026 5,133 31 2027 5,303 34 2028 5,330 19 Thereafter 11,348 — Total future minimum lease payments (undiscounted) 36,785 141 Less: Present value discount 7,991 19 Total lease liability $ 28,794 $ 122 Leases as Lessor The Company leases or subleases to third parties certain excess space in its facilities, which are included as fixed assets. The leases are accounted for as operating leases and the lease or sublease income is included in other operating (income) expense, net. The Company recognizes lease income on a straight-line basis as collectability is probable, including any escalation or lease incentives, as applicable, and the Company continues to recognize the underlying asset. The Company has elected the practical expedient to combine all non-lease components as a combined component. The nature of the Company’s sublease agreements do not provide for variable lease payments, options to purchase, or extensions. Lease income and sublease income related to fixed lease payments recognized in the consolidated condensed financial statements is summarized as follows: Three Months Ended March 30, April 1, Operating lease income $ 375 $ — The following table summarizes the Company's undiscounted lease payments to be received under operating leases including amounts to be paid by the Company to the head lessor for the next five years and thereafter as of March 30, 2024: Fiscal Year Gross Lease Payments Payments to Head Lessor Net Lease Payments 2024 $ 935 $ 188 $ 747 2025 1,253 253 1,000 2026 1,278 256 1,022 2027 1,303 259 1,044 2028 766 163 603 Thereafter — — — Total $ 5,535 $ 1,119 $ 4,416

Fair Value Measurements

Fair Value Measurements	3 Months Ended
Fair Value Measurements	Mar. 30, 2024
Fair Value Disclosures [Abstract]
Fair Value Measurements	FAIR VALUE MEASUREMENTS Fair value is defined as the exchange value of an asset or a liability in an orderly transaction between market participants. The fair value guidance outlines a valuation framework and establishes a fair value hierarchy in order to increase the consistency and comparability of fair value measurements and disclosures. The hierarchy consists of three levels as follows: Level 1 - Quoted market prices in active markets for identical assets or liabilities as of the reported date; Level 2 - Other than quoted market prices in active markets for identical assets or liabilities, quoted prices for similar assets and liabilities in active markets, quoted prices for identical or similar assets or liabilities in markets that are not active, and other than quoted prices for assets or liabilities and prices that are derived principally from or corroborated by market data by correlation or other means; and Level 3 - Measurements using management's best estimate of fair value, where the determination of fair value requires significant management judgment or estimation. The carrying amounts and estimated fair values of the Company's financial instruments are summarized as follows: March 30, December 30, Carrying Fair Carrying Fair Amount Value Amount Value Financial assets: Cash and cash equivalents $ 55 $ 55 $ 79 $ 79 Financial liabilities: Long-term debt, including current portion $ 84,282 $ 81,762 $ 82,389 $ 79,225 Finance leases, including current portion 122 121 131 130 The fair values of the Company's long-term debt and finance leases were estimated using market rates the Company believes would be available for similar types of financial instruments and represent level 2 measurements. The fair values of cash and cash equivalents approximate their carrying amounts due to the short-term nature of the financial instruments.

Employee Benefit Plans

Employee Benefit Plans	3 Months Ended
Employee Benefit Plans	Mar. 30, 2024
Defined Benefit Plans and Other Postretirement Benefit Plans Disclosures [Abstract]
Employee Benefit Plans	EMPLOYEE BENEFIT PLANS Defined Contribution Plans The Company sponsors a 401(k) defined contribution plan that covers approximately 98% of the Company's current associates. This plan includes a mandatory Company match on the first 1% of participants' contributions. The Company matches the next 2% of participants' contributions if the Company meets prescribed earnings levels. The plan also provides for additional Company contributions above the 3% level if the Company attains certain additional performance targets. Matching contribution expense for this 401(k) plan was $96 and $88 for the three months ended March 30, 2024 and April 1, 2023, respectively. Additionally, the Company sponsors a 401(k) defined contribution plan that covers associates at one facility who are under a collective-bargaining agreement. The number of associates under the plan represents approximately 2% of the Company's total current associates. Under this plan, the Company generally matches participants' contributions, on a sliding scale, up to a maximum of 2.75% of the participant's earnings. Matching contribution expense for the collective-bargaining 401(k) plan was $1 and $4 for the three months ended March 30, 2024 and April 1, 2023, respectively. Non-Qualified Retirement Savings Plan The Company sponsors a non-qualified retirement savings plan that allows eligible associates to defer a specified percentage of their compensation. The obligations for continuing operations owed to participants under this plan were $15,174 at March 30, 2024 and $14,289 at December 30, 2023 and are included in other long-term liabilities in the Company's consolidated condensed balance sheets. The obligations are unsecured general obligations of the Company and the participants have no right, interest or claim in the assets of the Company, except as unsecured general creditors. The Company utilizes a Rabbi Trust to hold, invest and reinvest deferrals and contributions under the plan. Amounts are invested in Company-owned life insurance in the Rabbi Trust and the cash surrender value of the policies for continuing operations was $15,498 at March 30, 2024 and $14,836 at December 30, 2023 and is included in other assets in the Company's consolidated condensed balance sheets. Multi-Employer Pension Plan The Company contributes to a multi-employer pension plan under the terms of a collective-bargaining agreement that covers its union-represented employees. Expenses related to the multi-employer pension plan were $7 and $3 for the three months ended March 30, 2024 and April 1, 2023, respectively. If the Company were to withdraw from the multi-employer plan, a withdrawal liability would be due, the amount of which would be determined by the plan. The withdrawal liability, as determined by the plan, would be a function of contribution rates, fund status, discount rates and various other factors at the time of any such withdrawal.

Income Taxes

Income Taxes	3 Months Ended
Income Taxes	Mar. 30, 2024
Income Tax Disclosure [Abstract]
Income Taxes	INCOME TAXES TE 13 - INCOME TAXES The effective income tax rate for the three months ending March 30, 2024 was 0.67% compared with a effective income tax rate of 0.85% for the three months ending April 1, 2023. Because the Company maintains a full valuation allowance against its deferred income tax balances, the Company is only able to recognize refundable credits and a small amount of state taxes in the tax expense for the first three months of 2024. The Company is in a net deferred tax liability position of $91 at March 30, 2024 and December 30, 2023, which is included in other long-term liabilities in the Company's consolidated condensed balance sheets. The Company accounts for uncertainty in income tax positions according to FASB guidance relating to uncertain tax positions. Unrecognized tax benefits were $562 and $555 at March 30, 2024 and December 30, 2023, respectively. Such benefits, if recognized, would affect the Company's effective tax rate. There were no significant interest or penalties accrued as of March 30, 2024 and December 30, 2023. The Company and its subsidiaries are subject to United States federal income taxes, as well as income taxes in a number of state jurisdictions. The tax years subsequent to 2019 remain open to examination for U.S. federal income taxes. The majority of state jurisdictions remain open for tax years subsequent to 2019. A few state jurisdictions remain open to examination for tax years subsequent to 2018.

Earnings (Loss) Per Share

Earnings (Loss) Per Share	3 Months Ended
Earnings (Loss) Per Share	Mar. 30, 2024
Earnings Per Share [Abstract]
Earnings (Loss) Per Share	EARNINGS (LOSS) PER SHARE The Company's unvested stock awards that contain non-forfeitable rights to dividends or dividend equivalents, whether paid or unpaid, are considered participating securities and are included in the computation of earnings (loss) per share. Accounting guidance requires additional disclosure of earnings (loss) per share for common stock and unvested share-based payment awards, separately disclosing distributed and undistributed earnings. Undistributed earnings represent earnings that were available for distribution but were not distributed. Common stock and unvested share-based payment awards earn dividends equally. All earnings were undistributed in all periods presented. The following table sets forth the computation of basic and diluted earnings (loss) per share from continuing operations: Three Months Ended March 30, April 1, Basic earnings (loss) per share: Loss from continuing operations $ (2,410) $ (1,551) Less: Allocation of earnings to participating securities — — Loss from continuing operations available to common shareholders - basic $ (2,410) $ (1,551) Basic weighted-average shares outstanding (1) 14,850 14,676 Basic earnings (loss) per share - continuing operations $ (0.16) $ (0.11) Diluted earnings (loss) per share: Loss from continuing operations available to common shareholders - basic $ (2,410) $ (1,551) Add: Undistributed earnings reallocated to unvested shareholders — — Loss from continuing operations available to common shareholders - basic $ (2,410) $ (1,551) Basic weighted-average shares outstanding (1) 14,850 14,676 Effect of dilutive securities: Stock options (2) — — Directors' stock performance units (2) — — Diluted weighted-average shares outstanding (1)(2) 14,850 14,676 Diluted earnings (loss) per share - continuing operations $ (0.16) $ (0.11) (1) Includes Common and Class B Common shares, excluding unvested participating securities of 935 thousand as of March 30, 2024 and 742 thousand as of April 1, 2023. (2) Shares issuable under stock option plans where the exercise price is greater than the average market price of the Company's Common Stock during the relevant period and directors' stock performance units have been excluded to the extent they are anti-dilutive. There were 539 thousand and 130 thousand aggregate shares excluded for the three months ended March 30, 2024 and April 1, 2023, respectively.

Stock-based Compensation Expens

Stock-based Compensation Expense	3 Months Ended
Stock-based Compensation Expense	Mar. 30, 2024
Share-Based Payment Arrangement, Noncash Expense [Abstract]
Stock-based Compensation Expense	STOCK-BASED COMPENSATION EXPENSE The Company recognizes compensation expense relating to share-based payments based on the fair value of the equity instrument issued and records such expense in selling and administrative expenses in the Company's consolidated condensed statements of operations. The Company's stock compensation expense was $156 and $197 for the three months ended March 30, 2024 and April 1, 2023, respectively. On March 12, 2024, the Company issued 411,537 shares of restricted stock to certain key employees. The grant-date fair value of the awards was $251, or $0.61 per share, and is expected to be recognized as stock compensation expense over a weighted-average period of 5.0 years from the date the awards were granted. Each award is subject to a continued service condition. The fair value of each restricted stock awarded was equal to the market value of a share of the Company's Common Stock on the grant date.

Accumulated Other Comprehensive

Accumulated Other Comprehensive Income	3 Months Ended
Accumulated Other Comprehensive Income	Mar. 30, 2024
Other Comprehensive Income (Loss), Net of Tax [Abstract]
Accumulated Other Comprehensive Income	ACCUMULATED OTHER COMPREHENSIVE INCOME Components of accumulated other comprehensive income, net of tax, are as follows: Post-Retirement Liabilities Balance at December 30, 2023 $ 268 Reclassification of net actuarial gain into earnings from postretirement benefit plans (5) Balance at March 30, 2024 $ 263

Commitments and Contingencies

Commitments and Contingencies	3 Months Ended
Commitments and Contingencies	Mar. 30, 2024
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	COMMITMENTS AND CONTINGENCIES Contingencies The Company assesses its exposure related to legal matters, including those pertaining to product liability, safety and health matters and other items that arise in the regular course of its business. If the Company determines that it is probable a loss has been incurred, the amount of the loss, or an amount within the range of loss, that can be reasonably estimated will be recorded. The Company has not identified any legal matters that could have a material adverse effect on its consolidated condensed results of operations, financial position or cash flows. Environmental Remediation The Company accrues for losses associated with environmental remediation obligations when such losses are probable and estimable. Remediation obligations are accrued based on the latest available information and are recorded at undiscounted amounts. The Company regularly monitors the progress of environmental remediation. If studies indicate that the cost of remediation has changed from the previous estimate, an adjustment to the liability would be recorded in the period in which such determination is made (see Note 20). Legal Proceedings The Company has been sued together with 15 other defendants in a civil action filed January 22, 2024, in the Superior Court of Gordon County Georgia. The case is styled: Moss Land Company, LLC and Revocable Living Trust of William Darryl Edwards, by and through William Darryl Edwards, Trustee vs. City of Calhoun et al. Civil Action Number 24CV73929. The plaintiffs are two landowners located in Gordon County Georgia. The relief sought is compensation for alleged damages to the plaintiffs’ real property, an injunction from alleged further damage to their property and abatement of alleged nuisance related to the presence of PFAS and related chemicals on their property. The Plaintiffs allege that such chemicals have been deposited on their property by the City of Calhoun as a byproduct of treating water containing such chemicals used by manufacturing operations in and around Calhoun Georgia. The defendants include the City of Calhoun Georgia, several other carpet manufacturers, and certain manufacturers and sellers of chemicals containing PFAS. No specific amount of damages has been demanded. The Company has denied liability and is vigorously defending the matter. On March 1, 2024, the City of Calhoun Georgia served an answer and crossclaim for Damages and injunctive relief in the pending matter styled: In re: Moss Land Company, LLC and Revocable living Trust of William Darryl Edwards by and through William Darryl Edwards, Trustee v. The Dixie Group, Inc. In the Superior Court of Gordon County Georgia, case Number: 24CV73929. In its Answer and Crossclaim defendant Calhoun sues The Dixie Group, Inc. and other named carpet manufacturing defendants for unspecified monetary damages and other injunctive relief based on injury claimed to have resulted from defendant’s use and disposal of chemical wastewater containing PFAS chemicals. The Company intends to deny liability and defend the matter vigorously.

Other (Income) Expense, Net

Other (Income) Expense, Net	3 Months Ended
Other (Income) Expense, Net	Mar. 30, 2024
Other Income and Expenses [Abstract]
Other (Income) Expense, Net	OTHER (INCOME) EXPENSE, NET Other operating (income) expense, net is summarized as follows: Three Months Ended March 30, April 1, Other operating expense, net: Loss on currency exchanges $ 38 $ 10 Retirement expense 32 74 Lease income, net (22) — Miscellaneous (income) expense 4 (16) Other operating expense, net $ 52 $ 68

Facility Consolidation and Seve

Facility Consolidation and Severance Expenses, Net	3 Months Ended
Facility Consolidation and Severance Expenses, Net	Mar. 30, 2024
Restructuring and Related Activities [Abstract]
Facility Consolidation and Severance Expenses, Net	FACILITY CONSOLIDATION AND SEVERANCE EXPENSES, NET 2022 Consolidation of East Coast Manufacturing Plan During 2022, the Company implemented a plan to consolidate its East Coast manufacturing in order to reduce its manufacturing costs. Under this plan, the Company consolidated its East Coast tufting operations into one plant in North Georgia, relocated the distribution of luxury vinyl flooring from its Saraland, Alabama facility to its Atmore, Alabama facility and identified space in its Saraland, Alabama and Atmore, Alabama facilities as available for lease or sublease. Costs for the plan include machinery and equipment relocation, inventory relocation, staff reductions and unabsorbed fixed costs during conversion of the Atmore facility. Costs related to the facility consolidation plans are summarized as follows: As of March 30, 2024 Accrued Balance at December 30, 2023 2024 Expenses To Date (1) 2024 Cash Payments Accrued Balance at March 30, 2024 Total Costs Incurred To Date Total Expected Costs Consolidation of East Coast Manufacturing Plan $ 36 $ 105 $ 117 $ 24 $ 7,820 $ 8,102 Asset Impairments/Non-Cash Items $ — $ 137 $ — $ — $ 1,854 $ 2,267 Accrued Balance at December 31, 2022 2023 Expenses To Date (1) 2023 Cash Payments Accrued Balance at April 1, 2023 Consolidation of East Coast Manufacturing Plan $ 1,011 $ 1,050 $ 1,558 $ 503 Asset Impairments/Non-Cash Items $ — $ — $ — $ — (1) Costs incurred under these plans are classified as "facility consolidation and severance expenses, net" in the Company's consolidated condensed statements of operations.

Discontinued Operations

Discontinued Operations	3 Months Ended
Discontinued Operations	Mar. 30, 2024
Discontinued Operations and Disposal Groups [Abstract]
Discontinued Operations	DISCONTINUED OPERATIONS The Company has either sold or discontinued certain operations that are accounted for as "Discontinued Operations" under applicable accounting guidance. Discontinued operations are summarized as follows: Three Months Ended March 30, April 1, Loss from discontinued operations: Workers' compensation costs from former textile operations $ (33) $ (19) Environmental remediation costs from former textile operations — (25) Commercial business operations (51) (163) Loss from discontinued operations, before taxes $ (84) $ (207) Income tax benefit — — Loss from discontinued operations, net of tax $ (84) $ (207) Workers' compensation costs from former textile operations Undiscounted reserves are maintained for the self-insured workers' compensation obligations related to the Company's former textile operations. These reserves are administered by a third-party workers' compensation service provider under the supervision of Company personnel. Such reserves are reassessed on a quarterly basis. Pre-tax cost incurred for workers' compensation as a component of discontinued operations primarily represents a change in estimate for each period from unanticipated medical costs associated with the Company's obligations. Environmental remediation costs from former textile operations Reserves for environmental remediation obligations are established on an undiscounted basis. The Company has an accrual for environmental remediation obligations related to discontinued operations of $2,191 as of March 30, 2024 and $2,205 as of December 30, 2023. The liability established represents the Company's best estimate of possible loss and is the reasonable amount to which there is any meaningful degree of certainty given the periods of estimated remediation and the dollars applicable to such remediation for those periods. The actual timeline to remediate, and thus, the ultimate cost to complete such remediation through these remediation efforts, may differ significantly from the Company's estimates. Pre-tax cost for environmental remediation obligations classified as discontinued operations were primarily a result of specific events requiring action and additional expense in each period. Commercial business operations In accordance with the Asset Purchase Agreement dated September 13, 2021, the Company sold assets that included certain inventory, certain items of machinery and equipment used exclusively in the Commercial Business, and related intellectual property. Additionally, the Company agreed not to compete with the specified commercial business and the Atlas\|Masland markets for a period of 5 years following September 13, 2021. The agreement allowed for the Company to sell the commercial inventory retained by the Company after the divestiture. The Company reclassified the following assets and liabilities for discontinued operations in the accompanying consolidated condensed balance sheets: March 30, 2024 December 30, 2023 Current Assets of Discontinued Operations: Receivables, net $ 149 $ 158 Inventories, net 111 107 Current Assets Held for Discontinued Operations $ 260 $ 265 Long Term Assets of Discontinued Operations: Property, plant and equipment, net $ 176 $ 176 Other assets 1,215 1,138 Long Term Assets Held for Discontinued Operations $ 1,391 $ 1,314 Current Liabilities of Discontinued Operations: Accounts payable $ 128 $ 128 Accrued expenses 1,044 1,009 Current Liabilities Held for Discontinued Operations $ 1,172 $ 1,137 Long Term Liabilities of Discontinued Operations: Other long term liabilities $ 3,618 $ 3,536 Long Term Liabilities Held for Discontinued Operations $ 3,618 $ 3,536 For the three months ended March 30, 2024 and April 1, 2023, the Company reclassified the following operations of the Commercial business included in discontinued operations in the accompanying consolidated condensed statements of operations: Three Months Ended March 30, April 1, Net sales $ 11 $ 140 Cost of sales 118 261 Gross profit (107) (121) Selling and administrative expenses (56) 45 Other operating income, net — (3) Loss from discontinued Commercial business operations $ (51) $ (163)

Basis of Presentation (Policies

Basis of Presentation (Policies)	3 Months Ended
Basis of Presentation (Policies)	Mar. 30, 2024
Accounting Policies [Abstract]
Reclassifications	Reclassifications The Company reclassified certain amounts in 2023 in Note 9 Long-Term Debt and Credit Arrangements and Note 10 Leases to conform to the 2024 presentation. In 2023, the Company included its failed sales and leaseback transactions in its lease footnote with a note indicating they were included. In 2024, the Company included these transactions in its debt footnote and reclassified amounts in the comparative 2023 period.
Accounting Standards Yet to Be Adopted	Accounting Standards Yet to Be Adopted In November 2023, the FASB issued ASU 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures , which enhances reporting requirements under Topic 280. The enhanced disclosure requirements include: title and position of the Chief Operating Decision Maker (CODM), significant segment expenses provided to the CODM, extending certain annual disclosures to interim periods, clarifying single reportable segment entities must apply ASC 280 in its entirety, and permitting more than one measure of segment profit or loss to be reported under certain circumstances. This change is effective for fiscal years beginning after December 15, 2023 and interim periods beginning after December 15, 2024. This change will apply retrospectively to all periods presented. The Company does not expect the adoption of this ASU to have a material impact on its consolidated financial statements. In December 2023, the FASB issued ASU 2023-09, Improvements to Income Tax Disclosures (Topic 740) , which establishes new income tax disclosure requirements in addition to modifying and eliminating certain existing requirements. The new guidance requires consistent categorization and greater disaggregation of information in the rate reconciliation, as well as further disaggregation of income taxes paid. This change is effective for annual periods beginning after December 15, 2024. This change will apply on a prospective basis to annual financial statements for periods beginning after the effective date. However, retrospective application in all prior periods presented is permitted. The Company does not expect the adoption of this ASU to have a material impact on its consolidated financial statements.
Revenue Recognition Policy	Revenue Recognition Policy The Company derives its revenues primarily from the sale of floorcovering products and processing services. Revenues are recognized when control of these products or services is transferred to its customers, in an amount that reflects the consideration the Company expects to be entitled to in exchange for those products and services. Sales, value add, and other taxes the Company collects concurrent with revenue-producing activities are excluded from revenue. Shipping and handling fees charged to customers are reported within revenue. When the Company transfers control of its products to the customer prior to the related shipping and handling activities, the Company has adopted a policy of accounting for shipping and handling activities as a fulfillment cost rather than a performance obligation. Incidental items that are immaterial in the context of the contract are recognized as expense. While the Company pays sales commissions to certain personnel, the Company has not capitalized these costs as costs to obtain a contract as the Company has elected to expense costs as incurred when the expected amortization period is one year or less. The Company does not have any significant financing components as payment is received at or shortly after the point of sale. The Company determined revenue recognition through the following steps: • Identification of the contract with a customer • Identification of the performance obligations in the contract • Determination of the transaction price • Allocation of the transaction price to the performance obligations in the contract • Recognition of revenue when, or as, the performance obligation is satisfied

Revenue (Tables)

Revenue (Tables)	3 Months Ended
Revenue (Tables)	Mar. 30, 2024
Revenue from Contract with Customer [Abstract]
Schedule of Disaggregation of Revenue from Contracts with Customers	The following table disaggregates the Company’s revenue by end-user markets for the three month periods ended March 30, 2024 and April 1, 2023: Three Months Ended March 30, April 1, Residential floorcovering products $ 64,326 $ 66,137 Other services 928 947 Total net sales $ 65,254 $ 67,084
Schedule of Contract Balances	The activity in the advanced deposits for the three month periods ended March 30, 2024 and April 1, 2023 is as follows: Three Months Ended March 30, April 1, Beginning contract liability $ 966 $ 1,055 Revenue recognized from contract liabilities included in the beginning balance (711) (753) Increases due to cash received, net of amounts recognized in revenue during the period 1,112 681 Ending contract liability $ 1,367 $ 983

Receivables, Net (Tables)

Receivables, Net (Tables)	3 Months Ended
Receivables, Net (Tables)	Mar. 30, 2024
Receivables [Abstract]
Schedule of Accounts, Notes, Loans and Financing Receivable	Receivables are summarized as follows: March 30, December 30, Customers, trade $ 27,942 $ 22,461 Other receivables 757 1,665 Gross receivables 28,699 24,126 Less: allowance for expected credit losses (1) (474) (440) Receivables, net $ 28,225 $ 23,686 (1) The Company recognized an expense to the provision for expected credit losses of $88 and recognized write-offs, net of recoveries of $54 for the three months ended March 30, 2024. The Company recognized a credit to the provision for expected credit losses of $(66) and recognized write-offs, net of recoveries of $28 for the three months ended April 1, 2023.

Inventories, Net (Tables)

Inventories, Net (Tables)	3 Months Ended
Inventories, Net (Tables)	Mar. 30, 2024
Inventory Disclosure [Abstract]
Schedule of Inventory	Inventories are summarized as follows: March 30, December 30, Raw materials $ 24,082 $ 24,368 Work-in-process 11,710 12,275 Finished goods 61,114 60,553 Supplies and other 106 112 LIFO reserve (21,971) (21,097) Inventories, net $ 75,041 $ 76,211

Property, Plant and Equipment_2

Property, Plant and Equipment, Net (Tables)	3 Months Ended
Property, Plant and Equipment, Net (Tables)	Mar. 30, 2024
Property, Plant and Equipment [Abstract]
Schedule of Property, Plant and Equipment	Property, plant and equipment consists of the following: March 30, December 30, Land and improvements $ 3,402 $ 3,402 Buildings and improvements 41,510 41,484 Machinery and equipment 163,456 155,312 Assets under construction 172 574 208,540 200,772 Accumulated depreciation (170,880) (169,404) Property, plant and equipment, net $ 37,660 $ 31,368

Accrued Expenses (Tables)

Accrued Expenses (Tables)	3 Months Ended
Accrued Expenses (Tables)	Mar. 30, 2024
Payables and Accruals [Abstract]
Schedule of Accrued Liabilities	Accrued expenses are summarized as follows: March 30, December 30, Compensation and benefits $ 5,148 $ 5,720 Provision for customer rebates, claims and allowances 5,363 6,199 Advanced customer deposits 1,367 966 Outstanding checks in excess of cash 2,506 444 Other 3,054 3,269 Accrued expenses $ 17,438 $ 16,598

Product Warranty Reserves (Tabl

Product Warranty Reserves (Tables)	3 Months Ended
Product Warranty Reserves (Tables)	Mar. 30, 2024
Product Warranties Disclosures [Abstract]
Schedule of Product Warranty Liability	The following is a summary of the Company's product warranty activity for continuing operations: Three Months Ended March 30, April 1, Product warranty reserve at beginning of period $ 735 $ 942 Warranty liabilities accrued 157 189 Warranty liabilities settled (191) (227) Product warranty reserve at end of period $ 701 $ 904

Long-Term Debt and Credit Arr_2

Long-Term Debt and Credit Arrangements (Tables)	3 Months Ended
Long-Term Debt and Credit Arrangements (Tables)	Mar. 30, 2024
Debt Disclosure [Abstract]
Schedule of Long-term Debt Instruments	Long-term debt consists of the following: March 30, December 30, Revolving credit facility $ 50,680 $ 47,619 Term loans 23,366 23,875 Notes payable - other 11,598 12,300 Finance lease obligations 122 131 Deferred financing costs, net (1,362) (1,405) Total debt 84,404 82,520 Less: current portion of long-term debt 3,794 4,230 Long-term debt $ 80,610 $ 78,290

Leases (Tables)

Leases (Tables)	3 Months Ended
Leases (Tables)	Mar. 30, 2024
Leases [Abstract]
Schedule of Lessee Schedule Of Balance Sheet Information For Operating And Financing Leases	Balance sheet information related to right-of-use assets and liabilities is as follows: Balance Sheet Location March 30, December 30, 2023 Operating Leases: Operating lease right-of-use assets Operating lease right-of-use assets $ 28,187 $ 28,962 Current portion of operating lease liabilities Current portion of operating lease liabilities $ 3,713 $ 3,654 Noncurrent portion of operating lease liabilities Operating lease liabilities 25,081 25,907 Total operating lease liabilities $ 28,794 $ 29,561 Finance Leases: Finance lease right-of-use assets Property, plant, and equipment, net $ 135 $ 138 Current portion of finance lease liabilities Current portion of long-term debt $ 26 $ 29 Noncurrent portion of finance lease liabilities Long-term debt 96 102 Total financing lease liabilities $ 122 $ 131
Schedule of Lease, Cost	Lease cost recognized in the consolidated condensed financial statements is summarized as follows: Three Months Ended March 30, April 1, Operating lease cost $ 1,494 $ 1,047 Finance lease cost: Amortization of lease assets $ 4 $ 43 Interest on lease liabilities 8 4 Total finance lease costs $ 12 $ 47
Schedule of Lessee's Schedule Of Balance Sheet Information For Operating And Financing Leases	Other supplemental information related to leases is summarized as follows: March 30, April 1, Weighted average remaining lease term (in years): Operating leases 6.99 6.41 Finance leases 4.35 0.55 Weighted average discount rate: Operating leases 6.80 % 6.40 % Finance leases 6.67 % 6.19 % Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases $ 1,485 $ 1,028 Operating cash flows from finance leases 2 4 Financing cash flows from finance leases 9 81
Schedule of Lessee, Operating Lease, Liability, Maturity	The following table summarizes the Company's future minimum lease payments under non-cancellable contractual obligations for operating and financing liabilities as of March 30, 2024: Fiscal Year Operating Leases Finance Leases 2024 $ 4,253 $ 26 2025 5,418 31 2026 5,133 31 2027 5,303 34 2028 5,330 19 Thereafter 11,348 — Total future minimum lease payments (undiscounted) 36,785 141 Less: Present value discount 7,991 19 Total lease liability $ 28,794 $ 122
Schedule of Finance Lease, Liability, Fiscal Year Maturity	The following table summarizes the Company's future minimum lease payments under non-cancellable contractual obligations for operating and financing liabilities as of March 30, 2024: Fiscal Year Operating Leases Finance Leases 2024 $ 4,253 $ 26 2025 5,418 31 2026 5,133 31 2027 5,303 34 2028 5,330 19 Thereafter 11,348 — Total future minimum lease payments (undiscounted) 36,785 141 Less: Present value discount 7,991 19 Total lease liability $ 28,794 $ 122
Schedule of Operating Lease, Lease Income	Lease income and sublease income related to fixed lease payments recognized in the consolidated condensed financial statements is summarized as follows: Three Months Ended March 30, April 1, Operating lease income $ 375 $ —
Schedule of Lessor, Operating Lease, Payment to be Received, Maturity	The following table summarizes the Company's undiscounted lease payments to be received under operating leases including amounts to be paid by the Company to the head lessor for the next five years and thereafter as of March 30, 2024: Fiscal Year Gross Lease Payments Payments to Head Lessor Net Lease Payments 2024 $ 935 $ 188 $ 747 2025 1,253 253 1,000 2026 1,278 256 1,022 2027 1,303 259 1,044 2028 766 163 603 Thereafter — — — Total $ 5,535 $ 1,119 $ 4,416

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	3 Months Ended
Fair Value Measurements (Tables)	Mar. 30, 2024
Fair Value Disclosures [Abstract]
Schedule of Fair Value, by Balance Sheet Grouping	The carrying amounts and estimated fair values of the Company's financial instruments are summarized as follows: March 30, December 30, Carrying Fair Carrying Fair Amount Value Amount Value Financial assets: Cash and cash equivalents $ 55 $ 55 $ 79 $ 79 Financial liabilities: Long-term debt, including current portion $ 84,282 $ 81,762 $ 82,389 $ 79,225 Finance leases, including current portion 122 121 131 130

Earnings (Loss) Per Share (Tabl

Earnings (Loss) Per Share (Tables)	3 Months Ended
Earnings (Loss) Per Share (Tables)	Mar. 30, 2024
Earnings Per Share [Abstract]
Schedule of Earnings Per Share Reconciliation	The following table sets forth the computation of basic and diluted earnings (loss) per share from continuing operations: Three Months Ended March 30, April 1, Basic earnings (loss) per share: Loss from continuing operations $ (2,410) $ (1,551) Less: Allocation of earnings to participating securities — — Loss from continuing operations available to common shareholders - basic $ (2,410) $ (1,551) Basic weighted-average shares outstanding (1) 14,850 14,676 Basic earnings (loss) per share - continuing operations $ (0.16) $ (0.11) Diluted earnings (loss) per share: Loss from continuing operations available to common shareholders - basic $ (2,410) $ (1,551) Add: Undistributed earnings reallocated to unvested shareholders — — Loss from continuing operations available to common shareholders - basic $ (2,410) $ (1,551) Basic weighted-average shares outstanding (1) 14,850 14,676 Effect of dilutive securities: Stock options (2) — — Directors' stock performance units (2) — — Diluted weighted-average shares outstanding (1)(2) 14,850 14,676 Diluted earnings (loss) per share - continuing operations $ (0.16) $ (0.11) (1) Includes Common and Class B Common shares, excluding unvested participating securities of 935 thousand as of March 30, 2024 and 742 thousand as of April 1, 2023. (2) Shares issuable under stock option plans where the exercise price is greater than the average market price of the Company's Common Stock during the relevant period and directors' stock performance units have been excluded to the extent they are anti-dilutive. There were 539 thousand and 130 thousand aggregate shares excluded for the three months ended March 30, 2024 and April 1, 2023, respectively.

Accumulated Other Comprehensi_2

Accumulated Other Comprehensive Income (Tables)	3 Months Ended
Accumulated Other Comprehensive Income (Tables)	Mar. 30, 2024
Other Comprehensive Income (Loss), Net of Tax [Abstract]
Schedule of Accumulated Other Comprehensive Income	Components of accumulated other comprehensive income, net of tax, are as follows: Post-Retirement Liabilities Balance at December 30, 2023 $ 268 Reclassification of net actuarial gain into earnings from postretirement benefit plans (5) Balance at March 30, 2024 $ 263

Other (Income) Expense, Net (Ta

Other (Income) Expense, Net (Tables)	3 Months Ended
Other (Income) Expense, Net (Tables)	Mar. 30, 2024
Other Income and Expenses [Abstract]
Schedule of Other Operating (Income) Expense, Net	Other operating (income) expense, net is summarized as follows: Three Months Ended March 30, April 1, Other operating expense, net: Loss on currency exchanges $ 38 $ 10 Retirement expense 32 74 Lease income, net (22) — Miscellaneous (income) expense 4 (16) Other operating expense, net $ 52 $ 68

Facility Consolidation and Se_2

Facility Consolidation and Severance Expenses, Net (Tables)	3 Months Ended
Facility Consolidation and Severance Expenses, Net (Tables)	Mar. 30, 2024
Restructuring and Related Activities [Abstract]
Schedule of Restructuring and Related Costs	Costs related to the facility consolidation plans are summarized as follows: As of March 30, 2024 Accrued Balance at December 30, 2023 2024 Expenses To Date (1) 2024 Cash Payments Accrued Balance at March 30, 2024 Total Costs Incurred To Date Total Expected Costs Consolidation of East Coast Manufacturing Plan $ 36 $ 105 $ 117 $ 24 $ 7,820 $ 8,102 Asset Impairments/Non-Cash Items $ — $ 137 $ — $ — $ 1,854 $ 2,267 Accrued Balance at December 31, 2022 2023 Expenses To Date (1) 2023 Cash Payments Accrued Balance at April 1, 2023 Consolidation of East Coast Manufacturing Plan $ 1,011 $ 1,050 $ 1,558 $ 503 Asset Impairments/Non-Cash Items $ — $ — $ — $ — (1) Costs incurred under these plans are classified as "facility consolidation and severance expenses, net" in the Company's consolidated condensed statements of operations.

Discontinued Operations (Tables

Discontinued Operations (Tables)	3 Months Ended
Discontinued Operations (Tables)	Mar. 30, 2024
Discontinued Operations and Disposal Groups [Abstract]
Schedule of Disposal Groups, Including Discontinued Operations, Income Statement, Balance Sheet and Additional Disclosures	The Company has either sold or discontinued certain operations that are accounted for as "Discontinued Operations" under applicable accounting guidance. Discontinued operations are summarized as follows: Three Months Ended March 30, April 1, Loss from discontinued operations: Workers' compensation costs from former textile operations $ (33) $ (19) Environmental remediation costs from former textile operations — (25) Commercial business operations (51) (163) Loss from discontinued operations, before taxes $ (84) $ (207) Income tax benefit — — Loss from discontinued operations, net of tax $ (84) $ (207)
Schedule of Discontinued Operations, Balance Sheet	The Company reclassified the following assets and liabilities for discontinued operations in the accompanying consolidated condensed balance sheets: March 30, 2024 December 30, 2023 Current Assets of Discontinued Operations: Receivables, net $ 149 $ 158 Inventories, net 111 107 Current Assets Held for Discontinued Operations $ 260 $ 265 Long Term Assets of Discontinued Operations: Property, plant and equipment, net $ 176 $ 176 Other assets 1,215 1,138 Long Term Assets Held for Discontinued Operations $ 1,391 $ 1,314 Current Liabilities of Discontinued Operations: Accounts payable $ 128 $ 128 Accrued expenses 1,044 1,009 Current Liabilities Held for Discontinued Operations $ 1,172 $ 1,137 Long Term Liabilities of Discontinued Operations: Other long term liabilities $ 3,618 $ 3,536 Long Term Liabilities Held for Discontinued Operations $ 3,618 $ 3,536
Schedule of Discontinued Operations, Income Statement	For the three months ended March 30, 2024 and April 1, 2023, the Company reclassified the following operations of the Commercial business included in discontinued operations in the accompanying consolidated condensed statements of operations: Three Months Ended March 30, April 1, Net sales $ 11 $ 140 Cost of sales 118 261 Gross profit (107) (121) Selling and administrative expenses (56) 45 Other operating income, net — (3) Loss from discontinued Commercial business operations $ (51) $ (163)

Basis of Presentation (Details)

Basis of Presentation (Details)	3 Months Ended
Basis of Presentation (Details)	Mar. 30, 2024 segment
Accounting Policies [Abstract]
Number of reportable segments	1

Revenue (Disaggregation of Reve

Revenue (Disaggregation of Revenue) (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 30, 2024	Apr. 01, 2023
Disaggregation of Revenue [Line Items]
Total net sales	$ 65,254	$ 67,084
Residential floorcovering products
Disaggregation of Revenue [Line Items]
Total net sales	64,326	66,137
Other services
Disaggregation of Revenue [Line Items]
Total net sales	$ 928	$ 947

Revenue (Contract Balances) (De

Revenue (Contract Balances) (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 30, 2024	Apr. 01, 2023
Contract With Customer, Change In Liability [Roll Forward]
Beginning contract liability	$ 966	$ 1,055
Revenue recognized from contract liabilities included in the beginning balance	(711)	(753)
Increases due to cash received, net of amounts recognized in revenue during the period	1,112	681
Ending contract liability	$ 1,367	$ 983

Revenue (Narrative) (Details)

Revenue (Narrative) (Details)	3 Months Ended
Revenue (Narrative) (Details)	Mar. 30, 2024
Revenue from Contract with Customer [Abstract]
Product warranty period	2 years

Receivables, Net (Details)

Receivables, Net (Details) - USD ($) $ in Thousands	3 Months Ended
Receivables, Net (Details) - USD ($) $ in Thousands	Mar. 30, 2024	Apr. 01, 2023	Dec. 30, 2023
Receivables [Abstract]
Customers, trade	$ 27,942		$ 22,461
Other receivables	757		1,665
Gross receivables	28,699		24,126
Less: allowance for expected credit losses	(474)		(440)
Receivables, net	28,225		$ 23,686
Expense (credit) for expected credit losses	88	$ (66)
Allowance for loan and lease loss, recovery of bad debts	$ 54	$ 28

Inventories, Net (Details)

Inventories, Net (Details) - USD ($) $ in Thousands	Mar. 30, 2024	Dec. 30, 2023
Inventory Disclosure [Abstract]
Raw materials	$ 24,082	$ 24,368
Work-in-process	11,710	12,275
Finished goods	61,114	60,553
Supplies and other	106	112
LIFO reserve	(21,971)	(21,097)
Inventories, net	$ 75,041	$ 76,211

Property, Plant and Equipment_3

Property, Plant and Equipment, Net (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 30, 2024	Apr. 01, 2023	Dec. 30, 2023
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 208,540		$ 200,772
Accumulated depreciation	(170,880)		(169,404)
Property, plant and equipment, net	37,660		31,368
Depreciation	1,476	$ 1,557
Land and improvements
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	3,402		3,402
Buildings and improvements
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	41,510		41,484
Machinery and equipment
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	163,456		155,312
Assets under construction
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 172		$ 574

Accrued Expenses (Details)

Accrued Expenses (Details) - USD ($) $ in Thousands	Mar. 30, 2024	Dec. 30, 2023	Apr. 01, 2023	Dec. 31, 2022
Payables and Accruals [Abstract]
Compensation and benefits	$ 5,148	$ 5,720
Provision for customer rebates, claims and allowances	5,363	6,199
Advanced customer deposits	1,367	966	$ 983	$ 1,055
Outstanding checks in excess of cash	2,506	444
Other	3,054	3,269
Accrued expenses	$ 17,438	$ 16,598

Product Warranty Reserves (Deta

Product Warranty Reserves (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 30, 2024	Apr. 01, 2023
Movement in Standard Product Warranty Accrual [Roll Forward]
Product warranty reserve at beginning of period	$ 735	$ 942
Warranty liabilities accrued	157	189
Warranty liabilities settled	(191)	(227)
Product warranty reserve at end of period	$ 701	$ 904

Long-Term Debt and Credit Arr_3

Long-Term Debt and Credit Arrangements (Long-term Debt) (Details) - USD ($) $ in Thousands	Mar. 30, 2024	Dec. 30, 2023
Debt Disclosure [Abstract]
Revolving credit facility	$ 50,680	$ 47,619
Term loans	23,366	23,875
Notes payable - other	11,598	12,300
Finance lease obligations	122	131
Deferred financing costs, net	(1,362)	(1,405)
Total debt	84,404	82,520
Less: current portion of long-term debt	3,794	4,230
Long-term debt	$ 80,610	$ 78,290

Long-Term Debt and Credit Arr_4

Long-Term Debt and Credit Arrangements (Revolving Credit Facility) (Details) - Amended Revolving Credit Facility		3 Months Ended
	Oct. 30, 2020 USD ($)	Mar. 30, 2024 USD ($)	Dec. 30, 2023
Debt Disclosure [Line Items]
Maximum borrowing capacity	$ 75,000,000
Basis spread on variable rate	0.75%
Minimum fixed charge coverage ratio	1.10	1.10
Basis spread on variable rate at end of period		1.50%
Commitment fee percentage		0.25%
Debt, weighted average interest rate		8.08%	8.15%
Financial covenants (less than)		$ 8,831,000
Total loan availability		$ 75,000
Covenant period		30 days
Remaining borrowing capacity		$ 14,998,000
Minimum
Debt Disclosure [Line Items]
Borrowing capacity for covenant applicability (in percent)		12.50%
Minimum \| SOFR
Debt Disclosure [Line Items]
Basis spread on variable rate	1.50%
Minimum \| Daily SOFR
Debt Disclosure [Line Items]
Basis spread on variable rate	0.50%
Maximum
Debt Disclosure [Line Items]
Basis spread on variable rate	0.50%
Borrowing capacity for covenant applicability (in percent)		12.50%
Maximum \| SOFR
Debt Disclosure [Line Items]
Basis spread on variable rate	2%
Maximum \| Daily SOFR
Debt Disclosure [Line Items]
Basis spread on variable rate	1%
SOFR
Debt Disclosure [Line Items]
Basis spread on variable rate	0.10%
Basis spread on variable rate at end of period		2.50%

Long-Term Debt and Credit Arr_5

Long-Term Debt and Credit Arrangements (Term Loans) (Details) - USD ($) $ in Thousands	Oct. 29, 2020	Oct. 28, 2020
AmeriState Bank
Debt Disclosure [Line Items]
Secured debt other term loans		$ 10,000
Long-term debt, term		25 years
Debt instrument, interest rate, stated percentage		5%
Interest rate for first five years (in percent)		4%
Interest rate, period		5 years
Interest rate after five years (in percent)		3.50%
Greater Nevada Credit Union
Debt Disclosure [Line Items]
Secured debt other term loans	$ 15,000
Long-term debt, term	10 years
Debt instrument, interest rate, stated percentage	5%
Interest rate for first five years (in percent)	4%
Interest rate, period	5 years
Interest rate after five years (in percent)	3.50%
Interest only term	3 years
Principal and interest term	7 years

Long-Term Debt and Credit Arr_6

Long-Term Debt and Credit Arrangements (Notes Payable - Other) (Details) $ in Thousands	Jan. 14, 2019 USD ($) a option	Mar. 30, 2024 USD ($)	Sep. 15, 2023
Debt Instrument [Line Items]
2025		$ 31
Finance Lease - Saraland Building
Debt Instrument [Line Items]
Area of land \| a	17.12
Lessee - finance lease, selling price of building	$ 11,500
Lessee, finance lease, term of contract	20 years
2025	$ 977
Rent escalation	1.25%
Options to renew term \| option	2
Lessor, direct financing lease, renewal term	10 years
Imputed interest rate	0.0707
Lessee, finance lease, remaining lease term	20 years
Equipment Note Payable
Debt Instrument [Line Items]
Debt instrument, interest rate, stated percentage			7.84%
Equipment Note Payable \| Maximum
Debt Instrument [Line Items]
Long-term debt, term		1 year
Debt instrument, interest rate, stated percentage		6.50%
Equipment Note Payable \| Minimum
Debt Instrument [Line Items]
Debt instrument, interest rate, stated percentage		6.34%

Leases (Balance Sheet Informati

Leases (Balance Sheet Information Related to Leases) (Details) - USD ($) $ in Thousands	Mar. 30, 2024	Dec. 30, 2023
Leases [Abstract]
Operating lease right-of-use assets	$ 28,187	$ 28,962
Current portion of operating lease liabilities	3,713	3,654
Noncurrent portion of operating lease liabilities	25,081	25,907
Total operating lease liabilities	28,794	29,561
Finance lease right-of-use assets	135	138
Current portion of finance lease liabilities	26	29
Noncurrent portion of finance lease liabilities	96	102
Total lease liability	$ 122	$ 131
Finance Lease, Right-of-Use Asset, Statement of Financial Position [Extensible Enumeration]	PROPERTY, PLANT AND EQUIPMENT, NET	PROPERTY, PLANT AND EQUIPMENT, NET
Finance Lease, Liability, Current, Statement of Financial Position [Extensible Enumeration]	Current portion of long-term debt	Current portion of long-term debt
Finance Lease, Liability, Noncurrent, Statement of Financial Position [Extensible Enumeration]	LONG-TERM DEBT, NET	LONG-TERM DEBT, NET

Leases (Components of Lease Exp

Leases (Components of Lease Expense) (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 30, 2024	Apr. 01, 2023
Leases [Abstract]
Operating lease cost	$ 1,494	$ 1,047
Amortization of lease assets	4	43
Interest on lease liabilities	8	4
Total finance lease costs	$ 12	$ 47

Leases (Supplemental Lease Info

Leases (Supplemental Lease Information) (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 30, 2024	Apr. 01, 2023
Leases [Abstract]
Operating leases, weighted average remaining lease term	6 years 11 months 26 days	6 years 4 months 28 days
Finance leases, weighted average remaining lease term	4 years 4 months 6 days	6 months 18 days
Operating leases, weighted average discount rate, percent	6.80%	6.40%
Finance leases, weighted average discount rate, percent	6.67%	6.19%
Operating cash flows from operating leases	$ 1,485	$ 1,028
Operating cash flows from financing leases	2	4
Financing cash flows from financing leases	$ 9	$ 81

Leases (Contractual Obligations

Leases (Contractual Obligations for Operating and Financing Liabilities) (Details) - USD ($) $ in Thousands	Mar. 30, 2024	Dec. 30, 2023
Operating Leases
2024	$ 4,253
2025	5,418
2026	5,133
2027	5,303
2028	5,330
Thereafter	11,348
Total future minimum lease payments (undiscounted)	36,785
Less: Present value discount	7,991
Total operating lease liabilities	28,794	$ 29,561
Finance Leases
2024	26
2025	31
2026	31
2027	34
2028	19
Thereafter	0
Total future minimum lease payments (undiscounted)	141
Less: Present value discount	19
Total lease liability	$ 122	$ 131

Leases (Leases as Lessor) (Deta

Leases (Leases as Lessor) (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 30, 2024	Apr. 01, 2023
Leases [Abstract]
Operating lease income	$ 375	$ 0

Leases (Lease Payments to be Re

Leases (Lease Payments to be Received Under Operating Leases) (Details) $ in Thousands	Mar. 30, 2024 USD ($)
Gross Lease Payments
2024	$ 935
2025	1,253
2026	1,278
2027	1,303
2028	766
Thereafter	0
Total	5,535
Payments to Head Lessor
2024	188
2025	253
2026	256
2027	259
2028	163
Thereafter	0
Total	1,119
Net Lease Payments
2024	747
2025	1,000
2026	1,022
2027	1,044
2028	603
Thereafter	0
Total	$ 4,416

Fair Value Measurements (Detail

Fair Value Measurements (Details) - USD ($) $ in Thousands	Mar. 30, 2024	Dec. 30, 2023
Financial liabilities:
Finance leases, including current portion	$ 122	$ 131
Carrying Amount
Financial assets:
Cash and cash equivalents	55	79
Financial liabilities:
Long-term debt, including current portion	84,282	82,389
Finance leases, including current portion	122	131
Fair Value
Financial assets:
Cash and cash equivalents	55	79
Financial liabilities:
Long-term debt, including current portion	81,762	79,225
Finance leases, including current portion	$ 121	$ 130

Employee Benefit Plans (Defined

Employee Benefit Plans (Defined Contribution Plans) (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 30, 2024	Apr. 01, 2023
Non-Collective-Bargaining Plan
Defined Contribution Plans [Line Items]
Percentage of employees covered	98%
Employer matching contribution, percentage	1%
Employer matching contribution, discretionary percentage	2%
Maximum annual contribution per employee, percentage	3%
Cost recognized	$ 96
Reversal of cost recognized		$ 88
Collective-Bargaining Plan
Defined Contribution Plans [Line Items]
Percentage of employees covered	2%
Maximum annual contribution per employee, percentage	2.75%
Cost recognized	$ 1	$ 4

Employee Benefit Plans (Non-qua

Employee Benefit Plans (Non-qualified Retirement Savings Plan) (Details) - USD ($) $ in Thousands	Mar. 30, 2024	Dec. 30, 2023
Defined Benefit Plans and Other Postretirement Benefit Plans Disclosures [Abstract]
Liability to participants	$ 15,174	$ 14,289
Cash surrender value of life insurance	$ 15,498	$ 14,836

Employee Benefit Plans (Multi-E

Employee Benefit Plans (Multi-Employer Pension Plan) (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 30, 2024	Apr. 01, 2023
Defined Benefit Plans and Other Postretirement Benefit Plans Disclosures [Abstract]
Multiemployer plan, employer contribution, cost	$ 7	$ 3

Income Taxes (Details)

Income Taxes (Details) - USD ($) $ in Thousands	3 Months Ended
Income Taxes (Details) - USD ($) $ in Thousands	Mar. 30, 2024	Apr. 01, 2023	Dec. 30, 2023
Income Tax Disclosure [Abstract]
Effective income tax (benefit) rate	0.67%	0.85%
Net deferred tax liability	$ 91		$ 91
Unrecognized tax benefits	562		555
Income tax penalties and interest accrued	$ 0		$ 0

Earnings (Loss) Per Share (Deta

Earnings (Loss) Per Share (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended
	Mar. 30, 2024	Apr. 01, 2023
Basic earnings (loss) per share:
Loss from continuing operations	$ (2,410)	$ (1,551)
Less: Allocation of earnings to participating securities	0	0
Loss from continuing operations available to common shareholders - basic	$ (2,410)	$ (1,551)
Basic weighted-average shares outstanding (in shares)	14,850	14,676
Basic earnings (loss) per share - continuing operations (in dollars per share)	$ (0.16)	$ (0.11)
Diluted earnings (loss) per share:
Loss from continuing operations available to common shareholders - basic	$ (2,410)	$ (1,551)
Add: Undistributed earnings reallocated to unvested shareholders	0	0
Loss from continuing operations available to common shareholders - basic	$ (2,410)	$ (1,551)
Basic shares outstanding (in shares)	14,850	14,676
Effect of dilutive securities:
Stock options (in shares)	0	0
Directors' stock performance units (in shares)	0	0
Diluted weighted-average shares outstanding	14,850	14,676
Diluted earnings (loss) per share - continuing operations (in dollars per share)	$ (0.16)	$ (0.11)
Common shares, excluding unvested participating securities	935	742
Antidilutive securities excluded from computation of earnings per share, (in shares)	539	130

Stock-based Compensation Expe_2

Stock-based Compensation Expense (Narrative) (Details) - USD ($) $ / shares in Units, $ in Thousands		3 Months Ended
	Mar. 12, 2024	Mar. 30, 2024	Apr. 01, 2023
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based payment arrangement, expense		$ 156	$ 197
Restricted Stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Restricted stock granted (in shares)	411,537
Fair value of restricted stock	$ 251
Weighted average value of restricted stock (in dollars per shares)	$ 0.61
Period for recognition	5 years

Accumulated Other Comprehensi_3

Accumulated Other Comprehensive Income (Details) - Post-Retirement Liabilities $ in Thousands	3 Months Ended
	Mar. 30, 2024 USD ($)
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Balance, beginning	$ 268
Reclassification of net actuarial gain into earnings from postretirement benefit plans	(5)
Balance, ending	$ 263

Commitments and Contingencies (

Commitments and Contingencies (Details)	Jan. 22, 2024 defendant
Commitments and Contingencies Disclosure [Abstract]
Number of defendants	15

Other (Income) Expense, Net (De

Other (Income) Expense, Net (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 30, 2024	Apr. 01, 2023
Other Income and Expenses [Abstract]
Loss on currency exchanges	$ 38	$ 10
Retirement expense	32	74
Lease income, net	(22)	0
Miscellaneous (income) expense	4	(16)
Other operating expense, net	$ 52	$ 68

Facility Consolidation and Se_3

Facility Consolidation and Severance Expenses, Net (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 30, 2024	Apr. 01, 2023
Consolidation of East Coast Manufacturing Plan
Restructuring Reserve [Roll Forward]
Accrued, beginning balance	$ 36	$ 1,011
2022 Expenses to date	105	1,050
2024 Cash Payments	117	1,558
Accrued, ending balance	24	503
Total Costs Incurred To Date	7,820
Total Expected Costs	8,102
Asset Impairments/Non-Cash Items
Restructuring Reserve [Roll Forward]
Accrued, beginning balance	0	0
2022 Expenses to date	137	0
2024 Cash Payments	0	0
Accrued, ending balance	0	$ 0
Total Costs Incurred To Date	1,854
Total Expected Costs	$ 2,267

Discontinued Operations (Income

Discontinued Operations (Income (loss) From Discontinued Operations) (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 30, 2024	Apr. 01, 2023
Loss from discontinued operations:
Loss from discontinued operations, net of tax	$ (84)	$ (207)
Previously Discontinued Operations \| Discontinued Operations, Held-for-sale or Disposed of by Sale
Loss from discontinued operations:
Workers' compensation costs from former textile operations	(33)	(19)
Environmental remediation costs from former textile operations	0	(25)
Commercial business operations	(51)	(163)
Loss from discontinued operations, before taxes	(84)	(207)
Income tax benefit	0	0
Loss from discontinued operations, net of tax	$ (84)	$ (207)

Discontinued Operations (Narrat

Discontinued Operations (Narrative) (Details) - USD ($) $ in Thousands	Sep. 13, 2021	Mar. 30, 2024	Dec. 30, 2023
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Accrual for environmental loss contingencies		$ 2,191	$ 2,205
Discontinued Operations, Disposed of by Sale \| Commercial Divestiture
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Discontinued operations, noncompete, term	5 years

Discontinued Operations (Balanc

Discontinued Operations (Balance Sheet) (Details) - USD ($) $ in Thousands	Mar. 30, 2024	Dec. 30, 2023
Current Assets of Discontinued Operations:
Current Assets Held for Discontinued Operations	$ 260	$ 265
Long Term Assets of Discontinued Operations:
Long Term Assets Held for Discontinued Operations	1,391	1,314
Current Liabilities of Discontinued Operations:
Current Liabilities Held for Discontinued Operations	1,172	1,137
Long Term Liabilities of Discontinued Operations:
Long Term Liabilities Held for Discontinued Operations	3,618	3,536
Discontinued Operations, Disposed of by Sale \| Commercial Divestiture
Current Assets of Discontinued Operations:
Receivables, net	149	158
Inventories, net	111	107
Current Assets Held for Discontinued Operations	260	265
Long Term Assets of Discontinued Operations:
Property, plant and equipment, net	176	176
Other assets	1,215	1,138
Long Term Assets Held for Discontinued Operations	1,391	1,314
Current Liabilities of Discontinued Operations:
Accounts payable	128	128
Accrued expenses	1,044	1,009
Current Liabilities Held for Discontinued Operations	1,172	1,137
Long Term Liabilities of Discontinued Operations:
Other long term liabilities	3,618	3,536
Long Term Liabilities Held for Discontinued Operations	$ 3,618	$ 3,536

Discontinued Operations (Statem

Discontinued Operations (Statement of Operations) (Details) - Discontinued Operations, Disposed of by Sale - Commercial Divestiture - USD ($) $ in Thousands	3 Months Ended
	Mar. 30, 2024	Apr. 01, 2023
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Net sales	$ 11	$ 140
Cost of sales	118	261
Gross profit	(107)	(121)
Selling and administrative expenses	(56)	45
Other operating income, net	0	(3)
Loss from discontinued Commercial business operations	$ (51)	$ (163)