Document and Entity Information	6 Months Ended
Document and Entity Information	Jul. 04, 2015	Jul. 22, 2015
Document And Entity Information [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Jul. 04, 2015
Document Fiscal Year Focus	2015
Document Fiscal Period Focus	Q2
Trading Symbol	DCO
Entity Registrant Name	DUCOMMUN INC /DE/
Entity Central Index Key	0000030305
Current Fiscal Year End Date	--12-31
Entity Filer Category	Accelerated Filer
Entity Common Stock, Shares Outstanding		11,082,600

Condensed Consolidated Balance Sheets (Unaudited) (USD $) In Thousands, unless otherwise specified	Jul. 04, 2015	Dec. 31, 2014	Jun. 28, 2014	Dec. 31, 2013
Current Assets
Cash and cash equivalents	$ 26,842	$ 45,627	$ 43,751	$ 48,814
Accounts receivable, net of allowance for doubtful accounts of $223 and $252 at July 4, 2015 and December 31, 2014, respectively	91,194	91,060	105,209
Inventories	138,014	142,842	142,201
Production cost of contracts	9,772	11,727	11,023
Deferred income taxes	12,371	13,783	12,929
Other current assets	16,835	23,702	21,600
Total Current Assets	295,028	328,741	336,713
Property and equipment, net of accumulated depreciation of $133,679 and $128,457 at July 4, 2015 and December 31, 2014, respectively	99,347	99,068	94,070
Goodwill	157,569	157,569	157,569
Intangibles, net	150,088	155,104	160,285
Other assets	7,938	7,117	8,660
Total Assets	709,970	747,599	757,297
Current Liabilities
Current portion of long-term debt	27	26	26	26
Accounts payable	55,313	58,979	53,749
Accrued liabilities	41,901	52,066	51,562
Total Current Liabilities	97,241	111,071	105,337
Long-term debt, less current portion	265,012	290,026	317,664	290,026
Deferred income taxes	69,613	69,448	69,247
Other long-term liabilities	19,583	20,484	17,156
Total Liabilities	451,449	491,029	509,404
Commitments and contingencies (Notes 9, 11)
Shareholders’ Equity
Common stock - $0.01 par value; 35,000,000 shares authorized; 11,082,460 and 10,952,268 issued at July 4, 2015 and December 31, 2014, respectively	111	110	109
Additional paid-in capital	74,069	72,206	68,704
Retained earnings	190,714	190,905	182,816
Accumulated other comprehensive loss	(6,373)	(6,651)	(3,736)
Total Shareholders’ Equity	258,521	256,570	247,893
Total Liabilities and Shareholders’ Equity	$ 709,970	$ 747,599	$ 757,297

Condensed Consolidated Balance Sheets (Unaudited) (Parenthetical) (USD $) In Thousands, except Share data, unless otherwise specified	Jul. 04, 2015	Dec. 31, 2014
Statement of Financial Position [Abstract]
Accounts receivable, allowance for doubtful accounts	$ 223	$ 252
Property and equipment, accumulated depreciation	$ 133,679	$ 128,457
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01
Common stock, shares authorized	35,000,000	35,000,000
Common stock, shares issued	11,082,460	10,952,268

Condensed Consolidated Statements of Operations (Unaudited) (USD $) In Thousands, except Per Share data, unless otherwise specified	3 Months Ended		6 Months Ended
	Jul. 04, 2015	Jun. 28, 2014	Jul. 04, 2015	Jun. 28, 2014
Income Statement [Abstract]
Net Revenues	$ 174,845	$ 186,516	$ 347,765	$ 366,269
Cost of Sales	143,638	148,838	289,797	292,676
Gross Profit	31,207	37,678	57,968	73,593
Selling, General and Administrative Expenses	20,368	20,868	43,502	41,955
Operating Income	10,839	16,810	14,466	31,638
Interest Expense	(6,446)	(6,994)	(13,107)	(14,119)
Loss on Extinguishment of Debt	(2,842)	0	(2,842)	0
Other Income	1,510	0	1,510	0
Income Before Taxes	3,061	9,816	27	17,519
Income Tax Expense	1,279	3,197	218	5,741
Net Income (Loss)	$ 1,782	$ 6,619	$ (191)	$ 11,778
Earnings (loss) per share
Basic (loss) earnings per share (in dollars per share)	$ 0.16	$ 0.61	$ (0.02)	$ 1.08
Diluted (loss) earnings per share (in dollars per share)	$ 0.16	$ 0.60	$ (0.02)	$ 1.06
Weighted-Average Number of Common Shares Outstanding
Basic (in shares)	11,062	10,871	11,012	10,864
Diluted (in shares)	11,276	11,045	11,012	11,122

Condensed Consolidated Statements of Comprehensive (Loss) Income (Unaudited) (USD $) In Thousands, unless otherwise specified	3 Months Ended		6 Months Ended
	Jul. 04, 2015	Jun. 28, 2014	Jul. 04, 2015	Jun. 28, 2014
Statement of Comprehensive Income [Abstract]
Net Income (Loss)	$ 1,782	$ 6,619	$ (191)	$ 11,778
Other Comprehensive Loss
Amortization of actuarial losses and prior service costs, net of tax benefit of approximately $68 and $48 for the three months ended July 4, 2015 and June 28, 2014, respectively, and approximately $165 and $84 for the six months ended July 4, 2015 and June 28, 2014, respectively	(153)	(57)	(278)	(126)
Other Comprehensive Loss	(153)	(57)	(278)	(126)
Comprehensive Income	$ 1,935	$ 6,676	$ 87	$ 11,904

Condensed Consolidated Statements of Cash Flows (Unaudited) (USD $) In Thousands, unless otherwise specified	6 Months Ended
	Jul. 04, 2015	Jun. 28, 2014
Cash Flows from Operating Activities
Net Income (Loss)	$ (191)	$ 11,778
Adjustments to Reconcile Net (Loss) Income to Net Cash Provided by (Used in) Operating Activities
Depreciation and amortization	13,428	15,125
Stock-based compensation expense	2,461	1,288
Deferred income taxes	1,577	998
Excess tax benefits from stock-based compensation	(509)	(61)
Recovery of doubtful accounts	(28)	(235)
Noncash loss on extinguishment of debt	2,842	0
Other	(1,663)	31
Changes in Assets and Liabilities:
Accounts receivable	(106)	(13,066)
Inventories	4,828	(1,694)
Production cost of contracts	1,348	(1,734)
Other assets	7,942	6,563
Accounts payable	(4,078)	(4,363)
Accrued and other liabilities	(10,295)	835
Net Cash Provided by Operating Activities	17,556	15,465
Cash Flows from Investing Activities
Purchases of property and equipment	(7,782)	(5,997)
Proceeds from sale of assets	279	51
Insurance recoveries related to property and equipment	1,510	0
Net Cash Used in Investing Activities	(5,993)	(5,946)
Cash Flows from Financing Activities
Proceeds from senior secured revolving credit facility	65,000	0
Repayment of term loan and other debt	(90,013)	(15,012)
Debt issuance costs	(4,738)	0
Excess tax benefits from stock-based compensation	509	61
Net proceeds from issuance of common stock under stock plans	(1,106)	369
Net Cash Used in Financing Activities	(30,348)	(14,582)
Net Decrease in Cash and Cash Equivalents	(18,785)	(5,063)
Cash and Cash Equivalents at Beginning of Period	45,627	48,814
Cash and Cash Equivalents at End of Period	26,842	43,751
Supplemental Disclosures of Cash Flow Information
Interest paid	12,400	1,440
Taxes paid	150	3,249
Non-cash activities:
Purchases of property and equipment not paid	$ 1,871	$ 722

Summary of Significant Accounting Policies

6 Months Ended

Jul. 04, 2015

Accounting Policies [Abstract]

Summary of Significant Accounting Policies

Basis of Presentation

The unaudited condensed consolidated financial statements include the accounts of Ducommun Incorporated and its subsidiaries (“Ducommun,” the “Company,” “we,” “us” or “our”), after eliminating intercompany balances and transactions. The December 31, 2014 condensed consolidated balance sheet data was derived from audited financial statements, but does not contain all disclosures required by accounting principles generally accepted in the United States of America (“GAAP”).

Our significant accounting policies were described in Part IV, Item 15(a)(1), “Note 1. Summary of Significant Accounting Policies” in our Annual Report on Form 10-K for the year ended December 31, 2014. We followed the same accounting policies for interim reporting. The financial information included in this Quarterly Report on Form 10-Q should be read in conjunction with our Annual Report on Form 10-K for the year ended December 31, 2014.

In the opinion of management, all adjustments, consisting of recurring accruals, have been made that are necessary to fairly state our condensed consolidated financial position, statements of income, comprehensive income and cash flows in accordance with GAAP for the periods covered by this Quarterly Report on Form 10-Q. The results of operations for the three and six months ended July 4, 2015 are not necessarily indicative of the results to be expected for the full year ending December 31, 2015.

Our fiscal quarters end on the Saturday closest to the end of March, June and September for the first three fiscal quarters of each year, and ends on December 31 for our fourth fiscal quarter.

Certain reclassifications have been made to prior period amounts to conform to the current year’s presentation.

Use of Estimates

Certain amounts and disclosures included in the unaudited condensed consolidated financial statements required management to make estimates and judgments that affect the amounts of assets, liabilities (including forward loss reserves), revenues and expenses, and related disclosures of contingent assets and liabilities. These estimates are based on historical experience and on various other assumptions that are believed to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities that are not readily apparent from other sources. Actual results may differ from these estimates.

Restatement of Previously Issued Consolidated Financial Statements

As disclosed in our Annual Report on Form 10-K for the year ended December 31, 2014, we have restated our consolidated financial statements as of December 31, 2013, and for the years ended December 31, 2013 and 2012 and our unaudited quarterly financial information for the first three quarters in the year ended December 31, 2014 and for each of the quarters in the year ended December 31, 2013, to correct errors in prior periods primarily related to (i) a long-term contract following the discovery of misconduct by employees in the recording of direct labor costs to the contract from 2009 through the third quarter 2014 which resulted in the identification of a forward loss provision that should have been recorded in 2009 and the impact on subsequent periods of adjustments to the forward loss provision based on information available at the time; and (ii) the year end reconciliation of income taxes payable and deferred tax balances identified errors primarily in 2013, 2012, and 2011. In addition, the restated amounts include previously identified and disclosed immaterial adjustments. We have reflected our restated unaudited quarterly condensed consolidated financial information as of and for the three and six months ended June 28, 2014 herein. See Note 2 for additional information.

Description of Business

We are a leading global provider of engineering and manufacturing services for high-performance products and high-cost-of failure applications used primarily in the aerospace, defense, industrial, natural resources, medical and other industries. Our subsidiaries are organized into two strategic businesses: Ducommun AeroStructures (“DAS”) and Ducommun LaBarge Technologies (“DLT”), each of which is a reportable operating segment. DAS designs, engineers and manufactures large, complex contoured aerospace structural components and assemblies and supplies composite and metal bonded structures and assemblies. DAS products are used on commercial aircraft, military fixed-wing aircraft and military and commercial rotary-wing aircraft. DLT designs, engineers and manufactures high-reliability products used in worldwide technology-driven markets including aerospace and defense, natural resources, industrial and medical and other end-use markets. DLT’s product offerings range from prototype development to complex assemblies. All reportable operating segments follow the same accounting principles.

Earnings (Loss) Per Share

Basic earnings (loss) per share are computed by dividing income (loss) available to common shareholders by the weighted-average number of common shares outstanding in each period. Diluted earnings per share are computed by dividing income available to common shareholders plus income associated with dilutive securities by the weighted-average number of common shares outstanding, plus any potential dilutive shares that could be issued if exercised or converted into common stock in each period.

The net earnings (loss), weighted-average number of common shares outstanding used to compute earnings (loss) per share were as follows:



	(In thousands, except per share data) Three Months Ended				(In thousands, except per share data) Six Months Ended
	July 4, 2015		June 28, 2014		July 4, 2015			June 28, 2014
			As Restated					As Restated
Net earnings (loss)	$	1,782	$	6,619	$	(191	)	$	11,778
Weighted-average number of common shares outstanding
Basic weighted-average common shares outstanding	11,062		10,871		11,012			10,864
Dilutive potential common shares	214		174		—			258
Diluted weighted-average common shares outstanding	11,276		11,045		11,012			11,122
Earnings (loss) per share
Basic	$	0.16	$	0.61	$	(0.02	)	$	1.08
Diluted	$	0.16	$	0.60	$	(0.02	)	$	1.06

Potentially dilutive stock options and stock units to purchase common stock, as shown below, were excluded from the computation of diluted earnings per share because their inclusion would have been anti-dilutive. However, these shares may be potentially dilutive common shares in the future.

(In thousands)

Three Months Ended

(In thousands)

Six Months Ended

July 4,
2015

June 28,
2014

July 4,
2015

June 28,
2014

Stock options and stock units

182

248

911

177

Cash and Cash Equivalents

Our cash accounts are not reduced for checks written until the checks are presented for payment and paid by our bank. Cash equivalents consist of highly liquid instruments purchased with original maturities of three months or less. These assets are valued at cost, which approximates fair value, which we classify as Level 1. See Fair Value below.

Provision for Estimated Losses on Contracts

We record provisions for the total anticipated losses on contracts considering total estimated costs to complete the contract compared to total anticipated revenues in the period in which such losses are identified. The provisions for estimated losses on contracts require us to make certain estimates and assumptions, including those with respect to the future revenue under a contract and the future cost to complete the contract. Our estimate of the future cost to complete a contract may include assumptions as to improvements in manufacturing efficiency, reductions in operating and material costs, and our ability to resolve claims and assertions with our customers. If any of these or other assumptions and estimates do not materialize in the future, we maybe required to record additional provisions for estimated losses on contracts.

Inventory Valuation

Inventories are stated at the lower of cost or market, cost being determined on a first-in, first-out basis. Market value for raw materials is based on replacement costs, and is based on net realizable value for other inventory classifications. Inventoried costs include raw materials, outside processing, direct labor and allocated overhead, adjusted for any abnormal amounts of idle facility expense, freight, handling costs, and wasted materials (spoilage) incurred. Costs under long-term contracts are accumulated into, and removed from, inventory on the same basis as other contracts. We assess the inventory carrying value and reduce it, if necessary, to its net realizable value based on customer orders on hand, and internal demand forecasts using management’s best estimates given information currently available. We maintain an allowance for potentially excess and obsolete inventories and inventories that are carried at costs that are higher than their estimated net realizable values.

Production Cost of Contracts

Production cost of contracts includes non-recurring production costs, such as design and engineering costs, and tooling and other special-purpose machinery necessary to build parts as specified in a contract. Production costs of contracts are recorded to cost of goods sold using the units of delivery method. We review long-lived assets within production costs of contracts for impairment on an annual basis (in the fourth quarter for us) or when events or changes in circumstances indicate that the carrying value of our long-lived assets may not be recoverable. An impairment charge is recognized when the carrying value of an asset exceeds the projected undiscounted future cash flows expected from its use and disposal.

Fair Value

Assets and liabilities that are measured, recorded or disclosed at fair value on a recurring basis are categorized using the fair value hierarchy. The fair value hierarchy has three levels based on the reliability of the inputs used to determine fair value. Level 1, the highest level, refers to the values determined based on quoted prices in active markets for identical assets. Level 2 refers to fair values estimated using significant observable inputs. Level 3, the lowest level, includes fair values estimated using significant unobservable inputs.

Accumulated Other Comprehensive Loss

Accumulated other comprehensive loss, as reflected in the condensed consolidated balance sheets under the equity section, was comprised of cumulative pension and retirement liability adjustments, net of tax.

Recent Accounting Pronouncements

Recently Issued Accounting Standards

In June 2015, the FASB issued ASU 2015-10, “Technical Corrections and Improvements” (“ASU 2015-10”), which covers a wide range of Topics in the Codification. The amendments in ASU 2015-10 represent changes to make minor corrections or minor improvements to the Codification that are not expected to have a significant effect on current accounting practice or create a significant administrative cost on most entities. The amendments in this new guidance that require transition guidance are effective for annual and interim periods within those annual periods, beginning after December 15, 2015, which was our interim period beginning January 1, 2016. All other amendments are effective upon issuance of ASU 2015-10. Early adoption is permitted. We do not anticipate this standard will have a significant impact on our condensed consolidated financial statements.

In April 2015, the FASB issued ASU 2015-05, “Intangibles - Goodwill and Other - Internal-Use Software (Subtopic 350-40): Customer’s Accounting for Fees Paid in a Cloud Computing Arrangement” (“ASU 2015-05”), which provides guidance on fees paid by a customer in a cloud computing arrangement. If a cloud computing arrangement includes a software license, the customer should account for the software license element of the arrangement consistent with the acquisition of other software licenses. If a cloud computing arrangement does not include a software license, the customer should account for the arrangement as a service contract. The new guidance is effective for annual and interim periods within those annual periods, beginning after December 15, 2015, which will be our interim period beginning January 1, 2016. Early adoption is permitted. We are evaluating the impact of this standard but currently do not anticipate it will have a significant impact on our condensed consolidated financial statements.

In April 2015, the FASB issued ASU 2015-03, “Interest - Imputation of Interest (Subtopic 835-30): Simplifying the Presentation of Debt Issuance Costs” (“ASU 2015-03”), which changes the presentation of debt issuance costs in financial statements. Under ASU 2015-03, an entity presents such costs in the balance sheet as a direct deduction from the related debt liability rather than as an asset. Amortization of those costs is reported as interest expense. The new guidance is effective for annual and interim periods within those annual periods, beginning after December 15, 2015, which will be our interim period beginning January 1, 2016. Early adoption is permitted. We had approximately $6.9 million of debt issuance costs and approximately $265.0 million of total debt as of July 4, 2015, and thus, we do not believe that adoption of this new guidance will have a significant impact on our condensed consolidated financial statements.

In January 2015, the FASB issued ASU 2015-01, “Income Statement - Extraordinary and Unusual Items (Subtopic 225-20)” (“ASU 2015-01”), which eliminates from U.S. GAAP the concept of extraordinary items. Current guidance requires separate classification, presentation, and disclosure of extraordinary events and transactions. In addition, an event or transaction is presumed to be an ordinary and usual activity of the reporting entity unless evidence clearly supports its classification as an extraordinary item. The new guidance is effective for annual and interim periods within those annual periods, beginning after December 15, 2015, which will be our interim period beginning January 1, 2016. Early adoption is permitted provided it is applied from the beginning of the annual period of adoption. We are evaluating the impact of this standard but currently do not anticipate it will have a significant impact on our condensed consolidated financial statements.

In August 2014, the FASB issued ASU 2014-15, “Presentation of Financial Statements - Going Concern (Subtopic 205-40): Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern” (“ASU 2014-15”), which defines management’s responsibility to evaluate whether there is substantial doubt about a company’s ability to continue as a going concern. ASU 2014-15 also provide principles and definitions that are intended to reduce diversity in the timing and content of disclosures in the financial statement footnotes. The new guidance is effective for annual periods ending after December 15, 2016, which will be our year ending December 31, 2016, and interim periods beginning after December 15, 2016, which will be our interim period beginning January 1, 2017. Early adoption is permitted. We are evaluating the impact of this standard but currently do not anticipate it will have a significant impact on our condensed consolidated financial statements.

In June 2014, the FASB issued ASU 2014-12, “Compensation - Stock Compensation (Topic 718): Accounting for Share-Based Payments When the Terms of an Award Provide that a Performance Target Could be Achieved after the Requisite Service Period” (“ASU 2014-12”), which requires that a performance target that affects vesting, and that could be achieved after the requisite service period, be treated as a performance condition. Thus, the performance target should not be reflected in estimating the grant date fair value of the award. This update further clarifies that compensation cost should be recognized in the period in which it becomes probable that the performance target will be achieved and should represent the compensation cost attributable to the period(s) for which the requisite service has already been rendered. The new guidance is effective for us beginning January 1, 2016. Early adoption is permitted. We currently do not anticipate the adoption of this standard will have a material impact on our condensed consolidated financial statements.

In May 2014, the FASB issued ASU 2014-09, “Revenue from Contracts with Customers (Topic 606)” (“ASU 2014-09”), which outlines a new, single comprehensive model for entities to use in accounting for revenue arising from contracts with customers and supersedes most current revenue recognition guidance, including industry-specific guidance. This new revenue recognition model provides a five-step analysis in determining when and how revenue is recognized. It requires entities to exercise judgment when considering the terms of the contract(s) which include (i) identifying the contract(s) with the customer, (ii) identifying the separate performance obligations in the contract, (iii) determining the transaction price, (iv) allocating the transaction price to the separate performance obligations, and (v) recognizing revenue when each performance obligation is satisfied. Thus, it depicts the transfer of promised goods or services to customers in an amount that reflects the consideration an entity expects to receive in exchange for those goods or services. Companies have the option of applying the provisions of ASU 2014-09 either retrospectively to each prior reporting period presented or retrospectively with the cumulative effect of initially applying this guidance recognized at the date of initial application. Early adoption is not permitted. The new guidance is effective for us beginning January 1, 2017. We are currently evaluating the method and impact that adopting this new accounting standard will have on our condensed consolidated financial statements.

Restatement

6 Months Ended

Jul. 04, 2015

Accounting Changes and Error Corrections [Abstract]

Restatement

As disclosed in our Annual Report on Form 10-K for the year ended December 31, 2014, we restated our consolidated financial statements for the years ended December 31, 2013 and 2012 and our unaudited quarterly financial information for the first three quarters in the year ended December 31, 2014 and for each of the quarters in the year ended December 31, 2013, to correct errors in prior periods primarily related to (i) a long-term contract (“Contract”) following the discovery of misconduct by employees in the recording of direct labor costs to the Contract from 2009 through the third quarter 2014 which resulted in the identification of a forward loss provision that should have been recorded in 2009 and the impact on subsequent periods of adjustments to the forward loss provision based on information available at the time (“Forward Loss Adjustments”); and (ii) the year end reconciliation of income taxes payable and deferred tax balances identified errors primarily in 2013, 2012, and 2011 (“Tax Adjustments”). The misconduct and its related financial impact were concealed from our senior management, internal auditors, and external auditors.

Also as disclosed in our Annual Report on Form 10-K for the year ended December 31, 2014, the Forward Loss Adjustments were based on certain assumptions and estimates. To determine the loss on the Contract, we estimated the number of units we would have expected to ship over the life of the Contract at inception of the Contract using external market industry data for fiscal years 2009, 2010, 2011, 2012, and 2013. We used data obtained directly from the customer for 2014 and 2015. The total estimated costs at any given point in time would typically include actual historical costs up to that time plus the estimated cost to produce units to be delivered. In addition, the estimated total cost for the life of the Contract includes certain inefficiencies on labor, material, and overhead costs during the initial start-up period. However, as we progress along the learning curve, the direct labor hours and overhead rates are expected to decrease as we gain technical knowhow and efficiency in producing the product. As a result of the misconduct by the employees in the recording of direct labor hours to the Contract, the historical actual direct labor hours charged to the Contract were inaccurate. As a result, we estimated the costs to complete future units at the end of each period based on an estimate of the direct labor hours chargeable to the Contract, including consideration of anticipated learning curve efficiencies that would decrease the direct labor hours over the remaining term of the Contract. Further, we used the actual direct labor hours incurred by the employees assigned to the Contract as a basis for projecting future hours, less an estimate of the time not allocable to the Contract. Using this model, we calculated the Forward Loss Adjustments from the inception of the Contract in 2009 through the expected life of the Contract. As a result of the Forward Loss Adjustments, cost of goods sold increased (decreased) approximately $6.7 million in 2009, $1.3 million in 2010, $(0.3) million in 2011, $(2.2) million in 2012, $(0.9) million in 2013, and $(0.8) million in the nine months ended September 27, 2014.

Further, as disclosed in our Annual Report on Form 10-K for the year ended December 31, 2014, the Tax Adjustments were necessary as a result of certain calculation errors. The Tax Adjustments resulted in a net decrease to income tax expense of approximately $0.9 million in 2013 and zero in 2012. The Tax Adjustments in 2011 resulted in a reduction to the carrying value of goodwill totaling approximately $4.0 million due to a calculation error in the original purchase price allocation and subsequent performance of step 2 of our annual goodwill impairment analysis related to deferred income taxes and thus, (i) reduced deferred income taxes by approximately $2.7 million and (ii) generated a pre-tax goodwill impairment charge of approximately $1.4 million. Further, the Tax Adjustments in 2011 reduced deferred tax assets by approximately $1.6 million that were established as a result of shared-based compensation expenses recorded previously and should have been reduced as the tax deductions were utilized. Moreover, the restated amounts include previously identified and disclosed immaterial adjustments.

In evaluating whether our previously issued consolidated financial statements were materially misstated, we evaluated the cumulative impact of these items on prior periods in accordance with the guidance in ASC 250-10, “Accounting Changes and Error Corrections,” relating to SEC Staff Accounting Bulletin No. 99, “Materiality” (“SAB 99”), and SAB No. 108, “Considering the Effects of Prior Year Misstatements when Quantifying Misstatements in Current Year Financial Statements” (“SAB 108”), and we concluded these errors were in the aggregate material to the prior reporting periods, and therefore, restatement of previously filed financial statements was necessary to our previously issued 2013, 2012, 2011, and 2010 financial statements.

This Quarterly Report on Form 10-Q for the quarter ended July 4, 2015 includes the impact of the restatement on the comparative unaudited quarterly financial information for the quarter ended June 28, 2014. In addition, our future Quarterly Reports on Form 10-Q for subsequent quarterly periods during 2015 will reflect the impact of the restatement in the 2014 comparative prior quarter and year-to-date periods. Certain reclassifications have been made to prior period amounts to conform to the current year’s presentation.

The account balances labeled “As Reported” in the following tables for the quarter ended June 28, 2014 represent the previously reported unaudited balances in our Quarterly Report on Form 10-Q for the quarter ended June 28, 2014. The effects of these prior period errors on our unaudited condensed consolidated financial statements are as follows (in thousands, except per share data):



	June 28, 2014
Unaudited Condensed Consolidated Balance Sheet:	As Reported			Adjustments			As Restated
Assets
Current Assets
Cash and cash equivalents	$	43,751		$	—		$	43,751
Accounts receivable (less allowance for doubtful accounts of $254 at June 28, 2014)	105,209			—			105,209
Inventories	142,201			—			142,201
Production cost of contracts	11,023			—			11,023
Deferred income taxes	11,513			1,416			12,929
Other current assets	20,602			998			21,600
Total Current Assets	334,299			2,414			336,713
Property and Equipment, Net	94,070			—			94,070
Goodwill	161,940			(4,371		)	157,569
Intangibles, Net	160,285			—			160,285
Other Assets	8,660			—			8,660
Total Assets	$	759,254		$	(1,957	)	$	757,297
Liabilities and Shareholders’ Equity
Current Liabilities
Current portion of long-term debt	$	26		$	—		$	26
Accounts payable	53,749			—			53,749
Accrued liabilities	47,973			3,589			51,562
Total Current Liabilities	101,748			3,589			105,337
Long-Term Debt, Less Current Portion	317,664			—			317,664
Deferred Income Taxes	69,747			(500		)	69,247
Other Long-Term Liabilities	17,456			(300		)	17,156
Total Liabilities	506,615			2,789			509,404
Commitments and Contingencies
Shareholders’ Equity
Common stock - $0.01 par value; 35,000,000 shares authorized; 10,892,133 shares issued at June 28, 2014	109			—			109
Additional paid-in capital	70,337			(1,633		)	68,704
Retained earnings	185,929			(3,113		)	182,816
Accumulated other comprehensive loss	(3,736		)	—			(3,736		)
Total Shareholders’ Equity	252,639			(4,746		)	247,893
Total Liabilities and Shareholders’ Equity	$	759,254		$	(1,957	)	$	757,297



	Three Months Ended June 28, 2014									Six Months Ended June 28, 2014
Unaudited Condensed Consolidated Statement of Income:	As Reported			Adjustments			As Restated			As Reported			Adjustments			As Restated
Net Revenues	$	186,516		$	—		$	186,516		$	366,269		$	—		$	366,269
Cost of Sales	149,073			(235		)	148,838			293,756			(1,080		)	292,676
Gross Profit	37,443			235			37,678			72,513			1,080			73,593
Selling, General and Administrative Expenses	20,868			—			20,868			41,955			—			41,955
Operating Income	16,575			235			16,810			30,558			1,080			31,638
Interest Expense	(6,994		)	—			(6,994		)	(14,119		)	—			(14,119		)
Income Before Taxes	9,581			235			9,816			16,439			1,080			17,519
Income Tax Expense	3,109			88			3,197			5,338			403			5,741
Net Income	$	6,472		$	147		$	6,619		$	11,101		$	677		$	11,778
Earnings Per Share
Basic earnings per share	$	0.60		$	0.01		$	0.61		$	1.02		$	0.06		$	1.08
Diluted earnings per share	$	0.59		$	0.01		$	0.60		$	1.00		$	0.06		$	1.06
Weighted-Average Number of Shares Outstanding
Basic	10,871			—			10,871			10,864			—			10,864
Diluted	11,045			—			11,045			11,122			—			11,122



	Three Months Ended June 28, 2014								Six Months Ended June 28, 2014
Unaudited Condensed Consolidated Statement of Comprehensive Income:	As Reported			Adjustments		As Restated			As Reported			Adjustments		As Restated
Net Income	$	6,472		$	147	$	6,619		$	11,101		$	677	$	11,778
Pension Adjustments
Amortization of actuarial loss and prior service costs, net of tax benefit of approximately $48 and $84 for the three months and six months ended June 28, 2014	(57		)	—		(57		)	(126		)	—		(126		)
Other Comprehensive Loss	(57		)	—		(57		)	(126		)	—		(126		)
Comprehensive Income	$	6,529		$	147	$	6,676		$	11,227		$	677	$	11,904



	Six Months Ended June 28, 2014
Unaudited Condensed Consolidated Cash Flow Statement:	As Reported			Adjustments			As Restated
Cash Flows from Operating Activities
Net Income	$	11,101		$	677		$	11,778
Adjustments to Reconcile Net Income to
Net Cash Provided by Operating Activities:
Depreciation and amortization	15,125			—			15,125
Stock-based compensation expense	1,288			—			1,288
Deferred income taxes	595			403			998
Excess tax benefits from stock-based compensation	(61		)	—			(61		)
Recovery of doubtful accounts	(235		)	—			(235		)
Other	1,111			(1,080		)	31
Changes in Assets and Liabilities:
Accounts receivable	(13,066		)	—			(13,066		)
Inventories	(1,694		)	—			(1,694		)
Production cost of contracts	(1,734		)	—			(1,734		)
Other assets	6,563			—			6,563
Accounts payable	(4,363		)	—			(4,363		)
Accrued and other liabilities	835			—			835
Net Cash Provided by Operating Activities	15,465			—			15,465
Cash Flows from Investing Activities
Purchases of property and equipment	(5,997		)	—			(5,997		)
Proceeds from sales of assets	51			—			51
Net Cash Used in Investing Activities	(5,946		)	—			(5,946		)
Cash Flows from Financing Activities
Repayment of term loan and other debt	(15,012		)	—			(15,012		)
Excess tax benefits from stock-based compensation	61			—			61
Net proceeds from issuance of common stock under stock plans	369			—			369
Net Cash Used in Financing Activities	(14,582		)	—			(14,582		)
Net Decrease in Cash and Cash Equivalents	(5,063		)	—			(5,063		)
Cash and Cash Equivalents at Beginning of Year	48,814			—			48,814
Cash and Cash Equivalents at End of Year	$	43,751		$	—		$	43,751

Long-Term Debt

6 Months Ended

Jul. 04, 2015

Debt Disclosure [Abstract]

Long-Term Debt

Long-term debt and the current period interest rates were as follows:



	(In thousands)
	July 4, 2015			December 31, 2014
Senior unsecured notes (fixed 9.75%)	$	200,000		$	200,000
Senior secured term loan (floating 4.75%)	—			90,000
New revolving credit facility	65,000			—
Other debt (fixed 5.41%)	39			52
Total debt	265,039			290,052
Less current portion	27			26
Total long-term debt	$	265,012		$	290,026
Weighted-average interest rate	8.02		%	8.20		%

The failure to file our 2014 Annual Report on Form 10-K by March 31, 2015 resulted in defaults, but not an event of default, under our senior secured term loan and senior secured revolving credit facility (together, the “Existing Credit Facilities”) and our senior unsecured notes (“Existing Notes”). The defaults on our Existing Credit Facilities and our Existing Notes were deemed cured with the filing of our Annual Report on Form 10-K on April 9, 2015.

The carrying amount of our long-term debt approximated fair value, except for the Existing Notes for which the fair value was approximately $210.0 million. Fair value was estimated using Level 2 inputs, based on the terms of the related debt, recent transactions and estimates using interest rates currently available to us for debt with similar terms and remaining maturities.

In June 2015, we completed a new credit facility to replace the Existing Credit Facilities. The new credit facility consists of a $275.0 million senior secured term loan, which matures on June 26, 2020 (“New Term Loan”), and a $200.0 million senior secured revolving credit facility (“New Revolving Credit Facility”), which matures on June 26, 2020 (collectively, the “New Credit Facilities”). The New Credit Facilities bear interest, at our option, at a rate equal to either (i) the Eurodollar Rate (defined as LIBOR) plus an applicable margin ranging from 1.50% to 2.75% per year or (ii) the Base Rate (defined as the highest of [a] Federal Funds Rate plus 0.50%, [b] Bank of America’s prime rate, and [c] the Eurodollar Rate plus 1.00%) plus an applicable margin ranging from 0.50% to 1.75% per year, in each case based upon the consolidated total net adjusted leverage ratio. The undrawn portions of the commitments of the New Credit Facilities are subject to a commitment fee ranging from 0.175% to 0.300%, based upon the consolidated total net adjusted leverage ratio.

Further, we are required to make mandatory prepayments of amounts outstanding under the New Term Loan. The mandatory prepayments will be made quarterly, equal to 5.0% per year of the original aggregate principal amount during the first two years and increase to 7.5% per year during the third year, and increase to 10.0% per year during the fourth year and fifth years, with the remaining balance payable on June 26, 2020. The loans under the New Revolving Credit Facility are due on June 26, 2020. As of July 4, 2015, we were in compliance with all covenants required under the New Credit Facilities.

We have been making voluntary principal prepayments on a quarterly basis on our senior secured term loan and in conjunction with the closing of the New Credit Facilities, we drew down approximately $65.0 million on the New Revolving Credit Facility and used those proceeds along with current cash on hand to extinguish the existing senior secured term loan of approximately $80.0 million. We expensed the unamortized debt issuance costs related to the existing senior secured term loan of approximately $2.8 million as part of extinguishing the existing senior secured term loan. We also incurred approximately $4.7 million of debt issuance costs related to the New Credit Facilities and those costs are capitalized and will be amortized over the five year life of the New Credit Facilities.

As of July 4, 2015, we had approximately $132.3 million of unused borrowing capacity under the New Revolving Credit Facility, after deducting approximately $2.7 million for standby letters of credit.

In addition, on June 29, 2015, we initiated a call notice to retire all of the $200.0 million Existing Notes on July 27, 2015. Subsequent to the quarter ended July 4, 2015, we drew down on the New Term Loan and along with paying the call premium of approximately $9.75 million, extinguished the Existing Notes on July 27, 2015. We will expense the call premium of approximately $9.75 million and debt issuance costs related to the Existing Notes of approximately $2.1 million upon extinguishing the Existing Notes.

The Existing Notes were issued by us (“Parent Company”) and guaranteed by all of our subsidiaries, other than one subsidiary (“Subsidiary Guarantors”) that was considered minor. The New Credit Facilities are also guaranteed by the Subsidiary Guarantors. The Parent Company has no independent assets or operations and the Subsidiary Guarantors jointly and severally guarantee, on a senior unsecured basis, the Existing Notes and New Credit Facilities. Therefore, no condensed consolidating financial information for the Parent Company and its subsidiaries are presented.

Employee Benefit Plans

6 Months Ended

Jul. 04, 2015

Compensation and Retirement Disclosure [Abstract]

Employee Benefit Plans

The components of net periodic pension expense were as follows:



	(In thousands)						(In thousands)
	Three Months Ended						Six Months Ended
	July 4, 2015			June 28, 2014			July 4, 2015			June 28, 2014
Service cost	$	197		$	173		$	393		$	346
Interest cost	337			319			675			638
Expected return on plan assets	(373		)	(351		)	(747		)	(701		)
Amortization of actuarial losses	221			105			443			210
Net periodic pension cost	$	382		$	246		$	764		$	493

The components of the reclassifications of net actuarial losses from accumulated other comprehensive loss to net income for the three months ended July 4, 2015 were as follows:



	(In thousands)
	Three Months Ended			Six Months Ended
	July 4, 2015			July 4, 2015
Amortization of actuarial losses - total before tax ⁽¹⁾	$	(221	)	$	(443	)
Tax benefit	68			165
Net of tax	$	(153	)	$	(278	)


(1)	The amortization expense is included in the computation of periodic pension cost and is a decrease to net income upon reclassification from accumulated other comprehensive loss.

Indemnifications	6 Months Ended
Indemnifications	Jul. 04, 2015
Disclosure of Guarantees and Indemnifications [Abstract]
Indemnifications	Indemnifications We have made guarantees and indemnities under which we may be required to make payments to a guaranteed or indemnified party, in relation to certain transactions, including revenue transactions in the ordinary course of business. In connection with certain facility leases, we have indemnified our lessors for certain claims arising from the facility or the lease. We indemnify our directors and officers to the maximum extent permitted under the laws of the State of Delaware. However, we have a directors and officers insurance policy that may reduce our exposure in certain circumstances and may enable us to recover a portion of future amounts that may be payable, if any. The duration of the guarantees and indemnities varies and, in many cases is indefinite but subject to statute of limitations. The majority of guarantees and indemnities do not provide any limitations of the maximum potential future payments we could be obligated to make. Historically, payments related to these guarantees and indemnities have been immaterial. We estimate the fair value of our indemnification obligations as insignificant based on this history and insurance coverage and have, therefore, not recorded any liability for these guarantees and indemnities in the accompanying condensed consolidated balance sheets.

Income Taxes	6 Months Ended
Income Taxes	Jul. 04, 2015
Income Tax Disclosure [Abstract]
Income Taxes	Income Taxes We recorded an income tax expense of approximately $1.3 million (effective tax rate of 42%) for the three months ended July 4, 2015 compared to an income tax expense of approximately $3.2 million (effective tax rate of 33%) for the three months ended June 28, 2014. The effective tax rate for the three months ended July 4, 2015 includes a benefit for the Qualified Domestic Production Activities Deduction that was partially offset by permanent tax difference items, state taxes, and certain discrete items. The effective tax rate for the three months ended June 28, 2014 included a benefit for the Qualified Domestic Production Activities Deduction that was partially offset by permanent tax difference items and state taxes. We recorded an income tax expense of approximately $0.2 million (effective tax rate of 807%) for the six months ended July 4, 2015 compared to an income tax expense of approximately $5.7 million (effective tax rate of 33%) for the six months ended June 28, 2014. The effective tax rate for the six months ended July 4, 2015 includes a benefit for the Qualified Domestic Production Activities Deduction that was partially offset by permanent tax difference items, state taxes, and certain discrete items. The effective tax rate for the six months ended June 28, 2014 included a benefit for the Qualified Domestic Production Activities Deduction that was partially offset by permanent tax difference items and state taxes. Our unrecognized tax benefits were approximately $2.9 million and $2.8 million as of July 4, 2015 and December 31, 2014, respectively. Approximately $1.9 million, if recognized, would affect the annual income tax rate. We do not reasonably expect significant increases or decreases to our unrecognized tax benefits in the next twelve months.

Contingencies	6 Months Ended
Contingencies	Jul. 04, 2015
Commitments and Contingencies Disclosure [Abstract]
Contingencies	Contingencies On October 8, 2014, the United States District Court for the District of Kansas (the “District Court”) granted summary judgment in favor of The Boeing Company (“Boeing”) and Ducommun and dismissed the lawsuit entitled United States of America ex rel Taylor Smith, Jeannine Prewitt and James Ailes v. The Boeing Company and Ducommun Inc.. The lawsuit was a qui tam action brought by three former Boeing employees (“Relators”) against Boeing and Ducommun on behalf of the United States of America for violations of the United States False Claims Act. Relators have appealed the dismissal to the Tenth Circuit Court of Appeals. The lawsuit alleged that Ducommun sold unapproved parts to Boeing which were installed by Boeing in aircraft ultimately sold to the United States Government and that Boeing and Ducommun submitted or caused to be submitted false claims for payment relating to 21 aircraft sold by Boeing to the United States Government. The lawsuit sought damages in an amount equal to three times the amount of damages the United States Government sustained because of the defendants’ actions, plus a civil penalty of $10 thousand for each false claim made on or before September 28, 1999, and $11 thousand for each false claim made on or after September 28, 1999, together with attorneys’ fees and costs. The Relators claimed that the United States Government sustained damages of $1.6 billion (the contract purchase price of 21 aircraft) or, alternatively, $851 million (the alleged diminished value and increased maintenance cost of the 21 aircraft). After investigating the allegations, the United States Government declined to intervene in the lawsuit. DAS has been directed by California environmental agencies to investigate and take corrective action for groundwater contamination at its facilities located in El Mirage and Monrovia, California. Based on currently available information, Ducommun has established a reserve for its estimated liability for such investigation and corrective action of approximately $1.5 million at July 4, 2015, which is reflected in other long-term liabilities on its consolidated balance sheet. DAS also faces liability as a potentially responsible party for hazardous waste disposed at landfills located in Casmalia and West Covina, California. DAS and other companies and government entities have entered into consent decrees with respect to these landfills with the United States Environmental Protection Agency and/or California environmental agencies under which certain investigation, remediation and maintenance activities are being performed. Based on currently available information, Ducommun preliminarily estimates that the range of its future liabilities in connection with the landfill located in West Covina, California is between approximately $0.4 million and $3.1 million. Ducommun has established a reserve for its estimated liability, in connection with the West Covina landfill of approximately $0.4 million at July 4, 2015, which is reflected in other long-term liabilities on its consolidated balance sheet. Ducommun’s ultimate liability in connection with these matters will depend upon a number of factors, including changes in existing laws and regulations, the design and cost of construction, operation and maintenance activities, and the allocation of liability among potentially responsible parties. In the normal course of business, Ducommun and its subsidiaries are defendants in certain other litigation, claims and inquiries, including matters relating to environmental laws. In addition, Ducommun makes various commitments and incurs contingent liabilities. While it is not feasible to predict the outcome of these matters, Ducommun does not presently expect that any sum it may be required to pay in connection with these matters would have a material adverse effect on its condensed consolidated financial position, results of operations or cash flows.

Business Segment Information

6 Months Ended

Jul. 04, 2015

Segment Reporting [Abstract]

Business Segment Information

We supply products and services primarily to the aerospace and defense industries. Our subsidiaries are organized into two strategic businesses, DAS and DLT, each of which is a reportable operating segment.

Financial information by reportable operating segment was as follows:



	(In thousands) Three Months Ended						(In thousands) Six Months Ended
	July 4, 2015			June 28, 2014			July 4, 2015			June 28, 2014
				As Restated						As Restated
Net Revenues
DAS	$	76,078		$	78,616		$	148,136		$	160,270
DLT	98,767			107,900			199,629			205,999
Total Net Revenues	$	174,845		$	186,516		$	347,765		$	366,269
Segment Operating Income
DAS	$	6,870		$	10,068		$	9,008		$	21,159
DLT	7,692			10,757			13,977			17,801
	14,562			20,825			22,985			38,960
Corporate General and Administrative Expenses ⁽¹⁾	(3,723		)	(4,015		)	(8,519		)	(7,322		)
Operating Income	$	10,839		$	16,810		$	14,466		$	31,638
Depreciation and Amortization Expenses
DAS	$	2,111		$	3,554		$	4,624		$	5,970
DLT	4,361			4,043			8,720			9,051
Corporate Administration	42			102			84			104
Total Depreciation and Amortization Expenses	$	6,514		$	7,699		$	13,428		$	15,125
Capital Expenditures
DAS	$	2,417		$	1,435		$	5,751		$	2,720
DLT	948			2,078			2,438			2,975
Corporate Administration	2			14			6			24
Total Capital Expenditures	$	3,367		$	3,527		$	8,195		$	5,719


(1)	Includes costs not allocated to either the DLT or DAS operating segments.

Segment assets include assets directly identifiable with each segment. Corporate assets include assets not specifically identified with a business segment, including cash. Our segment assets are as follows:



	(In thousands)
	July 4, 2015		December 31, 2014
Total Assets
DAS	$	243,840	$	245,925
DLT	412,489		427,719
Corporate Administration	53,641		73,955
Total Assets	$	709,970	$	747,599
Goodwill and Intangibles
DAS	$	62,803	$	63,497
DLT	244,854		249,176
Total Goodwill and Intangibles	$	307,657	$	312,673

Summary of Significant Accounting Policies (Policies)	6 Months Ended
Summary of Significant Accounting Policies (Policies)	Jul. 04, 2015
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The unaudited condensed consolidated financial statements include the accounts of Ducommun Incorporated and its subsidiaries (“Ducommun,” the “Company,” “we,” “us” or “our”), after eliminating intercompany balances and transactions. The December 31, 2014 condensed consolidated balance sheet data was derived from audited financial statements, but does not contain all disclosures required by accounting principles generally accepted in the United States of America (“GAAP”). Our significant accounting policies were described in Part IV, Item 15(a)(1), “Note 1. Summary of Significant Accounting Policies” in our Annual Report on Form 10-K for the year ended December 31, 2014. We followed the same accounting policies for interim reporting. The financial information included in this Quarterly Report on Form 10-Q should be read in conjunction with our Annual Report on Form 10-K for the year ended December 31, 2014. In the opinion of management, all adjustments, consisting of recurring accruals, have been made that are necessary to fairly state our condensed consolidated financial position, statements of income, comprehensive income and cash flows in accordance with GAAP for the periods covered by this Quarterly Report on Form 10-Q. The results of operations for the three and six months ended July 4, 2015 are not necessarily indicative of the results to be expected for the full year ending December 31, 2015. Our fiscal quarters end on the Saturday closest to the end of March, June and September for the first three fiscal quarters of each year, and ends on December 31 for our fourth fiscal quarter. Certain reclassifications have been made to prior period amounts to conform to the current year’s presentation.
Use of Estimates	Use of Estimates Certain amounts and disclosures included in the unaudited condensed consolidated financial statements required management to make estimates and judgments that affect the amounts of assets, liabilities (including forward loss reserves), revenues and expenses, and related disclosures of contingent assets and liabilities. These estimates are based on historical experience and on various other assumptions that are believed to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities that are not readily apparent from other sources. Actual results may differ from these estimates.
Restatement of Previously Issued Consolidated Financial Statements	Restatement of Previously Issued Consolidated Financial Statements As disclosed in our Annual Report on Form 10-K for the year ended December 31, 2014, we have restated our consolidated financial statements as of December 31, 2013, and for the years ended December 31, 2013 and 2012 and our unaudited quarterly financial information for the first three quarters in the year ended December 31, 2014 and for each of the quarters in the year ended December 31, 2013, to correct errors in prior periods primarily related to (i) a long-term contract following the discovery of misconduct by employees in the recording of direct labor costs to the contract from 2009 through the third quarter 2014 which resulted in the identification of a forward loss provision that should have been recorded in 2009 and the impact on subsequent periods of adjustments to the forward loss provision based on information available at the time; and (ii) the year end reconciliation of income taxes payable and deferred tax balances identified errors primarily in 2013, 2012, and 2011. In addition, the restated amounts include previously identified and disclosed immaterial adjustments. We have reflected our restated unaudited quarterly condensed consolidated financial information as of and for the three and six months ended June 28, 2014 herein. See Note 2 for additional information.
Description of Business	Description of Business We are a leading global provider of engineering and manufacturing services for high-performance products and high-cost-of failure applications used primarily in the aerospace, defense, industrial, natural resources, medical and other industries. Our subsidiaries are organized into two strategic businesses: Ducommun AeroStructures (“DAS”) and Ducommun LaBarge Technologies (“DLT”), each of which is a reportable operating segment. DAS designs, engineers and manufactures large, complex contoured aerospace structural components and assemblies and supplies composite and metal bonded structures and assemblies. DAS products are used on commercial aircraft, military fixed-wing aircraft and military and commercial rotary-wing aircraft. DLT designs, engineers and manufactures high-reliability products used in worldwide technology-driven markets including aerospace and defense, natural resources, industrial and medical and other end-use markets. DLT’s product offerings range from prototype development to complex assemblies. All reportable operating segments follow the same accounting principles.
Earnings (Loss) Per Share	Earnings (Loss) Per Share Basic earnings (loss) per share are computed by dividing income (loss) available to common shareholders by the weighted-average number of common shares outstanding in each period. Diluted earnings per share are computed by dividing income available to common shareholders plus income associated with dilutive securities by the weighted-average number of common shares outstanding, plus any potential dilutive shares that could be issued if exercised or converted into common stock in each period.
Cash and Cash Equivalents	Cash and Cash Equivalents Our cash accounts are not reduced for checks written until the checks are presented for payment and paid by our bank. Cash equivalents consist of highly liquid instruments purchased with original maturities of three months or less. These assets are valued at cost, which approximates fair value, which we classify as Level 1. See Fair Value below.
Provision for Estimated Losses on Contracts	Provision for Estimated Losses on Contracts We record provisions for the total anticipated losses on contracts considering total estimated costs to complete the contract compared to total anticipated revenues in the period in which such losses are identified. The provisions for estimated losses on contracts require us to make certain estimates and assumptions, including those with respect to the future revenue under a contract and the future cost to complete the contract. Our estimate of the future cost to complete a contract may include assumptions as to improvements in manufacturing efficiency, reductions in operating and material costs, and our ability to resolve claims and assertions with our customers. If any of these or other assumptions and estimates do not materialize in the future, we maybe required to record additional provisions for estimated losses on contracts.
Inventory Valuation	Inventory Valuation Inventories are stated at the lower of cost or market, cost being determined on a first-in, first-out basis. Market value for raw materials is based on replacement costs, and is based on net realizable value for other inventory classifications. Inventoried costs include raw materials, outside processing, direct labor and allocated overhead, adjusted for any abnormal amounts of idle facility expense, freight, handling costs, and wasted materials (spoilage) incurred. Costs under long-term contracts are accumulated into, and removed from, inventory on the same basis as other contracts. We assess the inventory carrying value and reduce it, if necessary, to its net realizable value based on customer orders on hand, and internal demand forecasts using management’s best estimates given information currently available. We maintain an allowance for potentially excess and obsolete inventories and inventories that are carried at costs that are higher than their estimated net realizable values.
Production Cost of Contracts	Production Cost of Contracts Production cost of contracts includes non-recurring production costs, such as design and engineering costs, and tooling and other special-purpose machinery necessary to build parts as specified in a contract. Production costs of contracts are recorded to cost of goods sold using the units of delivery method. We review long-lived assets within production costs of contracts for impairment on an annual basis (in the fourth quarter for us) or when events or changes in circumstances indicate that the carrying value of our long-lived assets may not be recoverable. An impairment charge is recognized when the carrying value of an asset exceeds the projected undiscounted future cash flows expected from its use and disposal.
Fair Value	Fair Value Assets and liabilities that are measured, recorded or disclosed at fair value on a recurring basis are categorized using the fair value hierarchy. The fair value hierarchy has three levels based on the reliability of the inputs used to determine fair value. Level 1, the highest level, refers to the values determined based on quoted prices in active markets for identical assets. Level 2 refers to fair values estimated using significant observable inputs. Level 3, the lowest level, includes fair values estimated using significant unobservable inputs.
Accumulated Other Comprehensive Loss	Accumulated Other Comprehensive Loss Accumulated other comprehensive loss, as reflected in the condensed consolidated balance sheets under the equity section, was comprised of cumulative pension and retirement liability adjustments, net of tax.
Recent Accounting Pronouncements	Recent Accounting Pronouncements Recently Issued Accounting Standards In June 2015, the FASB issued ASU 2015-10, “Technical Corrections and Improvements” (“ASU 2015-10”), which covers a wide range of Topics in the Codification. The amendments in ASU 2015-10 represent changes to make minor corrections or minor improvements to the Codification that are not expected to have a significant effect on current accounting practice or create a significant administrative cost on most entities. The amendments in this new guidance that require transition guidance are effective for annual and interim periods within those annual periods, beginning after December 15, 2015, which was our interim period beginning January 1, 2016. All other amendments are effective upon issuance of ASU 2015-10. Early adoption is permitted. We do not anticipate this standard will have a significant impact on our condensed consolidated financial statements. In April 2015, the FASB issued ASU 2015-05, “Intangibles - Goodwill and Other - Internal-Use Software (Subtopic 350-40): Customer’s Accounting for Fees Paid in a Cloud Computing Arrangement” (“ASU 2015-05”), which provides guidance on fees paid by a customer in a cloud computing arrangement. If a cloud computing arrangement includes a software license, the customer should account for the software license element of the arrangement consistent with the acquisition of other software licenses. If a cloud computing arrangement does not include a software license, the customer should account for the arrangement as a service contract. The new guidance is effective for annual and interim periods within those annual periods, beginning after December 15, 2015, which will be our interim period beginning January 1, 2016. Early adoption is permitted. We are evaluating the impact of this standard but currently do not anticipate it will have a significant impact on our condensed consolidated financial statements. In April 2015, the FASB issued ASU 2015-03, “Interest - Imputation of Interest (Subtopic 835-30): Simplifying the Presentation of Debt Issuance Costs” (“ASU 2015-03”), which changes the presentation of debt issuance costs in financial statements. Under ASU 2015-03, an entity presents such costs in the balance sheet as a direct deduction from the related debt liability rather than as an asset. Amortization of those costs is reported as interest expense. The new guidance is effective for annual and interim periods within those annual periods, beginning after December 15, 2015, which will be our interim period beginning January 1, 2016. Early adoption is permitted. We had approximately $6.9 million of debt issuance costs and approximately $265.0 million of total debt as of July 4, 2015, and thus, we do not believe that adoption of this new guidance will have a significant impact on our condensed consolidated financial statements. In January 2015, the FASB issued ASU 2015-01, “Income Statement - Extraordinary and Unusual Items (Subtopic 225-20)” (“ASU 2015-01”), which eliminates from U.S. GAAP the concept of extraordinary items. Current guidance requires separate classification, presentation, and disclosure of extraordinary events and transactions. In addition, an event or transaction is presumed to be an ordinary and usual activity of the reporting entity unless evidence clearly supports its classification as an extraordinary item. The new guidance is effective for annual and interim periods within those annual periods, beginning after December 15, 2015, which will be our interim period beginning January 1, 2016. Early adoption is permitted provided it is applied from the beginning of the annual period of adoption. We are evaluating the impact of this standard but currently do not anticipate it will have a significant impact on our condensed consolidated financial statements. In August 2014, the FASB issued ASU 2014-15, “Presentation of Financial Statements - Going Concern (Subtopic 205-40): Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern” (“ASU 2014-15”), which defines management’s responsibility to evaluate whether there is substantial doubt about a company’s ability to continue as a going concern. ASU 2014-15 also provide principles and definitions that are intended to reduce diversity in the timing and content of disclosures in the financial statement footnotes. The new guidance is effective for annual periods ending after December 15, 2016, which will be our year ending December 31, 2016, and interim periods beginning after December 15, 2016, which will be our interim period beginning January 1, 2017. Early adoption is permitted. We are evaluating the impact of this standard but currently do not anticipate it will have a significant impact on our condensed consolidated financial statements. In June 2014, the FASB issued ASU 2014-12, “Compensation - Stock Compensation (Topic 718): Accounting for Share-Based Payments When the Terms of an Award Provide that a Performance Target Could be Achieved after the Requisite Service Period” (“ASU 2014-12”), which requires that a performance target that affects vesting, and that could be achieved after the requisite service period, be treated as a performance condition. Thus, the performance target should not be reflected in estimating the grant date fair value of the award. This update further clarifies that compensation cost should be recognized in the period in which it becomes probable that the performance target will be achieved and should represent the compensation cost attributable to the period(s) for which the requisite service has already been rendered. The new guidance is effective for us beginning January 1, 2016. Early adoption is permitted. We currently do not anticipate the adoption of this standard will have a material impact on our condensed consolidated financial statements. In May 2014, the FASB issued ASU 2014-09, “Revenue from Contracts with Customers (Topic 606)” (“ASU 2014-09”), which outlines a new, single comprehensive model for entities to use in accounting for revenue arising from contracts with customers and supersedes most current revenue recognition guidance, including industry-specific guidance. This new revenue recognition model provides a five-step analysis in determining when and how revenue is recognized. It requires entities to exercise judgment when considering the terms of the contract(s) which include (i) identifying the contract(s) with the customer, (ii) identifying the separate performance obligations in the contract, (iii) determining the transaction price, (iv) allocating the transaction price to the separate performance obligations, and (v) recognizing revenue when each performance obligation is satisfied. Thus, it depicts the transfer of promised goods or services to customers in an amount that reflects the consideration an entity expects to receive in exchange for those goods or services. Companies have the option of applying the provisions of ASU 2014-09 either retrospectively to each prior reporting period presented or retrospectively with the cumulative effect of initially applying this guidance recognized at the date of initial application. Early adoption is not permitted. The new guidance is effective for us beginning January 1, 2017. We are currently evaluating the method and impact that adopting this new accounting standard will have on our condensed consolidated financial statements.

Summary of Significant Accounting Policies (Tables)

6 Months Ended

Jul. 04, 2015

Accounting Policies [Abstract]

Weighted Average Number of Shares Outstanding Used to Compute Earnings Per Share

The net earnings (loss), weighted-average number of common shares outstanding used to compute earnings (loss) per share were as follows:



	(In thousands, except per share data) Three Months Ended				(In thousands, except per share data) Six Months Ended
	July 4, 2015		June 28, 2014		July 4, 2015			June 28, 2014
			As Restated					As Restated
Net earnings (loss)	$	1,782	$	6,619	$	(191	)	$	11,778
Weighted-average number of common shares outstanding
Basic weighted-average common shares outstanding	11,062		10,871		11,012			10,864
Dilutive potential common shares	214		174		—			258
Diluted weighted-average common shares outstanding	11,276		11,045		11,012			11,122
Earnings (loss) per share
Basic	$	0.16	$	0.61	$	(0.02	)	$	1.08
Diluted	$	0.16	$	0.60	$	(0.02	)	$	1.06

Weighted Average Number of Shares Outstanding Excluded from Computation of Diluted Earnings

(In thousands)

Three Months Ended

(In thousands)

Six Months Ended

July 4,
2015

June 28,
2014

July 4,
2015

June 28,
2014

Stock options and stock units

182

248

911

177

Restatement (Tables)

6 Months Ended

Jul. 04, 2015

Accounting Changes and Error Corrections [Abstract]

Schedule of Prior Period Adjustments

The effects of these prior period errors on our unaudited condensed consolidated financial statements are as follows (in thousands, except per share data):



	June 28, 2014
Unaudited Condensed Consolidated Balance Sheet:	As Reported			Adjustments			As Restated
Assets
Current Assets
Cash and cash equivalents	$	43,751		$	—		$	43,751
Accounts receivable (less allowance for doubtful accounts of $254 at June 28, 2014)	105,209			—			105,209
Inventories	142,201			—			142,201
Production cost of contracts	11,023			—			11,023
Deferred income taxes	11,513			1,416			12,929
Other current assets	20,602			998			21,600
Total Current Assets	334,299			2,414			336,713
Property and Equipment, Net	94,070			—			94,070
Goodwill	161,940			(4,371		)	157,569
Intangibles, Net	160,285			—			160,285
Other Assets	8,660			—			8,660
Total Assets	$	759,254		$	(1,957	)	$	757,297
Liabilities and Shareholders’ Equity
Current Liabilities
Current portion of long-term debt	$	26		$	—		$	26
Accounts payable	53,749			—			53,749
Accrued liabilities	47,973			3,589			51,562
Total Current Liabilities	101,748			3,589			105,337
Long-Term Debt, Less Current Portion	317,664			—			317,664
Deferred Income Taxes	69,747			(500		)	69,247
Other Long-Term Liabilities	17,456			(300		)	17,156
Total Liabilities	506,615			2,789			509,404
Commitments and Contingencies
Shareholders’ Equity
Common stock - $0.01 par value; 35,000,000 shares authorized; 10,892,133 shares issued at June 28, 2014	109			—			109
Additional paid-in capital	70,337			(1,633		)	68,704
Retained earnings	185,929			(3,113		)	182,816
Accumulated other comprehensive loss	(3,736		)	—			(3,736		)
Total Shareholders’ Equity	252,639			(4,746		)	247,893
Total Liabilities and Shareholders’ Equity	$	759,254		$	(1,957	)	$	757,297



	Three Months Ended June 28, 2014									Six Months Ended June 28, 2014
Unaudited Condensed Consolidated Statement of Income:	As Reported			Adjustments			As Restated			As Reported			Adjustments			As Restated
Net Revenues	$	186,516		$	—		$	186,516		$	366,269		$	—		$	366,269
Cost of Sales	149,073			(235		)	148,838			293,756			(1,080		)	292,676
Gross Profit	37,443			235			37,678			72,513			1,080			73,593
Selling, General and Administrative Expenses	20,868			—			20,868			41,955			—			41,955
Operating Income	16,575			235			16,810			30,558			1,080			31,638
Interest Expense	(6,994		)	—			(6,994		)	(14,119		)	—			(14,119		)
Income Before Taxes	9,581			235			9,816			16,439			1,080			17,519
Income Tax Expense	3,109			88			3,197			5,338			403			5,741
Net Income	$	6,472		$	147		$	6,619		$	11,101		$	677		$	11,778
Earnings Per Share
Basic earnings per share	$	0.60		$	0.01		$	0.61		$	1.02		$	0.06		$	1.08
Diluted earnings per share	$	0.59		$	0.01		$	0.60		$	1.00		$	0.06		$	1.06
Weighted-Average Number of Shares Outstanding
Basic	10,871			—			10,871			10,864			—			10,864
Diluted	11,045			—			11,045			11,122			—			11,122



	Three Months Ended June 28, 2014								Six Months Ended June 28, 2014
Unaudited Condensed Consolidated Statement of Comprehensive Income:	As Reported			Adjustments		As Restated			As Reported			Adjustments		As Restated
Net Income	$	6,472		$	147	$	6,619		$	11,101		$	677	$	11,778
Pension Adjustments
Amortization of actuarial loss and prior service costs, net of tax benefit of approximately $48 and $84 for the three months and six months ended June 28, 2014	(57		)	—		(57		)	(126		)	—		(126		)
Other Comprehensive Loss	(57		)	—		(57		)	(126		)	—		(126		)
Comprehensive Income	$	6,529		$	147	$	6,676		$	11,227		$	677	$	11,904



	Six Months Ended June 28, 2014
Unaudited Condensed Consolidated Cash Flow Statement:	As Reported			Adjustments			As Restated
Cash Flows from Operating Activities
Net Income	$	11,101		$	677		$	11,778
Adjustments to Reconcile Net Income to
Net Cash Provided by Operating Activities:
Depreciation and amortization	15,125			—			15,125
Stock-based compensation expense	1,288			—			1,288
Deferred income taxes	595			403			998
Excess tax benefits from stock-based compensation	(61		)	—			(61		)
Recovery of doubtful accounts	(235		)	—			(235		)
Other	1,111			(1,080		)	31
Changes in Assets and Liabilities:
Accounts receivable	(13,066		)	—			(13,066		)
Inventories	(1,694		)	—			(1,694		)
Production cost of contracts	(1,734		)	—			(1,734		)
Other assets	6,563			—			6,563
Accounts payable	(4,363		)	—			(4,363		)
Accrued and other liabilities	835			—			835
Net Cash Provided by Operating Activities	15,465			—			15,465
Cash Flows from Investing Activities
Purchases of property and equipment	(5,997		)	—			(5,997		)
Proceeds from sales of assets	51			—			51
Net Cash Used in Investing Activities	(5,946		)	—			(5,946		)
Cash Flows from Financing Activities
Repayment of term loan and other debt	(15,012		)	—			(15,012		)
Excess tax benefits from stock-based compensation	61			—			61
Net proceeds from issuance of common stock under stock plans	369			—			369
Net Cash Used in Financing Activities	(14,582		)	—			(14,582		)
Net Decrease in Cash and Cash Equivalents	(5,063		)	—			(5,063		)
Cash and Cash Equivalents at Beginning of Year	48,814			—			48,814
Cash and Cash Equivalents at End of Year	$	43,751		$	—		$	43,751

Employee Benefit Plans (Tables)

6 Months Ended

Jul. 04, 2015

Compensation and Retirement Disclosure [Abstract]

Components of Net Periodic Pension Cost

The components of net periodic pension expense were as follows:



	(In thousands)						(In thousands)
	Three Months Ended						Six Months Ended
	July 4, 2015			June 28, 2014			July 4, 2015			June 28, 2014
Service cost	$	197		$	173		$	393		$	346
Interest cost	337			319			675			638
Expected return on plan assets	(373		)	(351		)	(747		)	(701		)
Amortization of actuarial losses	221			105			443			210
Net periodic pension cost	$	382		$	246		$	764		$	493

Reclassification out of Accumulated Other Comprehensive Income

The components of the reclassifications of net actuarial losses from accumulated other comprehensive loss to net income for the three months ended July 4, 2015 were as follows:



	(In thousands)
	Three Months Ended			Six Months Ended
	July 4, 2015			July 4, 2015
Amortization of actuarial losses - total before tax ⁽¹⁾	$	(221	)	$	(443	)
Tax benefit	68			165
Net of tax	$	(153	)	$	(278	)


(1)	The amortization expense is included in the computation of periodic pension cost and is a decrease to net income upon reclassification from accumulated other comprehensive loss.

Business Segment Information (Tables)

6 Months Ended

Jul. 04, 2015

Segment Reporting [Abstract]

Financial Information by Reportable Segment

Financial information by reportable operating segment was as follows:



	(In thousands) Three Months Ended						(In thousands) Six Months Ended
	July 4, 2015			June 28, 2014			July 4, 2015			June 28, 2014
				As Restated						As Restated
Net Revenues
DAS	$	76,078		$	78,616		$	148,136		$	160,270
DLT	98,767			107,900			199,629			205,999
Total Net Revenues	$	174,845		$	186,516		$	347,765		$	366,269
Segment Operating Income
DAS	$	6,870		$	10,068		$	9,008		$	21,159
DLT	7,692			10,757			13,977			17,801
	14,562			20,825			22,985			38,960
Corporate General and Administrative Expenses ⁽¹⁾	(3,723		)	(4,015		)	(8,519		)	(7,322		)
Operating Income	$	10,839		$	16,810		$	14,466		$	31,638
Depreciation and Amortization Expenses
DAS	$	2,111		$	3,554		$	4,624		$	5,970
DLT	4,361			4,043			8,720			9,051
Corporate Administration	42			102			84			104
Total Depreciation and Amortization Expenses	$	6,514		$	7,699		$	13,428		$	15,125
Capital Expenditures
DAS	$	2,417		$	1,435		$	5,751		$	2,720
DLT	948			2,078			2,438			2,975
Corporate Administration	2			14			6			24
Total Capital Expenditures	$	3,367		$	3,527		$	8,195		$	5,719


(1)	Includes costs not allocated to either the DLT or DAS operating segments.

Segment Assets

Corporate assets include assets not specifically identified with a business segment, including cash. Our segment assets are as follows:



	(In thousands)
	July 4, 2015		December 31, 2014
Total Assets
DAS	$	243,840	$	245,925
DLT	412,489		427,719
Corporate Administration	53,641		73,955
Total Assets	$	709,970	$	747,599
Goodwill and Intangibles
DAS	$	62,803	$	63,497
DLT	244,854		249,176
Total Goodwill and Intangibles	$	307,657	$	312,673

Summary of Significant Accounting Policies - Additional Information (Detail) (USD $)	6 Months Ended
	Jul. 04, 2015 Segment	Dec. 31, 2014	Jun. 28, 2014	Dec. 31, 2013
Accounting Policies [Abstract]
Number of reportable segments	2
Number of operating segments	2
Cash equivalent maturity period	3 months
Debt issuance costs	$ 6,900,000
Total long-term debt	$ 265,012,000	$ 290,026,000	$ 317,664,000	$ 290,026,000

Summary of Significant Accounting Policies - Weighted Average Number of Shares Outstanding Used to Compute Earnings Per Share (Detail) (USD $) In Thousands, except Per Share data, unless otherwise specified	3 Months Ended		6 Months Ended
	Jul. 04, 2015	Jun. 28, 2014	Jul. 04, 2015	Jun. 28, 2014
Accounting Policies [Abstract]
Net earnings (loss)	$ 1,782	$ 6,619	$ (191)	$ 11,778
Weighted-average number of common shares outstanding
Basic weighted-average common shares outstanding	11,062	10,871	11,012	10,864
Dilutive potential common shares	214	174	0	258
Diluted weighted-average common shares outstanding	11,276	11,045	11,012	11,122
Earnings (loss) per share
Basic (in dollars per share)	$ 0.16	$ 0.61	$ (0.02)	$ 1.08
Diluted (in dollars per share)	$ 0.16	$ 0.60	$ (0.02)	$ 1.06

Restatement - Narrative (Details) (USD $)	3 Months Ended		6 Months Ended			3 Months Ended	6 Months Ended	9 Months Ended	12 Months Ended
Restatement - Narrative (Details) (USD $)	Jul. 04, 2015	Jun. 28, 2014	Jul. 04, 2015	Jun. 28, 2014	Dec. 31, 2014	Jun. 28, 2014 Adjustments	Jun. 28, 2014 Adjustments	Sep. 27, 2014 Adjustments	Dec. 31, 2013 Adjustments	Dec. 31, 2012 Adjustments	Dec. 31, 2011 Adjustments	Dec. 31, 2010 Adjustments	Dec. 31, 2009 Adjustments
Cost of goods sold								$ (800,000)	$ (900,000)	$ (2,200,000)	$ (300,000)	$ 1,300,000	$ 6,700,000
Income tax expense (benefit)	1,279,000	3,197,000	218,000	5,741,000		88,000	403,000		(900,000)	0
Goodwill	157,569,000	157,569,000	157,569,000	157,569,000	157,569,000	(4,371,000)	(4,371,000)				(4,000,000)
Deferred income taxes											(2,700,000)
Goodwill impairment											1,400,000
Deferred tax assets											$ (1,600,000)

Restatement - Balance Sheet (Details) (USD $) In Thousands, unless otherwise specified	Jul. 04, 2015	Dec. 31, 2014	Jun. 28, 2014	Dec. 31, 2013	Jun. 28, 2014 As Reported	Dec. 31, 2013 As Reported	Jun. 28, 2014 Adjustments	Dec. 31, 2013 Adjustments	Dec. 31, 2011 Adjustments
Current Assets
Cash and cash equivalents	$ 26,842	$ 45,627	$ 43,751	$ 48,814	$ 43,751	$ 48,814	$ 0	$ 0
Accounts receivable (less allowance for doubtful accounts of $254 at June 28, 2014)	91,194	91,060	105,209		105,209		0
Inventories	138,014	142,842	142,201		142,201		0
Production cost of contracts	9,772	11,727	11,023		11,023		0
Deferred income taxes	12,371	13,783	12,929		11,513		1,416
Other current assets	16,835	23,702	21,600		20,602		998
Total Current Assets	295,028	328,741	336,713		334,299		2,414
Property and equipment, net of accumulated depreciation of $133,679 and $128,457 at July 4, 2015 and December 31, 2014, respectively	99,347	99,068	94,070		94,070		0
Goodwill	157,569	157,569	157,569		161,940		(4,371)		(4,000)
Intangibles, net	150,088	155,104	160,285		160,285		0
Other assets	7,938	7,117	8,660		8,660		0
Total Assets	709,970	747,599	757,297		759,254		(1,957)
Current Liabilities
Current portion of long-term debt	27	26	26	26	26		0
Accounts payable	55,313	58,979	53,749		53,749		0
Accrued liabilities	41,901	52,066	51,562		47,973		3,589
Total Current Liabilities	97,241	111,071	105,337		101,748		3,589
Long-term debt, less current portion	265,012	290,026	317,664	290,026	317,664		0
Deferred income taxes	69,613	69,448	69,247		69,747		(500)
Other long-term liabilities	19,583	20,484	17,156		17,456		(300)
Total Liabilities	451,449	491,029	509,404		506,615		2,789
Commitments and Contingencies
Shareholders’ Equity
Common stock - $0.01 par value; 35,000,000 shares authorized; 10,892,133 shares issued at June 28, 2014	111	110	109		109		0
Additional paid-in capital	74,069	72,206	68,704		70,337		(1,633)
Retained earnings	190,714	190,905	182,816		185,929		(3,113)
Accumulated other comprehensive loss	(6,373)	(6,651)	(3,736)		(3,736)		0
Total Shareholders’ Equity	258,521	256,570	247,893		252,639		(4,746)
Total Liabilities and Shareholders’ Equity	$ 709,970	$ 747,599	$ 757,297		$ 759,254		$ (1,957)

Restatement - Balance Sheet Non-printing (Details) (USD $) In Thousands, except Share data, unless otherwise specified	Jul. 04, 2015	Dec. 31, 2014	Jun. 28, 2014
Accounting Changes and Error Corrections [Abstract]
Accounts receivable, allowance for doubtful accounts	$ 223	$ 252	$ 254
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01	$ 0.01
Common stock, shares authorized	35,000,000	35,000,000	35,000,000
Common stock, shares issued	11,082,460	10,952,268	10,892,133

Restatement - Consolidated Statement of Income (Details) (USD $) Share data in Thousands, except Per Share data, unless otherwise specified	3 Months Ended		6 Months Ended		3 Months Ended	6 Months Ended	3 Months Ended	6 Months Ended	12 Months Ended
	Jul. 04, 2015	Jun. 28, 2014	Jul. 04, 2015	Jun. 28, 2014	Jun. 28, 2014 As Reported	Jun. 28, 2014 As Reported	Jun. 28, 2014 Adjustments	Jun. 28, 2014 Adjustments	Dec. 31, 2013 Adjustments	Dec. 31, 2012 Adjustments
Net Revenues	$ 174,845,000	$ 186,516,000	$ 347,765,000	$ 366,269,000	$ 186,516,000	$ 366,269,000	$ 0	$ 0
Cost of Sales	143,638,000	148,838,000	289,797,000	292,676,000	149,073,000	293,756,000	(235,000)	(1,080,000)
Gross Profit	31,207,000	37,678,000	57,968,000	73,593,000	37,443,000	72,513,000	235,000	1,080,000
Selling, General and Administrative Expenses	20,368,000	20,868,000	43,502,000	41,955,000	20,868,000	41,955,000	0	0
Operating Income	10,839,000	16,810,000	14,466,000	31,638,000	16,575,000	30,558,000	235,000	1,080,000
Interest Expense	(6,446,000)	(6,994,000)	(13,107,000)	(14,119,000)	(6,994,000)	(14,119,000)	0	0
Income Before Taxes	3,061,000	9,816,000	27,000	17,519,000	9,581,000	16,439,000	235,000	1,080,000
Income Tax Expense	1,279,000	3,197,000	218,000	5,741,000	3,109,000	5,338,000	88,000	403,000	(900,000)	0
Net Income (Loss)	$ 1,782,000	$ 6,619,000	$ (191,000)	$ 11,778,000	$ 6,472,000	$ 11,101,000	$ 147,000	$ 677,000
Earnings (loss) per share
Basic earnings per share (in dollars per share)	$ 0.16	$ 0.61	$ (0.02)	$ 1.08	$ 0.60	$ 1.02	$ 0.01	$ 0.06
Diluted earnings per share (in dollars per share)	$ 0.16	$ 0.60	$ (0.02)	$ 1.06	$ 0.59	$ 1.00	$ 0.01	$ 0.06
Weighted-Average Number of Common Shares Outstanding
Basic weighted-average common shares outstanding	11,062	10,871	11,012	10,864	10,871	10,864	0	0
Diluted weighted-average common shares outstanding	11,276	11,045	11,012	11,122	11,045	11,122	0	0

Restatement - Statement of Comprehensive Income (Details) (USD $) In Thousands, unless otherwise specified	3 Months Ended		6 Months Ended
	Jul. 04, 2015	Jun. 28, 2014	Jul. 04, 2015	Jun. 28, 2014
Net Income (Loss)	$ 1,782	$ 6,619	$ (191)	$ 11,778
Other Comprehensive Loss
Amortization of actuarial loss and prior service costs, net of tax benefit of approximately $48 and $84 for the three months and six months ended June 28, 2014	(153)	(57)	(278)	(126)
Other Comprehensive Loss	(153)	(57)	(278)	(126)
Comprehensive Income	1,935	6,676	87	11,904
As Reported
Net Income (Loss)		6,472		11,101
Other Comprehensive Loss
Amortization of actuarial loss and prior service costs, net of tax benefit of approximately $48 and $84 for the three months and six months ended June 28, 2014		(57)		(126)
Other Comprehensive Loss		(57)		(126)
Comprehensive Income		6,529		11,227
Adjustments
Net Income (Loss)		147		677
Other Comprehensive Loss
Amortization of actuarial loss and prior service costs, net of tax benefit of approximately $48 and $84 for the three months and six months ended June 28, 2014		0		0
Other Comprehensive Loss		0		0
Comprehensive Income		$ 147		$ 677

Restatement - Statement of Cash Flows (Details) (USD $) In Thousands, unless otherwise specified	6 Months Ended
	Jul. 04, 2015	Jun. 28, 2014
Cash Flows from Operating Activities
Net Income (Loss)	$ (191)	$ 11,778
Adjustments to Reconcile Net Income to Net Cash Provided by Operating Activities
Depreciation and amortization	13,428	15,125
Stock-based compensation expense	2,461	1,288
Deferred income taxes	1,577	998
Excess tax benefits from stock-based compensation	(509)	(61)
Recovery of doubtful accounts	(28)	(235)
Other	(1,663)	31
Changes in Assets and Liabilities:
Accounts receivable	(106)	(13,066)
Inventories	4,828	(1,694)
Production cost of contracts	1,348	(1,734)
Other assets	7,942	6,563
Accounts payable	(4,078)	(4,363)
Accrued and other liabilities	(10,295)	835
Net Cash Provided by Operating Activities	17,556	15,465
Cash Flows from Financing Activities
Purchases of property and equipment	(7,782)	(5,997)
Proceeds from sale of assets	279	51
Net Cash Used in Investing Activities	(5,993)	(5,946)
Cash Flows from Investing Activities
Repayment of term loan and other debt	(90,013)	(15,012)
Excess tax benefits from stock-based compensation	509	61
Net proceeds from issuance of common stock under stock plans	(1,106)	369
Net Cash Used in Financing Activities	(30,348)	(14,582)
Net Decrease in Cash and Cash Equivalents	(18,785)	(5,063)
Cash and Cash Equivalents at Beginning of Period	45,627	48,814
Cash and Cash Equivalents at End of Period	26,842	43,751
Supplemental Disclosures of Cash Flow Information
Interest paid	12,400	1,440
Taxes paid	150	3,249
Non-cash activities:
Purchases of property and equipment not paid	1,871	722
As Reported
Cash Flows from Operating Activities
Net Income (Loss)		11,101
Adjustments to Reconcile Net Income to Net Cash Provided by Operating Activities
Depreciation and amortization		15,125
Stock-based compensation expense		1,288
Deferred income taxes		595
Excess tax benefits from stock-based compensation		(61)
Recovery of doubtful accounts		(235)
Other		1,111
Changes in Assets and Liabilities:
Accounts receivable		(13,066)
Inventories		(1,694)
Production cost of contracts		(1,734)
Other assets		6,563
Accounts payable		(4,363)
Accrued and other liabilities		835
Net Cash Provided by Operating Activities		15,465
Cash Flows from Financing Activities
Purchases of property and equipment		(5,997)
Proceeds from sale of assets		51
Net Cash Used in Investing Activities		(5,946)
Cash Flows from Investing Activities
Repayment of term loan and other debt		(15,012)
Excess tax benefits from stock-based compensation		61
Net proceeds from issuance of common stock under stock plans		369
Net Cash Used in Financing Activities		(14,582)
Net Decrease in Cash and Cash Equivalents		(5,063)
Cash and Cash Equivalents at Beginning of Period		48,814
Cash and Cash Equivalents at End of Period		43,751
Adjustments
Cash Flows from Operating Activities
Net Income (Loss)		677
Adjustments to Reconcile Net Income to Net Cash Provided by Operating Activities
Depreciation and amortization		0
Stock-based compensation expense		0
Deferred income taxes		403
Excess tax benefits from stock-based compensation		0
Recovery of doubtful accounts		0
Other		(1,080)
Changes in Assets and Liabilities:
Accounts receivable		0
Inventories		0
Production cost of contracts		0
Other assets		0
Accounts payable		0
Accrued and other liabilities		0
Net Cash Provided by Operating Activities		0
Cash Flows from Financing Activities
Purchases of property and equipment		0
Proceeds from sale of assets		0
Net Cash Used in Investing Activities		0
Cash Flows from Investing Activities
Repayment of term loan and other debt		0
Excess tax benefits from stock-based compensation		0
Net proceeds from issuance of common stock under stock plans		0
Net Cash Used in Financing Activities		0
Net Decrease in Cash and Cash Equivalents		0
Cash and Cash Equivalents at Beginning of Period		0
Cash and Cash Equivalents at End of Period		$ 0

Inventories (Detail) (USD $) In Thousands, unless otherwise specified	Jul. 04, 2015	Dec. 31, 2014	Jun. 28, 2014
Inventory Disclosure [Abstract]
Raw materials and supplies	$ 73,309	$ 77,033
Work in process	58,992	61,458
Finished goods	10,568	14,116
Inventory, Gross, Total	142,869	152,607
Less progress payments	4,855	9,765
Total	$ 138,014	$ 142,842	$ 142,201

Goodwill (Detail) (USD $) In Thousands, unless otherwise specified	Jul. 04, 2015	Dec. 31, 2014	Jun. 28, 2014
Goodwill [Line Items]
Gross goodwill		$ 239,291
Accumulated goodwill impairment		(81,722)
Goodwill	157,569	157,569	157,569
Ducommun AeroStructures
Goodwill [Line Items]
Gross goodwill		57,243
Accumulated goodwill impairment		0
Goodwill	57,243	57,243
Ducommun LaBarge Technologies
Goodwill [Line Items]
Gross goodwill		182,048
Accumulated goodwill impairment		(81,722)
Goodwill	$ 100,326	$ 100,326

Accrued Liabilities (Detail) (USD $) In Thousands, unless otherwise specified	Jul. 04, 2015	Dec. 31, 2014	Jun. 28, 2014
Payables and Accruals [Abstract]
Accrued compensation	$ 17,307	$ 25,352
Accrued income and sales tax	1,306	1,580
Customer deposits	1,015	1,139
Interest payable	9,032	9,439
Provision for forward loss reserves	4,762	4,734
Other	8,479	9,822
Total	$ 41,901	$ 52,066	$ 51,562

Long Term Debt - Summary (Detail) (USD $) In Thousands, unless otherwise specified	Jul. 04, 2015	Dec. 31, 2014	Jun. 28, 2014	Dec. 31, 2013
Debt Instrument [Line Items]
Total debt	$ 265,039			$ 290,052
Less current portion	27	26	26	26
Total long-term debt	265,012	290,026	317,664	290,026
Weighted-average interest rate (percent)	8.02%			8.20%
Senior Unsecured Notes
Debt Instrument [Line Items]
Long-Term Debt	200,000			200,000
Fixed rate, note (percent)	9.75%
Senior Secured Term Loan
Debt Instrument [Line Items]
Long-Term Debt	0			90,000
Floating rate, note (percent)	4.75%
New revolving credit facility
Debt Instrument [Line Items]
Long-Term Debt	65,000			0
Other Debt
Debt Instrument [Line Items]
Long-Term Debt	$ 39			$ 52
Fixed rate, note (percent)	5.41%

Long-Term Debt - Additional information (Detail) (USD $)	6 Months Ended								6 Months Ended					1 Months Ended									6 Months Ended		0 Months Ended
	Jul. 04, 2015	Jun. 28, 2014	Jul. 04, 2015 Existing Notes	Dec. 31, 2013 Existing Notes	Jul. 04, 2015 New Revolving Credit Facility	Dec. 31, 2013 New Revolving Credit Facility	Jun. 29, 2015 Existing Credit Facilities Existing Notes	Jul. 04, 2015 Existing Credit Facilities Existing Notes Fair Value, Inputs, Level 2	Jul. 04, 2015 Existing Credit Facilities Senior Secured Term Loan	Jul. 04, 2015 New Credit Facilities	Jun. 30, 2015 New Credit Facilities First two years	Jun. 30, 2015 New Credit Facilities Third year	Jun. 30, 2015 New Credit Facilities Fourth and fifth years	Jun. 30, 2015 New Credit Facilities Minimum	Jun. 30, 2015 New Credit Facilities Maximum	Jun. 30, 2015 New Credit Facilities LIBOR Minimum	Jun. 30, 2015 New Credit Facilities LIBOR Maximum	Jun. 30, 2015 New Credit Facilities Federal Funds Rate	Jun. 30, 2015 New Credit Facilities Eurodollar Rate	Jun. 30, 2015 New Credit Facilities Base Rate [Member] Minimum	Jun. 30, 2015 New Credit Facilities Base Rate [Member] Maximum	Jun. 30, 2015 New Credit Facilities Senior Secured Term Loan	Jul. 04, 2015 New Credit Facilities New Revolving Credit Facility	Jun. 30, 2015 New Credit Facilities New Revolving Credit Facility	Jul. 27, 2015 Subsequent Event Existing Credit Facilities Existing Notes
Debt Instrument [Line Items]
Fair value debt								$ 210,000,000
Debt amount																						275,000,000.0		200,000,000
Spread on variable rate (percentage)																1.50%	2.75%			0.50%	1.75%
Spread on base rate (percentage)																		0.50%	1.00%
Commitment fee (percentage)														0.175%	0.30%
Prepayment amount of principal outstanding (percentage)											5.00%	7.50%	10.00%
Proceeds from revolving credit facility	65,000,000	0																					65,000,000
Extinguishment of debt									80,000,000
Unamortized debt issuance costs expensed									2,800,000																2,100,000
Debt issuance costs expensed										4,700,000
Remaining borrowing capacity																							132,300,000
Outstanding standby letters of credit																							2,700,000
Long-term debt			200,000,000	200,000,000	65,000,000	0	200,000,000
Call premium incurred																									$ 9,750,000

Shareholders' Equity (Detail)	Jul. 04, 2015	Dec. 31, 2014
Equity [Abstract]
Preferred stock, shares authorized	5,000,000	5,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0

Employee Benefit Plans - Components of Net Periodic Pension Cost for Defined Benefit Pension Plan and Retirement Plan (Detail) (USD $) In Thousands, unless otherwise specified	3 Months Ended		6 Months Ended
	Jul. 04, 2015	Jun. 28, 2014	Jul. 04, 2015	Jun. 28, 2014
Compensation and Retirement Disclosure [Abstract]
Service cost	$ 197	$ 173	$ 393	$ 346
Interest cost	337	319	675	638
Expected return on plan assets	(373)	(351)	(747)	(701)
Amortization of actuarial losses	221	105	443	210
Net periodic pension cost	$ 382	$ 246	$ 764	$ 493

Employee Benefit Plans - Reclassifications from Accumulated Other Comprehensive Income (Detail) (USD $)
In Thousands, unless otherwise specified

3 Months Ended

6 Months Ended

Jul. 04, 2015

Compensation and Retirement Disclosure [Abstract]

Amortization of actuarial loss - total before tax

$ (221)

^[1]

$ (443)

^[1]

Tax benefit

165

Net of tax

$ (153)

$ (278)

[1]	The amortization expense is included in the computation of periodic pension cost and is a decrease to net income upon reclassification from accumulated other comprehensive loss.

Income Taxes (Detail) (USD $)	3 Months Ended		6 Months Ended
Income Taxes (Detail) (USD $)	Jul. 04, 2015	Jun. 28, 2014	Jul. 04, 2015	Jun. 28, 2014	Dec. 31, 2014
Income Tax Disclosure [Abstract]
Income tax expense (benefit)	$ 1,279,000	$ 3,197,000	$ 218,000	$ 5,741,000
Effective income tax rate (percentage)	42.00%	33.00%	807.00%	33.00%
Unrecognized tax benefits	2,900,000		2,900,000		2,800,000
Expected reduction in unrecognized tax benefits	$ 1,900,000		$ 1,900,000

Contingencies (Detail) (USD $)	6 Months Ended
Contingencies (Detail) (USD $)	Jul. 04, 2015 AirCraft
Loss Contingencies [Line Items]
Number of Boeing aircraft subject to lawsuit	21
Ducommun AeroStructures \| El Mirage and Monrovia, California
Loss Contingencies [Line Items]
Reserve for estimated liability	$ 1,500,000
Ducommun AeroStructures \| Casmalia and West Covina, California
Loss Contingencies [Line Items]
Reserve for estimated liability	400,000
Possible Loss, minimum	400,000
Possible Loss, maximum	3,100,000
Scenario 1
Loss Contingencies [Line Items]
Estimate of possible loss	1,600,000,000
Scenario 2
Loss Contingencies [Line Items]
Estimate of possible loss	851,000,000
For each false claim made on or before September 28, 1999
Loss Contingencies [Line Items]
Civil penalty	10,000
For each false claim made on or after September 28, 1999
Loss Contingencies [Line Items]
Civil penalty	$ 11,000

Business Segment Information - Financial Information by Reportable Segment (Detail) (USD $)
In Thousands, unless otherwise specified

3 Months Ended

6 Months Ended

Jul. 04, 2015

Jun. 28, 2014

Jul. 04, 2015

Jun. 28, 2014

Segment Reporting Information [Line Items]

Net Revenues

$ 174,845

$ 186,516

$ 347,765

$ 366,269

Segment Operating Income

14,562

20,825

22,985

38,960

Operating Income

10,839

16,810

14,466

31,638

Depreciation and Amortization Expenses

6,514

7,699

13,428

15,125

Capital Expenditures

3,367

3,527

8,195

5,719

Operating Segments | DAS

Segment Reporting Information [Line Items]

Net Revenues

76,078

78,616

148,136

160,270

Segment Operating Income

6,870

10,068

9,008

21,159

Depreciation and Amortization Expenses

2,111

3,554

4,624

5,970

Capital Expenditures

2,417

1,435

5,751

2,720

Operating Segments | DLT

Segment Reporting Information [Line Items]

Net Revenues

98,767

107,900

199,629

205,999

Segment Operating Income

7,692

10,757

13,977

17,801

Depreciation and Amortization Expenses

4,361

4,043

8,720

9,051

Capital Expenditures

948

2,078

2,438

2,975

Operating Segments | Corporate Administration

Segment Reporting Information [Line Items]

Corporate General and Administrative Expenses

(3,723)

^[1]

(4,015)

^[1]

(8,519)

^[1]

(7,322)

^[1]

Depreciation and Amortization Expenses

102

104

Capital Expenditures

$ 2

$ 14

$ 6

$ 24

[1]	Includes costs not allocated to either the DLT or DAS operating segments.

Business Segment Information - Segment Assets (Detail) (USD $) In Thousands, unless otherwise specified	Jul. 04, 2015	Dec. 31, 2014	Jun. 28, 2014
Segment Reporting Information [Line Items]
Total Assets	$ 709,970	$ 747,599	$ 757,297
Total Goodwill and Intangibles	307,657	312,673
DAS
Segment Reporting Information [Line Items]
Total Assets	243,840	245,925
Total Goodwill and Intangibles	62,803	63,497
DLT
Segment Reporting Information [Line Items]
Total Assets	412,489	427,719
Total Goodwill and Intangibles	244,854	249,176
Corporate Administration
Segment Reporting Information [Line Items]
Total Assets	$ 53,641	$ 73,955

Shareholders' Equity	6 Months Ended
Shareholders' Equity	Jul. 04, 2015
Equity [Abstract]
Shareholders' Equity	Shareholders’ Equity We are authorized to issue five million shares of preferred stock. At July 4, 2015 and December 31, 2014, no preferred shares were issued or outstanding.