Document and Entity Information	3 Months Ended
Document and Entity Information	Apr. 04, 2015	May 01, 2015
Document And Entity Information [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Apr. 04, 2015
Document Fiscal Year Focus	2015
Document Fiscal Period Focus	Q1
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		11,055,037

Condensed Consolidated Balance Sheets (Unaudited) (USD $) In Thousands, unless otherwise specified	Apr. 04, 2015	Dec. 31, 2014	Mar. 29, 2014	Dec. 31, 2013
Current Assets
Cash and cash equivalents	$ 32,705	$ 45,627	$ 29,415	$ 48,814
Accounts receivable, net of allowance for doubtful accounts of $189 and $252 at April 4, 2015 and December 31, 2014, respectively	90,912	91,060	100,570
Inventories	141,443	142,842	148,895
Production cost of contracts	11,115	11,727	10,479
Deferred income taxes	13,783	13,783	15,340
Other current assets	19,485	23,702	22,662
Total Current Assets	309,443	328,741	327,361
Property and Equipment, Net	99,998	99,068	94,168
Goodwill	157,569	157,569	157,569
Intangibles, Net	152,596	155,104	162,875
Other Assets	6,321	7,117	9,320
Total Assets	725,927	747,599	751,293
Current Liabilities
Current portion of long-term debt	27	26	25	26
Accounts payable	58,577	58,979	53,973
Accrued liabilities	41,659	52,066	43,452
Total Current Liabilities	100,263	111,071	97,450
Long-Term Debt, Less Current Portion	280,019	290,026	325,171	290,026
Deferred Income Taxes	70,199	69,448	70,056
Other Long-Term Liabilities	19,938	20,484	18,622
Total Liabilities	470,419	491,029	511,299
Commitments and Contingencies (Notes 9, 11)
Shareholders’ Equity
Common stock - $0.01 par value; 35,000,000 shares authorized; 10,997,241 and 10,952,268 issued at April 4, 2015 and December 31, 2014, respectively	110	110	110
Additional paid-in capital	72,992	72,206	69,404
Retained earnings	188,932	190,905	176,197
Accumulated other comprehensive loss	(6,526)	(6,651)	(3,793)
Total Shareholders’ Equity	255,508	256,570	239,994
Total Liabilities and Shareholders’ Equity	$ 725,927	$ 747,599	$ 751,293

Condensed Consolidated Balance Sheets (Unaudited) (Parenthetical) (USD $) In Thousands, except Share data, unless otherwise specified	Apr. 04, 2015	Dec. 31, 2014	Mar. 29, 2014
Statement of Financial Position [Abstract]
Accounts receivable, allowance for doubtful accounts	$ 189	$ 252	$ 427
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	10,997,241	10,952,268	10,999,632

Condensed Consolidated Statements of Operations (Unaudited) (USD $) In Thousands, except Per Share data, unless otherwise specified	3 Months Ended
	Apr. 04, 2015	Mar. 29, 2014
Income Statement [Abstract]
Net Revenues	$ 172,920	$ 179,753
Cost of Sales	146,159	143,838
Gross Profit	26,761	35,915
Selling, General and Administrative Expenses	23,134	21,087
Operating Income	3,627	14,828
Interest Expense	(6,661)	(7,125)
(Loss) Income Before Taxes	(3,034)	7,703
Income Tax (Benefit) Expense	(1,061)	2,544
Net (Loss) Income	$ (1,973)	$ 5,159
(Loss) earnings per share
Basic earnings per share (in dollars per share)	$ (0.18)	$ 0.48
Diluted earnings per share (in dollars per share)	$ (0.18)	$ 0.46
Weighted-Average Number of Common Shares Outstanding
Basic (in shares)	10,964	10,844
Diluted (in shares)	10,964	11,107

Condensed Consolidated Statements of Comprehensive (Loss) Income (Unaudited) (USD $) In Thousands, unless otherwise specified	3 Months Ended
	Apr. 04, 2015	Mar. 29, 2014
Statement of Comprehensive Income [Abstract]
Net (Loss) Income	$ (1,973)	$ 5,159
Other Comprehensive Loss
Amortization of actuarial losses and prior service costs, net of tax benefit of approximately $97 and $36 for the three months ended April 4, 2015 and March 29, 2014, respectively	(125)	(69)
Other Comprehensive Loss	(125)	(69)
Comprehensive (Loss) Income	$ (2,098)	$ 5,090

Condensed Consolidated Statements of Cash Flows (Unaudited) (USD $) In Thousands, unless otherwise specified	3 Months Ended
	Apr. 04, 2015	Mar. 29, 2014
Cash Flows from Operating Activities
Net (Loss) Income	$ (1,973)	$ 5,159
Adjustments to Reconcile Net (Loss) Income to Net Cash Provided by (Used in) Operating Activities
Depreciation and amortization	6,914	7,426
Stock-based compensation expense	1,624	364
Deferred income taxes	751	(604)
Excess tax benefits from stock-based compensation	(109)	(124)
Recovery of doubtful accounts	(62)	(62)
Other	643	(757)
Changes in Assets and Liabilities:
Accounts receivable	210	(8,599)
Inventories	1,399	(8,388)
Production cost of contracts	95	513
Other assets	4,412	5,440
Accounts payable	342	(4,138)
Accrued and other liabilities	(10,761)	(6,067)
Net Cash Provided by (Used in) Operating Activities	3,485	(9,837)
Cash Flows from Investing Activities
Purchases of property and equipment	(5,572)	(2,192)
Proceeds from sale of assets	9	5
Net Cash Used in Investing Activities	(5,563)	(2,187)
Cash Flows from Financing Activities
Repayment of term loan and other debt	(10,006)	(7,506)
Excess tax benefits from stock-based compensation	109	124
Net proceeds from issuance of common stock under stock plans	(947)	7
Net Cash Used in Financing Activities	(10,844)	(7,375)
Net Decrease in Cash and Cash Equivalents	(12,922)	(19,399)
Cash and Cash Equivalents at Beginning of Period	45,627	48,814
Cash and Cash Equivalents at End of Period	32,705	29,415
Supplemental Disclosures of Cash Flow Information
Interest paid	11,397	11,397
Taxes paid	0	58
Non-cash activities:
Purchases of property and equipment not paid	$ 714	$ 182

Summary of Significant Accounting Policies

3 Months Ended

Apr. 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 months ended April 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 quarter ended March 29, 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 Per Share

Basic earnings per share are computed by dividing income 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, weighted-average number of common shares outstanding used to compute earnings per share were as follows:



	(In thousands, except per share data) Three Months Ended
	April 4, 2015			March 29, 2014
				As Restated
Net (loss) earnings	$	(1,973	)	$	5,159
Weighted-average number of common shares outstanding
Basic weighted-average common shares outstanding	10,964			10,844
Dilutive potential common shares	—			263
Diluted weighted-average common shares outstanding	10,964			11,107
(Loss) earnings per share
Basic	$	(0.18	)	$	0.48
Diluted	$	(0.18	)	$	0.46

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.

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 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 $5.6 million of debt issuance costs and approximately $280.0 million of total debt as of April 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

3 Months Ended

Apr. 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 April 4, 2015 includes the impact of the restatement on the comparative unaudited quarterly financial information for the quarter ended March 29, 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 March 29, 2014 represent the previously reported unaudited balances in our Quarterly Report on Form 10-Q for the quarter ended March 29, 2014. The effects of these prior period errors on our unaudited condensed consolidated financial statements are as follows (in thousands, except per share data):



	March 29, 2014
Unaudited Condensed Consolidated Balance Sheet:	As Reported			Adjustments			As Restated
Assets
Current Assets
Cash and cash equivalents	$	29,415		$	—		$	29,415
Accounts receivable (less allowance for doubtful accounts of $427 at March 29, 2014)	100,570			—			100,570
Inventories	148,895			—			148,895
Production cost of contracts	10,479			—			10,479
Deferred income taxes	13,836			1,504			15,340
Other current assets	21,664			998			22,662
Total Current Assets	324,859			2,502			327,361
Property and Equipment, Net	94,168			—			94,168
Goodwill	161,940			(4,371		)	157,569
Intangibles, Net	162,875			—			162,875
Other Assets	9,320			—			9,320
Total Assets	$	753,162		$	(1,869	)	$	751,293
Liabilities and Shareholders’ Equity
Current Liabilities
Current portion of long-term debt	$	25		$	—		$	25
Accounts payable	53,973			—			53,973
Accrued liabilities	39,628			3,824			43,452
Total Current Liabilities	93,626			3,824			97,450
Long-Term Debt, Less Current Portion	325,171			—			325,171
Deferred Income Taxes	70,556			(500		)	70,056
Other Long-Term Liabilities	18,922			(300		)	18,622
Total Liabilities	508,275			3,024			511,299
Commitments and Contingencies
Shareholders’ Equity
Common stock - $0.01 par value; 35,000,000 shares authorized; 10,999,632 shares issued at March 29, 2014	110			—			110
Treasury stock, at cost; 143,300 shares at March 29, 2014	(1,924		)	—			(1,924		)
Additional paid-in capital	71,037			(1,633		)	69,404
Retained earnings	179,457			(3,260		)	176,197
Accumulated other comprehensive loss	(3,793		)	—			(3,793		)
Total Shareholders’ Equity	244,887			(4,893		)	239,994
Total Liabilities and Shareholders’ Equity	$	753,162		$	(1,869	)	$	751,293



	Three Months Ended March 29, 2014
Unaudited Condensed Consolidated Statement of Income:	As Reported			Adjustments			As Restated
Net Revenues	$	179,753		$	—		$	179,753
Cost of Sales	144,683			(845		)	143,838
Gross Profit	35,070			845			35,915
Selling, General and Administrative Expenses	21,087			—			21,087
Operating Income	13,983			845			14,828
Interest Expense	(7,125		)	—			(7,125		)
Income Before Taxes	6,858			845			7,703
Income Tax Expense	2,229			315			2,544
Net Income	$	4,629		$	530		$	5,159
Earnings Per Share
Basic earnings per share	$	0.43		$	0.05		$	0.48
Diluted earnings per share	$	0.42		$	0.05		$	0.46
Weighted-Average Number of Shares Outstanding
Basic	10,844			—			10,844
Diluted	11,107			—			11,107



	Three Months Ended March 29, 2014
Unaudited Condensed Consolidated Statement of Comprehensive Income:	As Reported			Adjustments		As Restated
Net Income	$	4,629		$	530	$	5,159
Pension Adjustments
Amortization of actuarial loss included in net income, net of tax benefit of $36 for the three months ended March 29, 2014	(69		)	—		(69		)
Other Comprehensive Loss	(69		)	—		(69		)
Comprehensive Income	$	4,560		$	530	$	5,090



	Three Months Ended March 29, 2014
Unaudited Condensed Consolidated Cash Flow Statement:	As Reported			Adjustments			As Restated
Cash Flows from Operating Activities
Net Income	$	4,629		$	530		$	5,159
Adjustments to Reconcile Net Income to
Net Cash Provided by Operating Activities:
Depreciation and amortization	7,426			—			7,426
Stock-based compensation expense	364			—			364
Deferred income taxes	(919		)	315			(604		)
Excess tax benefits from stock-based compensation	(124		)	—			(124		)
Recovery of doubtful accounts	(62		)	—			(62		)
Other	88			(845		)	(757		)
Changes in Assets and Liabilities:
Accounts receivable	(8,599		)	—			(8,599		)
Inventories	(8,388		)	—			(8,388		)
Production cost of contracts	513			—			513
Other assets	5,440			—			5,440
Accounts payable	(4,138		)	—			(4,138		)
Accrued and other liabilities	(6,067		)	—			(6,067		)
Net Cash Used in Operating Activities	(9,837		)	—			(9,837		)
Cash Flows from Investing Activities
Purchases of property and equipment	(2,192		)	—			(2,192		)
Proceeds from sales of assets	5			—			5
Net Cash Used in Investing Activities	(2,187		)	—			(2,187		)
Cash Flows from Financing Activities
Repayment of term loan and other debt	(7,506		)	—			(7,506		)
Excess tax benefits from stock-based compensation	124			—			124
Net proceeds from issuance of common stock under stock plans	7			—			7
Net Cash Used in Financing Activities	(7,375		)	—			(7,375		)
Net Decrease in Cash and Cash Equivalents	(19,399		)	—			(19,399		)
Cash and Cash Equivalents at Beginning of Year	48,814			—			48,814
Cash and Cash Equivalents at End of Year	$	29,415		$	—		$	29,415
Supplemental Disclosures of Cash Flow Information
Interest paid	$	11,397		$	—		$	11,397
Taxes paid	$	58		$	—		$	58
Non-cash activities:
Purchases of property and equipment not paid	$	182		$	—		$	182

Long-Term Debt

3 Months Ended

Apr. 04, 2015

Debt Disclosure [Abstract]

Long-Term Debt

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



	(In thousands)
	April 4, 2015			December 31, 2014
Senior unsecured notes (fixed 9.75%)	$	200,000		$	200,000
Senior secured term loan (floating 4.75%)	80,000			90,000
Other debt (fixed 5.41%)	46			52
Total debt	280,046			290,052
Less current portion	27			26
Total long-term debt	$	280,019		$	290,026
Weighted-average interest rate	8.32		%	8.20		%

We made voluntary principal prepayments on our senior secured term loan of approximately $10.0 million and $7.5 million for the three months ended April 4, 2015 and March 29, 2014, respectively.

As of April 4, 2015, we had approximately $58.5 million of unused borrowing capacity under the revolving credit facility, after deducting approximately $1.5 million for standby letters of credit.

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 “Credit Facilities”) and our senior unsecured notes (the “Notes”). The defaults on our Credit Facilities and our Notes were deemed cured with the filing of our Annual Report on Form 10-K on April 9, 2015. Thus, as of April 4, 2015, we were not in compliance with all covenants required by our amended credit agreement. However, as of April 4, 2015, there were no amounts outstanding that would have triggered the leverage covenant under the Amended Credit Agreement. Under the terms of the credit agreement, if, during a given fiscal quarter, (i) the sum of (a) any amounts outstanding under the revolving credit facility plus (b) the amount drawn under any letters of credit exceeds $1.0 million or (ii) the aggregate amount of outstanding letters of credit exceeds $5.0 million, the revolving credit facility will be subject to a maximum total leverage ratio.

The carrying amount of our long-term debt approximated fair value, except for the senior unsecured notes for which the fair value was approximately $211.5 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.

The 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 Parent Company has no independent assets or operations and the Subsidiary Guarantors jointly and severally guarantee, on a senior unsecured basis, the Notes. Therefore, no condensed consolidating financial information for the Parent Company and its subsidiaries are presented.

Employee Benefit Plans

3 Months Ended

Apr. 04, 2015

Compensation and Retirement Disclosure [Abstract]

Employee Benefit Plans

The components of net periodic pension expense were as follows:



	(In thousands)
	Three Months Ended
	April 4, 2015			March 29, 2014
Service cost	$	196		$	173
Interest cost	338			319
Expected return on plan assets	(374		)	(350		)
Amortization of actuarial losses	222			105
Net periodic pension cost	$	382		$	247

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



	(In thousands)
	Three Months Ended
	April 4, 2015
Amortization of actuarial losses - total before tax ⁽¹⁾	$	(222	)
Tax benefit	97
Net of tax	$	(125	)


(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	3 Months Ended
Indemnifications	Apr. 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	3 Months Ended
Income Taxes	Apr. 04, 2015
Income Tax Disclosure [Abstract]
Income Taxes	Income Taxes We recorded an income tax benefit of approximately $1.1 million (effective tax benefit rate of 35%) for the three months ended April 4, 2015 compared to an income tax expense of approximately $2.5 million (effective tax rate of 33%) for the three months ended March 29, 2014. The effective tax benefit rate for the three months ended April 4, 2015 includes a benefit for the Qualified Domestic Production Activities Deduction that was partially offset by permanent tax difference items and state taxes. The effective tax rate for the three months ended March 29, 2014 included a benefit for the Qualified Domestic Production Activities Deduction. Our unrecognized tax benefits were approximately $2.8 million both as of April 4, 2015 and December 31, 2014. 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	3 Months Ended
Contingencies	Apr. 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 April 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 April 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

3 Months Ended

Apr. 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
	April 4, 2015			March 29, 2014
				As Restated
Net Revenues
DAS	$	72,058		$	81,654
DLT	100,862			98,099
Total Net Revenues	$	172,920		$	179,753
Segment Operating Income
DAS	$	2,138		$	11,092
DLT	6,285			7,044
	8,423			18,136
Corporate General and Administrative Expenses ⁽¹⁾	(4,796		)	(3,308		)
Operating Income	$	3,627		$	14,828
Depreciation and Amortization Expenses
DAS	$	2,513		$	2,416
DLT	4,359			5,008
Corporate Administration	42			2
Total Depreciation and Amortization Expenses	$	6,914		$	7,426
Capital Expenditures
DAS	$	3,334		$	1,285
DLT	1,490			897
Corporate Administration	4			10
Total Capital Expenditures	$	4,828		$	2,192


(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)
	April 4, 2015		December 31, 2014
Total Assets
DAS	$	246,066	$	245,925
DLT	418,654		427,719
Corporate Administration	61,207		73,955
Total Assets	$	725,927	$	747,599
Goodwill and Intangibles
DAS	$	57,243	$	57,243
DLT	100,326		100,326
Total Goodwill and Intangibles	$	157,569	$	157,569

Summary of Significant Accounting Policies (Policies)	3 Months Ended
Summary of Significant Accounting Policies (Policies)	Apr. 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 months ended April 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.
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 per Share	Earnings Per Share Basic earnings per share are computed by dividing income 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 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 $5.6 million of debt issuance costs and approximately $280.0 million of total debt as of April 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)

3 Months Ended

Apr. 04, 2015

Accounting Policies [Abstract]

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

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



	(In thousands, except per share data) Three Months Ended
	April 4, 2015			March 29, 2014
				As Restated
Net (loss) earnings	$	(1,973	)	$	5,159
Weighted-average number of common shares outstanding
Basic weighted-average common shares outstanding	10,964			10,844
Dilutive potential common shares	—			263
Diluted weighted-average common shares outstanding	10,964			11,107
(Loss) earnings per share
Basic	$	(0.18	)	$	0.48
Diluted	$	(0.18	)	$	0.46

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

Restatement (Tables)

3 Months Ended

Apr. 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):



	March 29, 2014
Unaudited Condensed Consolidated Balance Sheet:	As Reported			Adjustments			As Restated
Assets
Current Assets
Cash and cash equivalents	$	29,415		$	—		$	29,415
Accounts receivable (less allowance for doubtful accounts of $427 at March 29, 2014)	100,570			—			100,570
Inventories	148,895			—			148,895
Production cost of contracts	10,479			—			10,479
Deferred income taxes	13,836			1,504			15,340
Other current assets	21,664			998			22,662
Total Current Assets	324,859			2,502			327,361
Property and Equipment, Net	94,168			—			94,168
Goodwill	161,940			(4,371		)	157,569
Intangibles, Net	162,875			—			162,875
Other Assets	9,320			—			9,320
Total Assets	$	753,162		$	(1,869	)	$	751,293
Liabilities and Shareholders’ Equity
Current Liabilities
Current portion of long-term debt	$	25		$	—		$	25
Accounts payable	53,973			—			53,973
Accrued liabilities	39,628			3,824			43,452
Total Current Liabilities	93,626			3,824			97,450
Long-Term Debt, Less Current Portion	325,171			—			325,171
Deferred Income Taxes	70,556			(500		)	70,056
Other Long-Term Liabilities	18,922			(300		)	18,622
Total Liabilities	508,275			3,024			511,299
Commitments and Contingencies
Shareholders’ Equity
Common stock - $0.01 par value; 35,000,000 shares authorized; 10,999,632 shares issued at March 29, 2014	110			—			110
Treasury stock, at cost; 143,300 shares at March 29, 2014	(1,924		)	—			(1,924		)
Additional paid-in capital	71,037			(1,633		)	69,404
Retained earnings	179,457			(3,260		)	176,197
Accumulated other comprehensive loss	(3,793		)	—			(3,793		)
Total Shareholders’ Equity	244,887			(4,893		)	239,994
Total Liabilities and Shareholders’ Equity	$	753,162		$	(1,869	)	$	751,293



	Three Months Ended March 29, 2014
Unaudited Condensed Consolidated Statement of Income:	As Reported			Adjustments			As Restated
Net Revenues	$	179,753		$	—		$	179,753
Cost of Sales	144,683			(845		)	143,838
Gross Profit	35,070			845			35,915
Selling, General and Administrative Expenses	21,087			—			21,087
Operating Income	13,983			845			14,828
Interest Expense	(7,125		)	—			(7,125		)
Income Before Taxes	6,858			845			7,703
Income Tax Expense	2,229			315			2,544
Net Income	$	4,629		$	530		$	5,159
Earnings Per Share
Basic earnings per share	$	0.43		$	0.05		$	0.48
Diluted earnings per share	$	0.42		$	0.05		$	0.46
Weighted-Average Number of Shares Outstanding
Basic	10,844			—			10,844
Diluted	11,107			—			11,107



	Three Months Ended March 29, 2014
Unaudited Condensed Consolidated Statement of Comprehensive Income:	As Reported			Adjustments		As Restated
Net Income	$	4,629		$	530	$	5,159
Pension Adjustments
Amortization of actuarial loss included in net income, net of tax benefit of $36 for the three months ended March 29, 2014	(69		)	—		(69		)
Other Comprehensive Loss	(69		)	—		(69		)
Comprehensive Income	$	4,560		$	530	$	5,090



	Three Months Ended March 29, 2014
Unaudited Condensed Consolidated Cash Flow Statement:	As Reported			Adjustments			As Restated
Cash Flows from Operating Activities
Net Income	$	4,629		$	530		$	5,159
Adjustments to Reconcile Net Income to
Net Cash Provided by Operating Activities:
Depreciation and amortization	7,426			—			7,426
Stock-based compensation expense	364			—			364
Deferred income taxes	(919		)	315			(604		)
Excess tax benefits from stock-based compensation	(124		)	—			(124		)
Recovery of doubtful accounts	(62		)	—			(62		)
Other	88			(845		)	(757		)
Changes in Assets and Liabilities:
Accounts receivable	(8,599		)	—			(8,599		)
Inventories	(8,388		)	—			(8,388		)
Production cost of contracts	513			—			513
Other assets	5,440			—			5,440
Accounts payable	(4,138		)	—			(4,138		)
Accrued and other liabilities	(6,067		)	—			(6,067		)
Net Cash Used in Operating Activities	(9,837		)	—			(9,837		)
Cash Flows from Investing Activities
Purchases of property and equipment	(2,192		)	—			(2,192		)
Proceeds from sales of assets	5			—			5
Net Cash Used in Investing Activities	(2,187		)	—			(2,187		)
Cash Flows from Financing Activities
Repayment of term loan and other debt	(7,506		)	—			(7,506		)
Excess tax benefits from stock-based compensation	124			—			124
Net proceeds from issuance of common stock under stock plans	7			—			7
Net Cash Used in Financing Activities	(7,375		)	—			(7,375		)
Net Decrease in Cash and Cash Equivalents	(19,399		)	—			(19,399		)
Cash and Cash Equivalents at Beginning of Year	48,814			—			48,814
Cash and Cash Equivalents at End of Year	$	29,415		$	—		$	29,415
Supplemental Disclosures of Cash Flow Information
Interest paid	$	11,397		$	—		$	11,397
Taxes paid	$	58		$	—		$	58
Non-cash activities:
Purchases of property and equipment not paid	$	182		$	—		$	182

Employee Benefit Plans (Tables)

3 Months Ended

Apr. 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)
	Three Months Ended
	April 4, 2015			March 29, 2014
Service cost	$	196		$	173
Interest cost	338			319
Expected return on plan assets	(374		)	(350		)
Amortization of actuarial losses	222			105
Net periodic pension cost	$	382		$	247

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 April 4, 2015 were as follows:



	(In thousands)
	Three Months Ended
	April 4, 2015
Amortization of actuarial losses - total before tax ⁽¹⁾	$	(222	)
Tax benefit	97
Net of tax	$	(125	)


(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)

3 Months Ended

Apr. 04, 2015

Segment Reporting [Abstract]

Financial Information by Reportable Segment

Financial information by reportable operating segment was as follows:



	(In thousands) Three Months Ended
	April 4, 2015			March 29, 2014
				As Restated
Net Revenues
DAS	$	72,058		$	81,654
DLT	100,862			98,099
Total Net Revenues	$	172,920		$	179,753
Segment Operating Income
DAS	$	2,138		$	11,092
DLT	6,285			7,044
	8,423			18,136
Corporate General and Administrative Expenses ⁽¹⁾	(4,796		)	(3,308		)
Operating Income	$	3,627		$	14,828
Depreciation and Amortization Expenses
DAS	$	2,513		$	2,416
DLT	4,359			5,008
Corporate Administration	42			2
Total Depreciation and Amortization Expenses	$	6,914		$	7,426
Capital Expenditures
DAS	$	3,334		$	1,285
DLT	1,490			897
Corporate Administration	4			10
Total Capital Expenditures	$	4,828		$	2,192


(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)
	April 4, 2015		December 31, 2014
Total Assets
DAS	$	246,066	$	245,925
DLT	418,654		427,719
Corporate Administration	61,207		73,955
Total Assets	$	725,927	$	747,599
Goodwill and Intangibles
DAS	$	57,243	$	57,243
DLT	100,326		100,326
Total Goodwill and Intangibles	$	157,569	$	157,569

Summary of Significant Accounting Policies - Additional Information (Detail) (USD $)	3 Months Ended
	Apr. 04, 2015 Segment	Dec. 31, 2014	Mar. 29, 2014	Dec. 31, 2013
Accounting Policies [Abstract]
Number of reportable segments	2
Cash equivalent maturity period	3 months
Debt issuance costs	$ 5,600,000
Total long-term debt	$ 280,019,000	$ 290,026,000	$ 325,171,000	$ 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
	Apr. 04, 2015	Mar. 29, 2014
Accounting Policies [Abstract]
Net (loss) earnings	$ (1,973)	$ 5,159
Weighted-average number of common shares outstanding
Basic weighted-average common shares outstanding	10,964	10,844
Dilutive potential common shares	0	263
Diluted weighted-average common shares outstanding	10,964	11,107
(Loss) earnings per share
Basic (in dollars per share)	$ (0.18)	$ 0.48
Diluted (in dollars per share)	$ (0.18)	$ 0.46

Restatement - Narrative (Details) (USD $)	3 Months Ended			3 Months Ended	9 Months Ended	12 Months Ended
Restatement - Narrative (Details) (USD $)	Apr. 04, 2015	Mar. 29, 2014	Dec. 31, 2014	Mar. 29, 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
Tax adjustments						(900,000)	0
Goodwill	157,569,000	157,569,000	157,569,000	(4,371,000)				4,000,000
Income tax expense (benefit)	(1,061,000)	2,544,000		315,000				2,700,000
Goodwill impairment								1,400,000
Deferred tax assets								$ 1,600,000

Restatement - Balance Sheet (Details) (USD $) In Thousands, unless otherwise specified	Apr. 04, 2015	Dec. 31, 2014	Mar. 29, 2014	Dec. 31, 2013	Mar. 29, 2014 As Reported	Dec. 31, 2013 As Reported	Mar. 29, 2014 Adjustments	Dec. 31, 2013 Adjustments	Dec. 31, 2011 Adjustments
Current Assets
Cash and cash equivalents	$ 32,705	$ 45,627	$ 29,415	$ 48,814	$ 29,415	$ 48,814	$ 0	$ 0
Accounts receivable (less allowance for doubtful accounts of $427 at March 29, 2014)	90,912	91,060	100,570		100,570		0
Inventories	141,443	142,842	148,895		148,895		0
Production cost of contracts	11,115	11,727	10,479		10,479		0
Deferred income taxes	13,783	13,783	15,340		13,836		1,504
Other current assets	19,485	23,702	22,662		21,664		998
Total Current Assets	309,443	328,741	327,361		324,859		2,502
Property and Equipment, Net	99,998	99,068	94,168		94,168		0
Goodwill	157,569	157,569	157,569		161,940		(4,371)		4,000
Intangibles, Net	152,596	155,104	162,875		162,875		0
Other Assets	6,321	7,117	9,320		9,320		0
Total Assets	725,927	747,599	751,293		753,162		(1,869)
Current Liabilities
Current portion of long-term debt	27	26	25	26	25		0
Accounts payable	58,577	58,979	53,973		53,973		0
Accrued liabilities	41,659	52,066	43,452		39,628		3,824
Total Current Liabilities	100,263	111,071	97,450		93,626		3,824
Long-Term Debt, Less Current Portion	280,019	290,026	325,171	290,026	325,171		0
Deferred Income Taxes	70,199	69,448	70,056		70,556		(500)
Other Long-Term Liabilities	19,938	20,484	18,622		18,922		(300)
Total Liabilities	470,419	491,029	511,299		508,275		3,024
Commitments and Contingencies (Notes 9, 11)
Shareholders’ Equity
Common stock - $0.01 par value; 35,000,000 shares authorized; 10,999,632 shares issued at March 29, 2014	110	110	110		110		0
Treasury stock, at cost; 143,300 shares at March 29, 2014			(1,924)		(1,924)		0
Additional paid-in capital	72,992	72,206	69,404		71,037		(1,633)
Retained earnings	188,932	190,905	176,197		179,457		(3,260)
Accumulated other comprehensive loss	(6,526)	(6,651)	(3,793)		(3,793)		0
Total Shareholders’ Equity	255,508	256,570	239,994		244,887		(4,893)
Total Liabilities and Shareholders’ Equity	$ 725,927	$ 747,599	$ 751,293		$ 753,162		$ (1,869)

Restatement - Balance Sheet Parenthetical (Details) (USD $) In Thousands, except Share data, unless otherwise specified	Apr. 04, 2015	Dec. 31, 2014	Mar. 29, 2014
Accounting Changes and Error Corrections [Abstract]
Accounts receivable, allowance for doubtful accounts	$ 189	$ 252	$ 427
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	10,997,241	10,952,268	10,999,632
Treasury stock, shares held			143,300

Restatement - Consolidated Statement of Income (Details) (USD $) In Thousands, except Per Share data, unless otherwise specified	3 Months Ended				12 Months Ended
	Apr. 04, 2015	Mar. 29, 2014	Mar. 29, 2014 As Reported	Mar. 29, 2014 Adjustments	Dec. 31, 2011 Adjustments
Net Revenues	$ 172,920	$ 179,753	$ 179,753	$ 0
Cost of Sales	146,159	143,838	144,683	(845)
Gross Profit	26,761	35,915	35,070	845
Selling, General and Administrative Expenses	23,134	21,087	21,087	0
Operating Income	3,627	14,828	13,983	845
Interest Expense	(6,661)	(7,125)	(7,125)	0
(Loss) Income Before Taxes	(3,034)	7,703	6,858	845
Income Tax Expense	(1,061)	2,544	2,229	315	2,700
Net (Loss) Income	$ (1,973)	$ 5,159	$ 4,629	$ 530
(Loss) earnings per share
Basic earnings per share (in dollars per share)	$ (0.18)	$ 0.48	$ 0.43	$ 0.05
Diluted earnings per share (in dollars per share)	$ (0.18)	$ 0.46	$ 0.42	$ 0.05
Weighted-Average Number of Common Shares Outstanding
Basic weighted-average common shares outstanding	10,964	10,844	10,844	0
Diluted weighted-average common shares outstanding	10,964	11,107	11,107	0

Restatement - Statement of Comprehensive Income (Details) (USD $) In Thousands, unless otherwise specified	3 Months Ended
	Apr. 04, 2015	Mar. 29, 2014
Net (Loss) Income	$ (1,973)	$ 5,159
Other Comprehensive Loss
Amortization of actuarial loss included in net income, net of tax benefit of $36 for the three months ended March 29, 2014	(125)	(69)
Other Comprehensive Loss	(125)	(69)
Comprehensive (Loss) Income	(2,098)	5,090
As Reported
Net (Loss) Income		4,629
Other Comprehensive Loss
Amortization of actuarial loss included in net income, net of tax benefit of $36 for the three months ended March 29, 2014		(69)
Other Comprehensive Loss		(69)
Comprehensive (Loss) Income		4,560
Adjustments
Net (Loss) Income		530
Other Comprehensive Loss
Amortization of actuarial loss included in net income, net of tax benefit of $36 for the three months ended March 29, 2014		0
Other Comprehensive Loss		0
Comprehensive (Loss) Income		$ 530

Restatement - Statement of Cash Flows (Details) (USD $) In Thousands, unless otherwise specified	3 Months Ended
	Apr. 04, 2015	Mar. 29, 2014
Cash Flows from Operating Activities
Net (Loss) Income	$ (1,973)	$ 5,159
Adjustments to Reconcile Net Income to Net Cash Provided by Operating Activities
Depreciation and amortization	6,914	7,426
Stock-based compensation expense	1,624	364
Deferred income taxes	751	(604)
Excess tax benefits from stock-based compensation	(109)	(124)
Recovery of doubtful accounts	(62)	(62)
Other	643	(757)
Changes in Assets and Liabilities:
Accounts receivable	210	(8,599)
Inventories	1,399	(8,388)
Production cost of contracts	95	513
Other assets	4,412	5,440
Accounts payable	342	(4,138)
Accrued and other liabilities	(10,761)	(6,067)
Net Cash Provided by (Used in) Operating Activities	3,485	(9,837)
Cash Flows from Financing Activities
Purchases of property and equipment	(5,572)	(2,192)
Proceeds from sale of assets	9	5
Net Cash Used in Investing Activities	(5,563)	(2,187)
Cash Flows from Investing Activities
Repayment of term loan and other debt	(10,006)	(7,506)
Excess tax benefits from stock-based compensation	109	124
Net proceeds from issuance of common stock under stock plans	(947)	7
Net Cash Used in Financing Activities	(10,844)	(7,375)
Net Decrease in Cash and Cash Equivalents	(12,922)	(19,399)
Cash and Cash Equivalents at Beginning of Period	45,627	48,814
Supplemental Disclosures of Cash Flow Information
Interest paid	11,397	11,397
Taxes paid	0	58
Non-cash activities:
Purchases of property and equipment not paid	714	182
As Reported
Cash Flows from Operating Activities
Net (Loss) Income		4,629
Adjustments to Reconcile Net Income to Net Cash Provided by Operating Activities
Depreciation and amortization		7,426
Stock-based compensation expense		364
Deferred income taxes		(919)
Excess tax benefits from stock-based compensation		(124)
Recovery of doubtful accounts		(62)
Other		88
Changes in Assets and Liabilities:
Accounts receivable		(8,599)
Inventories		(8,388)
Production cost of contracts		513
Other assets		5,440
Accounts payable		(4,138)
Accrued and other liabilities		(6,067)
Net Cash Provided by (Used in) Operating Activities		(9,837)
Cash Flows from Financing Activities
Purchases of property and equipment		(2,192)
Proceeds from sale of assets		5
Net Cash Used in Investing Activities		(2,187)
Cash Flows from Investing Activities
Repayment of term loan and other debt		(7,506)
Excess tax benefits from stock-based compensation		124
Net proceeds from issuance of common stock under stock plans		7
Net Cash Used in Financing Activities		(7,375)
Net Decrease in Cash and Cash Equivalents		(19,399)
Cash and Cash Equivalents at Beginning of Period		48,814
Supplemental Disclosures of Cash Flow Information
Interest paid		11,397
Taxes paid		58
Non-cash activities:
Purchases of property and equipment not paid		182
Adjustments
Cash Flows from Operating Activities
Net (Loss) Income		530
Adjustments to Reconcile Net Income to Net Cash Provided by Operating Activities
Depreciation and amortization		0
Stock-based compensation expense		0
Deferred income taxes		315
Excess tax benefits from stock-based compensation		0
Recovery of doubtful accounts		0
Other		(845)
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 (Used in) 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
Supplemental Disclosures of Cash Flow Information
Interest paid		0
Taxes paid		0
Non-cash activities:
Purchases of property and equipment not paid		$ 0

Inventories (Detail) (USD $) In Thousands, unless otherwise specified	Apr. 04, 2015	Dec. 31, 2014	Mar. 29, 2014
Inventory Disclosure [Abstract]
Raw materials and supplies	$ 80,190	$ 77,033
Work in process	60,655	61,458
Finished goods	10,455	14,116
Inventory, Gross, Total	151,300	152,607
Less progress payments	9,857	9,765
Total	$ 141,443	$ 142,842	$ 148,895

Goodwill (Detail) (USD $) In Thousands, unless otherwise specified	Apr. 04, 2015	Dec. 31, 2014	Mar. 29, 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	Apr. 04, 2015	Dec. 31, 2014	Mar. 29, 2014
Payables and Accruals [Abstract]
Accrued compensation	$ 22,274	$ 25,352
Accrued income and sales tax	1,498	1,580
Customer deposits	1,171	1,139
Interest payable	4,111	9,439
Provision for forward loss reserves	4,776	4,734
Other	7,829	9,822
Total	$ 41,659	$ 52,066	$ 43,452

Long Term Debt - Summary (Detail) (USD $) In Thousands, unless otherwise specified	Apr. 04, 2015	Dec. 31, 2014	Mar. 29, 2014	Dec. 31, 2013
Debt Instrument [Line Items]
Total debt	$ 280,046			$ 290,052
Less current portion	27	26	25	26
Total long-term debt	280,019	290,026	325,171	290,026
Weighted-average interest rate (percent)	8.32%			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	80,000			90,000
Floating rate, note (percent)	4.75%
Other Debt
Debt Instrument [Line Items]
Long-Term Debt	$ 46			$ 52
Fixed rate, note (percent)	5.41%

Long-Term Debt - Additional information (Detail) (USD $)	3 Months Ended
	Apr. 04, 2015	Mar. 29, 2014
Debt Disclosure [Abstract]
Principal pre-payment amount	$ 10,000,000	$ 7,500,000
Remaining borrowing capacity	58,500,000
Outstanding standby letters of credit	1,500,000
Covenant trigger, letter of credit amount drawn maximum	1,000,000.0
Covenant trigger, letter of credit, aggregate amount outstanding, maximum	5,000,000.0
Fair value debt	$ 211,500,000

Shareholders' Equity (Detail)	Apr. 04, 2015	Dec. 31, 2013
Equity [Abstract]
Preferred stock, shares authorized	5,000,000	5,000,000
Preferred stock, shares issued
Preferred stock, shares outstanding

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
	Apr. 04, 2015	Mar. 29, 2014
Compensation and Retirement Disclosure [Abstract]
Service cost	$ 196	$ 173
Interest cost	338	319
Expected return on plan assets	(374)	(350)
Amortization of actuarial losses	222	105
Net periodic pension cost	$ 382	$ 247

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

3 Months Ended

Apr. 04, 2015

Mar. 29, 2014

Compensation and Retirement Disclosure [Abstract]

Amortization of actuarial loss - total before tax

$ (222)

^[1]

Tax benefit

Net of tax

$ (125)

[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
Income Taxes (Detail) (USD $)	Apr. 04, 2015	Mar. 29, 2014	Dec. 31, 2014
Income Tax Disclosure [Abstract]
Income tax expense (benefit)	$ (1,061,000)	$ 2,544,000
Effective income tax rate	(35.00%)	33.00%
Unrecognized tax benefits	2,800,000		2,800,000
Expected reduction in unrecognized tax benefits	$ 1,900,000

Contingencies (Detail) (USD $)	3 Months Ended
Contingencies (Detail) (USD $)	Apr. 04, 2015 AirCraft
Loss Contingencies [Line Items]
Number of Boeing aircraft subject to lawsuit	21
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
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

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

3 Months Ended

Apr. 04, 2015

Mar. 29, 2014

Segment Reporting Information [Line Items]

Net Revenues

$ 172,920

$ 179,753

Segment Operating Income

8,423

18,136

Corporate General and Administrative Expenses

(4,796)

^[1]

(3,308)

^[1]

Operating Income

3,627

14,828

Depreciation and Amortization Expenses

6,914

7,426

Capital Expenditures

4,828

2,192

Ducommun AeroStructures

Segment Reporting Information [Line Items]

Net Revenues

72,058

81,654

Segment Operating Income

2,138

11,092

Depreciation and Amortization Expenses

2,513

2,416

Capital Expenditures

3,334

1,285

Ducommun LaBarge Technologies

Segment Reporting Information [Line Items]

Net Revenues

100,862

98,099

Segment Operating Income

6,285

7,044

Depreciation and Amortization Expenses

4,359

5,008

Capital Expenditures

1,490

897

Corporate Administration

Segment Reporting Information [Line Items]

Depreciation and Amortization Expenses

Capital Expenditures

$ 4

$ 10

[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	Apr. 04, 2015	Dec. 31, 2014	Mar. 29, 2014
Segment Reporting Information [Line Items]
Total Assets	$ 725,927	$ 747,599	$ 751,293
Total Goodwill and Intangibles	157,569	157,569
Ducommun AeroStructures
Segment Reporting Information [Line Items]
Total Assets	246,066	245,925
Total Goodwill and Intangibles	57,243	57,243
Ducommun LaBarge Technologies
Segment Reporting Information [Line Items]
Total Assets	418,654	427,719
Total Goodwill and Intangibles	100,326	100,326
Corporate Administration
Segment Reporting Information [Line Items]
Total Assets	$ 61,207	$ 73,955

Shareholders' Equity	3 Months Ended
Shareholders' Equity	Apr. 04, 2015
Equity [Abstract]
Shareholders' Equity	Shareholders’ Equity We are authorized to issue five million shares of preferred stock. At April 4, 2015 and December 31, 2014, no preferred shares were issued or outstanding.

Summary of Significant Accounting Policies - Weighted Average Number of Shares Outstanding Excluded from Computation of Diluted Earnings (Detail) (Stock Options and Restricted Stock Units) In Thousands, unless otherwise specified	3 Months Ended
	Apr. 04, 2015	Mar. 29, 2014
Stock Options and Restricted Stock Units
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Stock options and stock units	916	254

(In thousands)
Three Months Ended

April 4,
2015

March 29,
2014

Stock options and stock units