Quarterlytics / Healthcare / Medical - Devices / UFP Technologies, Inc. / FY2016 Annual Report

UFP Technologies, Inc.
Annual Report 2016

UFPT · NASDAQ Healthcare
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Ticker UFPT
Exchange NASDAQ
Sector Healthcare
Industry Medical - Devices
Employees 4146
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FY2016 Annual Report · UFP Technologies, Inc.
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HEALTHY
PROGRESS

A DECADE OF ROBUST MEDICAL GROWTH 

2 0 1 6   A N N U A L   R E P O R T

2016
ANNUAL
REPORT

UFP Technologies, Inc. (Nasdaq: UFPT) is a 

producer of innovative custom-engineered 

components, products, and specialty packaging.

Using foams, plastics, composites, and natural fiber materials, we 
design and manufacture a vast range of solutions primarily for 
the medical, automotive, aerospace and defense, electronics, 
consumer and industrial markets. Our team acts as an extension 
of customers’ in-house research, engineering, and manufacturing 
groups, working closely with them to solve their most complex 
product and packaging challenges. 

Learn more about us at www.ufpt.com.

CONTENTS 

2

8

9

CEO’s Letter

Selected Financial Data

Management’s Discussion and 
Analysis of Financial Condition 
and Results of Operations

18

Financial Statements

  36

Stockholder Information

1

 
 
 
 
Dear Fellow Shareholder,

2016 was another strong year for UFP Technologies. 
We achieved record sales of $146 million and 
continued to make great progress in shifting our 
book of business toward highly engineered medical 
programs, while strengthening our platform to better 
serve our growing customer base. 

In this letter, I will discuss our strategic shift toward 
medical sales, which rose 12.6% in 2016 and have 
grown at an average annual compounded rate of 17% 
for the last ten years. I will explain why our skills are an 
excellent fit for this market, and how this shift in focus 
will help UFP secure long-term profitable growth.

Clear vision, firm direction

Our vision is to be our customers’ most valued 
partner, and their first choice for solutions 
involving fabricated or molded foams, plastics, 
and natural fibers. So we have tightened our focus 
to capitalize on opportunities that best fit our 
unique capabilities. In recent years, most of those 
opportunities have been in the medical space. 
It’s where UFP’s skills and market needs are in 
perfect sync, where we can add the most value and 
therefore enjoy the highest margins. 

Ten years ago, our medical sales were roughly in line 
with other target markets. Then came a series of 
strategic acquisitions. The steady expansion of our 
clean rooms and specialized equipment. The creation 
of a dedicated medical team. The development of 
our own branded products. The signing of one major 
customer after another. As a result, medical sales 
have grown 379% over these ten years, and now 
account for nearly half our total revenue.

For us and our customers, a true win-win

Why are so many medical customers drawn to UFP? 
First, they benefit from our outstanding team of 

2

“ Our medical sales are up 
379% over the last ten years. 
This is no accident. It’s the 
result of many strategic 
decisions and investments.”

engineers, who know how to solve even the toughest 
product and packaging challenges. We also give 
customers access to the broadest range of medical-
grade materials, and the latest material innovations, 
thanks to our close supplier relationships. 

When it comes to production, we offer the critical 
resources medical customers need, from in-house 
mold-making to diverse manufacturing capabilities 
in eight states. In all, we have ten clean rooms and 
a broad range of certified quality systems across 
the country; our ability to provide redundant 
manufacturing capacity for large orders is also an 
important advantage. 

Our medical programs are often multiyear production 
runs, with long-term contracts that bring a level 
of security beneficial to both parties. Once a UFP 
component is designed into an FDA-approved product, 
it would be very costly for customers to switch out. So 
they value the partnership just as much as we do. For 
our part, these long-term arrangements allow us to 
maximize returns on the large engineering investments 
often required to get new programs up and running.

Our plan to keep growing

Looking ahead, we see great opportunities in areas 
like robotic surgery, negative pressure wound therapy, 
post-surgical stimulation products, orthopedic braces, 
and branded products such as our FlexShield® medical 
device pouches. We are focused on increasing our 
penetration of these segments, and others, while 
continuing to attract and develop the top talent we 
need in this space. We are also working to strengthen 
our critical supplier relationships with joint agreements 
designed to grow our business and protect our 
engineered solutions. 

again our ability to deliver. The market is growing, the 
opportunities are vast, and we have every reason to 
believe our medical sales and profits will continue to climb.

Steady progress in other target markets

Despite the tremendous growth of our medical business, 
our other five target markets – automotive, aerospace 
and defense, electronics, consumer and industrial – still 
account for more than half of total sales. We see new 
opportunities for many of our traditional applications, 
such as protective cases and inserts, molded fiber 
packaging, and acoustical and thermal insulation. 
These types of solutions provide a reliable stream of 
income year after year. We are committed to their 
continued success, and are constantly working to 
improve every aspect of our Company, from operating 
efficiencies to customer service.  

With continued growth expected in our medical 
business, and a robust pipeline of exciting 
opportunities across the Company, we are bullish 
about our long-term success. As always, I thank you for 
your support of UFP Technologies.

Sincerely,

Our medical customers trust us to provide innovative 
solutions and the highest quality parts. We tackle their 
most challenging problems and prove time and time 

R. Jeffrey Bailly
Chairman and CEO

3

A COMPANY ON THE MOVE:  
Some key developments of the past year. 

We continued to strengthen 

our strategic partnerships 

with key material suppliers. 

For example, we signed 

a five-year deal with 

Zotefoams Inc., our largest 

supplier of cross-linked 

polyethylene foams. It gives 

UFP exclusive or semi-

exclusive access to a wide 

range of unique high-value 

medical grades of foam.

We enjoyed strong 

sales of our orthopedic 

brace components 

in 2016. These often 

involve encapsulating 

electronics or metals, 

a complex process 

that’s become a core 

skill. Other growing 

medical segments 

include robotic surgery 

and negative pressure 

wound therapy.

4
4

We secured new 

contracts with many 

of our largest medical 

customers. Most of our 

medical sales involve 

long-term programs, 

multiyear production 

runs and plenty of 

repeat business.

We completed our plant 

consolidations in 2016, and now 

have a much stronger platform 

from which to grow. As part of this 

process, we’ve optimized factory 

layouts to streamline workflows 

and improve efficiency.

We added new clean rooms in 2016 and 

now have ten across the US for medical 

customers. Other recent equipment 

initiatives include new skiving machines, 

custom molding lines, automated assembly 

equipment, and rotary sealing equipment.

55

We have begun a 

relationship with Boeing, 

long a key aerospace 

target. After completing 

the aerospace AS9100 

certification process and 

Boeing internal quality 

audit, we demonstrated 

proof of concept for a 

complex sample product, 

and are on track to become 

a qualified vendor.

6

We continued to strengthen 

our team, adding new sales 

and engineering talent, filling 

key managerial positions, 

and introducing new training 

initiatives to get new hires up 

and running quickly. Attracting 

and retaining more top talent 

remains a high priority.

R&D initiatives, like advances in 

lightweight structural panels for 

auto load floors, could potentially 

boost sales to the automotive 

market in coming years. Other 

innovations, such as new 

honeycomb/glass fiber materials, 

hold great promise for other 

target markets.

Demand remains strong for our 

Wine Packs® made from 100% 

recycled paper. We believe the 

environmental benefits of our 

molded fiber packaging will 

only grow more compelling; new 

pulp additives are enhancing 

performance as well.

REVENUE

NET INCOME

SHAREHOLDERS’ EQUITY

2

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Given our strong balance sheet and streamlined 

national factory footprint, we are well positioned 

to integrate new acquisitions as strategic 

opportunities are identified.  We’ve widened the 

search beyond our traditional scope, and the 

pipeline has never been more promising.

7

SELECTED FINANCIAL DATA

The following table summarizes our consolidated financial data for the periods presented. You should read the following financial 
information together with the information under “Management’s Discussion and Analysis of Financial Condition and Results of 
Operations” and our consolidated financial statements and the notes to those financial statements appearing elsewhere in this Report. 
The selected statements of income data for the fiscal years ended December 31, 2016, 2015, and 2014, and the selected balance sheet 
data as of December 31, 2016, and 2015, are derived from our audited consolidated financial statements, which are included elsewhere 
in this Report. The selected statements of income data for the years ended December 31, 2013, and 2012, and the balance sheet data at 
December 31, 2014, 2013, and 2012, are derived from our audited consolidated financial statements not included in this Report. 

SELECTED CONSOLIDATED FINANCIAL DATA

Consolidated statement of operations data 

2016

2015

2014

2013

2012

Years Ended December 31  
(in thousands, except per share data)

Net sales 

Gross profit 

Operating income  

Net income 

Diluted earnings per share 

Weighted average number of diluted shares outstanding 

$ 146,132 

$ 138,850  

$ 139,307  

$  139,223  

$  130,962 

34,650 

37,454  

36,880  

12,237 

7,970 

1.10 

7,275 

11,714  

7,593  

1.05  

7,206  

11,561  

7,559  

1.05  

7,175  

41,014  

17,398  

11,276  

1.59  

7,105  

38,319 

16,666

10,895

1.55

7,028 

As of December 31  
(in thousands)

Consolidated balance sheet data 

2016

2015

2014 

2013  

2012 

Working capital 

Total assets 

Short-term debt obligations 

Long-term debt, excluding current portion 

Total liabilities 

Stockholders’ equity 

MARKET PRICE

$  60,291 

$    52,620  

$  55,658  

 $   56,398 

$    51,263

127,934 

119,635  

112,548  

104,908  

98,617

856 

- 

1,011  

859  

993  

1,873  

976  

2,867  

1,550

8,314

14,881 

16,063   

17,556  

19,318  

25,357

113,053 

103,572  

94,992  

85,590  

73,260

From July 8, 1996, until April 18, 2001, the Company’s common stock was listed on the NASDAQ National Market under the symbol 
“UFPT.” Since April 19, 2001, the Company’s common stock has been listed on the NASDAQ Capital Market. The following table sets 
forth the range of high and low quotations for the common stock as reported by NASDAQ for the quarterly periods from January 1, 
2015, to December 31, 2016:

Fiscal Year Ended December 31, 2015 

First Quarter 

Second Quarter 

Third Quarter 

Fourth Quarter 

Fiscal Year Ended December 31, 2016 

First Quarter 

Second Quarter 

Third Quarter 

Fourth Quarter 

High 

 $  24.83 

23.13 

23.25 

25.50 

High 

 $  24.40 

  25.49 

27.35 

27.50 

Low

 $  19.89

19.45

17.51

21.23

Low

 $  20.50

  20.40

21.70

24.50

8

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
NUMBER OF STOCKHOLDERS

As of March 2, 2017, there were 71 holders of record of the Company’s common stock.

Due to the fact that many of the shares are held by brokers and other institutions on behalf of stockholders, the Company is unable 
to estimate the total number of individual stockholders represented by these holders of record.

DIVIDENDS

The Company did not pay any dividends in 2015 or 2016. The Company presently intends to retain all of its earnings to provide 
funds for the operation of its business and strategic acquisitions, although it would consider paying cash dividends in the future.  
Any decision to pay dividends will be at the discretion of the Company’s Board of Directors and will depend upon the Company’s 
operating results, strategic plans, capital requirements, financial condition, provisions of the Company’s borrowing arrangements, 
applicable law, and other factors the Company’s Board of Directors considers relevant.

ISSUER PURCHASES OF EQUITY SECURITIES

On June 16, 2015, the Company issued a press release announcing that its Board of Directors authorized the repurchase of up to 
$10.0 million of the Company’s outstanding common stock. There was no share repurchase activity for the year ended December 
31, 2016. During the year ended December 31, 2015, the Company repurchased 29,559 shares of common stock at a cost of 
approximately $587,000. At December 31, 2016, approximately $9.4 million was available for future repurchases of the Company’s 
common stock under this authorization.

MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL 
CONDITION AND RESULTS OF OPERATIONS

OVERVIEW 

UFP Technologies is an innovative designer and custom converter of foams, plastics, composites, and natural fiber materials, 
providing solutions to customers primarily within the medical, automotive, consumer, electronics, industrial, and aerospace and 
defense markets. The Company consists of a single operating and reportable segment.

The Company grew sales by 5.2% for its fiscal year ended December 31, 2016, largely due to sales increases to the medical and 
consumer markets. However, gross margins continued to be impacted by manufacturing inefficiencies related to the Company’s plant 
consolidations and need to requalify parts with many of its medical customers. The Company anticipates that these inefficiencies will 
diminish during 2017. Also, the Company recently secured contracts on both the vendor and customer fronts that should strengthen 
its position to grow.

The Company’s current strategy includes further organic growth and growth through strategic acquisitions.

RESULTS OF OPERATIONS

The following table sets forth, for the years indicated, the percentage of revenues represented by the items as shown in the 
Company’s Consolidated Statements of Income:

Net sales 

Cost of sales 

Gross profit 

Selling, general, and administrative expenses 

Restructuring costs 

Material overcharge settlement  

(Gain) loss on sale of fixed assets 

Operating income 

Total other (income) expenses, net 

Income before taxes 

Income tax expense 

Net income from consolidated operations 

2016 

2015 

2014

100.0% 

100.0% 

100.0%

76.3% 

23.7% 

16.5% 

0.3% 

-1.4% 

0.0% 

8.3% 

-0.1% 

8.4% 

2.9% 

5.5% 

73.0% 

27.0% 

17.3% 

1.3% 

0.0% 

0.0% 

8.4% 

-0.1% 

8.5% 

3.0% 

5.5% 

73.5%

26.5%

17.1%

1.1%

0.0%

0.0%

8.3%

-0.1%

8.4%

3.0%

5.4%

9

 
 
 
 
 
 
 
2016 COMPARED TO 2015

Sales 
Net sales increased 5.2% to $146.1 million for the year ended December 31, 2016, from net sales of $138.9 million in 2015, primarily 
due to increases in sales to customers in the medical and consumer markets of approximately 12.6% and 24.0%, respectively, partially 
offset by decreases in sales to customers in the aerospace and defense and electronics markets of approximately 20.2% and 12.4%, 
respectively. The increase in sales to customers in the medical market was largely due to a new five-year contract with one of the 
Company’s larger customers in this market as well as an overall increase in demand from other medical customers. The increase in 
sales to customers in the consumer market was largely due to increased demand for molded fiber protective packaging for consumer 
products. The reduction in sales to customers in the aerospace and defense market was largely due to continued cuts in government 
spending. The decrease in sales to customers in the electronics market in 2016 was primarily due to a temporary spike in demand for 
packaging at one of our larger customers in 2015. The Company recently secured contracts on both the vendor and customer fronts 
that should strengthen its position to grow.

Gross Profit
Gross profit as a percentage of sales (“Gross Margin”) decreased to 23.7% for the year ended December 31, 2016, from 27.0% in 
2015. As a percentage of sales, material and direct labor costs collectively increased approximately 2.6%, while overhead increased 
approximately 0.4%. The increase in material and direct labor costs was primarily due to manufacturing inefficiencies of approximately 
$3.6 million resulting from recent plant consolidations and the resulting need to requalify parts with many of the Company’s customers 
in the medical market. The Company anticipates that these manufacturing inefficiencies will diminish during 2017.

Selling, General, and Administrative Expenses
Selling, General, and Administrative Expenses (“SG&A”) increased 0.4% to $24.1 million for the year ended December 31, 2016, from 
$24.0 million in 2015.  The slight increase in SG&A for the year ended December 31, 2016, is primarily due to increased recruiting 
and other professional fees of approximately $500,000 partially offset by decreased compensation and benefit expenses of 
approximately $350,000.

Restructuring Costs
On March 18, 2015, the Company committed to move forward with a plan to cease operations at its Raritan, New Jersey, plant 
and consolidate operations into its Newburyport, Massachusetts, facility and other UFP facilities. The Company’s decision was 
in response to a continued decline in business at the Raritan facility and the recent purchase of the facility in Newburyport. The 
activities related to this consolidation are complete.

The Company also relocated all operations in its Haverhill, Massachusetts, and Byfield, Massachusetts, facilities and is in the process 
of relocating certain operations in its Georgetown, Massachusetts, facility to Newburyport. The Haverhill and Byfield relocations were 
complete at December 31, 2015, and the Georgetown relocation is substantially complete.

The Company has incurred approximately $2.1 million in one-time expenses in connection with the Massachusetts consolidations. 
Included in this amount are approximately $180,000 relating to employee severance payments and relocation costs; approximately 
$1.5 million in moving expenses and expenses associated with vacating the Raritan, Haverhill, and Byfield properties; and 
approximately $360,000 in lease termination costs. Total cash charges were approximately $2.0 million. The Company expects 
annual cost savings of approximately $1.0 million as a result of these consolidations.  

On July 16, 2014, the Company committed to move forward with a plan to cease operations at its Costa Mesa, California, plant 
and consolidate operations into its Rancho Dominguez, California, facility and other UFP facilities. The Company’s decision was 
in response to the December 31, 2014, expiration of the lease on the Costa Mesa facility as well as the close proximity of the two 
properties. The California consolidation was complete at December 31, 2015.

The Company recorded the following restructuring costs associated with the consolidations discussed above for the fiscal years 
ended December 31, 2016, and 2015 (in thousands):

2016  

2015

Restructuring Costs 

Massachusetts            Total                              Massachusetts   California 

Total

Employee severance 

$       - 

$       - 

$     178 

$   18  $     196

Relocation 

Lease termination 

420 

- 

420 

- 

1,138 

356 

66 

1,204

- 

356

Total restructuring costs 

$  420 

$  420 

$  1,672 

$  84  $  1,756

The 2016 costs were reclassified in the Consolidated Statement of Income as “Restructuring Costs” from Cost of Sales. The 2015 
costs were reclassified in the Consolidated Statement of Income as “Restructuring Costs” as follows: $1,669,000 from Cost of Sales; 
$36,000 from Selling, General, and Administrative expenses; and $51,000 from Gain on sales of property, plant, and equipment.

10

 
 
 
 
 
 
 
Material Overcharge Settlement
The Company was a participant in a class action lawsuit against a number of polyurethane foam suppliers (“Defendants”) that 
recently reached settlement.  The suit was filed to recover damages and obtain injunctive relief for Defendants’ alleged violations of 
the federal antitrust laws with respect to the fixing of prices of polyurethane foam sold from January 1, 1999, through August 2010.  
The Company recorded a gain of approximately $2.1 million during the year ended December 31, 2016, which represents the full 
settlement amount received. The settlement amount is recorded as “Material overcharge settlement” in the operating income section 
of the Consolidated Statements of Income.

Interest Income and Expense
The Company had net interest income of approximately $80,000 for the year ended December 31, 2016, compared to net interest income 
of approximately $27,000 for the year ended December 31, 2015. The increase in net interest income is due primarily to an increase in 
interest earned on money market accounts and certificates of deposit and decreasing interest costs on the Company’s term loans.

Income Taxes
The Company recorded income tax expense as a percentage of income before income tax expense, of 35.3% for each of the years 
ended December 31, 2016, and 2015. The Company has deferred tax assets on its books associated with net operating losses 
generated in previous years. The Company has considered both positive and negative available evidence in its determination that 
the deferred tax assets are more likely than not to be realized, and has not recorded a tax valuation allowance at December 31, 2016. 
The Company will continue to assess whether the deferred tax assets will be realizable and, when appropriate, will record a valuation 
allowance against these assets. The amount of the net deferred tax asset considered realizable, however, could be reduced in the 
near term if estimates of future taxable income during the carry-forward period are reduced.

2015 COMPARED TO 2014

Sales 
Net sales decreased 0.3% to $138.9 million for the year ended December 31, 2015, from net sales of $139.3 million in 2014, primarily 
due to decreases in sales to customers in the electronics, industrial, and aerospace and defense markets of approximately 16.5%, 
16.5%, and 13.2%, respectively, primarily offset by an increase in sales to customers in the medical market of approximately 14.6%. The 
decline in sales to customers in the electronics market was largely due to the loss of a packaging contract by one of the Company’s 
distributor customers. The decline in sales to customers in the aerospace and defense market was primarily due to a large, one-
time order from a single customer in this market in 2014. The decline in sales to customers in the industrial market is comprised 
of reductions in sales to many smaller accounts. The increase in sales to customers in the medical market reflects the Company’s 
strategy of focusing resources in the area as well as the overall growth of our customers’ products.

Gross Profit
Gross profit as a percentage of sales (“Gross Margin”) increased to 27.0% for the year ended December 31, 2015, from 26.5% in 
2014. As a percentage of sales, material and direct labor costs collectively increased approximately 0.2%, while overhead decreased 
approximately 0.7%. The increase in material and direct labor costs was primarily the result of a slight increase in overall labor 
costs. The decrease in overhead was primarily due to decreased employee health care costs of approximately $900,000 due to 
a higher than typical frequency of large claims in 2014 and decreased rent costs of approximately $600,000 due to recent plant 
consolidations, offset by higher depreciation costs of $450,000 due largely to a full year of depreciation for our Texas building and 
new molded fiber equipment, as well as depreciation for our new building in Newburyport.

Selling, General, and Administrative Expenses
Selling, General, and Administrative Expenses (“SG&A”) increased 0.7% to $24.0 million for the year ended December 31, 2015, from 
$23.8 million in 2014. The slight increase in SG&A for the year ended December 31, 2015, is primarily due to higher technology-related 
costs of approximately $300,000 and higher travel costs of approximately $100,000, primarily due to the Company’s enterprise 
resource planning software system implementation, partially offset by decreased employee health care costs of approximately 
$250,000 due largely to a higher than typical frequency of large claims in 2014.

Restructuring Costs
On March 18, 2015, the Company committed to move forward with a plan to cease operations at its Raritan, New Jersey, plant 
and consolidate operations into its Newburyport, Massachusetts, facility and other UFP facilities. The Company’s decision was 
in response to a continued decline in business at the Raritan facility and the recent purchase of the facility in Newburyport. The 
activities related to this consolidation are complete.

The Company also relocated all operations in its Haverhill, Massachusetts, and Byfield, Massachusetts, facilities and is in the process 
of relocating certain operations in its Georgetown, Massachusetts, facility to Newburyport. The Haverhill and Byfield relocations were 
complete at December 31, 2015, and the Georgetown relocation is substantially complete.

The Company expects to incur approximately $2.1 million in one-time expenses in connection with the Massachusetts consolidations. 
Included in this amount are approximately $180,000 relating to employee severance payments and relocation costs; approximately 
$1.5 million in moving expenses and expenses associated with vacating the Raritan, Haverhill, and Byfield properties; and 
approximately $360,000 in lease termination costs. Total cash charges are estimated at $2.0 million. The Company expects annual 
cost savings of approximately $1.0 million as a result of these consolidations. The actual costs incurred through December 31, 2015, 
are included in the table on the next page.

11

On July 16, 2014, the Company committed to move forward with a plan to cease operations at its Costa Mesa, California, plant 
and consolidate operations into its Rancho Dominguez, California, facility and other UFP facilities. The Company’s decision was 
in response to the December 31, 2014, expiration of the lease on the Costa Mesa facility as well as the close proximity of the two 
properties. The California consolidation is complete, and the actual costs incurred are included in the table below.

On January 7, 2014, the Company committed to move forward with a plan to cease operations at its Glendale Heights, Illinois, plant 
and consolidate operations into its Grand Rapids, Michigan, facility. The Company’s decision was in response to a pending significant 
increase in lease cost, declining sales at the Illinois facility, and significant anticipated savings as a result of the consolidation. The 
consolidation into the Michigan facility is complete, and the actual costs incurred are included in the table below.

The Company recorded the following restructuring costs associated with the consolidations discussed above for the fiscal years 
ended December 31, 2015, and 2014 (in thousands):

2015  

2014

Restructuring Costs 

Massachusetts    California       Total  

Michigan 

 California 

Total

Employee severance 

$      178 

  $   18 

$    196 

$     237 

$   10  $     247

Relocation 

Lease termination 

Workforce training 

Plant infrastructure 

1,138 

356 

- 

- 

66 

1,204 

- 

- 

- 

356 

- 

- 

356 

- 

373 

79 

501 

857

- 

- 

- 

-

373

79

Total restructuring costs 

$  1,672 

$  84 

$  1,756 

$  1,045 

$  511  $  1,556

The 2015 costs were reclassified in the Consolidated Statement of Income as “Restructuring Costs” as follows: $1,669,000 from 
Cost of Sales; $36,000 from Selling, General, and Administrative expenses; and $51,000 from Gain on sales of property, plant 
and equipment. The 2014 costs were reclassified in the Consolidated Statement of Income as “Restructuring Costs” as follows: 
$1,385,000 from Cost of Sales; $82,000 from Selling, General, and Administrative expenses, and $89,000 from Gain on sales of 
property, plant, and equipment.

Interest  Income and Expense
The Company had net interest income of approximately $27,000 for the year ended December 31, 2015, compared to net interest 
expense of approximately $108,000 for the year ended December 31, 2014. The increase in net interest income was due primarily 
to an increase in interest earned on money market accounts and certificates of deposit along with a nonrecurring interest charge in 
2014 to adjust a contingent note payable to fair value.

Income Taxes
The Company recorded income tax expense as a percentage of income before income tax expense, of 35.3% and 35.8% for the years 
ended December 31, 2015, and 2014, respectively. The decrease in the effective tax rate for the year ended December 31, 2015, was 
primarily attributable to a higher than anticipated Domestic Production Deduction on the Company’s 2015 federal tax return. The 
Company has deferred tax assets on its books associated with net operating losses generated in previous years. The Company has 
considered both positive and negative available evidence in its determination that the deferred tax assets are more likely than not to 
be realized, and has not recorded a tax valuation allowance at December 31, 2016. The Company will continue to assess whether the 
deferred tax assets will be realizable and, when appropriate, will record a valuation allowance against these assets. The amount of the 
net deferred tax asset considered realizable, however, could be reduced in the near term if estimates of future taxable income during 
the carry-forward period are reduced.

LIQUIDITY AND CAPITAL RESOURCES

The Company generally funds its operating expenses, capital requirements, and growth plan through internally generated cash and 
bank credit facilities. 

Cash Flows
Net cash provided by operations for the year ended December 31, 2016, was approximately $9.4 million and was primarily a result 
of net income generated of approximately $8.0 million, depreciation and amortization of approximately $5.6 million, share-based 
compensation of approximately $1.0 million, an increase in deferred taxes of approximately $0.6 million, an increase in other liabilities 
of $0.2 million, and a decrease in refundable income taxes of approximately $0.2 million. These cash inflows and adjustments to 
income were partially offset by an increase in accounts receivable of approximately $3.8 million due to an increase in sales during 
the fourth quarter of 2016 over the same period for 2015 of approximately $2.6 million and an increase in payment terms to a large 
customer, an increase in prepaid expenses of approximately $1.4 million due primarily to prepayments on equipment purchases, and 
a decrease in accounts payable and accrued expenses of approximately $1.0 million due to the timing of vendor payments in the 
ordinary course of business.

12

 
 
 
Net cash used in investing activities during the year ended December 31, 2016, was approximately $7.3 million of which approximately 
$2.6 million was the result of renovations to our corporate headquarters and manufacturing facility in Newburyport, Massachusetts, and 
approximately $4.7 million was the result of other additions of technology, manufacturing machinery, and equipment across the Company.

Net cash used in financing activities was approximately $0.6 million for the year ended December 31, 2016, representing cash used 
to service term debt of approximately $1.0 million and to pay statutory withholding for stock options exercised and restricted stock 
units vested of approximately $0.2 million, partially offset by excess tax benefits on share-based compensation of approximately $0.1 
million, and net proceeds received upon stock option exercises of approximately $0.5 million.

Outstanding and Available Debt
The Company maintains an unsecured $40 million revolving credit facility with Bank of America, N.A. The credit facility calls for 
interest of LIBOR plus a margin that ranges from 1.0% to 1.5% or, at the discretion of the Company, the bank’s prime rate less a margin 
that ranges from 0.25% to zero. In both cases the applicable margin is dependent upon Company performance. Under the credit 
facility, the Company is subject to a minimum fixed-charge coverage financial covenant as well as a maximum total funded debt to 
EBITDA financial covenant. The Company’s $40 million credit facility matures on November 30, 2018. 

As of December 31, 2016, the Company had no borrowings outstanding under the credit facility. Included in the credit facility were 
approximately $0.4 million in standby letters of credit drawable as a financial guarantee on worker’s compensation insurance policies. 
As of December 31, 2016, the Company was in compliance with all covenants under the credit facility.

In 2012, the Company financed the purchase of two molded fiber machines through five-year term loans that mature in September 
2017.  The annual interest rate is fixed at 1.83%, and the loans are secured by the related molded fiber machines. As of December 31, 
2016, the outstanding balance of the term loan facility was approximately $856,000.

Future Liquidity
The Company requires cash to pay its operating expenses, to purchase capital equipment, and to service its contractual obligations.  
The Company’s principal sources of funds are its operations and its revolving credit facility. The Company generated cash of 
approximately $9.4 million in operations during the year ended December 31, 2016; however, the Company cannot guarantee 
that its operations will generate cash in future periods. The Company’s longer-term liquidity is contingent upon future operating 
performance. 

Throughout fiscal 2017, the Company plans to continue to add capacity to enhance operating efficiencies in its manufacturing plants.  
The Company plans to further expand its Newburyport, Massachusetts, manufacturing plant. The Company may consider additional 
acquisitions of companies, technologies, or products that are complementary to its business. The Company believes that its existing 
resources, including its revolving credit facility, together with cash expected to be generated from operations and funds expected to 
be available to it through any necessary equipment financings and additional bank borrowings, will be sufficient to fund its cash flow 
requirements, including capital asset acquisitions, through the next 12 months.

Stock Repurchase Program
The Company accounts for treasury stock under the cost method, using the first-in, first-out flow assumption, and includes treasury 
stock as a component of stockholders’ equity. On June 16, 2015, the Company announced that its Board of Directors authorized 
the repurchase of up to $10.0 million of the Company’s outstanding common stock. Under the program, the Company is authorized 
to repurchase shares through Rule 10b5-1 plans, open market purchases, privately negotiated transactions, block purchases, or 
otherwise in accordance with applicable federal securities laws, including Rule 10b-18 of the Securities Exchange Act of 1934. The 
stock repurchase program will end upon the earlier of the date on which the plan is terminated by the Board or when all authorized 
repurchases are completed. The timing and amount of stock repurchases, if any, will be determined based upon our evaluation of 
market conditions and other factors. The stock repurchase program may be suspended, modified, or discontinued at any time, and 
the Company has no obligation to repurchase any amount of its common stock under the program. There were no share repurchases 
during the year ended December 31, 2016. During the year ended December 31, 2015, the Company repurchased 29,559 shares 
of common stock at a cost of approximately $587,000. At December 31, 2016, approximately $9.4 million was available for future 
repurchases of the Company’s common stock under this authorization.

COMMITMENTS AND CONTRACTUAL OBLIGATIONS

The following table summarizes the Company’s contractual obligations at December 31, 2016 (in thousands):

Payment Due By Period

Less than 

Total 

1 Year 

Equipment loans 

$  856  

$     856  

Operating leases 

891  

 675  

 1-3 

Years 

$   -  

 140  

 3-5 

More than

Years 

5 Years

$      -  

$      -

 76  

 -

13

 
 
 
 
 
 
 
 
 
Debt interest 

Supplemental retirement 

 7  

 75  

 7  

 25  

 -  

 50  

  -  

 -  

 -

  -

Total 

$  1,829  

 $  1,563  

 $  190  

 $  76  

$     -

The Company requires cash to pay its operating expenses, to purchase capital equipment, and to service the obligations listed 
above. The Company’s principal sources of funds are its operations and its revolving credit facility. Although the Company generated 
cash from operations in the year ended December 31, 2016, it cannot guarantee that its operations will generate cash in future 
periods. Subject to the Risk Factors set forth in Part I, Item 1A of this Report and the general disclaimers set forth in our Special Note 
Regarding forward-looking Statements at the outset of this Report, we believe that cash flow from operations will provide us with 
sufficient funds in order to fund our expected operations over the next 12 months.

The Company does not believe inflation has had a material impact on its results of operations in the last three years.

OFF-BALANCE-SHEET ARRANGEMENTS 

In addition to operating leases, the Company’s off-balance-sheet arrangements include standby letters of credit, which are included 
in the Company’s revolving credit facility. As of December 31, 2016, there was approximately $0.4 million in standby letters of credit 
drawable as a financial guarantee on worker’s compensation insurance policies.

CRITICAL ACCOUNTING POLICIES

The preparation of consolidated financial statements requires the Company to make estimates and judgments that affect the 
reported amounts of assets, liabilities, revenues, and expenses, and related disclosure of contingent assets and liabilities. On an 
ongoing basis, the Company evaluates its estimates, including those related to product returns, bad debts, inventories, intangible 
assets, income taxes, warranty obligations, restructuring charges, contingencies, and litigation. The Company bases its estimates on 
historical experience and on various other assumptions believed to be reasonable under the circumstances, including current and 
anticipated worldwide economic conditions, both in general and specifically in relation to the packaging and component product 
industries, 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 under different assumptions or conditions.

The Company’s significant accounting policies are described in Note 1 to the consolidated financial statements included in Item 8 of 
this Report. The Company believes the following critical accounting policies necessitated that significant judgments and estimates be 
used in the preparation of its consolidated financial statements. 

The Company has reviewed these policies with its Audit Committee.

•  Revenue Recognition The Company recognizes revenue at the time of shipment when title and risk of loss have passed 
to the customer, persuasive evidence of an arrangement exists, performance of its obligation is complete, its price to the 
buyer is fixed or determinable, and the Company is reasonably assured of collection. Determination of these criteria, in 
some cases, requires management’s judgment. Should changes in conditions cause management to determine that these 
criteria are not met for certain future transactions, revenue for any reporting period could be adversely affected. 

•  Goodwill Goodwill is tested for impairment annually, and will be tested for impairment between annual tests if an event 
occurs or circumstances change that would indicate that the carrying amount may be impaired. Impairment testing 
for goodwill is done at a reporting unit level. Reporting units are one level below the business segment level, but can 
be combined when reporting units within the same segment have similar economic characteristics. An impairment loss 
generally would be recognized when the carrying amount of the reporting unit’s net assets exceeds the estimated fair 
value of the reporting unit.  The Company consists of a single reporting unit. We last performed “step 1” of the goodwill 
impairment test as of September 30, 2014. We utilized the guideline public company (“GPC”) method under the market 
approach and the discounted cash flows method (“DCF”) under the income approach to determine the fair value of the 
reporting unit for purposes of testing the reporting unit’s carrying value of goodwill for impairment. The GPC method 
derives a value by generating a multiple of EBITDA through the comparison of the Company to similar publicly traded 
companies. The DCF approach derives a value based on the present value of a series of estimated future cash flows 
at the valuation date by the application of a discount rate, one that a prudent investor would require before making an 
investment in our equity securities. The key assumptions used in our approach included: 

•  The reporting unit’s estimated financials and five-year projections of financial results, which were based on 
our strategic plans and long-range forecasts. Sales growth rates represent estimates based on current and 
forecasted sales mix and market conditions. The profit margins were projected based on historical margins, 
projected sales mix, current expense structure, and anticipated expense modifications. 

14

•  The projected terminal value which reflects the total present value, of projected cash flows beyond the last period in the 
DCF. This value reflects a growth rate for the reporting unit, which is approximately the same growth rate of expected 
inflation into perpetuity. 

•  The discount rate determined using a Weighted Average Cost of Capital method (“WACC”), which considered market and 

industry data as well as Company-specific risk factors. 

• Selection of guideline public companies, which are similar to each other and to the Company.

As of September 30, 2014, based on our calculations under the above-noted approach, the fair value of the reporting unit 
exceeded its carrying value by approximately $69 million or 74%. In performing these calculations, management used its most 
reasonable estimates of the key assumptions discussed above. If our actual operating results and/or the key assumptions utilized in 
management’s calculations differ from our expectations, it is possible that a future impairment charge may be necessary.

The Company’s annual impairment testing date is December 31. The Company performed a qualitative assessment (“step 0”) as 
of December 31, 2016, and determined that it was more likely than not that the fair value of its reporting unit exceeded its carrying 
amount. As a result, the Company is not required to proceed to a “step 1” impairment assessment.  Factors considered included the 
2014 step 1 analysis and the calculated excess fair value over carrying amount, financial performance, forecasts and trends, market 
cap, regulatory and environmental issues, macroeconomic conditions, industry and market considerations, raw material costs, and 
management stability.

• Accounts Receivable The Company periodically reviews the collectability of its accounts receivable. Provisions are recorded 

for accounts that are potentially uncollectible. Determining adequate reserves for accounts receivable requires management’s 
judgment. Conditions impacting the realizability of the Company’s receivables could cause actual asset write-offs to be materially 
different than the reserved balances as of December 31, 2016.

• 

Inventories Inventories include material, labor, and manufacturing overhead and are valued at the lower of cost or net realizable 
value. Cost is determined using the first-in, first-out (FIFO) method.

The Company periodically reviews the realizability of its inventory for potential excess or obsolescence. Determining the net 
realizable value of inventory requires management’s judgment. Conditions impacting the realizability of the Company’s inventory 
could cause actual asset write-offs to be materially different than the Company’s current estimates as of December 31, 2016.

•  Recent Accounting Pronouncements Refer to Note 1, “Summary of Significant Accounting Policies,” in the accompanying notes to 

the consolidated financial statements for a discussion of recent accounting pronouncements. 

QUANTITATIVE AND QUALITATIVE DISCLOSURES  
ABOUT MARKET RISK 

The following discussion of the Company’s market risk includes “forward-looking statements” that involve risk and uncertainties. Actual results 
could differ materially from those projected in the forward-looking statements.

Market risk represents the risk of changes in value of a financial instrument caused by fluctuations in interest rates, foreign exchange rates, and 
equity prices. At December 31, 2016, the Company’s cash and cash equivalents consisted of bank accounts in U.S. dollars, and their valuation 
would not be affected by market risk. Interest under the Company’s credit facility with Bank of America, N.A. is based upon either the Prime rate 
or LIBOR and, therefore, future operations could be affected by interest rate changes. However, as of December 31, 2016, the Company had no 
borrowings outstanding under the revolving credit facility, and the Company believes the market risk associated with the facility is minimal.

300 

250 

200 

150 

100 

50 

Comparison of 5 Year Cumulative Total Return 
Assumes Initial Investment of $100 
COMPARISON OF 5-YEAR CUMULATIVE TOTAL RETURN
December 2016 
ASSUMES INITIAL INVESTMENT OF $100
DECEMBER 2016

UFP Technologies, Inc. 

NASDAQ Stock Market (US Companies) 

SIC Codes 3080-3089 Miscellaneous 
Plastic Products 
GICS 15103020 Paper Packaging 

1
1
0
2

2
1
0
2

3
1
0
2

4
1
0
2

5
1
0
2

6
1
0
2

15

 
 
 
 
 
 
REPORT OF INDEPENDENT REGISTERED  
PUBLIC ACCOUNTING FIRM

To The Board of Directors and Stockholders 
of UFP Technologies, Inc.

We have audited the accompanying consolidated balance sheets of UFP Technologies, 
Inc. (a Delaware corporation) and subsidiaries (the “Company”) as of December 31, 2016 
and 2015, and the related consolidated statements of income, changes in stockholders’ 
equity, and cash flows for each of the three years in the period ended December 31, 2016. 
Our audits of the basic consolidated financial statements included the financial statement 
schedule listed in the index appearing under Item 15(a)(2). These financial statements 
and financial statement schedule are the responsibility of the Company’s management. 
Our responsibility is to express an opinion on these financial statements and financial 
statement schedule based on our audits. 

We conducted our audits in accordance with the standards of the Public Company 
Accounting Oversight Board (United States). Those standards require that we plan and 
perform the audit to obtain reasonable assurance about whether the financial statements 
are free of material misstatement. An audit includes examining, on a test basis, evidence 
supporting the amounts and disclosures in the financial statements. An audit also includes 
assessing the accounting principles used and significant estimates made by management, 
as well as evaluating the overall financial statement presentation. We believe that our 
audits provide a reasonable basis for our opinion. 

In our opinion, the consolidated financial statements referred to above present fairly, in 
all material respects, the financial position of UFP Technologies, Inc. and subsidiaries as 
of December 31, 2016 and 2015, and the results of their operations and their cash flows 
for each of the three years in the period ended December 31, 2016 in conformity with 
accounting principles generally accepted in the United States of America. Also in our 
opinion, the related financial statement schedule, when considered in relation to the basic 
consolidated financial statements taken as a whole, presents fairly, in all material respects, 
the information set forth therein. 

We also have audited, in accordance with the standards of the Public Company 
Accounting Oversight Board (United States), the Company’s internal control over financial 
reporting as of December 31, 2016, based on criteria established in the 2013 Internal 
Control—Integrated Framework issued by the Committee of Sponsoring Organizations 
of the Treadway Commission (COSO), and our report dated March 10, 2017 expressed an 
unqualified opinion.

GRANT THORNTON LLP  

Boston, Massachusetts 

March 10, 2017

16

REPORT OF INDEPENDENT REGISTERED  
PUBLIC ACCOUNTING FIRM

To The Board of Directors and Stockholders 
of UFP Technologies, Inc.

We have audited the internal control over financial reporting of UFP Technologies, Inc. 
(a Delaware corporation) and subsidiaries (the “Company”) as of December 31, 2016, 
based on criteria established in the 2013 Internal Control—Integrated Framework issued 
by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). 
The Company’s management is responsible for maintaining effective internal control 
over financial reporting and for its assessment of the effectiveness of internal control 
over financial reporting, included in the accompanying Management’s Report on Internal 
Control Over Financial Reporting. Our responsibility is to express an opinion on the 
Company’s internal control over financial reporting based on our audit. 

We conducted our audit in accordance with the standards of the Public Company 
Accounting Oversight Board (United States). Those standards require that we plan 
and perform the audit to obtain reasonable assurance about whether effective internal 
control over financial reporting was maintained in all material respects. Our audit included 
obtaining an understanding of internal control over financial reporting, assessing the 
risk that a material weakness exists, testing and evaluating the design and operating 
effectiveness of internal control based on the assessed risk, and performing such other 
procedures as we considered necessary in the circumstances. We believe that our audit 
provides a reasonable basis for our opinion. 

A company’s internal control over financial reporting is a process designed to provide 
reasonable assurance regarding the reliability of financial reporting and the preparation 
of financial statements for external purposes in accordance with generally accepted 
accounting principles. A company’s internal control over financial reporting includes those 
policies and procedures that (1) pertain to the maintenance of records that, in reasonable 
detail, accurately and fairly reflect the transactions and dispositions of the assets of the 
company; (2) provide reasonable assurance that transactions are recorded as necessary 
to permit preparation of financial statements in accordance with generally accepted 
accounting principles, and that receipts and expenditures of the company are being made 
only in accordance with authorizations of management and directors of the company; and 
(3) provide reasonable assurance regarding prevention or timely detection of unauthorized 
acquisition, use, or disposition of the company’s assets that could have a material effect on 
the financial statements. 

Because of its inherent limitations, internal control over financial reporting may not prevent 
or detect misstatements. Also, projections of any evaluation of effectiveness to future 
periods are subject to the risk that controls may become inadequate because of changes 
in conditions, or that the degree of compliance with the policies or procedures may 
deteriorate. 

In our opinion, the Company maintained, in all material respects, effective internal control 
over financial reporting as of December 31, 2016, based on criteria established in the 2013 
Internal Control—Integrated Framework issued by COSO. 

We also have audited, in accordance with the standards of the Public Company 
Accounting Oversight Board (United States), the consolidated financial statements of the 
Company as of and for the year ended December 31, 2016, and our report dated March 10, 
2017 expressed an unqualified opinion on those financial statements. 

GRANT THORNTON LLP  

Boston, Massachusetts 

March 10, 2017

17

CONSOLIDATED BALANCE SHEETS 
(IN THOUSANDS, EXCEPT SHARE DATA)

ASSETS 

Current assets:

DECEMBER 31

2016 

2015

Cash and cash equivalents 

$         31,359 

$       29,804 

Receivables, net 

Inventories 

Prepaid expenses 

Refundable income taxes 

Total current assets 

Property, plant, and equipment  

Less accumulated depreciation and amortization  

Net property, plant, and equipment 

Goodwill   

Intangible assets, net 

Other assets 

Total assets 

LIABILITIES AND STOCKHOLDERS’ EQUITY 

Current liabilities: 

Accounts payable  

Accrued expenses  

Current installments of long-term debt  

Total current liabilities 

Long-term debt, excluding current installments  

Deferred income taxes 

Non-qualified deferred compensation plan  

Other liabilities 

Total liabilities 

Commitments and contingencies (Note 14) 

Stockholders’ equity: 

21,249 

14,151 

2,281 

807 

69,847

96,806 

(48,290) 

48,516 

7,322 

318 

1,931 

 17,481 

 14,202  

 930 

 871 

 63,288

 90,564  

 (44,009) 

 46,555  

7,322  

 636  

 1,834  

$   127,934 

$   119,635  

$         4,002 

$         4,598  

4,698 

856 

9,556 

— 

3,459 

1,682 

184 

14,881

 5,059  

 1,011  

 10,668  

 859  

 2,883 

 1,482  

 171  

 16,063  

Preferred stock, $.01 par value, 1,000,000 shares authorized; 
no shares issued 

Common stock, $.01 par value, 20,000,000 shares authorized; 
7,242,023 and 7,212,464 shares issued and outstanding, respectively 
at December 31, 2016; 7,170,377 and 7,140,818 shares issued
and outstanding, respectively at December 31, 2015 

Additional paid-in capital 

Retained earnings 

Treasury stock at cost, 29,559 shares at December 31, 2016
and December 31, 2015 

— 

—

72 

25,216 

88,352 

 (587) 

 72  

 23,705  

 80,382 

 (587)  

Total stockholders’ equity 

113,053 

 103,572  

Total liabilities and stockholders’ equity 

$   127,934 

$   119,635  

The accompanying notes are an integral part of these consolidated financial statements.

18

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
CONSOLIDATED STATEMENTS OF INCOME 
(IN THOUSANDS, EXCEPT PER SHARE DATA)

Net sales   

Cost of sales 

Gross profit 

Selling, general, and administrative expenses 

Restructuring costs 

Material overcharge settlement 

(Gain) loss on sales of property, plant, and equipment 

Operating Income 

Other (income) expenses: 

Interest income 

Interest expense 

Other, net 

Total other (income) expense 

Income before income tax provision 

Income tax expense 

Net income from consolidated operations 

Net income per share:

Basic 

Diluted  

Weighted average common shares:

Basic 

Diluted  

Years Ended December 31

2016 

2015 

$  146,132 

111,482 

34,650 

$  138,850 

101,396 

37,454 

24,105 

420 

(2,114) 

2 

12,237 

(149) 

69 

— 

(80) 

12,317 

4,347 

7,970 

$         1.11 

$        1.10 

7,190 

7,275 

24,008 

1,756 

— 

(24) 

11,714 

(114) 

87 

— 

(27) 

11,741 

4,148 

7,593 

$        1.07 

$        1.05 

7,102 

7,206 

2014 

$  139,307 

102,427 

36,880 

23,847 

1,556 

—

(84) 

11,561 

(46) 

154 

(312) 

(204) 

11,765 

4,206 

7,559 

$        1.08 

$        1.05 

7,028 

7,175 

The accompanying notes are an integral part of these consolidated financial statements.

19

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
CONSOLIDATED STATEMENTS OF STOCKHOLDERS’ EQUITY 
(IN THOUSANDS)

Years Ended December 31, 2016, 2015, and 2014

Common Stock 

Additional
Paid-in 

Shares

Amount

Capital

Retained

Earnings

 Treasury Stock

Shares     Amount

Total 
Stockholders’

Equity

Balance at December 31, 2013 

6,901  

$  69  

  $  20,291  

 $  65,230  

$   —

$      — 

$  85,590

Share-based compensation 

Exercise of stock options net 
of shares presented for exercise 

Net share settlement of restricted stock 
units and stock option tax withholding 

Excess tax benefits on  
share-based compensation 

Net income 

 20  

 148  

— 

— 

— 

1  

1  

1,118  

335  

—  

(831) 

1,219  

— 

— 

—  

 7,559  

—  

—  

—  

—  

— 

— 

— 

— 

— 

—  

—  

—  

—  

—  

1,119 

336 

(831)

1,219 

7,559 

Balance at December 31, 2014 

 7,069  

$  71  

  $  22,132  

 $  72,789  

$   —

$   — 

$  94,992

Share-based compensation 

Exercise of stock options net 
of shares presented for exercise 

Net share settlement of restricted stock 
units and stock option tax withholding 

Excess tax benefits on  
share-based compensation 

Repurchase of common stock 

Net income 

 24 

 77  

— 

— 

(30) 

— 

— 

1  

—  

— 

— 

— 

1,069  

357  

—  

—  

(209) 

        —  

356  

—  

—  

—  

 —  

 7,593  

— 

— 

—  

— 

30 

— 

—  

— 

— 

— 

  (587)   

— 

1,069 

358 

(209)

356 

(587)

7,593 

Balance at December 31, 2015 

 7,140  

$  72  

  $  23,705  

 $  80,382  

$  30 

 $ (587) 

$  103,572 

Share-based compensation 

Exercise of stock options net 
of shares presented for exercise 

Net share settlement of restricted stock    
units and stock option tax withholding 

Excess tax benefits on  
share-based compensation 

Net income 

33  

48  

(9) 

— 

 — 

—  

—  

—  

— 

— 

1,056  

529  

(219) 

145 

— 

—  

—  

—  

—  

7,970  

— 

— 

—  

— 

— 

— 

— 

— 

— 

— 

 1,056

 529

(219)

145

7,970

Balance at December 31, 2016 

 7,212  

$  72  

  $  25,216  

 $  88,352  

$  30 

 $ (587) 

$  113,053 

The accompanying notes are an integral part of these consolidated financial statements.

20

 
  
 
 
 
 
  
  
 
 
 
 
 
 
  
 
 
 
 
 
 
  
 
 
 
 
 
 
 
 
 
 
 
  
  
 
 
  
 
 
  
 
 
 
  
 
  
 
 
 
 
  
 
 
 
 
 
 
 
 
 
  
 
 
  
 
 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
CONSOLIDATED STATEMENTS OF CASH FLOWS 
(IN THOUSANDS)

Cash flows from operating activities:

Net income from consolidated operations 

$   7,970  

$   7,593 

  $   7,559  

        Years Ended December 31

2016 

2015 

2014 

Adjustments to reconcile net income to net cash 

provided by operating activities:

Depreciation and amortization 

Loss on sales of property, plant, and equipment 

Share-based compensation 

Deferred income taxes 

Excess tax benefits on share-based compensation 

Changes in operating assets and liabilities:

Receivables, net 

Inventories 

Prepaid expenses 

Refundable income taxes 

Accounts payable 

Accrued expenses 

Other liabilities 

Other assets 

5,634 

2 

1,056 

576 

(145) 

(3, 768) 

51 

(1,351) 

209 

(596) 

(361) 

213 

(97) 

4,846 

27 

1,069 

437 

(356) 

  (1, 011) 

(1,309) 

(266) 

2,677 

(800) 

(163) 

29 

325 

 4,376  

 5 

 1,119  

 1,232  

 (1,219) 

 562 

 (1,845)  

 26 

 (436) 

 2,317  

 (2,243)    

 (181)  

 (146) 

Net cash provided by operating activities 

9,393

13,098

 11,126 

Cash flows from investing activities: 

Additions to property, plant, and equipment 

Proceeds from sale of property, plant, and equipment 

Net cash used in investing activities 

Cash flows from financing activities:

Excess tax benefits on share-based compensation 

Proceeds from the exercise of stock options, net of attestations  

Principal repayment of long-term debt 

Payment of statutory withholding for stock options exercised 
and restricted stock units vested 

Repurchases of common stock 

Payment of contingent note payable 

Net cash used in financing activities 

Net change in cash and cash equivalents 

Cash and cash equivalents at beginning of year 

(7,293) 

14 

(7,279) 

145 

529 

(1,014) 

(219) 

— 

— 

(559) 

1,555 

29,804 

(16,321) 

53 

(16,268) 

356 

358 

(996) 

(209) 

(587) 

— 

  (13,436) 

112  

   (13,324) 

 1,219  

 336  

 (977) 

 (831) 

 — 

 (800)  

(1,078) 

 (1,053)  

(4,248) 

34,052 

 (3,251)    

 37,303  

Cash and cash equivalents at end of year 

$  31,359 

$  29,804 

$ 34,052  

The accompanying notes are an integral part of these consolidated financial statements.

21

 
 
  
  
 
 
 
 
 
 
 
 
 
 
  
 
     
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

(1)  Summary of Significant Accounting Policies

UFP Technologies, Inc. (“the Company”) is an innovative designer and custom converter of foams, plastics, composites, and 
natural fiber products principally serving the medical, automotive, consumer, electronics, industrial, and aerospace and defense 
markets. The Company was incorporated in the State of Delaware in 1993.

(a)  Principles of Consolidation

The consolidated financial statements include the accounts and results of operations of UFP Technologies, Inc., its wholly 
owned subsidiaries, Moulded Fibre Technology, Inc., Simco Industries, Inc., and Stephenson & Lawyer, Inc. and its wholly 
owned subsidiary, Patterson Properties Corporation. All significant intercompany balances and transactions have been 
eliminated in consolidation. The Company has evaluated all subsequent events through the date of this filing.

(b)  Use of Estimates

The preparation of consolidated financial statements in conformity with accounting principles generally accepted in the 
United States of America requires management to make estimates and assumptions that affect the reported amounts of 
assets and liabilities, including allowance for doubtful accounts and the net realizable value of inventory, and disclosure of 
contingent assets and liabilities at the date of the consolidated financial statements, and the reported amounts of revenues 
and expenses during the reporting period. Actual results could differ from those estimates.

(c)  Fair Value Measurement

The Company defines fair value as the price that would be received from selling an asset or paid to transfer a liability in 

an orderly transaction between market participants at the measurement date. When determining the fair value for assets 

and liabilities, which are required to be recorded at fair value, the Company considers the principal or most advantageous 

market in which the Company would transact and the market-based risk measurement or assumptions that market 

participants would use in pricing the asset or liability, such as inherent risk, transfer restrictions, and credit risk.

The Company has not elected fair value accounting for any financial instruments for which fair value accounting is optional.

(d)  Fair Value of Financial Instruments

Cash and cash equivalents, accounts receivable, accounts payable, accrued expenses, and other liabilities are stated at 
carrying amounts that approximate fair value because of the short maturity of those instruments. The carrying amount of 
the Company’s long-term debt approximates fair value as the interest rate on the debt approximates the Company’s current 
incremental borrowing rate.

(e)  Cash and Cash Equivalents

The Company considers all highly liquid investments with original maturities of three months or less to be cash equivalents. 
At December 31, 2016, and 2015, cash equivalents primarily consisted of money market accounts and certificates of deposit 
that are readily convertible into cash.   

The Company maintains its cash in bank deposit accounts, money market funds, and certificates of deposit that at times 
exceed federally insured limits. The Company periodically reviews the financial stability of institutions holding its accounts, 
and does not believe it is exposed to any significant custodial credit risk on cash. The Company’s main operating account 
with Bank of America exceeds federal depository insurance limit by approximately $17.6 million.

(f)  Accounts Receivable

The Company periodically reviews the collectability of its accounts receivable. Provisions are recorded for accounts that 
are potentially uncollectable. Determining adequate reserves for accounts receivable requires management’s judgment. 
Conditions impacting the realizability of the Company’s receivables could cause actual asset write-offs to be materially 
different than the reserved balances as of December 31, 2016.

(g)  Inventories

Inventories include material, labor, and manufacturing overhead and are valued at the lower of cost or net realizable value. 
Cost is determined using the first-in, first-out (FIFO) method.

The Company periodically reviews the realizability of its inventory for potential excess or obsolescence. Determining the 
net realizable value of inventory requires management’s judgment. Conditions impacting the realizability of the Company’s 
inventory could cause actual asset write-offs to be materially different than the Company’s current estimates as of 
December 31, 2016.

(h)  Property, Plant, and Equipment

Property, plant, and equipment are stated at cost and are depreciated or amortized using the straight-line method over the 
estimated useful lives of the assets or the related lease term, if shorter.   

22

Estimated useful lives of property, plant, and equipment are as follows:

Leasehold improvements 
Buildings and improvements 
Machinery & Equipment 
Furniture, fixtures, computers, & software 

Shorter of estimated useful life or remaining lease term 
20-40 years 
7-15 years 
3-7 years

Property, plant, and equipment amounts are reviewed for impairment whenever events or changes in circumstances 
indicate that the carrying amount of an asset may not be recoverable. An impairment loss would be recognized when the 
carrying amount of an asset exceeds the estimated undiscounted future cash flows expected to result from the use of the 
asset and its eventual disposition. The amount of the impairment loss to be recorded is calculated by the excess of the 
asset’s carrying value over its fair value.

(i)  Goodwill

Goodwill is tested for impairment annually, and will be tested for impairment between annual tests if an event occurs or 
circumstances change that would indicate that the carrying amount may be impaired. Impairment testing for goodwill is 
done at a reporting unit level. Reporting units are one level below the business segment level, but can be combined when 
reporting units within the same segment have similar economic characteristics. An impairment loss generally would be 
recognized when the carrying amount of the reporting unit’s net assets exceeds the estimated fair value of the reporting 
unit.  The Company consists of a single reporting unit. We last performed “step 1” of the goodwill impairment test as 
of September 30, 2014. We utilized the guideline public company (“GPC”) method under the market approach and the 
discounted cash flows method (“DCF”) under the income approach to determine the fair value of the reporting unit for 
purposes of testing the reporting unit’s carrying value of goodwill for impairment. The GPC method derives a value by 
generating a multiple of EBITDA through the comparison of the Company to similar publicly traded companies. The DCF 
approach derives a value based on the present value of a series of estimated future cash flows at the valuation date by 
the application of a discount rate, one that a prudent investor would require before making an investment in our equity 
securities. The key assumptions used in our approach included:

•  The reporting unit’s estimated financials and five-year projections of financial results, which were based on 
our strategic plans and long-range forecasts. Sales growth rates represent estimates based on current and 
forecasted sales mix and market conditions. The profit margins were projected based on historical margins, 
projected sales mix, current expense structure, and anticipated expense modifications. 

•  The projected terminal value, which reflects the total present value of projected cash flows beyond the last 
period in the DCF. This value reflects a growth rate for the reporting unit, which is approximately the same 
growth rate of expected inflation into perpetuity. 

•  The discount rate determined using a Weighted Average Cost of Capital method (“WACC”), which considered 

market and industry data as well as Company-specific risk factors. 

• Selection of guideline public companies, which are similar to each other and to the Company.

As of September 30, 2014, based on our calculations under the above-noted approach, the fair value of the reporting unit 
exceeded its carrying value by approximately $69 million or 74%. In performing these calculations, management used 
its most reasonable estimates of the key assumptions discussed above. If our actual operating results and/or the key 
assumptions utilized in management’s calculations differ from our expectations, it is possible that a future impairment 
charge may be necessary.

The Company’s annual impairment testing date is December 31. The Company performed a qualitative assessment (“step 
0”) as of December 31, 2016, and determined that it was more likely than not that the fair value of its reporting unit 
exceeded its carrying amount. As a result, the Company is not required to proceed to a “step 1” impairment assessment.  
Factors considered included the 2014 step 1 analysis and the calculated excess fair value over carrying amount, financial 
performance, forecasts and trends, market cap, regulatory and environmental issues, macroeconomic conditions, industry 
and market considerations, raw material costs, and management stability.

(j) 

Intangible Assets
Intangible assets with a definite life are amortized on a straight-line basis, with estimated useful lives ranging from 5 to 14 
years. Intangible assets with a definite life are tested for impairment whenever events or circumstances indicate that their 
carrying values may not be recoverable.

(k)  Revenue Recognition

The Company recognizes revenue at the time of shipment when title and risk of loss have passed to the customer, 
persuasive evidence of an arrangement exists, performance of its obligation is complete, its price to the buyer is fixed or 
determinable, and the Company is reasonably assured of collection. Determination of these criteria, in some cases, requires 
management’s judgment.

(l)  Share-Based Compensation

When accounting for equity instruments exchanged for employee services, share-based compensation cost is measured 
at the grant date, based on the calculated fair value of the award, and is recognized as an expense over the employee’s 
requisite service period (generally the vesting period of the equity grant). 

23

The Company issues share-based awards through several plans that are described in detail in Note 11.  The compensation cost 
charged against income for those plans is included in selling, general, & administrative expenses as follows (in thousands):

Share-based compensation expense 

$  1,056  

$  1,069  

Year Ended December 31

2016 

2015 

2014

$  1,119

The compensation expense for stock options granted during the three-year period ended December 31, 2016, was 
determined as the fair value of the options using the Black Scholes valuation model.  The assumptions are noted as follows:

Expected volatility 

Expected dividends 

Risk-free interest rate 

Exercise price 

Expected term 

2016 

29.7% 

None 

0.9% 

Year Ended December 31

2015 

2014

31.5% to 32.3% 

32.8% to 37.9%

None 

None

1.0% to 1.2% 

0.7% to 0.9%

$22.02 

$19.97-$22.36  

$22.55-$25.48

5.0 years 

5.0 years 

3.8 to 5.0 years

Weighted-average grant-date fair value 

$ 6.11 

$  6.04 

$ 7.24

The stock volatility for each grant is determined based on a review of the experience of the weighted average of historical 
daily price changes of the Company’s common stock over the expected option term, and the risk-free interest rate is based 
on the U.S. Treasury yield curve in effect at the time of grant for periods corresponding with the expected term of the 
option. The expected term is estimated based on historical option exercise activity.  

The total income tax benefit recognized in the consolidated statements of income for share-based compensation 
arrangements was approximately $318,000, $312,000 and $320,000 for the years ended December 31, 2016, 2015 and 
2014, respectively.

(m)  Deferred Rent

The Company accounts for escalating rental payments on a straight-line basis over the term of the lease.

(n)  Shipping and Handling Costs

Costs incurred related to shipping and handling are included in cost of sales. Amounts charged to customers pertaining to 
these costs are included in net sales.

(o)  Research and Development

On a routine basis, the Company incurs costs related to research and development activity. These costs are expensed as 
incurred. Approximately $1.3 million, $1.3 million and $1.4 million were expensed in the years ended December 31, 2016, 2015 
and 2014, respectively.

(p)  Income Taxes

The Company’s income taxes are accounted for under the asset and liability method. Under the asset and liability method, 
deferred tax assets and liabilities are recognized for the estimated future tax consequences attributable to differences 
between the financial statement carrying amounts of existing assets and liabilities and their respective tax basis and 
operating loss and tax credit carryforwards. Deferred tax expense (benefit) results from the net change during the year in 
deferred tax assets and liabilities. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in 
income in the period that includes the enactment date. 

The Company evaluates the need for a valuation allowance to reduce its deferred tax assets to the amount that is more 
likely than not to be realized. The Company has considered future taxable income and ongoing prudent and feasible tax 
planning strategies in assessing the need for a valuation allowance. Should the Company determine that it would not be 
able to realize all or part of its deferred tax assets in the future, an adjustment to the deferred tax assets would be charged 
to income in the period such determination was made.

The Company recognizes the tax benefit from an uncertain tax position only if it is more likely than not that the tax position 
will be sustained on examination by the taxing authorities, based on the technical merits of the position. The tax benefits 
recognized in the consolidated financial statements from such positions are then measured based on the largest benefit 

24

 
 
that has a greater than 50% likelihood of being realized upon settlement. The Company recognizes interest and penalties 
accrued related to unrecognized tax benefits in tax expense.

(q)  Segments and Related Information

The Company follows the provisions of ASC 280, Segment Reporting, which establish standards for the way public business 
enterprises report information and operating segments in annual financial statements (see Note 17).

(r)  Treasury Stock

The Company accounts for treasury stock under the cost method, using the first-in, first-out flow assumption, and we 
include treasury stock as a component of stockholders’ equity. The Company did not repurchase any shares of common 
stock during the year ended December 31, 2016. During the year ended December 31, 2015, the Company repurchased 
29,559 shares of common stock at a cost of approximately $587,000.

Recent Accounting Pronouncements
In May 2014, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) No. 2014-09, Revenue 
from Contracts with Customers, which requires an entity to recognize the amount of revenue to which it expects to be entitled for 
the transfer of promised goods or services to customers. This standard will replace most existing revenue recognition guidance 
when it becomes effective. The standard permits the use of either the full retrospective or modified retrospective transition methods. 
In August 2015, the FASB issued an update to defer the effective date of this update by one year. The updated standard becomes 
effective for the Company in the first quarter of 2018, but allows the Company to adopt the standard one year earlier if it so chooses. 
The Company expects to adopt the standard in the first quarter of 2018 using the modified retrospective transition method. The 
Company is continuing to evaluate its revenue sources for potential impact. Based on the work completed to date, the Company 
expects that for a significant majority of our business, the recognition of revenue under the updated standard will occur at a point in 
time, which is consistent with current practice.

In February 2016, the FASB issued ASU No. 2016-02, Leases. The guidance in this ASU supersedes the leasing guidance in Topic 
840, Leases. Under the new guidance, lessees are required to recognize lease assets and lease liabilities on the balance sheet for 
those leases previously classified as operating leases. The amendments in ASU No. 2016-02 are effective for annual reporting 
periods beginning after December 15, 2018, including interim periods within that reporting period with early adoption permitted. The 
Company is evaluating the impact of adopting this ASU on its consolidated financial position and results of operations. 

In March 2016, the FASB issued ASU No. 2016-09, Improvements to Employee Share Based Payment Accounting. This ASU simplifies 
several aspects of the accounting for share-based payment transactions, including income tax consequences, classification of 
awards, forfeitures and classification on the statement of cash flows. The provisions of this ASU are effective for fiscal years 
beginning after December 15, 2016, and interim periods within those fiscal years. The Company will adopt the new standard in 
the first quarter of 2017. Although the impact of adopting this update to the Company’s consolidated financial statements is not 
expected to have a material effect, the impact will depend on market factors and the timing and intrinsic value of future share-based 
compensation award vests and exercises. The Company has elected to account for forfeitures as they occur, rather than estimate 
expected forfeitures. Subsequent to adoption, the Company notes the potential for volatility in its effective tax rate as any windfall or 
shortfall tax benefits related to its share-based compensation plans will be recorded directly into results of operations.

Revisions

Certain revisions have been made to the 2015 Consolidated Balance Sheet and 2015 Consolidated Statement of Cash Flows to 
conform to the current year presentation relating to presentation of a reserve for uncertain tax positions. The impact on the 2015 
Consolidated Balance Sheet was a decrease in the amount of $315,000 to both refundable income taxes and accrued expenses. The 
impact on the 2015 Consolidated Statement of Cash Flows (cash provided by operating activities) was an increase to the change in 
refundable income taxes of $315,000 and a decrease to the change in accrued expenses of $315,000. These revisions had no impact 
on previously reported net income and are deemed immaterial to the previously issued financial statements.

Certain revisions have been made to the 2015 Consolidated Balance Sheet, 2015 Consolidated Statement of Operations and 2015 
Consolidated Statement of Stockholders’ Equity to conform to the current year presentation relating to the presentation of common 
shares outstanding. The impact to the Consolidated Balance Sheet was a decrease of 29,559 in the number of common shares 
outstanding. The impact to the Statements of Operations was a decrease of approximately 13,000 shares in basic and diluted 
weighted average common shares outstanding. The impact to the Consolidated Statement of Stockholders’ Equity was a decrease of 
approximately 30,000 in common shares outstanding (repurchase of common stock line). These revisions had no impact on previously 
reported net income, earnings per share, or cash flows and are deemed immaterial to the previously issued financial statements.

(2)  Supplemental Cash Flow Information

Cash paid for interest and income taxes is as follows (in thousands):

Interest 
Income taxes, net of refunds 

Year Ended December 31

2016 

$       66  
$  3,562  

2015 

$      86 
$  1,459 

2014

$      103 
$  3,259

25

 
 
 
 
During the years ended December 31, 2016, 2015, and 2014, the Company permitted the exercise of stock options with exercise 
proceeds paid with the Company’s stock (“cashless” exercises) totaling approximately $166,000, $36,000 and $372,000, 
respectively.

(3)  Receivables

Receivables consist of the following (in thousands):

Accounts receivable—trade 
Less allowance for doubtful receivables 

Receivables, net 

2016 

$    21,816  
 (567) 

$  21,249  

December 31

2015

$   17,980 
(499) 

$   17,481 

Receivables are written off against these reserves in the period they are determined to be uncollectible, and payments 
subsequently received on previously written-off receivables are recorded as a reversal of the bad debt provision. The Company 
performs credit evaluations on its customers and obtains credit insurance on a large percentage of its accounts, but does not 
generally require collateral. The Company recorded a provision for doubtful accounts of approximately $126,000 and $16,000 
for the years ended December 31, 2016, and 2015, respectively.

(4)  Inventories

Inventories consist of the following (in thousands):

Raw materials 
Work in process 
Finished goods 

Total Inventory 

2016 

$      7,111 
1,354 
5,686 

$  14,151 

December 31

2015

$    7,506   
1,192   

5,504

$  14,202

(5)  Other Intangible Assets

The carrying values of the Company’s definite-lived intangible assets as of December 31, 2016, and 2015 are as follows (in thousands): 

Estimated useful life 
Gross amount at December 31, 2016 
Accumulated amortization at December 31, 2016 

14 years 
$   429  
 (429) 

5 years 
$     512  
(449) 

5 years
$  2,046  
(1,791) 

$  2,987 
(2,669)

Patents 

Non-Compete 

Customer List 

Total

Net balance at December 31, 2016 

$       —  

$      63  

$     255  

$      318

Gross amount at December 31, 2015 
Accumulated amortization at December 31, 2015 

$   429  
 (429) 

$     512 
(387) 

$  2,046  
(1,535) 

$  2,987 
(2,351)

Net balance at December 31, 2015 

$       —  

$     125  

$       511  

$     636

Amortization expense related to intangible assets was approximately $318,000, $318,000 and $393,000, for the years ended December 
31, 2016, 2015 and 2014, respectively. Future amortization for the years ending December 31 will be approximately (in thousands):

2017 

Total 

318

   $  318 

(6)  Property, Plant, and Equipment

Property, plant, and equipment consist of the following (in thousands):

26

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Land and improvements 
Buildings and improvements 
Leasehold improvements 
Machinery & Equipment 
Furniture, fixtures, computers, & software 
Construction in progress–equipment 

2016 

  $       3,191  
28,241  
2,759  
54,633  
 6,419  
1,563  

  $   96,806  

December 31 

2015

$       3,191  
25,399  
2,839  
51,016  
6,498  
1,621

$  90,564

Depreciation and amortization expense for the years ended December 31, 2016, 2015 and 2014, were approximately $5.3 million, $4.5 
million and $4.0 million, respectively.

(7)  Indebtedness

On December 2, 2013, the Company entered into an unsecured $40 million revolving credit facility with Bank of 
America, N.A. The credit facility calls for interest of LIBOR plus a margin that ranges from 1.0% to 1.5% or, at the 
discretion of the Company, the bank’s Prime rate less a margin that ranges from 0.25% to zero. In both cases the 
applicable margin is dependent upon Company performance. Under the credit facility, the Company is subject to 
a minimum fixed-charge coverage financial covenant as well as a maximum total funded debt to EBITDA financial 
covenant. The credit facility was amended effective December 31, 2014, to modify the definition of “consolidated 
fixed-charge coverage ratio.” The Company’s $40 million credit facility matures on November 30, 2018. 

As of December 31, 2016, the Company had no borrowings outstanding under the credit facility. Included in the credit facility 
were approximately $0.4 million in standby letters of credit drawable as a financial guarantee on worker’s compensation 
insurance policies. As of December 31, 2016, the Company was in compliance with all covenants under the credit facility.

On October 11, 2012, the Company entered into a loan agreement to finance the purchase of two new molded 
fiber machines. The annual interest rate is fixed at 1.83%. As of December 31, 2016, approximately $5.0 
million had been advanced on the loan, and the outstanding balance was approximately $856,000. The 
loan will be repaid over a five-year term. The loan is secured by the related molded fiber machines.

Long-term debt consists of the following (in thousands):

Equipment loans 

Total long-term debt 

Current Installments 

December 31 

2016 

$  856 

856 

(856) 

2015

$   1,870

1,870 

(1,011) 

Long-term debt, excluding current installments 

$     — 

$     859

Aggregate maturities of long-term debt are as follows (in thousands):

Year ending December 31:  
2017 

(8)  Accrued Expenses

Accrued expenses consist of the following (in thousands): 

Compensation 
Benefits/self-insurance reserve 
Paid time off 
Commissions payable 
Other 

856

$  856

2016 

$    2,144 
180
990 
260 
1,124 

$  4,698 

December 31 

2015

$    2,107 
250 
965 
319 
1,418

$  5,059

27

 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(9)  Income Taxes

The Company’s income tax provision for the years ended December 31, 2016, 2015 and 2014 consists of the following (in thousands):

Current:

Federal 
State 

Deferred:

Federal 
State 

Years Ended December 31

2016 

$   3,120 
651 

3,771 

546 
30 

576 

2015 

$    3,131 
580 

3,711 

508 
(71) 

437 

2014 

$   2,638  
336  

2,974 

1,262  
(30) 

1,232 

Total income tax provision 

$  4,347 

$  4,148 

$  4,206

At December 31, 2016, the Company had net operating loss carryforwards for federal income tax purposes of approximately 
$119,000, which are available to offset future taxable income and expire during the federal tax year ending December 31, 2019. 

The approximate tax effects of temporary differences that give rise to significant portions of the deferred tax assets and 
liabilities are as follows (in thousands):

December 31 

2016 

2015

Deferred tax assets:
Reserves 
Inventory capitalization 
Compensation programs 
Retirement liability 
Equity-based compensation 
Net operating loss carryforwards 
Deferred rent 
Intangible assets 

$      531
427
578 
19 
  257 
40 
7 
340 

Total deferred tax assets: 

  $    2,199 

Deferred tax liabilities:

Excess of book over tax basis of fixed assets 
Goodwill 

  $    (4,767) 
(891) 

Total deferred tax liabilities 
Net long-term deferred tax liabilities 

  $   (5,658) 
  $  (3,459) 

$        532
407 
501 
27 
  290 
141 
10 
264

$    2,172

$    (4,186) 
(869)

$  (5,055) 
$  (2,883)

The amounts recorded as deferred tax assets as of December 31, 2016, and 2015, represent the amount of tax benefits of 
existing deductible temporary differences or carryforwards that are more likely than not to be realized through the generation 
of sufficient future taxable income within the carryforward period. The Company has total deferred tax assets of $2.2 million at 
December 31, 2016, that it believes are more likely than not to be realized in the carryforward period. Management reviews the 
recoverability of deferred tax assets during each reporting period.

The actual tax provision for the years presented differs from the “expected” tax provision for those years, computed by applying 
the U.S. federal corporate rate of 34.0% to income before income tax expense as follows:

28

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Years Ended December 31

2016

2015

Computed “expected” tax rate 

34.0% 

34.0% 

Increase (decrease) in income taxes resulting from:
State taxes, net of federal tax benefit 
Meals and entertainment 
R&D credits 
Domestic production deduction 
Non-deductible ISO stock option expense 
Unrecognized tax benefits 
Other 

3.7 
0.2 
(0.6) 
(2.5) 
0.3 
(0.1) 
0.3 

2.3 
0.3 
(0.8) 
(2.5) 
0.4 
— 

1.6 

2014

34.0% 

1.1   
0.3   
(0.7)  
(1.4)  
0.4   
1.3   
0.8

Effective tax rate 

35.3% 

35.3% 

35.8% 

The Company files income tax returns in the U.S. federal jurisdiction and various state jurisdictions. The Company has not been 
audited by any state for income taxes with the exception of returns filed in Michigan, which have been audited through 2004, 
income tax returns filed in Massachusetts, which have been audited through 2007, income tax returns filed in Florida, which 
have been audited through 2009 and income tax returns in Colorado, which have been audited through 2013.  An audit for 
income tax returns filed in New Jersey for the years 2009, through 2012 is currently in progress. An audit for the Company’s 
federal tax return for 2014 is currently in progress. Federal and state tax returns for the years 2013 through 2016 remain open to 
examination by the IRS and various state jurisdictions.

A reconciliation of the beginning and ending amount of gross unrecognized tax benefits (“UTB”) resulting from uncertain tax 
positions is as follows (in thousands): 

Gross UTB balance at beginning of fiscal year 
Reductions for tax positions of prior years 
Gross UTB balance at end of fiscal year 

2016

$   162 
(12) 
$  150 

December 31 

2015

$  230 
(68) 

$  162

The total amount of unrecognized tax benefits that, if recognized, would affect the effective tax rate as of December 31, 2016, 
and 2015, is $150,000 and $162,000, respectively.

In addition, the total amount of accrued interest and penalties on uncertain tax positions at December 31, 2016, and 2015 is 
$153,000 and $153,000, respectively.

At December 31, 2016, all of the unrecognized tax benefits relate to tax returns of a specific state jurisdiction that are currently 
under examination. Accordingly, the Company expects a reduction of this amount in 2017, as the examination is expected to 
close within the next 12 months.

(10) Net Income Per Share

Basic income per share is based upon the weighted average of common shares outstanding during each year. Diluted income 
per share is based upon the weighted average of common shares and dilutive common stock equivalent shares outstanding 
during each year. The weighted average number of shares used to compute both basic and diluted income per share consisted 
of the following (in thousands):

Basic weighted average common shares 
outstanding during the year 

Weighted average common equivalent  
shares due to stock options and 
restricted stock units 

Diluted weighted average common  
shares outstanding during the year 

Years Ended December 31

2016 

2015 

2014

7,190

7,102 

7,028 

85 

104 

147  

7,275 

7,206 

7,175  

29

 
 
 
 
 
  
 
 
 
 
 
 
  
The computation of diluted earnings per share excludes the effect of the potential exercise of stock awards, including stock 
options, when the average market price of the common stock is lower than the exercise price of the related options during the 
period. These outstanding stock awards are not included in the computation of diluted earnings per share because the effect 
would have been antidilutive. For the years ended December 31, 2016, 2015, and 2014, the number of stock awards excluded 
from the computation was 52,377, 72,495, and 53,651, respectively.

(11)  Stock Option and Equity Incentive Plans

Incentive Plan 
In June 2003, the Company formally adopted the 2003 Incentive Plan (the “Plan”). The Plan was originally intended to benefit 
the Company by offering equity-based incentives to certain of the Company’s executives and employees, thereby giving them 
a permanent stake in the growth and long-term success of the Company and encouraging the continuance of their involvement 
with the Company’s businesses. The Plan was amended effective June 4, 2008, to permit certain performance-based cash 
awards to be made under the Plan. The Plan was further amended on June 8, 2011, to increase the maximum number of shares 
of common stock in the aggregate to be issued to 2,250,000. The amendment also added appropriate language so as to 
enable grants of stock-based awards under the Plan to continue to be eligible for exclusion from the $1,000,000 limitation on 
deductibility under Section 162(m) of the Internal Revenue Code (the “Code”). The Plan was further amended on March 7, 2013, 
to (i) prohibit the repricing of stock options or other equity awards without the consent of the Company’s shareholders, and (ii) 
prohibit the Company from buying out underwater stock options.

Two types of equity awards may be granted to participants under the Plan: restricted shares or other stock awards. Restricted 
shares are shares of common stock awarded subject to restrictions and to possible forfeiture upon the occurrence of specified 
events. Other stock awards are awards that are denominated or payable in, valued in whole or in part by reference to, or 
otherwise based on or related to, shares of common stock. Such awards may include Restricted Stock Unit Awards (“RSUs”), 
unrestricted or restricted stock, incentive and non-qualified stock options, performance shares, or stock appreciation rights. The 
Company determines the form, terms, and conditions, if any, of any awards made under the Plan. 

Through December 31, 2016, 1,197,034 shares of common stock have been issued under the 2003 Incentive Plan, none of which 
have been restricted. An additional 46,065 shares are being reserved for outstanding grants of RSUs and other share-based 
compensation that are subject to various performance and time-vesting contingencies. The Company has also granted awards 
in the form of stock options under this Plan. Through December 31, 2016, 170,000 options have been granted, and 83,125 options 
are outstanding. At December 31, 2016, 936,182 shares or options are available for future issuance in the 2003 Incentive Plan.

Director Plan 
Effective July 15, 1998, the Company adopted the 1998 Director Plan, which was amended and renamed, on June 3, 2009, the 
2009 Non-Employee Director Stock Incentive Plan (the “Director Plan”).  The Director Plan was amended on March 7, 2013, to 
(i) prohibit the repricing of stock options or other equity awards without the consent of the Company’s shareholders, and (ii) 
prohibit the Company from buying out underwater stock options. The Director Plan, as amended, provides for the issuance of 
stock options and other equity-based securities of up to 975,000 shares to non-employee members of the Company’s Board of 
Directors. Through December 31, 2016, 325,810 options have been granted, and 149,453 options are outstanding.  For the year 
ended December 31, 2016, 4,764 shares of common stock were issued, and 131,554 shares remained available to be issued under 
the Director Plan. 

The following is a summary of stock option activity under all plans:  

Shares 

Weighted Average
Exercise Price 

Remaining
Contractual Life 

Aggregate
Intrinsic Value 

Under Options 

(per share) 

(in years) 

(in thousands)

Weighted Average

Outstanding December 31, 2015 

Granted 
Exercised 

270,205
17,184 
(54,811) 

Outstanding December 31, 2016 

232,578

Exercisable at December 31, 2016 

210,078

Vested and expected to vest at  

$  15.40 
 22.02 
24.57 

$  16.53 

$  16.02 

— 
— 
— 

3.66

3.86 

—
—
—

$  2,074

$    1,981

December 31, 2016 

232,578 

$  16.53 

3.66 

$  2,074

30

 
 
 
 
 
 
 
 
 
 
 
 
 
 
During the years ended December 31, 2016, 2015, and 2014, the total intrinsic value of all options exercised (i.e., the difference 
between the market price and the price paid by the employees to exercise the options) was approximately $0.7 million, $1.3 
million, and $3.4 million, respectively, and the total amount of consideration received from the exercise of these options was 
approximately $695,000, $394,000, and $709,000, respectively. At its discretion, the Company allows option holders to 
surrender previously owned common stock in lieu of paying the exercise price and withholding taxes. During the year ended 
December 31, 2016, 6,514 shares (6,514 for options and zero for taxes) were surrendered at an average market price of $25.50.  
During the year ended December 31, 2015, 1,632 shares (1,632 for options and zero for taxes) were surrendered at an average 
market price of $21.97. During the year ended December 31, 2014, 32,164 shares (14,931 for options and 17,233 for taxes) were 
surrendered at an average market price of $25.42.

During the years ended December 31, 2016, 2015, and 2014, the Company recognized compensation expense related to stock 
options granted to directors and employees of approximately $238,000, $282,000, and $354,000, respectively.

On February 22, 2016, the Company’s Compensation Committee approved the award of $400,000 payable in shares of the 
Company’s common stock to the Company’s Chairman, Chief Executive Officer, and President under the 2003 Equity Incentive 
Plan. The shares were issued on December 28, 2016. The Company has recorded compensation expense of $400,000 for the 
year ended December 31, 2016. Stock compensation expense of $400,000 was also recorded in both 2015 and 2014 for similar 
awards. 

On June 9, 2016, the Company issued 4,764 shares of unrestricted common stock to the non-employee members of the 
Company’s Board of Directors as part of their annual retainer for serving on the Board. Based upon the closing price of $22.02 
on June 9, 2016, the Company recorded compensation expense of approximately $105,000 associated with the stock issuance 
for the year ended December 31, 2016. The Company recorded compensation expense of approximately $105,000 and $122,000 
for similar awards in 2015 and 2014, respectively.

The Company grants RSUs to its executive officers. The stock unit awards are subject to various time-based vesting 
requirements, and certain portions of these awards are subject to performance criteria of the Company. Compensation expense 
on these awards is recorded based on the fair value of the award at the date of grant, which is equal to the Company’s closing 
stock price, and is charged, to expense ratably during the service period. No compensation expense is taken on awards that 
do not become vested, and the amount of compensation expense recorded is adjusted based on management’s determination 
of the probability that these awards will become vested. The following table summarizes information about stock unit award 
activity during the year ended December 31, 2016:

Restricted Stock Units 

Award Date Fair Value

Weighted Average  

Outstanding at December 31, 2015 

Awarded 

Shares vested 

Outstanding at December 31, 2016 

40,645

17,822 

(11,909) 

46,558 

 $  19.67  
  21.66  

  20.94  

 $  20.05

The Company recorded approximately $314,000, $274,000 and $237,000 in compensation expense related to these RSUs 
during the years ended December 31, 2016, 2015 and 2014, respectively. 

At the Company’s discretion, RSU holders are given the option to net-share settle to cover the required minimum withholding 
tax, and the remaining amount is converted into the equivalent number of common shares. During the year ended December 
31, 2016, 3,389 shares were redeemed for this purpose at an average market price of $22.82. During the years ended December 
31, 2015, and 2014, 3,405 and 9,878 shares were redeemed for this purpose at an average market price of $23.15 and $25.88, 
respectively.

The following summarizes the future share-based compensation expense the Company will record as the equity securities 
granted through December 31, 2016, vest (in thousands):

2017 

2018 

2019 

2020 

Total 

Options 

Common Stock 

$   44 

16 

— 

$     — 

$   60  

 $     — 

— 

— 

— 

 $     — 

Restricted  

Stock Units 

$    293 

207 

110 

$      23 

$   633  

Total

$    337 

223 

110 

$      23

$   693

31

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Tax benefits totaling approximately $145,000, $356,000, and $1,219,000 were recognized as additional paid-in capital during 
the years ended December 31, 2016, 2015, and 2014, respectively, since the Company’s tax deductions exceeded the share-
based compensation charge recognized for stock options exercised and RSUs vested.  

(12) Preferred Stock

On March 18, 2009, the Company declared a dividend of one preferred share purchase right (a “Right”) for each outstanding 
share of common stock, par value $0.01 per share on March 20, 2009, to the stockholders of record on that date. Each Right 
entitles the registered holder to purchase from the Company one one-thousandth of a share of Series A Junior Participating 
Preferred Stock, par value $0.01 per share (the “Preferred Share”), of the Company, at a price of $25.00 per one one-thousandth 
of a Preferred Share subject to adjustment and the terms of the Rights Agreement. The rights expire on March 19, 2019.

(13) Supplemental Retirement Benefits

The Company provides discretionary supplemental retirement benefits for certain retired officers, which will provide an annual benefit 
to these individuals for various terms following separation from employment. The Company recorded an expense of approximately 
$4,000, $4,000, and $23,000 for the years ended December 31, 2016, 2015, and 2014, respectively. The present value of the 
supplemental retirement obligation has been calculated using a 4.0% discount rate, and is included in other liabilities. Total projected 
future cash payments for the years ending December 31, 2017, through 2019, are approximately $25,000 for each year.

(14) Commitments and Contingencies

(a)  Leases – The Company has operating leases for certain facilities that expire through 2021. Certain of the leases contain 

escalation clauses that require payments of additional rent, as well as increases in related operating costs.  

Future minimum lease payments under non-cancelable operating leases as of December 31, 2016, are as follows (in thousands):

Years Ending December 31 

Operating Leases

2017 

Total minimum lease payments (a) 

891

$  891

(a)  Minimum payments have not been reduced by minimum sublease rentals of approximately $24,000 due in the future under 

non-cancelable subleases.

Rent expense amounted to approximately $0.8 million, $1.2 million, and $1.8 million in 2016, 2015, and 2014, respectively.

(b)  Legal – The Company is a defendant in various administrative proceedings that are being handled in the ordinary course 
of business. In the opinion of management of the Company, these suits and claims should not result in final judgments or 
settlements that, in the aggregate, would have a material adverse effect on the Company’s financial condition or results of 
operations.

(15) Employee Benefits Plans

The Company maintains a profit-sharing plan for eligible employees. Contributions to the Plan are made in the form of matching 
contributions to employee 401(k) deferrals, as well as discretionary profit-sharing amounts determined by the Board of Directors 
to be funded by March 15 following each fiscal year. Contributions were approximately $740,000, $750,000 and $750,000 in 
2016, 2015, and 2014, respectively.

The Company has a partially self-insured health insurance program that covers all eligible participating employees. The 
maximum liability is limited by a stop loss of $200,000 per insured person, along with an aggregate stop loss determined by the 
number of participants.

The Company has an Executive, Non-qualified “Excess” Plan (“the Plan”), which is a deferred compensation plan available to 
certain executives. The Plan permits participants to defer receipt of part of their current compensation to a later date as part 
of their personal retirement or financial planning. Participants have an unsecured contractual commitment from the Company 
to pay amounts due under the Plan. There is currently no security mechanism to ensure that the Company will pay these 
obligations in the future.

The compensation withheld from Plan participants, together with gains or losses determined by the participants’ deferral 
elections, is reflected as a deferred compensation obligation to participants, and is classified within other liabilities in the 
accompanying balance sheets. At December 31, 2016, and 2015, the balance of the deferred compensation liability totaled 
approximately $1.7 million and $1.5 million, respectively. The related assets, which are held in the form of a Company-owned, 
variable life insurance policy that names the Company as the beneficiary, are reported within other assets in the accompanying 
balance sheets, and are accounted for based on the underlying cash surrender values of the policies, and totaled approximately 
$1.8 million and $1.7 million as of December 31, 2016, and 2015, respectively.

32

 
 
 
(16) Fair Value of Financial Instruments

Financial instruments recorded at fair value in the balance sheets, or disclosed at fair value in the footnotes, are categorized based 
upon the level of judgment associated with the inputs used to measure their fair value. Hierarchical levels defined by ASC 820, Fair 
Value Measurements and Disclosures, and directly related to the amount of subjectivity associated with inputs to fair valuation of 
these assets and liabilities, are as follows:

Level 1 – Valued based on unadjusted, quoted prices in active markets for identical assets or liabilities at the measurement date. An 
active market for the asset or liability is a market in which transactions for the asset or liability occur with sufficient frequency and 
volume to provide pricing information on an ongoing basis.  

Level 2 – Valued based on either directly or indirectly observable prices for the asset or liability through correlation with market 
data at the measurement date and for the duration of the instrument’s anticipated life. 

Level 3 – Valued based on management’s best estimate of what market participants would use in pricing the asset or liability at 
the measurement date. Consideration is given to the risk inherent in the valuation technique and the risk inherent in the inputs to 
the model. 

The Company has no assets and liabilities that are measured at fair value on a recurring basis.

(17) Segment Data

The Company consists of a single operating and reportable segment.    

Revenues from customers outside the United States are not material. No customer comprised more than 10% of the Company’s 
consolidated revenues for the year ended December 31, 2016. A vast majority of the Company’s assets are located in the United States.  

The Company’s custom products are primarily sold to customers within the Medical, Automotive, Consumer, Electronics, Industrial, 
and Aerospace and Defense markets.  Sales by market for the fiscal years ended December 31, 2016, 2015 and 2014 are as follows 

(in thousands): 

Market 

    2016 Net Sales    % 

2015 Net Sales  %  

2014 Net Sales  %

$   64,522   44.2% 

$     57,297  41.3%              $     50,092    36.0%

      27,450    18.8% 

 26,879 

19.4% 

Medical 

Automotive 

Consumer 

Electronics 

Industrial 

Aerospace & Defense 

      10,494      7.2% 

       21,419     14.7% 

        11,586      7.9% 

       10,661      7.3% 

17,274  

12.4% 

13,218 

 11,028 

13,154 

9.5% 

7.9% 

9.5% 

27,358    19.6% 

17,661    12.7%

15,830   

11.4% 

13,208    9.5% 

15,158    10.9%

Net Sales                                $  146,132   100.0% 

$  138,850     100.0% 

$    139,307   100.0%

(18) Quarterly Financial Information (unaudited)

Summarized quarterly financial data is as follows (in thousands, except per share data):

2016 

Net sales 

Gross profit   

Net income   

Basic net income per share 

Diluted net income per share 

2015 

Net sales 

Gross profit   

Net income   

Basic net income per share 

Diluted net income per share 

Q1

Q2

Q3

Q4

$  34,503  

$  37,902 

$   37,220  

$  36,507 

7,727

1,075

0.15 

0.15 

Q1

10,295

2,735

0.38 

0.38 

Q2

 8,452  

 2,669  

 0.37  

 0.37  

Q3

 8,176 

 1,491 

 0.21 

 0.20

Q4

$  33,977 

$  36,499

$  34,441 

$  33,933 

8,638

1,653 

0.23

0.23 

10,293 

2,272

0.32

0.32 

9,510 

1,992

0.28

0.28 

9,013 

1,676 

0.24 

0.23

33

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(19) Plant Consolidation

On March 18, 2015, the Company committed to move forward with a plan to cease operations at its Raritan, New Jersey, plant 
and consolidate operations into its Newburyport, Massachusetts, facility and other UFP facilities. The Company’s decision was in 
response to a continued decline in business at the Raritan facility and the recent purchase of the 137,000-square-foot facility in 
Newburyport. The activities related to this consolidation are complete.

The Company also relocated all operations in its Haverhill, Massachusetts, and Byfield, Massachusetts, facilities and plans to 
relocate certain operations in its Georgetown, Massachusetts, facility to Newburyport. The Haverhill and Byfield relocations 
were complete at December 31, 2015, and the Georgetown relocation is substantially complete.

The Company has incurred approximately $2.1 million in one-time expenses in connection with the Massachusetts 
consolidations. Included in this amount are approximately $180,000 relating to employee severance payments and relocation 
costs; approximately $1.5 million in moving expenses and expenses associated with vacating the Raritan, Haverhill, and Byfield 
properties; and approximately $360,000 in lease termination costs. Total cash charges were approximately $2.0 million. The 
Company expects annual cost savings of approximately $1.0 million as a result of these consolidations.  

On July 16, 2014, the Company committed to move forward with a plan to cease operations at its Costa Mesa, California, plant 
and consolidate operations into its Rancho Dominguez, California, facility and other UFP facilities. The Company’s decision was 
in response to the December 31, 2014, expiration of the lease on the Costa Mesa facility as well as the close proximity of the two 
properties. The California consolidation was complete at December 31, 2015.

The Company has recorded the following restructuring costs associated with the consolidations discussed above for the fiscal 
years ended December 31, 2016, and 2015 (in thousands):

2016 

2015  

2014

Restructuring Costs 

Massachusetts 

 Massachusetts 

 California       Total  

Michigan  California  Total

Employee severance 

Relocation 

Lease termination 

Workforce training 

Plant infrastructure 

$       -  

420  

-  

- 

- 

$      178 

$    18  $     196 

$     237 

$    10  $     247

1,138 

356 

- 

- 

66 

1,204 

- 

- 

- 

356 

- 

- 

356 

- 

373 

79 

501 

857

- 

- 

- 

-

373

79

Total restructuring costs 

$  420  

$  1,672 

$  84 

$  1,756 

$  1,045 

$  511  $  1,556

The 2016 costs were reclassified in the Consolidated Statement of Income as “Restructuring Costs” from Cost of Sales. The 
2015 costs were reclassified in the Consolidated Statement of Income as “Restructuring Costs” as follows: $1,669,000 from 
Cost of Sales; $36,000 from Selling, General, and Administrative expenses; and $51,000 from Gain on sales of property, plant 
and equipment. The 2014 costs were reclassified in the Consolidated Statement of Income as “Restructuring Costs” as follows: 
$1,385,000 from Cost of Sales; $82,000 from Selling, General, and Administrative expenses; and $89,000 from Gain on sales of 
property, plant, and equipment.

(20) Related Party Transactions

Daniel Croteau, who has been a member of the Company’s Board of Directors since December 16, 2015, is the Chief Executive 
Officer of Vention Medical, Inc., a customer of the Company. Sales to Vention for the year ended December 31, 2016, were 
approximately $474,000. Open accounts receivable from Vention were approximately $23,000 at December 31, 2016.

(21) Material Overcharge Settlement

The Company was a participant in a class action lawsuit against a number of polyurethane foam suppliers (“Defendants”) that 
recently reached settlement.  The suit was filed to recover damages and obtain injunctive relief for Defendants’ alleged violations 
of the federal antitrust laws with respect to the fixing of prices of polyurethane foam sold from January 1, 1999 through August 
2010.  The Company recorded a gain of approximately $2.1 million during the year ended December 31, 2016, which represents the 
full settlement amount received. The settlement amount is recorded as “Material overcharge settlement” in the operating income 
section of the Consolidated Statements of Income.

34

 
 
 
Special Note Regarding Forward-Looking Statements

Some of the statements contained in this report are forward-looking statements within the meaning of Section 27A of the Securities 
Act of 1933 and Section 21E of the Securities Exchange Act of 1934. These statements are subject to known and unknown risks, 
uncertainties, and other factors, which may cause our or our industry’s actual results, performance, or achievements to be materially 
different from any future results, performance, or achievements expressed or implied by the forward-looking statements. Forward-
looking statements include, but are not limited to, statements about the Company’s prospects, anticipated trends in the different 
markets in which the Company competes, including the medical, automotive, consumer, electronics, industrial, and aerospace and 
defense markets, statements regarding anticipated new customer and supplier contracts and new project approvals, anticipated 
advantages relating to the Company’s decisions to consolidate its Midwest, California, and Northeast facilities and the expected 
cost savings and efficiencies associated therewith, anticipated advantages and the timing associated with requalification of parts, 
anticipated advantages of maintaining fewer, larger plants, anticipated advantages the Company expects to realize from its 
investments and capital expenditures, including the development of and investments in its molded fiber product lines, anticipated 
advantages the Company expects to realize as a result of its new enterprise resource planning software system, expectations 
regarding the manufacturing capacity and efficiencies of the Company’s new production equipment, statements about the 
Company’s acquisition opportunities and strategies and the prospect of pursuing new acquisition opportunities, its participation and 
growth in multiple markets, including the medical market, its business opportunities, the Company’s growth potential and strategies 
for growth, anticipated revenues and the timing of such revenues, and any indication that the Company may be able to sustain or 
increase its sales or earnings or sales and earnings growth rates. Investors are cautioned that such forward-looking statements 
involve risks and uncertainties, including without limitation risks and uncertainties associated with plant closures and expected 
efficiencies from consolidating manufacturing, the risk that the Company may not be able to finalize anticipated new customer 
contracts, risks associated with new project approvals, risks associated with the implementation of new production equipment, and 
requalification or recertification of transferred equipment in a timely, cost-efficient manner, risks that any benefits from such new 
equipment may be delayed or not fully realized, or that the Company may be unable to fully utilize its expected production capacity, 
and risks and uncertainties associated with the identification of suitable acquisition candidates and the successful, efficient execution 
of acquisition transactions, the integration of any such acquisition candidates and the value of those acquisitions to our customers 
and shareholders. Accordingly, actual results may differ materially. The forward-looking statements contained herein speak only of 
the Company’s expectations as of the date of this report. Except as otherwise required by law, the Company expressly disclaims any 
obligation or undertaking to release publicly any updates or revisions to any such statement to reflect any change in the Company’s 
expectations or any change in events, conditions, or circumstances on which any such statement is based. We qualify all of our 
forward-looking statements by these cautionary statements and those set forth in our other filings with the Securities and Exchange 
Commission, including those set forth under Part I, Item 1A in the Company’s Annual Report on Form 10-K for the fiscal year ended 
December 31, 2016. We caution you that these risks are not exhaustive. We operate in a continually changing business environment, 
and new risks emerge from time to time.

Unless the context requires otherwise, the terms “we,” “us,” “our,” or “the Company” refer to UFP Technologies, Inc. and its consolidated 
subsidiaries.

35

STOCKHOLDER INFORMATION

TRANSFER AGENT AND REGISTRAR
American Stock Transfer 

CORPORATE HEADQUARTERS
UFP Technologies, Inc. 

BOARD OF DIRECTORS  

AND EXECUTIVE OFFICERS

and Trust Company, LLC 

100 Hale Street 

6201 15th Avenue, 3rd Floor 

Newburyport, MA 01950 USA 

R. Jeffrey Bailly 

do

Brooklyn, NY 11219

(978) 352-2200 phone

Chairman, CEO and President

d

d

o

d

d

d

o

o

o

d

INDEPENDENT REGISTERED PUBLIC 

LEK Consulting, LLC

ANNUAL MEETING
The annual meeting of stockholders  

PLANT LOCATIONS
California, Colorado, Florida,  

will be held at 10:00 a.m. on Tuesday,  

Georgia, Iowa, Massachusetts, 

June 6, 2017, at UFP Technologies,  

Michigan, Texas

Inc., 100 Hale Street, Newburyport,  

MA 01950.

COMMON STOCK LISTING
UFP Technologies’ common stock  

is traded on Nasdaq under the  
symbol UFPT.

ACCOUNTANTS
Grant Thornton LLP 

125 High Street, 21st Floor 

Boston, MA 02110

STOCKHOLDER SERVICES
Stockholders whose shares are held in 

CORPORATE COUNSELS
Lynch Brewer Hoffman & Fink, LLP 

75 Federal Street, 7th Floor 

street names often experience delays 

Boston, MA 02110

in receiving company communications 

forwarded through brokerage firms or 

financial institutions.  Any shareholder 

or other interested party who wishes to 

receive information directly should call 

or write the Company.  Please specify 

regular or electronic mail:

Brown Rudnick LLP

1 Financial Center

Boston, MA 02111

ABOUT THIS REPORT
The objective of this report is to 

provide existing and prospective 

Daniel C. Croteau 

Former Chief Executive Officer 

Vention Medical

Marc D. Kozin 

Senior Advisor  

Ronald J. Lataille 

Sr. Vice President, Treasurer,  

Secretary and  

Chief Financial Officer

Thomas Oberdorf 

Chief Financial Officer 

SIRVA, Inc.

Robert W. Pierce, Jr. 

Chairman, CEO, 

and Co-Owner 

Pierce Aluminum Company, Inc.

Lucia Luce Quinn 

Chief People Officer  

Forrester Research, Inc.

UFP Technologies, Inc. 

Attn: Shareholder Services 

100 Hale Street 

Newburyport, MA 01950 USA

phone: (978) 352-2200 

e-mail: investorinfo@ufpt.com 

web: www.ufpt.com

FORM 10-K REPORT
A copy of the Annual Report  

on Form 10-K for the fiscal  

year ended December 31, 2016,  

as filed with the Securities and 

Exchange Commission, may be 

obtained without charge by writing  

to the Company, or on the  

Company’s website at  

www.ufpt.com/investors/filings.html.

shareholders a tool to understand 

Mitchell C. Rock 

our financial results, what we do as a 

Sr. Vice President 

company, and where we are headed 

Sales and Marketing

in the future. We aim to achieve 

these goals with clarity, simplicity, 

and efficiency. We welcome your 

comments and suggestions.

WORLD WIDE WEB
In the interest of providing timely, cost-

effective information to shareholders, 

press releases, SEC filings, and other 

investor-oriented matters are available 

on the Company’s website at  

www.ufpt.com/investors/filings.html.

Daniel J. Shaw, Jr. 

Vice President 

Research & Development

W. David Smith 

Sr. Vice President 

Operations

David K. Stevenson 

Director, Trustee,  

and Consultant

d  Directors 

o  Officers

36

OPERATING
PRINCIPLES

CUSTOMERS
We believe the primary purpose of our company is to serve our customers.  
We seek to “wow” our customers with responsiveness and great products.

ETHICS
We will conduct our business at all times and in all places with absolute 
integrity with regard to employees, customers, suppliers, community,  
and the environment.

EMPLOYEES
We are dedicated to providing a positive, challenging and rewarding work 
environment for all of our employees.

QUALITY
We are dedicated to continuously improving our quality of service, quality  
of communications, quality of relationships, and quality of commitments.

SIMPLIFICATION
We seek to simplify our business process through the constant re-examination 
of our methods and elimination of all non-value-added activities.

ENTREPRENEURSHIP
We strive to create an environment that encourages autonomous  
decision-making and a sense of ownership  
at all levels of the company.

PROFIT
Although profit is not the sole reason for our existence, it is the lifeblood  
that allows us to exist.

100 Hale Street, Newburyport, MA 01950 

800 372 3172  |  ufpt.com