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B&G Foods, Inc. – ‘10-Q’ for 10/1/22 – ‘EX-31.2’

On:  Wednesday, 11/9/22, at 4:16pm ET   ·   For:  10/1/22   ·   Accession #:  1558370-22-17167   ·   File #:  1-32316

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  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

11/09/22  B&G Foods, Inc.                   10-Q       10/01/22   86:9.6M                                   Toppan Merrill Bridge/FA

Quarterly Report   —   Form 10-Q

Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-Q        Quarterly Report                                    HTML   2.38M 
 2: EX-21.1     EX-21.1 Subsidiaries of B&G Foods, Inc.             HTML     22K 
 3: EX-22.1     EX-22.1 Guarantor Subsidiaries.                     HTML     22K 
 4: EX-31.1     EX-31.1 Certification of CEO Pursuant to Section    HTML     28K 
                302                                                              
 5: EX-31.2     EX-31.2 Certification of CFO Pursuant to Section    HTML     28K 
                302                                                              
 6: EX-32.1     EX-32.1 Certification of CEO and CFO Pursuant to    HTML     26K 
                Section 906                                                      
12: R1          Document and Entity Information                     HTML     75K 
13: R2          Consolidated Balance Sheets                         HTML    144K 
14: R3          Consolidated Balance Sheets (Parenthetical)         HTML     43K 
15: R4          Consolidated Statements of Operations               HTML    103K 
16: R5          Consolidated Statements of Comprehensive Income     HTML     50K 
                (Loss)                                                           
17: R6          Consolidated Statements of Changes in               HTML    124K 
                Stockholders' Equity                                             
18: R7          Consolidated Statements of Changes in               HTML     28K 
                Stockholders' Equity (Parenthetical)                             
19: R8          Consolidated Statements of Cash Flows               HTML    136K 
20: R9          Nature of Operations                                HTML     29K 
21: R10         Summary of Significant Accounting Policies          HTML     33K 
22: R11         Acquisitions                                        HTML     40K 
23: R12         Inventories                                         HTML     36K 
24: R13         Goodwill and Other Intangible Assets                HTML     77K 
25: R14         Long-Term Debt                                      HTML     67K 
26: R15         Fair Value Measurements                             HTML     55K 
27: R16         Accumulated Other Comprehensive Loss                HTML     79K 
28: R17         Stockholders' Equity                                HTML     34K 
29: R18         Pension Benefits                                    HTML     56K 
30: R19         Leases                                              HTML    144K 
31: R20         Commitments and Contingencies                       HTML     30K 
32: R21         Earnings (Loss) per Share                           HTML     48K 
33: R22         Business and Credit Concentrations and Geographic   HTML     27K 
                Information                                                      
34: R23         Share-Based Payments                                HTML    153K 
35: R24         Net Sales by Brand                                  HTML     80K 
36: R25         Sale of Portland, Maine Manufacturing Facility      HTML     26K 
37: R26         Assets Held for Sale                                HTML     32K 
38: R27         Summary of Significant Accounting Policies          HTML     40K 
                (Policies)                                                       
39: R28         Acquisitions (Tables)                               HTML     39K 
40: R29         Inventories (Tables)                                HTML     35K 
41: R30         Goodwill and Other Intangible Assets (Tables)       HTML     73K 
42: R31         Long-Term Debt (Tables)                             HTML     54K 
43: R32         Fair Value Measurements (Tables)                    HTML     51K 
44: R33         Accumulated Other Comprehensive Loss (Tables)       HTML     80K 
45: R34         Pension Benefits (Tables)                           HTML     49K 
46: R35         Leases (Tables)                                     HTML    146K 
47: R36         Earnings (Loss) per Share (Tables)                  HTML     46K 
48: R37         Share-Based Payments (Tables)                       HTML    161K 
49: R38         Net Sales by Brand (Tables)                         HTML     76K 
50: R39         Assets Held for Sale (Tables)                       HTML     35K 
51: R40         Summary of Significant Accounting Policies          HTML     33K 
                (Details)                                                        
52: R41         Acquisitions - Purchase Price Allocation (Details)  HTML     56K 
53: R42         Inventories (Details)                               HTML     34K 
54: R43         Goodwill and Other Intangible Assets (Details)      HTML     74K 
55: R44         Goodwill and Other Intangible Assets - Back to      HTML     43K 
                Nature Business (Details)                                        
56: R45         Long-Term Debt (Details)                            HTML     49K 
57: R46         Long-Term Debt - Activity (Details)                 HTML    120K 
58: R47         Long-Term Debt - Contractual Maturities (Details)   HTML     33K 
59: R48         Fair Value Measurements (Details)                   HTML     61K 
60: R49         Accumulated Other Comprehensive Loss -              HTML     50K 
                Reclassifications (Details)                                      
61: R50         Accumulated Other Comprehensive Loss - Changes in   HTML     50K 
                AOCI (Details)                                                   
62: R51         Stockholders' Equity - Stock Repurchases Program    HTML     53K 
                (Details)                                                        
63: R52         Pension Benefits (Details)                          HTML     34K 
64: R53         Pension Benefits - Net Periodic Pension Cost, AOCI  HTML     42K 
                (Details)                                                        
65: R54         Pension Benefits - Multi-Employer Defined Benefit   HTML     33K 
                Pension Plan (Details)                                           
66: R55         Leases (Details)                                    HTML     36K 
67: R56         Leases - Operating Leases and Finance Leases on     HTML     44K 
                Balance Sheets (Details)                                         
68: R57         Leases - Supplemental information related to        HTML     42K 
                leases (Details)                                                 
69: R58         Leases - Lease term and discount rate for our ROU   HTML     32K 
                (Details)                                                        
70: R59         Leases - Maturity of lease liabilities (Details)    HTML     77K 
71: R60         Commitments and Contingencies - Collective          HTML     36K 
                Bargaining (Details)                                             
72: R61         Earnings (Loss) per Share (Details)                 HTML     35K 
73: R62         Business and Credit Concentrations and Geographic   HTML     41K 
                Information (Details)                                            
74: R63         Share-Based Payments - Stock Options (Details)      HTML     92K 
75: R64         Share-Based Payments - Performance (Details)        HTML     54K 
76: R65         Share-Based Payments - Restricted Stock (Details)   HTML     53K 
77: R66         Share-Based Payments - Other Vested (Details)       HTML     50K 
78: R67         Share-Based Payments - Share-based payments         HTML     45K 
                (Details)                                                        
79: R68         Net Sales by Brand (Details)                        HTML     52K 
80: R69         Sale of Portland, Maine Manufacturing Facility      HTML     34K 
                (Details)                                                        
81: R70         Assets Held for Sale - Schedule of assets held for  HTML     50K 
                sale (Details)                                                   
84: XML         IDEA XML File -- Filing Summary                      XML    154K 
82: XML         XBRL Instance -- bgs-20221001x10q_htm                XML   2.39M 
83: EXCEL       IDEA Workbook of Financial Reports                  XLSX    150K 
 8: EX-101.CAL  XBRL Calculations -- bgs-20221001_cal                XML    238K 
 9: EX-101.DEF  XBRL Definitions -- bgs-20221001_def                 XML    620K 
10: EX-101.LAB  XBRL Labels -- bgs-20221001_lab                      XML   1.41M 
11: EX-101.PRE  XBRL Presentations -- bgs-20221001_pre               XML   1.02M 
 7: EX-101.SCH  XBRL Schema -- bgs-20221001                          XSD    174K 
85: JSON        XBRL Instance as JSON Data -- MetaLinks              434±   658K 
86: ZIP         XBRL Zipped Folder -- 0001558370-22-017167-xbrl      Zip    396K 


‘EX-31.2’   —   EX-31.2 Certification of CFO Pursuant to Section 302


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Exhibit 31.2

CERTIFICATION BY CHIEF FINANCIAL OFFICER

I, Bruce C. Wacha, certify that:

1.I have reviewed this quarterly report on Form 10-Q of B&G Foods, Inc.;

2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

3. Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

4. The registrant’s other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:

(a) designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;

(b)designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, 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;

(c) evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

(d) disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting; and

5. The registrant’s other certifying officer and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant’s auditors and the audit committee of the registrant’s board of directors (or persons performing the equivalent functions):

(a) all significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information; and

(b) any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control over financial reporting.

Date: November 9, 2022

/s/ Bruce C. Wacha

Bruce C. Wacha

Chief Financial Officer



Dates Referenced Herein   and   Documents Incorporated by Reference

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Filed on:11/9/228-K
For Period end:10/1/22
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