Class of Stock [Axis]
Class A Units [Member]
Class B Units [Member]
Equity Components [Axis]
Members' Capital
Legal Entity [Axis]
National Beef Packing Company, LLC [Member]
Property, Plant and Equipment, Type [Axis]
Buildings and Improvements [Member]
Machinery and Equipment [Member]
Furniture and Fixtures [Member]
Trailers and Automotive Equipment [Member]
Lender Name [Axis]
CoBank [Member]
Credit Facility [Axis]
Revolving Credit Facility [Member]
Plan Name [Axis]
Management Phantom Unit Plan [Member]
Award Type [Axis]
Class A Phantom Units [Member]
Class B Phantom Units [Member]
Class A and Class B Phantom Units [Member]
Concentration Risk Benchmark [Axis]
Cattle requirements [Member]
Subsequent Event Type [Axis]
Subsequent Event [Member]
Certain Members of Management [Member]
Statement [Table]
Statement [Line Items]
Entity Registrant Name
Entity Central Index Key
Document Type
Document Period End Date
Amendment Flag
Current Fiscal Year End Date
Entity a Well-known Seasoned Issuer
Entity a Voluntary Filer
Entity's Reporting Status Current
Entity Filer Category
Entity Common Stock, Shares Outstanding
Document Fiscal Period Focus
Document Fiscal Year Focus
Entity Public Float
Statement of Financial Position [Abstract]
Assets
Current assets:
Cash and cash equivalents
Due from affiliates
Other current assets
Total current assets
Property, plant, and equipment, at cost
Less accumulated depreciation
Net property, plant, and equipment
Investment in National Beef Packing Company, LLC
Other assets
Total assets
Liabilities and Capital Shares and Equities
Current liabilities:
Accounts payable - trade
Due to affiliates
Accrued compensation and benefits
Other accrued expenses and liabilities
Patronage notices payable
Distributions payable
Total current liabilities
Long-term liabilities:
Other liabilities
Total long-term liabilities
Total liabilities
Commitments and contingencies
Capital shares and equities:
Members' capital, 735,385 Class A units and 755,385 Class B units authorized, issued and outstanding
Total capital shares and equities
Total liabilities and capital shares and equities
Members' capital, units authorized
Members' capital, units issued
Members' capital, units outstanding
Net sales
Costs and expenses:
Cost of sales
Selling, general, and administrative expenses
Depreciation and amortization
Total costs and expenses
Operating loss
Other income (expense):
Interest income
Interest expense
Equity in net income (loss) of National Beef Packing Company, LLC
Other, net
Total other expense
Net income (loss)
Income (loss) per unit:
Basic and diluted
Outstanding weighted-average Class A and Class B units:
Basic and diluted
Beginning Balance
Allocation of net income (loss) for the year ended
Member distribution
Ending Balance
Statement of Cash Flows [Abstract]
Cash flows from operating activities:
Net income (loss)
Adjustments to reconcile net income (loss) to net cash provided by operating activities:
Equity in net (income) loss of National Beef Packing Company, LLC
Distributions from National Beef Packing Company, LLC
Changes in assets and liabilities:
Due from affiliates
Other assets
Accounts payable
Due to affiliates
Accrued compensation and benefits
Other accrued expenses and liabilities
Net cash provided by (used in) operating activities
Cash flows from investing activities:
Capital expenditures, including interest capitalized
Distributions from National Beef Packing Company, LLC
Additional minority interest acquired in National Beef Packing Company, LLC
Net cash provided by (used in) investing activities
Cash flows from financing activities:
Change in overdraft balances
Partnership distributions and redemptions
Net cash used in financing activities
Net increase (decrease) in cash
Cash and cash equivalents at beginning of period
Cash and cash equivalents at end of period
Supplemental cash disclosures:
Cash paid during the period for interest
Accounting Policies [Abstract]
Description of Business
Basis of Presentation and Accounting Policies
Debt Disclosure [Abstract]
Long-Term Debt and Loan Agreements
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Employee Options and Benefit Plans
Other Income and Expenses [Abstract]
Other Income
Income Tax Disclosure [Abstract]
Income Taxes
Related Party Transactions [Abstract]
Related Party Transactions
Commitments and Contingencies Disclosure [Abstract]
Legal Proceedings
Quarterly Financial Information Disclosure [Abstract]
Quarterly Results (Unaudited)
Subsequent Events [Abstract]
Subsequent Events
Basis of Presentation
Fiscal Year
Use of Estimates
Cash and Cash Equivalents
Investment in National Beef Packing Company, LLC
Property, Plant and Equipment
New Accounting Standard
Overdraft Balances
Income Taxes
Selling, General and Administrative
Noncompetition Payments
Business Segments
Earnings Per Unit
Schedule of Property Plant And Equipment Estimated Useful Life
Schedule of cost and accumulated depreciation for property, plant, and equipment
Schedule (Loss) income Per Unit Calculation
Schedule of selected quarterly financial data for fiscal years
Equity method percentage owned
Property and equipment useful lives
Property, plant and equipment, gross
Accumulated depreciation
Property, plant and equipment, net
Basic earnings per unit:
Net income (loss) attributable to USPB available to unitholders (numerator)
Weighted average outstanding units (denominator)
Per unit amount
Diluted earnings per unit:
Net income (loss) attributable to USPB available to unitholders (numerator)
Weighted average outstanding units (denominator)
Per unit amount
Overdraft cash balances
Payments for noncompetition agreement
Accrued Noncompetition Payments
Credit line maximum borrowing capacity
Credit line, remaining borrowing capacity
Credit line expiration date
Rent expense
Related Party [Axis]
Share-based compensation expense
Phantom units outstanding
401K plan expenses
Other non-operating income
Income tax expense
Concentration percentage
Accounts receivable from unitholders
Accounts payables to unitholders
Net Sales
Operating Loss
Net Income (Loss)
Basic Earnings (Loss) Per Unit
Diluted Earnings (Loss) Per Unit
Distributions to members
Class A Units [Member]
Class B Units [Member]
Distributions from equity method investments classified as operating activities
Distributions payable
Document and entity information [Abstract]
Total of the carrying values as of the balance sheet date of obligations incurred through that date and payable for obligations related to services received from employees, such as accrued salaries and bonuses, payroll taxes and fringe benefits. Used to reflect the noncurrent portion of the liabilities due after one year (or the normal operating cycle, if longer).
This item represents the entity's proportionate share for the period of the net income (loss) of its investee (such as unconsolidated subsidiaries and joint ventures) to which the equity method of accounting is applied.
National Beef Packing Company, LLC [Member]
Net income loss allocated to limited partners diluted earning per share.
Disclosure of accounting policy for overdraft balances [Policy Text Block]
Patroniage notices payable in cash
Post employment payments provided for in former CEO';s employment agreements [Policy Text Block]
Tabular disclosure of useful life of long lived, physical assets used in the normal conduct of business and not intended for resale, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days. Examples include, but not limited to, land, buildings, machinery and equipment, office equipment, furniture and fixtures, and computer equipment.
Assets, Current
Assets [Default Label]
Liabilities, Current
Liabilities, Noncurrent
Liabilities
Members' Equity
Liabilities and Equity
Costs and Expenses
Interest Expense
Other Operating Income (Expense), Net
Weighted Average Number of Limited Partnership and General Partnership Unit Outstanding, Basic and Diluted
Partners' Capital
Increase (Decrease) in Due from Affiliates, Current
Increase (Decrease) in Prepaid Expense and Other Assets
Increase (Decrease) in Due to Affiliates, Current
Increase (Decrease) in Employee Related Liabilities
Increase (Decrease) in Other Accrued Liabilities
Payments to Acquire Property, Plant, and Equipment
Proceeds from Equity Method Investment, Distribution, Return of Capital
Payments to Acquire Additional Interest in Subsidiaries
Cash and Cash Equivalents, Period Increase (Decrease)
Equity and Cost Method Investments, Policy [Policy Text Block]
Income Tax, Policy [Policy Text Block]
Net income (loss) attributable to USPB available to unitholders (numerator) [Default Label]
Weighted Average Limited Partnership Units Outstanding, Diluted
Income Tax Expense (Benefit)