v3.25.2
Note 3 - Acquisition (Tables)
6 Months Ended
Jun. 30, 2025
Notes Tables  
Business Combination [Table Text Block]
  Preliminary 
  Acquisition Date 
  Fair Values 
  

(as adjusted)

 

Cash

 $3,590 

Accounts receivable

  21,088 

Inventories

  42,271 

Other current assets

  4,144 

Property, plant and equipment

  9,357 

Intangible assets

  189,700 

Other assets

  3,496 

Total identifiable assets

  273,646 
     

Accounts payable

  9,585 

Accrued expenses

  6,670 

Other current liabilities

  5,104 

Noncurrent liabilities

  30,827 

Total liabilities assumed

  52,186 

Net identifiable assets acquired

  221,460 

Goodwill

  183,210 

Net assets acquired

 $404,670 
     
     

Cash paid

 $324,071 

Fair value of contingent consideration

  3,300 

Fair value of noncontrolling interest

  72,354 

Fair value of seller note

  4,945 

Fair value of consideration transferred

  404,670 

Deferred consideration

  (80,599)

Total consideration paid

 $324,071 
Business Combination, Pro Forma Information [Table Text Block]
  

Three Months Ended

  

Six Months Ended

 
  

June 30,

  

June 30,

 
  

2024

  

2024

 

Revenue, net

 $162,681  $321,486 

Net earnings

  21,314   39,358 

Less: Net earnings attributable to non-controlling interest

  1,157   2,247 

Net earnings attributable to Bel Fuse shareholders

  20,157   37,111 

Earnings per Class A common share - basic and diluted

 $1.53  $2.80 

Earnings per Class B common share - basic and diluted

 $1.61  $2.95