v3.26.1
Note 3 - Acquisition (Tables)
 12 Months Ended
Dec. 31, 2025
Notes Tables  
Business Combination [Table Text Block]
  

Acquisition Date

  
  

Fair Values

  
  

(as adjusted)

  

Cash

 $3,590  

Accounts receivable

  21,088  

Inventories

  42,271 

(a)

Other current assets

  4,144  

Property, plant and equipment

  9,357 

(b)

Intangible assets

  189,700 

(c)

Other assets

  3,496  

Total identifiable assets

  273,646  
      

Accounts payable

  9,585  

Accrued expenses

  6,670  

Other current liabilities

  5,104  

Noncurrent liabilities

  34,331 

(d)

Total liabilities assumed

  55,690  

Net identifiable assets acquired

  217,956  

Goodwill

  186,714 

(e)

Net assets acquired

 $404,670  
      
      

Cash paid

 $324,071  

Fair value of contingent consideration

  3,300  

Fair value of noncontrolling interest

  72,354 

(f)

Fair value of seller note

  4,945 

(g)

Fair value of consideration transferred

  404,670  

Deferred consideration

  (80,599) 

Total consideration paid

 $324,071  
Business Combination, Intangible Asset, Acquired, Finite-Lived and Indefinite-Lived [Table Text Block]
   

Acquisition Date

  

Weighted Average
   

Fair Value

  

Amortization Period

Trademarks

   $ 21,900  

Indefinite

Customer relationships

     130,300  

17 years

Technology

     37,500  

15 years

Total intangible assets acquired

   $ 189,700    
Business Combination, Pro Forma Information [Table Text Block]
   

Year Ended

  
   

December 31,

  
   

2024

    

2023

  

Revenue, net

   $ 632,130     $ 735,522  

Net earnings

     56,154       56,448  

Less: Net earnings attributable to non-controlling interest

     4,131       1,176  

Net earnings attributable to Bel Fuse

   $ 52,023     $ 55,272  

Earnings per Class A common share - basic and diluted

   $ 3.94     $ 4.13  

Earnings per Class B common share - basic and diluted

   $ 4.16     $ 4.37