v3.26.1
Note 4 - Supplemental Balance Sheet Information
6 Months Ended
Jun. 30, 2026
Notes to Financial Statements  
Supplemental Balance Sheet Disclosures [Text Block]

4.

SUPPLEMENTAL BALANCE SHEET INFORMATION

 

Fair Value Measurements and Disclosures

 

The fair value of financial instruments approximated their carrying values at June 30, 2026, and December 31, 2025. The fair value of cash, accounts receivable, accounts payable, accrued liabilities, and the current portion of long-term debt approximates carrying value due to the short-term nature of these instruments. The carrying value of long-term debt approximates fair value, as the variable interest rates approximate current market rates.

 

Inventories, Net

 

Inventories are stated at the lower of cost or net realizable value, net of obsolescence reserves, with cost determined under the first-in, first-out (FIFO) method. The composition of inventories, net was:

 

   

June 30,

   

December 31,

 
   

2026

   

2025

 

Raw materials

  $ 46,516     $ 42,150  

Work in process

    6,010       4,045  

Finished goods

    6,219       7,813  

Total

  $ 58,745     $ 54,008  

 

Property, Plant and Equipment, Net

 

Major classes of property, plant and equipment consisted of the following:

 

   

June 30,

   

December 31,

 
   

2026

   

2025

 

Land

 

$

4,693     $ 4,693  

Buildings and leasehold improvements

    30,878       30,179  

Machinery and equipment

    65,383       63,556  

Furniture and fixtures

    3,240       3,195  

Computer hardware and software

    9,413       8,164  

Construction in process

    762       3,129  
      114,369       112,916  

Less: Accumulated depreciation

    (74,855 )     (72,519 )

Property, plant and equipment, net

  $ 39,514     $ 40,397  

 

Depreciation expense for property, plant and equipment was as follows:

 

   

Three-month period ended

   

Six-month period ended

 
   

June 30,

   

June 30,

   

June 30,

   

June 30,

 
   

2026

   

2025

   

2026

   

2025

 

Depreciation expense

  $ 1,056     $ 1,008     $ 2,110     $ 1,958  

 

Goodwill

 

The following table summarizes the goodwill activity by segment for the six-month period ended June 30, 2026:

 

    Battery &

Energy

   

Communications

         
   

Products

   

Systems

   

Total

 

Balance – December 31, 2025

  $ 33,883     $ 11,493     $ 45,376  

Effect of foreign currency translation

    (7 )     -       (7 )

Balance – June 30, 2026

  $ 33,876     $ 11,493     $ 45,369  

 

Other Intangible Assets, Net

 

The composition of other intangible assets was:

 

   

at June 30, 2026

 
           

Accumulated

         
   

Cost

   

Amortization

   

Net

 

Customer relationships

  $ 18,291     $ 8,809     $ 9,482  

Patents and technology

    5,746       5,637       109  

Other

    1,500       705       795  

Total other intangible assets

  $ 25,537     $ 15,151     $ 10,386  

 

 

   

at December 31, 2025

 
           

Accumulated

         
   

Cost

   

Amortization

   

Net

 

Customer relationships

  $ 18,333     $ 8,360     $ 9,973  

Patents and technology

    5,762       5,635       127  

Other

    1,500       667       833  

Total other intangible assets

  $ 25,595     $ 14,662     $ 10,933  

 

The change in the cost of total intangible assets from December 31, 2025, to June 30, 2026, is the effect of foreign currency translations.

 

Amortization expense for other intangible assets was as follows:

 

   

Three-month period ended

   

Six-month period ended

 
   

June 30,

   

June 30,

   

June 30,

   

June 30,

 
   

2026

   

2025

   

2026

   

2025

 

Amortization included in:

                               

Selling, general and administrative

  $ 263     $ 378     $ 525     $ 754  

Research and development

    5       32       10       61  

Total amortization expense

  $ 268     $ 410     $ 535     $ 815