Commitments and Contingencies	9 Months Ended
Oct. 03, 2026
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Commitments and Contingencies We are subject to actual and threatened legal proceedings and other claims arising out of the conduct of our business, including proceedings and claims relating to commercial and financial transactions; government contracts; alleged lack of compliance with applicable laws and regulations; disputes with suppliers, production partners or other third parties; product liability; patent and trademark infringement; employment disputes; and environmental, health and safety matters. Some of these legal proceedings and claims seek damages, fines or penalties in substantial amounts or remediation of environmental contamination. As a government contractor, we are subject to audits, reviews and investigations to determine whether our operations are being conducted in accordance with applicable regulatory requirements. Under federal government procurement regulations, certain claims brought by the U.S. Government could result in our suspension or debarment from U.S. Government contracting for a period of time. On the basis of information presently available, we do not believe that existing proceedings and claims will have a material effect on our financial position or results of operations. MV-75 Program Funding As previously disclosed in our Quarterly Report on Form 10-Q for the quarter ended July 4, 2026, on April 28, 2026, Bell received a letter from the U.S. Army Contracting Command stating that the U.S. Government was pursuing an Above Threshold Reprogramming (ATR) request for $350 million in additional funds for the MV-75 program for the U.S. Government’s fiscal year ending September 30, 2026. In mid-July 2026, Bell exhausted substantially all available fiscal 2026 MV-75 program funds and continued working on the program at its own risk during the third quarter, while maintaining reduced spending levels on the program. Prior to the end of the Company's third quarter, the ATR request was approved and obligated pursuant to contract modifications for approximately $300 million in additional funds. As a result of the ATR approval, modifications and contract changes received, and reduced program spending levels, there was no related cumulative catch-up adjustment required during the third quarter. Low-Rate Initial Production Option As the MV-75 program progresses, we expect to be awarded the long-lead Low-Rate Initial Production (LRIP) phase of the contract. The award is dependent on the approval of the U.S. Government’s 2027 fiscal year budget, the timing and availability of funding for the MV-75 program in the approved budget, and resulting mutually agreed-upon program schedule. Upon award of the LRIP option, which is largely fixed price, we expect to record an unfavorable cumulative catch-up program adjustment, reflecting higher costs than originally anticipated from when the program was bid. If the LRIP option is awarded during 2027, we now expect to record an unfavorable cumulative catch-up program adjustment in the range of $110 million to $150 million, depending upon the timing of the award during the year, as well as the program schedule and the funding available on the program. Our previously disclosed range of $60 million to $110 million reflected an award in late 2026 or early 2027. We expect the overall MV-75 program to continue to generate a positive profit margin after the adjustment.

We are subject to actual and threatened legal proceedings and other claims arising out of the conduct of our business, including proceedings and claims relating to commercial and financial transactions; government contracts; alleged lack of compliance with applicable laws and regulations; disputes with suppliers, production partners or other third parties; product liability; patent and trademark infringement; employment disputes; and environmental, health and safety matters. Some of these legal proceedings and claims seek damages, fines or penalties in substantial amounts or remediation of environmental contamination. As a government contractor, we are subject to audits, reviews and investigations to determine whether our operations are being conducted in accordance with applicable regulatory requirements. Under federal government procurement regulations, certain claims brought by the U.S. Government could result in our suspension or debarment from U.S. Government contracting for a period of time. On the basis of information presently available, we do not believe that existing proceedings and claims will have a material effect on our financial position or results of operations.

As previously disclosed in our Quarterly Report on Form 10-Q for the quarter ended July 4, 2026, on April 28, 2026, Bell received a letter from the U.S. Army Contracting Command stating that the U.S. Government was pursuing an Above Threshold Reprogramming (ATR) request for $350 million in additional funds for the MV-75 program for the U.S. Government’s fiscal year ending September 30, 2026. In mid-July 2026, Bell exhausted substantially all available fiscal 2026 MV-75 program funds and continued working on the program at its own risk during the third quarter, while maintaining reduced spending levels on the program. Prior to the end of the Company's third quarter, the ATR request was approved and obligated pursuant to contract modifications for approximately $300 million in additional funds. As a result of the ATR approval, modifications and contract changes received, and reduced program spending levels, there was no related cumulative catch-up adjustment required during the third quarter.

As the MV-75 program progresses, we expect to be awarded the long-lead Low-Rate Initial Production (LRIP) phase of the contract. The award is dependent on the approval of the U.S. Government’s 2027 fiscal year budget, the timing and availability of funding for the MV-75 program in the approved budget, and resulting mutually agreed-upon program schedule. Upon award of the LRIP option, which is largely fixed price, we expect to record an unfavorable cumulative catch-up program adjustment, reflecting higher costs than originally anticipated from when the program was bid. If the LRIP option is awarded during 2027, we now expect to record an unfavorable cumulative catch-up program adjustment in the range of $110 million to $150 million, depending upon the timing of the award during the year, as well as the program schedule and the funding available on the program. Our previously disclosed range of $60 million to $110 million reflected an award in late 2026 or early 2027. We expect the overall MV-75 program to continue to generate a positive profit margin after the adjustment.