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Segment Reporting
 9 Months Ended
Sep. 30, 2025
Segment Reporting [Abstract]  
Segment Reporting Segment Reporting
ASC 280, Segment Reporting, requires that a public business entity report financial and descriptive information about its reportable operating segments, subject to certain aggregation criteria and quantitative thresholds. Operating segments are defined by ASC 280 as components of a public business entity about which separate financial information is available that is evaluated regularly by the chief operating decision-maker ("CODM") in deciding how to allocate resources and in assessing performance. The Company's CODM is its Chief Executive Officer. The CODM evaluates performance and allocates resources based upon a number of factors, including the nature of the business, relevant industry, and profitability of the same, with the primary profit measure being income (loss) from operations of each segment. The CODM uses this information to evaluate the profitability of the Company's reportable segments and make decisions on future business plans.
In connection with the acquisition of VOXX (see Note 16), effective April 1, 2025, the Company reorganized its financial reporting into nine distinct operating segments based on its products and internal organizational structure. These operating segments are disclosed by the Company under three reportable segments, which are Automotive Products, Premium Audio Products, and Other. The Company's Automotive Products segment develops and manufactures digital vision and connected car products and electronics, including: automatic-dimming rearview mirrors with and without electronic features; non-auto dimming rearview mirrors with and without electronic features; and other electronics. The Company's Premium Audio Products
segment designs, manufactures, markets, and distributes high quality audio equipment designed to deliver superior sound quality and performance, including premium loudspeakers, architectural speakers, commercial and cinema speakers, wireless and Bluetooth speakers, A/V receivers, and home theater systems. The Company's Other segment includes the operating segments of Fire Protection, Dimmable Aircraft Windows, Nanofiber, Medical, Aftermarket, Consumer Electronics, and Biometrics. As there was no change to legacy operating segments of Gentex or how the legacy operations are organized and evaluated by the CODM, the Company determined it is not necessary to recast its prior year segment presentation or perform goodwill impairment testing.
The segments share many common resources, infrastructures, and assets in the normal course of business. Thus, the Company does not report assets or capital expenditures by segment to the CODM.
The table below presents net sales and the significant expense categories that are included in reportable segment operating profit, which are regularly provided to the CODM:
Three Months Ended September 30,Nine Months Ended September 30,
2025202420252024
Net Sales:
Automotive Products$573,660,188 $596,519,398 $1,715,653,473 $1,733,411,689 
Premium Audio Products42,992,354 — 87,482,951 — 
Other38,583,513 12,006,379 86,730,931 38,265,077 
Total$655,236,055 $608,525,777 $1,889,867,355 $1,771,676,766 
Cost of Goods Sold:
Automotive Products$374,591,271 $395,282,875 $1,122,538,332 $1,150,575,042 
Premium Audio Products28,406,743 — 61,019,228 — 
Other27,071,304 9,179,267 64,118,568 26,237,173 
Total$430,069,318 $404,462,142 $1,247,676,128 $1,176,812,215 
Operating Expenses (1):
Automotive Products$73,232,152 $72,860,888 $220,905,765 $210,262,699 
Premium Audio Products12,651,360 — 26,616,121 — 
Other16,956,287 5,474,595 40,835,162 14,643,366 
Total$102,839,799 $78,335,483 $288,357,048 $224,906,065 
Depreciation and Amortization:
Automotive Products$23,654,331 $21,128,113 $71,687,923 $65,221,810 
Premium Audio Products15,170 — 183,703 — 
Other839,978 638,811 2,771,198 2,077,716 
Corporate1,419,045 1,178,239 4,166,143 3,587,768 
Total$25,928,524 $22,945,163 $78,808,967 $70,887,294 
Income (Loss) from Operations:
Automotive Products$124,873,920 $128,375,635 $372,209,376 $372,573,948 
Premium Audio Products1,934,251 — (152,398)— 
Other(4,481,233)(2,647,483)(18,222,799)(2,615,462)
Total$122,326,938 125,728,152 $353,834,179 $369,958,486 
(1) Operating expenses represent expenses that are included in the segment Income (Loss) from operations measure, such as Selling, general and administrative expenses, as well as Engineering, research and development expenses.