XML 63 R4.htm IDEA: XBRL DOCUMENT
v2.4.1.9

CONSOLIDATED STATEMENTS OF OPERATIONS (USD $) In Thousands, except Share data, unless otherwise specified | 12 Months Ended
--- | ---
Dec. 31, 2014 | Dec. 31, 2013 | Dec. 31, 2012
Net sales | $ 487,076 us-gaap_SalesRevenueGoodsNet | $ 349,189 us-gaap_SalesRevenueGoodsNet | $ 286,594 us-gaap_SalesRevenueGoodsNet
Cost of sales | 399,100 us-gaap_CostOfGoodsSold | 286,952 us-gaap_CostOfGoodsSold | 240,115 us-gaap_CostOfGoodsSold
Selling, general and administrative expenses | 72,051 us-gaap_SellingGeneralAndAdministrativeExpense | 45,803 us-gaap_SellingGeneralAndAdministrativeExpense | 39,571 us-gaap_SellingGeneralAndAdministrativeExpense
Restructuring charges | 1,832 us-gaap_RestructuringCharges | 1,387 us-gaap_RestructuringCharges | 5,245 us-gaap_RestructuringCharges
Income from operations | 14,093 us-gaap_OperatingIncomeLoss | 15,047 us-gaap_OperatingIncomeLoss | 1,663 us-gaap_OperatingIncomeLoss
Impairment of investment | 0 us-gaap_CostmethodInvestmentsOtherThanTemporaryImpairment | 0 us-gaap_CostmethodInvestmentsOtherThanTemporaryImpairment | (775)us-gaap_CostmethodInvestmentsOtherThanTemporaryImpairment
Interest expense | (3,978)us-gaap_InterestExpense | (156)us-gaap_InterestExpense | (16)us-gaap_InterestExpense
Interest income and other, net | 276 us-gaap_OtherNonoperatingIncome | 274 us-gaap_OtherNonoperatingIncome | 125 us-gaap_OtherNonoperatingIncome
Earnings before provision (benefit) for income taxes | 10,391 us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments | 15,165 us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments | 997 us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments
Provision (benefit) for income taxes | 1,296 us-gaap_IncomeTaxExpenseBenefit | (743)us-gaap_IncomeTaxExpenseBenefit | (1,376)us-gaap_IncomeTaxExpenseBenefit
Net earnings available to common shareholders | 9,095 us-gaap_NetIncomeLoss | 15,908 us-gaap_NetIncomeLoss | 2,373 us-gaap_NetIncomeLoss
Class A [Member] |  |  |
Net earnings available to common shareholders | 1,580 us-gaap_NetIncomeLoss / us-gaap_StatementClassOfStockAxis = us-gaap_CommonClassAMember | 2,868 us-gaap_NetIncomeLoss / us-gaap_StatementClassOfStockAxis = us-gaap_CommonClassAMember | 372 us-gaap_NetIncomeLoss / us-gaap_StatementClassOfStockAxis = us-gaap_CommonClassAMember
Net earnings per common share: |  |  |
Common shares - basic and diluted (in dollars per share) | $ 0.73 us-gaap_EarningsPerShareBasicAndDiluted / us-gaap_StatementClassOfStockAxis = us-gaap_CommonClassAMember | $ 1.32 us-gaap_EarningsPerShareBasicAndDiluted / us-gaap_StatementClassOfStockAxis = us-gaap_CommonClassAMember | $ 0.17 us-gaap_EarningsPerShareBasicAndDiluted / us-gaap_StatementClassOfStockAxis = us-gaap_CommonClassAMember
Weighted-average shares outstanding: |  |  |
Common shares - basic and diluted (in shares) | 2,175 us-gaap_WeightedAverageNumberOfShareOutstandingBasicAndDiluted / us-gaap_StatementClassOfStockAxis = us-gaap_CommonClassAMember | 2,175 us-gaap_WeightedAverageNumberOfShareOutstandingBasicAndDiluted / us-gaap_StatementClassOfStockAxis = us-gaap_CommonClassAMember | 2,175 us-gaap_WeightedAverageNumberOfShareOutstandingBasicAndDiluted / us-gaap_StatementClassOfStockAxis = us-gaap_CommonClassAMember
Dividends paid per common share: |  |  |
Common shares (in dollars per share) | $ 0.24 us-gaap_CommonStockDividendsPerShareCashPaid / us-gaap_StatementClassOfStockAxis = us-gaap_CommonClassAMember | $ 0.24 us-gaap_CommonStockDividendsPerShareCashPaid / us-gaap_StatementClassOfStockAxis = us-gaap_CommonClassAMember | $ 0.24 us-gaap_CommonStockDividendsPerShareCashPaid / us-gaap_StatementClassOfStockAxis = us-gaap_CommonClassAMember
Class B [Member] |  |  |
Net earnings available to common shareholders | $ 7,515 us-gaap_NetIncomeLoss / us-gaap_StatementClassOfStockAxis = us-gaap_CommonClassBMember | $ 13,040 us-gaap_NetIncomeLoss / us-gaap_StatementClassOfStockAxis = us-gaap_CommonClassBMember | $ 2,001 us-gaap_NetIncomeLoss / us-gaap_StatementClassOfStockAxis = us-gaap_CommonClassBMember
Net earnings per common share: |  |  |
Common shares - basic and diluted (in dollars per share) | $ 0.79 us-gaap_EarningsPerShareBasicAndDiluted / us-gaap_StatementClassOfStockAxis = us-gaap_CommonClassBMember | $ 1.41 us-gaap_EarningsPerShareBasicAndDiluted / us-gaap_StatementClassOfStockAxis = us-gaap_CommonClassBMember | $ 0.21 us-gaap_EarningsPerShareBasicAndDiluted / us-gaap_StatementClassOfStockAxis = us-gaap_CommonClassBMember
Weighted-average shares outstanding: |  |  |
Common shares - basic and diluted (in shares) | 9,491 us-gaap_WeightedAverageNumberOfShareOutstandingBasicAndDiluted / us-gaap_StatementClassOfStockAxis = us-gaap_CommonClassBMember | 9,240 us-gaap_WeightedAverageNumberOfShareOutstandingBasicAndDiluted / us-gaap_StatementClassOfStockAxis = us-gaap_CommonClassBMember | 9,625 us-gaap_WeightedAverageNumberOfShareOutstandingBasicAndDiluted / us-gaap_StatementClassOfStockAxis = us-gaap_CommonClassBMember
Dividends paid per common share: |  |  |
Common shares (in dollars per share) | $ 0.28 us-gaap_CommonStockDividendsPerShareCashPaid / us-gaap_StatementClassOfStockAxis = us-gaap_CommonClassBMember | $ 0.28 us-gaap_CommonStockDividendsPerShareCashPaid / us-gaap_StatementClassOfStockAxis = us-gaap_CommonClassBMember | $ 0.28 us-gaap_CommonStockDividendsPerShareCashPaid / us-gaap_StatementClassOfStockAxis = us-gaap_CommonClassBMember

X
- Details
Name: | belfb_DividendsPaidPerShareAbstract
Namespace Prefix: | belfb_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Aggregate dividends paid during the period for each share of common stock outstanding. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 04 -Article 3 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.3-04) -URI http://asc.fasb.org/extlink&oid=27012166&loc=d3e187085-122770 + Details
Name: | us-gaap_CommonStockDividendsPerShareCashPaid
Namespace Prefix: | us-gaap_
Data Type: | num:perShareItemType
Balance Type: | na
Period Type: | duration

X
- Definition This item represents an other than temporary decline in value that has been recognized against an investment accounted for under the cost method of accounting. The excess of the carrying amount over the fair value of the investment represents the amount of the write down which is or was reflected in earnings. The written down value is a new cost basis with the adjusted value of the investment becoming its new carrying value. Evidence of a loss in value might include, but would not necessarily be limited to, absence of an ability to recover the carrying amount of the investment or inability of the investee to sustain an earnings capacity which would justify the carrying amount of the investment. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 325 -SubTopic 20 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6872867&loc=d3e40691-111596 + Details
Name: | us-gaap_CostmethodInvestmentsOtherThanTemporaryImpairment
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Total costs related to goods produced and sold during the reporting period. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 03 -Paragraph 2 -Article 5 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 225 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.2(a)) -URI http://asc.fasb.org/extlink&oid=26872669&loc=d3e20235-122688 + Details
Name: | us-gaap_CostOfGoodsSold
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Details
Name: | us-gaap_EarningsPerShareAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The amount of net income or loss for the period per each share in instances when basic and diluted earnings per share are the same amount and reported as a single line item on the face of the financial statements. Basic earnings per share is the amount of net income or loss for the period per each share of common stock or unit outstanding during the reporting period. Diluted earnings per share includes the amount of net income or loss for the period available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period. + References No definition available. + Details
Name: | us-gaap_EarningsPerShareBasicAndDiluted
Namespace Prefix: | us-gaap_
Data Type: | num:perShareItemType
Balance Type: | na
Period Type: | duration

X
- Definition Sum of operating profit and nonoperating income or expense before Income or Loss from equity method investments, income taxes, extraordinary items, and noncontrolling interest. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08.(h)(1)(i)) -URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690 + Details
Name: | us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08.(h)) -URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 08 -Paragraph h -Article 4 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Income Tax Expense (or Benefit) -URI http://asc.fasb.org/extlink&oid=6515339 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 9 -Subparagraph (a),(b) -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32639-109319 + Details
Name: | us-gaap_IncomeTaxExpenseBenefit
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount of the cost of borrowed funds accounted for as interest expense. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 835 -SubTopic 20 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6450988&loc=d3e26243-108391 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 225 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-04.9) -URI http://asc.fasb.org/extlink&oid=6879574&loc=d3e536633-122882 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 04 -Paragraph 9 -Article 9 + Details
Name: | us-gaap_InterestExpense
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The portion of profit or loss for the period, net of income taxes, which is attributable to the parent. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 28 -URI http://asc.fasb.org/extlink&oid=31042434&loc=d3e3602-108585 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Other Comprehensive Income -URI http://asc.fasb.org/extlink&oid=6519514 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Net Income -URI http://asc.fasb.org/extlink&oid=6518256 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 225 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-04.19) -URI http://asc.fasb.org/extlink&oid=6879464&loc=d3e573970-122913 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 225 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.18) -URI http://asc.fasb.org/extlink&oid=26872669&loc=d3e20235-122688 Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 225 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-04.22) -URI http://asc.fasb.org/extlink&oid=6879464&loc=d3e573970-122913 Reference 8: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 03 -Paragraph 19 -Article 5 Reference 9: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 04 -Paragraph 20 -Article 9 + Details
Name: | us-gaap_NetIncomeLoss
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The net result for the period of deducting operating expenses from operating revenues. + References No definition available. + Details
Name: | us-gaap_OperatingIncomeLoss
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The aggregate amount of other income amounts, the components of which are not separately disclosed on the income statement, resulting from ancillary business-related activities (that is, excluding major activities considered part of the normal operations of the business) also known as other nonoperating income recognized for the period. Such amounts may include: (a) dividends, (b) interest on securities, (c) profits on securities (net of losses), and (d) miscellaneous other income items. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 225 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.7) -URI http://asc.fasb.org/extlink&oid=26872669&loc=d3e20235-122688 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 03 -Paragraph 7 -Article 5 + Details
Name: | us-gaap_OtherNonoperatingIncome
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Amount of expenses associated with exit or disposal activities pursuant to an authorized plan. Excludes expenses related to a discontinued operation or an asset retirement obligation. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 28 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=31042434&loc=d3e3602-108585 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SAB TOPIC 5.P.4(b)) -URI http://asc.fasb.org/extlink&oid=27011515&loc=d3e140904-122747 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SAB TOPIC 5.P.3) -URI http://asc.fasb.org/extlink&oid=27011515&loc=d3e140864-122747 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Staff Accounting Bulletin (SAB) -Number Topic 5 -Section P -Subsection 3, 4 + Details
Name: | us-gaap_RestructuringCharges
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Aggregate revenue during the period from the sale of goods in the normal course of business, after deducting returns, allowances and discounts. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 225 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.1(a)) -URI http://asc.fasb.org/extlink&oid=26872669&loc=d3e20235-122688 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 03 -Paragraph 1 -Article 5 + Details
Name: | us-gaap_SalesRevenueGoodsNet
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The aggregate total costs related to selling a firm's product and services, as well as all other general and administrative expenses. Direct selling expenses (for example, credit, warranty, and advertising) are expenses that can be directly linked to the sale of specific products. Indirect selling expenses are expenses that cannot be directly linked to the sale of specific products, for example telephone expenses, Internet, and postal charges. General and administrative expenses include salaries of non-sales personnel, rent, utilities, communication, etc. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 225 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.4) -URI http://asc.fasb.org/extlink&oid=26872669&loc=d3e20235-122688 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 03 -Paragraph 4 -Article 5 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 330 -SubTopic 10 -Section 30 -Paragraph 8 -URI http://asc.fasb.org/extlink&oid=34747878&loc=d3e3636-108311 + Details
Name: | us-gaap_SellingGeneralAndAdministrativeExpense
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Average number of shares or units issued and outstanding that are used in calculating basic and diluted earnings per share (EPS). + References No definition available. + Details
Name: | us-gaap_WeightedAverageNumberOfShareOutstandingBasicAndDiluted
Namespace Prefix: | us-gaap_
Data Type: | xbrli:sharesItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | us-gaap_WeightedAverageNumberOfSharesOutstandingAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | us-gaap_StatementClassOfStockAxis=us-gaap_CommonClassAMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_StatementClassOfStockAxis=us-gaap_CommonClassBMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |