XML 53 R37.htm IDEA: XBRL DOCUMENT
v3.25.0.1

Note 5 - Goodwill and Other Intangible Assets (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2024
Notes Tables |
Schedule of Goodwill [Table Text Block] |
|  | Total |  |  | Power Solutions & Protection |  |  | Connectivity Solutions |  |  | Magnetic Solutions |
Balance at January 1, 2023: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Goodwill, gross |  | $ | 25,099 |  |  | $ | 18,152 |  |  | $ | 6,947 |  |  | $ | - |
Goodwill, net |  | $ | 25,099 |  |  | $ | 18,152 |  |  | $ | 6,947 |  |  | $ | - |
Foreign currency translation |  |  | 1,543 |  |  |  | 471 |  |  |  | 1,072 |  |  |  | - |
Balance at December 31, 2023: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Goodwill, gross |  | $ | 26,642 |  |  | $ | 18,623 |  |  | $ | 8,019 |  |  | $ | - |
Goodwill, net |  | $ | 26,642 |  |  | $ | 18,623 |  |  | $ | 8,019 |  |  | $ | - |
Goodwill allocation related to acquisition |  | $ | 182,905 |  |  | $ | 182,905 |  |  | $ | - |  |  | $ | - |
Foreign currency translation |  |  | (1,511 | ) |  |  | (1,441 | ) |  |  | (70 | ) |  |  | - |
Balance at December 31, 2024: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Goodwill, gross |  | $ | 208,036 |  |  | $ | 200,087 |  |  | $ | 7,949 |  |  | $ | - |
Goodwill, net |  | $ | 208,036 |  |  | $ | 200,087 |  |  | $ | 7,949 |  |  | $ | - |
Schedule of Excess of Estimated Fair Values Over Carrying Value, Including Goodwill [Table Text Block] |
Reporting Unit |  | % by Which Estimated Fair Value Exceeds Carrying Value |
Power Solutions and Protection (excluding CUI) |  | 500.5% |
Connectivity Solutions |  | 156.0% |
CUI |  | 43.6% |
Schedule of Finite Lived and Indefinite Lived Intangible Assets [Table Text Block] |
|  | December 31, 2024 |  |  | December 31, 2023 |
|  | Gross Carrying |  |  | Accumulated |  |  | Net Carrying |  |  | Gross Carrying |  |  | Accumulated |  |  | Net Carrying |
|  | Amount |  |  | Amortization |  |  | Amount |  |  | Amount |  |  | Amortization |  |  | Amount |
Patents, licenses and technology |  | $ | 56,628 |  |  | $ | 12,589 |  |  | $ | 44,039 |  |  | $ | 19,176 |  |  | $ | 11,386 |  |  | $ | 7,790 |
Customer relationships |  |  | 186,683 |  |  |  | 36,953 |  |  |  | 149,730 |  |  |  | 56,711 |  |  |  | 32,099 |  |  |  | 24,612 |
Trademarks |  |  | 38,337 |  |  |  | 158 |  |  |  | 38,179 |  |  |  | 17,148 |  |  |  | 159 |  |  |  | 16,989 |
|  | $ | 281,648 |  |  | $ | 49,700 |  |  | $ | 231,948 |  |  | $ | 93,035 |  |  | $ | 43,644 |  |  | $ | 49,391 |
Schedule of Finite-Lived Intangible Assets, Future Amortization Expense [Table Text Block] |
December 31, |  | Amortization Expense |
2025 |  | $ | 14,760 |
2026 |  |  | 14,670 |
2027 |  |  | 14,559 |
2028 |  |  | 14,559 |
2029 |  |  | 13,515 |

X
- Definition The tabular disclosure of excess of estimated fair values over carrying value, including goodwill. + References No definition available. + Details
Name: | belfa_ScheduleOfExcessOfEstimatedFairValuesOverCarryingValueIncludingGoodwillTableTextBlock
Namespace Prefix: | belfa_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of finite and indefinite life intangible assets. + References No definition available. + Details
Name: | belfa_ScheduleOfFiniteLivedAndIndefiniteLivedIntangibleAssetsTableTextBlock
Namespace Prefix: | belfa_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of goodwill by reportable segment and in total which includes a rollforward schedule. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Topic 350 -SubTopic 20 -Name Accounting Standards Codification -Section 55 -Paragraph 24 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482548/350-20-55-24 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 350 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482573/350-20-50-1 Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 350 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (h) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482573/350-20-50-1 Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 350 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482573/350-20-50-1 Reference 5: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 350 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482573/350-20-50-1 Reference 6: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 350 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482573/350-20-50-1 Reference 7: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 350 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (d) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482573/350-20-50-1 Reference 8: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 350 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (e) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482573/350-20-50-1 Reference 9: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 350 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (f) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482573/350-20-50-1 Reference 10: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 350 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (g) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482573/350-20-50-1 Reference 11: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 350 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1A -Publisher FASB -URI https://asc.fasb.org/1943274/2147482573/350-20-50-1A Reference 12: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 350 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482573/350-20-50-2 + Details
Name: | us-gaap_ScheduleOfGoodwillTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the amount of amortization expense expected to be recorded in succeeding fiscal years for finite-lived intangible assets. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Topic 350 -SubTopic 30 -Name Accounting Standards Codification -Section 55 -Paragraph 40 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482640/350-30-55-40 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 350 -SubTopic 30 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (a)(3) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482665/350-30-50-2 + Details
Name: | us-gaap_ScheduleofFiniteLivedIntangibleAssetsFutureAmortizationExpenseTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_TableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration