XML 71 R55.htm IDEA: XBRL DOCUMENT
v3.25.0.1

Note 3 - Acquisition and Divestiture (Details Textual) - USD ($) |  |  | 2 Months Ended | 12 Months Ended |  |
--- | --- | --- | --- | --- | --- | ---
Nov. 14, 2024 | Sep. 18, 2024 | Dec. 31, 2024 | Dec. 31, 2024 | Dec. 31, 2023 | Jan. 01, 2027 | Jun. 01, 2023
Bel Stewart s.r.o. [Member] | Disposal Group, Disposed of by Sale, Not Discontinued Operations [Member] |  |  |  |  |  |  |  |
Disposal Group, Including Discontinued Operation, Consideration |  |  |  |  |  | $ 5,063,000 |  | $ 5,100,000
Revolving Credit Facility [Member] |  |  |  |  |  |  |  |
Line of Credit Facility, Maximum Borrowing Capacity |  | $ 240,000,000 |  |  |  |  |  |
Enercon Technologies, Ltd [Member] |  |  |  |  |  |  |  |
Business Acquisition, Percentage of Voting Interests Acquired |  | 80.00% |  |  |  |  |  |
Business Combination, Price of Acquisition, Expected |  |  | $ 320,000,000 |  |  |  |  |
Business Combination, Contingent Consideration Arrangements, Range of Outcomes, Value, High |  | $ 10,000,000 |  |  |  |  |  |
Payments to Acquire Businesses, Net of Adjustments |  | 325,600,000 |  |  |  |  |  |
Business Acquisition, Transaction Costs |  | $ 85,600,000 |  |  |  |  |  |
Business Combination, Acquisition Related Costs |  |  |  |  | $ 12,900,000 |  |  |
Business Combination, Provisional Information, Initial Accounting Incomplete, Adjustment, Inventory |  |  |  | $ 2,400,000 |  | 2,400,000 |  |
Business Combination, Provisional Information, Initial Accounting Incomplete, Adjustment, Property, Plant, and Equipment |  |  |  | 3,700,000 |  |  |  |
Business Acquisition, Goodwill, Tax Deductible Period (Year) |  | 15 years |  |  |  |  |  |
Business Combination, Consideration Transferred, Equity Interests Issued and Issuable | [1] | $ 72,354,000 |  |  |  |  |  |
Business Combination, Pro Forma Information, Revenue of Acquiree since Acquisition Date, Actual |  |  |  | 20,800,000 |  |  |  |
Business Combination, Pro Forma Information, Earnings or Loss of Acquiree since Acquisition Date, Actual |  |  |  | 1,000,000 |  |  |  |
Business Combination, Provisional Information, Initial Accounting Incomplete, Adjustment, Inventory, Net of Tax |  |  |  |  |  | $ 1,800,000 |  |
Redeemable Noncontrolling Interest, Equity, Fair Value |  | 72,400,000 |  | $ 80,600,000 | $ 80,600,000 |  |  |
Enercon Technologies, Ltd [Member] | FF3 [Member] |  |  |  |  |  |  |  |
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Noncurrent Liabilities, Long-Term Debt |  | $ 4,900 |  |  |  |  |  |
Enercon Technologies, Ltd [Member] | Market Price Risk Adjustment [Member] |  |  |  |  |  |  |  |
Redeemable Noncontrolling Interest, Measurement Input |  | 0.084 |  |  |  |  |  |
Enercon Technologies, Ltd [Member] | Measurement Input, Price Volatility [Member] |  |  |  |  |  |  |  |
Redeemable Noncontrolling Interest, Measurement Input |  | 0.51 |  |  |  |  |  |
Enercon Technologies, Ltd [Member] | Forward Rate [Member] |  |  |  |  |  |  |  |
Redeemable Noncontrolling Interest, Measurement Input |  | 0.0408 |  |  |  |  |  |
Enercon Technologies, Ltd [Member] | Earnout Payment [Member] |  |  |  |  |  |  |  |
Business Combination, Contingent Consideration Arrangements, Range of Outcomes, Value, High |  | $ 5,000,000 |  |  |  |  |  |
Business Combination, Contingent Consideration, Liability |  | 3,300,000 |  |  |  |  |  |
Enercon Technologies, Ltd [Member] | Revolving Credit Facility [Member] |  |  |  |  |  |  |  |
Line of Credit Facility, Maximum Borrowing Capacity |  | 240,000,000 |  |  |  |  |  |
Enercon Technologies, Ltd [Member] | Forecast [Member] |  |  |  |  |  |  |  |
Business Acquisition, Percentage of Voting Interests Acquired |  |  |  |  |  |  | 20.00% |
Enercon Technologies, Ltd [Member] | Full Achievement of Earnout [Member] | Earnout Payment [Member] |  |  |  |  |  |  |  |
Business Combination, Contingent Consideration, Liability |  | 5,000,000 |  |  |  |  |  |
Enercon Technologies, Ltd [Member] | Above 90% and Less Than 100% Achievement of Earnout [Member] | Earnout Payment [Member] |  |  |  |  |  |  |  |
Business Combination, Contingent Consideration, Liability |  | 2,500,000 |  |  |  |  |  |
Enercon Technologies, Ltd [Member] | Less than 90% of Earnout [Member] | Earnout Payment [Member] |  |  |  |  |  |  |  |
Business Combination, Contingent Consideration, Liability |  | $ 0 |  |  |  |  |  |
[1] | In connection with its acquisition of Enercon, the Company recorded a redeemable noncontrolling interest which was initially recorded at a fair value of $72.4 million as of the acquisition date utilizing the Monte Carlo simulation. Inputs to this valuation approach included the projected EBITDA (as defined in the Purchase Agreement) for fiscal year 2026, a market price risk adjustment for the EBITDA of 8.4%, an EBITDA volatility measure of 51% and a forward rate of 4.08%.

X
- Definition The period of time for which goodwill arising from a business combination will be deductible for tax purposes. + References No definition available. + Details
Name: | belfa_BusinessAcquisitionGoodwillTaxDeductiblePeriod
Namespace Prefix: | belfa_
Data Type: | xbrli:durationItemType
Balance Type: | na
Period Type: | instant

X
- Definition This element represents the amount of any measurement period adjustment (as defined) realized during the reporting period to inventory acquired in connection with a business combination for which the initial accounting was incomplete, net of tax + References No definition available. + Details
Name: | belfa_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentInventoryNetOfTax
Namespace Prefix: | belfa_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The cash outflow associated with the acquisition of business during the period after giving effect to estimated adjustments taken at closing. + References No definition available. + Details
Name: | belfa_PaymentsToAcquireBusinessesNetOfAdjustments
Namespace Prefix: | belfa_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Value of input used to measure redeemable noncontrolling interest. + References No definition available. + Details
Name: | belfa_RedeemableNoncontrollingInterestMeasurementInput
Namespace Prefix: | belfa_
Data Type: | xbrli:decimalItemType
Balance Type: | na
Period Type: | instant

X
- Definition Amount of direct costs of the business combination including legal, accounting, and other costs incurred to consummate the business acquisition. + References No definition available. + Details
Name: | us-gaap_BusinessAcquisitionCostOfAcquiredEntityTransactionCosts
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Percentage of voting equity interests acquired at the acquisition date in the business combination. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 805 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479328/805-10-50-2 + Details
Name: | us-gaap_BusinessAcquisitionPercentageOfVotingInterestsAcquired
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | instant

X
- Definition This element represents acquisition-related costs incurred to effect a business combination which costs have been expensed during the period. Such costs include finder's fees; advisory, legal, accounting, valuation, and other professional or consulting fees; general administrative costs, including the costs of maintaining an internal acquisitions department; and may include costs of registering and issuing debt and equity securities. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 805 -SubTopic 10 -Section 25 -Paragraph 23 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479405/805-10-25-23 + Details
Name: | us-gaap_BusinessCombinationAcquisitionRelatedCosts
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount of equity interests of the acquirer, including instruments or interests issued or issuable in consideration for the business combination. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 30 -Paragraph 8 -SubTopic 30 -Topic 805 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479637/805-30-30-8 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 30 -Paragraph 7 -SubTopic 30 -Topic 805 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479637/805-30-30-7 + Details
Name: | us-gaap_BusinessCombinationConsiderationTransferredEquityInterestsIssuedAndIssuable
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition For contingent consideration arrangements recognized in connection with a business combination, this element represents an estimate of the high-end of the potential range (undiscounted) of the consideration which may be paid. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 805 -SubTopic 30 -Section 50 -Paragraph 1 -Subparagraph (c)(3) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479581/805-30-50-1 + Details
Name: | us-gaap_BusinessCombinationContingentConsiderationArrangementsRangeOfOutcomesValueHigh
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount of liability recognized arising from contingent consideration in a business combination. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (bbb)(2)(i) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-2 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (bbb)(2) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-2 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (bbb)(1) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-2 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 805 -SubTopic 30 -Name Accounting Standards Codification -Section 35 -Paragraph 1 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479613/805-30-35-1 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Topic 805 -SubTopic 30 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (c)(1) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479581/805-30-50-1 Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 805 -SubTopic 30 -Section 25 -Paragraph 6 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479668/805-30-25-6 + Details
Name: | us-gaap_BusinessCombinationContingentConsiderationLiability
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Purchase price of expected business acquisition prior to consideration being transferred. Excludes asset acquisition. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name Accounting Standards Codification -Section 15 -Paragraph 3 -SubTopic 10 -Topic 805 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479455/805-10-15-3 + Details
Name: | us-gaap_BusinessCombinationPriceOfAcquisitionExpected
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition This element represents the amount of earnings or loss of the acquiree since the acquisition date included in the consolidated income statement for the reporting period. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 805 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (h)(1) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479328/805-10-50-2 + Details
Name: | us-gaap_BusinessCombinationProFormaInformationEarningsOrLossOfAcquireeSinceAcquisitionDateActual
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition This element represents the amount of revenue of the acquiree since the acquisition date included in the consolidated income statement for the reporting period. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 805 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (h)(1) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479328/805-10-50-2 + Details
Name: | us-gaap_BusinessCombinationProFormaInformationRevenueOfAcquireeSinceAcquisitionDateActual
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition This element represents the amount of any measurement period adjustment (as defined) realized during the reporting period to inventory acquired in connection with a business combination for which the initial accounting was incomplete. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 805 -SubTopic 20 -Section 50 -Paragraph 4A -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479907/805-20-50-4A + Details
Name: | us-gaap_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentInventory
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition This element represents the amount of any measurement period adjustment (as defined) realized during the reporting period to property, plant, and equipment acquired in connection with a business combination for which the initial accounting was incomplete. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 805 -SubTopic 20 -Section 50 -Paragraph 4A -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479907/805-20-50-4A + Details
Name: | us-gaap_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentPropertyPlantAndEquipment
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount of long-term debt due after one year or the normal operating cycle, if longer, assumed at the acquisition date. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 805 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479907/805-20-50-1 + Details
Name: | us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNoncurrentLiabilitiesLongTermDebt
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount of consideration received or receivable for the disposal of assets and liabilities, including discontinued operation. + References No definition available. + Details
Name: | us-gaap_DisposalGroupIncludingDiscontinuedOperationConsideration
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Maximum borrowing capacity under the credit facility without consideration of any current restrictions on the amount that could be borrowed or the amounts currently outstanding under the facility. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(22)(b)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(19)(b)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1 + Details
Name: | us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The aggregate fair value as of the reporting date of all noncontrolling interests which are redeemable by the (parent) entity (1) at a fixed or determinable price on a fixed or determinable date, (2) at the option of the holder of the noncontrolling interest, or (3) upon occurrence of an event that is not solely within the control of the (parent) entity. This item includes noncontrolling interest holder's ownership (or holders' ownership) regardless of the type of equity interest (common, preferred, other) including all potential organizational (legal) forms of the investee entity. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 480 -SubTopic 10 -Subparagraph (12)(c) -Section S99 -Paragraph 3A -Publisher FASB -URI https://asc.fasb.org/1943274/2147480244/480-10-S99-3A Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 480 -SubTopic 10 -Subparagraph (16)(c) -Paragraph 3A -Section S99 -Publisher FASB -URI https://asc.fasb.org/1943274/2147480244/480-10-S99-3A Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 480 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 3A -Subparagraph (15) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480244/480-10-S99-3A Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 480 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 3A -Subparagraph (14) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480244/480-10-S99-3A + Details
Name: | us-gaap_RedeemableNoncontrollingInterestEquityFairValue
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Details
Name: | us-gaap_IncomeStatementBalanceSheetAndAdditionalDisclosuresByDisposalGroupsIncludingDiscontinuedOperationsAxis=belfa_BelStewartSroMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_DisposalGroupClassificationAxis=us-gaap_DisposalGroupDisposedOfBySaleNotDiscontinuedOperationsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_CreditFacilityAxis=us-gaap_RevolvingCreditFacilityMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_BusinessAcquisitionAxis=belfa_EnerconTechnologiesLtdMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=belfa_Ff3Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_MeasurementInputTypeAxis=belfa_MarketPriceRiskAdjustmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_MeasurementInputTypeAxis=us-gaap_MeasurementInputPriceVolatilityMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_MeasurementInputTypeAxis=belfa_ForwardRateMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_ContingentConsiderationByTypeAxis=belfa_EarnoutPaymentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_StatementScenarioAxis=srt_ScenarioForecastMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_StatementScenarioAxis=belfa_FullAchievementOfEarnoutMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_StatementScenarioAxis=belfa_Above90AndLessThan100AchievementOfEarnoutMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_StatementScenarioAxis=belfa_LessThan90OfEarnoutMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |