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v3.25.1

Note 3 - Acquisition and Divestiture (Tables) | 3 Months Ended
--- | ---
Mar. 31, 2025
Notes Tables |
Business Combination [Table Text Block] |
|  | Preliminary |
|  | Acquisition Date |
|  | Fair Values |
|  | (as adjusted) |
Cash |  | $ | 3,590 |
Accounts receivable |  |  | 21,088 |
Inventories |  |  | 42,271 |
Other current assets |  |  | 4,144 |
Property, plant and equipment |  |  | 9,357 |
Intangible assets |  |  | 189,700 |
Other assets |  |  | 3,496 |
Total identifiable assets |  |  | 273,646 |
Accounts payable |  |  | 9,585 |
Accrued expenses |  |  | 6,670 |
Other current liabilities |  |  | 5,104 |
Noncurrent liabilities |  |  | 30,522 |
Total liabilities assumed |  |  | 51,881 |
Net identifiable assets acquired |  |  | 221,765 |
Goodwill |  |  | 182,905 |
Net assets acquired |  | $ | 404,670 |
Cash paid |  |  | 324,071 |
Fair value of contingent consideration |  |  | 3,300 |
Fair value of noncontrolling interest |  |  | 72,354 |
Fair value of seller note |  |  | 4,945 |
Fair value of consideration transferred |  |  | 404,670 |
Deferred consideration |  |  | (80,599 | )
Total consideration paid |  | $ | 324,071 |
Business Combination, Pro Forma Information [Table Text Block] |
|  | Three Months Ended |
|  | March 31, |
|  | 2025 |  |  | 2024 |
Revenue, net |  | $ | 152,238 |  |  | $ | 158,805 |
Net earnings |  |  | 18,322 |  |  |  | 18,022 |
Less: Net earnings attributable to non-controlling interest |  |  | 448 |  |  |  | 1,085 |
Net earnings attributable to Bel Fuse shareholders |  |  | 17,874 |  |  |  | 16,937 |
Earnings per Class A common share - basic and diluted |  |  | 1.36 |  |  |  | 1.27 |
Earnings per Class B common share - basic and diluted |  |  | 1.43 |  |  |  | 1.34 |

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