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Note 3 - Acquisition (Tables)

9 Months Ended

Sep. 30, 2025

Notes Tables

Business Combination [Table Text Block]

		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 (1)			34,331
Total liabilities assumed			55,690
Net identifiable assets acquired			217,956
Goodwill (1)			186,714
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				Nine Months Ended
		September 30,				September 30,
		2024				2024
Revenue, net		$	153,741			$	475,227
Net earnings			10,589				49,947
Less: Net earnings attributable to non-controlling interest			1,158				3,405
Net earnings attributable to Bel Fuse shareholders		$	9,431			$	46,542
Earnings per Class A common share - basic and diluted		$	0.72			$	3.52
Earnings per Class B common share - basic and diluted		$	0.76			$	3.71

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