XML 63 R48.htm IDEA: XBRL DOCUMENT v3.24.0.1

Note 19 - Post-retirement Benefits (Tables)

12 Months Ended

Dec. 31, 2023

Notes Tables

Defined Benefit Plan, Assumptions [Table Text Block]

		December 31,
		2023				2022				2021
Discount rate			4.5	%			4.7	%			1.8	%
Expected return on plan assets			5.8	%			5.6	%			3.2	%
Expected rate of salary increases			0.1	%			0.1	%			0.1	%

Schedule of Net Benefit Costs [Table Text Block]

		Year Ended December 31,
		2023				2022				2021
Current service cost		$	(350	)		$	(357	)		$	(439	)
Interest cost			(6,177	)			(4,307	)			(3,407	)
Expected return on plan assets			6,977				6,796				5,499
Amortization of prior service credit			249				249				249
Reclassified net remeasurement (loss) gains			453				-				244
Amounts included in consolidated statements of operations		$	1,152			$	2,381			$	2,146
Actuarial gain (loss) on defined benefit plans		$	(4,529	)		$	7,440			$	22,345
Amortization of prior service credit			(249	)			(249	)			(249	)
Reclassified net remeasurement (loss) gains			(453	)			-				(244	)
Other comprehensive income (loss)		$	(5,231	)		$	7,191			$	21,852
Total comprehensive income (loss)		$	(4,079	)		$	9,572			$	23,998

Schedule of Actuarial Gain (Loss) [Table Text Block]

		Year Ended December 31,
		2023				2022				2021
Actuarial (loss) gain on assets		$	2,319			$	(74,332	)		$	11,378
Actuarial gain (loss) on liabilities			(6,848	)			81,772				10,967
Actuarial gain (loss) on defined benefit plans		$	(4,529	)		$	7,440			$	22,345

Schedule of Expected Benefit Payments [Table Text Block]

Years ending December 31:
2024		$	5,598
2025		$	5,741
2026		$	5,970
2027		$	6,262
2028		$	6,471
Thereafter to December 31, 2033		$	18,006

Schedule of Amounts Recognized in Balance Sheet [Table Text Block]

		December 31,
		2023				2022
Present value of defined benefit obligations		$	(148,167	)		$	(135,182	)
Fair value of plan assets			137,725				123,840
Deficit recognized under non-current liabilities		$	(10,442	)		$	(11,342	)

Schedule of Changes in Projected Benefit Obligations [Table Text Block]

		December 31,
		2023				2022
Opening balance		$	(135,182	)		$	(241,808	)
Current service cost			(350	)			(357	)
Interest cost			(6,177	)			(4,307	)
Actuarial gain			(6,848	)			81,772
Exchange differences			(6,905	)			23,823
Benefits paid			7,295				5,695
Ending balance		$	(148,167	)		$	(135,182	)

Schedule of Changes in Fair Value of Plan Assets [Table Text Block]

		December 31,
		2023				2022
Opening balance		$	123,840			$	212,688
Actual return on plan assets			9,296				(67,536	)
Exchange differences			6,344				(20,776	)
Contributions from the sponsoring companies			5,540				5,159
Benefits paid			(7,295	)			(5,695	)
Ending balance		$	137,725			$	123,840

Schedule of Defined Benefit Plan Actual Return on Plan Assets [Table Text Block]

		December 31,
		2023				2022				2021
Expected return on plan assets		$	6,977			$	6,796			$	5,499
Actuarial (loss) gain on plan assets			2,319				(74,332	)			11,378
Actual return on plan assets		$	9,296			$	(67,536	)		$	16,877

Defined Benefit Plan, Plan with Accumulated Benefit Obligation in Excess of Plan Assets [Table Text Block]

		December 31,
		2023				2022
Accumulated benefit obligation		$	147,129			$	134,102
Fair value of plan assets		$	137,725			$	123,840

Defined Benefit Plan, Plan Assets, Category [Table Text Block]

		December 31, 2023								December 31, 2022
		Expected rate				Fair value of				Expected rate				Fair value of
		of return %				asset				of return %				asset
Mutual funds
DGFs			7.7			$	64,023				7.5			$	55,633
LDI funds			4.2				47,283				4.0				45,170
Bond funds			4.4				24,835				4.5				21,899
Equities			3.7				185				1.8				188
Other assets			4.0				1,399				2.2				950
Total						$	137,725							$	123,840

Schedule of Allocation of Plan Assets [Table Text Block]

		December 31, 2023
		Level 1				Level 2				Level 3				Total
Mutual funds:
DGFs		$	64,023			$	-			$	-			$	64,023
LDI funds			47,283				-				-				47,283
Bond funds			24,835				-				-				24,835
Equities			185				-				-				185
Other assets			785				277				337				1,399
Total		$	137,111			$	277			$	337			$	137,725

		December 31, 2022
		Level 1				Level 2				Level 3				Total
Mutual funds:
DGFs		$	55,633			$	-			$	-			$	55,633
LDI funds			45,170				-				-				45,170
Bond funds			21,899				-				-				21,899
Equities			188				-				-				188
Other assets			172				395				383				950
Total		$	123,062			$	395			$	383			$	123,840

Schedule of Effect of Significant Unobservable Inputs, Changes in Plan Assets [Table Text Block]

		December 31,
		2023				2022
Opening balance		$	383			$	360
Actual return on plan assets			10				6
Exchange differences			(88	)			(6	)
Contributions from the sponsoring companies			32				23
Ending balance		$	337			$	383

X

- Definition

Tabular disclosure of defined benefit plan asset investment. Includes, but is not limited to, fair value of category of plan asset and its level within fair value hierarchy.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 715
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (d)(ii)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480506/715-20-50-1

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 715
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (d)(iv)(01)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480506/715-20-50-1

+ Details

Name:	us-gaap_DefinedBenefitPlanPlanAssetsCategoryTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of benefit obligation and plan assets of defined benefit plan with accumulated benefit obligation in excess of plan assets.

+ References

Reference 1: http://www.xbrl.org/2003/role/exampleRef
-Topic 715
-SubTopic 20
-Name Accounting Standards Codification
-Section 55
-Paragraph 17
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480482/715-20-55-17

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 715
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480506/715-20-50-3

Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 715
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480506/715-20-50-3

+ Details

Name:	us-gaap_ScheduleOfAccumulatedBenefitObligationsInExcessOfFairValueOfPlanAssetsTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the major categories of plan assets of pension plans and/or other employee benefit plans. This information may include, but is not limited to, the target allocation of plan assets, the fair value of each major category of plan assets, and the level within the fair value hierarchy in which the fair value measurements fall.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 715
-SubTopic 20
-Subparagraph (d)(5)
-Name Accounting Standards Codification
-Paragraph 1
-Section 50
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480506/715-20-50-1

+ Details

Name:	us-gaap_ScheduleOfAllocationOfPlanAssetsTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the amounts that are recognized in the balance sheet (or statement of financial position) for pension plans and/or other employee benefit plans, showing separately the assets and current and noncurrent liabilities (if applicable) recognized.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 715
-SubTopic 20
-Section 50
-Paragraph 1
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480506/715-20-50-1

+ Details

Name:	us-gaap_ScheduleOfAmountsRecognizedInBalanceSheetTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of assumption used to determine benefit obligation and net periodic benefit cost of defined benefit plan. Includes, but is not limited to, discount rate, rate of compensation increase, expected long-term rate of return on plan assets and interest crediting rate.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 715
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (k)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480506/715-20-50-1

+ Details

Name:	us-gaap_ScheduleOfAssumptionsUsedTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the reconciliation of beginning and ending balances of the fair value of plan assets of pension plans and/or other employee benefit plans showing separately, if applicable, the effects during the period attributable to each of the following: actual return on plan assets, foreign currency exchange rate changes, contributions by the employer, contributions by plan participants, benefits paid, business combinations, divestitures, and settlements.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 715
-SubTopic 20
-Subparagraph (b)
-Name Accounting Standards Codification
-Paragraph 1
-Section 50
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480506/715-20-50-1

+ Details

Name:	us-gaap_ScheduleOfChangesInFairValueOfPlanAssetsTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the change in the benefit obligation of pension plans and/or other employee benefit plans from the beginning to the end of the period, showing separately, if applicable, the effects of the following: service cost, interest cost, contributions by plan participants, actuarial gains and losses, foreign currency exchange rate changes, benefits paid, plan amendments, business combinations, divestitures, curtailments, settlements, and special and contractual termination benefits.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 715
-SubTopic 20
-Subparagraph (a)
-Name Accounting Standards Codification
-Paragraph 1
-Section 50
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480506/715-20-50-1

+ Details

Name:	us-gaap_ScheduleOfChangesInProjectedBenefitObligationsTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the effect of fair value measurements using significant unobservable inputs (Level 3) on changes in plan assets of pension plans and/or other employee benefit plans for the period.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 715
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (d)(iv)(02)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480506/715-20-50-1

+ Details

Name:	us-gaap_ScheduleOfEffectOfSignificantUnobservableInputsChangesInPlanAssetsTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of benefits expected to be paid by pension plans and/or other employee benefit plans in each of the next five fiscal years and in the aggregate for the five fiscal years thereafter.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 715
-SubTopic 20
-Subparagraph (f)
-Name Accounting Standards Codification
-Paragraph 1
-Section 50
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480506/715-20-50-1

+ Details

Name:	us-gaap_ScheduleOfExpectedBenefitPaymentsTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the components of net benefit costs for pension plans and/or other employee benefit plans including service cost, interest cost, expected return on plan assets, gain (loss), prior service cost or credit, transition asset or obligation, and gain (loss) recognized due to settlements or curtailments.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 715
-SubTopic 20
-Subparagraph (h)
-Name Accounting Standards Codification
-Paragraph 1
-Section 50
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480506/715-20-50-1

+ Details

Name:	us-gaap_ScheduleOfNetBenefitCostsTableTextBlock
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

X

- Definition

Tabular disclosure of actuarial gain (loss).

+ References

No definition available.

+ Details

Name:	xpro_ScheduleOfActuarialGainLossTableTextBlock
Namespace Prefix:	xpro_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of actual return on plan assets of defined benefit plan.

+ References

No definition available.

+ Details

Name:	xpro_ScheduleOfDefinedBenefitPlanActualReturnOnPlanAssetsTableTextBlock
Namespace Prefix:	xpro_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration