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Note 10 - Accumulated Other Comprehensive Loss | 9 Months Ended
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Sep. 30, 2024
Notes to Financial Statements |
Comprehensive Income (Loss) Note [Text Block] |
10. | Accumulated Other Comprehensive Loss
The following tables summarize changes in the components of Accumulated other comprehensive loss (in thousands). All amounts are net of income tax:
|  | Pension Liability Adjustment |  |  | Unrealized Loss on Foreign Currency Forward Contracts Designated as Cash Flow Hedges |  |  | Unrealized Gain (Loss) on Interest Rate Swaps Designated as Cash Flow Hedges |  |  | Total |
Balances, December 31, 2023 |  | $ | (1,193 | ) |  | $ | (13 | ) |  | $ | 246 |  |  | $ | (960 | )
Other comprehensive income (loss) before reclassifications |  |  | 57 |  |  |  | 11 |  |  |  | (60 | ) |  |  | 8 |
Amounts reclassified from Accumulated other comprehensive loss |  |  | 10 |  |  |  | 2 |  |  |  | (216 | ) |  |  | (204 | )
Net current period other comprehensive income (loss) |  |  | 67 |  |  |  | 13 |  |  |  | (276 | ) |  |  | (196 | )
Balances, September 30, 2024 |  | $ | (1,126 | ) |  | $ | - |  |  | $ | (30 | ) |  | $ | (1,156 | )
|  | Pension Liability Adjustment |  |  | Unrealized Gain (Loss) on Foreign Currency Forward Contracts Designated as Cash Flow Hedges |  |  | Unrealized Gain on Interest Rate Swaps Designated as Cash Flow Hedges |  |  | Total |
Balances, December 31, 2022 |  | $ | (1,532 | ) |  | $ | 94 |  |  | $ | 649 |  |  | $ | (789 | )
Other comprehensive income (loss) before reclassifications |  |  | 78 |  |  |  | (115 | ) |  |  | 266 |  |  |  | 229 |
Amounts reclassified from Accumulated other comprehensive loss |  |  | 10 |  |  |  | 17 |  |  |  | (418 | ) |  |  | (391 | )
Net current period other comprehensive income (loss) |  |  | 88 |  |  |  | (98 | ) |  |  | (152 | ) |  |  | (162 | )
Balances, September 30, 2023 |  | $ | (1,444 | ) |  | $ | (4 | ) |  | $ | 497 |  |  | $ | (951 | )
The following table provides additional detail about Accumulated other comprehensive loss components that were reclassified to the Condensed Consolidated Statements of Operations (in thousands):
|  | Amount reclassified from |  | Affected line item in
|  | Accumulated Other Comprehensive Loss |  | the Condensed
|  | Three Months Ended |  |  | Nine Months Ended |  | Consolidated
Details about Accumulated Other |  | September 30, |  |  | September 30, |  | Statements of
Comprehensive Loss Components |  | 2024 |  |  | 2023 |  |  | 2024 |  |  | 2023 |  | Operations
Pension liability adjustment: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Net periodic pension cost: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Service cost |  | $ | (4 | ) |  | $ | (4 | ) |  | $ | (10 | ) |  | $ | (10 | ) | Cost of sales
|  |  | (4 | ) |  |  | (4 | ) |  |  | (10 | ) |  |  | (10 | ) | Net of tax
Unrealized gain (loss) on foreign currency forward contracts: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Gain (loss) on cash flow hedges |  |  | - |  |  |  | 10 |  |  |  | (3 | ) |  |  | 87 |  | Net sales
Loss on cash flow hedges |  |  | - |  |  |  | (22 | ) |  |  | - |  |  |  | (109 | ) | Property and equipment
Associated income tax benefit |  |  | - |  |  |  | 3 |  |  |  | 1 |  |  |  | 5 |  | Income tax expense
|  |  | - |  |  |  | (9 | ) |  |  | (2 | ) |  |  | (17 | ) | Net of tax
Unrealized gain on interest rate swaps: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Gain on cash flow hedges |  |  | 88 |  |  |  | 201 |  |  |  | 285 |  |  |  | 553 |  | Interest expense
Associated income tax expense |  |  | (21 | ) |  |  | (49 | ) |  |  | (69 | ) |  |  | (135 | ) | Income tax expense
|  |  | 67 |  |  |  | 152 |  |  |  | 216 |  |  |  | 418 |  | Net of tax
Total reclassifications for the period |  | $ | 63 |  |  | $ | 139 |  |  | $ | 204 |  |  | $ | 391 |  |

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- Definition The entire disclosure for comprehensive income, which includes, but is not limited to, 1) the amount of income tax expense or benefit allocated to each component of other comprehensive income, including reclassification adjustments, 2) the reclassification adjustments for each classification of other comprehensive income and 3) the ending accumulated balances for each component of comprehensive income. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 944 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-04(19)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147477250/944-220-S99-1 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 220 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03(21)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147483621/220-10-S99-2 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 942 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-04(23)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147478524/942-220-S99-1 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 220 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org/220/tableOfContent + Details
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