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SEGMENT INFORMATION
 9 Months Ended
Sep. 30, 2025
Segment Reporting [Abstract]  
SEGMENT INFORMATION
NOTE 7 - SEGMENT INFORMATION
 
  a.
Segment Activities Disclosure:
 
TAT operates under four segments: (i) OEM of heat transfer solutions and aviation accessories mainly through its Kiryat Gat facility; (ii) MRO services for heat transfer components and OEM of heat transfer solutions through its Limco subsidiary; (iii) MRO services for aviation components (mainly APU and LG) through its Piedmont subsidiary; and (iv) Overhaul and coating of jet engine components through its Turbochrome subsidiary.
 
  ◾
OEM of heat transfer solutions and aviation accessories primarily include the design, development and manufacture of (i) broad range of heat transfer solutions, such as pre-coolers heat exchangers and oil/fuel hydraulic heat exchangers, used in mechanical and electronic systems on board of commercial, military and business aircraft; (ii) environmental control and power electronics cooling systems installed on board aircraft in and ground applications; and (iii) a variety of other mechanical aircraft accessories and systems such as pumps, valves, and turbine power units.
 
  ◾
MRO services for heat transfer components and OEM of heat transfer solutions primarily include the MRO of heat transfer components and to a lesser extent, the manufacturing of certain heat transfer solutions. TAT’s Limco subsidiary operates an FAA-certified repair station, which provides heat transfer MRO services for airlines, air cargo carriers, maintenance service centers and the military.
 
  ◾
MRO services for aviation components include the MRO of APUs, landing gears and other aircraft components, as well as APU lease activity. TAT’s Piedmont subsidiary operates an FAA-certified repair station, which provides aircraft component MRO services for airlines, air cargo carriers, maintenance service centers and the military.
 
  ◾
TAT’s activities in the area of overhaul and coating of jet engine components includes the overhaul and coating of jet engine components, including turbine vanes and blades, fan blades, variable inlet guide vanes and afterburner flaps.
 
The Group’s chief operating decision-maker ("CODM") is the CEO of the Company. The CODM evaluates segment performance and allocates the Company’s resources, the CODM uses segment measures of revenue, gross profit, operating income and total assets. The CODM reviews budget-to-actual variances of both profit measures on a monthly basis when making decisions about allocation of the Company’s resources to the segments.
 
  b.
Segments statement operations disclosure:
 
The following financial information is the information that CODM uses for analyzing the segment results. The following financial information is a summary of the operating income of each operational segment:
 
   
Nine Months Ended September 30, 2025
  
   
OEM of Heat Transfer Solutions and Aviation Accessories
    
MRO Services for heat transfer components and OEM of heat transfer solutions
    
MRO services for Aviation Components and Lease
    
 
Overhaul and coating of jet engine components
    
Elimination of inter-Company sales
    
Consolidated
  
                                     
Revenues - external
  
$
30,091
    
$
33,371
    
$
61,274
    
$
6,745
    
$
-
    
$
131,481
  
Revenues - internal
    
497
      
1,506
      
-
      
-
      
(2,003
)
    
-
  
                                                 
Cost of revenues
    
21,269
      
25,466
      
50,891
      
3,591
      
(2,116
)
    
99,101
  
Gross profit
    
9,319
      
9,411
      
10,383
      
3,154
      
113
      
32,380
  
                                                 
Research and development
    
391
      
494
      
-
      
2
      
-
      
887
  
Selling and marketing
    
1,249
      
1,716
      
2,722
      
419
      
-
      
6,106
  
General and administrative
    
4,106
      
2,594
      
4,337
      
485
      
-
      
11,522
  
Operating income
    
3,573
      
4,607
      
3,324
      
2,248
      
113
      
13,865
  
                                                 
Financial expenses, net
                                            
1,128
  
Income before taxes
                                          
$
12,737
  

 

   
Nine Months Ended September 30, 2024
  
   
OEM of Heat Transfer Solutions and Aviation Accessories
    
MRO Services for heat transfer components and OEM of heat transfer solutions
    
MRO services for Aviation Components and Lease
    
 
Overhaul and coating of jet engine components
    
Elimination of inter-Company sales
    
Consolidated
  
                                     
Revenues - external
  
$
27,519
    
$
30,239
    
$
47,808
    
$
5,506
    
$
-
    
$
111,072
  
Revenues - internal
    
782
      
1,709
      
-
      
-
      
(2,491
)
    
-
  
                                                 
Cost of revenues
    
18,400
      
26,884
      
41,736
      
3,127
      
(2,606
)
    
87,541
  
Gross profit
    
9,901
      
5,064
      
6,072
      
2,379
      
115
      
23,531
  
                                                 
Research and development
    
288
      
239
      
383
      
36
      
-
      
946
  
Selling and marketing
    
1,685
      
1,489
      
2,170
      
303
      
-
      
5,647
  
General and administrative
    
2,638
      
2,306
      
3,647
      
349
      
-
      
8,940
  
Other segment income
    
-
      
(2
)
    
(388
)
    
-
      
-
      
(390
)
Operating income
    
5,290
      
1,032
      
260
      
1,691
      
115
      
8,388
  
                                                 
Financial expenses, net
                                            
1,491
  
Income before taxes
                                          
$
6,897
  
 
The following financial information is the information that CODM uses for analyzing the segment results. The following financial information is a summary of the operating income of each operational segment:
 
   
Three Months Ended September 30, 2025
  
   
OEM of Heat Transfer Solutions and Aviation Accessories
    
MRO Services for heat transfer components and OEM of heat transfer solutions
    
MRO services for Aviation Components and Lease
    
 
Overhaul and coating of jet engine components
    
Elimination of inter-Company sales
    
Consolidated
  
                                     
Revenues - external
  
$
10,397
    
$
10,550
    
$
22,980
    
$
2,308
    
$
-
    
$
46,235
  
Revenues - internal
    
160
      
608
      
-
      
-
      
(768
)
    
-
  
                                                 
Cost of revenues
    
7,382
      
8,504
      
18,146
      
1,400
      
(798
)
    
34,634
  
Gross profit
    
3,175
      
2,654
      
4,834
      
908
      
30
      
11,601
  
                                                 
Research and development
    
73
      
180
      
-
      
70
      
-
      
323
  
Selling and marketing
    
345
      
580
      
925
      
143
      
-
      
1,993
  
General and administrative
    
1,626
      
856
      
1,378
      
165
      
-
      
4,025
  
Operating income
    
1,131
      
1,038
      
2,531
      
530
      
30
      
5,260
  
                                                 
Financial income, net
                                            
30
  
Income before taxes
                                          
$
5,290
  

 

   
Three Months Ended September 30, 2024
  
   
OEM of Heat Transfer Solutions and Aviation Accessories
    
MRO Services for heat transfer components and OEM of heat transfer solutions
    
MRO services for Aviation Components and Lease
    
 
Overhaul and coating of jet engine components
    
Elimination of inter-Company sales
    
Consolidated
  
                                                 
Revenues - external
  
$
9,138
    
$
10,779
    
$
18,645
    
$
1,897
    
$
-
    
$
40,459
  
Revenues - internal
    
275
      
210
      
-
      
-
      
(485
)
    
-
  
                                                 
Cost of revenues
    
6,125
      
9,252
      
16,341
      
733
      
(473
)
    
31,978
  
Gross profit
    
3,288
      
1,737
      
2,304
      
1,164
      
(12
)
    
8,481
  
                                                 
Research and development
    
82
      
83
      
156
      
5
      
-
      
326
  
Selling and marketing
    
561
      
525
      
793
      
115
      
-
      
1,994
  
General and administrative
    
633
      
633
      
1,359
      
90
      
-
      
2,715
  
Operating income
    
2,012
      
496
      
(4
)
    
954
      
(12
)
    
3,446
  
                                                 
Financial expenses, net
                                            
735
  
Income before taxes
                                          
$
2,711
  

 

  c.
The following financial information identifies the assets, depreciation and amortization, and capital expenditures to segments:
 
   
Nine Months Ended September 30, 2025
  
   
OEM of Heat Transfer Solutions and Aviation Accessories
    
MRO Services for heat transfer components and OEM of heat transfer solutions
    
MRO services for Aviation Components and Lease
    
Overhaul and coating of jet engine components
    
Amounts not allocated to segments
    
Consolidated
  
                                     
Total assets
  
$
76,199
    
$
45,533
    
$
93,496
    
$
10,302
    
$
(1,395
)
  
$
224,135
  
Depreciation and amortization
    
648
      
822
      
2,147
      
265
      
(120
)
    
3,762
  
Expenditure for segment assets
    
2,154
      
571
      
5,990
      
195
      
-
      
8,910
  
 
   
Year Ended December 31, 2024
  
   
OEM of Heat Transfer Solutions and Aviation Accessories
    
MRO Services for heat transfer components and OEM of heat transfer solutions
    
MRO services for Aviation Components and Lease
    
Overhaul and coating of jet engine components
    
Amounts not allocated to segments
    
Consolidated
  
                                     
Total assets
  
$
33,726
    
$
40,698
    
$
80,014
    
$
10,182
    
$
(1,258
)
  
$
163,362
  
Depreciation and amortization
    
642
      
1,040
      
3,412
      
388
      
(27
)
    
5,455
  
Expenditure for segment assets
    
1,972
      
1,124
      
1,347
      
683
      
-
      
5,126