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SEGMENT INFORMATION
 9 Months Ended
Sep. 30, 2024
Segment Reporting [Abstract]  
SEGMENT INFORMATION SEGMENT INFORMATION
The following tables set forth financial and other information by segment for the period indicated:
Three months ended
September 30,		Nine months ended
September 30,
Dollars in thousands2024202320242023
Net Sales
Airlaid Material$138,306 $147,014 $400,419 $458,966 
Composite Fibers113,689 109,715 347,054 368,031 
Spunlace80,443 73,791 242,770 239,934 
Inter-segment sales elimination(337)(599)(1,443)(1,797)
Total$332,101 $329,921 $988,800 $1,065,134 
Operating income (loss)
Airlaid Material$10,343 $11,196 $22,806 $34,836 
Composite Fibers6,292 7,268 20,582 14,293 
Spunlace1,324 (1,053)6,348 (4,390)
Other and unallocated(14,988)(14,758)(41,016)(46,458)
Total$2,971 $2,653 $8,720 $(1,719)
Depreciation and amortization
Airlaid Material$7,656 $7,553 $22,922 $22,876 
Composite Fibers3,810 3,898 11,238 11,760 
Spunlace3,447 3,289 10,147 9,857 
Other and unallocated916 953 2,818 2,901 
Total$15,829 $15,693 $47,125 $47,394 
Capital expenditures
Airlaid Material$3,286 $2,625 $6,948 $7,039 
Composite Fibers2,540 2,579 8,613 8,352 
Spunlace2,198 2,271 4,964 7,481 
Other and unallocated499 296 1,170 2,357 
Total$8,523 $7,771 $21,695 $25,229 
Tons shipped (metric)
Airlaid Material39,069 40,076 115,205 119,149 
Composite Fibers22,862 22,188 73,599 71,972 
Spunlace14,699 14,436 46,727 46,047 
Inter-segment sales elimination(164)(328)(830)(925)
Total76,466 76,372 234,701 236,243 
Segments Results of individual operating segments are presented based on our management accounting practices and management structure. There is no comprehensive, authoritative body of guidance for management accounting equivalent to accounting principles generally accepted in the United States of America; therefore, the financial results of individual segments are not necessarily comparable with similar information for any other company. The management accounting process uses assumptions and allocations to measure performance of the segments. Methodologies are refined from time to time as management accounting practices are enhanced and businesses change. The costs incurred by support areas not directly aligned with the segment are allocated primarily based on an estimated utilization of support area services or are included in “Other and Unallocated” in the table set forth above.
Management evaluates results of operations of the operating segments before certain corporate level costs and the effects of certain gains or losses not considered to be related to the core business operations. Management believes that this is a more meaningful representation of the operating performance of its core businesses, the profitability of the segments and the extent of cash flow generated from these core operations. Such amounts are presented under the caption “Other and Unallocated.” In the evaluation of operating segments results, management does not use any measures of total assets. This presentation is aligned with the management and operating structure of our company. It is also on this basis that the Company’s performance is evaluated internally and by the Company’s Board of Directors.