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v3.26.1

Note 8 - Pension and Other Postretirement Benefits | 6 Months Ended
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Jul. 04, 2026
Notes to Financial Statements |
Defined Benefit Plan [Text Block] | Note 8 – Pension and Other Postretirement Benefits Employees of VPG participate in various defined benefit pension and other postretirement benefit ("OPEB") plans. The following table sets forth the components of the net periodic benefit cost for the Company's defined benefit pension and OPEB plans (in thousands):
|  | Fiscal Quarter Ended |  |  | Fiscal Quarter Ended |
|  | July 4, 2026 |  |  | June 28, 2025 |
|  | Pension |  |  | OPEB |  |  | Pension |  |  | OPEB |
|  | Plans |  |  | Plans |  |  | Plans |  |  | Plans |
Net service cost |  | $ | 61 |  |  | $ | 3 |  |  | $ | 66 |  |  | $ | 3 |
Interest cost |  |  | 210 |  |  |  | 26 |  |  |  | 205 |  |  |  | 28 |
Expected return on plan assets |  |  | (171 | ) |  |  | — |  |  |  | (174 | ) |  |  | — |
Amortization of actuarial losses (gains) |  |  | — |  |  |  | (9 | ) |  |  | 2 |  |  |  | (8 | )
Net periodic benefit cost |  | $ | 100 |  |  | $ | 20 |  |  | $ | 99 |  |  | $ | 23 |
|  | Six Fiscal Months Ended |  |  | Six Fiscal Months Ended |
|  | July 4, 2026 |  |  | June 28, 2025 |
|  | Pension |  |  | OPEB |  |  | Pension |  |  | OPEB |
|  | Plans |  |  | Plans |  |  | Plans |  |  | Plans |
Net service cost |  | $ | 122 |  |  | $ | 6 |  |  | $ | 129 |  |  | $ | 7 |
Interest cost |  |  | 421 |  |  |  | 51 |  |  |  | 406 |  |  |  | 57 |
Expected return on plan assets |  |  | (342 | ) |  |  | — |  |  |  | (343 | ) |  |  | — |
Amortization of actuarial losses (gains) |  |  | 1 |  |  |  | (19 | ) |  |  | 5 |  |  |  | (16 | )
Net periodic benefit cost |  | $ | 202 |  |  | $ | 38 |  |  | $ | 197 |  |  | $ | 48 |

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