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Note 11 - Earnings Per Share | 6 Months Ended
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Jul. 04, 2026
Notes to Financial Statements |
Earnings Per Share [Text Block] | Note 11 – Earnings Per Share Basic earnings per share are computed using the weighted average number of common shares outstanding during the periods presented. Diluted earnings per share is computed using the weighted average number of common shares outstanding, adjusted to include the potentially dilutive effect of restricted stock units (see Note 9), and other potentially dilutive securities. The following table sets forth the computation of basic and diluted earnings per share attributable to VPG stockholders (in thousands, except earnings per share):
|  | Fiscal Quarter Ended |  |  | Six Fiscal Months Ended |
|  | July 4, 2026 |  |  | June 28, 2025 |  |  | July 4, 2026 |  |  | June 28, 2025 |
Numerator: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Numerator for basic earnings per share: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Net earnings (loss) attributable to VPG stockholders |  | $ | (1,720 | ) |  | $ | 248 |  |  | $ | (2,039 | ) |  | $ | (694 | )
Denominator: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Denominator for basic earnings per share: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Weighted average shares |  |  | 13,310 |  |  |  | 13,263 |  |  |  | 13,282 |  |  |  | 13,259 |
Effect of dilutive securities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Restricted stock units |  |  | — |  |  |  | 46 |  |  |  | — |  |  |  | — |
Dilutive potential common shares |  |  | — |  |  |  | 46 |  |  |  | — |  |  |  | — |
Denominator for diluted earnings per share: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Adjusted weighted average shares |  |  | 13,310 |  |  |  | 13,309 |  |  |  | 13,282 |  |  |  | 13,259 |
Basic earnings (loss) per share attributable to VPG stockholders |  | $ | (0.13 | ) |  | $ | 0.02 |  |  | $ | (0.15 | ) |  | $ | (0.05 | )
Diluted earnings (loss) per share attributable to VPG stockholders |  | $ | (0.13 | ) |  | $ | 0.02 |  |  | $ | (0.15 | ) |  | $ | (0.05 | )
The Company’s potentially dilutive securities were excluded from the calculation of diluted loss per share for the quarter and six fiscal months ended July 4, 2026, as their inclusion would have had an anti-dilutive effect. The number of restricted stock units that had a potentially dilutive impact was 111 and 97 for the quarter and six fiscal months ended July 4, 2026, respectively, compared to 67 for the six fiscal months ended June 28, 2025.

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