XML 28 R18.htm IDEA: XBRL DOCUMENT v3.21.2

Comprehensive Income (Loss)

6 Months Ended

Jun. 30, 2021

Comprehensive Income (Loss)

Comprehensive Income (Loss)

14.  Comprehensive Income (Loss)

Comprehensive income (loss) for the three and six months ended June 30, 2021 and 2020, was as follows:

​

​	​	​	​	​	​	​	​	​	​	​	​	​
​	​	Three Months Ended June 30,					​	Six Months Ended June 30,
​		2021			2020			2021			2020
​	​	(Dollars in thousands)
Net earnings (loss)	​	$	3,820	​	$	(8,883)	​	$	5,145	​	$	(7,721)
Foreign currency translation adjustments	​		176	​		1,590	​		33	​		(968)
Pension liability, net of tax of $65, $52, $129, and $100, respectively	​		182	​		144	​		365	​		282
Total comprehensive income (loss)	​	$	4,178	​	$	(7,149)	​	$	5,543	​	$	(8,407)

​

The components of accumulated other comprehensive loss as recorded in the Consolidated Condensed Balance Sheets (Unaudited) were as follows:

​

​	​	​	​	​	​	​
​		June 30,			December 31,
​	​	2021		​	2020
​	​	(Dollars in thousands)
Foreign currency translation adjustments	​	$	(6,017)	​	$	(6,050)
Pension liability, net of tax	​		(21,590)	​		(21,955)
Total accumulated other comprehensive loss	​	$	(27,607)	​	$	(28,005)

​

The following presents a tabular disclosure about changes in accumulated other comprehensive loss during the six months ended June 30, 2021:

​

​	​	​	​	​	​	​	​	​	​
​	​	Foreign		​	Defined		​	​	​
​		Currency			Benefit			​	​
​	​	Translation		​	Pension		​	​	​
​	​	Adjustments		​	Items		​	Total
Beginning balance, December 31, 2020	​	$	(6,050)	​	$	(21,955)	​	$	(28,005)
Other comprehensive income before reclassifications	​		33	​		—	​		33
Amounts reclassified from accumulated other comprehensive loss	​		—	​		365	​		365
Net current period other comprehensive income	​		33	​		365	​		398
Ending balance, June 30, 2021	​	$	(6,017)	​	$	(21,590)	​	$	(27,607)

​

The following presents a tabular disclosure about reclassification adjustments out of accumulated other comprehensive loss during the six months ended June 30, 2021:

​

​	​	​	​	​	​
​	​	Amounts reclassified from		​	​
​	​	accumulated other		​	​
​	​	comprehensive loss for		​	Affected line item in the
​	​	the six months ended		​	statement where net income is
​		June 30, 2021			presented
Amortization of defined benefit pension items		​
Prior service cost	​	$	(31)	(1)	Other income (expense), net
Actuarial losses	​		525	(1)	Other income (expense), net
Total before tax	​		494	​
Tax benefit	​		(129)	​
Net of tax	​	$	365	​

(1) These amounts were included in pension expense. See Note 8 for additional details.

X

- 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://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-URI http://asc.fasb.org/topic&trid=2134417

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section S99
-Paragraph 2
-Subparagraph (SX 210.5-03(21))
-URI http://asc.fasb.org/extlink&oid=120395209&loc=SL114868664-224227

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 942
-SubTopic 220
-Section S99
-Paragraph 1
-Subparagraph (SX 210.9-04(23))
-URI http://asc.fasb.org/extlink&oid=120399700&loc=SL114874048-224260

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 944
-SubTopic 220
-Section S99
-Paragraph 1
-Subparagraph (SX 210.7-04(19))
-URI http://asc.fasb.org/extlink&oid=120400993&loc=SL114874131-224263

+ Details

Name:	us-gaap_ComprehensiveIncomeNoteTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	us-gaap_StatementOfIncomeAndComprehensiveIncomeAbstract
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration