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Comprehensive Income (Loss)

9 Months Ended

Sep. 30, 2021

Comprehensive Income (Loss)

Comprehensive Income (Loss)

14.  Comprehensive Income (Loss)

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

​

​	​	​	​	​	​	​	​	​	​	​	​	​
​	​	Three Months Ended September 30,					​	Nine Months Ended September 30,
​		2021			2020			2021			2020
​	​	(Dollars in thousands)
Net earnings (loss)	​	$	5,069	​	$	(5,869)	​	$	10,214	​	$	(13,590)
Foreign currency translation adjustments	​		(601)	​		751	​		(568)	​		(217)
Pension liability, net of tax of $64, $49, $193 and $149, respectively	​		183	​		142	​		548	​		424
Total comprehensive income (loss)	​	$	4,651	​	$	(4,976)	​	$	10,194	​	$	(13,383)

​

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

​

​	​	​	​	​	​	​
​		September 30,			December 31,
​	​	2021		​	2020
​	​	(Dollars in thousands)
Foreign currency translation adjustments	​	$	(6,618)	​	$	(6,050)
Pension liability, net of tax	​		(21,407)	​		(21,955)
Total accumulated other comprehensive loss	​	$	(28,025)	​	$	(28,005)

​

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

​

​	​	​	​	​	​	​	​	​	​
​	​	Foreign		​	Defined		​	​	​
​		Currency			Benefit			​	​
​	​	Translation		​	Pension		​	​	​
​	​	Adjustments		​	Items		​	Total
Beginning balance, December 31, 2020	​	$	(6,050)	​	$	(21,955)	​	$	(28,005)
Other comprehensive loss before reclassifications	​		(568)	​		—	​		(568)
Amounts reclassified from accumulated other comprehensive loss	​		—	​		548	​		548
Net current period other comprehensive (loss) income	​		(568)	​		548	​		(20)
Ending balance, September 30, 2021	​	$	(6,618)	​	$	(21,407)	​	$	(28,025)

​

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

​

​	​	​	​	​	​
​	​	Amounts reclassified from		​	​
​	​	accumulated other		​	​
​	​	comprehensive loss for		​	Affected line item in the
​	​	the nine months ended		​	statement where net income is
​		September 30, 2021			presented
Amortization of defined benefit pension items		​
Prior service cost	​	$	(47)	(1)	Other income (expense), net
Actuarial losses	​		788	(1)	Other income (expense), net
Total before tax	​		741	​
Tax benefit	​		(193)	​
Net of tax	​	$	548	​

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

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- 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=123367319&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

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- References

No definition available.

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