XML 38 R27.htm IDEA: XBRL DOCUMENT
v3.24.1.u1

Revenue (Tables) | 3 Months Ended
--- | ---
Mar. 31, 2024
Revenue from Contract with Customer [Abstract] |
Schedule of Revenues by Major Product Line | The following table summarizes the Company’s sales by major product and service line for the periods presented:
|  | Three Months Ended March 31, |  |
|  | 2024 |  | 2023 |  |  |  |
Rail Products |  | $ | 53,038 |  |  | $ | 40,228 |  |  |  |  |
Global Friction Management |  | 14,022 |  |  | 15,820 |  |  |  |  |
Technology Services and Solutions |  | 15,563 |  |  | 8,336 |  |  |  |  |
Rail, Technologies, and Services |  | 82,623 |  |  | 64,384 |  |  |  |  |
Precast Concrete Products |  | 21,091 |  |  | 24,288 |  |  |  |  |
Steel Products |  | 20,606 |  |  | 26,816 |  |  |  |  |
Infrastructure Solutions |  | 41,697 |  |  | 51,104 |  |  |  |  |
Total net sales |  | $ | 124,320 |  |  | $ | 115,488 |  |  |  |  |
Schedule of Disaggregation of Revenue | Net sales by the timing of the transfer of goods and services was as follows for the periods presented:
|  | Three Months Ended March 31, 2024
|  | Rail, Technologies, and Services |  | Infrastructure Solutions |  |  |  | Total
Point in time |  | $ | 65,539 |  |  | $ | 29,657 |  |  |  |  | $ | 95,196 |
Over time |  | 17,084 |  |  | 12,040 |  |  |  |  | 29,124 |
Total net sales |  | $ | 82,623 |  |  | $ | 41,697 |  |  |  |  | $ | 124,320 |
|  | Three Months Ended March 31, 2023
|  | Rail, Technologies, and Services |  | Infrastructure Solutions |  |  |  | Total
Point in time |  | $ | 53,834 |  |  | $ | 29,128 |  |  |  |  | $ | 82,962 |
Over time |  | 10,550 |  |  | 21,976 |  |  |  |  | 32,526 |
Total net sales |  | $ | 64,384 |  |  | $ | 51,104 |  |  |  |  | $ | 115,488 |
Revenue recognized over time was as follows for the periods presented:
|  | Three Months Ended March 31, |  | Percentage of Total Net Sales Three Months Ended March 31,
|  | 2024 |  | 2023 |  | 2024 |  | 2023
Over time input method |  | $ | 13,143 |  |  | $ | 16,211 |  |  | 10.6 | % |  | 14.0 | %
Over time output method |  | 15,981 |  |  | 16,315 |  |  | 12.9 |  |  | 14.1 |
Total over time sales |  | $ | 29,124 |  |  | $ | 32,526 |  |  | 23.4 | % |  | 28.2 | %
Schedule of Contract with Customer, Contract Asset, Contract Liability | The following table sets forth the Company’s contract assets:
|  | Contract Assets
Balance as of December 31, 2023 |  | $ | 29,489 |
Net additions to contract assets |  | 4,212 |
Transfers from contract asset balance to accounts receivable |  | (9,560) |
Balance as of March 31, 2024 |  | $ | 24,141 |
The following table sets forth the Company’s contract liabilities:
|  | Contract Liabilities
Balance as of December 31, 2023 |  | $ | 2,189 |
Revenue recognized from contract liabilities |  | (1,467) |
Increase in billings in excess of cost, excluding revenue recognized |  | 1,850 |
Other adjustments |  | 317 |
Balance as of March 31, 2024 |  | $ | 2,889 |

X
- Definition Tabular disclosure summarizing sales by major product line. + References No definition available. + Details
Name: | fstr_ScheduleOfRevenuesByMajorProductLineTableTextBlock
Namespace Prefix: | fstr_
Data Type: | dtr-types1:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of receivable, contract asset, and contract liability from contract with customer. Includes, but is not limited to, change in contract asset and contract liability. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 10 -Publisher FASB -URI https://asc.fasb.org//1943274/2147479806/606-10-50-10 + Details
Name: | us-gaap_ContractWithCustomerAssetAndLiabilityTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of disaggregation of revenue into categories depicting how nature, amount, timing, and uncertainty of revenue and cash flows are affected by economic factor. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 5 -Publisher FASB -URI https://asc.fasb.org//1943274/2147479806/606-10-50-5 + Details
Name: | us-gaap_DisaggregationOfRevenueTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_RevenueFromContractWithCustomerAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration