XML 37 R26.htm IDEA: XBRL DOCUMENT
v3.25.3

Revenue (Tables) | 9 Months Ended
--- | ---
Sep. 30, 2025
Revenue from Contract with Customer [Abstract] |
Schedule of Sales 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 September 30, |  | Nine Months Ended September 30,
|  | 2025 |  | 2024 |  | 2025 |  | 2024
Rail Products |  | $ | 44,628 |  |  | $ | 47,442 |  |  | $ | 121,517 |  |  | $ | 156,803 |
Global Friction Management |  | 21,313 |  |  | 19,548 |  |  | 57,307 |  |  | 51,008 |
Technology Services and Solutions |  | 11,847 |  |  | 12,508 |  |  | 28,952 |  |  | 39,904 |
Rail, Technologies, and Services |  | 77,788 |  |  | 79,498 |  |  | 207,776 |  |  | 247,715 |
Precast Concrete Products |  | 43,272 |  |  | 42,688 |  |  | 117,650 |  |  | 97,730 |
Steel Products |  | 17,226 |  |  | 15,280 |  |  | 54,210 |  |  | 57,137 |
Infrastructure Solutions |  | 60,498 |  |  | 57,968 |  |  | 171,860 |  |  | 154,867 |
Total net sales |  | $ | 138,286 |  |  | $ | 137,466 |  |  | $ | 379,636 |  |  | $ | 402,582 |
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 September 30, 2025
|  | Rail, Technologies, and Services |  | Infrastructure Solutions |  |  |  | Total
Point in time |  | $ | 65,152 |  |  | $ | 39,621 |  |  |  |  | $ | 104,773 |
Over time |  | 12,636 |  |  | 20,877 |  |  |  |  | 33,513 |
Total net sales |  | $ | 77,788 |  |  | $ | 60,498 |  |  |  |  | $ | 138,286 |
|  | Three Months Ended September 30, 2024
|  | Rail, Technologies, and Services |  | Infrastructure Solutions |  |  |  | Total
Point in time |  | $ | 62,717 |  |  | $ | 33,462 |  |  |  |  | $ | 96,179 |
Over time |  | 16,781 |  |  | 24,506 |  |  |  |  | 41,287 |
Total net sales |  | $ | 79,498 |  |  | $ | 57,968 |  |  |  |  | $ | 137,466 |
|  | Nine Months Ended September 30, 2025
|  | Rail, Technologies, and Services |  | Infrastructure Solutions |  | Total
Point in time |  | $ | 176,250 |  |  | $ | 109,433 |  |  | $ | 285,683 |
Over time |  | 31,526 |  |  | 62,427 |  |  | 93,953 |
Total net sales |  | $ | 207,776 |  |  | $ | 171,860 |  |  | $ | 379,636 |
|  | Nine Months Ended September 30, 2024
|  | Rail, Technologies, and Services |  | Infrastructure Solutions |  | Total
Point in time |  | $ | 198,179 |  |  | $ | 98,246 |  |  | $ | 296,425 |
Over time |  | 49,536 |  |  | 56,621 |  |  | 106,157 |
Total net sales |  | $ | 247,715 |  |  | $ | 154,867 |  |  | $ | 402,582 |
Revenue recognized over time was as follows for the periods presented:
|  | Three Months Ended September 30, |  | Percentage of Total Net Sales Three Months Ended September 30,
|  | 2025 |  | 2024 |  | 2025 |  | 2024
Over time input method |  | $ | 6,168 |  |  | $ | 15,020 |  |  | 4.5 | % |  | 10.9 | %
Over time output method |  | 27,345 |  |  | 26,267 |  |  | 19.8 |  |  | 19.1 |
Total over time sales |  | $ | 33,513 |  |  | $ | 41,287 |  |  | 24.3 | % |  | 30.0 | %
|  | Nine Months Ended September 30, |  | Percentage of Total Net Sales Nine Months Ended September 30,
|  | 2025 |  | 2024 |  | 2025 |  | 2024
Over time input method |  | $ | 20,795 |  |  | $ | 42,259 |  |  | 5.5 | % |  | 10.5 | %
Over time output method |  | 73,158 |  |  | 63,898 |  |  | 19.3 |  |  | 15.9 |
Total over time sales |  | $ | 93,953 |  |  | $ | 106,157 |  |  | 24.8 | % |  | 26.4 | %
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, 2024 |  | $ | 16,720 |
Revenue recognized but not yet billed |  | 2,831 |
Adjustments to contract assets |  | (3,123) |
Transfers from contract asset balance to accounts receivable |  | (8,485) |
Balance as of September 30, 2025 |  | $ | 7,943 |
The following table sets forth the Company’s contract liabilities:
|  | Contract Liabilities
Balance as of December 31, 2024 |  | $ | 1,991 |
Revenue recognized from contract liabilities |  | (1,419) |
Increase in billings in excess of cost, excluding revenue recognized |  | 937 |
Balance as of September 30, 2025 |  | $ | 1,509 |

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