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Note F - Business Segments (Tables) | 3 Months Ended
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Sep. 26, 2025
Notes Tables |
Reconciliation of Revenue from Segments to Consolidated [Table Text Block] |
|  | Manufacturing |  |  | Distribution |  |  | Corporate |  |  | Elimination and adjustments |  |  | Consolidated |
Net sales: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Net sales |  | $ | 74,054 |  |  | $ | 21,778 |  |  | $ | - |  |  | $ | (15,836 | ) |  | $ | 79,996 |
Intra-segment sales |  |  | (2,047 | ) |  |  | (3,162 | ) |  |  | - |  |  |  | 5,209 |  |  |  | - |
Inter-segment sales |  |  | (9,874 | ) |  |  | (753 | ) |  |  | - |  |  |  | 10,627 |  |  |  | - |
Total consolidated net sales |  |  | 62,133 |  |  |  | 17,863 |  |  |  | - |  |  |  | - |  |  |  | 79,996 |
Cost of goods sold: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cost of goods sold |  |  | 55,770 |  |  |  | 17,338 |  |  |  | - |  |  |  | 15,626 |  |  |  | 57,062 |
Intra-segment cost of goods sold |  |  | (2,047 | ) |  |  | (3,162 | ) |  |  | - |  |  |  | (5,209 | ) |  |  | - |
Inter-segment cost of goods sold |  |  | (9,874 | ) |  |  | (753 | ) |  |  | - |  |  |  | (10,627 | ) |  |  | - |
Total consoldiated cost of goods sold |  |  | 43,849 |  |  |  | 13,423 |  |  |  | - |  |  |  | (210 | ) |  |  | 57,062 |
Gross profit |  |  | 18,284 |  |  |  | 4,440 |  |  |  | - |  |  |  | 210 |  |  |  | 22,934 |
Marketing, engineering and administrative expenses |  |  | 10,495 |  |  |  | 3,736 |  |  |  | 6,468 |  |  |  | - |  |  |  | 20,699 |
Operating income (loss) |  |  | 7,789 |  |  |  | 704 |  |  |  | (6,468 | ) |  |  | 210 |  |  |  | 2,235 |
Other income (expense): |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Interest income |  |  | 398 |  |  |  | 129 |  |  |  | 482 |  |  |  | (990 | ) |  |  | 19 |
Interest expense |  |  | (1,756 | ) |  |  | (2 | ) |  |  | (32 | ) |  |  | 990 |  |  |  | (800 | )
Other income (expense) |  |  | (3,320 | ) |  |  | (1,528 | ) |  |  | 3,991 |  |  |  | (26 | ) |  |  | (883 | )
Total consolidated other income (expense) |  |  | (4,678 | ) |  |  | (1,401 | ) |  |  | 4,441 |  |  |  | (26 | ) |  |  | (1,664 | )
Pretax earnings (loss) |  |  | 3,111 |  |  |  | (697 | ) |  |  | (2,027 | ) |  |  | 184 |  |  |  | 571 |
Income tax benefit (expense) |  |  | (761 | ) |  |  | (225 | ) |  |  | 17 |  |  |  | (14 | ) |  |  | (983 | )
Net income (loss) |  |  | 2,350 |  |  |  | (922 | ) |  |  | (2,010 | ) |  |  | 170 |  |  |  | (412 | )
Minority interest |  |  | - |  |  |  | 106 |  |  |  | - |  |  |  | - |  |  |  | 106 |
Net income (loss) attributable to Twin Disc, Incorporated |  | $ | 2,350 |  |  | $ | (1,028 | ) |  | $ | (2,010 | ) |  | $ | 170 |  |  | $ | (518 | )
Total consolidated assets |  | $ | 533,508 |  |  | $ | 66,003 |  |  | $ | (225,825 | ) |  | $ | (10,150 | ) |  | $ | 363,536 |
Depreciation and amortization |  | $ | 3,066 |  |  | $ | 95 |  |  | $ | 303 |  |  | $ | - |  |  | $ | 3,464 |
Expenditures for segment assets |  |  | 2,288 |  |  |  | 370 |  |  |  | 772 |  |  |  | - |  |  |  | 3,430 |
|  | Manufacturing |  |  | Distribution |  |  | Corporate |  |  | Elimination and adjustments |  |  | Consolidated |
Net sales: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Net sales |  | $ | 63,318 |  |  | $ | 29,583 |  |  | $ | - |  |  | $ | (20,004 | ) |  | $ | 72,897 |
Intra-segment sales |  |  | (858 | ) |  |  | (5,117 | ) |  |  | - |  |  |  | 5,975 |  |  |  | - |
Inter-segment sales |  |  | (12,695 | ) |  |  | (1,334 | ) |  |  | - |  |  |  | 14,029 |  |  |  | - |
Total consolidated net sales |  |  | 49,765 |  |  |  | 23,132 |  |  |  | - |  |  |  | - |  |  |  | 72,897 |
Cost of goods sold: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cost of goods sold |  |  | 50,038 |  |  |  | 22,902 |  |  |  | - |  |  | $ | 19,365 |  |  |  | 53,575 |
Intra-segment cost of goods sold |  |  | (858 | ) |  |  | (5,117 | ) |  |  | - |  |  |  | (5,975 | ) |  |  | - |
Inter-segment cost of goods sold |  |  | (12,695 | ) |  |  | (1,334 | ) |  |  | - |  |  |  | (14,029 | ) |  |  | - |
Total consoldiated cost of goods sold |  |  | 36,485 |  |  |  | 16,451 |  |  |  | - |  |  |  | (639 | ) |  |  | 53,575 |
Gross profit |  |  | 13,280 |  |  |  | 6,681 |  |  |  | - |  |  |  | 639 |  |  |  | 19,322 |
Marketing, engineering and administrative expenses |  |  | 9,424 |  |  |  | 3,828 |  |  |  | 6,235 |  |  |  | - |  |  |  | 19,487 |
Operating income (loss) |  |  | 3,856 |  |  |  | 2,853 |  |  |  | (6,235 | ) |  |  | 639 |  |  |  | (165 | )
Other income (expense): |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Interest income |  |  | 205 |  |  |  | 133 |  |  |  | - |  |  |  | (299 | ) |  |  | 39 |
Interest expense |  |  | (899 | ) |  |  | (2 | ) |  |  | (34 | ) |  |  | 299 |  |  |  | (636 | )
Other income (expense) |  |  | (889 | ) |  |  | (1,372 | ) |  |  | 902 |  |  |  | (24 | ) |  |  | (1,383 | )
Total consolidated other income (expense) |  |  | (1,583 | ) |  |  | (1,241 | ) |  |  | 868 |  |  |  | (24 | ) |  |  | (1,980 | )
Pretax earnings (loss) |  |  | 2,273 |  |  |  | 1,612 |  |  |  | (5,367 | ) |  |  | 615 |  |  |  | (2,145 | )
Income tax benefit (expense) |  |  | (404 | ) |  |  | (668 | ) |  |  | 227 |  |  |  | 218 |  |  |  | (627 | )
Net income (loss) |  |  | 1,869 |  |  |  | 944 |  |  |  | (5,140 | ) |  |  | 833 |  |  |  | (2,772 | )
Minority interest |  |  | - |  |  |  | (7 | ) |  |  | - |  |  |  | - |  |  |  | (7 | )
Net income (loss) attributable to Twin Disc, Incorporated |  | $ | 1,869 |  |  | $ | 951 |  |  | $ | (5,140 | ) |  | $ | 833 |  |  | $ | (2,765 | )
Total consolidated assets |  | $ | 474,502 |  |  | $ | 63,108 |  |  | $ | (203,841 | ) |  | $ | (10,222 | ) |  | $ | 323,547 |
Depreciation and amortization |  | $ | 2,872 |  |  | $ | 92 |  |  | $ | 274 |  |  | $ | - |  |  | $ | 3,238 |
Expenditures for segment assets |  |  | 1,713 |  |  |  | 357 |  |  |  | 292 |  |  |  | - |  |  |  | 2,362 |
Revenue from External Customers by Products and Services [Table Text Block] |
|  |  |  |  |  |  |  |  |  | Elimination of |  |  |  |  |
|  | Manufacturing |  |  | Distribution |  |  | Intercompany Sales |  |  | Total |
Industrial |  | $ | 10,304 |  |  | $ | 997 |  |  | $ | (923 | ) |  | $ | 10,378 |
Land-based transmissions |  |  | 17,880 |  |  |  | 2,951 |  |  |  | (3,273 | ) |  |  | 17,558 |
Marine and propulsion systems |  |  | 45,870 |  |  |  | 13,483 |  |  |  | (11,127 | ) |  |  | 48,226 |
Other |  |  | - |  |  |  | 4,347 |  |  |  | (513 | ) |  |  | 3,834 |
Total |  | $ | 74,054 |  |  | $ | 21,778 |  |  | $ | (15,836 | ) |  | $ | 79,996 |
|  |  |  |  |  |  |  |  |  | Elimination of |  |  |  |  |
|  | Manufacturing |  |  | Distribution |  |  | Intercompany Sales |  |  | Total |
Industrial |  | $ | 8,797 |  |  | $ | 1,053 |  |  | $ | (681 | ) |  | $ | 9,169 |
Land-based transmissions |  |  | 18,153 |  |  |  | 3,563 |  |  |  | (4,432 | ) |  |  | 17,284 |
Marine and propulsion systems |  |  | 36,347 |  |  |  | 20,331 |  |  |  | (14,578 | ) |  |  | 42,100 |
Other |  |  | 21 |  |  |  | 4,636 |  |  |  | (313 | ) |  |  | 4,344 |
Total |  | $ | 63,318 |  |  | $ | 29,583 |  |  | $ | (20,004 | ) |  | $ | 72,897 |

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