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SIGNIFICANT ACCOUNTING POLICIES (Tables) | 6 Months Ended
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Jun. 30, 2020
Accounting Policies [Abstract] |
Schedule of Allowance for Credit Losses on Receivables | The following table summarizes activity in the allowance for credit losses on receivables from DynaEnergetics and NobelClad customers:
| DynaEnergetics |  | NobelClad |  | DMC Global Inc.
Allowance for doubtful accounts, December 31, 2019 | $ | 945 |  |  | $ | 22 |  |  | $ | 967 |
Adjustment for cumulative effect from change in accounting principle | $ | 50 |  |  | $ | — |  |  | $ | 50 |
Current period provision for expected credit losses | 2,952 |  |  | 312 |  |  | 3,264 |
Write-offs charged against the allowance | (1,054) |  |  | (178) |  |  | (1,232) |
Recoveries of amounts previously reserved | (67) |  |  | (134) |  |  | (201) |
Impacts of foreign currency exchange rates and other | 34 |  |  | — |  |  | 34 |
Allowance for doubtful accounts, June 30, 2020 | $ | 2,860 |  |  | $ | 22 |  |  | $ | 2,882 |
Schedule of Computation and Reconciliation of Earnings Per Common Share | For the periods presented, diluted EPS using the treasury stock method was less dilutive than the two-class method; as such, only the two-class method has been included below.
| Three months ended June 30, |  |  |  | Six months ended June 30, |  |
| 2020 |  | 2019 |  | 2020 |  | 2019
Net (loss) income as reported | $ | (5,648) |  |  | $ | 17,244 |  |  | (1,493) |  |  | 32,414 |
Less: Distributed net income available to participating securities | — |  |  | (2) |  |  | — |  |  | (5) |
Less: Undistributed net income available to participating securities | — |  |  | (136) |  |  | — |  |  | (256) |
Numerator for basic net (loss) income per share: | (5,648) |  |  | 17,106 |  |  | (1,493) |  |  | 32,153 |
Add: Undistributed net income allocated to participating securities | — |  |  | 136 |  |  | — |  |  | 256 |
Less: Undistributed net income reallocated to participating securities | — |  |  | (134) |  |  | — |  |  | (252) |
Numerator for diluted net (loss) income per share: | (5,648) |  |  | 17,108 |  |  | (1,493) |  |  | 32,157 |
Denominator: |  |  |  |  |  |  |
Weighted average shares outstanding for basic net (loss) income per share | 14,832,242 |  |  | 14,647,019 |  |  | 14,745,661 |  |  | 14,624,718 |
Effect of dilutive securities (1) | — |  |  | 252,968 |  |  | — |  |  | 225,098 |
Weighted average shares outstanding for diluted net (loss) income per share | 14,832,242 |  |  | 14,899,987 |  |  | 14,745,661 |  |  | 14,849,816 |
Net (loss) income per share: |  |  |  |  |  |  |
Basic | $ | (0.38) |  |  | $ | 1.17 |  |  | $ | (0.10) |  |  | $ | 2.20 |
Diluted | $ | (0.38) |  |  | $ | 1.15 |  |  | $ | (0.10) |  |  | $ | 2.17 |

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- Definition Tabular disclosure of allowance for credit loss on accounts receivable. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 326 -SubTopic 20 -Section 50 -Paragraph 13 -URI http://asc.fasb.org/extlink&oid=121599337&loc=SL82919249-210447 + Details
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- Definition Tabular disclosure of an entity's basic and diluted earnings per share calculations, including a reconciliation of numerators and denominators of the basic and diluted per-share computations for income from continuing operations. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257 + Details
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