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SIGNIFICANT ACCOUNTING POLICIES (Tables)

6 Months Ended

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

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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

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