XML 45 R34.htm IDEA: XBRL DOCUMENT
v3.20.2

Segment Information (Tables) | 9 Months Ended
--- | ---
Sep. 30, 2020
Segment Information [Abstract] |
Schedule Of Revenue By Category |
|  | Three Months Ended |  | Nine Months Ended
|  | September 30, 2020 |  | September 30, 2019 |  | September 30, 2020 |  | September 30, 2019
Climb |  | 27 | % |  | 30 | % |  | 33 | % |  | 34 | %
Mountain |  | 33 | % |  | 37 | % |  | 30 | % |  | 35 | %
Ski |  | 17 | % |  | 22 | % |  | 15 | % |  | 17 | %
Sport |  | 23 | % |  | 11 | % |  | 22 | % |  | 14 | %
Financial Information for Segments |
|  | Three Months Ended |  | Nine Months Ended
|  | September 30, 2020 |  | September 30, 2019 |  | September 30, 2020 |  | September 30, 2019
Sales to external customers: |  |  |  |  |  |  |  |  |  |  |  |
Black Diamond |  |  |  |  |  |  |  |  |  |  |  |
Domestic sales |  | $ | 21,953 |  | $ | 23,634 |  | $ | 56,381 |  | $ | 70,315
International sales |  |  | 27,411 |  |  | 30,118 |  |  | 58,980 |  |  | 73,683
Total Black Diamond |  |  | 49,364 |  |  | 53,752 |  |  | 115,361 |  |  | 143,998
Sierra |  |  |  |  |  |  |  |  |  |  |  |
Domestic sales |  |  | 12,733 |  |  | 5,160 |  |  | 27,112 |  |  | 17,490
International sales |  |  | 2,394 |  |  | 1,291 |  |  | 5,587 |  |  | 6,927
Total Sierra |  |  | 15,127 |  |  | 6,451 |  |  | 32,699 |  |  | 24,417
Total sales to external customers |  |  | 64,491 |  |  | 60,203 |  |  | 148,060 |  |  | 168,415
Segment operating income: |  |  |  |  |  |  |  |  |  |  |  |
Black Diamond |  |  | 4,035 |  |  | 5,388 |  |  | 1,709 |  |  | 10,096
Sierra |  |  | 4,393 |  |  | 735 |  |  | 8,211 |  |  | 3,814
Total segment operating income |  |  | 8,428 |  |  | 6,123 |  |  | 9,920 |  |  | 13,910
Restructuring charge |  |  | - |  |  | - |  |  | - |  |  | (13)
Transaction costs |  |  | (1,440) |  |  | (37) |  |  | (1,870) |  |  | (124)
Corporate and other expenses |  |  | (4,984) |  |  | (2,429) |  |  | (9,316) |  |  | (6,780)
Interest expense, net |  |  | (232) |  |  | (353) |  |  | (800) |  |  | (978)
Income (loss) before income tax |  | $ | 1,772 |  | $ | 3,304 |  | $ | (2,066) |  | $ | 6,015
Total Assets by Segment |
|  |  |  |  |  |  |  | September 30, 2020 |  | December 31, 2019
Black Diamond |  |  |  |  |  |  |  | $ | 140,751 |  | $ | 147,261
Sierra |  |  |  |  |  |  |  |  | 74,707 |  |  | 72,104
Corporate |  |  |  |  |  |  |  |  | 52,380 |  |  | 10,900
|  |  |  |  |  |  |  | $ | 267,838 |  | $ | 230,265
Depreciation and Amortization by Segment |
|  | Three Months Ended |  | Nine Months Ended
|  | September 30, 2020 |  | September 30, 2019 |  | September 30, 2020 |  | September 30, 2019
Capital expenditures: |  |  |  |  |  |  |  |  |  |  |  |
Black Diamond |  | $ | 583 |  | $ | 673 |  | $ | 1,888 |  | $ | 1,863
Sierra |  |  | 1,002 |  |  | 171 |  |  | 1,718 |  |  | 975
Total capital expenditures |  | $ | 1,585 |  | $ | 844 |  | $ | 3,606 |  | $ | 2,838
Depreciation: |  |  |  |  |  |  |  |  |  |  |  |
Black Diamond |  | $ | 685 |  | $ | 610 |  | $ | 2,073 |  | $ | 1,852
Sierra |  |  | 455 |  |  | 480 |  |  | 1,332 |  |  | 1,480
Total depreciation |  | $ | 1,140 |  | $ | 1,090 |  | $ | 3,405 |  | $ | 3,332
Amortization: |  |  |  |  |  |  |  |  |  |  |  |
Black Diamond |  | $ | 258 |  | $ | 278 |  | $ | 803 |  | $ | 834
Sierra |  |  | 495 |  |  | 610 |  |  | 1,487 |  |  | 1,831
Total amortization |  | $ | 753 |  | $ | 888 |  | $ | 2,290 |  | $ | 2,665

X
- Definition Schedule of Depreciation and Amortization by Segment [Table Text Block] + References No definition available. + Details
Name: | bde_ScheduleOfDepreciationAndAmortizationBySegmentTableTextBlock
Namespace Prefix: | bde_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of all significant reconciling items in the reconciliation of total assets from reportable segments to the entity's consolidated assets. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 30 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=115929826&loc=d3e8906-108599 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 31 -URI http://asc.fasb.org/extlink&oid=115929826&loc=d3e8924-108599 + Details
Name: | us-gaap_ReconciliationOfAssetsFromSegmentToConsolidatedTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of product information that are included in the discussion of the nature of an entity's operations. + References No definition available. + Details
Name: | us-gaap_ScheduleOfProductInformationTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the profit or loss and total assets for each reportable segment. An entity discloses certain information on each reportable segment if the amounts (a) are included in the measure of segment profit or loss reviewed by the chief operating decision maker or (b) are otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 22 -URI http://asc.fasb.org/extlink&oid=115929826&loc=d3e8736-108599 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 25 -URI http://asc.fasb.org/extlink&oid=115929826&loc=d3e8813-108599 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=108376223&loc=d3e13816-109267 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 21 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=115929826&loc=d3e8721-108599 Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 30 -URI http://asc.fasb.org/extlink&oid=115929826&loc=d3e8906-108599 + Details
Name: | us-gaap_ScheduleOfSegmentReportingInformationBySegmentTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

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