XML 49 R36.htm IDEA: XBRL DOCUMENT
v3.25.2

Note 3 - Segment Information - Schedule of Other Segment Disclosures (Details) - USD ($) $ in Thousands | 3 Months Ended | 6 Months Ended
--- | --- | ---
Jun. 30, 2025 | Jun. 30, 2024 | Jun. 30, 2025 | Jun. 30, 2024
Interest revenue (a) | [1] | $ 428 | $ 538 | $ 845 | $ 1,037
Amortization (b) | [2] | 5 | 6 | 11 | 11
Stock-based compensation (c) | [3] | 17 | 9 | 26 | 18
Capital expenditures |  | 0 | 0 | 0 | 0
Corporate Segment [Member] |  |  |  |  |
Interest revenue (a) | [1] | 166 | 223 | 336 | 433
Amortization (b) | [2] | 0 | 0 | 0 | 0
Stock-based compensation (c) | [3] | 17 | 9 | 26 | 18
Capital expenditures |  | 0 | 0 | 0 | 0
Operating Segments [Member] |  |  |  |  |
Interest revenue (a) | [1] | 428 | 538 | 845 | 1,037
Amortization (b) | [2] | 5 | 6 | 11 | 11
Stock-based compensation (c) | [3] | 17 | 9 | 26 | 18
Capital expenditures |  | 0 | 0 | 0 | 0
Operating Segments [Member] | Electronic Instruments [Member] |  |  |  |  |
Interest revenue (a) | [1] | 0 | 0 | 0 | 0
Amortization (b) | [2] | 5 | 6 | 11 | 11
Stock-based compensation (c) | [3] | 0 | 0 | 0 | 0
Capital expenditures |  | 0 | 0 | 0 | 0
Operating Segments [Member] | Merchant Investment [Member] |  |  |  |  |
Interest revenue (a) | [1] | 262 | 315 | 509 | 604
Amortization (b) | [2] | 0 | 0 | 0 | 0
Stock-based compensation (c) | [3] | 0 | 0 | 0 | 0
Capital expenditures |  | 0 | 0 | 0 | 0
Segment Reporting, Reconciling Item, Excluding Corporate Nonsegment [Member] |  |  |  |  |
Interest revenue (a) | [1] | 0 | 0 | 0 | 0
Amortization (b) | [2] | 0 | 0 | 0 | 0
Stock-based compensation (c) | [3] | 0 | 0 | 0 | 0
Capital expenditures |  | $ 0 | $ 0 | $ 0 | $ 0
[1] | Interest revenue is included in Net investment income on the Consolidated Statements of Operations.
[2] | Depreciation and Amortization are included within the other segment expense captions, such as Manufacturing cost of sales, Engineering, or Other segment items.
[3] | Stock-based compensation is included within the Compensation expense caption.

X
- Definition The aggregate amount of recurring noncash expense charged against earnings in the period to allocate the cost of assets over their estimated remaining economic lives. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 45 -Paragraph 28 -Subparagraph (b) -SubTopic 10 -Topic 230 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482740/230-10-45-28 + Details
Name: | us-gaap_AdjustmentForAmortization
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount of expense for award under share-based payment arrangement. Excludes amount capitalized. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 718 -SubTopic 10 -Name Accounting Standards Codification -Section S45 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479983/718-10-S45-1 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 718 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SAB Topic 14.F) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479830/718-10-S99-1 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 718 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (h)(1)(i) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480429/718-10-50-2 + Details
Name: | us-gaap_AllocatedShareBasedCompensationExpense
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount of interest income (expense) classified as operating. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Topic 220 -SubTopic 40 -Name Accounting Standards Codification -Section 55 -Paragraph 21 -Publisher FASB -URI https://asc.fasb.org/1943274/2147476153/220-40-55-21 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 22 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482810/280-10-50-22 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 942 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-04(10)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147478524/942-220-S99-1 + Details
Name: | us-gaap_InterestIncomeExpenseNet
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Amount of expenditure for addition to long-lived assets included in determination of segment assets by chief operating decision maker (CODM) or otherwise regularly provided to CODM. Excludes expenditure for addition to financial instrument, long-term customer relationship of financial institution, mortgage and other servicing rights, deferred policy acquisition cost, and deferred tax assets. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 55 -Paragraph 48 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482785/280-10-55-48 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 55 -Paragraph 49 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482785/280-10-55-49 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 270 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (i) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482964/270-10-50-1 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 32 -Subparagraph (ee) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482810/280-10-50-32 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 25 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482810/280-10-50-25 + Details
Name: | us-gaap_SegmentExpenditureAdditionToLongLivedAssets
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Details
Name: | us-gaap_StatementBusinessSegmentsAxis=us-gaap_CorporateMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_ConsolidationItemsAxis=us-gaap_OperatingSegmentsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_StatementBusinessSegmentsAxis=lgl_ElectronicInstrumentsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_StatementBusinessSegmentsAxis=lgl_MerchantInvestmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_ConsolidationItemsAxis=us-gaap_MaterialReconcilingItemsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |