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Revenue and Accounts Receivable, Net (Tables)
3 Months Ended
Mar. 31, 2024
Receivables [Abstract]  
Pattern of Revenue Recognition
The pattern of revenue recognition was as follows:
Three Months Ended March 31,
(In thousands)20242023
Goods and services transferred at a point in time$74,404 $86,681 
Goods and services transferred over time17,49621,696
Net sales$91,900 $108,377 
Revenue from External Customers by Geographic Areas
Our net sales to external customers by geographic area were as follows:
Three Months Ended March 31,
(In thousands)20242023
United States$26,712 $33,429 
Asia (excluding PRC)18,88427,100 
Europe17,53924,026
People's Republic of China14,40112,128
Latin America8,2416,948
Other6,1234,746
Total net sales$91,900 $108,377 
Net Sales to Significant Customers
Net sales to the following customers totaled more than 10% of our net sales:
 Three Months Ended March 31,
20242023
 $ (thousands)% of Net Sales$ (thousands)% of Net Sales
Daikin Industries Ltd. 12,109 13.2 %$19,667 18.1 %
Charter Communications10,194 11.1 %
(1)
(1)
Comcast Corporation
(1)
(1)
$14,720 13.6 %
(1)    Sales associated with this customer did not total more than 10% of our net sales for the indicated period.
Accounts Receivable, Net and Changes in the Allowance for Doubtful Accounts
Accounts receivable, net were as follows:
(In thousands)March 31, 2024December 31, 2023
Trade receivables, gross$93,840 $106,182 
Allowance for credit losses(803)(815)
Allowance for sales returns(410)(532)
Trade receivables, net92,627 104,835 
Other (1)
6,854 7,761 
Accounts receivable, net$99,481 $112,596 
(1)Other accounts receivable is primarily comprised of value added tax receivables, interest receivable and supplier rebate receivables.
Changes in the allowance for credit losses were as follows:
(In thousands)Three Months Ended March 31,
20242023
Balance at beginning of period$815 $957 
Additions (reductions) to costs and expenses— 
Write-offs/Foreign exchange effects(12)(178)
Balance at end of period$803 $780 
Contract with Customer, Contract Asset, Contract Liability, and Receivable
Changes in the carrying amount of contract liabilities were as follows: 
(In thousands)Three Months Ended March 31,
20242023
Balance at beginning of period$3,501 $1,931 
Payments received1,837 1,687 
Revenue recognized(938)(916)
Foreign exchange effects(16)— 
Balance at end of period$4,384 $2,702