CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Current assets:
Cash and cash equivalents	$ 3,135	$ 2,560
Accounts receivable - net (Note 5)	66,718	53,484
Contract assets - net (Note 3)	20,186	29,489
Inventories - net (Note 6)	73,877	73,111
Other current assets	9,538	8,711
Total current assets	173,454	167,355
Property, plant, and equipment - net	75,732	75,579
Operating lease right-of-use assets - net	12,604	14,905
Other assets:
Goodwill (Note 4)	32,880	32,587
Other intangibles - net (Note 4)	16,020	19,010
Deferred tax assets (Note 9)	30,045	0
Other assets	3,809	2,965
TOTAL ASSETS	344,544	312,401
Current liabilities:
Accounts payable	40,008	39,500
Deferred revenue (Note 3)	9,720	12,479
Accrued payroll and employee benefits	11,243	16,978
Current portion of accrued settlement (Note 13)	4,000	8,000
Current maturities of long-term debt (Note 7)	167	102
Other accrued liabilities	11,251	17,442
Total current liabilities	76,389	94,501
Long-term debt (Note 7)	68,377	55,171
Deferred tax liabilities (Note 9)	1,134	1,232
Long-term operating lease liabilities	9,923	11,865
Other long-term liabilities	6,285	6,797
Stockholders’ equity:
Common stock, par value $0.01, authorized 20,000,000 shares; shares issued at September 30, 2024 and December 31, 2023, 11,115,779; shares outstanding at September 30, 2024 and December 31, 2023, 10,657,554 and 10,733,935, respectively	111	111
Paid-in capital	43,385	43,111
Retained earnings	167,821	124,633
Treasury stock - at cost, 458,225 and 381,844 common stock shares at September 30, 2024 and December 31, 2023, respectively	(8,994)	(6,494)
Accumulated other comprehensive loss	(20,472)	(19,250)
Total L.B. Foster Company stockholders’ equity	181,851	142,111
Noncontrolling interest	585	724
Total stockholders’ equity	182,436	142,835
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY	$ 344,544	$ 312,401