Note 3 - Acquisition and Divestiture (Tables)

3 Months Ended

Mar. 31, 2025

Notes Tables

Business Combination [Table Text Block]

	Preliminary
	Acquisition Date
	Fair Values
	(as adjusted)
Cash	$	3,590
Accounts receivable		21,088
Inventories		42,271
Other current assets		4,144
Property, plant and equipment		9,357
Intangible assets		189,700
Other assets		3,496
Total identifiable assets		273,646
Accounts payable		9,585
Accrued expenses		6,670
Other current liabilities		5,104
Noncurrent liabilities		30,522
Total liabilities assumed		51,881
Net identifiable assets acquired		221,765
Goodwill		182,905
Net assets acquired	$	404,670
Cash paid		324,071
Fair value of contingent consideration		3,300
Fair value of noncontrolling interest		72,354
Fair value of seller note		4,945
Fair value of consideration transferred		404,670
Deferred consideration		(80,599	)
Total consideration paid	$	324,071

Business Combination, Pro Forma Information [Table Text Block]

	Three Months Ended
	March 31,
	2025		2024
Revenue, net	$	152,238	$	158,805
Net earnings		18,322		18,022
Less: Net earnings attributable to non-controlling interest		448		1,085
Net earnings attributable to Bel Fuse shareholders		17,874		16,937
Earnings per Class A common share - basic and diluted		1.36		1.27
Earnings per Class B common share - basic and diluted		1.43		1.34