Schedule II - Valuation and Qualifying Accounts

12 Months Ended

Dec. 31, 2025

Notes to Financial Statements

SEC Schedule, 12-09, Schedule of Valuation and Qualifying Accounts Disclosure [Text Block]

BEL FUSE INC. AND SUBSIDIARIES

SCHEDULE II - VALUATION AND QUALIFYING ACCOUNTS

(Amounts in thousands)

			Additions
	Balance at											Balance
	beginning		Charged to costs			Charged to other			Deductions			at end
Description	of period		and expenses			accounts (b)			(a)			of period
Year Ended December 31, 2025
Allowance for doubtful accounts	$	1,336	$	5		$	(615	)	$	(55	)	$	671
Allowance for excess and obsolete inventory	$	14,465	$	5,825		$	3,243		$	(5,518	)	$	18,015
Deferred tax assets - valuation allowances	$	1,844	$	390		$	-		$	(177	)	$	2,057
Year Ended December 31, 2024
Allowance for doubtful accounts	$	1,388	$	(54	)	$	(1	)	$	3		$	1,336
Allowance for excess and obsolete inventory	$	13,655	$	1,383		$	406		$	(979	)	$	14,465
Deferred tax assets - valuation allowances	$	2,009	$	811		$	-		$	(976	)	$	1,844
Year Ended December 31, 2023
Allowance for doubtful accounts	$	1,552	$	(146	)	$	203		$	(221	)	$	1,388
Allowance for excess and obsolete inventory	$	14,451	$	3,484		$	(2,461	)	$	(1,819	)	$	13,655
Deferred tax assets - valuation allowances	$	4,026	$	279		$	-		$	(2,296	)	$	2,009

(a) Write-offs

(b) Includes foreign currency translation adjustments