Schedule II - Valuation and Qualifying Accounts

12 Months Ended

Dec. 31, 2024

Notes to Financial Statements

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

NATIONAL PRESTO INDUSTRIES, INC. AND SUBSIDIARIES 

SCHEDULE II - VALUATION AND QUALIFYING ACCOUNTS 

For the Years Ended  December 31, 2024, 2023 and 2022

(In thousands)
Column A	Column B		Column C					Column D		Column E
Description	Balance at Beginning of Period		Additions - Charged to Costs and Expenses (A)			Additions - Charged to Other Accounts (B)		Deductions (C)		Balance at End of Period
Deducted from assets:
Allowance for credit losses:
Year ended December 31, 2024	$	596	$	(285	)	$	-	$	94	$	217
Year ended December 31, 2023	$	338	$	285		$	-	$	27	$	596
Year ended December 31, 2022	$	338	$	-		$	-	$	-	$	338
Allowance for doubtful note receivable:
Year ended December 31, 2024	$	-	$	-		$	-	$	-	$	-
Year ended December 31, 2023	$	7,615	$	-		$	-	$	7,615	$	-
Year ended December 31, 2022	$	7,615	$	-		$	-	$	-	$	7,615
Valuation allowance for deferred tax assets:
Year ended December 31, 2024	$	954	$	645						$	1,599
Year ended December 31, 2023	$	1,960	$	398		$	-	$	1,404	$	954
Year ended December 31, 2022	$	1,695	$	265		$	-	$	-	$	1,960

Notes: 

(A) Amounts charged to selling and general expenses or provision for income taxes from continuing operations.

(B) Amounts charged to other accounts.  Charged to Gain on sale of assets, net of outstanding balance due. See Note L.  

(C) Principally bad debts written off, net of recoveries.