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Note 11 - Debt - Scheduled Principal Payments (Details) $ in Thousands	Dec. 31, 2025 USD ($)
2026	$ 0
2027	0
2028	197,500
Total long-term debt	197,500
Less: Current maturities of long-term debt	0
Noncurrent portion of long-term debt	$ 197,500

- Definition

Amount, after deduction of unamortized premium (discount) and debt issuance cost, of long-term debt. Excludes lease obligation.

+ References

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+ Details

Note 18 - Leases - Components of Lease Expense (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
Amortization of ROU assets - finance leases	$ 415	$ 819	$ 491
Interest on lease liabilities - finance leases	83	190	121
Operating lease cost (cost resulting from lease payments)	9,997	9,441	8,127
Short-term lease cost	361	57	207
Variable lease cost (cost excluded from lease payments)	1,302	1,218	397
Total lease cost	$ 12,158	$ 11,725	$ 9,343
Operating leases (in years) (Year)	4 years	4 years 6 months	4 years 3 months 18 days
Finance leases (in years) (Year)	3 years 1 month 6 days	3 years 10 months 24 days	4 years 3 months 18 days
Operating leases	6.00%	6.00%	6.00%
Finance leases	6.00%	6.00%	6.00%

Note 10 - Income Taxes - Schedule of Cash Paid for Income Taxes (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
Federal	$ 9,037	$ 14,671	$ 19,003
State and Local	968	1,220	1,357
Foreign income tax paid	13,726	7,061	4,696
Total income taxes paid	23,731	22,952	25,056
Slovakia [Member]
Foreign income tax paid	1,238	2,021	0
His Majesty's Revenue and Customs (HMRC) [Member]
Foreign income tax paid	2,534	2,561	0
Macau [Member]
Foreign income tax paid	1,638	0	0
State Administration of Taxation, China [Member]
Foreign income tax paid	2,098	0	0
Israel Tax Authority [Member]
Foreign income tax paid	3,798	0	0
All Other Foreign Countries [Member]
Foreign income tax paid	$ 2,420	$ 2,479	$ 4,696

Note 16 - Share-based Compensation (Tables)

12 Months Ended

Dec. 31, 2025

Notes Tables

Share-Based Payment Arrangement, Restricted Stock Unit, Activity [Table Text Block]

Restricted Stock Awards	Shares			Weighted Average Award Price		Weighted Average Remaining Contractual Term (In Years)
Outstanding at January 1, 2025		389,110		$	34.31		2.6
Granted		128,462			76.66
Vested		(151,620	)		30.42
Forfeited		(11,587	)		39.49
Outstanding at December 31, 2025		354,365		$	51.16		1.9

Note 14 - Segments (Details Textual)	12 Months Ended
Note 14 - Segments (Details Textual)	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
Number of Industry in which Entity Operates	1
Number of Operating Segments	3
Number of Reportable Segments	3
Assets, Total [Member] \| Geographic Concentration Risk [Member] \| Asia [Member]
Concentration Risk, Percentage	32.00%
Revenue, Segment Benchmark [Member] \| Customer Concentration Risk [Member]
Number of Customers	0	0	0

Consolidated Statements of Shareholders' Equity and Redeemable Noncontrolling Interest (Parentheticals) $ in Thousands	12 Months Ended
	Dec. 31, 2023 USD ($) $ / shares
Common Class A [Member]
Dividends declared (in dollars per share) \| $ / shares	$ 0.24
Dividends declared (in dollars per share) \| $ / shares	0.24
Common Class B [Member]
Dividends declared (in dollars per share) \| $ / shares	0.28
Dividends declared (in dollars per share) \| $ / shares	$ 0.28
Foreign currency translation adjustment, tax expense	$ (93)
Foreign currency translation adjustment, liquidation of subsidiary	2,724
Unrealized losses on interest rate swap cash flow hedge, tax	0
Unrealized holding losses on marketable securities arising during the period, tax	0
Change in unfunded SERP liability, tax	(161)
Change in unfunded SERP liability, tax	$ (161)

Note 5 - Goodwill and Other Intangible Assets - Estimated Amortization Expense (Details) $ in Thousands	Dec. 31, 2025 USD ($)
2026	$ 14,781
2027	14,781
2028	14,715
2029	13,612
2030	$ 12,259

Note 6 - Fair Value Measurements - Fair Value of Derivative Financial Instruments (Details) (Parentheticals)	Dec. 31, 2025	Dec. 31, 2024
Derivative Asset, Statement of Financial Position	Other Assets, Noncurrent	Other Assets, Noncurrent
Derivative Liability, Statement of Financial Position	Other Liabilities, Noncurrent	Other Liabilities, Noncurrent

Cybersecurity Risk Management and Strategy Disclosure	12 Months Ended
Cybersecurity Risk Management and Strategy Disclosure	Dec. 31, 2025
Cybersecurity Risk Management, Strategy, and Governance [Line Items]
Cybersecurity Risk Management Processes for Assessing, Identifying, and Managing Threats [Text Block]	Item 1C. Cybersecurity Bel employs a full-time Cybersecurity Expert who reports directly into our Global Head of IT and Cybersecurity Services. During 2025, the Company worked with third-party cybersecurity specialists to continually enhance the programs Bel has in place. These relationships involve regular communication and collaboration between the Bel cybersecurity team and our third-party providers to share threat intelligence and implement proactive measures to safeguard our systems and data. The Company has continued to invest in IT security, including additional end-user training, using layered defenses, identifying, and protecting critical assets, strengthening monitoring and alerting, and engaging experts. Our cybersecurity team regularly monitors alerts and meets to discuss threat levels, trends, and remediation. Further, we conduct periodic external penetration tests. In addition to assessing our own cybersecurity preparedness, we also consider and evaluate cybersecurity risks associated with the use of third-party service providers that host our applications. The internal business owners of the hosted applications are required to document user access reviews at least annually and provide from the vendor a System and Organization Controls (SOC) 1 or SOC 2 report. Third-party contractors or vendors that require access to our network are given specific limited access to only the specific resource. The access provided expires automatically after a period determined by the project and must follow all Company security measures. The Audit Committee of the Board of Directors is responsible for overseeing the management of cybersecurity risks. The Audit Committee is informed about cybersecurity risks through quarterly reports from the Global Head of IT and Cybersecurity Services and, as necessary, to the full Board. The Audit Committee also reviews and approves the company’s cybersecurity policies and the Company’s Global Head of IT and Cybersecurity Services is responsible for developing and implementing our information security program and reporting on cybersecurity matters to the Board. This includes our overall information security strategy, policy, security engineering, operations and cyber incident detection and response reporting in alignment with Company policies. The current Global Head of IT and Cybersecurity Services has more than 17 years of information technology and program management experience which includes information security, and others on our IT security team have extensive cybersecurity experience and certifications.
Cybersecurity Risk Management Processes Integrated [Flag]	true
Cybersecurity Risk Management Processes Integrated [Text Block]	Bel employs a full-time Cybersecurity Expert who reports directly into our Global Head of IT and Cybersecurity Services. During 2025, the Company worked with third-party cybersecurity specialists to continually enhance the programs Bel has in place. These relationships involve regular communication and collaboration between the Bel cybersecurity team and our third-party providers to share threat intelligence and implement proactive measures to safeguard our systems and data. The Company has continued to invest in IT security, including additional end-user training, using layered defenses, identifying, and protecting critical assets, strengthening monitoring and alerting, and engaging experts. Our cybersecurity team regularly monitors alerts and meets to discuss threat levels, trends, and remediation. Further, we conduct periodic external penetration tests. In addition to assessing our own cybersecurity preparedness, we also consider and evaluate cybersecurity risks associated with the use of third-party service providers that host our applications. The internal business owners of the hosted applications are required to document user access reviews at least annually and provide from the vendor a System and Organization Controls (SOC) 1 or SOC 2 report. Third-party contractors or vendors that require access to our network are given specific limited access to only the specific resource.
Cybersecurity Risk Management Third Party Engaged [Flag]	true
Cybersecurity Risk Third Party Oversight and Identification Processes [Flag]	true
Cybersecurity Risk Board Committee or Subcommittee Responsible for Oversight [Text Block]	The Audit Committee of the Board of Directors is responsible for overseeing the management of cybersecurity risks. The Audit Committee is informed about cybersecurity risks through quarterly reports from the Global Head of IT and Cybersecurity Services and, as necessary, to the full Board. The Audit Committee also reviews and approves the company’s cybersecurity policies and the Company’s Global Head of IT and Cybersecurity Services is responsible for developing and implementing our information security program and reporting on cybersecurity matters to the Board. This includes our overall information security strategy, policy, security engineering, operations and cyber incident detection and response reporting in alignment with Company policies. The current Global Head of IT and Cybersecurity Services has more than 17 years of information technology and program management experience which includes information security, and others on our IT security team have extensive cybersecurity experience and certifications.
Cybersecurity Risk Process for Informing Board Committee or Subcommittee Responsible for Oversight [Text Block]	The Audit Committee of the Board of Directors is responsible for overseeing the management of cybersecurity risks. The Audit Committee is informed about cybersecurity risks through quarterly reports from the Global Head of IT and Cybersecurity Services and, as necessary, to the full Board. The Audit Committee also reviews and approves the company’s cybersecurity policies and the Company’s Global Head of IT and Cybersecurity Services is responsible for developing and implementing our information security program and reporting on cybersecurity matters to the Board. This includes our overall information security strategy, policy, security engineering, operations and cyber incident detection and response reporting in alignment with Company policies. The current Global Head of IT and Cybersecurity Services has more than 17 years of information technology and program management experience which includes information security, and others on our IT security team have extensive cybersecurity experience and certifications.
Cybersecurity Risk Role of Management [Text Block]	The Audit Committee of the Board of Directors is responsible for overseeing the management of cybersecurity risks. The Audit Committee is informed about cybersecurity risks through quarterly reports from the Global Head of IT and Cybersecurity Services and, as necessary, to the full Board. The Audit Committee also reviews and approves the company’s cybersecurity policies and the Company’s Global Head of IT and Cybersecurity Services is responsible for developing and implementing our information security program and reporting on cybersecurity matters to the Board. This includes our overall information security strategy, policy, security engineering, operations and cyber incident detection and response reporting in alignment with Company policies. The current Global Head of IT and Cybersecurity Services has more than 17 years of information technology and program management experience which includes information security, and others on our IT security team have extensive cybersecurity experience and certifications.
Cybersecurity Risk Management Positions or Committees Responsible [Flag]	true
Cybersecurity Risk Management Positions or Committees Responsible [Text Block]	The Audit Committee of the Board of Directors is responsible for overseeing the management of cybersecurity risks. The Audit Committee is informed about cybersecurity risks through quarterly reports from the Global Head of IT and Cybersecurity Services and, as necessary, to the full Board. The Audit Committee also reviews and approves the company’s cybersecurity policies and the Company’s Global Head of IT and Cybersecurity Services is responsible for developing and implementing our information security program and reporting on cybersecurity matters to the Board. This includes our overall information security strategy, policy, security engineering, operations and cyber incident detection and response reporting in alignment with Company policies. The current Global Head of IT and Cybersecurity Services has more than 17 years of information technology and program management experience which includes information security, and others on our IT security team have extensive cybersecurity experience and certifications.
Cybersecurity Risk Management Expertise of Management Responsible [Text Block]	The Audit Committee of the Board of Directors is responsible for overseeing the management of cybersecurity risks. The Audit Committee is informed about cybersecurity risks through quarterly reports from the Global Head of IT and Cybersecurity Services and, as necessary, to the full Board. The Audit Committee also reviews and approves the company’s cybersecurity policies and the Company’s Global Head of IT and Cybersecurity Services is responsible for developing and implementing our information security program and reporting on cybersecurity matters to the Board. This includes our overall information security strategy, policy, security engineering, operations and cyber incident detection and response reporting in alignment with Company policies. The current Global Head of IT and Cybersecurity Services has more than 17 years of information technology and program management experience which includes information security, and others on our IT security team have extensive cybersecurity experience and certifications.
Cybersecurity Risk Process for Informing Management or Committees Responsible [Text Block]	The Audit Committee of the Board of Directors is responsible for overseeing the management of cybersecurity risks. The Audit Committee is informed about cybersecurity risks through quarterly reports from the Global Head of IT and Cybersecurity Services and, as necessary, to the full Board. The Audit Committee also reviews and approves the company’s cybersecurity policies and the Company’s Global Head of IT and Cybersecurity Services is responsible for developing and implementing our information security program and reporting on cybersecurity matters to the Board. This includes our overall information security strategy, policy, security engineering, operations and cyber incident detection and response reporting in alignment with Company policies. The current Global Head of IT and Cybersecurity Services has more than 17 years of information technology and program management experience which includes information security, and others on our IT security team have extensive cybersecurity experience and certifications.
Cybersecurity Risk Management Positions or Committees Responsible Report to Board [Flag]	true

Note 4 - Revenue - Disaggregation of Revenue by Product Group and Sales Channel (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
Net sales	$ 675,455	$ 534,792	$ 639,813
Sales Channel, Directly to Consumer [Member]
Net sales	496,643	357,781	439,329
Sales Channel, Through Intermediary [Member]
Net sales	178,812	177,011	200,484
Power Solutions and Protection [Member]
Net sales	356,805	245,551	314,105
Power Solutions and Protection [Member] \| Sales Channel, Directly to Consumer [Member]
Net sales	280,123	170,357	221,828
Power Solutions and Protection [Member] \| Sales Channel, Through Intermediary [Member]
Net sales	76,682	75,194	92,277
Connectivity Solutions [Member]
Net sales	232,286	220,370	210,572
Connectivity Solutions [Member] \| Sales Channel, Directly to Consumer [Member]
Net sales	152,458	138,377	130,893
Connectivity Solutions [Member] \| Sales Channel, Through Intermediary [Member]
Net sales	79,828	81,993	79,679
Magnetic Solutions [Member]
Net sales	86,364	68,871	115,136
Magnetic Solutions [Member] \| Sales Channel, Directly to Consumer [Member]
Net sales	64,062	49,047	86,608
Magnetic Solutions [Member] \| Sales Channel, Through Intermediary [Member]
Net sales	22,302	19,824	28,528
North America [Member]
Net sales	447,372	362,160	447,793
North America [Member] \| Power Solutions and Protection [Member]
Net sales	226,664	161,496	233,016
North America [Member] \| Connectivity Solutions [Member]
Net sales	184,839	172,477	172,518
North America [Member] \| Magnetic Solutions [Member]
Net sales	35,869	28,187	42,259
EMEA [Member]
Net sales	104,586	104,291	98,519
EMEA [Member] \| Power Solutions and Protection [Member]
Net sales	58,765	57,010	57,567
EMEA [Member] \| Connectivity Solutions [Member]
Net sales	42,252	42,581	32,689
EMEA [Member] \| Magnetic Solutions [Member]
Net sales	3,569	4,700	8,263
Asia [Member]
Net sales	123,497	68,341	93,501
Asia [Member] \| Power Solutions and Protection [Member]
Net sales	71,376	27,045	23,522
Asia [Member] \| Connectivity Solutions [Member]
Net sales	5,195	5,312	5,365
Asia [Member] \| Magnetic Solutions [Member]
Net sales	$ 46,926	$ 35,984	$ 64,614

- Definition

Amount, excluding tax collected from customer, of revenue from satisfaction of performance obligation by transferring promised good or service to customer. Tax collected from customer is tax assessed by governmental authority that is both imposed on and concurrent with specific revenue-producing transaction, including, but not limited to, sales, use, value added and excise.

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+ Details

Note 9 - Property, Plant and Equipment, Net

12 Months Ended

Dec. 31, 2025

Notes to Financial Statements

Property, Plant and Equipment Disclosure [Text Block]

9.	PROPERTY, PLANT AND EQUIPMENT, NET

Property, plant and equipment, net consist of the following:

	December 31,
	2025			2024
Land	$	130		$	115
Buildings and improvements		16,408			19,385
Machinery and equipment		103,445			99,747
Construction in progress		7,114			5,243
		127,097			124,490
Accumulated depreciation		(78,669	)		(76,611	)
Property, plant and equipment, net	$	48,428		$	47,879

Depreciation expense for the years ended December 31, 2025, 2024 and 2023 was $11.8 million, $9.9 million and $8.6 million, respectively. At December 31, 2025, no property was classified as assets held for sale within other current assets on the accompanying condensed consolidated balance sheets. At December 31, 2024, a total of $2.1 million of property was classified as assets held for sale on the accompanying consolidated balance sheet related to several buildings in Zhongshan, PRC and Glen Rock, Pennsylvania.

Note 19 - Commitments and Contingencies (Details Textual) - USD ($) $ in Millions	12 Months Ended			252 Months Ended
	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2022	Dec. 31, 1994
Purchase Commitment, Remaining Minimum Amount Committed	$ 81.5	$ 82.2
Arezzo Revenue Agency [Member]
Loss Contingency, Estimate of Possible Loss					$ 12.0
EOS Claim From Principal Commissioner of Customs [Member] \| EOS Power Panama Inc. [Member]
Customs Duties and Imposed Fines			$ 0.9			$ 1.4
Payment for Customs Duties and Imposed Fines and Penalties				$ 0.5
Indemnification Period (Year)			7 years
Capital Addition Purchase Commitments [Member]
Long-Term Purchase Commitment, Amount	$ 2.0	$ 4.6

Note 13 - Derivative Instruments and Hedging Activities - Derivative Financial Instruments Effects on Accumulated Other Comprehensive Loss (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
Net gains (losses) recognized in AOCL	$ 100	$ 994	$ (781)
Net gains (losses) reclassified from AOCL to the consolidated statement of operations	1,814	1,941	1,731
Foreign Exchange Forward [Member]
Net gains (losses) recognized in AOCL	89	(184)	(1,470)
Net gains (losses) reclassified from AOCL to the consolidated statement of operations	(21)	(466)	(537)
Interest Rate Swap [Member]
Net gains (losses) recognized in AOCL	11	1,178	689
Net gains (losses) reclassified from AOCL to the consolidated statement of operations	$ 1,835	$ 2,407	$ 2,268

Note 5 - Goodwill and Other Intangible Assets - Estimated Fair Values Over Carrying Value, Including Goodwill (Details) - Europe [Member]	Dec. 31, 2025
Power Solutions and Protection [Member]
% by Which Estimated Fair Value Exceeds Carrying Value	540.00%
Connectivity Solutions [Member]
% by Which Estimated Fair Value Exceeds Carrying Value	391.00%
CUI Power [Member]
% by Which Estimated Fair Value Exceeds Carrying Value	72.00%
Enercon Technologies, Ltd [Member]
% by Which Estimated Fair Value Exceeds Carrying Value	56.00%

Note 6 - Fair Value Measurements (Tables)

12 Months Ended

Dec. 31, 2025

Notes Tables

Fair Value, Assets Measured on Recurring and Nonrecurring Basis [Table Text Block]

	December 31, 2025
	Carrying value		Fair value		Cash and cash equivalents		Other Current Assets
Cash	$	57,531	$	57,531	$	57,531	$	-
Level 1:
Money market funds		1		1		1		-
Money market funds (Rabbi Trust)		586		586		-		586
Subtotal		587		587		1		586
Level 2:
Certificates of deposit and time deposits		1,859		2,121		268		1,591
Subtotal		1,859		2,121		268		1,591
Total	$	59,977	$	60,239	$	57,800	$	2,177

	December 31, 2024
	Carrying value		Fair value		Cash and cash equivalents		Other Current Assets
Cash	$	66,917	$	66,917	$	66,917	$	-
Level 1:
Money market funds		1		1		1		-
Money market funds (Rabbi Trust)		566		566		-		566
Subtotal		567		567		1		566
Level 2:
Certificates of deposit and time deposits		2,938		3,348		1,335		1,602
Subtotal		2,938		3,348		1,335		1,602
Total	$	70,422	$	70,832	$	68,253	$	2,168

Schedule of Derivative Instruments in Statement of Financial Position, Fair Value [Table Text Block]

	Balance Sheet Classification	December 31, 2025		December 31, 2024
Derivative assets:
Foreign currency forward contracts:
Designated as cash flow hedges	Other current assets	$	294	$	-
Non designated as hedging instruments	Other current assets		1,504		-
Interest rate swap agreements:
Designated as a cash flow hedge	Other assets		905		2,730
Total derivative assets		$	2,703	$	2,730

Derivative liabilities:
Foreign currency forward contracts:
Designated as cash flow hedges	Other current liabilities	$	-	$	116
Not designated as hedging instruments	Other current liabilities		-		919
Total derivative liabilities		$	-	$	1,035

Business Combination, Contingent Consideration [Table Text Block]

		Level 3
	Balance Sheet Classification	December 31, 2025		December 31, 2024
Contingent Liabilities:
Earnout Payment liability - 2025	Other current liabilities	$	4,916	$	2,041
Earnout Payment liability - 2026	Other long-term liabilities		1,709		1,446
		$	6,625	$	3,487

Note 15 - Retirement Fund and Profit Sharing Plan - Weighted Average Assumptions Used in Determining the Periodic Net Cost and Benefit Obligation (Details) - Supplemental Employee Retirement Plan [Member]	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
Discount rate, net periodic benefit cost	5.50%	4.75%	5.00%
Rate of compensation increase, net periodic benefit cost	2.50%	2.50%	2.50%
Discount rate, benefit obligation	5.25%	5.50%	4.75%
Rate of compensation increase, benefit obligation	2.50%	2.50%	2.50%

Note 15 - Retirement Fund and Profit Sharing Plan - Recognized in Accumulated Other Comprehensive Loss (Details) - Supplemental Employee Retirement Plan [Member] - USD ($) $ in Thousands	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
Prior service cost	$ 55	$ 132	$ 212
Net loss	(3,085)	(3,303)	(1,336)
Defined Benefit Plan, Accumulated Other Comprehensive (Income) Loss, before Tax	$ (3,030)	$ (3,171)	$ (1,124)

Note 13 - Derivative Instruments and Hedging Activities (Tables)

12 Months Ended

Dec. 31, 2025

Notes Tables

Derivative Instruments, Gain (Loss) [Table Text Block]

	Year Ended December 31,
	2025			2024			2023
Net gains (losses) recognized in AOCL:
Foreign currency forward contracts	$	89		$	(184	)	$	(1,470	)
Interest rate swap agreements		11			1,178			689
	$	100		$	994		$	(781	)

Net (losses) gains reclassified from AOCL to the consolidated statement of operations:
Foreign currency forward contracts	$	(21	)	$	(466	)	$	(537	)
Interest rate swap agreements		1,835			2,407			2,268
	$	1,814		$	1,941		$	1,731

Derivatives Not Designated as Hedging Instruments [Table Text Block]

		Year Ended December 31,
	Classification in Consolidated Statements of Operations	2025		2024		2023
Foreign currency forward contracts	Other income (expense), net	$	1,358	$	74	$	150
		$	1,358	$	74	$	150

Note 1 - Description of Business and Summary of Significant Accounting Policies - Held to Maturity Securities (Details) - US Treasury Securities [Member] - USD ($) $ in Thousands	Dec. 31, 2025	Dec. 31, 2024
Held to maturity U.S. Treasury securities, amortized cost	$ 0	$ 950
Held to maturity U.S. Treasury securities, gross unrealized gains	0	26
Held to maturity U.S. Treasury securities, fair value	$ 0	$ 977

- Definition

Fair value of investment in debt security measured at amortized cost (held-to-maturity).

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 825
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 28
-Subparagraph (c)(1)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482907/825-10-50-28

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 825
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 11
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482907/825-10-50-11

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 825
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 11
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482907/825-10-50-11

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-2

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2E
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-2E

Reference 6: http://fasb.org/us-gaap/role/ref/otherTransitionRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 5
-Subparagraph (aa)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481800/320-10-50-5

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 944
-SubTopic 210
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.7-03(a)(1))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147478777/944-210-S99-1

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 5A
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481800/320-10-50-5A

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 942
-SubTopic 210
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.9-03(6))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147478546/942-210-S99-1

+ Details

Note 13 - Derivative Instruments and Hedging Activities - (Losses) Gains Recognized on Derivatives Instruments Not Designated as Hedging (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
Derivative instruments gain (loss)	$ 1,358	$ 74	$ 150
Foreign Exchange Forward [Member] \| Nonoperating Income (Expense) [Member]
Derivative instruments gain (loss)	$ 1,358	$ 74	$ 150

Insider Trading Arrangements	3 Months Ended	12 Months Ended
Insider Trading Arrangements	Dec. 31, 2025	Dec. 31, 2025
Trading Arrangements, by Individual [Table]
Material Terms of Trading Arrangement [Text Block]		Item 9B. Other Information Rule 10b5-1 Trading Arrangements and Non-Rule 10b5-1 Trading Arrangements During the fiscal quarter ended December 31, 2025, none of our officers or directors, as those terms are defined in Rule 16a-1(f), adopted or terminated a “Rule 10b5-1 trading arrangement” or a “non-Rule 10b5-1 trading arrangement,” as those terms are defined in Item 408 of Regulation S-K.
Rule 10b5-1 Arrangement Adopted [Flag]	false
Non-Rule 10b5-1 Arrangement Adopted [Flag]	false
Rule 10b5-1 Arrangement Terminated [Flag]	false
Non-Rule 10b5-1 Arrangement Terminated [Flag]	false

Significant Accounting Policies (Policies)

12 Months Ended

Dec. 31, 2025

Accounting Policies [Abstract]

Consolidation, Policy [Policy Text Block]

Principles of Consolidation - The consolidated financial statements include all of the accounts of the Company and its wholly owned subsidiaries. In accordance with the guidance under ASC Topic 810 "Consolidations", while the Company only owns an 80% interest in Enercon, the accompanying consolidated financial statements include 100% of Enercon's financial activity since the effective date of the acquisition. The redeemable noncontrolling interest is reported in the mezzanine (temporary equity) section of the accompanying consolidated balance sheet at December 31, 2025 and December 31, 2024. All intercompany transactions and balances have been eliminated in consolidation.

Use of Estimates, Policy [Policy Text Block]

Estimates and Uncertainties - The preparation of the consolidated financial statements in conformity with accounting principles generally accepted in the United States of America ("U.S. GAAP") requires us to make estimates and judgments that affect the reported amounts of assets, liabilities, revenues and expenses, and related disclosure of contingent assets and liabilities. On an ongoing basis, we evaluate our estimates, including but not limited to those related to product returns, provisions for bad debt, inventories, goodwill, intangible assets, investments, Supplemental Executive Retirement Plan ("SERP") expense, income taxes, contingencies and litigation. We base our estimates on historical experience and on various other assumptions that are believed to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities that are not readily apparent from other sources. Actual results may differ from these estimates under different assumptions or conditions.

Cash and Cash Equivalents, Policy [Policy Text Block]

Cash, Cash Equivalents and Investments - Cash equivalents include short-term investments in money market funds and certificates of deposit with an original maturity of three months or less when purchased. Accounts at each U.S. institution are insured by the Federal Deposit Insurance Corporation ("FDIC") up to $250,000. Substantially all of our U.S. cash and cash equivalents balances are in excess of the FDIC insured limit. The Company periodically invests its excess cash in money market funds and U.S. Treasury Bills. The Company's cash and cash equivalents are placed with high credit quality financial institutions.

The Company has held to maturity securities comprised of U.S. Treasury Bills. These investments were classified as held to maturity as the Company had the intent and ability to hold these investments until they matured. The table below shows the amortized costs, associated gross unrealized gains and associated fair value of the held to maturity securities at December 31, 2025 and 2024:

	December 31, 2025		December 31, 2024

Held to maturity U.S. Treasury securities
Amortized Cost	$	-	$	950
Gross Unrealized Gain	$	-	$	26
Fair Value	$	-	$	977

In determining the fair value of the Company's held to maturity U.S. Treasury securities, the Company utilized Level 1 inputs of the market price for comparable securities as of December 31, 2025 and on December 31, 2024.

Credit Loss, Financial Instrument [Policy Text Block]

Allowance for Credit Losses - The Company currently measures the expected credit losses based on our historical credit loss experience. The Company has not experienced significant recent or historical credit losses and is not forecasting any significant credit losses which would require adjustments to our methodology. If current conditions and supportable forecasts indicate that our historical loss experience is not reasonable and no longer supportable, the Company may adjust its historical credit loss experience to reflect these conditions and forecasts. The Company regularly analyzes its significant customer accounts and, when the Company becomes aware of a customer’s inability to meet its financial obligations, the Company records a specific reserve for bad debt to reduce the related receivable to the amount the Company reasonably believes is collectible. Aside from the related party loan further described in Note 2 "Investment and Impairment in Innolectric", there were no significant impairment losses related to our receivables in 2025 or 2024.

Foreign Currency Transactions and Translations Policy [Policy Text Block]

Effects of Foreign Currency – In non-U.S. locations that are not considered highly inflationary, we translate the non-equity components of our foreign balance sheets at the end of period exchange rates with translation adjustments accumulated within shareholders' equity on our consolidated balance sheets. We translate the statements of operations at the average exchange rates during the applicable period. In connection with foreign currency denominated transactions, including multi-currency intercompany payable and receivable transactions and loans, the Company incurred net realized and unrealized currency exchange (losses) gains of $10.8 million, ($1.9) million and ($1.4) million for the years ended December 31, 2025, 2024 and 2023, respectively, which were included in other expense, net on the consolidated statements of operations.

Concentration Risk, Credit Risk, Policy [Policy Text Block]

Concentration of Credit Risk - Financial instruments which potentially subject us to concentrations of credit risk consist principally of accounts receivable and temporary cash investments. We grant credit to customers that are primarily original equipment manufacturers, subcontractors of original equipment manufacturers and distributors based on an evaluation of the customer's financial condition, without requiring collateral. Exposure to losses on receivables is principally dependent on each customer's financial condition. We control our exposure to credit risk through credit approvals, credit limits and monitoring procedures and establish allowances for anticipated losses. See Note 14, "Segments," for disclosures regarding significant customers.

Inventory, Policy [Policy Text Block]

Inventories - Inventories are stated at the lower of cost or net realizable value. Material costs are determined by standard costs or weighted average cost, both of which approximate actual costs. Costs related to inventories include raw materials, direct labor and manufacturing overhead which are included in cost of sales on the consolidated statements of operations upon sale.

Revenue from Contract with Customer [Policy Text Block]

Revenue Recognition – Revenue is recognized when a customer obtains control of promised goods or services. The amount of revenue recognized reflects the consideration to which the Company expects to be entitled to receive in exchange for these goods and services. Taxes assessed by a governmental authority that are both imposed on and concurrent with a specific revenue-producing transaction, that are collected by the Company from a customer, are excluded from revenue. Shipping and handling costs associated with outbound freight after control over a product has transferred to a customer are accounted for as a fulfillment cost and are included in cost of sales.

Standard Product Warranty, Policy [Policy Text Block]

Product Warranties – Warranties vary by product line and are competitive for the markets in which the Company operates. Warranties generally extend for one to three years from the date of sale, providing customers with assurance that the related product will function as intended. The Company reviews its warranty liability quarterly based on an analysis of actual expenses and failure rates accompanied with estimated future costs and projected failure rate trends. Factors taken into consideration when evaluating our warranty reserve are (i) historical claims for each product, (ii) volume increases, (iii) life of warranty, (iv) historical warranty repair costs and (v) other factors. To the extent that actual experience differs from our estimate, the provision for product warranties will be adjusted in future periods. Actual warranty repair costs are charged against the reserve balance as incurred. See Note 12, "Accrued Expenses."

Product Returns [Policy Text Block]

Product Returns – We estimate product returns, including product exchanges under warranty, based on historical experience. In general, the Company is not contractually obligated to accept returns except for defective product or in instances where the product does not meet the Company's product specifications. However, the Company may permit its customers to return product for other reasons. In certain instances, the Company would generally require a significant cancellation penalty payment by the customer. The Company estimates such returns, where applicable, based upon management's evaluation of historical experience, market acceptance of products produced and known negotiations with customers. Such estimates are deducted from sales and provided for at the time revenue is recognized. Distribution customers often receive what is referred to as "ship and debit" arrangements, whereby Bel will invoice them at an agreed upon unit price upon shipment of product and a price reduction may be granted if the market price of the product declines after shipment. Distributors may also be entitled to special pricing discount credits, and certain customers are entitled to return allowances based on previous sales volumes. Bel deducts estimates for anticipated credits, refunds and returns from sales each quarter based on historical experience.

Goodwill and Intangible Assets, Policy [Policy Text Block]

Goodwill and Identifiable Intangible Assets – Goodwill represents the excess of the aggregate of the following: (1) consideration transferred, (2) the fair value of any noncontrolling interest in the acquiree and, (3) if the business combination is achieved in stages, the acquisition-date fair value of our previously held equity interest in the acquiree over the net of the acquisition-date amounts of the identifiable assets acquired and the liabilities assumed.

Identifiable intangible assets consist primarily of patents, licenses, trademarks, trade names, customer lists and relationships, non-compete agreements and technology-based intangibles and other contractual agreements. We amortize finite-lived identifiable intangible assets over the shorter of their stated or statutory duration or their estimated useful lives, ranging from 1 to 17 years, on a straight-line basis to their estimated residual values and periodically review them for impairment. Total identifiable intangible assets comprise 23.3% and 24.4% at December 31, 2025 and 2024, respectively, of our consolidated total assets.

We use the acquisition method of accounting for those business combinations in which we acquire 100% of the equity. We do not amortize goodwill or intangible assets with indefinite useful lives. Goodwill and intangible assets with indefinite useful lives are tested for possible impairment annually during the fourth quarter of each fiscal year or more frequently if events or changes in circumstances indicate that the asset might be impaired.

Impairment or Disposal of Long-Lived Assets, Policy [Policy Text Block]

Impairment and Disposal of Long-Lived Assets – For definite-lived intangible assets, such as customer relationships, contracts, intellectual property, and for other long-lived assets, such as property, plant and equipment, whenever impairment indicators are present, we perform a review for impairment. We calculate the undiscounted value of the projected cash flows associated with the asset, or asset group, and compare this estimated amount to the carrying amount. If the carrying amount is found to be greater, we record an impairment loss for the excess of book value over the fair value. In addition, in all cases of an impairment review, we re-evaluate the remaining useful lives of the assets and modify them, as appropriate. At December 31, 2025, no property was classified as assets held for sale within other current assets on the accompanying condensed consolidated balance sheets. Accordingly, no impairment testing was performed during 2025. At December 31, 2024, a total of $2.1 million of property was classified as assets held for sale (within other current assets) on the accompanying consolidated balance sheet, related to properties in the People’s Republic of China ("PRC") and Glen Rock, Pennsylvania, which were being exited in connection with recent restructuring initiatives and facility consolidation efforts. These assets were evaluated for impairment during 2024, and it was determined that no impairment existed.

For indefinite-lived intangible assets, such as goodwill, trademarks and tradenames, each year and whenever impairment indicators are present, we determine the fair value of the asset and record an impairment loss for the excess of book value over the fair value, if any. During the year ended December 31, 2024, the Company recorded a $0.4 million impairment charge related to its CUI tradename in connection with a significant change in market conditions due to trade restrictions placed on one of CUI's large suppliers in the PRC by the U.S. government. In addition, in all cases of an impairment review we re-evaluate whether continuing to characterize the asset as indefinite-lived is appropriate. See Note 5, "Goodwill and Other Intangible Assets," for additional details.

Depreciation, Depletion, and Amortization [Policy Text Block]

Depreciation - Property, plant and equipment are stated at cost less accumulated depreciation and amortization. Depreciation and amortization are calculated primarily using the straight-line method over the estimated useful life of the asset. The estimated useful lives primarily range from 1 to 33 years for buildings and leasehold improvements, and from 3 to 14 years for machinery and equipment.

Redeemable Noncontrolling Interest [Policy Text Block]

Redeemable Noncontrolling Interests - The Company reports noncontrolling interests in the mezzanine (“temporary equity”) section, between liabilities and equity, of the consolidated balance sheets, to the extent that such noncontrolling interests have redemption features, such as a put/call option (which did not qualify for bifurcation), that is redeemable at a fixed or determinable price on a fixed or determinable date at the option of the holder, or upon the occurrence of an event that is not solely within the control of the Company. Due to its redeemable features that are outside the control of the Company, the redeemable noncontrolling interest is and will continue to be reported in the mezzanine section in the consolidated balance sheets for as long as the put option is exercisable by the option holder. The carrying amount of the redeemable noncontrolling interest, initially valued at fair value as part of acquisition accounting, is adjusted each reporting period to equal the greater of the (i) redemption value or (ii) carrying value of the noncontrolling interest, adjusted each reporting period for income or loss attributable to the noncontrolling interest and any distributions made to date. This subsequent valuation method is in accordance with policy elections made by the Company in its accounting for the redeemable noncontrolling interest. The redemption value is calculated based on a pre-determined multiple of trailing twelve-months EBITDA (as defined in the Purchase Agreement as further described in Note 3, "Acquisition". Any measurement adjustments, if applicable, to the redeemable noncontrolling interest are recognized as an adjustment to net earnings attributable to noncontrolling interest on the consolidated statement of operations. Net earnings attributable to redeemable noncontrolling interest is classified below net earnings. Earnings per share is determined after the impact of the redeemable noncontrolling interest's share in net earnings of the Company. Refer to Note 3, "Acquisition", herein for further details related to the redeemable noncontrolling interest.

Derivatives, Policy [Policy Text Block]

Derivative Financial Instruments - As part of our risk management strategy, when considered appropriate, the Company uses derivative financial instruments including foreign currency forward contracts and interest rate swap agreements to hedge against certain foreign currency and interest rate exposures. The intent is to mitigate gains and losses caused by the underlying exposures with offsetting gains and losses on the derivative contracts. By policy, Bel does not enter into speculative positions with derivative instruments.

The Company records all derivatives as assets or liabilities on our consolidated balance sheets at their fair values. Gains and losses from the changes in values of these derivatives are accounted for based on the use of the derivative and whether it qualifies for hedge accounting. The Company's interest rate swaps and foreign currency forward contracts related to the Chinese renminbi (both further described in Note 13, "Derivative Instruments and Hedging Activities") have been designated as cash flow hedges and as such, gains/losses are recorded in accumulated other comprehensive loss ("AOCL") until such time the hedged item affects earnings.

The counterparties to our derivative financial instruments consist of several major international financial institutions. We regularly monitor the financial strength of these institutions. While the counterparties to these contracts expose us to the potential risk of credit-related losses in the event of a counterparty’s non-performance, the risk would be limited to the unrealized gains on such affected contracts.

Income Tax, Policy [Policy Text Block]

Income Taxes - We account for income taxes under the asset and liability method, which requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been included in the consolidated financial statements. Under this method, deferred tax assets and liabilities are determined based on the differences between the financial statement and tax bases of assets and liabilities using enacted tax rates in effect for the year in which the differences are expected to reverse. The effect of a change in tax rates on deferred tax assets and liabilities is recognized in income in the period that includes the enactment date. See Note 10, “Income Taxes”. We record net deferred tax assets to the extent we believe these assets will more-likely-than-not be realized. In making such determination, we consider all available positive and negative evidence, including future reversals of existing taxable temporary differences, projected future taxable income, tax planning strategies and recent financial operations. We have established valuation allowances for deferred tax assets that are not likely to be realized. In the event we were to determine that we would be able to realize our deferred income tax assets in the future in excess of our net recorded amount, we would adjust the valuation allowance, which would reduce the provision for income taxes. We establish liabilities for tax contingencies when, despite the belief that our tax return positions are fully supported, it is more likely than not that certain positions may be challenged and may not be fully sustained. The tax contingency liabilities are analyzed on a quarterly basis and adjusted based upon changes in facts and circumstances, such as the conclusion of federal and state audits, expiration of the statute of limitations for the assessment of tax, case law and emerging legislation. Our effective tax rate includes the effect of tax contingency liabilities and changes to the liabilities as considered appropriate by management.

Earnings Per Share, Policy [Policy Text Block]

Earnings per Share – We utilize the two-class method to report our earnings per share. The two-class method is an earnings allocation formula that determines earnings per share for each class of common stock according to dividends declared and participation rights in undistributed earnings. The Company's Restated Certificate of Incorporation, as amended, states that the Company's Class B common shares, par value $0.10 per share (the "Class B common stock," "Class B common shares" or "Class B shares"), are entitled to dividends at least 5% greater than dividends paid to Class A common shares, par value $0.10 per share (the "Class A common stock," "Class A common shares" or "Class A shares," and collectively with the Class B common stock, the "common stock" or the "common shares"), resulting in the two-class method of computing earnings per share. In computing earnings per share, the Company has allocated dividends declared to Class A and Class B shares based on amounts actually declared for each class of stock and 5% more of the undistributed earnings have been allocated to Class B shares than to the Class A shares on a per share basis. Basic earnings per common share are computed by dividing net earnings by the weighted-average number of common shares outstanding during the period. Diluted earnings per common share, for each class of common stock, are computed by dividing net earnings by the weighted-average number of common shares and potential common shares outstanding during the period. There were no potential common shares outstanding during the years ended December 31, 2025, 2024 or 2023 which would have had a dilutive effect on earnings per share.

The earnings and weighted average shares outstanding used in the computation of basic and diluted earnings per share are as follows:

	Years Ended December 31,
	2025		2024		2023
Numerator:
Net earnings attributable to Bel shareholders	$	61,536	$	40,960	$	73,831
Less dividends declared:
Class A		508		508		512
Class B		2,957		2,931		2,997
Undistributed earnings	$	58,071	$	37,521	$	70,322

Undistributed earnings allocation:
Class A undistributed earnings	$	9,329	$	6,064	$	11,318
Class B undistributed earnings		48,742		31,457		59,004
Total undistributed earnings	$	58,071	$	37,521	$	70,322

Net earnings allocation:
Class A net earnings	$	9,837	$	6,572	$	11,830
Class B net earnings		51,699		34,388		62,001
Net earnings	$	61,536	$	40,960	$	73,831

Denominator:
Weighted average shares outstanding:
Class A - Basic and Diluted		2,115		2,124		2,142
Class B - Basic		10,525		10,491		10,634
Class B - Diluted		10,546		10,491		10,634

Net earnings per share attributable to Bel shareholders:
Class A - Basic and Diluted	$	4.65	$	3.10	$	5.52
Class B - Basic	$	4.91	$	3.28	$	5.83
Class B - Diluted	$	4.90	$	3.28	$	5.83

Research and Development Expense, Policy [Policy Text Block]

Research and Development ("R&D") - Our engineering groups are strategically located around the world to facilitate communication with and access to customers' engineering personnel. This collaborative approach enables partnerships with customers for technical development efforts. On occasion, we execute non-disclosure agreements with our customers to help develop proprietary, next generation products destined for rapid deployment. R&D costs are expensed as incurred, and are shown as a separate line within operating expenses on the consolidated statements of operations. Generally, R&D is performed internally for the benefit of the Company. R&D costs include salaries, building maintenance and utilities, rents, materials, administration costs and miscellaneous other items. R&D expenses for the years ended December 31, 2025, 2024 and 2023 amounted to $30.9 million, $23.6 million and $22.5 million, respectively.

Fair Value Measurement, Policy [Policy Text Block]

Fair Value Measurements - We utilize the accounting guidance for fair value measurements and disclosures for all financial assets and liabilities and nonfinancial assets and liabilities that are recognized or disclosed at fair value in the consolidated financial statements on a recurring basis or on a nonrecurring basis during the reporting period. The fair value is an exit price, representing the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants based upon the best use of the asset or liability at the measurement date. The Company utilizes market data or assumptions that market participants would use in pricing the asset or liability. We classify our fair value measurements based on the lowest level of input included in the established three-tier fair value hierarchy, which prioritizes the inputs used in measuring fair value. These tiers are defined as follows:

Level 1 - Observable inputs such as quoted market prices in active markets

Level 2 - Inputs other than quoted prices in active markets that are either directly or indirectly observable

Level 3 - Unobservable inputs about which little or no market data exists, therefore requiring an entity to develop its own assumptions

For financial instruments such as cash and cash equivalents, accounts receivable, accounts payable and accrued expenses, the carrying amount approximates fair value because of the short maturities of such instruments. See Note 6, "Fair Value Measurements," for additional disclosures related to fair value measurements.

New Accounting Pronouncements, Policy [Policy Text Block]

Recently Issued Accounting Standards

Recently Adopted Accounting Standards

In December 2023, the Financial Accounting Standards Board ("FASB") issued Accounting Standard Update ("ASU") 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures, which focuses on the rate reconciliation and income taxes paid. ASU 2023-09 requires a public business entity (PBE) to disclose, on an annual basis, a tabular rate reconciliation using both percentages and currency amounts, broken out into specified categories with certain reconciling items further broken out by nature and jurisdiction to the extent those items exceed a specified threshold. In addition, all entities are required to disclose income taxes paid, net of refunds received disaggregated by federal, state/local, and foreign and by jurisdiction if the amount is at least 5% of total income tax payments, net of refunds received. The Company adopted this ASU on a retrospective basis from 2023. Refer to Note 10, "Income Taxes", for the inclusion of new disclosures required.

In November 2023, the FASB issued ASU 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures, which requires a public entity to disclose significant segment expenses and other segment items on an annual and interim basis and provide in interim periods all disclosures about a reportable segment’s profit or loss and assets that prior to adoption of this guidance had been required annually. Additionally, it requires a public entity to disclose the title and position of the Chief Operating Decision Maker ("CODM"). The ASU does not change how a public entity identifies its operating segments, aggregates them, or applies the quantitative thresholds to determine its reportable segments. In the fourth quarter of 2024, the Company adopted this guidance and applied the amendments retrospectively to all prior periods presented in the accompanying financial statements. This adoption only impacted our disclosures and did not have any impact to our results of operations, cash flows and financial condition. See Note 14, "Segments", for applicable reportable segment disclosures required by this guidance.

In March 2020, the FASB issued ASU 2020-04, Reference Rate Reform (Topic 848): Facilitation of the Effects of Reference Rate Reform on Financial Reporting. ASU 2020-04 provides temporary optional guidance on contract modifications and hedge accounting to ease the financial reporting burdens of the market transition from the London Interbank Offered Rate (“LIBOR”) to alternative reference rates. In January 2021, the FASB issued ASU 2021-01, which refined the scope of Topic 848 and clarified some of its guidance as part of the FASB’s monitoring of global reference rate activities. This updated guidance was effective upon issuance, and the Company was initially allowed to elect to apply the amendments prospectively through December 31, 2022. In December 2022, the FASB issued ASU 2022-06, Reference Rate Reform (Topic 848), Deferral of the Sunset Date of Topic 848, which extended the date by which companies could elect to apply the amendments to December 31, 2024. During January 2023, the Company amended its credit agreement and related interest rate swap agreements to transition the reference rate from LIBOR to a Secured Overnight Financing Rate ("SOFR") effective January 31, 2023. In connection with these amendments, the Company adopted ASU 2020-04 in the first quarter of 2023 and elected to apply the relevant practical expedients within the guidance. The adoption of this guidance did not have a material impact on the Company's consolidated financial statements.

In June 2016, the FASB issued ASU 2016-13, Financial Instruments Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments, as amended. The new guidance broadens the information that an entity must consider in developing its expected credit loss estimates related to its financial instruments and adds to U.S. GAAP an impairment model that is based on expected losses rather than incurred losses. On January 1, 2023, the Company adopted ASU 2016-13. The adoption of this standard did not have a material impact on the Company's consolidated financial statements.

Accounting Standards Issued But Not Yet Adopted

In November 2024, the FASB issued ASU 2024-03, Income Statement—Reporting Comprehensive Income—Expense Disaggregation Disclosures (Subtopic 220-40): Disaggregation of Income Statement Expenses, which is intended to improve disclosures about a PBE's expenses and address requests from investors for more detailed information about the types of expenses in commonly presented expense captions. Such information is intended to allow investors to better understand an entity's performance, assess future cash flows, and compare performance over time and with other entities. The amendments will require PBEs to disclose in the notes to the financial statements, at each interim and annual reporting period, specific information about certain costs and expenses, including purchases of inventory, employee compensation, depreciation, and intangible asset amortization included in each expense caption presented on the face of the income statement, and the total amount of an entity's selling expenses. The amendments are effective for annual reporting periods beginning after December 15, 2026, and interim reporting periods beginning after December 15, 2027, and may be applied either prospectively or retrospectively. Early adoption is permitted. The Company is currently evaluating the impact of adopting this guidance on the consolidated financial statements.

Note 9 - Property, Plant and Equipment, Net (Tables)

12 Months Ended

Dec. 31, 2025

Notes Tables

Property, Plant and Equipment [Table Text Block]

	December 31,
	2025			2024
Land	$	130		$	115
Buildings and improvements		16,408			19,385
Machinery and equipment		103,445			99,747
Construction in progress		7,114			5,243
		127,097			124,490
Accumulated depreciation		(78,669	)		(76,611	)
Property, plant and equipment, net	$	48,428		$	47,879

Note 14 - Segments - Long-lived Assets by Geographic Area (Details) - USD ($) $ in Thousands	Dec. 31, 2025	Dec. 31, 2024
Long-lived assets	$ 81,941	$ 82,518
UNITED STATES
Long-lived assets	50,836	40,840
CHINA
Long-lived assets	13,701	23,942
SLOVAKIA
Long-lived assets	6,666	6,553
ISRAEL
Long-lived assets	3,687	4,125
UNITED KINGDOM
Long-lived assets	3,314	3,001
All Other Foreign Countries [Member]
Long-lived assets	$ 3,737	$ 4,057

Note 12 - Accrued Expenses - Activity and Liability Balances Related to Restructuring Costs (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
Accrued restructuring costs	$ 759	$ 5,823	$ 5,498
Restructuring (credits) charges	(677)	3,459	10,114
Cash payment and other settlements	(4,387)	(3,134)
Employee Severance [Member]
Accrued restructuring costs	85	1,276	1,551
Restructuring (credits) charges	2,442	2,888
Cash payment and other settlements	(3,633)	(3,163)
Other Restructuring [Member]
Accrued restructuring costs	674	4,547	$ 3,947
Restructuring (credits) charges	(3,119)	571
Cash payment and other settlements	$ (754)	$ 29

Note 15 - Retirement Fund and Profit Sharing Plan - Changes in Plan Assets and Benefit Obligation (Details) - Supplemental Employee Retirement Plan [Member] - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
Company contributions	$ 1,012	$ 775
Benefits paid	(1,012)	(775)
Benefit obligation	18,039	19,484
Service Cost	284	395	$ 369
Interest Cost	961	903	886
Benefits paid	(1,012)	(775)
Actuarial loss (gain)	639	(1,968)
Benefit obligation	18,911	18,039	$ 19,484
Underfunded status, December 31	$ (18,911)	$ (18,039)

- Definition

Amount of contribution received by defined benefit plan from employer which increases plan assets.

+ References

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+ Details

Note 20 - Accumulated Other Comprehensive Loss - Accumulated Other Comprehensive Loss (Details) - USD ($) $ in Thousands	Dec. 31, 2025	Dec. 31, 2024
Foreign currency translation adjustment, net of taxes of ($312) at December 31, 2025 and ($312) at December 31, 2024	$ (19,490)	$ (21,966)
Unrealized holding gains on interest rate swap cash flow hedge, net of taxes of $0 at December 31, 2025 and $0 at December 31, 2024	906	2,729
Unrealized holding gains on marketable securities, net of taxes of ($7) at December 31, 2025 and ($7) at December 31, 2024	21	21
Unfunded SERP liability, net of taxes of $1,003 at December 31, 2025 and $1,183 at December 31, 2024	1,389	1,989
Accumulated other comprehensive loss	$ (17,174)	$ (17,227)

- Definition

Amount, after tax, of accumulated increase (decrease) in equity from transaction and other event and circumstance from nonowner source.

+ References + Details

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

Note 9 - Property, Plant and Equipment, Net (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
Depreciation	$ 11,800	$ 9,900	$ 8,600
Asset, Held-for-Sale, Not Part of Disposal Group	$ 0	$ 2,100

Note 3 - Acquisition (Details Textual) - USD ($)
$ in Thousands

1 Months Ended

2 Months Ended

12 Months Ended

Nov. 14, 2024

Sep. 18, 2024

Nov. 30, 2024

Dec. 31, 2024

Dec. 31, 2025

Dec. 31, 2024

Dec. 31, 2023

Jan. 01, 2027

Proceeds from Lines of Credit

$ 0

$ 242,500

$ 5,000

Revolving Credit Facility [Member]

Proceeds from Lines of Credit

$ 240,000

Enercon Technologies, Ltd [Member]

Business Acquisition, Percentage of Voting Interests Acquired

80.00%

Business Combination, Price of Acquisition, Expected

$ 320,000

Business Combination, Contingent Consideration Arrangements, Range of Outcomes, Value, High

$ 10,000

Payments to Acquire Businesses, Net of Adjustments

325,600

Business Acquisition, Transaction Costs

$ 85,600

Business Combination, Acquisition Related Costs

12,900

Business Combination, Provisional Information, Initial Accounting Incomplete, Adjustment, Inventory

$ 2,400

2,400

Business Combination, Provisional Information, Initial Accounting Incomplete, Adjustment, Property, Plant, and Equipment

3,700

Business Acquisition, Goodwill, Tax Deductible Period (Year)

15 years

Business Combination, Consideration Transferred, Equity Interests Issued and Issuable

^[1]

$ 72,354

Business Combination, Pro Forma Information, Revenue of Acquiree since Acquisition Date, Actual

20,800

Business Combination, Pro Forma Information, Earnings or Loss of Acquiree since Acquisition Date, Actual

1,000

Business Combination, Provisional Information, Initial Accounting Incomplete, Adjustment, Inventory, Net of Tax

$ 1,800

Redeemable Noncontrolling Interest, Equity, Fair Value

72,400

$ 80,600

$ 93,200

$ 80,600

Enercon Technologies, Ltd [Member] | FF3 [Member]

Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Noncurrent Liabilities, Long-Term Debt

$ 4,900

Enercon Technologies, Ltd [Member] | Market Price Risk Adjustment [Member]

Redeemable Noncontrolling Interest, Measurement Input

0.084

Enercon Technologies, Ltd [Member] | Measurement Input, Price Volatility [Member]

Redeemable Noncontrolling Interest, Measurement Input

0.51

Enercon Technologies, Ltd [Member] | Forward Rate [Member]

Redeemable Noncontrolling Interest, Measurement Input

0.0408

Enercon Technologies, Ltd [Member] | Earnout Payment [Member]

Business Combination, Contingent Consideration Arrangements, Range of Outcomes, Value, High

$ 5,000

Business Combination, Contingent Consideration, Liability

3,300

Enercon Technologies, Ltd [Member] | Revolving Credit Facility [Member]

Proceeds from Lines of Credit

240,000

Enercon Technologies, Ltd [Member] | Forecast [Member]

Business Acquisition, Percentage of Voting Interests Acquired

20.00%

Enercon Technologies, Ltd [Member] | Full Achievement of Earnout [Member] | Earnout Payment [Member]

Business Combination, Contingent Consideration, Liability

5,000

Enercon Technologies, Ltd [Member] | Above 90% and Less Than 100% Achievement of Earnout [Member] | Earnout Payment [Member]

Business Combination, Contingent Consideration, Liability

2,500

Enercon Technologies, Ltd [Member] | Less than 90% of Earnout [Member] | Earnout Payment [Member]

Business Combination, Contingent Consideration, Liability

$ 0

[1]

In connection with its acquisition of Enercon, the Company recorded a redeemable noncontrolling interest which was initially recorded at a fair value of $72.4 million as of the acquisition date utilizing the Monte Carlo simulation. Inputs to this valuation approach included the projected EBITDA (as defined in the Purchase Agreement) for fiscal year 2026, a market price risk adjustment for the EBITDA of 8.4%, an EBITDA volatility measure of 51% and a forward rate of 4.08%.

Consolidated Statements of Shareholders' Equity and Redeemable Noncontrolling Interest - USD ($) $ in Thousands	Common Class A [Member] Retained Earnings [Member]	Common Class A [Member] Common Stock Outstanding [Member]	Common Class A [Member]	Common Class B [Member] Retained Earnings [Member]	Common Class B [Member] Common Stock Outstanding [Member]	Common Class B [Member]	Retained Earnings [Member]	AOCI Attributable to Parent [Member]	Treasury Stock, Common [Member]	Additional Paid-in Capital [Member]	Noncontrolling Interest [Member]	Total
Balance at Dec. 31, 2022		$ 214			$ 1,067		$ 237,188	$ (16,546)	$ (349)	$ 40,772	$ 0	$ 262,346
Balance (in shares) at Dec. 31, 2022		2,142			10,643
Net earnings							73,831					73,831
Cash dividends declared on common stock	$ (512)		$ (512)	$ (2,997)		$ (2,997)
Issuance of restricted common stock					$ 1					(1)
Issuance of restricted common stock (in shares)					10
Forfeiture of restricted common stock					$ (3)
Forfeiture of restricted common stock (in shares)					(31)
Forfeiture of restricted common stock, APIC										3
Repurchase of treasury stock (in shares)		0			(2)
Repurchase of treasury stock									(105)			(105)
Foreign currency translation adjustment, net of taxes								6,684				6,684
Unrealized gains on interest rate swap cashflow hedge, net of taxes								(1,579)				(1,579)
Unrealized holding gains on marketable securities, net of taxes								1				1
Stock-based compensation expense										3,486		3,486
Change in unfunded SERP liability, net of taxes								(597)				(597)
Balance at Dec. 31, 2023		$ 214			$ 1,065		307,510	(12,037)	(454)	44,260		340,558
Balance (in shares) at Dec. 31, 2023		2,142			10,620
Net earnings							40,960				484	40,960
Cash dividends declared on common stock	(508)		(508)	(2,931)		(2,931)
Issuance of restricted common stock					$ 6					(6)
Issuance of restricted common stock (in shares)					58
Forfeiture of restricted common stock					$ (1)
Forfeiture of restricted common stock (in shares)					(17)
Forfeiture of restricted common stock, APIC										1
Repurchase of treasury stock (in shares)		(27)			(236)
Repurchase of treasury stock		$ (2)			$ (24)				(16,053)			(16,053)
Foreign currency translation adjustment, net of taxes								(5,543)				(5,543)
Unrealized gains on interest rate swap cashflow hedge, net of taxes								(1,231)				(1,231)
Unrealized holding gains on marketable securities, net of taxes								2				2
Stock-based compensation expense										3,740		3,740
Change in unfunded SERP liability, net of taxes								1,582				1,582
Acquisition resulting in redeemable noncontrolling interest ("NCI")		0					0	0			72,354	0
Redemption value adjustment on redeemable NCI							0				7,748	0
Purchase of common stock, APIC										26
Cancellation of treasury shares									16,507	(16,507)
Balance at Dec. 31, 2024		$ 212			$ 1,046		345,031	(17,227)	0	31,514	80,586	360,576
Balance (in shares) at Dec. 31, 2024		2,115			10,425
Net earnings							61,536				3,452	61,536
Cash dividends declared on common stock	$ (508)		$ (508)	$ (2,957)		$ (2,957)
Issuance of restricted common stock					$ 13					(13)
Issuance of restricted common stock (in shares)					129
Forfeiture of restricted common stock					$ (1)
Forfeiture of restricted common stock (in shares)					(11)
Forfeiture of restricted common stock, APIC										1
Foreign currency translation adjustment, net of taxes								2,476				2,476
Unrealized gains on interest rate swap cashflow hedge, net of taxes								(1,823)				(1,823)
Unrealized holding gains on marketable securities, net of taxes												0
Stock-based compensation expense										6,813		6,813
Change in unfunded SERP liability, net of taxes								(600)				(600)
Redemption value adjustment on redeemable NCI											9,123	0
Balance at Dec. 31, 2025		$ 212			$ 1,058		$ 403,102	$ (17,174)	$ 0	$ 38,315	$ 93,161	$ 425,513
Balance (in shares) at Dec. 31, 2025		2,115			10,543

Note 18 - Leases

12 Months Ended

Dec. 31, 2025

Notes to Financial Statements

Lessee, Operating Leases [Text Block]

18.

LEASES

The Company has operating leases for its facilities used for manufacturing, research and development, sales and administration. There are also operating and finance leases related to manufacturing equipment, office equipment and vehicles. These leases have remaining lease terms ranging from 1 year to 9 years. Certain of the leases contain options to extend the term of the lease and certain of the leases contain options to terminate the lease within a specified period of time. These options to extend or terminate a lease are included in the lease term only when it is reasonably likely that the Company will elect that option. The Company is not a party to any material sublease arrangements.

The components of lease expense, which are included in cost of sales, research and development costs, and selling, general and administrative expense, based on the underlying use of the ROU asset, were as follows:

	Year Ended December 31,
	2025		2024		2023
Amortization of ROU assets - finance leases	$	415	$	819	$	491
Interest on lease liabilities - finance leases		83		190		121
Operating lease cost (cost resulting from lease payments)		9,997		9,441		8,127
Short-term lease cost		361		57		207
Variable lease cost (cost excluded from lease payments)		1,302		1,218		397
Total lease cost	$	12,158	$	11,725	$	9,343

Supplemental cash flow information related to leases is as follows:

	Year Ended December 31,
	2025		2024		2023
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows from operating leases	$	10,063	$	9,099	$	8,090
Operating cash flows from finance leases		83		190		121
Finance cash flows from finance leases		418		790		527
Right-of-use assets obtained in exchange for lease obligations:
Operating leases		4,763		6,870		5,999
Finance leases		83		1,309		199

Supplemental balance sheet information related to leases was as follows:

	2025			2024
Operating Leases:
Operating lease right-of-use assets	$	22,868		$	25,125
Operating lease liability, current		8,029			7,954
Operating lease liability, long-term		15,867			17,763
Total operating lease liabilities	$	23,896		$	25,717

Finance Leases:
Property, plant and equipment, gross	$	2,933		$	2,596
Accumulated depreciation		(1,768	)		(1,185	)
Property, plant and equipment, net	$	1,165		$	1,411
Other current liabilities	$	423		$	374
Other long-term liabilities		838			1,054
Total finance lease liabilities	$	1,261		$	1,428

	2025			2024			2023
Weighted-Average Remaining Lease Term:
Operating leases (in years)		4.0			4.5			4.3
Finance leases (in years)		3.1			3.9			4.3

Weighted-Average Discount Rate:
Operating leases		6.0	%		6.0	%		6.0	%
Finance leases		6.0	%		6.0	%		6.0	%

Our discount rate is based on our incremental borrowing rate, as adjusted based on the geographic regions in which our lease assets are located.

Maturities of lease liabilities were as follows as of December 31, 2025:

Year Ending	Operating			Finance
December 31,	Leases			Leases
2026	$	9,203		$	492
2027		6,151			400
2028		4,743			347
2029		2,718			104
2030		1,696			34
Thereafter		2,434			-
Total undiscounted cash flows		26,945			1,377
Less imputed interest		(3,049	)		(116	)
Present value of lease liabilities	$	23,896		$	1,261

Note 1 - Description of Business and Summary of Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2025

Notes Tables

Debt Securities, Held-to-Maturity [Table Text Block]

	December 31, 2025		December 31, 2024

Held to maturity U.S. Treasury securities
Amortized Cost	$	-	$	950
Gross Unrealized Gain	$	-	$	26
Fair Value	$	-	$	977

Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]

	Years Ended December 31,
	2025		2024		2023
Numerator:
Net earnings attributable to Bel shareholders	$	61,536	$	40,960	$	73,831
Less dividends declared:
Class A		508		508		512
Class B		2,957		2,931		2,997
Undistributed earnings	$	58,071	$	37,521	$	70,322

Undistributed earnings allocation:
Class A undistributed earnings	$	9,329	$	6,064	$	11,318
Class B undistributed earnings		48,742		31,457		59,004
Total undistributed earnings	$	58,071	$	37,521	$	70,322

Net earnings allocation:
Class A net earnings	$	9,837	$	6,572	$	11,830
Class B net earnings		51,699		34,388		62,001
Net earnings	$	61,536	$	40,960	$	73,831

Denominator:
Weighted average shares outstanding:
Class A - Basic and Diluted		2,115		2,124		2,142
Class B - Basic		10,525		10,491		10,634
Class B - Diluted		10,546		10,491		10,634

Net earnings per share attributable to Bel shareholders:
Class A - Basic and Diluted	$	4.65	$	3.10	$	5.52
Class B - Basic	$	4.91	$	3.28	$	5.83
Class B - Diluted	$	4.90	$	3.28	$	5.83

- Definition

Tabular disclosure of information about investment in debt security measured at amortized cost (held-to-maturity).

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 5
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-URI https://asc.fasb.org/1943274/2147481800/320-10-50-5

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-URI https://asc.fasb.org/1943274/2147481800/320-10-50-5B

+ Details

Note 14 - Segments - Segments (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
Net sales	$ 675,455	$ 534,792	$ 639,813
Cost of sales	411,037	332,434	423,964
Gross profit	$ 264,418	$ 202,358	$ 215,849
Gross profit %	39.10%	37.80%	33.70%
Total Assets	$ 935,200	$ 949,789	$ 571,631
Capital Expenditures	12,002	14,108	12,126
Depreciation and amortization	26,592	16,457	13,312
Interest Expense	14,751	4,078	2,850
Power Solutions and Protection Segment [Member]
Net sales	356,805	245,551	314,105
Cost of sales	204,414	141,425	194,364
Gross profit	$ 152,391	$ 104,126	$ 119,741
Gross profit %	42.70%	42.40%	38.10%
Total Assets	$ 633,801	$ 654,131	$ 222,068
Capital Expenditures	5,109	5,446	4,563
Depreciation and amortization	18,012	8,284	5,280
Interest Expense	263	1,327	0
Connectivity Solutions [Member]
Net sales	232,286	220,370	210,572
Cost of sales	142,422	138,606	138,541
Gross profit	$ 89,864	$ 81,764	$ 72,031
Gross profit %	38.70%	37.10%	34.20%
Total Assets	$ 183,249	$ 177,443	$ 197,045
Capital Expenditures	6,442	7,908	7,384
Depreciation and amortization	7,034	6,853	6,152
Interest Expense	3	68	0
Magnetic Solutions Segment [Member]
Net sales	86,364	68,871	115,136
Cost of sales	62,561	51,418	89,822
Gross profit	$ 23,803	$ 17,453	$ 25,314
Gross profit %	27.60%	25.30%	22.00%
Total Assets	$ 54,144	$ 51,415	$ 47,900
Capital Expenditures	326	281	160
Depreciation and amortization	970	819	1,094
Interest Expense	0	0	0
Corporate Segment [Member]
Net sales	0	0
Cost of sales	1,640	985	1,237
Gross profit	(1,640)	(985)	(1,237)
Total Assets	64,006	66,800	104,618
Capital Expenditures	125	473	19
Depreciation and amortization	576	501	786
Interest Expense	$ 14,485	$ 2,683	$ 2,850

Note 10 - Income Taxes - Schedule of Income Before Income Taxes (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
Domestic	$ 34,102	$ 29,224	$ 51,550
Foreign	60,948	32,584	31,750
Earnings before provision for income taxes	$ 95,050	$ 61,808	$ 83,300

- Definition

Amount of income (loss) from continuing operations, including income (loss) from equity method investments, before deduction of income tax expense (benefit), and income (loss) attributable to noncontrolling interest.

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Reference 1: http://www.xbrl.org/2003/role/exampleRef
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+ Details

Consolidated Statements of Comprehensive Income - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
Net earnings available to common shareholders	$ 74,111	$ 49,192	$ 73,831
Other comprehensive income:
Currency translation adjustment, net of taxes of $0, $36 and ($93)	2,476	(5,543)	6,684
Unrealized gains on interest rate swap cashflow hedge, net of taxes	(1,823)	(1,231)	(1,579)
Unrealized holding gains on marketable securities, net of taxes	0	2	1
Change in unfunded SERP liability, net of taxes of ($179), ($465) and ($161)	(600)	1,582	(597)
Net current period other comprehensive income (loss)	53	(5,190)	4,509
Comprehensive income	74,164	44,002	78,340
Comprehensive income attributable to noncontrolling interest	3,452	484	0
Comprehensive income attributable to Bel shareholders	$ 70,712	$ 43,518	$ 78,340

Note 17 - Common Stock

12 Months Ended

Dec. 31, 2025

Notes to Financial Statements

Equity [Text Block]

17.

COMMON STOCK

Throughout 2025, 2024 and 2023, the Company declared cash dividends on a quarterly basis at a rate of $0.06 per Class A (voting) share of common stock and $0.07 per Class B (non-voting) share of common stock. The Company declared and paid cash dividends totaling $3.5 million in 2025, $3.5 million in 2024, and $3.5 million in 2023. There are no contractual restrictions on the Company's ability to pay dividends, provided that the Company is not in default under its credit agreement immediately before such payment and after giving effect to such payment.

- Definition

The entire disclosure for equity.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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+ Details

Note 10 - Income Taxes - Reconciliation of Taxes on Income (Details) - USD ($)
$ in Thousands

12 Months Ended

Dec. 31, 2025

Dec. 31, 2024

Dec. 31, 2023

U.S. Federal statutory income tax rate, amount

$ 19,961

$ 12,980

$ 17,493

U.S. Federal statutory income tax rate, percent

21.00%

State and local income taxes, net of federal income tax effect, amount

^[1]

$ (599)

$ (767)

$ (432)

State and local income taxes, net of federal income tax effect, percent

^[1]

(0.60%)

(1.20%)

(0.50%)

Change in valuation allowance, amount

$ 0

$ (184)

Change in valuation allowance, percent

0.00%

(0.20%)

Other, amount

$ 52

$ 36

$ 374

Other, percent

0.10%

0.40%

Global intangible low-taxed income, amount

$ 1,529

$ 22

$ 668

Global intangible low-taxed income, percent

1.60%

0.00%

0.80%

Foreign-derived intangible income, amount

$ 0

$ (478)

Foreign-derived intangible income, percent

0.00%

(0.60%)

Adjustments to transition tax, amount

$ 0

$ 493

$ 0

Adjustments to transition tax, percent

0.00%

0.80%

0.00%

Research and development tax credits, amount

$ (407)

$ 68

$ (75)

Research and development tax credits, percent

(0.40%)

0.10%

(0.10%)

Share-based payment awards, amount

$ (2,148)

$ (1,027)

$ (483)

Share-based payment awards, percent

(2.30%)

(1.70%)

(0.60%)

Change in COLI, amount

$ (295)

$ (275)

$ (273)

Change in COLI, percent

(0.30%)

(0.40%)

(0.30%)

Intercompany bad debt, amount

$ 1,952

$ 1,118

$ 0

Intercompany bad debt, percent

2.10%

1.80%

0.00%

Section 162(m) limitation, amount

$ 476

$ 0

Section 162(m) limitation, percent

0.50%

0.00%

Other nondeductible, amount

$ 23

$ 67

$ (50)

Other nondeductible, percent

0.00%

0.10%

(0.10%)

Changes in unrecognized tax benefits

$ (604)

$ (1,696)

$ (4,726)

Changes in unrecognized tax benefits, percent

(0.60%)

(2.70%)

(5.70%)

Income Tax Expense (Benefit)

$ 20,939

$ 12,616

$ 9,469

Effective tax rate, percent

22.00%

20.50%

11.40%

Foreign Tax Jurisdiction [Member]

Rate differential, amount

$ 999

$ 1,597

$ (2,365)

Rate differential, percent

1.10%

2.60%

(2.80%)

Macau [Member] | Foreign Tax Jurisdiction [Member]

Rate differential, amount

$ 0

$ (306)

$ 0

Rate differential, percent

0.00%

(0.50%)

0.60%

Adjustments relating to prior years, amount

$ 0

$ 687

$ 0

Adjustments relating to prior years, percent

0.00%

1.10%

0.00%

Change in valuation allowance, amount

$ 0

$ 499

$ 0

Change in valuation allowance, percent

0.00%

0.80%

0.00%

Other, amount

$ 0

$ 91

$ 0

Other, percent

0.00%

0.10%

0.00%

State Administration of Taxation, China [Member] | Foreign Tax Jurisdiction [Member]

Rate differential, amount

$ 0

$ 661

Rate differential, percent

0.00%

0.80%

Change in valuation allowance, amount

$ 0

$ (272)

Change in valuation allowance, percent

0.00%

(0.30%)

Other, amount

$ 0

$ (79)

Other, percent

0.00%

(0.10%)

Nontaxable controlled foreign corporation ("CFC") income, amount

$ 0

$ (3,235)

Nontaxable controlled foreign corporation ("CFC") income, percent

0.00%

(3.90%)

Withholding tax on Dividends, amount

$ 0

$ (227)

Withholding tax on Dividends, percent

0.00%

(0.30%)

All Other Foreign Countries [Member] | Foreign Tax Jurisdiction [Member]

Other foreign jurisdictions, amount

$ 999

$ 626

$ 787

Other foreign jurisdictions, percent

1.10%

1.00%

0.90%

[1]	The states and local jurisdictions that contribute the majority (greater than 50%) of the tax effect in this category include Minnesota, California, Florida, and New Jersey.

Note 4 - Revenue

12 Months Ended

Dec. 31, 2025

Notes to Financial Statements

Revenue from Contract with Customer [Text Block]

REVENUE

Nature of Goods and Services

Our revenues are substantially derived from sales of our products.

In our Power Solutions and Protection product group, we provide AC/DC and DC/DC power conversion devices and circuit protection products. Applications range from board-mount power to system-level architectures for servers, storage, networking, industrial, transportation, commercial aerospace and defense applications.

In our Connectivity Solutions product group, we provide connectors and cable assemblies to the aerospace, military/defense, commercial, rugged harsh environment and communication markets. This group also includes passive jacks, plugs and cable assemblies that provide connectivity in networking equipment, as well as modular plugs and cable assemblies used within the structured cabling system, known as premise wiring.

In our Magnetic Solutions product group, we provide an extensive line of integrated connector modules (ICM), where an Ethernet magnetic solution is integrated into a connector package. Products within the Company's Magnetic Solutions group are primarily used in networking and industrial applications.

The Company also provides incremental services to our customers in the form of training, highly-customized product development services, technical support, special tooling, and other support as deemed necessary from time to time. For purposes of ASC 606, all such incremental services were concluded to be immaterial in the context of the contracts.

Types of Contracts

Substantially all of the Company's revenue is derived from contracts with its customers under one of the following types of contracts:

•

Direct with customer: This includes contracts with original equipment manufacturers (OEMs), original design manufacturers (ODMs), and contract manufacturers (CMs). The nature of Bel's products are such that they represent components which are installed in various end applications (e.g., servers, aircraft, missiles and rail applications). The OEMs, ODMs or CMs that purchase our product for further installation are our end customers. Contracts with these customers are broad-based and cover general terms and conditions. Details such as order volume and pricing are typically contained in individual purchase orders, and as a result, we view each product on each purchase order as an individual performance obligation. Incremental services included in the contracts, such as training, highly-customized product development services, tooling and other customer support are determined to be immaterial in the context of the contract, both individually and in the aggregate. Revenue under these contracts is generally recognized at a point in time, generally upon shipping or delivery, which closely mirrors the shipping terms dictated by the applicable contract.

•

Distributor: Distribution customers buy product directly from Bel and sell it in the marketplace to end customers. Bel contracts directly with the distributor. These contracts are typically global in nature and cover a variety of our product groups. Similar to contracts with OEMs, ODMs and CMs, each product on each purchase order is considered an individual performance obligation. Revenue is recognized at a point in time, generally upon shipping or delivery, which closely mirrors the shipping terms dictated by the applicable contract.

•

Customer-Designated Hub Arrangements: These customers operate under a type of concession agreement whereby the Company ships goods to a warehouse or hub, where they will be pulled by the customer at a later date. The terms specified in the customer-designated hub contracts specify that the Company will not invoice the customer for product until it is pulled from the warehouse or hub. Once product arrives at the hub, it is generally not returned to Bel unless there is a warranty issue (see Note 1, "Description of Business and Summary of Significant Accounting Policies - Product Warranties" above). Similar to the contracts described above, each product on each purchase order is considered an individual performance obligation. Under ASC 606, it was determined that the majority of these hubs are customer-controlled, and therefore control transfers to the customer upon either delivery from Bel's warehouse, or arrival at the customer-controlled hub, depending upon the applicable shipping terms. Revenue is therefore recognized as control of the product is transferred to the customer (for customer-controlled hubs, this is at the time product is shipped to the hub). The accompanying consolidated balance sheet reflects a corresponding unbilled receivable balance, as we do not have the right to invoice the customer until product is pulled from the hub.

•

Licensing Agreements: License agreements are only applicable to our Power Solutions and Protection product group, and include provisions for Bel to receive sales-based royalty income related to the licensing of Bel's patents or other intellectual property (IP) utilized by a third-party entity. Income related to these agreements is tracked by the licensee throughout the year based on their sales of product that utilize Bel's IP, and that data is reported to Bel either on a quarterly or annual basis, with payment generally received within 30 days of the reporting date. Our performance obligation is satisfied upon delivery of the IP at the beginning of the license period, as the licenses are functional in nature. However, the recognition of revenue associated with these licenses is subject to the sales- or usage-based constraint on variable consideration. As such, the Company records a constrained estimate of this variable consideration as royalty income in the period of the underlying customers' product sales, with adjustments made as actual licensee sales data becomes available.

Significant Payment Terms

Contracts with customers indicate the general terms and conditions in which business will be conducted for a set period of time. Individual purchase orders state the description, quantity and price of each product purchased. Payment for products sold under direct contracts with customers or contracts with distributors is typically due in full within 30-90 days from the transfer of title to the customer. Payment for products sold under our customer-designated hub arrangements is typically due within 60 days of the customer pulling the product from the hub. Payment due related to our licensing agreements is generally within 30 days of receiving the licensee sales data, which is either on a quarterly or annual basis.

Since the customer agrees to a stated price for each product on each purchase order, the majority of contracts are not subject to variable consideration. However, the "ship and debit" arrangements with distributors, royalty income associated with our licensing agreements, and the product returns described above are each deemed to be variable consideration which requires the Company to make constrained estimates based on historical data. At the time of adoption, the Company elected to apply the practical expedient permitted under ASC Topic 606, “Revenue from Contracts with Customers.” This expedient allows entities not to adjust the promised consideration in a contract for the effects of a significant financing component if the period between the transfer of control of goods or services to the customer and receipt of payment is one year or less. The Company assessed its contracts and determined that the timing difference between the transfer of control and payment is typically less than one year. Accordingly, the Company recognizes revenue at the amount of consideration to which it expects to be entitled without separately presenting or recognizing interest income or interest expense related to the timing of payment.

Disaggregation of Revenue

The following table provides information about disaggregated revenue by geographic region and sales channel, and includes a reconciliation of the disaggregated revenue to our reportable segments:

	Year Ended December 31, 2025
	Power Solutions		Connectivity		Magnetic
	and Protection		Solutions		Solutions		Consolidated
*By Geographic Region:*
North America	$	226,664	$	184,839	$	35,869	$	447,372
EMEA		58,765		42,252		3,569		104,586
Asia		71,376		5,195		46,926		123,497
	$	356,805	$	232,286	$	86,364	$	675,455

*By Sales Channel:*
Direct to customer	$	280,123	$	152,458	$	64,062	$	496,643
Through distribution		76,682		79,828		22,302		178,812
	$	356,805	$	232,286	$	86,364	$	675,455

	Year Ended December 31, 2024
	Power Solutions		Connectivity		Magnetic
	and Protection		Solutions		Solutions		Consolidated
*By Geographic Region:*
North America	$	161,496	$	172,477	$	28,187	$	362,160
EMEA		57,010		42,581		4,700		104,291
Asia		27,045		5,312		35,984		68,341
	$	245,551	$	220,370	$	68,871	$	534,792

*By Sales Channel:*
Direct to customer	$	170,357	$	138,377	$	49,047	$	357,781
Through distribution		75,194		81,993		19,824		177,011
	$	245,551	$	220,370	$	68,871	$	534,792

	Year Ended December 31, 2023
	Power Solutions		Connectivity		Magnetic
	and Protection		Solutions		Solutions		Consolidated
*By Geographic Region:*
North America	$	233,016	$	172,518	$	42,259	$	447,793
EMEA		57,567		32,689		8,263		98,519
Asia		23,522		5,365		64,614		93,501
	$	314,105	$	210,572	$	115,136	$	639,813

*By Sales Channel:*
Direct to customer	$	221,828	$	130,893	$	86,608	$	439,329
Through distribution		92,277		79,679		28,528		200,484
	$	314,105	$	210,572	$	115,136	$	639,813

Contract Assets and Contract Liabilities:

A contract asset results when goods or services have been transferred to the customer but payment is contingent upon a future event, other than passage of time. In the case of our customer-controlled hub arrangements, we are unable to invoice the customer until product is pulled from the hub by the customer, which generates an unbilled receivable (a contract asset) when revenue is initially recognized.

A contract liability results when cash payments are received or due in advance of our performance obligation being met. We have certain customers who provide payment in advance of product being shipped, which results in deferred revenue (a contract liability).

The balances of the Company's contract assets and contract liabilities at December 31, 2025, 2024, and 2023 are as follows:

	December 31,		December 31,		December 31,
	2025		2024		2023
Contract assets - current (unbilled receivables)	$	9,747	$	4,994	$	12,793
Contract liabilities - current (deferred revenue)	$	9,767	$	6,120	$	3,046
Accounts receivable, net	$	121,490	$	111,376	$	84,129

The change in balance of our unbilled receivables from December 31, 2024 to December 31, 2025 primarily relates to a timing difference between the Company's performance (i.e. when our product is shipped to a customer-controlled hub) and the point at which the Company can invoice the customer per the terms of the customer contract (i.e. when the customer pulls our product from the customer-controlled hub). The deferred revenue balance is included within other current liabilities on the accompanying balance sheets.

A tabular presentation of the activity within the deferred revenue account for the years ended December 31, 2025 and December 31, 2024 are presented below:

	Years Ended December 31,
	2025			2024
Balance, January 1	$	6,120		$	3,046
New advance payments received		94,624			17,551
Recognized as revenue during period		(90,977	)		(14,469	)
Currency translation		-			(8	)
Balance, December 31	$	9,767		$	6,120

Transaction Price Allocated to Future Obligations:

The aggregate amount of transaction price allocated to remaining performance obligations that have not been fully satisfied as of December 31, 2025 related to contracts that exceed one year in duration amounted to $20.2 million, with expected contract expiration dates that range largely from 2027 – 2030. It is expected that $2.7 million of this aggregate amount will be recognized in 2027, $0.5 million will be recognized in 2028 and the remainder will be recognized in years beyond 2028. The majority of the Company's orders received (but not yet shipped) at December 31, 2025 is related to contracts that have an original expected duration of one year or less, for which the Company is electing to utilize the practical expedient available within the guidance, and are excluded from the transaction price related to these future obligations. The Company will generally satisfy the remaining performance obligations as we transfer control of the products ordered to our customers.

- Definition

The entire disclosure of revenue from contract with customer to transfer good or service and to transfer nonfinancial asset. Includes, but is not limited to, disaggregation of revenue, credit loss recognized from contract with customer, judgment and change in judgment related to contract with customer, and asset recognized from cost incurred to obtain or fulfill contract with customer. Excludes insurance and lease contracts.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 7
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479806/606-10-50-7

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 9
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479806/606-10-50-9

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 10
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479806/606-10-50-10

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 15
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479806/606-10-50-15

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479806/606-10-50-12

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479806/606-10-50-12

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479806/606-10-50-12

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479806/606-10-50-12

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12
-Subparagraph (e)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479806/606-10-50-12

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Subparagraph (b)(2)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479806/606-10-50-13

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Name Accounting Standards Codification
-Topic 606
-Publisher FASB
-URI https://asc.fasb.org/606/tableOfContent

+ Details

Note 17 - Common Stock (Details Textual) - USD ($) $ / shares in Units, $ in Millions	3 Months Ended	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
Dividends, Common Stock		$ 3.5	$ 3.5	$ 3.5
Common Class A [Member]
Dividends declared (in dollars per share)	$ 0.06	$ 0.24	$ 0.24	$ 0.24
Common Class B [Member]
Dividends declared (in dollars per share)	$ 0.07	$ 0.28	$ 0.28	$ 0.28

Note 5 - Goodwill and Other Intangible Assets - Components of Definite and Indefinite-lived Intangible Assets (Details) - USD ($) $ in Thousands	Dec. 31, 2025	Dec. 31, 2024
Gross carrying amount	$ 282,703	$ 281,648
Accumulated amortization	64,737	49,700
Net carrying amount	217,966	231,948
Trademarks [Member]
Trademarks	38,563	38,337
Trademarks	159	158
Trademarks	38,404	38,179
Patents, Licenses and Technology [Member]
Gross carrying amount	56,417	56,628
Accumulated amortization	15,642	12,589
Net carrying amount	40,775	44,039
Customer Relationships [Member]
Gross carrying amount	187,723	186,683
Accumulated amortization	48,936	36,953
Net carrying amount	$ 138,787	$ 149,730

Note 15 - Retirement Fund and Profit Sharing Plan (Tables)

12 Months Ended

Dec. 31, 2025

Notes Tables

Schedule of Net Benefit Costs [Table Text Block]

	Years Ended December 31,
	2025			2024		2023
Service Cost	$	284		$	395	$	369
Interest Cost		961			903		886
Net amortization		(141	)		79		71
Net periodic benefit cost	$	1,104		$	1,377	$	1,326

Defined Benefit Plan, Plan with Projected Benefit Obligation in Excess of Plan Assets [Table Text Block]

	Years Ended December 31,
	2025			2024
Fair value of Plan assets, January 1	$	-		$	-
Company contributions		1,012			775
Benefits paid		(1,012	)		(775	)
Fair value of Plan assets, December 31	$	-		$	-
Benefit obligation, January 1	$	18,039		$	19,484
Service cost		284			395
Interest cost		961			903
Benefits paid		(1,012	)		(775	)
Actuarial loss (gain)		639			(1,968	)
Benefit obligation, December 31	$	18,911		$	18,039
Underfunded status, December 31	$	(18,911	)	$	(18,039	)

Schedule of Expected Benefit Payments [Table Text Block]

Years Ending
December 31,
2026	$	1,143
2027		1,212
2028		1,304
2029		1,319
2030		1,360
2031 - 2035		7,379

Schedule of Amounts Recognized in Other Comprehensive Income (Loss) [Table Text Block]

	December 31,
	2025			2024			2023
Prior service cost	$	55		$	132		$	212
Net loss		(3,085	)		(3,303	)		(1,336	)
	$	(3,030	)	$	(3,171	)	$	(1,124	)

Defined Benefit Plan, Assumptions [Table Text Block]

	Years Ended December 31,
	2025			2024			2023
Net periodic benefit cost:
Discount rate		5.50	%		4.75	%		5.00	%
Rate of compensation increase		2.50	%		2.50	%		2.50	%
Benefit obligation:
Discount rate		5.25	%		5.50	%		4.75	%
Rate of compensation increase		2.50	%		2.50	%		2.50	%

Note 14 - Segments (Tables)

12 Months Ended

Dec. 31, 2025

Notes Tables

Schedule of Segment Reporting Information, by Segment [Table Text Block]

	Year Ended December 31, 2025
	Power Solutions			Connectivity			Magnetic			Corporate/
	and Protection			Solutions			Solutions			Other			Total
Net sales	$	356,805		$	232,286		$	86,364		$	-		$	675,455
Cost of sales		204,414			142,422			62,561			1,640			411,037
Gross profit		152,391			89,864			23,803			(1,640	)		264,418
Gross profit %		42.7	%		38.7	%		27.6	%		nm			39.1	%

Other Segment Disclosures:
Total Assets	$	633,801		$	183,249		$	54,144		$	64,006		$	935,200
Capital Expenditures		5,109			6,442			326			125			12,002
Depreciation and Amortization Expense		18,012			7,034			970			576			26,592
Interest Expense		263			3			-			14,485			14,751

	Year Ended December 31, 2024
	Power Solutions			Connectivity			Magnetic			Corporate/
	and Protection			Solutions			Solutions			Other			Total
Net sales	$	245,551		$	220,370		$	68,871		$	-		$	534,792
Cost of sales		141,425			138,606			51,418			985			332,434
Gross profit		104,126			81,764			17,453			(985	)		202,358
Gross profit %		42.4	%		37.1	%		25.3	%		nm			37.8	%

Other Segment Disclosures:
Total assets	$	654,131		$	177,443		$	51,415		$	66,800		$	949,789
Capital expenditures		5,446			7,908			281			473			14,108
Depreciation and amortization expense		8,284			6,853			819			501			16,457
Interest expense		1,327			68			-			2,683			4,078

	Year Ended December 31, 2023
	Power Solutions			Connectivity			Magnetic			Corporate/
	and Protection			Solutions			Solutions			Other			Total
Net sales	$314,105			$210,572			$115,136			$-			$639,813
Cost of sales		194,364			138,541			89,822			1,237			423,964
Gross profit		119,741			72,031			25,314			(1,237	)		215,849
Gross profit %		38.1	%		34.2	%		22.0	%		nm			33.7	%

Other Segment Disclosures:
Total assets	$	222,068		$	197,045		$	47,900		$	104,618		$	571,631
Capital expenditures		4,563			7,384			160			19			12,126
Depreciation and amortization expense		5,280			6,152			1,094			786			13,312
Interest expense		-			-			-			2,850			2,850

Revenue from External Customers by Geographic Areas [Table Text Block]

	Years Ended December 31,
	2025		2024		2023
*Net Sales by Geographic Location:*
United States	$	447,367	$	362,118	$	447,793
People's Republic of China (PRC)		52,323		23,394		43,109
Macao		-		25,130		35,026
United Kingdom		37,071		35,915		25,648
Slovakia		32,172		33,228		35,555
Germany		14,717		15,268		17,327
India		8,846		10,635		15,365
Switzerland		15,747		15,594		11,237
Israel		62,348		8,227		-
All other foreign countries		4,864		5,283		8,753
Consolidated net sales		675,455		534,792		639,813

*Net Sales by Major Product Line:*
Power solutions and protection	$	356,805	$	245,551	$	314,105
Connectivity solutions		232,286		220,370		210,572
Magnetic solutions		86,364		68,871		115,136
Consolidated net sales	$	675,455	$	534,792	$	639,813

Long-Lived Assets by Geographic Areas [Table Text Block]

	December 31,
	2025		2024
*Long-lived Assets by Geographic Location:*
United States	$	50,836	$	40,840
People's Republic of China (PRC)		13,701		23,942
Slovakia		6,666		6,553
Israel		3,687		4,125
United Kingdom		3,314		3,001
All other foreign countries		3,737		4,057
Consolidated long-lived assets	$	81,941	$	82,518

Note 16 - Share-based Compensation (Details Textual) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
Restricted Stock [Member]
Share-Based Payment Arrangement, Expense	$ 6,800	$ 3,700	$ 3,500
Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, ForfeitureRate	5.00%
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value (in dollars per share)	$ 76.66
Share-Based Payment Arrangement, Nonvested Award, Excluding Option, Cost Not yet Recognized, Amount	$ 12,300
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition (Year)	2 years 2 months 12 days
Restricted Stock [Member] \| Share-Based Payment Arrangement, Tranche One [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Award Vesting Rights, Percentage	33.33%		25.00%
Performance Stock Units [Member]
Share-Based Payment Arrangement, Expense	$ 400	$ 0	$ 0
Share-Based Compensation Arrangement by Share-Based Payment Award, Non-Option Equity Instruments, Granted (in shares)	18,012
Share-Based Compensation Arrangement by Share-Based Payment Award, Award Requisite Service Period (Year)	3 years
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value (in dollars per share)	$ 103.5
Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Grant Date Closing Price (in dollars per share)	$ 73.91
Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Risk Free Interest Rate	3.93%
Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Expected Volatility Rate	51.83%
Performance Stock Units [Member] \| Minimum [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Shares Earned Compared to Target, Percentage	0.00%
Performance Stock Units [Member] \| Maximum [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Shares Earned Compared to Target, Percentage	200.00%
Common Class B [Member] \| Restricted Stock [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Shares Issued in Period (in shares)	128,462	57,960	10,000
The 2020 Equity Compensation Plan [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Number of Shares Available for Grant (in shares)	356,889
The 2020 Equity Compensation Plan [Member] \| Common Class B [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized (in shares)	1,000,000

Consolidated Balance Sheets (Parentheticals) - USD ($) $ in Thousands	Dec. 31, 2025	Dec. 31, 2024
Accounts receivable, allowance for doubtful accounts	$ 671	$ 1,336
Preferred stock, no par value (in dollars per share)	$ 0	$ 0
Preferred stock, shares authorized (in shares)	1,000,000	1,000,000
Preferred stock, shares issued (in shares)	0	0
Common stock, treasury shares (in shares)	0	0
Common Class A [Member]
Common stock, par value (in dollars per share)	$ 0.1	$ 0.1
Common stock, shares authorized (in shares)	10,000,000	10,000,000
Common stock, shares outstanding (in shares)	2,115,263	2,115,263
Common stock, treasury shares (in shares)	1,072,769	1,072,769
Common Class B [Member]
Common stock, par value (in dollars per share)	$ 0.1	$ 0.1
Common stock, shares authorized (in shares)	30,000,000	30,000,000
Common stock, shares outstanding (in shares)	10,543,368	10,425,175
Common Class B [Member] \| Restricted Stock [Member]
Common stock, treasury shares (in shares)	3,218,307	3,218,307

Note 5 - Goodwill and Other Intangible Assets

12 Months Ended

Dec. 31, 2025

Notes to Financial Statements

Goodwill Disclosure [Text Block]

5.	GOODWILL AND OTHER INTANGIBLE ASSETS

Goodwill

Goodwill represents the excess of the purchase price and related acquisition costs over the fair value assigned to the net tangible and other intangible assets acquired in a business acquisition. At December 31, 2025 and 2024, the Company's reportable operating segments were as follows:

	•	Power Solutions and Protection: includes the 2012 acquisition of Powerbox Italia, the 2014 acquisition of ABB's Power Solutions business, the 2019 acquisition of the majority of CUI Inc.'s power products business, the 2021 acquisition of EOS, the 2023 equity method investment in innolectric, the 2024 acquisition of Enercon, in addition to sales and an estimated allocation of expenses related to power products manufactured at Bel sites that are not product group specific.

	•	Connectivity Solutions: includes the 2010 acquisition of Cinch Connectors, the 2012 acquisitions of Fibreco Limited and GigaCom Interconnect, the 2013 acquisition of Array Connector, the 2014 acquisition of Emerson Network Power Connectivity Solutions, the 2021 acquisition of rms Connectors, in addition to sales and an estimated allocation of expenses related to connectivity products manufactured at Bel sites that are not product group specific.

	•	Magnetic Solutions: includes the 2013 acquisition of TE Connectivity's Coil Wound Magnetics business, our Signal Transformer business, in addition to sales and an estimated allocation of expenses related to Bel's ICM and discrete magnetic products that are manufactured at Bel sites that are not product group specific.

The changes in the carrying value of goodwill classified by our segment reporting structure for the year ended December 31, 2025 are as noted in the table below.

	Total			Power Solutions & Protection			Connectivity Solutions			Magnetic Solutions
Balance at January 1, 2024:
Goodwill, gross	$	26,642		$	18,623		$	8,019		$	-
Goodwill, net	$	26,642		$	18,623		$	8,019		$	-

Goodwill allocation related to acquisition		182,905			182,905			-			-
Foreign currency translation		(1,511	)		(1,441	)		(70	)		-

Balance at December 31, 2024:
Goodwill, gross	$	208,036		$	200,087		$	7,949		$	-
Goodwill, net	$	208,036		$	200,087		$	7,949		$	-

Goodwill allocation related to acquisition		3,809		$	3,809		$	-		$	-
Foreign currency translation		2,976			2,581			395			-

Balance at December 31, 2025:
Goodwill, gross	$	214,821		$	206,477		$	8,344		$	-
Goodwill, net	$	214,821		$	206,477		$	8,344		$	-

During the year ended December 31, 2025, the Company recorded a measurement period adjustment of $3.8 million attributable to tax liabilities, with a corresponding increase to goodwill. This adjustment resulted from the finalization of the purchase price allocation following the filing of the Company's tax return on October 15, 2025. The adjustment reflects a refinement to estimated amounts previously recognized at the Enercon acquisition date and impacted only the balance sheet, with no effect on the current-period statement of comprehensive income. During the year ended December 31, 2024, the Company recognized $182.9 million of goodwill related to the Enercon acquisition, as further discussed in Note 3, "Acquisition". The Company has accumulated impairment charges totaling $137.5 million, which were incurred under a former segment and reporting unit structure which was in place prior to October 1, 2019.

As discussed in Note 6, "Fair Value Measurements", goodwill is reviewed for impairment on a reporting unit basis annually during the fourth quarter of each year and whenever events or changes in circumstances indicate the carrying value of goodwill may not be recoverable. In testing goodwill for impairment, we may perform both a qualitative assessment and quantitative assessment. For the qualitative test, the assessment is based on a review of general macroeconomic conditions, industry and market conditions, changes in cost factors, overall financial performance (both actual and expected performance) and other reporting unit-specific events such as significant changes in management, customers, litigation or a change in the carrying amount of net assets. If it is determined that a potential impairment may exist, we would proceed with a quantitative assessment. In cases where we elect to perform a quantitative assessment, we estimate the fair value of these reporting units using a weighting of fair values derived from income and market approaches. Under the income approach, we determine the fair value of a reporting unit based on the present value of estimated future cash flows. Cash flow projections are based on management's estimates of revenue growth rates and operating margins, taking into consideration industry and market conditions. The discount rate used is based on a weighted average cost of capital adjusted for the relevant risk associated with the characteristics of the business and the projected cash flows. The market approach estimates fair value based on market multiples of revenue and earnings derived from comparable publicly traded companies with similar operating and investment characteristics as the reporting unit.

2025 Annual Impairment Test

On October 1, 2025, the Company completed a quantitative assessment of our annual goodwill impairment test for our four existing reporting units. We concluded that the fair value of the Company's Power Solutions and Protection (excluding Enercon and CUI), Connectivity Solutions, Enercon and CUI reporting units exceeded the carrying value and that there was no indication of impairment.

The excess of estimated fair values over carrying value, including goodwill for each of our reporting units that had goodwill as of the 2025 annual impairment test were as follows:

Reporting Unit		% by Which Estimated Fair Value Exceeds Carrying Value
Power Solutions and Protection (excluding CUI)		540%
Connectivity Solutions		391%
CUI		72%
Enercon		56%

2024 Annual Impairment Test

On October 1, 2024, the Company completed a quantitative assessment of our annual goodwill impairment test for our Power Solutions and Protection (excluding CUI), Connectivity Solutions, and CUI reporting units. The Company performed a qualitative analysis (Step 0) on the reporting units as of the October 1, 2024 testing date and concluded that the fair value these reporting units exceeded the carrying value and that there was no indication of impairment.

As noted above, the fair value determined in connection with the goodwill impairment test completed in the fourth quarter of 2025 exceeded the carrying value for each reporting unit. Therefore, there was no impairment of goodwill. However, i f the fair value decreases in future periods, the Company may need to complete an interim goodwill impairment test and any potential goodwill impairment charge would be dependent upon the estimated fair value of the reporting unit at that time and the outcome of the impairm ent test. The fair values of the assets and liabilities of the reporting unit, including the intangible assets, could vary depending on various factors.

The future occurrence of a potential indicator of impairment, such as a decrease in expected net earnings, adverse equity market conditions, a decline in current market multiples, a sustained decrease in the price of our common stock, a significant adverse change in legal factors or business climates, an adverse action or assessment by a regulator, unanticipated competition, strategic decisions made in response to economic or competitive conditions, or a more-likely-than-not expectation that a reporting unit or a significant portion of a reporting unit will be sold or disposed of, could require an interim assessment for some or all of the reporting units before the next required annual assessment. In the event of significant adverse changes of the nature described above, it may be necessary for us to recognize an additional non-cash impairment of goodwill, which could have a material adverse effect on our consolidated financial condition and consolidated results of operations.

Other Intangible Assets

Other identifiable intangible assets include patents, technology, license agreements, non-compete agreements and trademarks. Amounts assigned to these intangible assets have been determined by management. Management considered a number of factors in determining the allocations, including valuations and independent appraisals. Trademarks have indefinite lives and are reviewed for impairment on an annual basis, or when there is a triggering event. Other intangible assets, excluding trademarks, are being amortized over 1 to 17 years.

The Company tests indefinite-lived intangible assets for impairment using a fair value approach, the relief-from-royalty method (a form of the income approach). At December 31, 2025, the Company's indefinite-lived intangible assets related to the trademarks acquired in the Enercon, CUI, Power Solutions, Connectivity Solutions, Cinch and Fibreco acquisitions.

The components of definite and indefinite-lived intangible assets are as follows:

	December 31, 2025						December 31, 2024
	Gross Carrying		Accumulated		Net Carrying		Gross Carrying		Accumulated		Net Carrying
	Amount		Amortization		Amount		Amount		Amortization		Amount
Patents, licenses and technology	$	56,417	$	15,642	$	40,775	$	56,628	$	12,589	$	44,039
Customer relationships		187,723		48,936		138,787		186,683		36,953		149,730
Trademarks		38,563		159		38,404		38,337		158		38,179

	$	282,703	$	64,737	$	217,966	$	281,648	$	49,700	$	231,948

The increases in gross carrying amounts noted above as of December 31, 2025 related intangibles acquired in connection with the Enercon transaction, as further detailed in Note 3, "Acquisition". Amortization expense was $14.8 million, $6.5 million and $4.7 million during each of 2025, 2024 and 2023 respectively.

Estimated amortization expense for intangible assets for the next five years is as follows:

December 31,	Amortization Expense
2026	$	14,781
2027		14,781
2028		14,715
2029		13,612
2030		12,259

2025 and 2024 Impairment Tests

The Company completed its annual indefinite-lived intangible assets impairment test as of October 1, 2025 and October 1, 2024. At the October 1, 2025 testing date, it was concluded that no indication of impairment was evident at the October 1, 2025 test date for the Company's indefinite-lived intangible assets. At the October 1, 2024 testing date, it was concluded that an impairment existed related to the Company's CUI tradename given the trade restrictions with one of its large suppliers in the PRC. In connection with the trade restriction, and the resulting loss of sales to our customers, the Company recorded a $0.4 million impairment charge related to the CUI tradename within the Company's Power Solutions and Protection segment during the year ended December 31, 2024. Management has concluded that the fair value of these trademarks exceeded the related carrying values at December 31, 2025 and December 31, 2024, with no indication of impairment at either date.

- Definition

The entire disclosure for goodwill.

+ References + Details

Note 14 - Segments

12 Months Ended

Dec. 31, 2025

Notes to Financial Statements

Segment Reporting Disclosure [Text Block]

14.

SEGMENTS

The Company operates in one industry with three reportable operating segments, which represent the Company's three product groups, consisting of Power Solutions and Protection, Connectivity Solutions and Magnetic Solutions:

Power Solutions and Protection Segment: This segment includes internal and external AC/DC power supplies, DC/DC converters and DC/AC inverters utilized in defense, commercial aerospace, industrial, networking and consumer applications. Bel circuit protection products include board level fuses (miniature, micro and surface mount), and Polymeric PTC (Positive Temperature Coefficient) devices, designed for the global electronic and telecommunication markets.

Connectivity Solutions Segment: This segment includes high speed and harsh environment copper and optical fiber connectors and integrated assemblies, providing connectivity solutions within the commercial aerospace, military communications, defense, network infrastructure, structured building cabling and several industrial applications.

Magnetic Solutions Segment: This segment includes the Company’s ICM products, which integrate RJ45 connectors with discrete magnetic components to provide better performance and a more robust device, substantially reducing board space and optimizing performance. This segment also includes Power Transformers for use in a wide array of applications, including industrial instrumentation, alarm and security systems, motion control, elevators, and medical products.

There are no intercompany sales between the segments.

On a quarterly basis, the Company’s CODM, the Chief Executive Officer, utilizes gross profit (a U.S. GAAP measure) as the profitability measure in assessing segment performance. The CODM uses segment gross profit to make commercial and operational related decisions across the business and when evaluating capital deployment opportunities. In accordance with ASU 2023-07, the Company has elected to disclose gross profit as its required measure of segment profit and loss since it represents the measure of segment performance that is most consistent with U.S. GAAP measurement principles.

The following is a summary of key financial data for each of the three years ended December 31, 2025, 2024 and 2023. In addition to total segment revenues and segment gross profit, the CODM’s quarterly reporting package also includes cost of sales in arriving at the disclosed measure of profitability. The Company has determined that cost of sales is a significant segment expense and is therefore included in the financial data disclosure tables below.

	Year Ended December 31, 2025
	Power Solutions			Connectivity			Magnetic			Corporate/
	and Protection			Solutions			Solutions			Other			Total
Net sales	$	356,805		$	232,286		$	86,364		$	-		$	675,455
Cost of sales		204,414			142,422			62,561			1,640			411,037
Gross profit		152,391			89,864			23,803			(1,640	)		264,418
Gross profit %		42.7	%		38.7	%		27.6	%		nm			39.1	%

Other Segment Disclosures:
Total Assets	$	633,801		$	183,249		$	54,144		$	64,006		$	935,200
Capital Expenditures		5,109			6,442			326			125			12,002
Depreciation and Amortization Expense		18,012			7,034			970			576			26,592
Interest Expense		263			3			-			14,485			14,751

	Year Ended December 31, 2024
	Power Solutions			Connectivity			Magnetic			Corporate/
	and Protection			Solutions			Solutions			Other			Total
Net sales	$	245,551		$	220,370		$	68,871		$	-		$	534,792
Cost of sales		141,425			138,606			51,418			985			332,434
Gross profit		104,126			81,764			17,453			(985	)		202,358
Gross profit %		42.4	%		37.1	%		25.3	%		nm			37.8	%

Other Segment Disclosures:
Total assets	$	654,131		$	177,443		$	51,415		$	66,800		$	949,789
Capital expenditures		5,446			7,908			281			473			14,108
Depreciation and amortization expense		8,284			6,853			819			501			16,457
Interest expense		1,327			68			-			2,683			4,078

	Year Ended December 31, 2023
	Power Solutions			Connectivity			Magnetic			Corporate/
	and Protection			Solutions			Solutions			Other			Total
Net sales	$314,105			$210,572			$115,136			$-			$639,813
Cost of sales		194,364			138,541			89,822			1,237			423,964
Gross profit		119,741			72,031			25,314			(1,237	)		215,849
Gross profit %		38.1	%		34.2	%		22.0	%		nm			33.7	%

Other Segment Disclosures:
Total assets	$	222,068		$	197,045		$	47,900		$	104,618		$	571,631
Capital expenditures		4,563			7,384			160			19			12,126
Depreciation and amortization expense		5,280			6,152			1,094			786			13,312
Interest expense		-			-			-			2,850			2,850

Entity-Wide Information

The following is a summary of entity-wide information related to the Company's net sales to external customers by geographic area and by major product line. Such information attributes net sales based on markets where revenues are reported.

	Years Ended December 31,
	2025		2024		2023
*Net Sales by Geographic Location:*
United States	$	447,367	$	362,118	$	447,793
People's Republic of China (PRC)		52,323		23,394		43,109
Macao		-		25,130		35,026
United Kingdom		37,071		35,915		25,648
Slovakia		32,172		33,228		35,555
Germany		14,717		15,268		17,327
India		8,846		10,635		15,365
Switzerland		15,747		15,594		11,237
Israel		62,348		8,227		-
All other foreign countries		4,864		5,283		8,753
Consolidated net sales		675,455		534,792		639,813

*Net Sales by Major Product Line:*
Power solutions and protection	$	356,805	$	245,551	$	314,105
Connectivity solutions		232,286		220,370		210,572
Magnetic solutions		86,364		68,871		115,136
Consolidated net sales	$	675,455	$	534,792	$	639,813

The following is a summary of long-lived assets by geographic area as of December 31, 2025 and 2024:

	December 31,
	2025		2024
*Long-lived Assets by Geographic Location:*
United States	$	50,836	$	40,840
People's Republic of China (PRC)		13,701		23,942
Slovakia		6,666		6,553
Israel		3,687		4,125
United Kingdom		3,314		3,001
All other foreign countries		3,737		4,057
Consolidated long-lived assets	$	81,941	$	82,518

Long-lived assets consist of property, plant and equipment, net and other assets of the Company that are identified with the operations of each geographic area.

The territory of Hong Kong became a Special Administrative Region ("SAR") of the PRC in the middle of 1997. The territory of Macao became a SAR of the PRC at the end of 1999. Management cannot presently predict what future impact the current status of these territories, along with evolving political landscape in the region, will have on the Company, if any, or how the political climate in the PRC will affect the Company's contractual arrangements in the PRC (including risks arising out of any changes in governmental and economic policy, such as increased or new tariffs, and current or additional trade restrictions, and the potential for adverse developments arising out of any political or economic instability related to Hong Kong or Taiwan). A significant portion of the Company's manufacturing operations and approximately 32.0% of its identifiable assets are located in Asia.

Net Sales to Major Customers

The Company had no direct customers whose net sales represented in excess of ten percent of the Company's consolidated net sales in 2025, 2024 or 2023.

- Definition

The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.

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+ Details

Insider Trading Policies and Procedures	12 Months Ended
Insider Trading Policies and Procedures	Dec. 31, 2025
Insider Trading Policies and Procedures [Line Items]
Insider Trading Policies and Procedures Adopted [Flag]	true

Note 10 - Income Taxes - Liability for Uncertain Tax Positions (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024
Liability for uncertain tax positions	$ 18,127	$ 19,823
Additions based on tax positions related to the current year	664	1,053
Translation adjustment	0	0
Settlement/expiration of statutes of limitations	(1,267)	(2,749)
Liability for uncertain tax positions	$ 17,524	$ 18,127

Note 8 - Inventories

12 Months Ended

Dec. 31, 2025

Notes to Financial Statements

Inventory Disclosure [Text Block]

8.	INVENTORIES

The components of inventories are as follows:

	December 31,
	2025		2024
Raw materials	$	73,629	$	74,750
Work in progress		58,076		53,569
Finished goods		35,565		33,051
Inventories	$	167,270	$	161,370

Note 2 - Investment and Impairment in Innolectric (Details Textual) $ in Thousands, € in Millions			3 Months Ended	12 Months Ended
	Feb. 01, 2023 USD ($)	Feb. 01, 2023 EUR (€)	Dec. 31, 2025 USD ($)	Dec. 31, 2025 USD ($)	Dec. 31, 2024 USD ($)	Dec. 31, 2023 USD ($)	Dec. 31, 2024 EUR (€)
Investments in and Advance to Affiliates, Subsidiaries, Associates, and Joint Ventures			$ 0	$ 0	$ 9,265
Equity Method Investment, Other-than-Temporary Impairment			13,100	13,087	(0)	$ (0)
Call Option [Member]
Gain on Derecognition of Call Option Liability			1,100
Related Party Loan [Member]
Asset Impairment Charges			4,300
Innolectric AG [Member]
Equity Method Investment, Other-than-Temporary Impairment			$ 9,900
Innolectric AG [Member]
Loans and Leases Receivable, Related Parties					$ 2,900		€ 2.8
Loans and Leases Receivable, Interest Rate					5.00%		5.00%
Innolectric AG [Member] \| Power Solutions and Protection Segment [Member]
Net Income (Loss) Attributable to Noncontrolling Interest				$ 400	$ 600
Innolectric AG [Member]
Subsidiary, Ownership Percentage, Noncontrolling Owner	33.33%
Payments to Acquire Interest in Subsidiaries and Affiliates	$ 8,800	€ 8.0
Business Acquisition, Transaction Costs	1,300
Investments in and Advance to Affiliates, Subsidiaries, Associates, and Joint Ventures	11,000
Business Combination, Consideration Transferred, Liabilities Incurred	$ 1,000

Note 2 - Investment and Impairment in Innolectric

12 Months Ended

Dec. 31, 2025

Notes to Financial Statements

Investment [Text Block]

2.	INVESTMENT AND IMPAIRMENT IN INNOLECTRIC

On February 1, 2023, the Company closed on a noncontrolling (one-third) investment in Germany-based innolectric AG (“innolectric”) for consideration of €8.0 million (approximately $8.8 million as of the February 2023 closing). Transaction costs associated with the Company's investment in innolectric amounted to $1.3 million and these costs had been recorded as part of the carrying value of the investment. Under the terms of the investment agreement, if innolectric achieved certain EBITDA thresholds within a specified timeframe, the Company would be committed to acquiring the remaining shares of innolectric at that time. The accompanying consolidated balance sheet as of December 31, 2024 reflects the fair value as of the February 2023 closing of the initial one-third equity method investment, inclusive of transaction costs, of $11.0 million, and a separate liability of $1.0 million associated with the net fair value of the put and call options related to the remaining shares pursuant to the agreement in the event certain profitability thresholds were met.

This passive investment was intended to create a strategic alliance focused on Electric Vehicles (“EV”) on-board power electronics, and in particular next generation fast-charging technology. Our investment in innolectric was accounted for using the equity method and we had determined that the innolectric investment was not a variable interest entity (VIE). Results from this investment have been included in Bel's Power Solution and Protection segment within other income (expense), net and amounted to losses of $0.4 million and $0.6 million during the years ended December 31, 2025 and 2024, respectively. The Company adopted a policy to record its share of innolectric's results on a one-month lag on a consistent basis to allow time for innolectric to provide its financial statements to Bel.

Related Party Transactions

From time to time, the Company provided cash loans to innolectric to fund working capital needs and further business development. At December 31, 2024, the Company had related party loans to innolectric in the aggregate amount of €2.8 million (approximately $2.9 million at the December 31, 2024 exchange rate). These loans bore interest at a rate of 5% per annum. These balances are shown as a related-party note receivable on the accompanying consolidated balance sheet at December 31, 2024.

Impairment and Write-off of Investment

On November 26, 2025, Bel's management concluded that an other-than-temporary impairment charge was required in connection with the Company’s noncontrolling minority investment in innolectric and related party notes receivable. This determination was made based upon indicators of impairment including the majority owner’s cessation of financial support of innolectric, which resulted in the commencement of insolvency proceedings against innolectric’s assets in the fourth quarter of 2025, together with other indicators of impairment including recent financial performance, changes in market conditions, and other relevant factors affecting innolectric’s business.

The Company assessed the carrying value of its investment and related party loans and determined that the decline in value was other than temporary. Indicators supporting this conclusion included significant adverse changes in innolectric’s business and financial condition, prolonged losses, and the cessation of financial support from the majority owner. As a result, Bel recorded a pre-tax impairment charge of approximately $13.1 million in the fourth quarter of 2025, consisting of:

●

Full impairment of the equity investment ($9.9 million)

●

Full impairment of related party loans ($4.3 million)

●

Derecognition of the call option liability ($1.1 million gain)

The impairment charge reflects the expectation that recovery of any material value from the investment or related loans is remote, given the priority of secured creditors and Bel’s minority position in the insolvency proceedings. The call option liability was derecognized as the option is no longer exercisable or has no value due to innolectric’s financial collapse. As of December 31, 2025, there is no value on the consolidated balance sheet related to the equity method investment, related party note receivable or call option liability.

Note 6 - Fair Value Measurements - Fair Value Assets by Investment Category (Details) - USD ($) $ in Thousands	Dec. 31, 2025	Dec. 31, 2024
Cash and Cash Equivalents [Member]
Assets, fair value	$ 57,800	$ 68,253
Cash and Cash Equivalents [Member] \| Fair Value, Inputs, Level 1 [Member]
Assets, fair value	1	1
Cash and Cash Equivalents [Member] \| Fair Value, Inputs, Level 2 [Member]
Assets, fair value	268	1,335
Other Current Assets [Member]
Assets, fair value	2,177	2,168
Other Current Assets [Member] \| Fair Value, Inputs, Level 1 [Member]
Assets, fair value	586	566
Other Current Assets [Member] \| Fair Value, Inputs, Level 2 [Member]
Assets, fair value	1,591	1,602
Cash [Member] \| Cash and Cash Equivalents [Member]
Assets, fair value	57,531	66,917
Cash [Member] \| Other Current Assets [Member]
Assets, fair value	0	0
Money Market Funds [Member] \| Cash and Cash Equivalents [Member] \| Fair Value, Inputs, Level 1 [Member]
Assets, fair value	1	1
Money Market Funds [Member] \| Other Current Assets [Member] \| Fair Value, Inputs, Level 1 [Member]
Assets, fair value	0	0
Money Market Funds, Rabbi Trust [Member] \| Cash and Cash Equivalents [Member] \| Fair Value, Inputs, Level 1 [Member]
Assets, fair value	0	0
Money Market Funds, Rabbi Trust [Member] \| Other Current Assets [Member] \| Fair Value, Inputs, Level 1 [Member]
Assets, fair value	586	566
Certificates of Deposit [Member] \| Cash and Cash Equivalents [Member] \| Fair Value, Inputs, Level 2 [Member]
Assets, fair value	268	1,335
Certificates of Deposit [Member] \| Other Current Assets [Member] \| Fair Value, Inputs, Level 2 [Member]
Assets, fair value	1,591	1,602
Reported Value Measurement [Member]
Assets, fair value	59,977	70,422
Reported Value Measurement [Member] \| Fair Value, Inputs, Level 1 [Member]
Assets, fair value	587	567
Reported Value Measurement [Member] \| Fair Value, Inputs, Level 2 [Member]
Assets, fair value	1,859	2,938
Reported Value Measurement [Member] \| Cash [Member]
Assets, fair value	57,531	66,917
Reported Value Measurement [Member] \| Money Market Funds [Member] \| Fair Value, Inputs, Level 1 [Member]
Assets, fair value	1	1
Reported Value Measurement [Member] \| Money Market Funds, Rabbi Trust [Member] \| Fair Value, Inputs, Level 1 [Member]
Assets, fair value	586	566
Reported Value Measurement [Member] \| Certificates of Deposit [Member] \| Fair Value, Inputs, Level 2 [Member]
Assets, fair value	1,859	2,938
Estimate of Fair Value Measurement [Member]
Assets, fair value	60,239	70,832
Estimate of Fair Value Measurement [Member] \| Fair Value, Inputs, Level 1 [Member]
Assets, fair value	587	567
Estimate of Fair Value Measurement [Member] \| Fair Value, Inputs, Level 2 [Member]
Assets, fair value	2,121	3,348
Estimate of Fair Value Measurement [Member] \| Cash [Member]
Assets, fair value	57,531	66,917
Estimate of Fair Value Measurement [Member] \| Money Market Funds [Member] \| Fair Value, Inputs, Level 1 [Member]
Assets, fair value	1	1
Estimate of Fair Value Measurement [Member] \| Money Market Funds, Rabbi Trust [Member] \| Fair Value, Inputs, Level 1 [Member]
Assets, fair value	586	566
Estimate of Fair Value Measurement [Member] \| Certificates of Deposit [Member] \| Fair Value, Inputs, Level 2 [Member]
Assets, fair value	$ 2,121	$ 3,348

Note 1 - Description of Business and Summary of Significant Accounting Policies (Details Textual) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023	Nov. 14, 2024
Gain (Loss), Foreign Currency Transaction, before Tax	$ 10,800	$ (1,900)	$ (1,400)
Intangible Assets, Percent of Total Assets	23.30%	24.40%
Asset, Held-for-Sale, Not Part of Disposal Group, Current	$ 0	$ 2,062
Impairment of Intangible Assets (Excluding Goodwill)	$ 0	$ 400	$ 0
Excessive Dividend Rate of Class B Over Class A	5.00%
Excessive Undistributed Earnings Allocation Rate of Class B Over Class A	5.00%
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount (in shares)	0	0	0
Research and Development Expense	$ 30,867	$ 23,586	$ 22,487
Common Class B [Member]
Common Stock, Par or Stated Value Per Share (in dollars per share)	$ 0.1	$ 0.1
Common Class A [Member]
Common Stock, Par or Stated Value Per Share (in dollars per share)	$ 0.1	$ 0.1
Trade Names [Member]
Impairment of Intangible Assets (Excluding Goodwill)		$ 400
Minimum [Member]
Product Warranty Obligation, Term (Year)	1 year
Finite-Lived Intangible Asset, Useful Life (Year)	1 year
Minimum [Member] \| Building and Building Improvements [Member]
Property, Plant and Equipment, Useful Life (Year)	1 year
Minimum [Member] \| Machinery and Equipment [Member]
Property, Plant and Equipment, Useful Life (Year)	3 years
Maximum [Member]
Product Warranty Obligation, Term (Year)	3 years
Finite-Lived Intangible Asset, Useful Life (Year)	17 years
Maximum [Member] \| Building and Building Improvements [Member]
Property, Plant and Equipment, Useful Life (Year)	33 years
Maximum [Member] \| Machinery and Equipment [Member]
Property, Plant and Equipment, Useful Life (Year)	14 years
Enercon Technologies, Ltd [Member]
Subsidiary, Ownership Percentage, Parent				80.00%

Note 3 - Acquisition

12 Months Ended

Dec. 31, 2025

Notes to Financial Statements

Business Combination [Text Block]

3.	ACQUISITION

Acquisition of Enercon

On November 14, 2024, the Company closed on its acquisition of its majority 80% stake in Enercon Technologies, Ltd. (“Enercon”), pursuant to the terms of the Share Purchase Agreement, dated as of September 19, 2024 (the “Purchase Agreement”), by and among the Company, Enercon, and FF3 Holdings, L.P., for itself and as Sellers’ Representative (“FF3”), and each of the other seller parties signatory thereto (collectively with FF3, the “Sellers”). Enercon is a leading supplier of highly customized power conversion and networking solutions to aerospace and defense markets globally, providing robust and reliable solutions across air, land and sea applications. Enercon is based in Netanya, Israel with additional facilities in New Hampshire, U.S. and Haryana, India.

Under the terms of the Purchase Agreement, on the November 14, 2024 closing date (and deemed effective solely for accounting purposes as of November 1, 2024), Bel acquired from the Sellers 80% of the issued and outstanding share capital of Enercon on a fully-diluted basis for (i) a cash purchase price of $320 million (subject to customary adjustments), plus (ii) up to $10 million in potential earnout payments for the 2025-2026 period (the “Earnout Payments”), as further described below (the “Transaction” or the "acquisition"). Bel may acquire the remaining 20% stake in Enercon and has the current intention to so purchase such remaining interest by early 2027 in accordance with the terms and subject to the conditions of a shareholders’ agreement, which was also entered into on November 14, 2024.

At the closing, Bel paid an aggregate of approximately $325.6 million in cash in respect of the cash purchase price (after giving effect to estimated adjustments taken at closing including for Enercon’s cash, indebtedness, net working capital and unpaid transaction costs, and subject to further adjustment post-closing). Bel funded the closing of the Transaction through cash on hand of approximately $85.6 million and with approximately $240 million provided through incremental borrowings under the Company’s revolving credit facility, as amended in connection with the Transaction.

The potential Earnout Payments may become payable of up to $5.0 million for each of the fiscal 2025 and fiscal 2026 earnout periods (each, an “Earnout Period”), subject to Enercon’s achievement of certain specified EBITDA targets for each respective Earnout Period, as calculated and determined in accordance with the Purchase Agreement. In the event that (i) the target for the respective Earnout Period has been achieved, the full $5.0 million Earnout Payment for the Earnout Period shall be payable, or (ii) achievement for the respective Earnout Period is at least 90% of the target level but less than 100% of the target level, then the amount payable in respect of the Earnout Payment for such Earnout Period shall be $2.5 million. In the event that achievement for the respective Earnout Period is less than 90% of the target level, no Earnout Payment shall be due for such period.

During the year ended December 31, 2024, the Company incurred $12.9 million of acquisition-related costs associated with the Transaction primarily for investment banker fees, legal fees, audit-related fees and other consulting costs. These costs are included in selling, general and administrative expenses on the consolidated statements of operations.

The accounting related to the Enercon acquisition has been completed as of the filing date of this Form 10-K. The following table presents the Company’s final determination of the acquisition date fair values of the consideration paid, identifiable net assets acquired, and goodwill. All valuations and the purchase price allocation are now finalized, and no further adjustments are anticipated.

	Acquisition Date
	Fair Values
	(as adjusted)
Cash	$	3,590
Accounts receivable		21,088
Inventories		42,271		(a)
Other current assets		4,144
Property, plant and equipment		9,357		(b)
Intangible assets		189,700		(c)
Other assets		3,496
Total identifiable assets		273,646

Accounts payable		9,585
Accrued expenses		6,670
Other current liabilities		5,104
Noncurrent liabilities		34,331		(d)
Total liabilities assumed		55,690
Net identifiable assets acquired		217,956
Goodwill		186,714		(e)
Net assets acquired	$	404,670


Cash paid	$	324,071
Fair value of contingent consideration		3,300
Fair value of noncontrolling interest		72,354		(f)
Fair value of seller note		4,945		(g)
Fair value of consideration transferred		404,670
Deferred consideration		(80,599	)
Total consideration paid	$	324,071

(a)

The inventories noted include an step-up in fair value of $2.4 million.

(b)

The property, plant and equipment noted above includes a $3.7 million step-up based on acquisition-date fair value.

(c)

The fair value of identifiable intangible assets related to Enercon is shown in the table below. For those intangible assets with finite lives, the acquisition-date fair values will be amortized over their respective estimated future lives utilizing the straight-line method.

	Acquisition Date		Weighted Average
	Fair Value		Amortization Period
Trademarks	$	21,900	Indefinite
Customer relationships		130,300	17 years
Technology		37,500	15 years
Total intangible assets acquired	$	189,700

(d)

Deferred taxes have been established on the previously-mentioned step-ups for inventories, property, plant and equipment and intangible assets.

(e)

The goodwill is identifiable to the Power Solutions and Protection reportable segment and is attributable to expected synergies from combining operations, as well as intangible assets that do not qualify for separate recognition. All goodwill will be deductible for tax purposes over a period of 15 years.

(f)

In connection with its acquisition of Enercon, the Company recorded a redeemable noncontrolling interest which was initially recorded at a fair value of $72.4 million as of the acquisition date utilizing the Monte Carlo simulation. Inputs to this valuation approach included the projected EBITDA (as defined in the Purchase Agreement) for fiscal year 2026, a market price risk adjustment for the EBITDA of 8.4%, an EBITDA volatility measure of 51% and a forward rate of 4.08%.

(g)

In connection with its acquisition of Enercon, the Company assumed a related party loan payable to FF3 in the amount of $4.9 million.

The results of operations of Enercon have been included in the Company’s consolidated financial statements for the period from November 1, 2024 through December 31, 2025. The activity between the accounting effective date of November 1, 2024 and the legal close date of November 14, 2024 was not material to Bel's financial statements. During the year ended December 31, 2024, Enercon contributed revenue of $20.8 million and net earnings of approximately $1.0 million to the Company’s consolidated financial results.

The following unaudited pro forma information presents a summary of the combined results of operations of the Company and the results of Enercon for the periods presented as if the Transaction had occurred on January 1, 2023, along with certain pro forma adjustments. These pro forma adjustments give effect to the amortization of certain definite-lived intangible assets, adjusted depreciation based upon fair value of assets acquired, interest expense and amortization of deferred financing costs related to the financing of the acquisition, and related tax effects. The 2023 unaudited pro forma net earnings were adjusted to include an non-recurring expense related to a fair value adjustment to acquisition-date inventory of $2.4 million ($1.8 million after tax) during the year ended December 31, 2023. The pro forma results do not reflect the realization of any potential cost savings, or any related integration costs. Certain cost savings may result from the acquisition; however, there can be no assurance that these cost savings will be achieved. The pro forma results also exclude the impact of any change in the redemption value of the noncontrolling interest. The unaudited pro forma results are presented for illustrative purposes only and are not necessarily indicative of the results that would have actually been obtained if the acquisition had occurred on the assumed dates, nor is the pro forma data intended to be a projection of results that may be obtained in the future:

	Year Ended
	December 31,
	2024		2023
Revenue, net	$	632,130	$	735,522
Net earnings		56,154		56,448
Less: Net earnings attributable to non-controlling interest		4,131		1,176
Net earnings attributable to Bel Fuse	$	52,023	$	55,272
Earnings per Class A common share - basic and diluted	$	3.94	$	4.13
Earnings per Class B common share - basic and diluted	$	4.16	$	4.37

During 2024, the acquisition of Enercon resulted in a noncontrolling interest holder who is entitled to a put option, giving the Sellers the ability to put their redeemable interest in the shares of the acquiree to the Company. Specifically, if exercised by the noncontrolling interest holder, the Company would be required to purchase the remaining 20% of the Seller's redeemable interest, at a redemption price during specified time period(s) stipulated in the Enercon acquisition agreement. Upon acquisition, the redeemable noncontrolling interest was initially valued at a fair value of $72.4 million. The redeemable noncontrolling interest recorded on the accompanying consolidated balance sheet at December 31, 2025 and December 31, 2024 will remain in temporary equity until the applicable put-call option is either fully exercised or expires. At December 31, 2025 and December 31, 2024, the redeemable noncontrolling interest was adjusted to reflect its redemption value of $93.2 million and $80.6 million, respectively. The redemption value of the redeemable noncontrolling interest is generally calculated using Level 3 unobservable inputs based on a multiple of earnings. A roll forward of the redeemable noncontrolling interest for the years ended December 31, 2025 and December 31, 2024 is included in the accompanying consolidated statements of shareholders' equity and redeemable noncontrolling interest.

- Definition

The entire disclosure for business combination.

+ References

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+ Details

Note 12 - Accrued Expenses (Details Textual) $ in Millions	12 Months Ended
Note 12 - Accrued Expenses (Details Textual) $ in Millions	Dec. 31, 2025 USD ($)
Product Warranty Expense	$ 0.1
Restrucruting Costs, Reversal	$ 3.2

Note 20 - Accumulated Other Comprehensive Loss - Changes in Accumulated Other Comprehensive Loss by Component (Details) - USD ($)
$ in Thousands

12 Months Ended

Dec. 31, 2025

Dec. 31, 2024

Dec. 31, 2023

Balance

$ 360,576

Net current period other comprehensive income (loss)

$ (5,190)

$ 4,509

Balance

425,513

360,576

Accumulated Foreign Currency Adjustment Attributable to Parent [Member]

Balance

(21,966)

(16,423)

(23,107)

Other comprehensive income (loss) before reclassifications

2,497

(5,077)

7,221

Amounts reclassified from accumulated other comprehensive income (loss)

(21)

(466)

(537)

Net current period other comprehensive income (loss)

2,476

(5,543)

6,684

Balance

(19,490)

(21,966)

(16,423)

Accumulated Gain (Loss), Net, Cash Flow Hedge, Parent [Member]

Balance

2,729

3,960

5,539

Other comprehensive income (loss) before reclassifications

(1,823)

(1,231)

(1,579)

Amounts reclassified from accumulated other comprehensive income (loss)

Net current period other comprehensive income (loss)

(1,823)

(1,231)

(1,579)

Balance

906

2,729

3,960

AOCI, Accumulated Gain (Loss), Debt Securities, Available-for-Sale, Parent [Member]

Balance

Other comprehensive income (loss) before reclassifications

Amounts reclassified from accumulated other comprehensive income (loss)

Net current period other comprehensive income (loss)

Balance

Accumulated Defined Benefit Plans Adjustment Attributable to Parent [Member]

Balance

1,989

407

1,004

Other comprehensive income (loss) before reclassifications

(710)

1,644

(542)

Amounts reclassified from accumulated other comprehensive income (loss)

^[1]

110

(62)

(55)

Net current period other comprehensive income (loss)

(600)

1,582

(597)

Balance

1,389

1,989

407

AOCI Attributable to Parent [Member]

Balance

(17,227)

(12,037)

(16,546)

Other comprehensive income (loss) before reclassifications

(36)

(4,662)

5,101

Amounts reclassified from accumulated other comprehensive income (loss)

(528)

(592)

Net current period other comprehensive income (loss)

(5,190)

4,509

Balance

$ (17,174)

$ (17,227)

$ (12,037)

[1]	This reclassification relates to the amortization of prior service costs and gains/losses associated with the Company's SERP plan. This expense is reflected in other expense, net on the accompanying consolidated statement of operations.

- Definition

Amount of equity (deficit) attributable to parent. Excludes temporary equity and equity attributable to noncontrolling interest.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
-Section S50
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480738/235-10-S50-1

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(g)(1)(i))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480678/235-10-S99-1

Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 825
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 28
-Subparagraph (f)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482907/825-10-50-28

Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 210
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(29))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1

Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 210
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(30))
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-URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1

Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 210
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-Paragraph 1
-Subparagraph (SX 210.5-02(31))
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-URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1

Reference 7: http://www.xbrl.org/2003/role/exampleRef
-Topic 852
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-Name Accounting Standards Codification
-Section 55
-Paragraph 10
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-URI https://asc.fasb.org/1943274/2147481372/852-10-55-10

Reference 8: http://www.xbrl.org/2003/role/exampleRef
-Topic 946
-SubTopic 830
-Name Accounting Standards Codification
-Section 55
-Paragraph 12
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479168/946-830-55-12

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 210
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.6-04(19))
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-URI https://asc.fasb.org/1943274/2147479170/946-210-S99-1

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 210
-Name Accounting Standards Codification
-Section S99
-Paragraph 2
-Subparagraph (SX 210.6-05(4))
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-URI https://asc.fasb.org/1943274/2147479170/946-210-S99-2

Reference 11: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 946
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 3
-Subparagraph (SX 210.6-09(4)(b))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479134/946-220-S99-3

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 3
-Subparagraph (SX 210.6-09(6))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479134/946-220-S99-3

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 3
-Subparagraph (SX 210.6-09(7))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479134/946-220-S99-3

Reference 14: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 235
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-Name Accounting Standards Codification
-Section S99
-Paragraph 1
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Reference 15: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 323
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-URI https://asc.fasb.org/1943274/2147481687/323-10-50-3

Reference 16: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 310
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-URI https://asc.fasb.org/1943274/2147480418/310-10-S99-2

+ Details

Note 10 - Income Taxes (Tables)

12 Months Ended

Dec. 31, 2025

Notes Tables

Schedule of Income before Income Tax, Domestic and Foreign [Table Text Block]

	Years Ended December 31,
	2025		2024		2023
Domestic	$	34,102	$	29,224	$	51,550
Foreign		60,948		32,584		31,750
	$	95,050	$	61,808	$	83,300

Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]

	Years Ended December 31,
	2025		2024			2023
Current:
Federal	$	5,226	$	11,473		$	11,403
State		2,173		895			975
Foreign		12,162		6,515			963
		19,561		18,883			13,341
Deferred:
Federal		300		(5,200	)		(3,128	)
State		180		(442	)		(139	)
Foreign		898		(625	)		(605	)
		1,378		(6,267	)		(3,872	)
	$	20,939	$	12,616		$	9,469

Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]

	Years Ended December 31,
	2025					2024					2023
		Tax Expense		Tax Rate			Tax Expense		Tax Rate			Tax Expense		Tax Rate
U.S. Federal statutory income tax rate	$	19,961		21.0	%	$	12,980		21.0	%	$	17,493		21.0	%
State and local income taxes, net of federal income tax effect⁽¹⁾		(599	)	-0.6	%		(767	)	-1.2	%		(432	)	-0.5	%
Foreign Tax Effects
Macau
Rate differential		-		0.0	%		(306	)	-0.5	%		-		0.6	%
Adjustments relating to prior years		-		0.0	%		687		1.1	%		-		0.0	%
Change in valuation allowance		-		0.0	%		499		0.8	%		-		0.0	%
Other		-		0.0	%		91		0.1	%		-		0.0	%
PRC
Rate differential		-		0.0	%		-		0.0	%		661		0.8	%
Nontaxable controlled foreign corporation ("CFC") income		-		0.0	%		-		0.0	%		(3,235	)	-3.9	%
Withholding tax on Dividends		-		0.0	%		-		0.0	%		(227	)	-0.3	%
Change in valuation allowance		-		0.0	%		-		0.0	%		(272	)	-0.3	%
Other		-		0.0	%		-		0.0	%		(79	)	-0.1	%
Other foreign jurisdictions		999		1.1	%		626		1.0	%		787		0.9	%
		999		1.1	%		1,597		2.6	%		(2,365	)	-2.8	%
Effects of changes in tax laws/rates enacted in the current period
Effects of cross-border tax laws
Global intangible low-taxed income		1,529		1.6	%		22		0.0	%		668		0.8	%
Foreign-derived intangible income		-		0.0	%		-		0.0	%		(478	)	-0.6	%
Adjustments to transition tax		-		0.0	%		493		0.8	%		-		0.0	%
Tax credits
Research and development tax credits		(407	)	-0.4	%		68		0.1	%		(75	)	-0.1	%
Changes in valuation allowances		-		0.0	%		-		0.0	%		(184	)	-0.2	%
Nontaxable or nondeductible items
Share-based payment awards		(2,148	)	-2.3	%		(1,027	)	-1.7	%		(483	)	-0.6	%
Change in COLI		(295	)	-0.3	%		(275	)	-0.4	%		(273	)	-0.3	%
Intercompany bad debt		1,952		2.1	%		1,118		1.8	%		-		0.0	%
Section 162(m) limitation		476		0.5	%		-		0.0	%		-		0.0	%
Other		23		0.0	%		67		0.1	%		(50	)	-0.1	%
Changes in unrecognized tax benefits		(604	)	-0.6	%		(1,696	)	-2.7	%		(4,726	)	-5.7	%
Other adjustments		52		0.1	%		36		0.1	%		374		0.4	%
Effective tax rate	$	20,939		22.0	%	$	12,616		20.5	%	$	9,470		11.4	%

Schedule of Cash Paid for Income Taxes [Table Text Block]

	Years Ended December 31,
	2025		2024		2023
Federal	$	9,037	$	14,671	$	19,003
State and Local		968		1,220		1,357
Foreign
Slovakia		1,238		2,021		-
United Kingdom		2,534		2,561		-
Macau		1,638		-		-
PRC		2,098		-		-
Israel		3,798		-		-
Other		2,420		2,479		4,696
Total foreign taxes paid		13,726		7,061		4,696
Total income taxes paid	$	23,731	$	22,952	$	25,056

Schedule of Deferred Tax Assets and Liabilities [Table Text Block]

	December 31,
	2025			2024
	Tax Effect			Tax Effect
Deferred tax assets:
State tax credits	$	-		$	90
Reserves and accruals		6,846			6,970
Federal, state and foreign net operating loss and credit carryforwards		4,448			4,247
Depreciation		367			384
Amortization		8,829			9,845
Lease accounting		5,402			6,157
Other accruals		5,319			6,054
Total deferred tax assets		31,211			33,747
Valuation allowance		2,057			1,844
Net deferred tax assets		29,154			31,903
Deferred tax liabilities:
Unfunded pension liability		260			260
Depreciation		2,177			2,685
Amortization		36,637			34,903
Lease accounting		5,231			5,960
Other accruals		1,690			581
Total deferred tax liabilities		45,995			44,389
Net deferred tax liabilities	$	(16,841	)	$	(12,486	)

Schedule of Unrecognized Tax Benefits Roll Forward [Table Text Block]

	Year Ended December 31,
	2025			2024
Liability for uncertain tax positions - January 1	$	18,127		$	19,823
Additions based on tax positions related to the current year		664			1,053
Translation adjustment		-			-
Settlement/expiration of statutes of limitations		(1,267	)		(2,749	)
Liability for uncertain tax positions - December 31	$	17,524		$	18,127

Note 6 - Fair Value Measurements - Fair Value of Earnout Liabilities (Details) - Earnout Payment [Member] - Enercon Technologies, Ltd [Member] - USD ($) $ in Thousands	Dec. 31, 2025	Dec. 31, 2024	Nov. 14, 2024
Business Combination, Contingent Consideration, Liability			$ 3,300
Fair Value, Inputs, Level 3 [Member]
Earnout Payment liability - 2025	$ 4,916	$ 2,041
Earnout Payment liability - 2026	1,709	1,446
Business Combination, Contingent Consideration, Liability	$ 6,625	$ 3,487

Note 18 - Leases - Supplemental Balance Sheet Information (Details) - USD ($) $ in Thousands	Dec. 31, 2025	Dec. 31, 2024
Operating lease right-of-use assets	$ 22,868	$ 25,125
Operating lease liability, current	8,029	7,954
Operating lease liability, long-term	15,867	17,763
Total operating lease liabilities	23,896	25,717
Property, plant and equipment, gross	127,097	124,490
Accumulated depreciation	(78,669)	(76,611)
Property, plant and equipment, net	48,428	47,879
Other current liabilities	423	374
Other long-term liabilities	838	1,054
Total finance lease liabilities	1,261	1,428
Assets under Finance Lease [Member]
Property, plant and equipment, gross	2,933	2,596
Accumulated depreciation	(1,768)	(1,185)
Property, plant and equipment, net	$ 1,165	$ 1,411

Note 6 - Fair Value Measurements

12 Months Ended

Dec. 31, 2025

Notes to Financial Statements

Fair Value Disclosures [Text Block]

6.	FAIR VALUE MEASUREMENTS

The following tables show the Company's cash, cash equivalents and other marketable and held to maturity securities by significant investment category as of December 31, 2025 and 2024:

	December 31, 2025
	Carrying value		Fair value		Cash and cash equivalents		Other Current Assets
Cash	$	57,531	$	57,531	$	57,531	$	-
Level 1:
Money market funds		1		1		1		-
Money market funds (Rabbi Trust)		586		586		-		586
Subtotal		587		587		1		586
Level 2:
Certificates of deposit and time deposits		1,859		2,121		268		1,591
Subtotal		1,859		2,121		268		1,591
Total	$	59,977	$	60,239	$	57,800	$	2,177

	December 31, 2024
	Carrying value		Fair value		Cash and cash equivalents		Other Current Assets
Cash	$	66,917	$	66,917	$	66,917	$	-
Level 1:
Money market funds		1		1		1		-
Money market funds (Rabbi Trust)		566		566		-		566
Subtotal		567		567		1		566
Level 2:
Certificates of deposit and time deposits		2,938		3,348		1,335		1,602
Subtotal		2,938		3,348		1,335		1,602
Total	$	70,422	$	70,832	$	68,253	$	2,168

As of December 31, 2025 and 2024, our available-for-sale securities primarily consisted of investments held in a rabbi trust which are intended to fund the Company’s Supplemental Executive Retirement Plan (“SERP”) obligations. These securities are measured at fair value using quoted prices in active markets for identical assets (Level 1) inputs and amounted to $0.6 million at December 31, 2025 and $0.6 million at December 31, 2024.

Throughout 2025 and 2024, the Company entered into a series of foreign currency forward contracts, the fair value of which was $1.8 million at December 31, 2025 and ($1.0) million at December 31, 2024. The estimated fair value of foreign currency forward contracts is based on quotes received from the applicable counterparty, and represents the estimated amount we would receive or pay to settle the contracts, taking into consideration current exchange rates which can be validated through readily observable data from external sources (Level 2).

The Company is a party to two interest rate swap agreements as further described in Note 13, "Derivative Instruments and Hedging Activities". The fair value of the interest rate swap agreements was $0.9 million and $2.7 million at December 31, 2025 and 2024, respectively, which was based on data received from the counterparty, and represents the estimated amount we would receive or pay to settle the agreements, taking into consideration current and projected future interest rates as well as the creditworthiness of the parties, all of which can be validated through readily observable data from external sources.

The fair values of our derivative financial instruments (which are measured using Level 2 fair value inputs) and their classifications in our consolidated balance sheets as of December 31, 2025 and 2024 were as follows:

	Balance Sheet Classification	December 31, 2025		December 31, 2024
Derivative assets:
Foreign currency forward contracts:
Designated as cash flow hedges	Other current assets	$	294	$	-
Non designated as hedging instruments	Other current assets		1,504		-
Interest rate swap agreements:
Designated as a cash flow hedge	Other assets		905		2,730
Total derivative assets		$	2,703	$	2,730

Derivative liabilities:
Foreign currency forward contracts:
Designated as cash flow hedges	Other current liabilities	$	-	$	116
Not designated as hedging instruments	Other current liabilities		-		919
Total derivative liabilities		$	-	$	1,035

In connection with the acquisition of Enercon as further described in Note 3, "Acquisition", the Sellers are eligible to receive the potential Earnout Payments based on the achievement of certain financial metrics in 2025 and 2026 Earnout Periods. As this contingent consideration will be settled in cash by Bel if the related metrics are achieved, this contingent consideration has been classified as a liability on the accompanying balance sheets at December 31, 2025 and December 31, 2024. The earnout liabilities were initially recorded at a fair value of $3.3 million at the acquisition date, with subsequent remeasurement to fair value as of the balance sheet dates calculated using Level 3 unobservable inputs. At December 31, 2025 and 2024, inputs to the valuation approach for the contingent earnout liabilities include the Company's forecasted Enercon EBITDA (as defined under the terms of the Purchase Agreement) for each of 2025 and 2026, an estimated EBITDA volatility measure of 52.1%, an expected term of 2 years and a discount rate on the Earnout Payments of 6.66%. The fair value of the earnout liabilities as of December 31, 2025 and 2024 were as follows:

		Level 3
	Balance Sheet Classification	December 31, 2025		December 31, 2024
Contingent Liabilities:
Earnout Payment liability - 2025	Other current liabilities	$	4,916	$	2,041
Earnout Payment liability - 2026	Other long-term liabilities		1,709		1,446
		$	6,625	$	3,487

The change in the earnout liability balances from December 31, 2024 to December 31, 2025 relate solely to changes in the fair value of the Earnout Payments which have been recognized through earnings during the year ended December 31, 2025.

Aside from the earnout liability described above, the Company does not have any other financial assets measured at fair value on a recurring basis categorized as Level 3, and there were no transfers in or out of Level 1, Level 2 or Level 3 during 2025 or 2024. There were no changes to the Company’s valuation techniques used to measure asset fair values on a recurring or nonrecurring basis during 2025.

During the year ended December 31, 2025, the Company performed its annual impairment test of indefinite-lived intangible assets and determined that no impairment charges were required. In the prior year, ended December 31, 2024, the Company recorded an adjustment to the carrying value of the CUI tradename, reducing it to its estimated fair value. This adjustment was recognized as an impairment loss within the consolidated statements of operations. Aside from the CUI tradename impairment in 2024, the Company did not have any other financial assets or indefinite-lived intangible assets measured at fair value on a nonrecurring basis as of December 31, 2025 or December 31, 2024. The Company does not have any financial assets measured at fair value on a nonrecurring basis as of either reporting date, except as noted above.

The Company has other financial instruments, such as cash and cash equivalents, accounts receivable, accounts payable and accrued expenses, which are not measured at fair value on a recurring basis but are recorded at amounts that approximate fair value due to their liquid or short-term nature. The fair value of the Company’s long-term debt is estimated using a discounted cash flow method based on interest rates that are currently available for debt issuances with similar terms and maturities. At December 31, 2025 and 2024, the estimated fair value of total debt was $196.5 million and $286.6 million, respectively, compared to a carrying amount of $197.5 million and $287.5 million, respectively. The Company did not have any other financial liabilities within the scope of the fair value disclosure requirements as of December 31, 2025.

Nonfinancial assets and liabilities, such as goodwill, indefinite-lived intangible assets and long-lived assets, are accounted for at fair value on a nonrecurring basis. These items are tested for impairment upon the occurrence of a triggering event or in the case of goodwill, on at least an annual basis. See Note 5, "Goodwill and Other Intangible Assets," for further information about goodwill and other indefinite-lived intangible assets.

- Definition

The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (bbb)(1)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-2

Reference 2: http://www.xbrl.org/2003/role/exampleRef
-Topic 820
-SubTopic 10
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-Section 55
-Paragraph 107
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-URI https://asc.fasb.org/1943274/2147482078/820-10-55-107

Reference 3: http://www.xbrl.org/2003/role/exampleRef
-Topic 820
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Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
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-Section 50
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Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
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-Section 50
-Paragraph 6A
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-6A

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
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+ Details

Note 11 - Debt

12 Months Ended

Dec. 31, 2025

Notes to Financial Statements

Debt Disclosure [Text Block]

11.

DEBT

The Company has a Credit and Security Agreement with KeyBank National Association (as amended, the "Credit Agreement" or the "CSA") which currently provides for a maximum revolving credit facility of $400 million. Prior to May 2, 2025, the CSA had provided for a $325 million maximum revolving amount, approximately $240 million of which had been drawn in incremental borrowings in November 2024 in order to finance a substantial portion of the closing cash payment associated with the Enercon acquisition. On May 2, 2025, Bel entered into a Fourth Amendment Agreement (the “Fourth Amendment”) to the Credit Agreement, which made certain amendments to the Credit Agreement including: (i) increasing the maximum revolving amount from $325 million to $400 million pursuant to Section 2.10(b)(i)(A) of the Credit Agreement; (ii) extending the commitment period (and the final maturity for revolving loans borrowed under the Credit Agreement) to September 1, 2028; and (iii) providing an incremental extension of credit to the Company of $75 million concurrently with the effectiveness of the Fourth Amendment, consisting of (x) a $50 million commitment from Wells Fargo Bank, N.A., which joined the Credit Agreement as a new revolving lender pursuant to the Fourth Amendment, and (y) an aggregate $25 million commitment increase, on a pro rata basis, from the existing lenders party to the Credit Agreement.

Pursuant to the Fourth Amendment, the parties additionally agreed to the text of a Conformed Amended and Restated Credit and Security Agreement (the “Conformed Amended and Restated Credit and Security Agreement”), which amended and restated the text of the Credit Agreement including so as to reflect and integrate the changes implemented pursuant to the Fourth Amendment, as well as the changes implemented pursuant to the previously disclosed First Amendment Agreement dated as of January 12, 2023, the Second Amendment Agreement dated as of September 18, 2024 and the Third Amendment Agreement dated as of November 14, 2024.

At December 31, 2025 and 2024, outstanding borrowings under the revolver amounted to $197.5 million and $287.5 million, respectively. The unused credit available under the credit facility was $202.5 million at December 31, 2025 and $37.5 million at December 31, 2024. The Company incurred $14.8 million, $4.1 million, and $2.9 million of interest expense during the years ended December 31, 2025 2024, and 2023, respectively, in connection with interest due on its outstanding borrowings under the CSA during each period, including the effects of the 2021 Swaps (as hereinafter defined) and amortization of deferred financing costs.

The effective rate of interest for our total outstanding borrowings, including the impact of the 2021 Swaps discussed below, was 4.42% and 5.47%, respectively, as of December 31, 2025 and December 31, 2024. The interest rate in effect for the fixed-rate portion of our outstanding borrowings ($60 million at each of December 31, 2025 and 2024) was 2.59% and 2.84% at December 31, 2025 and 2024, respectively. The weighted-average interest rate in effect for the variable-rate portion of our outstanding borrowings ($137.5 million at December 31, 2025) was 3.63% at December 31, 2025, and consisted of SOFR plus the Company’s credit spread at December 31, 2025, as determined per the terms of the CSA. No outstanding borrowings were subject to a variable interest rate at December 31, 2024. In order to manage our interest rate exposure on the remaining borrowings, and as further described in Note 13, "Derivative Instruments and Hedging Activities", the Company is party to the 2021 Swaps, each with an aggregate notional amount of $30 million, or $60 million in the aggregate, the effect of which is to fix the SOFR portion (or, for periods prior to January 31, 2023, the LIBOR portion) of the interest rate on a portion of our outstanding debt on our Revolver (or such portion thereof up to the aggregate $60 million notional amount of the 2021 Swaps).

Under the terms of its Credit Agreement, the Company is entitled, subject to the satisfaction of certain conditions, to request additional commitments under the revolver or the addition of a term loan facility in the aggregate principal amount of up to $100 million for all such increases (revolver and term) to the extent that existing or new lenders agree to provide such additional commitments and/or term loans. In addition to requesting loans denominated in U.S. dollars, the Credit Agreement provides that up to a U.S. dollar equivalent principal amount of $15 million of the revolver may be borrowed by Bel in alternate foreign currencies including Euros, Pounds Sterling, Japanese Yen and such other currency as requested by Bel and consented to by KeyBank and each lender.

In connection with the Credit Agreement, the Company and certain of the Company’s material U.S. subsidiaries (together with the Company, the “Loan Parties”) provided to the administrative agent, for the benefit of the lenders, guaranty of payment. As a result, the obligations of the Company under the Credit Agreement are guaranteed by the Loan Parties’ material U.S. subsidiaries, and secured by a first priority security interest in substantially all of the existing and future personal property of the Loan Parties, certain material real property of the Loan Parties and certain of the Loan Parties’ material U.S. subsidiaries, including 65% of the voting capital stock of certain of the Loan Parties’ direct foreign subsidiaries.

The borrowings under the Credit Agreement bear interest, generally payable quarterly, at a rate equal to, at the Company's option, either (1) SOFR, plus a margin ranging from 1.125% per annum to 2.125% per annum depending on the Company’s leverage ratio, or (2)(a) an alternate “Base Rate,” which is the highest of (i) KeyBank’s prime rate, (ii) the federal funds rate plus 0.50% and (iii) the SOFR rate with a maturity of one month plus 1%, plus (b) a margin ranging from 0.125% per annum to 1.125% per annum, depending on the Company’s leverage ratio. Pursuant to the terms of the Credit Agreement, the Company has agreed to pay to KeyBank, as administrative agent for the ratable account of the revolving lenders in consideration for their commitments in respect of the revolver, a commitment fee due quarterly in arrears and calculated based on the average unused amount of the facility (exclusive of swing line exposure), at a rate ranging from 0.2% per annum to 0.3% per annum, depending on the Company’s leverage ratio.

Revolving loans borrowed under the Credit Agreement mature on September 1, 2028, and the commitments with respect to the revolver will automatically terminate on such date.

The Credit Agreement contains customary representations and warranties, covenants and events of default. In addition, the Credit Agreement contains financial covenants that measure (i) the ratio of the Company’s total funded indebtedness, on a consolidated basis, less the aggregate amount of all unencumbered cash and cash equivalents, to the amount of the Company’s consolidated EBITDA (“Leverage Ratio”) and (ii) the ratio of the amount of the Company’s consolidated EBITDA to the Company’s consolidated fixed charges (“Fixed Charge Coverage Ratio”). If an event of default occurs, the lenders under the Credit Agreement would be entitled to take various actions, including the acceleration of amounts due thereunder and all actions permitted to be taken by a secured creditor.

At December 31, 2025, the Company was in compliance with its debt covenants, including its most restrictive covenant, the Leverage Ratio.

Scheduled principal payments of the total debt outstanding at December 31, 2025 are as follows (in thousands):

2026	$	-
2027		-
2028		197,500
Total long-term debt		197,500
Less: Current maturities of long-term debt		-
Noncurrent portion of long-term debt	$	197,500

- Definition

The entire disclosure for information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, own-share lending arrangements and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants.

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+ Details

Note 13 - Derivative Instruments and Hedging Activities

12 Months Ended

Dec. 31, 2025

Notes to Financial Statements

Derivative Instruments and Hedging Activities Disclosure [Text Block]

13.

DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES

Our primary objective for holding derivative financial instruments is to manage foreign currency exchange rate risk and interest rate risk, when deemed appropriate. We enter into these contracts in the normal course of business to mitigate risks and not for speculative purposes.

Foreign Currency Forward Contracts

Under our risk management strategy, we periodically use foreign currency forward contracts to manage our short-term exposures to fluctuations in operational cash flows resulting from changes in foreign currency exchange rates. These cash flow exposures result from portions of our forecasted operating expenses, primarily compensation and related expenses, which are transacted in currencies other than the U.S. dollar, most notably the Chinese renminbi, Israeli shekel and the Mexican peso. These foreign currency forward contracts generally have maturities of no longer than twelve months, although occasionally we will execute a contract that extends beyond twelve months, depending upon the nature of the underlying risk.

We held outstanding foreign currency forward contracts with notional amounts of $49.6 million and $14.2 million as of December 31, 2025 and 2024, respectively. The Company's foreign currency forward contracts related to the Chinese renminbi are designated as cash flow hedges for accounting purposes and as such, changes in their fair value are recognized in accumulated other comprehensive income (loss) in the consolidated balance sheet and are reclassified into the consolidated statement of operations within cost of goods sold in the period in which the hedged transaction affects earnings.

Interest Rate Swap Agreements

To partially mitigate risks associated with the variable interest rates on the revolver borrowings under its Credit Agreement, the Company is a party to a pay-fixed, receive-variable interest rate swap agreement with each of two multinational financial institutions under which we (i) pay interest at a fixed rate of 1.334% and received variable interest of the daily SOFR rate plus 10 basis points on a notional amount of $30.0 million and (ii) paid interest at a fixed rate of 1.348% and received variable interest of the daily SOFR rate plus 10 basis points on a notional amount of $30.0 million (the “2021 Swaps”). The effective date of the 2021 Swaps was December 31, 2021, and settlements with the counterparties began on January 31, 2022 and occur on a monthly basis. The 2021 Swaps will terminate on August 31, 2026.

The 2021 Swaps are designated as cash flow hedges for accounting purposes and as such, changes in their fair value are recognized in accumulated other comprehensive income (loss) in the consolidated balance sheet and are reclassified into the statement of operations within interest expense in the period in which the hedged transaction affects earnings.

Fair Values of Derivative Financial Instruments

See Note 6, "Fair Value Measurements" for the gross fair values of the Company's derivative assets and liabilities as of December 31, 2025 and 2024.

Derivative Financial Instruments in Cash Flow Hedging Relationships

The effects of derivative financial instruments designated as cash flow hedges on AOCL and on the consolidated statements of operations for the years ended December 31, 2025, 2024 and 2023 were as follows:

	Year Ended December 31,
	2025			2024			2023
Net gains (losses) recognized in AOCL:
Foreign currency forward contracts	$	89		$	(184	)	$	(1,470	)
Interest rate swap agreements		11			1,178			689
	$	100		$	994		$	(781	)

Net (losses) gains reclassified from AOCL to the consolidated statement of operations:
Foreign currency forward contracts	$	(21	)	$	(466	)	$	(537	)
Interest rate swap agreements		1,835			2,407			2,268
	$	1,814		$	1,941		$	1,731

The losses related to the foreign currency forward contracts are included as a component of currency translation adjustment on the accompanying consolidated statements of comprehensive income at December 31, 2025, 2024 and 2023.

Derivative Financial Instruments Not Designated as Hedging Instruments

Gains recognized on derivative financial instruments not designated as hedging instruments in our consolidated statements of operations for the years ended December 31, 2025, 2024 and 2023 were as follows:

		Year Ended December 31,
	Classification in Consolidated Statements of Operations	2025		2024		2023
Foreign currency forward contracts	Other income (expense), net	$	1,358	$	74	$	150
		$	1,358	$	74	$	150

- Definition

The entire disclosure for derivative instruments and hedging activities including, but not limited to, risk management strategies, non-hedging derivative instruments, assets, liabilities, revenue and expenses, and methodologies and assumptions used in determining the amounts.

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-URI https://asc.fasb.org/1943274/2147480434/815-10-50-2

Reference 22: http://www.xbrl.org/2003/role/disclosureRef
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Reference 24: http://www.xbrl.org/2003/role/disclosureRef
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-Topic 815
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-URI https://asc.fasb.org/815/tableOfContent

Reference 30: http://www.xbrl.org/2003/role/disclosureRef
-Topic 815
-SubTopic 40
-Name Accounting Standards Codification
-Section 50
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-Subparagraph (f)
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-URI https://asc.fasb.org/1943274/2147480237/815-40-50-5

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-Topic 815
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 5C
-Subparagraph (b)
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-URI https://asc.fasb.org/1943274/2147480434/815-10-50-5C

+ Details

Note 18 - Leases (Tables)

12 Months Ended

Dec. 31, 2025

Notes Tables

Lease, Cost [Table Text Block]

	Year Ended December 31,
	2025		2024		2023
Amortization of ROU assets - finance leases	$	415	$	819	$	491
Interest on lease liabilities - finance leases		83		190		121
Operating lease cost (cost resulting from lease payments)		9,997		9,441		8,127
Short-term lease cost		361		57		207
Variable lease cost (cost excluded from lease payments)		1,302		1,218		397
Total lease cost	$	12,158	$	11,725	$	9,343

	2025			2024			2023
Weighted-Average Remaining Lease Term:
Operating leases (in years)		4.0			4.5			4.3
Finance leases (in years)		3.1			3.9			4.3

Weighted-Average Discount Rate:
Operating leases		6.0	%		6.0	%		6.0	%
Finance leases		6.0	%		6.0	%		6.0	%

Leases, Supplemental Cash Flow Information [Table Text Block]

	Year Ended December 31,
	2025		2024		2023
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows from operating leases	$	10,063	$	9,099	$	8,090
Operating cash flows from finance leases		83		190		121
Finance cash flows from finance leases		418		790		527
Right-of-use assets obtained in exchange for lease obligations:
Operating leases		4,763		6,870		5,999
Finance leases		83		1,309		199

Lease, Supplemental Balance Sheet Information [Table Text Block]

	2025			2024
Operating Leases:
Operating lease right-of-use assets	$	22,868		$	25,125
Operating lease liability, current		8,029			7,954
Operating lease liability, long-term		15,867			17,763
Total operating lease liabilities	$	23,896		$	25,717

Finance Leases:
Property, plant and equipment, gross	$	2,933		$	2,596
Accumulated depreciation		(1,768	)		(1,185	)
Property, plant and equipment, net	$	1,165		$	1,411
Other current liabilities	$	423		$	374
Other long-term liabilities		838			1,054
Total finance lease liabilities	$	1,261		$	1,428

Lessee, Operating and Financing Lease Liability Maturity [Table Text Block]

Year Ending	Operating			Finance
December 31,	Leases			Leases
2026	$	9,203		$	492
2027		6,151			400
2028		4,743			347
2029		2,718			104
2030		1,696			34
Thereafter		2,434			-
Total undiscounted cash flows		26,945			1,377
Less imputed interest		(3,049	)		(116	)
Present value of lease liabilities	$	23,896		$	1,261

Note 5 - Goodwill and Other Intangible Assets - Goodwill (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024
Goodwill, gross	$ 208,036	$ 26,642
Goodwill, net	208,036	26,642
Goodwill allocation related to acquisition	3,809	182,905
Foreign currency translation	2,976	(1,511)
Goodwill, gross	214,821	208,036
Goodwill, net	214,821	208,036
Power Solutions and Protection Segment [Member]
Goodwill, gross	200,087	18,623
Goodwill, net	200,087	18,623
Goodwill allocation related to acquisition	3,809	182,905
Foreign currency translation	2,581	(1,441)
Goodwill, gross	206,477	200,087
Goodwill, net	206,477	200,087
Connectivity Solutions [Member]
Goodwill, gross	7,949	8,019
Goodwill, net	7,949	8,019
Goodwill allocation related to acquisition	0	0
Foreign currency translation	395	(70)
Goodwill, gross	8,344	7,949
Goodwill, net	8,344	7,949
Magnetic Solutions Segment [Member]
Goodwill, gross	0	0
Goodwill, net	0	0
Goodwill allocation related to acquisition	0	0
Foreign currency translation	0	0
Goodwill, gross	0	0
Goodwill, net	$ 0	$ 0

- Definition

Amount, after accumulated impairment loss, of asset representing future economic benefit arising from other asset acquired in business combination or from joint venture formation or both, that is not individually identified and separately recognized.

+ References

Reference 1: http://www.xbrl.org/2003/role/exampleRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 55
-Paragraph 24
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482548/350-20-55-24

Reference 2: http://www.xbrl.org/2003/role/exampleRef
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Reference 3: http://www.xbrl.org/2003/role/exampleRef
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Reference 4: http://www.xbrl.org/2003/role/exampleRef
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Reference 5: http://www.xbrl.org/2003/role/exampleRef
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-URI https://asc.fasb.org/1943274/2147481372/852-10-55-10

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
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-URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
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Reference 12: http://www.xbrl.org/2009/role/commonPracticeRef
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Reference 13: http://www.xbrl.org/2003/role/disclosureRef
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-SubTopic 210
-Name Accounting Standards Codification
-Section S99
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-Publisher FASB
-URI https://asc.fasb.org/1943274/2147478546/942-210-S99-1

Reference 14: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 805
-SubTopic 30
-Name Accounting Standards Codification
-Section 50
-Paragraph 4
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479581/805-30-50-4

+ Details

Note 4 - Revenue - Contract Assets and Contract Liabilities (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
Contract assets - current (unbilled receivables)	$ 9,747	$ 4,994	$ 12,793
Contract liabilities - current (deferred revenue)	9,767	6,120	3,046
Accounts receivable, net	121,490	111,376	$ 84,129
Balance, January 1	6,120	3,046
New advance payments received	94,624	17,551
Recognized as revenue during period	(90,977)	(14,469)
Currency translation	0	(8)
Balance, December 31	$ 9,767	$ 6,120

Note 6 - Fair Value Measurements (Details Textual) $ in Thousands	12 Months Ended
	Dec. 31, 2025 USD ($)	Dec. 31, 2024 USD ($)	Nov. 14, 2024 USD ($)
Derivative Asset	$ 2,703	$ 2,730
Impairment of Intangible Assets, Indefinite-Lived (Excluding Goodwill)	0
Long-Term Debt, Fair Value	196,500	286,600
Long-Term Debt, Gross	197,500	287,500
Fair Value, Nonrecurring [Member]
Assets, Fair Value Disclosure, Total	0	0
Enercon Technologies, Ltd [Member] \| Earnout Payment [Member]
Business Combination, Contingent Consideration, Liability			$ 3,300
Enercon Technologies, Ltd [Member] \| Earnout Payment [Member] \| Fair Value, Inputs, Level 3 [Member]
Business Combination, Contingent Consideration, Liability	$ 6,625	3,487
Enercon Technologies, Ltd [Member] \| Earnout Payment [Member] \| Fair Value, Inputs, Level 3 [Member] \| Measurement Input, Price Volatility [Member]
Business Combination, Contingent Consideration, Liability, Measurement Input	0.521
Enercon Technologies, Ltd [Member] \| Earnout Payment [Member] \| Fair Value, Inputs, Level 3 [Member] \| Measurement Input, Expected Term [Member]
Business Combination, Contingent Consideration, Liability, Measurement Input	2
Enercon Technologies, Ltd [Member] \| Earnout Payment [Member] \| Fair Value, Inputs, Level 3 [Member] \| Measurement Input, Discount Rate [Member]
Business Combination, Contingent Consideration, Liability, Measurement Input	0.0666
Foreign Exchange Forward [Member]
Derivative Assets (Liabilities), at Fair Value, Net	$ 1,800	(1,000)
Interest Rate Swap [Member]
Derivative Asset	900	2,700
Investments Held in Rabbi Trust [Member]
Debt Securities, Available-for-Sale	$ 600	$ 600

Note 18 - Leases - Supplemental Cash Flow Information Related to Leases (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
Operating cash flows from operating leases	$ 10,063	$ 9,099	$ 8,090
Operating cash flows from finance leases	83	190	121
Finance cash flows from finance leases	418	790	527
Operating leases	4,763	6,870	5,999
Finance leases	$ 83	$ 1,309	$ 199

Note 3 - Acquisition - Schedule of Intangible Assets Acquired (Details) - Enercon Technologies, Ltd [Member] $ in Millions	Nov. 14, 2024 USD ($)
Total intangible assets acquired	$ 189.7
Customer Relationships [Member]
Definite lived intangible assets acquired	$ 130.3
Acquired intangible asset, useful life (Year)	17 years
Developed Technology Rights [Member]
Definite lived intangible assets acquired	$ 37.5
Acquired intangible asset, useful life (Year)	15 years
Trademarks [Member]
Indefinite lived intangible assets acquired	$ 21.9

Note 5 - Goodwill and Other Intangible Assets (Tables)

12 Months Ended

Dec. 31, 2025

Notes Tables

Schedule of Goodwill [Table Text Block]

	Total			Power Solutions & Protection			Connectivity Solutions			Magnetic Solutions
Balance at January 1, 2024:
Goodwill, gross	$	26,642		$	18,623		$	8,019		$	-
Goodwill, net	$	26,642		$	18,623		$	8,019		$	-

Goodwill allocation related to acquisition		182,905			182,905			-			-
Foreign currency translation		(1,511	)		(1,441	)		(70	)		-

Balance at December 31, 2024:
Goodwill, gross	$	208,036		$	200,087		$	7,949		$	-
Goodwill, net	$	208,036		$	200,087		$	7,949		$	-

Goodwill allocation related to acquisition		3,809		$	3,809		$	-		$	-
Foreign currency translation		2,976			2,581			395			-

Balance at December 31, 2025:
Goodwill, gross	$	214,821		$	206,477		$	8,344		$	-
Goodwill, net	$	214,821		$	206,477		$	8,344		$	-

Schedule of Excess of Estimated Fair Values Over Carrying Value, Including Goodwill [Table Text Block]

Reporting Unit		% by Which Estimated Fair Value Exceeds Carrying Value
Power Solutions and Protection (excluding CUI)		540%
Connectivity Solutions		391%
CUI		72%
Enercon		56%

Schedule of Finite Lived and Indefinite Lived Intangible Assets [Table Text Block]

	December 31, 2025						December 31, 2024
	Gross Carrying		Accumulated		Net Carrying		Gross Carrying		Accumulated		Net Carrying
	Amount		Amortization		Amount		Amount		Amortization		Amount
Patents, licenses and technology	$	56,417	$	15,642	$	40,775	$	56,628	$	12,589	$	44,039
Customer relationships		187,723		48,936		138,787		186,683		36,953		149,730
Trademarks		38,563		159		38,404		38,337		158		38,179

	$	282,703	$	64,737	$	217,966	$	281,648	$	49,700	$	231,948

Schedule of Finite-Lived Intangible Assets, Future Amortization Expense [Table Text Block]

December 31,	Amortization Expense
2026	$	14,781
2027		14,781
2028		14,715
2029		13,612
2030		12,259

- Definition

Tabular disclosure of goodwill by reportable segment and in total which includes a rollforward schedule.

+ References

Reference 1: http://www.xbrl.org/2003/role/exampleRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 55
-Paragraph 24
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482548/350-20-55-24

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
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Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef
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Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef
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-URI https://asc.fasb.org/1943274/2147482573/350-20-50-1

Reference 5: http://www.xbrl.org/2009/role/commonPracticeRef
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Reference 6: http://www.xbrl.org/2009/role/commonPracticeRef
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-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482573/350-20-50-2

+ Details

Note 5 - Goodwill and Other Intangible Assets (Details Textual) $ in Thousands		3 Months Ended	12 Months Ended
	Oct. 01, 2025	Dec. 31, 2024 USD ($)	Dec. 31, 2025 USD ($)	Dec. 31, 2024 USD ($)	Dec. 31, 2023 USD ($)
Goodwill, Acquired During Period			$ 3,809	$ 182,905
Goodwill, Impaired, Accumulated Impairment Loss			137,500
Number of Reporting Units	4
Goodwill, Impairment Loss		$ 0
Amortization of Intangible Assets			14,800	6,500	$ 4,700
Impairment of Intangible Assets (Excluding Goodwill)			0	400	$ 0
Trademarks [Member]
Impairment of Intangible Assets (Excluding Goodwill)			$ 0	$ 400
Minimum [Member]
Finite-Lived Intangible Asset, Useful Life (Year)			1 year
Minimum [Member] \| Intangible Assets Excluding Trademarks [Member]
Finite-Lived Intangible Asset, Useful Life (Year)			1 year
Maximum [Member]
Finite-Lived Intangible Asset, Useful Life (Year)			17 years
Maximum [Member] \| Intangible Assets Excluding Trademarks [Member]
Finite-Lived Intangible Asset, Useful Life (Year)			17 years

Note 10 - Income Taxes - Components of Deferred Income Tax Assets (Details) - USD ($) $ in Thousands	Dec. 31, 2025	Dec. 31, 2024
State tax credits	$ 0	$ 90
Reserves and accruals	6,846	6,970
Federal, state and foreign net operating loss and credit carryforwards	4,448	4,247
Depreciation	367	384
Amortization	8,829	9,845
Lease accounting	5,402	6,157
Other accruals	5,319	6,054
Total deferred tax assets	31,211	33,747
Valuation allowance	2,057	1,844
Net deferred tax assets	29,154	31,903
Unfunded pension liability	260	260
Depreciation	2,177	2,685
Amortization	36,637	34,903
Lease accounting	5,231	5,960
Other accruals	1,690	581
Total deferred tax liabilities	45,995	44,389
Net deferred tax liabilities	$ (16,841)	$ (12,486)

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2025	Dec. 31, 2024
Current assets:
Cash and cash equivalents	$ 57,800	$ 68,253
Held to maturity U.S. Treasury securities	0	950
Accounts receivable, net of credit losses of $671 and $1,336, at December 31, 2025 and 2024, respectively	121,490	111,376
Inventories	167,270	161,370
Unbilled receivables	9,747	4,994
Assets held for sale	0	2,062
Other current assets	28,454	24,525
Total current assets	384,761	373,530
Property, plant and equipment, net	48,428	47,879
Right-of-use assets	22,868	25,125
Equity method investment	0	9,265
Intangible assets, net	217,966	231,948
Goodwill, net	214,821	208,036
Deferred income taxes	12,843	16,430
Other Assets, Noncurrent	33,513	34,639
Total assets	935,200	949,789
Liabilities, Current [Abstract]
Accounts payable	52,990	49,182
Accrued expenses	49,710	53,031
Operating lease liability, current	8,029	7,954
Other Liabilities, Current	16,716	17,902
Total current liabilities	127,445	128,069
Liabilities, Noncurrent [Abstract]
Long-term debt	197,500	287,500
Operating lease liability, long-term	15,867	17,763
Liability for uncertain tax positions	17,524	18,127
Minimum pension obligation and unfunded pension liability	19,303	18,431
Deferred income taxes	29,684	28,916
Other long-term liabilities	9,203	4,826
Total liabilities	416,526	508,627
Commitments and contingencies (see Note 19)
Redeemable noncontrolling interest	(93,161)	(80,586)
Shareholders' equity:
Preferred stock, no par value, 1,000,000 shares authorized; none issued	0	0
Treasury stock (unrestricted; none outstanding at December 31, 2025, and at December 31, 2024)	0	0
Additional paid-in capital	38,315	31,514
Retained earnings	403,102	345,031
Accumulated other comprehensive loss	(17,174)	(17,227)
Total shareholders' equity	425,513	360,576
Total liabilities, redeemable noncontrolling interest and shareholders' equity	935,200	949,789
Common Class A [Member]
Shareholders' equity:
Common Stock	212	212
Common Class B [Member]
Shareholders' equity:
Common Stock	1,058	1,046
Related Party [Member]
Current assets:
Related-party note receivable	0	2,937
Liabilities, Noncurrent [Abstract]
Related-party note payable	$ 0	$ 4,995

Note 16 - Share-based Compensation

12 Months Ended

Dec. 31, 2025

Notes to Financial Statements

Share-Based Payment Arrangement [Text Block]

16.

SHARE-BASED COMPENSATION

The Company has an equity compensation program (the "Program") which provides for the granting of "Incentive Stock Options" within the meaning of Section 422 of the Code, non-qualified stock options and restricted stock awards. The Company believes that such awards better align the interests of its employees with those of its shareholders. The 2020 Equity Compensation Plan provides for the issuance of 1.0 million shares of the Company's Class B common stock. At December 31, 2025, 356,889 shares remained available for future issuance under the 2020 Equity Compensation Plan.

The Company records compensation expense in its consolidated statements of operations related to employee stock-based options and awards. The aggregate pretax compensation cost recognized for stock-based compensation amounted to approximately $6.8 million, $3.7 million and $3.5 million for 2025, 2024 and 2023, respectively, and related solely to restricted stock awards. The Company did not use any cash to settle any equity instruments granted under share-based arrangements during 2025 and 2024. At December 31, 2025 and 2024, the only instruments issued and outstanding under the Program related to restricted stock awards.

Restricted Stock Awards

The Company provides common stock awards to certain officers, directors and key employees. The Company grants these awards, at its discretion, from the shares available under the Program. Unless otherwise provided at the date of grant or unless subsequently accelerated, effective January 1, 2024, shares awarded are typically earned in one-third increments on the first, second and third anniversaries of the award and are distributed provided the employee has remained employed by the Company through such anniversary date; otherwise the unearned shares are forfeited. Prior to January 1, 2024, shares awarded were typically earned in 25% increments on the second, third, fourth and fifth anniversaries of the award. The market value of these shares at the date of award is recorded as compensation expense on the straight-line method over the applicable vesting period from the respective award dates utilizing an estimated annual forfeiture rate of 5%. During 2025, 2024 and 2023, the Company issued 128,462 shares, 57,960 shares and 10,000 shares of the Company's Class B common stock, respectively, under a restricted stock plan to various officers, directors and employees.

Performance Stock Units (PSUs)

In 2025, the Company began granting performance stock units (“PSUs”) to certain associates as part of its long-term incentive compensation program. During the year ended December 31, 2025, a total of 18,012 PSUs were granted.

The PSUs granted in 2025 are subject to both a service condition and a market performance condition, each measured over a three-year performance period. The actual number of shares earned at the end of the performance period may range from 0% to 200% of the target award, depending on the degree to which the specified market performance conditions are achieved, as set forth in the applicable PSU agreements.

The grant-date fair value of the PSUs granted in 2025 was $103.50 per unit, as determined using a Monte Carlo simulation model to incorporate the market performance conditions. The valuation utilized the following key assumptions: grant date closing price of $73.91, 2.595-year interpolated risk-free rate of 3.93%, and historical volatility of 51.83% over the simulation period. The model also incorporated peer group correlations and payout factors based on the Company’s Total Shareholder Return relative to 38 comparator companies over the performance period.

During the year ended December 31, 2025, the Company recognized stock-based compensation expense related to PSUs of $0.4 million. There was no stock-based compensation expense related to PSUs recognized during the years ended December 31, 2024 or December 31, 2023. Compensation expense for PSUs is recognized on a straight-line basis over the requisite service period, based on the estimated number of units expected to vest.

A summary of the restricted stock activity under the Program for the year ended December 31, 2025 is presented below:

Restricted Stock Awards	Shares			Weighted Average Award Price		Weighted Average Remaining Contractual Term (In Years)
Outstanding at January 1, 2025		389,110		$	34.31		2.6
Granted		128,462			76.66
Vested		(151,620	)		30.42
Forfeited		(11,587	)		39.49
Outstanding at December 31, 2025		354,365		$	51.16		1.9

As of December 31, 2025, there was $12.3 million of total pretax unrecognized compensation cost related to non-vested stock-based compensation arrangements granted under the restricted stock award plan. That cost is expected to be recognized over a period of 2.2 years. This expense is recorded in cost of sales, R&D and SG&A expense based upon the employment classification of the award recipients.

The Company's policy in 2025 was to issue new shares to satisfy restricted stock awards. Currently the Company believes that the majority of its restricted stock awards will vest.

Award Timing Disclosure	12 Months Ended
Award Timing Disclosure	Dec. 31, 2025
Award Tmg Disc Line Items
Award Timing MNPI Considered [Flag]	true

Note 8 - Inventories - Components of Inventories (Details) - USD ($) $ in Thousands	Dec. 31, 2025	Dec. 31, 2024
Raw materials	$ 73,629	$ 74,750
Work in progress	58,076	53,569
Finished goods	35,565	33,051
Inventories	$ 167,270	$ 161,370

Note 14 - Segments - Net Sales to External Customers by Geographic Area and by Major Product Line (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
Net sales	$ 675,455	$ 534,792	$ 639,813
Power Solutions and Protection [Member]
Net sales	356,805	245,551	314,105
Connectivity Solutions [Member]
Net sales	232,286	220,370	210,572
Magnetic Solutions [Member]
Net sales	86,364	68,871	115,136
UNITED STATES
Net sales	447,367	362,118	447,793
CHINA
Net sales	52,323	23,394	43,109
MACAO
Net sales	0	25,130	35,026
UNITED KINGDOM
Net sales	37,071	35,915	25,648
SLOVAKIA
Net sales	32,172	33,228	35,555
GERMANY
Net sales	14,717	15,268	17,327
INDIA
Net sales	8,846	10,635	15,365
SWITZERLAND
Net sales	15,747	15,594	11,237
ISRAEL
Net sales	62,348	8,227	0
All Other Foreign Countries [Member]
Net sales	$ 4,864	$ 5,283	$ 8,753

Schedule II - Valuation and Qualifying Accounts - Valuation and Qualifying Accounts (Details) - USD ($)
$ in Thousands

12 Months Ended

Dec. 31, 2025

Dec. 31, 2024

Dec. 31, 2023

SEC Schedule, 12-09, Allowance, Credit Loss [Member]

Balance at beginning of period

$ 1,336

$ 1,388

$ 1,552

Charged to expenses

(54)

(146)

Adjustments to valuation accounts

^[1]

(615)

(1)

203

Deductions

^[2]

(55)

(221)

Balance at end of period

671

1,336

1,388

SEC Schedule, 12-09, Reserve, Inventory [Member]

Balance at beginning of period

14,465

13,655

14,451

Charged to expenses

5,825

1,383

3,484

Adjustments to valuation accounts

^[1]

3,243

406

(2,461)

Deductions

^[2]

(5,518)

(979)

(1,819)

Balance at end of period

18,015

14,465

13,655

SEC Schedule, 12-09, Valuation Allowance, Deferred Tax Asset [Member]

Balance at beginning of period

1,844

2,009

4,026

Charged to expenses

390

811

279

Adjustments to valuation accounts

^[1]

Deductions

^[2]

(177)

(976)

(2,296)

Balance at end of period

$ 2,057

$ 1,844

$ 2,009

[1]	Includes foreign currency translation adjustments
[2]	Write-offs

Note 7 - Other Assets

12 Months Ended

Dec. 31, 2025

Notes to Financial Statements

Other Assets Disclosure [Text Block]

7.	OTHER ASSETS

At December 31, 2025 and 2024, the Company had obligations of $18.9 million and $18.0 million, respectively, associated with its SERP. As a means of informally funding these obligations, the Company has invested in life insurance policies related to certain employees and marketable securities held in a rabbi trust. At December 31, 2025 and 2024, these assets had a combined value of $18.4 million and $17.0 million, respectively.

Company-Owned Life Insurance

Investments in company-owned life insurance policies ("COLI") were made with the intention of utilizing them as a long-term funding source for the Company's SERP obligations. However, the cash surrender value of the COLI does not represent a committed funding source for these obligations. Any proceeds from these policies are subject to claims from creditors. The cash surrender value of the COLI of $17.8 million and $16.4 million at December 31, 2025 and 2024, respectively, is included in other assets in the accompanying consolidated balance sheets. The volatility in global equity markets in recent years has also had an effect on the cash surrender value of the COLI policies. The Company recorded income to account for the increase in cash surrender value in the amount of $1.4 million, $1.3 million and $1.3 million during the years ended December 31, 2025, 2024 and 2023, respectively. These fluctuations are classified as other income (expense), net on the consolidated statements of operations for all periods presented. This classification is consistent with the costs associated with the long-term employee benefit obligations that the COLI is intended to fund.

Other Investments

At December 31, 2025 and 2024, the Company held, in the aforementioned rabbi trust, available-for-sale investments at a cost of $0.6 million at each date. Together with the COLI described above, these investments are intended to fund the Company's SERP obligations and are classified as other assets in the accompanying consolidated balance sheets. The Company monitors these investments for impairment on an ongoing basis. At December 31, 2025 and 2024, the fair market value of these investments was $0.6 million at each date.

Note 18 - Leases - Maturities of Lease Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2025	Dec. 31, 2024
2026, operating leases	$ 9,203
2026, finance leases	492
2027, operating leases	6,151
2027, finance leases	400
2028, operating leases	4,743
2028, finance leases	347
2029, operating leases	2,718
2029, finance leases	104
2030, operating leases	1,696
2030, finance leases	34
Operating leases, Thereafter	2,434
Finance leases, Thereafter	0
Operating leases, Total undiscounted cash flows	26,945
Finance leases, Total undiscounted cash flows	1,377
Operating leases, Less imputed interest	(3,049)
Finance leases, Less imputed interest	(116)
Operating leases, Present value of lease liabilities	23,896	$ 25,717
Finance leases, Present value of lease liabilities	$ 1,261

Note 15 - Retirement Fund and Profit Sharing Plan (Details Textual) $ in Thousands	12 Months Ended			24 Months Ended
	Dec. 31, 2025 USD ($) shares	Dec. 31, 2024 USD ($)	Dec. 31, 2023 USD ($)	Dec. 31, 2025 USD ($) shares
Supplemental Employee Retirement Plan [Member]
Deferred Compensation Arrangement with Individual, Compensation Expense				$ 100
Defined Benefit Plan, Percentage of Average Base Compensation Five Consecutive Years, Normal Retirement	40.00%
Defined Benefit Plan, Number of Monthly Payments	120
Percentage of Participant's Annual Base Salary Received by Beneficiary, One Year From Date of Death	100.00%
Percentage of Participant's Annual Base Salary Received by Beneficiary, Following Four Years From Date of Death	50.00%
Defined Benefit Plan, Net Periodic Benefit Cost (Credit)	$ 1,104	$ 1,377	$ 1,326
Defined Benefit Plan, Accumulated Benefit Obligation	18,000	17,200		18,000
Investments, Fair Value Disclosure	18,400	17,000		18,400
Defined Benefit Plan, Expected Future Employer Contributions, Next Fiscal Year	1,100			1,100
Defined Benefit Plan, Plan Assets, Amount, Ending Balance	$ 0			$ 0
Bel Fuse Inc. Employees' Savings Plan [Member]
Defined Contribution Plan, Employer Matching Contribution, Percent Of Match, First 1% Employee Contribution	100.00%
Defined Contribution Plan, Employer Matching Contribution, Percent of Match, Next 5% Employee Contribution	50.00%
Defined Contribution Plan, Cost	$ 1,500	1,400	1,300
Bel Fuse Inc. Employees' Savings Plan [Member] \| Common Class A [Member]
Shares Held in Plan (in shares) \| shares	231,162			231,162
Bel Fuse Inc. Employees' Savings Plan [Member] \| Common Class B [Member]
Shares Held in Plan (in shares) \| shares	46,531			46,531
Nonqualified Deferred Compensation Plan [Member]
Deferred Compensation Arrangement, Vesting Age	65			65
Deferred Compensation Plan Assets	$ 1,700	1,300		$ 1,700
Nonqualified Deferred Compensation Plan [Member] \| Maximum [Member]
Deferred Compensation Arrangement with Individual, Compensation Expense	200	200	200
Retirement Fund Covering Hong Kong-based Employees [Member]
Defined Contribution Plan, Cost	$ 300	$ 300	$ 1,500
Defined Contribution Plan, Maximum Annual Contributions Per Employee, Percent	5.00%
Defined Contribution Plan, Employer Matching Contribution, Percent of Employees' Gross Pay	7.00%
Retirement Fund Covering Hong Kong-based Employees [Member] \| Minimum [Member]
Defined Contribution Plan, Employer Matching Contribution, Percent of Employees' Gross Pay	5.00%

Note 15 - Retirement Fund and Profit Sharing Plan - Benefit Payments Expected to be Paid (Details) - Supplemental Employee Retirement Plan [Member] $ in Thousands	Dec. 31, 2025 USD ($)
2025	$ 1,143
2026	1,212
2027	1,304
2028	1,319
2029	1,360
2030-2034	$ 7,379

Note 4 - Revenue (Tables)

12 Months Ended

Dec. 31, 2025

Notes Tables

Disaggregation of Revenue [Table Text Block]

	Year Ended December 31, 2025
	Power Solutions		Connectivity		Magnetic
	and Protection		Solutions		Solutions		Consolidated
*By Geographic Region:*
North America	$	226,664	$	184,839	$	35,869	$	447,372
EMEA		58,765		42,252		3,569		104,586
Asia		71,376		5,195		46,926		123,497
	$	356,805	$	232,286	$	86,364	$	675,455

*By Sales Channel:*
Direct to customer	$	280,123	$	152,458	$	64,062	$	496,643
Through distribution		76,682		79,828		22,302		178,812
	$	356,805	$	232,286	$	86,364	$	675,455

	Year Ended December 31, 2024
	Power Solutions		Connectivity		Magnetic
	and Protection		Solutions		Solutions		Consolidated
*By Geographic Region:*
North America	$	161,496	$	172,477	$	28,187	$	362,160
EMEA		57,010		42,581		4,700		104,291
Asia		27,045		5,312		35,984		68,341
	$	245,551	$	220,370	$	68,871	$	534,792

*By Sales Channel:*
Direct to customer	$	170,357	$	138,377	$	49,047	$	357,781
Through distribution		75,194		81,993		19,824		177,011
	$	245,551	$	220,370	$	68,871	$	534,792

	Year Ended December 31, 2023
	Power Solutions		Connectivity		Magnetic
	and Protection		Solutions		Solutions		Consolidated
*By Geographic Region:*
North America	$	233,016	$	172,518	$	42,259	$	447,793
EMEA		57,567		32,689		8,263		98,519
Asia		23,522		5,365		64,614		93,501
	$	314,105	$	210,572	$	115,136	$	639,813

*By Sales Channel:*
Direct to customer	$	221,828	$	130,893	$	86,608	$	439,329
Through distribution		92,277		79,679		28,528		200,484
	$	314,105	$	210,572	$	115,136	$	639,813

Contract with Customer, Contract Asset, Contract Liability, and Receivable [Table Text Block]

	December 31,		December 31,		December 31,
	2025		2024		2023
Contract assets - current (unbilled receivables)	$	9,747	$	4,994	$	12,793
Contract liabilities - current (deferred revenue)	$	9,767	$	6,120	$	3,046
Accounts receivable, net	$	121,490	$	111,376	$	84,129

	Years Ended December 31,
	2025			2024
Balance, January 1	$	6,120		$	3,046
New advance payments received		94,624			17,551
Recognized as revenue during period		(90,977	)		(14,469	)
Currency translation		-			(8	)
Balance, December 31	$	9,767		$	6,120

Schedule II - Valuation and Qualifying Accounts (Tables)

12 Months Ended

Dec. 31, 2025

Notes Tables

Summary of Valuation Allowance [Table Text Block]

			*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

Note 20 - Accumulated Other Comprehensive Loss

12 Months Ended

Dec. 31, 2025

Notes to Financial Statements

Comprehensive Income (Loss) Note [Text Block]

20.

ACCUMULATED OTHER COMPREHENSIVE LOSS

The components of accumulated other comprehensive loss as of December 31, 2025 and 2024 are summarized below:

	December 31,
	2025			2024
Foreign currency translation adjustment, net of taxes of ($312) at December 31, 2025 and ($312) at December 31, 2024	$	(19,490	)	$	(21,966	)
Unrealized holding gains on interest rate swap cash flow hedge, net of taxes of $0 at December 31, 2025 and $0 at December 31, 2024		906			2,729
Unrealized holding gains on marketable securities, net of taxes of ($7) at December 31, 2025 and ($7) at December 31, 2024		21			21
Unfunded SERP liability, net of taxes of $1,003 at December 31, 2025 and $1,183 at December 31, 2024		1,389			1,989

Accumulated other comprehensive loss	$	(17,174	)	$	(17,227	)

Changes in accumulated other comprehensive (loss) income by component during the years ended December 31, 2025, 2024 and 2023 are as follows. All amounts are net of tax.

	Foreign Currency Translation Adjustment			Unrealized Gains (Losses) on Interest Rate Swap Cash Flow Hedge			Unrealized Holding Gains (Losses) on Marketable Securities		Unfunded SERP Liability				Total
Balance at January 1, 2023	$	(23,107	)	$	5,539		$	18	$	1,004			$	(16,546	)

Other comprehensive income (loss) before reclassifications		7,221			(1,579	)		1		(542	)			5,101
Amounts reclassified from accumulated other comprehensive income (loss)		(537	)		-			-		(55	)	(a)		(592	)
Net current period other comprehensive income (loss)		6,684			(1,579	)		1		(597	)			4,509

Balance at December 31, 2023		(16,423	)		3,960			19		407				(12,037	)

Other comprehensive income (loss) before reclassifications		(5,077	)		(1,231	)		2		1,644				(4,662	)
Amounts reclassified from accumulated other comprehensive income (loss)		(466	)		-			-		(62	)	(a)		(528	)
Net current period other comprehensive income (loss)		(5,543	)		(1,231	)		2		1,582				(5,190	)

Balance at December 31, 2024		(21,966	)		2,729			21		1,989				(17,227	)

Other comprehensive income (loss) before reclassifications		2,497			(1,823	)		-		(710	)			(36	)
Amounts reclassified from accumulated other comprehensive income (loss)		(21	)		-			-		110		(a)		89
Net current period other comprehensive income (loss)		2,476			(1,823	)		-		(600	)			53

Balance at December 31, 2025	$	(19,490	)	$	906		$	21	$	1,389			$	(17,174	)

(a)

This reclassification relates to the amortization of prior service costs and gains/losses associated with the Company's SERP plan. This expense is reflected in Other income (expense), net on the accompanying consolidated statement of operations.

Note 18 - Leases (Details Textual)	12 Months Ended
Note 18 - Leases (Details Textual)	Dec. 31, 2025
Minimum [Member]
Operating and Finance Leases, Remaining Lease Term (Year)	1 year

Note 1 - Description of Business and Summary of Significant Accounting Policies

12 Months Ended

Dec. 31, 2025

Notes to Financial Statements

Basis of Presentation and Significant Accounting Policies [Text Block]

1.	DESCRIPTION OF BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Bel Fuse Inc. and subsidiaries ("Bel," the "Company," "we," "us," and "our") design, manufacture and market a broad array of products that power, protect and connect electronic circuits. These products are used around the world, primarily in the defense, commercial aerospace, networking, telecommunications, computing, general industrial, high-speed data transmission, transportation and eMobility industries. Bel's portfolio of products also finds application in the automotive, medical, broadcasting and consumer electronics markets. We manage our operations by product group through our reportable operating segments, Power Solutions and Protection, Connectivity Solutions and Magnetic Solutions.

All amounts included in the tables to these notes to consolidated financial statements, except per share amounts, are in thousands.

	December 31, 2025		December 31, 2024

Held to maturity U.S. Treasury securities
Amortized Cost	$	-	$	950
Gross Unrealized Gain	$	-	$	26
Fair Value	$	-	$	977

The earnings and weighted average shares outstanding used in the computation of basic and diluted earnings per share are as follows:

	Years Ended December 31,
	2025		2024		2023
Numerator:
Net earnings attributable to Bel shareholders	$	61,536	$	40,960	$	73,831
Less dividends declared:
Class A		508		508		512
Class B		2,957		2,931		2,997
Undistributed earnings	$	58,071	$	37,521	$	70,322

Undistributed earnings allocation:
Class A undistributed earnings	$	9,329	$	6,064	$	11,318
Class B undistributed earnings		48,742		31,457		59,004
Total undistributed earnings	$	58,071	$	37,521	$	70,322

Net earnings allocation:
Class A net earnings	$	9,837	$	6,572	$	11,830
Class B net earnings		51,699		34,388		62,001
Net earnings	$	61,536	$	40,960	$	73,831

Denominator:
Weighted average shares outstanding:
Class A - Basic and Diluted		2,115		2,124		2,142
Class B - Basic		10,525		10,491		10,634
Class B - Diluted		10,546		10,491		10,634

Net earnings per share attributable to Bel shareholders:
Class A - Basic and Diluted	$	4.65	$	3.10	$	5.52
Class B - Basic	$	4.91	$	3.28	$	5.83
Class B - Diluted	$	4.90	$	3.28	$	5.83

Level 1 - Observable inputs such as quoted market prices in active markets

Level 2 - Inputs other than quoted prices in active markets that are either directly or indirectly observable

Level 3 - Unobservable inputs about which little or no market data exists, therefore requiring an entity to develop its own assumptions

Recently Issued Accounting Standards

Recently Adopted Accounting Standards

Accounting Standards Issued But Not Yet Adopted

Note 3 - Acquisition - Schedule of Pro Forma Information (Details) - Enercon Technologies, Ltd [Member] - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023
Revenue, net	$ 632,130	$ 735,522
Net earnings	56,154	56,448
Less: Net earnings attributable to non-controlling interest	4,131	1,176
Net earnings attributable to Bel Fuse	$ 52,023	$ 55,272
Common Class A [Member]
Earnings per common share - basic and diluted (in dollars per share)	$ 3.94	$ 4.13
Common Class B [Member]
Earnings per common share - basic and diluted (in dollars per share)	$ 4.16	$ 4.37

Note 12 - Accrued Expenses (Tables)

12 Months Ended

Dec. 31, 2025

Notes Tables

Schedule of Accrued Liabilities [Table Text Block]

	December 31,
	2025		2024
Salaries, bonuses and related benefits	$	37,426	$	32,478
Accrued restructuring costs		759		5,823
Sales commissions		2,375		2,616
Warranty accrual		1,245		1,554
Other		7,905		10,560
	$	49,710	$	53,031

Restructuring and Related Costs [Table Text Block]

			2024							2025
	Liability at				Cash Payments			Liability at					Cash Payments			Liability at
	December 31,		New		and Other			December 31,		New Charges/			and Other			December 31,
	2023		Charges		Settlements			2024		Other Adjustments			Settlements			2025
Severance costs	$	1,551	$	2,888	$	(3,163	)	$	1,276	$	2,442		$	(3,633	)	$	85
Other restructuring costs		3,947		571		29			4,547		(3,119	)		(754	)		674
Total	$	5,498	$	3,459	$	(3,134	)	$	5,823	$	(677	)	$	(4,387	)	$	759

Note 6 - Fair Value Measurements - Fair Value of Derivative Financial Instruments (Details) - USD ($) $ in Thousands	Dec. 31, 2025	Dec. 31, 2024
Total derivative assets	$ 2,703	$ 2,730
Total derivative liabilities	0	1,035
Interest Rate Swap [Member]
Total derivative assets	900	2,700
Other Current Assets [Member] \| Foreign Exchange Forward [Member]
Designated as cash flow hedges	294	0
Non designated as hedging instruments	1,504	0
Other Noncurrent Assets [Member] \| Interest Rate Swap [Member]
Designated as a cash flow hedge	905	2,730
Other Current Liabilities [Member] \| Foreign Exchange Forward [Member]
Designated as a cash flow hedge	0	116
Not designated as hedging instruments	$ 0	$ 919

Note 18 - Leases - Supplemental Balance Sheet Information (Details) (Parentheticals)	Dec. 31, 2025	Dec. 31, 2024
Finance Lease, Liability, Current, Statement of Financial Position	Other Liabilities, Current	Other Liabilities, Current
Finance Lease, Liability, Noncurrent, Statement of Financial Position	Other Liabilities, Noncurrent	Other Liabilities, Noncurrent

Consolidated Statements of Operations - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
Net sales	$ 675,455	$ 534,792	$ 639,813
Cost of sales	411,037	332,434	423,964
Gross profit	264,418	202,358	215,849
Research and development costs	30,867	23,586	22,487
Selling, general and administrative expenses	125,828	110,616	99,091
Impairment of CUI tradename	0	400	0
Restructuring (credits) charges	(677)	3,459	10,114
Gain on sale of properties	(5,701)	0	(3,819)
Earnout liability adjustments	3,105	0	0
Income from operations	110,996	64,297	87,976
Gain on sale of Czech Republic business	0	0	980
Interest expense	(14,751)	(4,078)	(2,850)
Interest income	1,035	4,754	1,697
Impairment of equity method investment and related party notes	(13,087)	0	0
Other income (expense), net	10,857	(3,165)	(4,503)
Earnings before provision for income taxes	95,050	61,808	83,300
Provision for income taxes	20,939	12,616	9,469
Net earnings available to common shareholders	74,111	49,192	73,831
Less: Net earnings attributable to noncontrolling interest	3,452	484	0
Redemption value adjustment attributable to noncontrolling interest	9,123	7,748	0
Net earnings attributable to Bel Fuse shareholders	$ 61,536	$ 40,960	$ 73,831
Common Class A [Member]
Net earnings per common share:
Net earnings per common share, basic (in dollars per share)	$ 4.65	$ 3.1	$ 5.52
Weighted-average shares outstanding:
Weighted-average number of shares outstanding - basic (in shares)	2,115	2,124	2,142
Common Class B [Member]
Net earnings per common share:
Net earnings per common share, basic (in dollars per share)	$ 4.91	$ 3.28	$ 5.83
Net earnings per common share, diluted (in dollars per share)	$ 4.9	$ 3.28	$ 5.83
Weighted-average shares outstanding:
Weighted-average number of shares outstanding - basic (in shares)	10,525	10,491	10,634
Weighted-average number of shares outstanding - diluted (in shares)	10,546	10,491	10,634

Note 13 - Derivative Instruments and Hedging Activities (Details Textual) - USD ($) $ in Millions	1 Months Ended
	Jan. 31, 2023	Dec. 31, 2025	Dec. 31, 2024
Debt Instrument, Variable Interest Rate, Type [Extensible Enumeration]	Secured Overnight Financing Rate (SOFR) Overnight Index Swap Rate [Member]
Foreign Exchange Forward [Member]
Derivative, Notional Amount		$ 49.6	$ 14.2
The 2021 Swaps One [Member]
Derivative, Notional Amount			$ 30.0
Derivative, Fixed Interest Rate	1.334%
Derivative, Basis Spread on Variable Rate	10.00%
The 2021 Swaps Two [Member]
Derivative, Notional Amount		$ 30.0
Derivative, Fixed Interest Rate	1.348%
Derivative, Basis Spread on Variable Rate	10.00%

Note 10 - Income Taxes - Provision (Benefit) for Income Taxes (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
Federal, current	$ 5,226	$ 11,473	$ 11,403
State, current	2,173	895	975
Foreign, current	12,162	6,515	963
Current	19,561	18,883	13,341
Federal, deferred	300	(5,200)	(3,128)
State, deferred	180	(442)	(139)
Foreign, deferred	898	(625)	(605)
Deferred	1,378	(6,267)	(3,872)
Income Tax Expense (Benefit)	$ 20,939	$ 12,616	$ 9,469

- Definition

Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations.

+ References

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+ Details

Note 4 - Revenue 1 (Details Textual) $ in Millions	Dec. 31, 2025 USD ($)
Revenue, Remaining Performance Obligation, Amount	$ 20.2

Note 9 - Property, Plant and Equipment, Net - Property, Plant and Equipment (Details) - USD ($) $ in Thousands	Dec. 31, 2025	Dec. 31, 2024
Property, plant and equipment, gross	$ 127,097	$ 124,490
Accumulated depreciation	(78,669)	(76,611)
Property, plant and equipment, net	48,428	47,879
Land [Member]
Property, plant and equipment, gross	130	115
Building and Building Improvements [Member]
Property, plant and equipment, gross	16,408	19,385
Machinery and Equipment [Member]
Property, plant and equipment, gross	103,445	99,747
Construction in Progress [Member]
Property, plant and equipment, gross	$ 7,114	$ 5,243

Note 11 - Debt (Tables)

12 Months Ended

Dec. 31, 2025

Notes Tables

Schedule of Maturities of Long-Term Debt [Table Text Block]

2026	$	-
2027		-
2028		197,500
Total long-term debt		197,500
Less: Current maturities of long-term debt		-
Noncurrent portion of long-term debt	$	197,500

Note 16 - Share-based Compensation - Summary of Restricted Stock Activity (Details) - Restricted Stock [Member] - $ / shares	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024
Outstanding, shares (in shares)	389,110
Outstanding, weighted average award price (in dollars per share)	$ 34.31
Outstanding, weighted average remaining contractual term (Year)	1 year 10 months 24 days	2 years 7 months 6 days
Granted, shares (in shares)	128,462
Granted, weighted average award price (in dollars per share)	$ 76.66
Vested, shares (in shares)	(151,620)
Vested, weighted average award price (in dollars per share)	$ 30.42
Forfeited, shares (in shares)	(11,587)
Forfeited, weighted average award price (in dollars per share)	$ 39.49
Outstanding, shares (in shares)	354,365	389,110
Outstanding, weighted average award price (in dollars per share)	$ 51.16	$ 34.31

Note 8 - Inventories (Tables)

12 Months Ended

Dec. 31, 2025

Notes Tables

Schedule of Inventory, Current [Table Text Block]

	December 31,
	2025		2024
Raw materials	$	73,629	$	74,750
Work in progress		58,076		53,569
Finished goods		35,565		33,051
Inventories	$	167,270	$	161,370

Note 20 - Accumulated Other Comprehensive Loss (Tables)

12 Months Ended

Dec. 31, 2025

Notes Tables

Schedule of Accumulated Other Comprehensive Income (Loss) [Table Text Block]

	December 31,
	2025			2024
Foreign currency translation adjustment, net of taxes of ($312) at December 31, 2025 and ($312) at December 31, 2024	$	(19,490	)	$	(21,966	)
Unrealized holding gains on interest rate swap cash flow hedge, net of taxes of $0 at December 31, 2025 and $0 at December 31, 2024		906			2,729
Unrealized holding gains on marketable securities, net of taxes of ($7) at December 31, 2025 and ($7) at December 31, 2024		21			21
Unfunded SERP liability, net of taxes of $1,003 at December 31, 2025 and $1,183 at December 31, 2024		1,389			1,989

Accumulated other comprehensive loss	$	(17,174	)	$	(17,227	)

Schedule of Changes in Accumulated Other Comprehensive Income (Loss) by Component [Table Text Block]

	Foreign Currency Translation Adjustment			Unrealized Gains (Losses) on Interest Rate Swap Cash Flow Hedge			Unrealized Holding Gains (Losses) on Marketable Securities		Unfunded SERP Liability				Total
Balance at January 1, 2023	$	(23,107	)	$	5,539		$	18	$	1,004			$	(16,546	)

Other comprehensive income (loss) before reclassifications		7,221			(1,579	)		1		(542	)			5,101
Amounts reclassified from accumulated other comprehensive income (loss)		(537	)		-			-		(55	)	(a)		(592	)
Net current period other comprehensive income (loss)		6,684			(1,579	)		1		(597	)			4,509

Balance at December 31, 2023		(16,423	)		3,960			19		407				(12,037	)

Other comprehensive income (loss) before reclassifications		(5,077	)		(1,231	)		2		1,644				(4,662	)
Amounts reclassified from accumulated other comprehensive income (loss)		(466	)		-			-		(62	)	(a)		(528	)
Net current period other comprehensive income (loss)		(5,543	)		(1,231	)		2		1,582				(5,190	)

Balance at December 31, 2024		(21,966	)		2,729			21		1,989				(17,227	)

Other comprehensive income (loss) before reclassifications		2,497			(1,823	)		-		(710	)			(36	)
Amounts reclassified from accumulated other comprehensive income (loss)		(21	)		-			-		110		(a)		89
Net current period other comprehensive income (loss)		2,476			(1,823	)		-		(600	)			53

Balance at December 31, 2025	$	(19,490	)	$	906		$	21	$	1,389			$	(17,174	)

Note 3 - Acquisition (Tables)

12 Months Ended

Dec. 31, 2025

Notes Tables

Business Combination [Table Text Block]

	Acquisition Date
	Fair Values
	(as adjusted)
Cash	$	3,590
Accounts receivable		21,088
Inventories		42,271		(a)
Other current assets		4,144
Property, plant and equipment		9,357		(b)
Intangible assets		189,700		(c)
Other assets		3,496
Total identifiable assets		273,646

Accounts payable		9,585
Accrued expenses		6,670
Other current liabilities		5,104
Noncurrent liabilities		34,331		(d)
Total liabilities assumed		55,690
Net identifiable assets acquired		217,956
Goodwill		186,714		(e)
Net assets acquired	$	404,670


Cash paid	$	324,071
Fair value of contingent consideration		3,300
Fair value of noncontrolling interest		72,354		(f)
Fair value of seller note		4,945		(g)
Fair value of consideration transferred		404,670
Deferred consideration		(80,599	)
Total consideration paid	$	324,071

Business Combination, Intangible Asset, Acquired, Finite-Lived and Indefinite-Lived [Table Text Block]

	Acquisition Date		Weighted Average
	Fair Value		Amortization Period
Trademarks	$	21,900	Indefinite
Customer relationships		130,300	17 years
Technology		37,500	15 years
Total intangible assets acquired	$	189,700

Business Combination, Pro Forma Information [Table Text Block]

	Year Ended
	December 31,
	2024		2023
Revenue, net	$	632,130	$	735,522
Net earnings		56,154		56,448
Less: Net earnings attributable to non-controlling interest		4,131		1,176
Net earnings attributable to Bel Fuse	$	52,023	$	55,272
Earnings per Class A common share - basic and diluted	$	3.94	$	4.13
Earnings per Class B common share - basic and diluted	$	4.16	$	4.37

- Definition

Tabular disclosure of business combination. Includes, but is not limited to, recognized asset and liability.

+ References + Details

Note 11 - Debt (Details Textual) - USD ($) $ in Thousands				1 Months Ended	12 Months Ended
Note 11 - Debt (Details Textual) - USD ($) $ in Thousands	May 02, 2025	Jan. 12, 2023	Sep. 02, 2021	Nov. 30, 2024	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023	Nov. 14, 2024
Proceeds from Lines of Credit					$ 0	$ 242,500	$ 5,000
Interest Rate Swap [Member]
Derivative, Notional Amount							30,000
The 2021 Swaps [Member]
Derivative, Notional Amount							60,000
Revolving Credit Facility [Member]
Proceeds from Lines of Credit				$ 240,000
Long-Term Line of Credit					197,500	287,500
Credit and Security Agreement with KeyBank [Member]
Interest Expense, Debt					$ 14,800	$ 4,100	$ 2,900
Debt, Weighted Average Interest Rate					4.42%	5.47%
Long-Term Debt, Percentage Bearing Fixed Interest, Amount					$ 60,000	$ 60,000
Long-Term Debt, Percentage Bearing Fixed Interest, Percentage Rate					2.59%	2.84%
Long-Term Debt, Percentage Bearing Variable Interest, Amount					$ 137,500	$ 0
Long-Term Debt, Percentage Bearing Variable Interest, Percentage Rate					3.63%
Line of Credit Facility, Percentage of Capital Stock of Foreign Subsidiaries Collateralized Security			65.00%
SOFR Additional Rate		1.00%
Credit and Security Agreement with KeyBank [Member] \| Fed Funds Effective Rate Overnight Index Swap Rate [Member]
Debt Instrument, Basis Spread on Variable Rate		0.50%
Credit and Security Agreement with KeyBank [Member] \| Minimum [Member]
Line of Credit Facility, Commitment Fee Percentage		0.20%
Credit and Security Agreement with KeyBank [Member] \| Minimum [Member] \| Secured Overnight Financing Rate (SOFR) [Member]
Debt Instrument, Basis Spread on Variable Rate		1.125%
Credit and Security Agreement with KeyBank [Member] \| Minimum [Member] \| SOFR with Maturity of One Month [Member]
Debt Instrument, Basis Spread on Variable Rate		0.125%
Credit and Security Agreement with KeyBank [Member] \| Maximum [Member]
Line of Credit Facility, Commitment Fee Percentage		0.30%
Credit and Security Agreement with KeyBank [Member] \| Maximum [Member] \| Secured Overnight Financing Rate (SOFR) [Member]
Debt Instrument, Basis Spread on Variable Rate		2.125%
Credit and Security Agreement with KeyBank [Member] \| Maximum [Member] \| SOFR with Maturity of One Month [Member]
Debt Instrument, Basis Spread on Variable Rate		1.125%
Credit and Security Agreement with KeyBank [Member] \| Revolving Credit Facility [Member]
Line of Credit Facility, Maximum Borrowing Capacity	$ 400,000				$ 400,000			$ 325,000
Line of Credit Facility, Incremental Extension of Credit	75,000
Line of Credit Facility, Commitment Increase	25,000
Line of Credit Facility, Remaining Borrowing Capacity					$ 202,500	$ 37,500
Debt Instrument, Additional Borrowing Capacity			$ 100,000
Debt Instrument, Maximum Principal Borrowing Capacity in Foreign Currencies			$ 15,000
Wells Fargo Bank [Member] \| Revolving Credit Facility [Member]
Line of Credit Facility, Commitment Amount	$ 50,000

Note 15 - Retirement Fund and Profit Sharing Plan

12 Months Ended

Dec. 31, 2025

Notes to Financial Statements

Retirement Benefits [Text Block]

15.

RETIREMENT FUND AND PROFIT SHARING PLAN

The Company maintains the Bel Fuse Inc. Employees' Savings Plan, a defined contribution plan that is intended to meet the applicable requirements for tax-qualification under sections 401(a) and (k) of the Internal Revenue Code of 1986, as amended (the "Code"). The Employees' Savings Plan allows eligible employees to voluntarily contribute a percentage of their eligible compensation, subject to Code limitations, which contributions are matched by the Company in an amount equal to 100% of the first 1% of compensation contributed by participants, and 50% of the next 5% of compensation contributed by participants. The Company's matching contribution is made in the form of Bel Fuse Inc. Class A common stock. Prior to January 1, 2012, the Company's matching and profit sharing contributions were made in the form of shares of Bel Fuse Inc. Class A and Class B common stock. The expense for each of the years ended December 31, 2025, 2024 and 2023 amounted to $1.5 million, $1.4 million and $1.3 million, respectively. As of December 31, 2025, the plan owned approximately 231,162 shares and 46,531 shares of Bel Fuse Inc. Class A and Class B common stock, respectively.

The Company also maintains a Nonqualified Deferred Compensation Plan (the "DCP"). With certain exceptions, the Company's contributions to the DCP are discretionary and become fully vested by the participants upon reaching age 65. The expense for the years ended December 31, 2025, 2024 and 2023 amounted to $0.2 million, $0.2 million and $0.2 million, respectively. As the plan is fully funded, the assets and liabilities related to the DCP were in equal amounts of $1.7 million at December 31, 2025 and $1.3 million at December 31, 2024. These amounts are included in other assets and other liabilities, respectively, on the accompanying consolidated balance sheets as of each date.

The Company's subsidiaries in Asia have a retirement fund covering substantially all of their Hong Kong based full-time employees. Eligible employees contribute up to 5% of salary to the fund. In addition, the Company must contribute a minimum of 5% of eligible salary, as determined by Hong Kong government regulations. The Company currently contributes 7% of eligible salary in cash. The expense for the years ended December 31, 2025, 2024 and 2023 amounted to approximately $0.3 million, $0.3 million and $1.5 million, respectively.

The Company maintains a SERP (sometimes referenced in this discussion as the “Plan”), which is designed to provide a limited group of key management and other key employees of the Company with supplemental retirement and death benefits. Participants in the SERP are selected by the Compensation Committee of the Board of Directors. The SERP initially became effective in 2002 and was amended and restated in April 2007 to conform with applicable requirements of Section 409A of the Internal Revenue Code and to modify the provisions regarding benefits payable in connection with a change in control of the Company. The Plan is unfunded. Benefits under the SERP are payable from the general assets of the Company, but the Company has established a rabbi trust which includes certain life insurance policies in effect on participants as well as other investments to partially cover the Company's obligations under the Plan. See Note 7, "Other Assets," for further information on these assets.

The benefits available under the SERP vary according to when and how the participant terminates employment with the Company. If a participant retires (with the prior written consent of the Company) on his normal retirement date (65 years old, 20 years of service, and 5 years of Plan participation), his normal retirement benefit under the Plan would be annual payments equal to 40% of his average base compensation (calculated using compensation from the highest five consecutive calendar years of Plan participation), payable in monthly installments for the remainder of his life. If a participant retires early from the Company (55 years old, 20 years of service, and five years of Plan participation), his early retirement benefit under the Plan would be an amount (i) calculated as if his early retirement date were in fact his normal retirement date, (ii) multiplied by a fraction, with the numerator being the actual years of service the participant has with the Company and the denominator being the years of service the participant would have had if he had retired at age 65, and (iii) actuarially reduced to reflect the early retirement date. If a participant dies prior to receiving 120 monthly payments under the Plan, his beneficiary would be entitled to continue receiving benefits for the shorter of (i) the time necessary to complete 120 monthly payments or (ii) 60 months. If a participant dies while employed by the Company, his beneficiary would receive, as a survivor benefit, an annual amount equal to (i) 100% of the participant's annual base salary at date of death for one year, and (ii) 50% of the participant's annual base salary at date of death for each of the following four years, each payable in monthly installments. The Plan also provides for disability benefits, and a forfeiture of benefits if a participant terminates employment for reasons other than those contemplated under the Plan. The expense related to the Plan for the years ended December 31, 2025, 2024 and 2023 amounted to $1.1 million, $1.4 million and $1.3 million, respectively.

Net Periodic Benefit Cost

The net periodic benefit cost related to the SERP consisted of the following components during the years ended December 31, 2025, 2024 and 2023:

	Years Ended December 31,
	2025			2024		2023
Service Cost	$	284		$	395	$	369
Interest Cost		961			903		886
Net amortization		(141	)		79		71
Net periodic benefit cost	$	1,104		$	1,377	$	1,326

The service cost component of net benefit cost is presented within cost of sales or selling, general and administrative expense on the accompanying consolidated statements of operations, in accordance with where compensation cost for the related associate is reported. All other components of net benefit cost, including interest cost and net amortization noted above, are presented within other income/expense, net in the accompanying consolidated statements of operations.

Obligations and Funded Status

Summarized information related to the SERP about the changes in Plan assets and benefit obligation, the funded status and the amounts recorded at December 31, 2025 and 2024 are as follows:

	Years Ended December 31,
	2025			2024
Fair value of Plan assets, January 1	$	-		$	-
Company contributions		1,012			775
Benefits paid		(1,012	)		(775	)
Fair value of Plan assets, December 31	$	-		$	-
Benefit obligation, January 1	$	18,039		$	19,484
Service cost		284			395
Interest cost		961			903
Benefits paid		(1,012	)		(775	)
Actuarial loss (gain)		639			(1,968	)
Benefit obligation, December 31	$	18,911		$	18,039
Underfunded status, December 31	$	(18,911	)	$	(18,039	)

The Company has recorded the 2025 and 2024 underfunded status as a long-term liability on the consolidated balance sheets. The accumulated benefit obligation for the SERP was $18.0 million as of December 31, 2025 and $17.2 million as of December 31, 2024. The aforementioned company-owned life insurance policies and marketable securities held in a rabbi trust had a combined value of $18.4 million and $17.0 million at December 31, 2025 and 2024, respectively. See Note 7, "Other Assets," for additional information on these investments.

The estimated net loss and prior service cost for the SERP that will be amortized from accumulated other comprehensive loss into net periodic benefit cost over the next fiscal year is $0.1 million. The Company expects to make contributions of $1.1 million to the SERP in 2026. The Company had no net transition assets or obligations recognized as an adjustment to other comprehensive income and does not anticipate any Plan assets being returned to the Company during 2026, as the Plan has no assets.

The following benefit payments, which reflect expected future service, are expected to be paid:

Years Ending
December 31,
2026	$	1,143
2027		1,212
2028		1,304
2029		1,319
2030		1,360
2031 - 2035		7,379

The following gross amounts are recognized net of tax in accumulated other comprehensive loss:

	December 31,
	2025			2024			2023
Prior service cost	$	55		$	132		$	212
Net loss		(3,085	)		(3,303	)		(1,336	)
	$	(3,030	)	$	(3,171	)	$	(1,124	)

Actuarial Assumptions

The weighted average assumptions used in determining the periodic net cost and benefit obligation information related to the SERP are as follows:

	Years Ended December 31,
	2025			2024			2023
Net periodic benefit cost:
Discount rate		5.50	%		4.75	%		5.00	%
Rate of compensation increase		2.50	%		2.50	%		2.50	%
Benefit obligation:
Discount rate		5.25	%		5.50	%		4.75	%
Rate of compensation increase		2.50	%		2.50	%		2.50	%

- Definition

The entire disclosure for retirement benefits.

+ References

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+ Details

Note 7 - Other Assets (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
Liability, Defined Benefit Plan, Noncurrent	$ 19,303	$ 18,431
Cash Surrender Value, Fair Value Disclosure	17,800	16,400
Increase (Decrease) in Cash Surrender Value	1,400	1,300	$ 1,300
Investments Held in Rabbi Trust [Member]
Debt Securities, Available-for-Sale, Amortized Cost	600	600
Debt Securities, Available-for-Sale	600	600
Supplemental Employee Retirement Plan [Member]
Liability, Defined Benefit Plan, Noncurrent	18,900	18,000
Investments, Fair Value Disclosure	$ 18,400	$ 17,000

- Definition

Amount of investment in debt security measured at fair value with change in fair value recognized in other comprehensive income (available-for-sale).

+ References

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-Topic 942
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+ Details

- Definition

Fair value portion of the amount that could be realized under a life insurance contract or contracts owned by the entity, commonly known as corporate-owned life insurance (COLI) or bank-owned life insurance (BOLI).

+ References + Details

- Definition

Fair value portion of investment securities, including, but not limited to, marketable securities, derivative financial instruments, and investments accounted for under the equity method.

+ References + Details

Note 10 - Income Taxes (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
Income Tax Reduction From Capitalized Research and Development Expenditures	$ 11,400
Deferred Tax Assets, Operating Loss Carryforwards	4,448	$ 4,247
Tax Credit Carryforward, Amount	200	300
Deferred Tax Assets, Valuation Allowance	2,057	1,844
Unrecognized Tax Benefits	17,524	18,127	$ 19,823
Unrecognized Tax Benefits, Reduction Resulting from Lapse of Applicable Statute of Limitations	2,000
Unrecognized Tax Benefits, Income Tax Penalties and Interest Expense	200	300	400
Income Tax Expense (Benefit) on Reversal of Interest and Penalties	400	1,100	2,300
Unrecognized Tax Benefits, Income Tax Penalties and Interest Accrued	1,100	1,200	$ 2,000
Federal and State and Local Authority [Member]
Operating Loss Carryforwards	14,800	14,400
Deferred Tax Assets, Operating Loss Carryforwards	$ 3,900	$ 3,900

Note 4 - Revenue 2 (Details Textual) $ in Millions	Dec. 31, 2025 USD ($)
Revenue, Remaining Performance Obligation, Amount	$ 20.2
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2027-01-01
Revenue, Remaining Performance Obligation, Amount	$ 2.7
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Period (Year)	1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2028-01-01
Revenue, Remaining Performance Obligation, Amount	$ 0.5
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Period (Year)	1 year

Note 12 - Accrued Expenses

12 Months Ended

Dec. 31, 2025

Notes to Financial Statements

Accounts Payable and Accrued Liabilities Disclosure [Text Block]

12.

ACCRUED EXPENSES

Accrued expenses consist of the following:

	December 31,
	2025		2024
Salaries, bonuses and related benefits	$	37,426	$	32,478
Accrued restructuring costs		759		5,823
Sales commissions		2,375		2,616
Warranty accrual		1,245		1,554
Other		7,905		10,560
	$	49,710	$	53,031

The change in warranty accruals for the year ended December 31, 2025, primarily reflects repair costs incurred and adjustments to pre-existing warranty obligations. New material warranty charges incurred during 2025 were less than $0.1 million, which management considers immaterial to the consolidated financial statements. No new material warranty charges were incurred during 2024.

Restructuring Activities:

Activity and liability balances related to restructuring costs for the years ended December 31, 2024 and 2025 are as follows:

			2024							2025
	Liability at				Cash Payments			Liability at					Cash Payments			Liability at
	December 31,		New		and Other			December 31,		New Charges/			and Other			December 31,
	2023		Charges		Settlements			2024		Other Adjustments			Settlements			2025
Severance costs	$	1,551	$	2,888	$	(3,163	)	$	1,276	$	2,442		$	(3,633	)	$	85
Other restructuring costs		3,947		571		29			4,547		(3,119	)		(754	)		674
Total	$	5,498	$	3,459	$	(3,134	)	$	5,823	$	(677	)	$	(4,387	)	$	759

The 2024 charges and ending liability balance at December 31, 2024 noted above for severance costs largely relate to an initiative within our Power segment related to the transition of our fuse operations to other existing sites and also within our Connectivity segment related to the transition of certain manufacturing from our Glen Rock, Pennsylvania facility to other existing Bel sites. The new charges noted above for other restructuring costs relate to housing and social insurance costs associated with our fuse restructuring initiative within our Power segment. The balances in other restructuring costs in the table above as of December 31, 2024 largely related to remaining liabilities associated with the Company's facility consolidation project in the PRC.

The balance of accrued restructuring costs at December 31, 2025 largely related to remaining liabilities associated with the Company's facility consolidation project in the PRC whereby two of our Magnetic Solutions manufacturing sites were consolidated into a single new site. During 2025, the Company recorded a $3.2 million reversal of other restructuring costs as a result of a non-cash settlement of liabilities related to this same project.

Consolidated Statements of Comprehensive Income (Parentheticals) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
Foreign currency translation adjustment, tax expense	$ 0	$ 36	$ (93)
Unrealized gains (losses) on interest rate swap cash flow hedge, tax	0	0	0
Unrealized loss on marketable securities arising during the period, tax	0	0	0
Change in unfunded SERP liability, tax	$ (179)	$ (465)	$ (161)

Note 12 - Accrued Expenses - Accrued Expenses (Details) - USD ($) $ in Thousands	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
Salaries, bonuses and related benefits	$ 37,426	$ 32,478
Accrued restructuring costs	759	5,823	$ 5,498
Sales commissions	2,375	2,616
Warranty accrual	1,245	1,554
Other	7,905	10,560
Accrued Liabilities, Current	$ 49,710	$ 53,031

Note 20 - Accumulated Other Comprehensive Loss - Accumulated Other Comprehensive Loss (Details) (Parentheticals) - USD ($) $ in Thousands	Dec. 31, 2025	Dec. 31, 2024
Foreign currency translation adjustment, tax	$ (312)	$ (312)
Unrealized gains (losses) on interest rate swap cash flow hedge, tax	0	0
Unrealized holding gains on available-for-sale securities, tax	(7)	(7)
Change in unfunded SERP liabilityChange in unfunded SERP liability, tax, tax	$ 1,003	$ 1,183

Note 1 - Description of Business and Summary of Significant Accounting Policies - Basic and Diluted Net Earnings Per Common Share (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
Net earnings attributable to Bel shareholders	$ 61,536	$ 40,960	$ 73,831
Undistributed earnings	58,071	37,521	70,322
Common Class A [Member]
Net earnings attributable to Bel shareholders	9,837	6,572	11,830
Less dividends declared	508	508	512
Undistributed earnings	$ 9,329	$ 6,064	$ 11,318
Weighted-average shares outstanding, basic (in shares)	2,115	2,124	2,142
Net earnings per share, basic (in dollars per share)	$ 4.65	$ 3.1	$ 5.52
Common Class B [Member]
Net earnings attributable to Bel shareholders	$ 51,699	$ 34,388	$ 62,001
Less dividends declared	2,957	2,931	2,997
Undistributed earnings	$ 48,742	$ 31,457	$ 59,004
Weighted-average shares outstanding, basic (in shares)	10,525	10,491	10,634
Weighted-average shares outstanding, diluted (in shares)	10,546	10,491	10,634
Net earnings per share, basic (in dollars per share)	$ 4.91	$ 3.28	$ 5.83
Net earnings per share, diluted (in dollars per share)	$ 4.9	$ 3.28	$ 5.83

- Definition

The amount of net income (loss) for the period per each share of common stock or unit outstanding during the reporting period.

+ References

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+ Details

- Definition

The amount of net income (loss) for the period available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period.

+ References

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+ Details

- Definition

Amount, after deduction of tax, noncontrolling interests, dividends on preferred stock and participating securities; of income (loss) available to common shareholders.

+ References

+ Details

Note 19 - Commitments and Contingencies

12 Months Ended

Dec. 31, 2025

Notes to Financial Statements

Commitments and Contingencies Disclosure [Text Block]

19.

COMMITMENTS AND CONTINGENCIES

Other Commitments

The Company submits purchase orders for raw materials to various vendors throughout the year for current production requirements, as well as forecasted requirements. Certain of these purchase orders relate to special purpose material and, as such, the Company may incur penalties if an order is cancelled. The Company had outstanding purchase orders related to raw materials in the amount of $81.5 million and $82.2 million at December 31, 2025 and December 31, 2024, respectively. The Company also had outstanding purchase orders related to capital expenditures in the amount of $2.0 million and $4.6 million at December 31, 2025 and December 31, 2024, respectively.

Legal Proceedings

The Company is party to a number of legal actions and claims, none of which individually or in the aggregate, in the opinion of management, are expected to have a material adverse effect on the Company's consolidated results of operations or consolidated financial position.

On June 23, 2021, a patent infringement lawsuit styled Bel Power Solutions, Inc. v. Monolithic Power Systems, Inc., Case Number 6:21cv00655, was filed in the United States District Court for the Western District of Texas (Waco Division) by Bel Power Solutions, Inc. against Monolithic Power Systems, Inc. ("MPS") for infringement of various patents directed towards systems, methods and articles of manufacture that provide a substantial improvement in power control for circuits, including novel and unique point-of-load regulators. On July 27, 2023, the Western District of Texas court filed an Order granting MPS’s motion for summary judgment of non-infringement. The Court’s memorandum and opinion is forthcoming. The Company is evaluating its options for appeal.

In connection with the Company's 2014 acquisition of the Power-One Power Solutions business ("Power Solutions") of ABB Ltd. ("ABB"), there is an ongoing claim by the Arezzo Revenue Agency in Italy concerning certain tax matters related to what was then Power-One Asia Pacific Electronics Shenzhen Co. Ltd. (now Bel Power Solutions Asia Pacific Electronics Shenzhen Co. Ltd, or “BPS China”) for the years 2004 to 2006. In September 2012, the Tax Court of Arezzo ruled in favor of BPS China and cancelled the claim. In February 2013, the Arezzo Revenue Agency filed an appeal of the Tax Court’s ruling. The hearing of the appeal was held on October 2, 2014. On October 13, 2014, BPS China was informed of the Regional Tax Commission of Florence ruling which was in favor of the Arezzo Revenue Agency and against BPS China. An appeal was filed on July 18, 2015 before the Regional Tax Commission of Florence and rejected. On December 5, 2016, the Arezzo Revenue Agency filed an appeal with the Supreme Court and BPS China filed a counter-appeal on January 4, 2017. The Supreme Court rendered a judgment against BPS China in March 2024. BPS China filed an appeal in July 2024. The estimated liability related to this matter is approximately $12.0 million and has been included as a liability for uncertain tax positions on the accompanying consolidated balance sheets at December 31, 2025 and 2024. As Bel is fully indemnified in this matter per the terms of the stock purchase agreement with ABB, a corresponding other asset for indemnification is also included in other assets on the accompanying consolidated balance sheets at December 31, 2025 and 2024.

In connection with the Company's 2021 acquisition of EOS Power ("EOS"), there is an ongoing claim asserted with respect to EOS by the Principal Commissioner of Customs (Preventive), Mumbai related to customs duties and imposed fines and penalties dating back to 1994. The original demand was in the amount of approximately $1.4 million, of which EOS has paid $0.5 million. EOS filed an Appeal in 2016 which is pending with the Customs, Excise and Service Tax Appellate Tribunal in Mumbai related to the $0.9 million balance of the original demand net of EOS' payment. As part of the EOS acquisition agreement entered into in March 2021, the Company is entitled to be indemnified for this matter for a period of 7 years from the acquisition date. The Company is unable to determine at this time what amount, if any, may ultimately be due in connection with this claim. As such, no estimate was accrued as of December 31, 2025.

The Company is not a party to any other legal proceeding, the adverse outcome of which is likely to have a material adverse effect on the Company's consolidated financial condition or consolidated results of operations.

Note 3 - Acquisition - Schedule of Business Acquisition (Details) - USD ($)
$ in Thousands

Nov. 14, 2024

Dec. 31, 2025

Dec. 31, 2024

Dec. 31, 2023

Goodwill

$ 214,821

$ 208,036

$ 26,642

Enercon Technologies, Ltd [Member]

Cash

$ 3,590

Accounts receivable

21,088

Inventories

^[1]

42,271

Other current assets

4,144

Property, plant and equipment

^[2]

9,357

Intangible assets

^[3]

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

^[4]

34,331

Total liabilities assumed

55,690

Net identifiable assets acquired

217,956

Goodwill

^[5]

186,714

Net assets acquired

404,670

Cash paid

324,071

Fair value of contingent consideration

3,300

Fair value of noncontrolling interest

^[6]

72,354

Fair value of consideration transferred

404,670

Deferred consideration

(80,599)

Total consideration paid

324,071

Enercon Technologies, Ltd [Member] | Sellers Note [Member]

Fair value of contingent consideration

^[7]

$ 4,945

[1]	The inventories noted include an step-up in fair value of $2.4 million.
[2]	The property, plant and equipment noted above includes a $3.7 million step-up based on acquisition-date fair value.
[3]	The fair value of identifiable intangible assets related to Enercon is shown in the table below. For those intangible assets with finite lives, the acquisition-date fair values will be amortized over their respective estimated future lives utilizing the straight-line method.
[4]	Deferred taxes have been established on the previously-mentioned step-ups for inventories, property, plant and equipment and intangible assets.
[5]	The goodwill is identifiable to the Power Solutions and Protection reportable segment and is attributable to expected synergies from combining operations, as well as intangible assets that do not qualify for separate recognition. All goodwill will be deductible for tax purposes over a period of 15 years.
[6]	In connection with its acquisition of Enercon, the Company recorded a redeemable noncontrolling interest which was initially recorded at a fair value of $72.4 million as of the acquisition date utilizing the Monte Carlo simulation. Inputs to this valuation approach included the projected EBITDA (as defined in the Purchase Agreement) for fiscal year 2026, a market price risk adjustment for the EBITDA of 8.4%, an EBITDA volatility measure of 51% and a forward rate of 4.08%.
[7]	In connection with its acquisition of Enercon, the Company assumed a related party loan payable to FF3 in the amount of $4.9 million.

Document And Entity Information - USD ($)	12 Months Ended
Document And Entity Information - USD ($)	Dec. 31, 2025	Jan. 31, 2026	Jun. 30, 2025
Document Information [Line Items]
Entity Central Index Key	0000729580
Entity Registrant Name	BEL FUSE INC /NJ
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2025
Document Type	10-K
Document Annual Report	true
Document Period End Date	Dec. 31, 2025
Document Transition Report	false
Entity File Number	000-11676
Entity Incorporation, State or Country Code	NJ
Entity Tax Identification Number	22-1463699
Entity Address, Address Line One	300 Executive Drive, Suite 300
Entity Address, City or Town	West Orange
Entity Address, State or Province	NJ
Entity Address, Postal Zip Code	07052
City Area Code	201
Local Phone Number	432-0463
Entity Well-known Seasoned Issuer	Yes
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Large Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
ICFR Auditor Attestation Flag	true
Document Financial Statement Error Correction [Flag]	false
Entity Shell Company	false
Entity Public Float			$ 1,200,000,000
Auditor Firm ID	248
Auditor Name	GRANT THORNTON LLP
Auditor Location	Iselin, New Jersey
Common Class B [Member]
Document Information [Line Items]
Title of 12(b) Security	Class B Common Stock ($0.10 par value)
Trading Symbol	BELFB
Security Exchange Name	NASDAQ
Entity Common Stock, Shares Outstanding		10,541,050
Common Class A [Member]
Document Information [Line Items]
Title of 12(b) Security	Class A Common Stock ($0.10 par value)
Trading Symbol	BELFA
Security Exchange Name	NASDAQ
Entity Common Stock, Shares Outstanding		2,115,263

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
Cash flows from operating activities:
Net earnings	$ 74,111	$ 49,192	$ 73,831
Adjustments to reconcile net earnings to net cash provided by operating activities:
Impairment of equity method investment and related party notes	(13,087)	0	0
Depreciation and amortization	26,592	16,457	13,312
Stock-based compensation	6,813	3,740	3,486
Amortization of deferred financing costs	1,547	151	33
Deferred income taxes benefit/(expense)	1,379	(6,267)	(3,872)
Net unrealized (gains)/losses on foreign currency revaluation	(12,703)	1,456	1,356
Gains on sale/disposal of property, plant and equipment	(5,701)	0	(2,117)
Gain on sale of Czech Republic business	0	0	(980)
Other, net	2,219	2,345	(1,037)
Changes in operating assets and liabilities:
Accounts receivable	(8,609)	(6,817)	22,500
Unbilled receivables	(4,753)	7,800	5,451
Inventories	(2,415)	15,121	33,613
Other current assets	(1,636)	(2,357)	(217)
Other assets	(1,604)	5,972	2,971
Accounts payable	2,441	139	(22,745)
Accrued expenses	195	(7,068)	5,356
Accrued restructuring costs	(5,078)	215	(1,228)
Other liabilities	(1,617)	(5,006)	(16,388)
Income taxes payable	(3,656)	(1,009)	(4,976)
Net cash provided by operating activities	80,612	74,064	108,349
Cash flows from investing activities:
Purchase of property, plant and equipment	(12,002)	(14,108)	(12,126)
Purchases of held to maturity U.S. Treasury securities	0	(131,309)	(59,992)
Proceeds from held to maturity securities	950	167,907	19,918
Payment for equity method investment	0	0	(10,282)
Investment in related party notes receivable	0	(785)	(2,152)
Proceeds from disposal/sale of property, plant and equipment	7,804	883	6,036
Acquisition of business, net of cash acquired	0	(320,481)	0
Proceeds from sale of business	0	0	5,063
Net cash used in investing activities	(3,248)	(297,893)	(53,535)
Cash flows from financing activities:
Dividends paid to common shareholders	(3,465)	(3,453)	(3,492)
Purchase of treasury stock	0	(16,053)	(105)
Deferred financing costs	(681)	(1,736)	0
Borrowings under revolving line of credit	0	242,500	5,000
Proceeds of long-term debt	8,000	0	0
Repayments under revolving line of credit	(98,000)	(15,000)	(40,000)
Net cash (used in) provided by financing activities	(94,146)	206,258	(38,597)
Net (decrease) increase in cash and cash equivalents	(10,453)	(21,118)	19,105
Cash and cash equivalents - beginning of year	68,253	89,371	70,266
Cash and cash equivalents - end of year	57,800	68,253	89,371
Effect of exchange rate changes on cash	6,329	(3,547)	2,888
Supplemental cash flow information:
Income taxes, net of refunds received	23,731	22,952	25,056
Interest payments	14,792	5,795	4,729
Redeemable noncontrolling interest assumed in exchange for acquired net assets	0	72,354	0
ROU assets obtained in exchange for lease obligations	$ 4,763	$ 6,870	$ 5,999

Note 10 - Income Taxes

12 Months Ended

Dec. 31, 2025

Notes to Financial Statements

Income Tax Disclosure [Text Block]

10.

INCOME TAXES

The Company and its subsidiaries file income tax returns in the U.S. federal jurisdiction and various states and foreign jurisdictions. The Company is no longer subject to U.S. federal examinations by tax authorities for years before 2022 and for state examinations before 2019. Regarding foreign subsidiaries, the Company is no longer subject to examination by tax authorities for years before 2015 in Asia and generally 2017 in Europe.

On July 4, 2025, the United States Congress enacted The One Big Beautiful Bill Act (the “Act”) which includes several significant corporate provisions, including the restoration of 100% bonus depreciation; the immediate expensing of domestic research and experimentation expenditures; modifications to the Section 163(j) interest limitations; and updates to the rules for global intangible low-taxes income and foreign-derived intangible income. The Company recognized the impacts of the Act provisions in our financial results to the extent they are applicable to the year ended December 31, 2025. We will continue to evaluate the impact of these provisions on our 2026 and subsequent consolidated financial statements, including impacts to our international tax calculations.

Election to Expense Domestic Research and Experimentation Costs

In accordance with the requirements of Section 174 of the Internal Revenue Code, effective for the years beginning after December 31, 2021, taxpayers are required to capitalize and amortize domestic research and experimentation (R&E) expenditures over a five-year period. During 2025, the Company elected, pursuant to provisions issued under the Act to expense over two years the prior year capitalization of domestic R&E.

As a result of this election in 2025, the Company recognized an accelerated deduction for previously capitalized R&E expenditures incurred in the prior year, resulting in a reduction in taxable income for 2025 of approximately $11.4 million. The Company’s deferred tax assets reflect the impact of the election, and the Company believes it is more likely than not that its deferred tax assets will be realized, based on the Company’s forecasted taxable income.

The components of income from operations before income taxes and the provision for income taxes are as follows:

Domestic and foreign income before taxes is as follows:

	Years Ended December 31,
	2025		2024		2023
Domestic	$	34,102	$	29,224	$	51,550
Foreign		60,948		32,584		31,750
	$	95,050	$	61,808	$	83,300

Federal, state and foreign income tax expense (benefit) consists of the following:

	Years Ended December 31,
	2025		2024			2023
Current:
Federal	$	5,226	$	11,473		$	11,403
State		2,173		895			975
Foreign		12,162		6,515			963
		19,561		18,883			13,341
Deferred:
Federal		300		(5,200	)		(3,128	)
State		180		(442	)		(139	)
Foreign		898		(625	)		(605	)
		1,378		(6,267	)		(3,872	)
	$	20,939	$	12,616		$	9,469

Upon adoption of ASU 2023-09, Improvements to Income Tax Disclosures, as described in Note 1, "Description of Business and Summary of Significant Accounting Policies" under the caption “Recently Issued Accounting Standards – Recently Adopted Accounting Standards”, the reconciliation of taxes at the federal statutory rate to our provision for income taxes was as follows:

	Years Ended December 31,
	2025					2024					2023
		Tax Expense		Tax Rate			Tax Expense		Tax Rate			Tax Expense		Tax Rate
U.S. Federal statutory income tax rate	$	19,961		21.0	%	$	12,980		21.0	%	$	17,493		21.0	%
State and local income taxes, net of federal income tax effect⁽¹⁾		(599	)	-0.6	%		(767	)	-1.2	%		(432	)	-0.5	%
Foreign Tax Effects
Macau
Rate differential		-		0.0	%		(306	)	-0.5	%		-		0.6	%
Adjustments relating to prior years		-		0.0	%		687		1.1	%		-		0.0	%
Change in valuation allowance		-		0.0	%		499		0.8	%		-		0.0	%
Other		-		0.0	%		91		0.1	%		-		0.0	%
PRC
Rate differential		-		0.0	%		-		0.0	%		661		0.8	%
Nontaxable controlled foreign corporation ("CFC") income		-		0.0	%		-		0.0	%		(3,235	)	-3.9	%
Withholding tax on Dividends		-		0.0	%		-		0.0	%		(227	)	-0.3	%
Change in valuation allowance		-		0.0	%		-		0.0	%		(272	)	-0.3	%
Other		-		0.0	%		-		0.0	%		(79	)	-0.1	%
Other foreign jurisdictions		999		1.1	%		626		1.0	%		787		0.9	%
		999		1.1	%		1,597		2.6	%		(2,365	)	-2.8	%
Effects of changes in tax laws/rates enacted in the current period
Effects of cross-border tax laws
Global intangible low-taxed income		1,529		1.6	%		22		0.0	%		668		0.8	%
Foreign-derived intangible income		-		0.0	%		-		0.0	%		(478	)	-0.6	%
Adjustments to transition tax		-		0.0	%		493		0.8	%		-		0.0	%
Tax credits
Research and development tax credits		(407	)	-0.4	%		68		0.1	%		(75	)	-0.1	%
Changes in valuation allowances		-		0.0	%		-		0.0	%		(184	)	-0.2	%
Nontaxable or nondeductible items
Share-based payment awards		(2,148	)	-2.3	%		(1,027	)	-1.7	%		(483	)	-0.6	%
Change in COLI		(295	)	-0.3	%		(275	)	-0.4	%		(273	)	-0.3	%
Intercompany bad debt		1,952		2.1	%		1,118		1.8	%		-		0.0	%
Section 162(m) limitation		476		0.5	%		-		0.0	%		-		0.0	%
Other		23		0.0	%		67		0.1	%		(50	)	-0.1	%
Changes in unrecognized tax benefits		(604	)	-0.6	%		(1,696	)	-2.7	%		(4,726	)	-5.7	%
Other adjustments		52		0.1	%		36		0.1	%		374		0.4	%
Effective tax rate	$	20,939		22.0	%	$	12,616		20.5	%	$	9,470		11.4	%

(1) The states and local jurisdictions that contribute the majority (greater than 50%) of the tax effect in this category include Minnesota, California, Florida, and New Jersey.

Upon adoption of ASU 2023-09, Improvements to Income Tax Disclosures, as described in Note 1, "Description of Business and Summary of Significant Accounting Policies" under the caption “Recently Issued Accounting Standards – Recently Adopted Accounting Standards”, cash paid for income taxes, net of refunds, was as follows:

	Years Ended December 31,
	2025		2024		2023
Federal	$	9,037	$	14,671	$	19,003
State and Local		968		1,220		1,357
Foreign
Slovakia		1,238		2,021		-
United Kingdom		2,534		2,561		-
Macau		1,638		-		-
PRC		2,098		-		-
Israel		3,798		-		-
Other		2,420		2,479		4,696
Total foreign taxes paid		13,726		7,061		4,696
Total income taxes paid	$	23,731	$	22,952	$	25,056

As of December 31, 2025 and 2024, the Company has gross foreign net operating losses (“NOLs”) of $14.8 million and $14.4 million which amount to $3.9 million of deferred tax assets for each period. The Company has no federal or state NOLs during these periods. In addition, the Company has $0.2 million and $0.3 million of credit carryforwards for each period. The Company believes that it is more likely than not that the benefit arising from certain NOL, credit carryforwards and acquisition assets will not be realized. In recognition of this risk, the Company has provided a valuation allowance of $2.1 million and $1.8 million on these deferred tax assets for each period. The federal and certain foreign NOLs can be carried forward indefinitely, the state and certain foreign NOLs expire at various times during 2029 – 2044 and the tax credit carryforwards expire at various times during 2032 – 2044.

As of December 31, 2025, we are not indefinitely reinvested with respect to undistributed earnings from some of our Asian subsidiaries. There was no material deferred tax expense recorded for foreign tax costs associated with the future remittance of these undistributed earnings. The Company remains permanently reinvested with respect to undistributed earnings from our other foreign subsidiaries. It is not practicable to estimate the amount of deferred tax liability, if any, with respect to these permanently reinvested undistributed earnings.

Components of deferred income tax assets and liabilities are as follows:

	December 31,
	2025			2024
	Tax Effect			Tax Effect
Deferred tax assets:
State tax credits	$	-		$	90
Reserves and accruals		6,846			6,970
Federal, state and foreign net operating loss and credit carryforwards		4,448			4,247
Depreciation		367			384
Amortization		8,829			9,845
Lease accounting		5,402			6,157
Other accruals		5,319			6,054
Total deferred tax assets		31,211			33,747
Valuation allowance		2,057			1,844
Net deferred tax assets		29,154			31,903
Deferred tax liabilities:
Unfunded pension liability		260			260
Depreciation		2,177			2,685
Amortization		36,637			34,903
Lease accounting		5,231			5,960
Other accruals		1,690			581
Total deferred tax liabilities		45,995			44,389
Net deferred tax liabilities	$	(16,841	)	$	(12,486	)

At December 31, 2025, 2024 and 2023, the Company has approximately $17.5 million, $18.1 million and $19.8 million, respectively, of liabilities for uncertain tax positions. These amounts, if recognized, would reduce the Company’s effective tax rate. As of December 31, 2025, approximately $2.0 million of the Company’s liabilities for uncertain tax positions are expected to be resolved during the next twelve months by way of expiration of the related statutes of limitations.

A reconciliation of the beginning and ending amount of the liability for uncertain tax positions, including the portion included in income taxes payable, is as follows:

	Year Ended December 31,
	2025			2024
Liability for uncertain tax positions - January 1	$	18,127		$	19,823
Additions based on tax positions related to the current year		664			1,053
Translation adjustment		-			-
Settlement/expiration of statutes of limitations		(1,267	)		(2,749	)
Liability for uncertain tax positions - December 31	$	17,524		$	18,127

The Company’s policy is to recognize interest and penalties related to uncertain tax positions as a component of the current provision for income taxes. During the years ended December 31, 2025, 2024 and 2023, the Company recognized $0.2 million, $0.3 million and $0.4 million, respectively, in interest and penalties in the consolidated statements of operations. During the years ended December 31, 2025, 2024 and 2023, the Company recognized a benefit of $0.4 million, $1.1 million and $2.3 million, respectively, for the reversal of such interest and penalties, relating to the expiration of statues of limitations and settlement of the acquired liability for uncertain tax positions. The Company has approximately $1.1 million, $1.2 million and $2.0 million accrued for the payment of interest and penalties at December 31, 2025, 2024 and 2023, respectively, which is included in both income taxes payable and liability for uncertain tax positions in the consolidated balance sheets.

- Definition

The entire disclosure for income tax.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 942
-SubTopic 740
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Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 235
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-URI https://asc.fasb.org/1943274/2147480738/235-10-S50-1

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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-Paragraph 1
-Subparagraph (a)
-Publisher FASB
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Reference 4: http://www.xbrl.org/2003/role/disclosureRef
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-URI https://asc.fasb.org/1943274/2147482685/740-10-50-12

Reference 5: http://www.xbrl.org/2003/role/exampleRef
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Reference 6: http://www.xbrl.org/2003/role/disclosureRef
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Reference 7: http://www.xbrl.org/2003/role/disclosureRef
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-Name Accounting Standards Codification
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Reference 8: http://www.xbrl.org/2003/role/disclosureRef
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Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
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Reference 10: http://www.xbrl.org/2003/role/disclosureRef
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Reference 11: http://www.xbrl.org/2003/role/disclosureRef
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Reference 12: http://www.xbrl.org/2003/role/disclosureRef
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Reference 13: http://www.xbrl.org/2003/role/disclosureRef
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Reference 14: http://www.xbrl.org/2003/role/disclosureRef
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Reference 15: http://www.xbrl.org/2003/role/disclosureRef
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+ Details

Note 15 - Retirement Fund and Profit Sharing Plan - Components of SERP Expense (Details) - Supplemental Employee Retirement Plan [Member] - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
Service Cost	$ 284	$ 395	$ 369
Interest Cost	961	903	886
Net amortization	(141)	79	71
Net periodic benefit cost	$ 1,104	$ 1,377	$ 1,326