Document and Entity Information - USD ($)	12 Months Ended
Document and Entity Information - USD ($)	Dec. 31, 2019	Jul. 17, 2020	Jun. 30, 2019
Entity Information [Line Items]
Entity Registrant Name	HAMILTON BEACH BRANDS HOLDING COMPANY
Entity Central Index Key	0001709164
Current Fiscal Year End Date	--12-31
Entity Filer Category	Accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Entity Ex Transition Period	false
Entity Shell Company	false
Document Type	10-K/A
Document Period End Date	Dec. 31, 2019
Document Fiscal Year Focus	2019
Document Fiscal Period Focus	FY
Amendment Flag	true
Amendment Description	Restatement of prior periods due to accounting irregularities at its Mexican subsidiaries
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Public Float			$ 130,361,017
Shares Outstanding Class A
Entity Information [Line Items]
Shares Outstanding		9,607,176
Shares Outstanding Class B
Entity Information [Line Items]
Shares Outstanding		4,062,422

Consolidated Statements of Operations - USD ($) $ in Thousands	3 Months Ended								6 Months Ended		9 Months Ended		12 Months Ended
	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Jun. 30, 2019	Jun. 30, 2018	Sep. 30, 2019	Sep. 30, 2018	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Income Statement [Abstract]
Total revenues	$ 204,570	$ 149,508	$ 131,065	$ 126,642	$ 198,166	$ 171,301	$ 135,583	$ 125,032	$ 257,707	$ 260,615	$ 407,216	$ 431,916	$ 611,786	$ 630,082	$ 612,056
Cost of sales	162,173	118,562	102,558	99,940	156,173	132,897	104,856	97,104	202,498	201,960	321,060	334,857	483,234	491,030	475,939
Gross profit	42,397	30,946	28,507	26,702	41,993	38,404	30,727	27,928	55,209	58,655	86,155	97,059	128,552	139,052	136,117
Selling, general and administrative expenses	22,996	26,165	24,976	26,246	25,599	26,296	26,437	25,789	51,222	52,225	77,385	78,522	100,381	104,121	96,780
Amortization of intangible assets	341	345	346	345	345	345	346	345	691	691	1,036	1,036	1,377	1,381	1,381
Operating profit	19,060	4,439	3,185	111	16,050	11,763	3,944	1,794	3,296	5,738	7,734	17,501	26,794	33,550	37,956
Interest expense, net	767	756	789	663	711	886	809	510	1,452	1,319	2,208	2,205	2,975	2,916	1,572
Other expense (income), net	(710)	681	(132)	(197)	429	(433)	679	(526)	(329)	153	352	(280)	(358)	149	(692)
Income from continuing operations before income taxes	19,003	3,002	2,528	(355)	14,910	11,310	2,456	1,810	2,173	4,266	5,174	15,576	24,177	30,485	37,076
Income tax expense	5,699	2,449	630	307	3,420	2,280	811	916	937	1,727	3,385	4,007	9,084	7,426	18,967
Net income from continuing operations	13,304	553	1,898	(662)	11,490	9,030	1,645	894	1,236	2,539	1,789	11,569	15,093	23,059	18,109
Loss from discontinued operations, net of tax	(20,608)	(2,753)	(2,516)	(2,723)	2,371	(1,889)	(2,766)	(3,077)	(5,239)	(5,843)	(7,992)	(7,732)	(28,600)	(5,361)	(2,225)
Net income (loss)	$ (7,304)	$ (2,200)	$ (618)	$ (3,385)	$ 13,861	$ 7,141	$ (1,121)	$ (2,183)	$ (4,003)	$ (3,304)	$ (6,203)	$ 3,837	$ (13,507)	$ 17,698	$ 15,884
Earnings Per Share, Basic and Diluted [Abstract]
Basic and diluted earnings per share, continuing operations (in dollars per share)	$ 0.98	$ 0.04	$ 0.14	$ (0.05)	$ 0.84	$ 0.66	$ 0.12	$ 0.07	$ 0.09	$ 0.19	$ 0.13	$ 0.84	$ 1.10	$ 1.68	$ 1.32
Basic and diluted earnings per share, discontinued operations (in dollars per share)	(1.52)	(0.20)	(0.18)	(0.20)	0.17	(0.14)	(0.20)	(0.22)	(0.38)	(0.43)	(0.58)	(0.56)	(2.09)	(0.39)	(0.16)
Basic and diluted earnings per share (in dollars per share)	$ (0.54)	$ (0.16)	$ (0.04)	$ (0.25)	$ 1.01	$ 0.52	$ (0.08)	$ (0.15)	$ (0.29)	$ (0.24)	$ (0.45)	$ 0.28	$ (0.99)	$ 1.29	$ 1.16
Basic weighted average shares outstanding (in shares)	13,518,000	13,579,000	13,813,000	13,786,000	13,714,000	13,704,000	13,695,000	13,683,000	13,800,000	13,689,000	13,726,000	13,694,000	13,690,000	13,699,000	13,673,000
Diluted weighted average shares outstanding (in shares)	13,625,000	13,595,000	13,826,000	13,786,000	13,844,000	13,713,000	13,704,000	13,692,000	13,813,000	13,693,000	13,731,000	13,697,000	13,726,000	13,731,000	13,685,000

Consolidated Statements of Comprehensive Income - USD ($) $ in Thousands	3 Months Ended								6 Months Ended		9 Months Ended		12 Months Ended
	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Jun. 30, 2019	Jun. 30, 2018	Sep. 30, 2019	Sep. 30, 2018	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Statement of Comprehensive Income [Abstract]
Net income (loss)	$ (7,304)	$ (2,200)	$ (618)	$ (3,385)	$ 13,861	$ 7,141	$ (1,121)	$ (2,183)	$ (4,003)	$ (3,304)	$ (6,203)	$ 3,837	$ (13,507)	$ 17,698	$ 15,884
Foreign currency translation adjustment	201	(18)	113	214	(1,135)	902	(412)	573	327	161	309	1,063	510	(73)	648
Loss on long-term intra-entity foreign currency transactions	294	(509)	121	15	60	(53)	(1,013)	0	136	(1,013)	(373)	(1,066)	(79)	(1,006)	0
Cash flow hedging activity	(143)	(127)	(877)	(422)	(352)	(301)	464	289	(1,299)	753	(1,426)	452	(1,569)	100	(749)
Reclassification of hedging activities into earnings	81	122	144	2	48	(102)	41	166	146	207	268	105	349	153	641
Pension plan adjustment	1,410	0	0	0	(1,920)	0	0	0	0	0	0	0	1,410	(1,920)	1,510
Reclassification of pension adjustments into earnings	35	127	102	84	141	115	142	158	186	300	313	415	348	556	306
Total other comprehensive income (loss), net of tax	1,878	(405)	(397)	(107)	(3,158)	561	(778)	1,186	(504)	408	(909)	969	969	(2,190)	2,356
Comprehensive income (loss)	$ (5,426)	$ (2,605)	$ (1,015)	$ (3,492)	$ 10,703	$ 7,702	$ (1,899)	$ (997)	$ (4,507)	$ (2,896)	$ (7,112)	$ 4,805	$ (12,538)	$ 15,508	$ 18,240

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2017
Current assets
Cash and cash equivalents	$ 2,142	$ 1,559	$ 1,029	$ 1,636	$ 4,420	$ 1,567	$ 1,393	$ 1,784
Trade receivables, net	108,381	103,091	86,268	79,102	98,361	112,309	76,132	79,358
Inventory	109,806	161,043	121,472	120,707	122,808	155,744	138,721	132,749
Prepaid expenses and other current assets	11,345	14,086	16,412	17,379	15,396	12,595	14,569	14,615
Current assets of discontinued operations	5,383	22,830	21,255	24,692	27,879	32,185	30,704	29,086
Total current assets	237,057	302,609	246,436	243,516	268,864	314,400	261,519	257,592
Property, plant and equipment, net	22,324	22,193	21,649	20,984	20,842	20,988	19,088	17,643	$ 15,979
Goodwill	6,253	6,253	6,253	6,253	6,253	6,253	6,253	6,253
Other intangible assets, net	3,141	3,483	3,828	4,174	4,519	4,864	5,209	5,555
Deferred income taxes	6,248	5,640	3,754	3,166	5,794	7,704	8,877	10,419
Deferred costs	10,941	8,804	8,564	8,316	7,868	10,153	9,825	10,187
Other non-current assets	2,085	1,553	1,984	2,403	2,672	3,282	3,178	3,068
Non-current assets of discontinued operations	614	1,744	4,420	4,446	4,606	5,313	5,688	5,661
Total assets	288,663	352,279	296,888	293,258	321,418	372,957	319,637	316,378
Current liabilities
Accounts payable	111,348	140,011	86,199	73,720	119,271	131,620	92,488	96,924
Accounts payable to NACCO Industries, Inc.	496	220	220	2,425	2,416	2,480	2,769	7,814
Revolving credit agreements	23,497	50,152	51,505	54,812	11,624	60,083	66,326	63,308
Accrued compensation	15,027	14,650	11,725	8,398	15,878	15,421	11,984	9,238
Accrued product returns	8,697	8,266	8,224	9,314	10,698	9,601	9,648	10,815
Other current liabilities	12,534	25,880	21,382	17,705	22,922	22,488	15,769	21,227
Current liabilities of discontinued operations	29,723	24,713	20,048	21,473	22,820	29,693	26,830	21,509
Total current liabilities	201,322	263,892	199,303	187,847	205,629	271,386	225,814	230,835
Revolving credit agreements	35,000	30,000	30,000	30,000	35,000	30,000	30,000	20,000
Other long-term liabilities	16,075	14,258	14,699	18,619	22,011	22,343	21,654	21,831
Non-current liabilities of discontinued operations	0	1,585	3,697	3,834	1,960	2,293	2,416	2,565
Total liabilities	252,397	309,735	247,699	240,300	264,600	326,022	279,884	275,231
Stockholders’ equity
Preferred stock, par value $0.01 per share	0				0
Capital in excess of par value	54,509				51,714
Treasury stock	(5,960)	(5,960)	(2,334)	0	0	0	0	0
Retained earnings	3,710	12,231	15,646	17,506	22,068	9,373	3,397	5,683
Accumulated other comprehensive loss	(16,132)	(18,009)	(17,604)	(17,207)	(17,101)	(13,941)	(14,502)	(13,724)
Total stockholders’ equity	36,266	42,544	49,189	52,958	56,818	46,935	39,753	41,147
Total liabilities and stockholders' equity	288,663	352,279	296,888	293,258	321,418	372,957	319,637	316,378
Class A Common stock, par value $0.01 per share; 9,805 and 9,291 shares issued as of December 31, 2019 and 2018, respectively
Stockholders’ equity
Common stock	98	95	95	95	93	92	92	92
Class B Common stock, par value $0.01 per share, convertible into Class A on a one-for-one basis; 4,076 and 4,422 shares issued as of December 31, 2019 and 2018, respectively
Stockholders’ equity
Common stock	$ 41	44	44	44	$ 44	45	45	45
Capital in excess of par value		$ 54,143	$ 53,342	$ 52,520		$ 51,366	$ 50,721	$ 49,051

Consolidated Balance Sheets (Parenthetical) shares in Thousands	Dec. 31, 2019 $ / shares shares	Dec. 31, 2018 $ / shares shares
Preferred stock, par value (in usd per share)	$ 0.01	$ 0.01
Class A Common Stock
Common stock, par value (in usd per share)	$ 0.01	$ 0.01
Common stock, shares, issued (in shares) \| shares	9,805	9,291
Class B Common Stock
Common stock, par value (in usd per share)	$ 0.01	$ 0.01
Common stock, shares, issued (in shares) \| shares	4,076	4,422
Common stock, convertible conversion ratio	1	1

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Income (loss) from continuing operations, net of tax	$ 15,093	$ 23,059	$ 18,109
Adjustments to reconcile net income from continuing operations to net cash provided by operating activities:
Depreciation and amortization	4,002	4,277	4,072
Deferred income taxes	1,487	5,474	3,475
Stock compensation expense	2,797	3,618	323
Other	616	837	(1,167)
Net changes in operating assets and liabilities:
Affiliate payable	(1,920)	(5,300)	866
Trade receivables	(22,769)	18,529	(8,128)
Inventory	13,674	(12,255)	(16,566)
Other assets	1,127	(4,586)	(1,295)
Accounts payable	(7,043)	(7,719)	25,009
Other liabilities	(6,842)	(7,979)	3,605
Net cash provided by operating activities from continuing operations	222	17,955	28,303
Investing activities
Expenditures for property, plant and equipment	(4,122)	(7,759)	(6,198)
Other	0	0	21
Net cash used for investing activities from continuing operations	(4,122)	(7,759)	(6,177)
Financing activities
Net additions (reductions) to revolving credit agreements	11,873	(4,597)	12,630
Purchase of treasury stock	(5,960)	0	0
Cash dividends to NACCO Industries, Inc.	0	0	(38,000)
Net cash provided by (used for) financing activities from continuing operations	1,062	(9,255)	(26,532)
Cash flows from discontinued operations
Net cash provided by (used for) operating activities from discontinued operations	3,953	(5,499)	5,137
Net cash provided by (used for) investing activities from discontinued operations	585	(305)	(1,176)
Net cash used for financing activities from discontinued operations	(103)	0	(70)
Cash provided by (used for) discontinued operations	4,435	(5,804)	3,891
Effect of exchange rate changes on cash	(785)	309	81
Cash and Cash Equivalents
(Decrease) increase for the year from continuing operations	(3,623)	1,250	(4,325)
Balance at the beginning of the year	6,352	10,906	11,340
Balance at the end of the year	7,164	6,352	10,906
Common Class A and B
Financing activities
Cash dividends to NACCO Industries, Inc.	$ (4,851)	$ (4,658)	$ (1,162)

Consolidated Statements of Equity - USD ($) $ in Thousands	Total	Common Class A and B	Total Stockholders' Equity	Total Stockholders' Equity Common Class A and B	Common Stock Class A Common Stock	Common Stock Class B Common Stock	Capital in Excess of Par Value (1)	Treasury Stock	Retained Earnings (1)	Retained Earnings (1) Common Class A and B	Accumulated Other Comprehensive Income (Loss)	As Previously Reported	As Previously Reported Common Class A and B	As Previously Reported Total Stockholders' Equity	As Previously Reported Common Stock Class A Common Stock	As Previously Reported Common Stock Class B Common Stock	As Previously Reported Capital in Excess of Par Value (1)	As Previously Reported Treasury Stock	As Previously Reported Retained Earnings (1)	As Previously Reported Retained Earnings (1) Common Class A and B	As Previously Reported Accumulated Other Comprehensive Income (Loss)	Restatement Impacts	Restatement Impacts Total Stockholders' Equity	Restatement Impacts Common Stock Class A Common Stock	Restatement Impacts Common Stock Class B Common Stock	Restatement Impacts Capital in Excess of Par Value (1)	Restatement Impacts Treasury Stock	Restatement Impacts Retained Earnings (1)	Restatement Impacts Accumulated Other Comprehensive Income (Loss)
Balance, beginning of period at Dec. 31, 2016	$ 62,948		$ 62,948		$ 0	$ 0	$ 75,031	$ 0	$ 4,016		$ (16,099)	$ 65,268		$ 65,268	$ 0	$ 0	$ 75,031	$ 0	$ 6,738		$ (16,501)	$ (2,320)	$ (2,320)	$ 0	$ 0	$ 0	$ 0	$ (2,722)	$ 402
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	15,884		15,884						15,884			17,905							17,905			(2,021)						(2,021)
Issuance of common stock, net of conversions	0				88	48	(136)					0			88	48	(136)
Cash dividends	(38,000)	$ (1,162)	(38,000)	$ (1,162)			(27,122)		(10,878)	$ (1,162)		(38,000)	$ (1,162)				(27,122)		(10,878)	$ (1,162)
Other comprehensive loss	1,409		1,409								1,409	1,450									1,450	(41)							(41)
Reclassification adjustment to net income	947		947								947	947									947
Balance, end of period at Dec. 31, 2017	42,026		42,026		88	48	47,773	0	7,860		(13,743)	46,408			88	48	47,773	0	12,603		(14,104)	(4,382)		0	0	0	0	(4,743)	361
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	(2,183)								(2,183)			(418)										(1,765)
Issuance of common stock, net of conversions	324				4	(3)	323
Stock compensation expense	955						955
Cash dividends	(1,162)								(1,162)
Other comprehensive loss	863										863
Reclassification adjustment to net income	324										324
Balance, end of period at Mar. 31, 2018	41,147				92	45	49,051		5,683		(13,724)
Balance, beginning of period at Dec. 31, 2017	42,026		42,026		88	48	47,773	0	7,860		(13,743)	46,408			88	48	47,773	0	12,603		(14,104)	(4,382)		0	0	0	0	(4,743)	361
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	(3,304)											(1,292)										(2,012)
Balance, end of period at Jun. 30, 2018	39,753				92	45	50,721		3,397		(14,502)
Balance, beginning of period at Dec. 31, 2017	42,026		42,026		88	48	47,773	0	7,860		(13,743)	46,408			88	48	47,773	0	12,603		(14,104)	(4,382)		0	0	0	0	(4,743)	361
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	3,837											6,752										(2,915)
Balance, end of period at Sep. 30, 2018	46,935				92	45	51,366		9,373		(13,941)
Balance, beginning of period at Dec. 31, 2017	42,026		42,026		88	48	47,773	0	7,860		(13,743)	46,408			88	48	47,773	0	12,603		(14,104)	(4,382)		0	0	0	0	(4,743)	361
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	17,698		17,698						17,698			21,784							21,784			(4,086)						(4,086)
Issuance of common stock, net of conversions	324				5	(4)	323					324			5	(4)	323
Purchase of treasury stock	0											0
Stock compensation expense	3,618						3,618					3,618					3,618
Cash dividends	(4,658)	$ (4,658)							(4,658)	(4,658)		(4,658)							(4,658)
Reclassification due to adoption of ASU 2018-02	0								1,168		(1,168)
Other comprehensive loss	(2,899)		(2,899)								(2,899)	(2,841)									(2,841)	(58)							(58)
Reclassification adjustment to net income	709		709						0		709	803							0		803	(94)							(94)
Balance, end of period at Dec. 31, 2018	56,818		56,818		93	44	51,714	0	22,068		(17,101)	65,438			93	44	51,714	0	30,897		(17,310)	(8,620)		0	0	0	0	(8,829)	209
Balance, beginning of period at Mar. 31, 2018	41,147				92	45	49,051		5,683		(13,724)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	(1,121)								(1,121)			(874)										(247)
Issuance of common stock, net of conversions	198						198
Stock compensation expense	1,472						1,472
Cash dividends	(1,165)								(1,165)
Other comprehensive loss	(961)										(961)
Reclassification adjustment to net income	183										183
Balance, end of period at Jun. 30, 2018	39,753				92	45	50,721		3,397		(14,502)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	7,141								7,141			8,044										(903)
Issuance of common stock, net of conversions	246						246
Stock compensation expense	399						399
Cash dividends	(1,165)								(1,165)
Other comprehensive loss	548										548
Reclassification adjustment to net income	13										13
Balance, end of period at Sep. 30, 2018	46,935				92	45	51,366		9,373		(13,941)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	13,861								13,861			15,032										(1,171)
Issuance of common stock, net of conversions	(444)				1	(1)	(444)
Stock compensation expense	792						792
Cash dividends	(1,166)								(1,166)
Other comprehensive loss	(3,349)										(3,349)
Reclassification adjustment to net income	189										189
Balance, end of period at Dec. 31, 2018	56,818		56,818		93	44	51,714	0	22,068		(17,101)	65,438			93	44	51,714	0	30,897		(17,310)	(8,620)		0	0	0	0	(8,829)	209
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	(3,385)								(3,385)			(1,761)										(1,624)
Issuance of common stock, net of conversions	1				2		(1)
Stock compensation expense	807						807
Cash dividends	(1,177)						0		(1,177)
Other comprehensive loss	(192)										(192)
Reclassification adjustment to net income	86										86											100
Balance, end of period at Mar. 31, 2019	52,958				95	44	52,520	0	17,506		(17,207)
Balance, beginning of period at Dec. 31, 2018	56,818		56,818		93	44	51,714	0	22,068		(17,101)	65,438			93	44	51,714	0	30,897		(17,310)	(8,620)		0	0	0	0	(8,829)	209
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	(4,003)											(2,705)										(1,298)
Balance, end of period at Jun. 30, 2019	49,189				95	44	53,342	(2,334)	15,646		(17,604)
Balance, beginning of period at Dec. 31, 2018	56,818		56,818		93	44	51,714	0	22,068		(17,101)	65,438			93	44	51,714	0	30,897		(17,310)	(8,620)		0	0	0	0	(8,829)	209
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	(6,203)											(2,308)										(3,895)
Balance, end of period at Sep. 30, 2019	42,544				95	44	54,143	(5,960)	12,231		(18,009)
Balance, beginning of period at Dec. 31, 2018	56,818		56,818		93	44	51,714	0	22,068		(17,101)	65,438			93	44	51,714	0	30,897		(17,310)	(8,620)		0	0	0	0	(8,829)	209
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	(13,507)		(13,507)						(13,507)			(3,522)							(3,522)			(9,985)						(9,985)
Issuance of common stock, net of conversions	0				5	(3)	(2)					0			5	(3)	(2)
Purchase of treasury stock	(5,960)							(5,960)				(5,960)						(5,960)
Stock compensation expense	2,797						2,797					2,632					2,632					165				165
Cash dividends	(4,851)			$ (4,851)					(4,851)	$ (4,851)		(4,851)							(4,851)
Other comprehensive loss	272		272								272	719									719	(447)							(447)
Reclassification adjustment to net income	697		697								697	603									603	94							94
Balance, end of period at Dec. 31, 2019	36,266		36,266		98	41	54,509	(5,960)	3,710		(16,132)	55,059			98	41	54,344	(5,960)	22,524		(15,988)	(18,793)		0	0	165	0	(18,814)	(144)
Balance, beginning of period at Mar. 31, 2019	52,958				95	44	52,520	0	17,506		(17,207)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	(618)								(618)			(944)										326
Purchase of treasury stock	(2,334)							(2,334)
Stock compensation expense	822						822
Cash dividends	(1,242)						0		(1,242)
Other comprehensive loss	(643)										(643)
Reclassification adjustment to net income	246										246
Balance, end of period at Jun. 30, 2019	49,189				95	44	53,342	(2,334)	15,646		(17,604)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	(2,200)								(2,200)			397										(2,597)
Purchase of treasury stock	(3,626)							(3,626)
Stock compensation expense	801						801
Cash dividends	(1,215)						0		(1,215)
Other comprehensive loss	(654)										(654)
Reclassification adjustment to net income	249										249
Balance, end of period at Sep. 30, 2019	42,544				95	44	54,143	(5,960)	12,231		(18,009)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	(7,304)								(7,304)			(1,214)										(6,090)
Issuance of common stock, net of conversions	(1)				3	(3)	(1)
Purchase of treasury stock	0							0
Stock compensation expense	367						367
Cash dividends	(1,217)						0		(1,217)
Other comprehensive loss	1,761										1,761
Reclassification adjustment to net income	116										116
Balance, end of period at Dec. 31, 2019	$ 36,266		$ 36,266		$ 98	$ 41	$ 54,509	$ (5,960)	$ 3,710		$ (16,132)	$ 55,059			$ 98	$ 41	$ 54,344	$ (5,960)	$ 22,524		$ (15,988)	$ (18,793)		$ 0	$ 0	$ 165	$ 0	$ (18,814)	$ (144)

Consolidated Statements of Equity (Parenthetical) - $ / shares	3 Months Ended								12 Months Ended
	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Statement of Stockholders' Equity [Abstract]
Common stock dividends (in dollars per share)	$ 0.9	$ 0.9	$ 0.9	$ 0.085	$ 0.085	$ 0.085	$ 0.085	$ 0.085	$ 0.355	$ 0.34	$ 0.085

Nature of Operations and Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2019
Accounting Policies [Abstract]
Nature of Operations and Summary of Significant Accounting Policies	Nature of Operations and Summary of Significant Accounting Policies Nature of Operations Hamilton Beach Brands Holding Company is an operating holding company and operates through its two wholly-owned subsidiaries Hamilton Beach Brands, Inc. (“HBB”) and The Kitchen Collection, LLC (“KC”) (collectively “Hamilton Beach Holding” or the “Company”). On October 10, 2019, the Company’s board of directors (the “Board”) approved the wind down of KC and its retail operations. By December 31, 2019, all KC stores were closed and the reportable segment qualifies to be reported as discontinued operations. On January 21, 2020, the Board approved the dissolution of the KC legal entity and a Certificate of Dissolution of Ohio Limited Liability Company was filed with the Ohio Secretary of State. See Note 3 for further information on discontinued operations. The only material assets held by Hamilton Beach Brands Holding Company are its investments in its consolidated subsidiaries. Substantially all of its cash flows are provided by dividends paid or distributions made by its subsidiaries. Hamilton Beach Brands Holding Company has not guaranteed any obligations of its subsidiaries. HBB is a leading designer, marketer, and distributor of branded, small electric household and specialty housewares appliances, as well as commercial products for restaurants, bars, and hotels. HBB operates in the consumer, commercial and specialty small appliance markets. On September 29, 2017, NACCO Industries, Inc. ("NACCO"), Hamilton Beach Holding's former parent company, spun-off the Company to NACCO stockholders. In the spin-off, NACCO stockholders, in addition to retaining their shares of NACCO common stock, received one share of Hamilton Beach Brands Holding Company Class A common stock ("Class A Common") and one share of Hamilton Beach Brands Holding Company Class B common stock ("Class B Common") for each share of NACCO Class A or Class B common stock. In accordance with applicable authoritative accounting guidance, the Company accounted for the spin-off from NACCO based on the historical carrying value of assets and liabilities. As a result of the distribution of one share of Class A Common and one share of Class B Common for each share of NACCO Class A or NACCO Class B common stock, the earnings per share amounts for the Company for periods prior to the spin-off have been calculated based upon the number of shares distributed in the spin-off. NACCO did not receive any proceeds from the spin-off. Basis of Presentation and Principles of Consolidation The accompanying consolidated financial statements include the financial statements of the Company and have been prepared in accordance with U.S. generally accepted accounting principles (“GAAP”). Intercompany balances and transactions have been eliminated. Prior period non-trade customer receivable amounts of $9.5 million have been reclassified from trade receivables, net to prepaid expenses and other current assets to conform to the current period presentation. Segment Information As of December 31, 2019, HBB is the Company’s single reportable operating segment. This is supported by the operational structure of HBB which is designed and managed to share resources across the entire suite of products offered by the business. Such resources include research and development, product design, marketing, operations, and administrative functions. The Company's chief operating decision maker does not regularly review financial information for individual product categories, sales channels, or geographic regions that would allow decisions to be made about allocation of resources or performance. Since the Company operates in one reportable segment, all required financial segment information can be found in the consolidated financial statements. Discontinued Operations A component of an entity that is disposed of by sale or abandonment is reported as discontinued operations if the transaction represents a strategic shift that will have a major effect on an entity's operations and financial results. The results of discontinued operations are aggregated and presented separately in the Consolidated Statement of Operations. Assets and liabilities of the discontinued operations are aggregated and reported separately as assets and liabilities of discontinued operations in the Consolidated Balance Sheet, including the comparative prior year period. KC’s cash flows are reflected as cash flows from discontinued operations within the Company’s Consolidated Statements of Cash Flows for each period presented. Amounts presented in discontinued operations have been derived from our consolidated financial statements and accounting records using the historical basis of assets, liabilities, and historical results of KC. The discontinued operations exclude general corporate allocations. Use of Estimates The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities, revenue, expenses and disclosure of contingent assets and liabilities (if any). Actual results could differ from those estimates. Cash and Cash Equivalents Cash and cash equivalents include cash in banks and highly liquid investments with original maturities of three months or less. Trade Receivables Allowances for doubtful accounts are maintained against trade receivables for estimated losses resulting from the inability of customers to make required payments. These allowances are based on both recent trends of certain customers estimated to be a greater credit risk as well as general trends of the entire customer pool. Accounts are written off against the allowance when it becomes evident collection will not occur. HBB maintains significant trade receivables balances with several large retail customers. At December 31, 2019 and 2018, receivables from HBB’s five largest customers represented 69% and 57%, respectively, of HBB's net trade receivables. HBB’s significant credit concentration is uncollateralized; however, historically, minimal credit losses have been incurred. Transfer of Financial Assets HBB has entered into an arrangement with a financial institution to sell certain U.S. trade receivables on a non-recourse basis. HBB utilizes this arrangement as an integral part of financing working capital. Under the terms of the agreement, HBB receives cash proceeds and retains no rights or interest and has no obligations with respect to the sold receivables. These transactions are accounted for as sold receivables which result in a reduction in trade receivables because the agreement transfers effective control over and risk related to the receivables to the buyer. Under this arrangement, HBB derecognized $162.7 million, $165.4 million, and $164.0 million of trade receivables during 2019, 2018 and 2017, respectively. The losses incurred on sold receivables in the consolidated results of operations for the years ended December 31, 2019, 2018, and 2017 were not material. The Company does not carry any servicing assets or liabilities. Cash proceeds from this arrangement are reflected as operating activities. Inventory Inventory is stated at the lower of cost or net realizable value with cost determined under the first-in, first-out (“FIFO”) method. Adjustments to the carrying value are recorded for estimated obsolescence or excess inventory equal to the difference between the cost of inventory and the estimated net realizable value based upon assumptions about future demand and market conditions. Property, Plant and Equipment Property, plant and equipment are measured at cost less accumulated depreciation, amortization and accumulated impairment losses. Depreciation and amortization are recorded generally using the straight-line method over the estimated useful lives of the assets. Estimated lives for buildings are up to 40 years, and for machinery, equipment and furniture and fixtures range from three to seven years. Leasehold improvements are depreciated over the shorter of the estimated useful life or the term of the lease. The units-of-production method is used to amortize certain tooling for sourced products. Costs incurred to develop software for internal use are capitalized and amortized over the estimated useful life of the software. Gains or losses from the sale of assets are included in selling, general and administrative expenses. Repairs and maintenance are charged to expense as incurred. Interest is capitalized for qualifying long-term capital asset projects as a part of the historical cost of acquiring the asset. The Company evaluates long-lived assets for impairment whenever events or circumstances indicate that the carrying amount of an asset may not be recoverable. Recoverability of long-lived assets to be held and used is measured by a comparison of the carrying amount of the asset to the estimated undiscounted future cash flows expected to be generated by the asset. If the carrying amount of an asset exceeds its estimated future cash flows, an impairment charge is recognized in the amount by which the carrying amount exceeds the fair value of the asset. Fair value is estimated at the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. Goodwill and Intangible Assets Goodwill represents the excess of the purchase price of all acquisitions over the estimated fair value of the net assets acquired. Goodwill is not amortized but evaluated at least annually for impairment. The Company conducts its annual test for impairment as of October 1 of each year and it may be conducted more frequently if changes in circumstances or the occurrence of events indicates that a potential impairment exists. Using a qualitative assessment in the current year, the Company determined that it was not more-likely-than-not that the goodwill was impaired and a quantitative test for impairment was not required. Intangible assets with finite lives are amortized over their estimated useful lives, which represent the period over which the asset is expected to contribute directly or indirectly to future cash flows. Intangible assets with finite lives are reviewed for impairment whenever events and circumstances indicate the carrying value of such assets may not be recoverable and exceed their fair value. If an impairment loss exists, the carrying amount of the intangible asset is adjusted to a new cost basis. The new cost basis is amortized over the remaining useful life of the asset. No impairment has been recognized for identifiable intangible assets or goodwill for any period presented. Environmental Liabilities HBB and environmental consultants are investigating or remediating historical environmental contamination at some current and former sites operated by HBB or by businesses it acquired. Liabilities for environmental matters are recorded in the period when it is determined to be probable and reasonably estimable that the Company will incur costs. When only a range of amounts is reasonably estimable and no amount within the range is more probable than another, the Company records the low end of the range. Environmental liabilities are recorded on an undiscounted basis and recorded in selling, general, and administrative expenses. When recovery of a portion of an environmental liability is probable, such amounts are recognized as a reduction to selling, general, and administrative expenses and included in prepaid expenses and other current assets (current portion) and other non-current assets until settled. Revenue Recognition Revenue is recognized when control of the promised goods or services is transferred to the Company's customers, in an amount that reflects the consideration the Company expects to be entitled to in exchange for those goods or services. Sales taxes are excluded from revenue. At contract inception, the Company assesses the goods and services promised in its contracts with customers and identifies a performance obligation for each promised good or service that is distinct. The Company has elected to account for shipping and handling activities performed after a customer obtains control of the goods as activities to fulfill the promise to transfer the goods, and therefore these activities are not assessed as a separate service to customers. The amount of revenue recognized varies primarily with changes in returns. In addition, the Company offers price concessions to our customers for incentive offerings, special pricing agreements, price competition, promotions or other volume-based arrangements. We determine whether price concessions offered to its customers are a reduction of the transaction price and revenue or are advertising expense, depending on whether we receive a distinct good or service from our customers and, if so, whether we can reasonably estimate the fair value of that distinct good or service. We evaluated such agreements with our customers and determined they should be accounted for as variable consideration. As of December 31, 2019, we have determined that customer price concessions recorded as a reduction of revenue, certain of which were previously recorded in other current liabilities, meet all of the criteria specified in ASC 210-20, "Balance Sheet Offsetting". Accordingly, amounts related to such arrangements have been classified as a reduction of trade receivables, net as of December 31, 2019 (prior periods have not been adjusted as all the criteria in ASC 210-20 had not previously been met). To estimate variable consideration, the Company applies both the expected value method and most likely amount method based on the form of variable consideration, according to which method would provide the better prediction. The expected value method involves a probability weighted determination of the expected amount, whereas the most likely amount method identifies the single most likely outcome in a range of possible amounts. Product Development Costs Expenses associated with the development of new products and changes to existing products are charged to expense as incurred. These costs, included in selling, general and administrative expenses, amounted to $12.1 million, $11.0 million, and $10.4 million in 2019, 2018, and 2017, respectively. Foreign Currency Assets and liabilities of foreign operations are translated into U.S. dollars at the fiscal year-end exchange rate. Revenue and expenses of all foreign operations are translated using average monthly exchange rates prevailing during the year. The related translation adjustments, including translation on long-term intra-entity foreign currency transactions, are recorded as a separate component of stockholders’ equity. Financial Instruments Financial instruments held by the Company include cash and cash equivalents, trade receivables, accounts payable, revolving credit agreements, interest rate swap agreements and forward foreign currency exchange contracts. The Company does not hold or issue financial instruments or derivative financial instruments for trading purposes. Interest rate swap agreements and forward foreign currency exchange contracts held by the Company have been designated as hedges of forecasted cash flows. The Company holds these derivative contracts with high-quality financial institutions and limits the amount of credit exposure to any one institution. The Company does not currently hold any nonderivative instruments designated as hedges or any derivatives designated as fair value hedges. The Company uses forward foreign currency exchange contracts to partially reduce risks related to transactions denominated in foreign currencies. The Company offsets fair value amounts related to foreign currency exchange contracts executed with the same counterparty. These contracts hedge firm commitments and forecasted transactions relating to cash flows associated with sales and purchases denominated in currencies other than the subsidiaries’ functional currencies. Changes in the fair value of forward foreign currency exchange contracts that are effective as hedges are recorded in accumulated other comprehensive income (loss) (“AOCI”). Deferred gains or losses are reclassified from AOCI to the Consolidated Statements of Operations in the same period as the gains or losses from the underlying transactions are recorded and are generally recognized in cost of sales. The ineffective portion of derivatives that are classified as hedges is immediately recognized in earnings and generally recognized in cost of sales. The Company uses interest rate swap agreements to partially reduce risks related to floating rate financing agreements that are subject to changes in the market rate of interest. Terms of the interest rate swap agreements require the Company to receive a variable interest rate and pay a fixed interest rate. The Company’s interest rate swap agreements and its variable rate financings are predominately based upon LIBOR (London Interbank Offered Rate). Changes in the fair value of interest rate swap agreements that are effective as hedges are recorded in AOCI. Deferred gains or losses are reclassified from AOCI to the Consolidated Statements of Operations in the same period as the gains or losses from the underlying transactions are recorded and are generally recognized in interest expense, net. The ineffective portion of derivatives that are classified as hedges is immediately recognized in earnings and included in interest expense, net. The Company periodically enters into foreign currency exchange contracts that do not meet the criteria for hedge accounting. These derivatives are used to reduce the Company’s exposure to foreign currency risk related to forecasted purchase or sales transactions or forecasted intercompany cash payments or settlements. Gains and losses on these derivatives are included in other expense, net. Cash flows from hedging activities are reported in the Consolidated Statements of Cash Flows in the same classification as the hedged item, generally as a component of cash flows from operations. Fair Value Measurements The Company defines the fair value measurement of its financial assets and liabilities as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. A fair value hierarchy requires an entity to maximize the use of observable inputs, where available, and minimize the use of unobservable inputs when measuring fair value. Described below are the three levels of inputs that may be used to measure fair value: Level 1 - Quoted prices in active markets that are accessible at the measurement date for identical assets or liabilities. Level 2 - Observable prices that are based on inputs not quoted on active markets, but corroborated by market data. Level 3 - Unobservable inputs are used when little or no market data is available. The hierarchy is based upon the transparency of inputs to the valuation of an asset or liability as of the measurement date. The classification of fair value measurements within the hierarchy is based upon the lowest level of input that is significant to the measurement. Stock Compensation Pursuant to the Executive Long-Term Equity Incentive Plan (the "Executive Plan") established in September 2017, the Company grants stock of Class A Common, subject to transfer restrictions, as a means of retaining and rewarding selected employees for long-term performance. Stock awarded under the Executive Plan are fully vested and entitle the stockholder to all rights of common stock ownership except that shares may not be assigned, pledged or otherwise transferred during the restriction period. In general, the restriction period ends after three, five or ten years from the award date or at the earliest of (i) three years after the participant's retirement date, or (ii) the participant's death or permanent disability. The Company issued 118,688 and 5,512 shares of stock of Class A Common in the years ended December 31, 2019 and 2018, respectively. No stock was issued in the year ended December 31, 2017 under the Executive Plan. Stock compensation expense related to the Executive Plan was $1.6 million and $2.7 million for the years ended December 31, 2019 and 2018, respectively, and was based on the fair value of Class A Common on the grant date. Treasury Stock The Company records the aggregate purchase price of treasury stock at cost and includes treasury stock as a reduction to stockholders' equity. Income Taxes Tax law requires certain items to be included in the tax return at different times than the items are reflected in the financial statements. Some of these differences are permanent, such as expenses that are not deductible for tax purposes, and some differences are temporary, reversing over time, such as depreciation expense. These temporary differences create deferred tax assets and liabilities using currently enacted tax rates. The objective of accounting for income taxes is to recognize the amount of taxes payable or refundable for the current year, and deferred tax liabilities and assets for the future tax consequences of events that have been recognized in the financial statements or tax returns. The effect of a change in tax rates on deferred tax assets and liabilities is recognized in the provision for income taxes in the period that includes the enactment date. Management is required to estimate the timing of the recognition of deferred tax assets and liabilities, make assumptions about the future deductibility of deferred tax assets and assess deferred tax liabilities based on enacted law and tax rates for the appropriate tax jurisdictions to determine the amount of such deferred tax assets and liabilities. Changes in the calculated deferred tax assets and liabilities may occur in certain circumstances, including statutory income tax rate changes, statutory tax law changes, or changes in the Company's structure or tax status. The Company's tax assets, liabilities, and tax expense are supported by historical earnings and losses and the Company's best estimates and assumptions of future earnings. The Company assesses whether a valuation allowance should be established against the Company's deferred tax assets based on consideration of all available evidence, both positive and negative, using a more likely than not standard. This assessment considers, among other matters, scheduled reversals of deferred tax liabilities, projected future taxable income, tax-planning strategies, and results of recent operations. The assumptions about future taxable income require significant judgment and are consistent with the plans and estimates the Company is using to manage the underlying businesses. When the Company determines, based on all available evidence, that it is more likely than not that deferred tax assets will not be realized, a valuation allowance is established. Accounting Standards Adopted In March 2017, the FASB issued ASU 2017-07, "Compensation - Retirement Benefits (Topic 715)," which amends the requirements in GAAP related to the income statement presentation of the components of net periodic benefit cost for an entity's sponsored defined benefit pension and other post-retirement plans. The Company adopted this guidance on January 1, 2019. The change in presentation of the components of net periodic pension cost was applied retrospectively which resulted in $0.7 million and $0.9 million of net periodic pension income for the years end December 31, 2018, and 2017, respectively, being reclassified from selling, general and administrative expenses to other expense (income), net. Accounting Standards Not Yet Adopted The Company is an emerging growth company and has elected not to opt out of the extended transition period for complying with new or revised accounting standards, which means that when a standard is issued or revised and it has different application dates for public or nonpublic entities, the Company can adopt the new or revised standard at the time nonpublic entities adopt the new or revised standard. In February 2016, the FASB issued ASU 2016-02, “Leases (Topic 842)," which requires an entity to recognize assets and liabilities for the rights and obligations created by leased assets. For nonpublic entities, the amendments are effective for fiscal years beginning after December 15, 2020, and interim periods within fiscal years beginning after December 15, 2021. Early adoption is permitted. The Company is planning to adopt ASU 2016-02 for its year ending December 31, 2021 and is currently evaluating to what extent ASU 2016-02 will affect the Company's financial position, results of operations, cash flows and related disclosures. In June 2016, the FASB issued ASU 2016-13, “Financial Instruments - Credit Losses (Topic 326)," which requires an entity to recognize credit losses as an allowance rather than as a write-down. For nonpublic entities, the amendments are effective for fiscal years beginning after December 15, 2021, and interim periods within fiscal years beginning after December 15, 2021. Early adoption is permitted. The Company is planning to adopt ASU 2016-03 for its year ending December 31, 2022 and is currently evaluating to what extent ASU 2016-13 will affect the Company's financial position, results of operations, cash flows and related disclosures.

Restatement and Revision of Previously Issued Consolidated Financial Statements

12 Months Ended

Dec. 31, 2019

Accounting Changes and Error Corrections [Abstract]

Restatement and Revision of Previously Issued Consolidated Financial Statements

Restatement of Previously Issued Consolidated Financial Statements

Restatement

During the quarter ended March 31, 2020, the Company discovered certain accounting irregularities at its Mexican subsidiaries. The Company’s Audit Review Committee commenced an internal investigation, with the assistance of outside counsel and other third party experts. As a result of this investigation, the Company, along with the Audit Review Committee and its third party experts, concluded that certain former employees of one of the Company’s Mexican subsidiaries engaged in unauthorized transactions with the Company’s Mexican subsidiaries that resulted in expenditures being deferred on the balance sheet beyond the period for which the costs pertained. As a result, the Company recorded a non-cash write-off for certain amounts included in the Company’s historical consolidated financial statements in trade receivables and prepaid expenses and other current assets, among other corrections, related to these transactions, and restated its consolidated financial statements as of and for the years ended December 31, 2019, 2018, and 2017 and each of the quarters during the years ended December 31, 2019 and 2018. During the course of the investigation, certain expenses at the Company's Mexican subsidiaries were found to be incorrectly classified within the consolidated statement of operations and have also been corrected in the restatement. These misstatements are described in restatement reference (a) through (d) below. The restated interim financial information for the relevant unaudited interim financial information for the quarterly periods of 2019 and 2018, is included in Note 16, Quarterly Results of Operations (Unaudited).

The restatement also includes corrections for other errors identified as immaterial, individually and in the aggregate, to our consolidated financial statements.

Description of Misstatements

(a) Write-off of Assets: Certain former employees of one of the Company's Mexican subsidiaries engaged in unauthorized transactions with the Company’s Mexican subsidiaries and vendors in which the employees had an interest. In doing so, expenditures were deferred on the balance sheet beyond the period for which the costs pertained. The amounts were recorded as trade receivables, prepaid expenses and other current assets, and reductions in accrued liabilities. The amounts have been written off to selling, general and administrative expenses. Where these write-offs caused the balance in prepaid expenses and other current assets to become a liability, the balance has been reclassified from prepaid expenses and other assets to other current liabilities.

(b) Reversal of Revenue: Certain former employees of one of our Mexican subsidiaries engaged in sales activities to customers in which the employees had an interest. The Company concluded that these unauthorized transactions did not meet the criteria for revenue recognition at the time of sale and the revenue has been reversed.

(c) Correction of misclassification of Selling and Marketing Expenses: Certain former employees of one of our Mexican subsidiaries engaged a third-party, in which the employees had an interest, to perform selling and marketing activities on behalf of the Mexican subsidiaries. Amounts paid for the selling and marketing activities had previously been treated as variable consideration and reflected as a reduction to revenue; however, the amounts should be reflected as selling, general and administrative expenses.

(d) Correction for the timing of recognition of customer price concessions: Customer price concessions at our Mexican subsidiaries were not accrued timely in order to obscure the increased expenses due to unauthorized transactions as described above.

(e) Tax adjustments for corrections: The tax impacts of the corrections have been recorded.

(f) Correction of other immaterial errors

Description of Restatement Tables

The following tables present the impact of the restatement on our previously reported consolidated statements of operations, statements of comprehensive income (loss), balance sheets, statements of equity, and statements of cash flows for the years ended December 31, 2019 and December 31, 2018 and the impact of the restatement on our previously reported consolidated statements of operations, statements of comprehensive income (loss), statements of equity, and statements of cash flows for the year ended December 31, 2017. The values as previously reported were derived from our Annual Report on Form 10-K for the fiscal year ended December 31, 2019 filed on February 26, 2020.

CONSOLIDATED STATEMENTS OF OPERATIONS



	Year Ended December 31, 2019
	As Previously Reported			Restatement Impacts			Restatement References	As Restated
	(In thousands, except per share data)
Revenue	$	612,843		$	(1,057	)	a,b,c,d,f	$	611,786
Cost of sales	483,298			(64		)	f	483,234
Gross profit	129,545			(993		)		128,552
Selling, general and administrative expenses	91,302			9,079			a,c,f	100,381
Amortization of intangible assets	1,377			—				1,377
Operating profit	36,866			(10,072		)		26,794
Interest expense, net	2,975			—				2,975
Other expense (income), net	(502		)	144			f	(358		)
Income from continuing operations before income taxes	34,393			(10,216		)		24,177
Income tax expense	9,315			(231		)	e	9,084
Net income from continuing operations	25,078			(9,985		)		15,093
Loss from discontinued operations, net of tax	(28,600		)	—				(28,600		)
Net income (loss)	$	(3,522	)	$	(9,985	)		$	(13,507	)

Basic and diluted earnings (loss) per share:
Continuing operations	$	1.83		$	(0.73	)		$	1.10
Discontinued operations	(2.09		)	—				(2.09		)
Basic and diluted earnings (loss) per share	$	(0.26	)	$	(0.73	)		$	(0.99	)

Basic weighted average shares outstanding	13,690							13,690
Diluted weighted average shares outstanding	13,726							13,726

(a) Write-off of Assets: The correction of these misstatements resulted in a decrease to revenue of $0.4 million and an increase to selling, general and administrative ("SG&A") expense of $6.9 million

(b) Reversal of Revenue: The correction of these misstatements resulted in a decrease to revenue of $1.1 million

(c) Correction of misclassification of Selling and Marketing Expenses: The correction of these misstatements resulted in an increase to revenue and an increase to SG&A expense of $1.6 million

(d) Correction for the timing of recognition of customer price concessions: The correction of these misstatements resulted in a decrease to revenue of $1.3 million

(e) Tax adjustments for corrections: The correction of these misstatements resulted in a decrease to income tax expense of $0.2 million

(f) Correction of other immaterial errors: The correction of these misstatements resulted in an increase to revenue of $0.1 million, a decrease to cost of sales of $0.1 million, an increase to SG&A expense of $0.6 million, and an increase in other expense of $0.1 million

CONSOLIDATED STATEMENTS OF OPERATIONS



	Year Ended December 31, 2018
	As Previously Reported			Restatement Impacts			Restatement References	As Restated
Revenue	$	629,710		$	372		c,f	$	630,082
Cost of sales	492,195			(1,165		)	f	491,030
Gross profit	137,515			1,537				139,052
Selling, general and administrative expenses	97,964			6,157			a,c,f	104,121
Amortization of intangible assets	1,381			—				1,381
Operating profit	38,170			(4,620		)		33,550
Interest expense, net	2,916			—				2,916
Other expense (income), net	293			(144		)	f	149
Income from continuing operations before income taxes	34,961			(4,476		)		30,485
Income tax expense	7,816			(390		)	e	7,426
Net income from continuing operations	27,145			(4,086		)		23,059
Loss from discontinued operations, net of tax	(5,361		)	—				(5,361		)
Net income (loss)	$	21,784		$	(4,086	)		$	17,698

Basic and diluted earnings (loss) per share:
Continuing operations	$	1.98		$	(0.30	)		$	1.68
Discontinued operations	(0.39		)	—				(0.39		)
Basic and diluted earnings (loss) per share	$	1.59		$	(0.30	)		$	1.29

Basic weighted average shares outstanding	13,699							13,699
Diluted weighted average shares outstanding	13,731							13,731

(a) Write-off of Assets: The correction of these misstatements resulted in an increase to selling, general and administrative ("SG&A") expense of $4.9 million

(c) Correction of misclassification of Selling and Marketing Expenses: The correction of these misstatements resulted in an increase to revenue and an increase to SG&A expense of $1.5 million

(e) Tax adjustments for corrections: The correction of these misstatements resulted in a decrease to income tax expense of $0.4 million

(f) Correction of other immaterial errors: The correction of these misstatements resulted in a decrease to revenue of $1.1 million, a decrease to cost of sales of $1.2 million, a decrease to SG&A expense of $0.2 million, and a decrease in other expense of $0.1 million

CONSOLIDATED STATEMENTS OF OPERATIONS



	Year Ended December 31, 2017
	As Previously Reported			Restatement Impacts			Restatement References	As Restated
Revenue	$	612,229		$	(173	)	c,d,f	$	612,056
Cost of sales	477,220			(1,281		)	f	475,939
Gross profit	135,009			1,108				136,117
Selling, general and administrative expenses	93,700			3,080			a,c,f	96,780
Amortization of intangible assets	1,381			—				1,381
Operating profit	39,928			(1,972		)		37,956
Interest expense, net	1,572			—				1,572
Other expense (income), net	(692		)	—				(692		)
Income from continuing operations before income taxes	39,048			(1,972		)		37,076
Income tax expense	18,918			49			e	18,967
Net income from continuing operations	20,130			(2,021		)		18,109
Loss from discontinued operations, net of tax	(2,225		)	—				(2,225		)
Net income (loss)	$	17,905		$	(2,021	)		$	15,884

Basic and diluted earnings (loss) per share:
Continuing operations	$	1.47		$	(0.15	)		$	1.32
Discontinued operations	(0.16		)	—				(0.16		)
Basic and diluted earnings (loss) per share	$	1.31		$	(0.15	)		$	1.16

Basic weighted average shares outstanding	13,673							13,673
Diluted weighted average shares outstanding	13,685							13,685

(a) Write-off of Assets: The correction of these misstatements resulted in an increase to selling, general and administrative ("SG&A") expense of $1.3 million

(c) Correction of misclassification of Selling and Marketing Expenses: The correction of these misstatements resulted in an increase to revenue and an increase to SG&A expense of $1.6 million

(d) Correction for the timing of recognition of customer price concessions: The correction of these misstatements resulted in a decrease to revenue of $0.3 million

(e) Tax adjustments for corrections: The correction of these misstatements resulted in an increase to income tax expense of $0.1 million

(f) Correction of other immaterial errors: The correction of these misstatements resulted in a decrease to revenue of $1.5 million, a decrease to cost of sales of $1.3 million, and an increase to SG&A expense of $0.2 million

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (LOSS)



	Year Ended December 31, 2019
	As Previously Reported			Restatement Impacts			As Restated
	(In thousands)
Net income (loss)	$	(3,522	)	$	(9,985	)	$	(13,507	)
Other comprehensive income (loss), net of tax:				—
Foreign currency translation adjustment	1,101			(591		)	510
(Loss) gain on long-term intra-entity foreign currency transactions	(79		)	—			(79		)
Cash flow hedging activity	(1,713		)	144			(1,569		)
Reclassification of hedging activities into earnings	349			—			349
Pension plan adjustment	1,410			—			1,410
Reclassification of pension adjustments into earnings	254			94			348
Total other comprehensive income (loss), net of tax	1,322			(353		)	969
Comprehensive income (loss)	$	(2,200	)	$	(10,338	)	$	(12,538	)

See description of the net income (loss) impacts in the consolidated statement of operations for the year ended December 31, 2019 section above.

The decrease to foreign currency translation adjustments is the result of the translation impacts of restatements in the write-off of assets, reversal of revenue and timing of recognition of customer pricing concessions categories.

The increases to cash flow hedging and the reclassification of pension adjustments are from the correction of other immaterial errors.

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (LOSS)



	Year Ended December 31, 2018
	As Previously Reported			Restatement Impacts			As Restated
Net income (loss)	$	21,784		$	(4,086	)	$	17,698
Other comprehensive income (loss), net of tax:				—
Foreign currency translation adjustment	(159		)	86			(73		)
(Loss) gain on long-term intra-entity foreign currency transactions	(1,006		)	—			(1,006		)
Cash flow hedging activity	244			(144		)	100
Reclassification of hedging activities into earnings	153			—			153
Pension plan adjustment	(1,920		)	—			(1,920		)
Reclassification of pension adjustments into earnings	650			(94		)	556
Total other comprehensive loss, net of tax	(2,038		)	(152		)	(2,190		)
Comprehensive income (loss)	$	19,746		$	(4,238	)	$	15,508

See description of the net income (loss) impacts in the consolidated statement of operations for the year ended December 31, 2018 section above.

The increase to foreign currency translation adjustments is the result of the translation impacts of restatements in the write-off of assets category.

The decreases to cash flow hedging and the reclassification of pension adjustments are from the correction of other immaterial errors.

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (LOSS)



	Year Ended December 31, 2017
	As Previously Reported			Restatement Impacts			As Restated
Net income (loss)	$	17,905		$	(2,021	)	$	15,884
Other comprehensive income (loss), net of tax:				—
Foreign currency translation adjustment	689			(41		)	648
(Loss) gain on long-term intra-entity foreign currency transactions	—			—			—
Cash flow hedging activity	(749		)	—			(749		)
Reclassification of hedging activities into earnings	641			—			641
Pension plan adjustment	1,510			—			1,510
Reclassification of pension adjustments into earnings	306			—			306
Total other comprehensive income (loss), net of tax	2,397			(41		)	2,356
Comprehensive income (loss)	$	20,302		$	(2,062	)	$	18,240

See description of the net income (loss) impacts in the consolidated statement of operations for the year ended December 31, 2017 section above.

The decrease to foreign currency translation adjustments is the result of the translation impacts of restatements in the write-off of assets category.

CONSOLIDATED BALANCE SHEETS



	December 31, 2019
	As Previously Reported			Restatement Impacts			Restatement Reference	As Restated
	(In thousands)
Assets
Current assets
Cash and cash equivalents	$	2,142		$	—			$	2,142
Trade receivables, net	113,781			(5,400		)	a,b,d	108,381
Inventory	109,621			185			f	109,806
Prepaid expenses and other current assets	23,102			(11,757		)	a,b,f	11,345
Current assets of discontinued operations	5,383			—				5,383
Total current assets	254,029			(16,972		)		237,057
Property, plant and equipment, net	22,324			—				22,324
Goodwill	6,253			—				6,253
Other intangible assets, net	3,141			—				3,141
Deferred income taxes	3,853			2,395			e	6,248
Deferred costs	10,941			—				10,941
Other non-current assets	2,085			—				2,085
Non-current assets of discontinued operations	614			—				614
Total assets	$	303,240		$	(14,577	)		$	288,663
Liabilities and stockholders' equity
Current liabilities
Accounts payable	$	111,117		$	231		f	$	111,348
Accounts payable to NACCO Industries, Inc.	496			—				496
Revolving credit agreements	23,497			—				23,497
Accrued compensation	14,277			750			f	15,027
Accrued product returns	8,697			—				8,697
Other current liabilities	12,873			(339		)	a,e	12,534
Current liabilities of discontinued operations	29,723			—				29,723
Total current liabilities	200,680			642				201,322
Revolving credit agreements	35,000			—				35,000
Other long-term liabilities	12,501			3,574			e	16,075
Total liabilities	248,181			4,216				252,397
Stockholders’ equity
Preferred stock, par value $0.01 per share	—			—				—
Class A Common stock, par value $0.01 per share; 9,805 shares issued as of December 31, 2019	98			—				98
Class B Common stock, par value $0.01 per share, convertible into Class A on a one-for-one basis; 4,076 shares issued as of December 31, 2019	41			—				41
Capital in excess of par value	54,344			165			f	54,509
Treasury stock	(5,960		)	—				(5,960		)
Retained earnings	22,524			(18,814		)	a,b,d,e,f	3,710
Accumulated other comprehensive loss	(15,988		)	(144		)	a,b,d,e	(16,132		)
Total stockholders’ equity	55,059			(18,793		)		36,266
Total liabilities and stockholders' equity	$	303,240		$	(14,577	)		$	288,663

(a) Write-off of Assets: The correction of these misstatements resulted in a decrease to trade receivables of $2.5 million, a reduction to prepaid expenses and other current assets of $12.4 million, and an increase to other current liabilities of $0.9 million

(b) Reversal of Revenue: The correction of these misstatements resulted in a decrease to trade receivables of $1.3 million and an increase to prepaid expenses and other current assets of $0.2 million

(d) Correction for the timing of recognition of customer price concessions: The correction of these misstatements resulted in a decrease to trade receivables of $1.6 million

(e) Tax adjustments for corrections: The correction of these misstatements resulted in an increase to deferred income taxes of $2.4 million, a decrease to other current liabilities of $1.2 million, and an increase to other long-term liabilities of $3.6 million

(f) Correction of other immaterial errors: The correction of these misstatements resulted in an increase to prepaid expenses and other current assets of $0.5 million, an increase to inventory of $0.2 million, an increase to accounts payable of $0.2 million, an increase to accrued compensation of $0.7 million, and an increase to capital in excess of par of $0.2 million

CONSOLIDATED BALANCE SHEETS



`	December 31, 2018
	As Previously Reported			Restatement Impacts			Restatement Reference	As Restated
Assets
Current assets
Cash and cash equivalents	$	4,420		$	—			$	4,420
Trade receivables, net	100,821			(2,460		)	a,f	98,361
Inventory	122,697			111			f	122,808
Prepaid expenses and other current assets	22,332			(6,936		)	a	15,396
Current assets of discontinued operations	27,879			—				27,879
Total current assets	278,149			(9,285		)		268,864
Property, plant and equipment, net	20,842			—				20,842
Goodwill	6,253			—				6,253
Other intangible assets, net	4,519			—				4,519
Deferred income taxes	5,518			276			e	5,794
Deferred costs	7,868			—				7,868
Other non-current assets	2,672			—				2,672
Non-current assets of discontinued operations	4,606			—				4,606
Total assets	$	330,427		$	(9,009	)		$	321,418
Liabilities and stockholders' equity
Current liabilities
Accounts payable	$	119,264		$	7		f	$	119,271
Accounts payable to NACCO Industries, Inc.	2,416			—				2,416
Revolving credit agreements	11,624			—				11,624
Accrued compensation	15,525			353			f	15,878
Accrued product returns	10,698			—				10,698
Other current liabilities	24,554			(1,632		)	a,d,e,f	22,922
Current liabilities of discontinued operations	22,820			—				22,820
Total current liabilities	206,901			(1,272		)		205,629
Revolving credit agreements	35,000			—				35,000
Other long-term liabilities	21,128			883			e	22,011
Non-current liabilities of discontinued operations	1,960			—				1,960
Total liabilities	264,989			(389		)		264,600
Stockholders’ equity
Preferred stock, par value $0.01 per share	—			—				—
Class A Common stock, par value $0.01 per share; 9,291 shares issued as of December 31, 2018	93			—				93
Class B Common stock, par value $0.01 per share, convertible into Class A on a one-for-one basis; 4,422 shares issued as of December 31, 2018	44			—				44
Capital in excess of par value	51,714			—				51,714
Treasury stock	—			—				—
Retained earnings	30,897			(8,829		)	a,d,e,f	22,068
Accumulated other comprehensive loss	(17,310		)	209			a,d,e,f	(17,101		)
Total stockholders’ equity	65,438			(8,620		)		56,818
Total liabilities and stockholders' equity	$	330,427		$	(9,009	)		$	321,418

(a) Write-off of Assets: The correction of these misstatements resulted in a decrease to trade receivables of $0.6 million, a reduction to prepaid expenses and other current assets of $6.9 million, and an increase to other current liabilities of $0.6 million

(d) Correction for the timing of recognition of customer price concessions: The correction of these misstatements resulted in an increase to other current liabilities of $0.2 million

(e) Tax adjustments for corrections: The correction of these misstatements resulted in an increase to deferred income taxes of $0.3 million, a decrease to other current liabilities of $0.4 million, and an increase to other long-term liabilities of $0.9 million

(f) Correction of other immaterial errors: The correction of these misstatements resulted in a decrease to trade receivables of $1.9 million, an increase to inventory of $0.1 million, an increase to accrued compensation of $0.4 million, and a decrease to other current liabilities of $2.0 million

CONSOLIDATED STATEMENTS OF CASH FLOWS



	Year Ended December 31, 2019
	As Previously Reported			Restatement Impacts			As Restated
	(In thousands)
Operating activities
Net income from continuing operations	$	25,078		$	(9,985	)	$	15,093
Adjustments to reconcile net income from continuing operations to net cash provided by operating activities:
Depreciation and amortization	4,002			—			4,002
Deferred income taxes	3,248			(1,761		)	1,487
Stock compensation expense	2,632			165			2,797
Other	471			145			616
Net changes in operating assets and liabilities:
Affiliate payable	(1,920		)	—			(1,920		)
Trade receivables	(25,586		)	2,817			(22,769		)
Inventory	13,756			(82		)	13,674
Other assets	(3,121		)	4,248			1,127
Accounts payable	(7,257		)	214			(7,043		)
Other liabilities	(11,101		)	4,259			(6,842		)
Net cash provided by operating activities from continuing operations	202			20			222
Investing activities
Expenditures for property, plant and equipment	(4,122		)	—			(4,122		)
Other	—			—			—
Net cash used for investing activities from continuing operations	(4,122		)	—			(4,122		)
Financing activities
Net additions (reductions) to revolving credit agreements	11,873			—			11,873
Purchase of treasury stock	(5,960		)	—			(5,960		)
Cash dividends paid	(4,851		)	—			(4,851		)
Cash dividends to NACCO Industries, Inc.	—			—			—
Net cash provided by (used for) financing activities from continuing operations	1,062			—			1,062
Cash flows from discontinued operations
Net cash provided by (used for) operating activities from discontinued operations	3,953			—			3,953
Net cash provided by (used for) investing activities from discontinued operations	585			—			585
Net cash used for financing activities from discontinued operations	(103		)	—			(103		)
Cash provided by (used for) discontinued operations	4,435			—			4,435
Effect of exchange rate changes on cash	(765		)	(20		)	(785		)
Cash and Cash Equivalents
(Decrease) increase for the year from continuing operations	(3,623		)	—			(3,623		)
Increase (decrease) for the year from discontinued operations	4,435			—			4,435
Balance at the beginning of the year	6,352			—			6,352
Balance at the end of the year	$	7,164		$	—		$	7,164

See description of the net income impacts in the consolidated statement of operations for the year ended December 31, 2019 section above.

The only impact of the corrections for misstatements on net cash provided by operating activities from continuing operations was due to the effect of exchange rate changes on cash.

CONSOLIDATED STATEMENTS OF CASH FLOWS



	Year Ended December 31, 2018
	As Previously Reported			Restatement Impacts			As Restated
Operating activities
Net income from continuing operations	$	27,145		$	(4,086	)	$	23,059
Adjustments to reconcile net income from continuing operations to net cash provided by operating activities:
Depreciation and amortization	4,277			—			4,277
Deferred income taxes	5,185			289			5,474
Stock compensation expense	3,618			—			3,618
Other	868			(31		)	837
Net changes in operating assets and liabilities:
Affiliate payable	(5,300		)	—			(5,300		)
Trade receivables	16,298			2,231			18,529
Inventory	(12,308		)	53			(12,255		)
Other assets	(10,509		)	5,923			(4,586		)
Accounts payable	(7,756		)	37			(7,719		)
Other liabilities	(4,195		)	(3,784		)	(7,979		)
Net cash provided by operating activities from continuing operations	17,323			632			17,955
Investing activities
Expenditures for property, plant and equipment	(7,759		)	—			(7,759		)
Other	—			—			—
Net cash used for investing activities from continuing operations	(7,759		)	—			(7,759		)
Financing activities
Net additions (reductions) to revolving credit agreements	(4,597		)	—			(4,597		)
Purchase of treasury stock	—			—			—
Cash dividends paid	(4,658		)	—			(4,658		)
Cash dividends to NACCO Industries, Inc.	—			—			—
Net cash provided by (used for) financing activities from continuing operations	(9,255		)	—			(9,255		)
Cash flows from discontinued operations				—
Net cash provided by (used for) operating activities from discontinued operations	(5,499		)	—			(5,499		)
Net cash provided by (used for) investing activities from discontinued operations	(305		)	—			(305		)
Net cash used for financing activities from discontinued operations	—			—			—
Cash provided by (used for) discontinued operations	(5,804		)	—			(5,804		)
Effect of exchange rate changes on cash	941			(632		)	309
Cash and Cash Equivalents
(Decrease) increase for the year from continuing operations	1,250			—			1,250
Increase (decrease) for the year from discontinued operations	(5,804		)	—			(5,804		)
Balance at the beginning of the year	10,906			—			10,906
Balance at the end of the year	$	6,352		$	—		$	6,352

See description of the net income impacts in the consolidated statement of operations for the year ended December 31, 2018 section above.

The only impact of the corrections for misstatements on net cash provided by operating activities from continuing operations was due to the effect of exchange rate changes on cash.

CONSOLIDATED STATEMENTS OF CASH FLOWS



	Year Ended December 31, 2017
	As Previously Reported			Restatement Impacts			As Restated
Operating activities
Net income from continuing operations	$	20,130		$	(2,021	)	$	18,109
Adjustments to reconcile net income from continuing operations to net cash provided by operating activities:
Depreciation and amortization	4,072			—			4,072
Deferred income taxes	4,107			(632		)	3,475
Stock compensation expense	323			—			323
Other	(1,167		)	—			(1,167		)
Net changes in operating assets and liabilities:
Affiliate payable	866			—			866
Trade receivables	(8,442		)	314			(8,128		)
Inventory	(16,485		)	(81		)	(16,566		)
Other assets	(1,960		)	665			(1,295		)
Accounts payable	25,009			—			25,009
Other liabilities	1,850			1,755			3,605
Net cash provided by operating activities from continuing operations	28,303			—			28,303
Investing activities
Expenditures for property, plant and equipment	(6,198		)	—			(6,198		)
Other	21			—			21
Net cash used for investing activities from continuing operations	(6,177		)	—			(6,177		)
Financing activities
Net additions (reductions) to revolving credit agreements	12,630			—			12,630
Purchase of treasury stock	—			—			—
Cash dividends paid	(1,162		)	—			(1,162		)
Cash dividends to NACCO Industries, Inc.	(38,000		)	—			(38,000		)
Net cash provided by (used for) financing activities from continuing operations	(26,532		)	—			(26,532		)
Cash flows from discontinued operations
Net cash provided by (used for) operating activities from discontinued operations	5,137			—			5,137
Net cash provided by (used for) investing activities from discontinued operations	(1,176		)	—			(1,176		)
Net cash used for financing activities from discontinued operations	(70		)	—			(70		)
Cash provided by (used for) discontinued operations	3,891			—			3,891
Effect of exchange rate changes on cash	81			—			81
Cash and Cash Equivalents
(Decrease) increase for the year from continuing operations	(4,325		)	—			(4,325		)
Increase (decrease) for the year from discontinued operations	3,891			—			3,891
Balance at the beginning of the year	11,340			—			11,340
Balance at the end of the year	$	10,906		$	—		$	10,906

See description of the net income impacts in the consolidated statement of operations for the year ended December 31, 2017 section above.

The only impact of the corrections for misstatements on net cash provided by operating activities from continuing operations was due to the effect of exchange rate changes on cash.

CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY



	Class A common stock		Class B common stock			Capital in excess of par value			Treasury stock			Retained earnings			Accumulated other comprehensive income (loss)			Total stockholders' equity
	(In thousands, except per share data)
As Previously Reported
Balance, January 1, 2019	$	93	$	44		$	51,714		$	—		$	30,897		$	(17,310	)	$	65,438
Net loss	—		—			—			—			(3,522		)	—			(3,522		)
Issuance of common stock, net of conversions	5		(3		)	(2		)	—			—			—			—
Purchase of treasury stock	—		—			—			(5,960		)	—			—			(5,960		)
Share-based compensation expense	—		—			2,632			—			—			—			2,632
Cash dividends, $0.355 per share	—		—			—			—			(4,851		)	—			(4,851		)
Other comprehensive loss	—		—			—			—			—			719			719
Reclassification adjustment to net loss	—		—			—			—			—			603			603
Balance, December 31, 2019	$	98	$	41		$	54,344		$	(5,960	)	$	22,524		$	(15,988	)	$	55,059
Restatement Impacts
Balance, January 1, 2019	$	—	$	—		$	—		$	—		$	(8,829	)	$	209		$	(8,620	)
Net loss	—		—			—			—			(9,985		)	—			(9,985		)
Issuance of common stock, net of conversions	—		—			—			—			—			—			—
Purchase of treasury stock	—		—			—			—			—			—			—
Share-based compensation expense	—		—			165			—			—			—			165
Cash dividends, $0.355 per share	—		—			—			—			—			—			—
Other comprehensive loss	—		—			—			—			—			(447		)	(447		)
Reclassification adjustment to net loss	—		—			—			—			—			94			94
Balance, December 31, 2019	$	—	$	—		$	165		$	—		$	(18,814	)	$	(144	)	$	(18,793	)
As Restated
Balance, January 1, 2019	$	93	$	44		$	51,714		$	—		$	22,068		$	(17,101	)	$	56,818
Net loss	—		—			—			—			(13,507		)	—			(13,507		)
Issuance of common stock, net of conversions	5		(3		)	(2		)	—			—			—			—
Purchase of treasury stock	—		—			—			(5,960		)	—			—			(5,960		)
Share-based compensation expense	—		—			2,797			—			—			—			2,797
Cash dividends, $0.355 per share	—		—			—			—			(4,851		)	—			(4,851		)
Other comprehensive loss	—		—			—			—			—			272			272
Reclassification adjustment to net loss	—		—			—			—			—			697			697
Balance, December 31, 2019	$	98	$	41		$	54,509		$	(5,960	)	$	3,710		$	(16,132	)	$	36,266

See description of the net income and other comprehensive income (loss) impacts in the consolidated statement of operations and consolidated statement of comprehensive income (loss) for the year ended December 31, 2019 sections above.

The increase to share-based compensation expense and reclassification adjustment to net loss is the result of the correction of other immaterial errors.

CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY



	Class A common stock		Class B common stock			Capital in excess of par value		Treasury stock		Retained earnings			Accumulated other comprehensive income (loss)			Total stockholders' equity
As Previously Reported
Balance, January 1, 2018	$	88	$	48		$	47,773	$	—	$	12,603		$	(14,104	)	$	46,408
Net loss	—		—			—		—		21,784			—			21,784
Issuance of common stock, net of conversions	5		(4		)	323		—		—			—			324
Purchase of treasury stock	—		—			—		—		—			—			—
Share-based compensation expense	—		—			3,618		—		—			—			3,618
Cash dividends, $0.34 per share	—		—			—		—		(4,658		)	—			(4,658		)
Reclassification due to adoption of ASU 2018-02	—		—			—		—		1,168			(1,168		)	—
Other comprehensive loss	—		—			—		—		—			(2,841		)	(2,841		)
Reclassification adjustment to net loss	—		—			—		—		—			803			803
Balance, December 31, 2018	$	93	$	44		$	51,714	$	—	$	30,897		$	(17,310	)	$	65,438
Restatement Impacts
Balance, January 1, 2018	$	—	$	—		$	—	$	—	$	(4,743	)	$	361		$	(4,382	)
Net loss	—		—			—		—		(4,086		)	—			(4,086		)
Issuance of common stock, net of conversions	—		—			—		—		—			—			—
Purchase of treasury stock	—		—			—		—		—			—			—
Share-based compensation expense	—		—			—		—		—			—			—
Cash dividends, $0.34 per share	—		—			—		—		—			—			—
Reclassification due to adoption of ASU 2018-02	—		—			—		—		—			—			—
Other comprehensive loss	—		—			—		—		—			(58		)	(58		)
Reclassification adjustment to net loss	—		—			—		—		—			(94		)	(94		)
Balance, December 31, 2018	$	—	$	—		$	—	$	—	$	(8,829	)	$	209		$	(8,620	)
As Restated
Balance, January 1, 2018	$	88	$	48		$	47,773	$	—	$	7,860		$	(13,743	)	$	42,026
Net loss	—		—			—		—		17,698			—			17,698
Issuance of common stock, net of conversions	5		(4		)	323		—		—			—			324
Purchase of treasury stock	—		—			—		—		—			—			—
Share-based compensation expense	—		—			3,618		—		—			—			3,618
Cash dividends, $0.34 per share	—		—			—		—		(4,658		)	—			(4,658		)
Reclassification due to adoption of ASU 2018-02	—		—			—		—		1,168			(1,168		)	—
Other comprehensive loss	—		—			—		—		—			(2,899		)	(2,899		)
Reclassification adjustment to net income	—		—			—		—		—			709			709
Balance, December 31, 2018	$	93	$	44		$	51,714	$	—	$	22,068		$	(17,101	)	$	56,818

See description of the net income and other comprehensive income (loss) impacts in the consolidated statement of operations and consolidated statement of comprehensive income (loss) for the year ended December 31, 2018 sections above.

The decrease to the reclassification adjustment to net loss is the result of the correction of other immaterial errors.

CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY



	Class A common stock		Class B common stock		Capital in excess of par value			Treasury stock		Retained earnings			Accumulated other comprehensive income (loss)			Total stockholders' equity
As Previously Reported
Balance, January 1, 2017	$	—	$	—	$	75,031		$	—	$	6,738		$	(16,501	)	$	65,268
Net loss	—		—		—			—		17,905			—			17,905
Issuance of common stock, net of conversions	88		48		(136		)	—		—			—			—
Purchase of treasury stock	—		—		—			—		—			—			—
Share-based compensation expense	—		—		—			—		—			—			—
Cash dividends to NACCO Industries, Inc.	—		—		(27,122		)	—		(10,878		)	—			(38,000		)
Cash dividends, $0.085 per share	—		—		—			—		(1,162		)	—			(1,162		)
Other comprehensive loss	—		—		—			—		—			1,450			1,450
Reclassification adjustment to net loss	—		—		—			—		—			947			947
Balance, December 31, 2017	$	88	$	48	$	47,773		$	—	$	12,603		$	(14,104	)	$	46,408
Restatement Impacts
Balance, January 1, 2017	$	—	$	—	$	—		$	—	$	(2,722	)	$	402		$	(2,320	)
Net loss	—		—		—			—		(2,021		)	—			(2,021		)
Issuance of common stock, net of conversions	—		—		—			—		—			—			—
Purchase of treasury stock	—		—		—			—		—			—			—
Share-based compensation expense	—		—		—			—		—			—			—
Cash dividends to NACCO Industries, Inc.	—		—		—			—		—			—			—
Cash dividends, $0.085 per share	—		—		—			—		—			—			—
Other comprehensive loss	—		—		—			—		—			(41		)	(41		)
Reclassification adjustment to net loss	—		—		—			—		—			—			—
Balance, December 31, 2017	$	—	$	—	$	—		$	—	$	(4,743	)	$	361		$	(4,382	)
As Restated
Balance, January 1, 2017	$	—	$	—	$	75,031		$	—	$	4,016		$	(16,099	)	$	62,948
Net loss	—		—		—			—		15,884			—			15,884
Issuance of common stock, net of conversions	88		48		(136		)	—		—			—			—
Purchase of treasury stock	—		—		—			—		—			—			—
Share-based compensation expense	—		—		—			—		—			—			—
Cash dividends to NACCO Industries, Inc.	—		—		(27,122		)	—		(10,878		)	—			(38,000		)
Cash dividends, $0.085 per share	—		—		—			—		(1,162		)	—			(1,162		)
Other comprehensive loss	—		—		—			—		—			1,409			1,409
Reclassification adjustment to net income	—		—		—			—		—			947			947
Balance, December 31, 2017	$	88	$	48	$	47,773		$	—	$	7,860		$	(13,743	)	$	42,026

See description of the net income and other comprehensive income (loss) impacts in the consolidated statement of operations and consolidated statement of comprehensive income (loss) for the year ended December 31, 2017 sections above.

Discontinued Operations

12 Months Ended

Dec. 31, 2019

Discontinued Operations and Disposal Groups [Abstract]

Discontinued Operations

On October 10, 2019, the Board approved the wind down of KC's retail operation due to further deterioration in foot traffic which lowered the Company's outlook for the prospect of a future return to profitability. By December 31, 2019 all retail stores were closed and operations ceased. Accordingly, KC meets the requirements to be reported as discontinued operations.

The Company expects the wind down to continue through the first half of 2020 to facilitate the settlement of remaining liabilities.

KC’s operating results are reflected as discontinued operations in the Consolidated Statements of Operation for all periods presented. The major line items constituting the loss from discontinued operations, net of tax are as follows:



	Year Ended December 31
	2019			2018			2017
	(In thousands)
Revenue	$	100,860		$	113,469		$	128,520
Cost of sales	62,927			61,972			69,708
Gross profit	37,933			51,497			58,812
Selling, general and administrative expenses ⁽¹⁾	54,047			58,035			61,033
Lease termination expense⁽²⁾	15,186			—			435
Operating loss	(31,300		)	(6,538		)	(2,656		)
Interest expense	583			361			258
Other expense, net	26			33			57
Loss from discontinued operations before income taxes	(31,909		)	(6,932		)	(2,971		)
Income tax benefit	(3,309		)	(1,571		)	(746		)
Loss from discontinued operations, net of tax	$	(28,600	)	$	(5,361	)	$	(2,225	)


(1)	Selling, general and administrative expenses includes $1.8 million of severance termination benefits of which $0.4 remains unpaid as of December 31, 2019 and included within accrued compensation (current liabilities of discontinued operations).

(2)

KC recognized lease termination expense of $15.2 million for the estimated costs to terminate lease agreements in 2019 as a result of the decision to wind down the business. The lease termination obligation is measured at fair value using significant observable inputs, which is Level 2 as defined in the fair value hierarchy. The fair value of the lease termination obligation is based on the remaining lease rentals, including common area maintenance costs, real estate taxes, and penalties, adjusted for the effects of deferred rent, and reduced by estimated sublease rentals that could be reasonably obtained.

KC’s assets and liabilities are reflected as assets and liabilities of discontinued operations in the Company’s Consolidated Balance Sheets for all periods presented. The major classes of assets and liabilities included as part of discontinued operations are as follows:



	December 31
	2019		2018
	(In thousands)
Assets
Cash and cash equivalents	$	5,022	$	1,932
Credit card receivables	51		1,771
Inventory	—		21,994
Prepaid expenses and other current assets	310		2,182
Current assets of discontinued operations	$	5,383	$	27,879

Property, plant and equipment, net	$	—	$	1,788
Deferred income taxes	614		2,645
Other non-current assets	—		173
Non-current assets of discontinued operations	$	614	$	4,606

Liabilities
Accounts payable	$	4,594	$	13,704
Accrued compensation	1,058		1,498
Accrued product returns	—		243
Lease termination liability	17,248		—
Other current liabilities	6,823		7,375
Current liabilities of discontinued operations	$	29,723	$	22,820

Other long-term liabilities	—		$	1,960
Non-current liabilities of discontinued operations	$	—	$	1,960

KC has operating leases for retail stores, a distribution warehouse and corporate office that contractually expire at various dates through 2026. Future minimum operating lease payments at December 31, 2019 are:



	Operating Leases
2020	$	10,942
2021	5,863
2022	4,027
2023	2,458
2024	1,534
Subsequent to 2024	1,669
Total minimum lease payments ⁽¹⁾	$	26,493


(1)	Minimum lease payments have not been reduced by minimum sublease rentals of $6.2 million due in the future under contractual sublease agreements.

Rental expense from discontinued operations net of sublease rental income and excluding termination costs for all operating leases, is reported in selling, general and administrative expenses of discontinued operations and was $14.3 million, $18.0 million and $19.7 million in 2019, 2018 and 2017, respectively.

KC maintained a separate revolving line of credit facility (the "KC Facility") that was secured by substantially all of the assets of KC. The Company's decision to wind down KC and its retail operations constituted an event of default under the KC Facility. As a result, on October 23, 2019, KC and its lender entered into a Forbearance Agreement (the “Forbearance Agreement”). Under the terms of the Forbearance Agreement, the lender agreed to forebear from exercising its rights and remedies as a result of the events of default pending accelerated payment in full of the obligations under the KC facility on or before December 15, 2019. All obligations under the KC Facility were paid in full in accordance with the Forbearance Agreement and the KC Facility was terminated on December 3, 2019.

Neither Hamilton Beach Brands Holding Company nor HBB has guaranteed any obligations of KC.

Property, Plant and Equipment, Net

12 Months Ended

Dec. 31, 2019

Property, Plant and Equipment, Net [Abstract]

Property, Plant and Equipment, Net

Property, plant and equipment, net includes the following:



	December 31
	2019		2018
Land	$	226	$	226
Furniture and fixtures	13,071		12,583
Building and improvements	10,116		10,084
Machinery and equipment	32,761		30,728
Construction in progress, including internal-use capitalized software	11,685		10,626
Property, plant and equipment, at cost	67,859		64,247
Less allowances for depreciation and amortization	45,535		43,405
	$	22,324	$	20,842

Intangible Assets

12 Months Ended

Dec. 31, 2019

Goodwill and Intangible Assets Disclosure [Abstract]

Intangible Assets

Intangible assets other than goodwill, which are subject to amortization, consist of the following:



	Gross Carrying Amount		Accumulated Amortization			Net Balance
Balance at December 31, 2019
Customer relationships	$	5,760	$	(4,840	)	$	920
Trademarks	3,100		(1,008		)	2,092
Other intangibles	1,240		(1,111		)	129
	$	10,100	$	(6,959	)	$	3,141

Balance at December 31, 2018
Customer relationships	$	5,760	$	(3,880	)	$	1,880
Trademarks	3,100		(808		)	2,292
Other intangibles	1,240		(893		)	347
	$	10,100	$	(5,581	)	$	4,519

Amortization expense for intangible assets included in continuing operations was $1.4 million in 2019, 2018 and 2017.

Expected annual amortization expense of intangible assets for the next five years is $1.2 million in 2020 and $0.2 million in the remaining years. The weighted average amortization period for intangible assets is approximately 8.9 years.

Current and Long-Term Financing

12 Months Ended

Dec. 31, 2019

Debt Disclosure [Abstract]

Current and Long-Term Financing

Financing arrangements exist at the subsidiary level. Hamilton Beach Brands Holding Company has not guaranteed any borrowings of its subsidiaries.

The following table summarizes HBB's available and outstanding borrowings:



	December 31
	2019			2018
Total outstanding borrowings for continuing operations:
Revolving credit agreements	$	58,305		$	45,733
Book overdrafts	192			891
Total outstanding borrowings	$	58,497		$	46,624

Current portion of borrowings outstanding	$	23,497		$	11,624
Long-term portion of borrowings outstanding	35,000			35,000
	$	58,497		$	46,624

Total available borrowings, net of limitations, under revolving credit agreements	$	114,366		$	114,669

Unused revolving credit agreements	$	56,061		$	68,936

Weighted average stated interest rate on total borrowings	4.16		%	4.12		%
Weighted average effective interest rate on total borrowings (including interest rate swap agreements)	3.82		%	3.45		%

Including swap settlements, interest paid on total debt was $3.1 million, $3.1 million, and $1.6 million during 2019, 2018, and 2017, respectively. Interest capitalized was $0.4 million in 2019, $0.3 million in 2018 and $0.2 million 2017.

HBB maintains a $115.0 million senior secured floating-rate revolving credit facility (the “HBB Facility”) that expires in June 2021. The current portion of borrowings outstanding represents expected voluntary repayments to be made in the next twelve months. The obligations under the HBB Facility are secured by substantially all of HBB's assets. The approximate book value of HBB's assets held as collateral under the HBB Facility was $297.2 million as of December 31, 2019.

The maximum availability under the HBB Facility is governed by a borrowing base derived from advance rates against eligible trade receivables, inventory and trademarks of the borrowers, as defined in the HBB Facility. Borrowings bear interest at a floating rate, which can be a base rate, LIBOR or bankers' acceptance rate, as defined in the HBB Facility, plus an applicable margin. The applicable margins, effective December 31, 2019, for base rate loans and LIBOR loans denominated in U.S. dollars were 0.0% and 1.75%, respectively. The applicable margins, effective December 31, 2019, for base rate loans and bankers' acceptance loans denominated in Canadian dollars were 0.0% and 1.75%, respectively. The HBB Facility also requires a fee of 0.25% per annum on the unused commitment. The margins and unused commitment fee under the HBB Facility are subject to quarterly adjustment based on average excess availability.

To reduce the exposure to changes in the market rate of interest, HBB has entered into interest rate swap agreements for a portion of the HBB Facility. Terms of the interest rate swap agreements require HBB to receive a variable interest rate and pay a fixed interest rate. HBB has interest rate swaps with notional values totaling $35.0 million at December 31, 2019 at an average fixed interest rate of 1.5%. HBB also has delayed-start interest rate swaps with notional values totaling $10.0 million as of December 31, 2019, with fixed rates of 1.7%.

The HBB Facility includes restrictive covenants, which, among other things, limit the payment of dividends to Hamilton Beach Holding, subject to achieving availability thresholds. Under Amendment No. 6 to the HBB Facility, dividends to Hamilton Beach Holding are not to exceed $5.0 million during any calendar year to the extent that for the thirty days prior to the dividend payment date, and after giving effect to the dividend payment, HBB maintains excess availability of not less than $15.0 million. Dividends to Hamilton Beach Holding are discretionary to the extent that for the 30 days prior to the dividend payment date, and after giving effect to the dividend payment, HBB maintains excess availability of not less than $25.0 million. The HBB Facility also requires HBB to achieve a minimum fixed charge coverage ratio in certain circumstances, as defined in the HBB Facility. At December 31, 2019, HBB was in compliance with all financial covenants in the HBB Facility.

Fair Value Disclosure	12 Months Ended
Fair Value Disclosure	Dec. 31, 2019
Fair Value Disclosures [Abstract]
Fair Value Disclosure	Fair Value Disclosure Recurring Fair Value Measurements The Company measures its derivatives at fair value using significant observable inputs, which is Level 2 as defined in the fair value hierarchy. The Company uses a present value technique that incorporates the LIBOR swap curve, foreign currency spot rates and foreign currency forward rates to value its derivatives, including its interest rate swap agreements and foreign currency exchange contracts, and also incorporates the effect of its subsidiary and counterparty credit risk into the valuation. Other Fair Value Measurement Disclosures The carrying amounts of cash and cash equivalents, trade receivables and accounts payable approximate fair value due to the short-term maturities of these instruments. The fair values of revolving credit agreements, including book overdrafts, which approximate book value, were determined using current rates offered for similar obligations taking into account subsidiary credit risk, which is Level 2 as defined in the fair value hierarchy. There were no transfers into or out of Levels 1, 2 or 3 during the years ended December 31, 2019 and 2018.

- 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 + Details

Derivative Financial Instruments

12 Months Ended

Dec. 31, 2019

Derivative Instruments and Hedging Activities Disclosure [Abstract]

Derivative Financial Instruments

Foreign Currency Derivatives

HBB held forward foreign currency exchange contracts with total notional amounts of $13.2 million and $13.0 million at December 31, 2019, and 2018, respectively, denominated primarily in Canadian dollars and Mexican pesos. The fair value of these contracts approximated a payable of $0.3 million at December 31, 2019 and a net receivable of $0.1 million at December 31, 2018.

Forward foreign currency exchange contracts that qualify for hedge accounting are used to hedge transactions expected to occur within the next twelve months. The mark-to-market effect of forward foreign currency exchange contracts that are considered effective as hedges has been included in AOCI.

Interest Rate Derivatives

HBB has interest rate swaps that hedge interest payments on its one-month LIBOR borrowings. All swaps have been designated as cash flow hedges.

The following table summarizes the notional amounts, related rates and remaining terms of active and delayed interest rate swap agreements for HBB at December 31 in millions:



	Notional Amount				Average Fixed Rate				Remaining Term at
	2019		2018		2019		2018		December 31, 2019
Interest rate swaps	$	20.0	$	20.0	1.4	%	1.4	%	Extending to January 2020
Interest rate swaps	$	15.0	$	15.0	1.6	%	1.6	%	Extending to January 2024
Delayed start interest rate swaps	$	10.0	$	10.0	1.7	%	1.7	%	Extending to January 2024

The fair value of HBB's interest rate swap agreements was a payable of $0.1 million at December 31, 2019 and a receivable of $1.1 million at December 31, 2018. The mark-to-market effect of interest rate swap agreements that are considered effective as hedges has been included in AOCI. The interest rate swap agreements held by HBB on December 31, 2019 are expected to continue to be effective as hedges.

The following table summarizes the fair value of derivative instruments at December 31 as recorded in the Consolidated Balance Sheets:



	Asset Derivatives					Liability Derivatives
	Balance sheet location	2019		2018		Balance sheet location	2019		2018
Interest rate swap agreements
Current	Prepaid expenses and other current assets	$	—	$	349	Other current liabilities	$	21	$	—
Long-term	Other non-current assets	—		710		Other long-term liabilities	61		—
Foreign currency exchange contracts
Current	Prepaid expenses and other current assets	—		231		Other current liabilities	308		87
Total derivatives		$	—	$	1,290		$	390	$	87

Leasing Arrangements

12 Months Ended

Dec. 31, 2019

Leases [Abstract]

Leasing Arrangements

HBB leases certain office and warehouse facilities as well as machinery and equipment under noncancellable operating leases that expire at various dates through 2034. Many leases include renewal and/or fair value purchase options.

Future minimum operating lease payments at December 31, 2019 are:



	Operating Leases
2020	$	6,114
2021	4,089
2022	1,816
2023	1,574
2024	1,590
Subsequent to 2024	16,527
Total minimum lease payments	$	31,710

Rental expense from continuing operations net of sublease rental income for all operating leases, is reported in selling, general and administrative expenses and was $5.6 million in 2019 and 2018 and $5.3 million in 2017.

Stockholders' Equity and Earnings Per Share

12 Months Ended

Dec. 31, 2019

Equity [Abstract]

Stockholders' Equity and Earnings Per Share

Capital Stock

The authorized capital stock of the Company consists of Class A Common, Class B Common and one series of Preferred stock. Voting, dividend, conversion and liquidation rights of the Preferred stock is established by the Board upon issuance of such preferred stock.

Hamilton Beach Brands Holding Company Class A Common is traded on the New York Stock Exchange under the ticker symbol “HBB.” Because of transfer restrictions on Class B Common, no trading market has developed, or is expected to develop, for the Class B Common.

Subject to the rights of the holders of any series of preferred stock, each share of Class A Common will entitle the holder of the share to one vote on all matters submitted to stockholders, and each share of the Company's Class B Common will entitle the holder of the share to ten votes on all such matters. Subject to the rights of the preferred stockholders, each share of Class A Common and Class B Common will be equal in respect of rights to dividends, except that in the case of dividends payable in stock, only Class A Common will be distributed with respect to Class A Common and only Class B Common will be distributed with respect to Class B Common. As the liquidation and dividend rights are identical, any distribution of earnings would be allocated to Class A and Class B stockholders on a proportionate basis, and accordingly the net income per share for each class of common stock is identical.

The following table sets forth the Company's authorized capital stock information:



	December 31
	2019	2018
	(In thousands)
Preferred stock, par value $0.01 per share
Preferred stock authorized	5,000	5,000

Class A Common stock⁽¹⁾⁽²⁾
Class A Common stock authorized	70,000	70,000
Treasury Stock	365	—

Class B Common stock⁽¹⁾
Class B Common stock authorized	30,000	30,000

(1) Class B Common converted to Class A Common were 345 shares during 2019 and 387 shares 2018.

(2) The Company issued Class A Common shares of 169 during 2019 and 32 during 2018.

Stock Repurchase Program

In May 2018, the Company approved a stock repurchase program for the purchase of up to $25.0 million of the Company's Class A Common Stock outstanding through December 31, 2019. As of December 31, 2019, the Company repurchased 364,893 shares for an aggregate purchase price of $6.0 million. There were no share repurchases during the years ended December 31, 2018 and 2017, respectively.

On November 5, 2019, the Company's Board adopted a new stock repurchase program for the purchase of up to $25.0 million of the Company's Class A Common outstanding starting January 1, 2020 and ending December 31, 2021.

Accumulated Other Comprehensive Income (Loss)

The following table summarizes changes in accumulated other comprehensive income (loss) by component and related tax effects for periods shown:



	Foreign Currency			Deferred Gain (Loss) on Cash Flow Hedging			Pension Plan Adjustment			Total
Balance, January 1, 2017 (As Restated)	$	(8,221	)	$	616		$	(8,494	)	$	(16,099	)
Other comprehensive income (loss)	648			(456		)	2,446			2,638
Reclassification adjustment to net income	—			916			511			1,427
Tax effects	—			(568		)	(1,141		)	(1,709		)
Balance, December 31, 2017 (As Restated)	$	(7,573	)	$	508		$	(6,678	)	$	(13,743	)
Reclassification due to adoption of ASU 2018-02	—			118			(1,286		)	(1,168		)
Other comprehensive income (loss)	(1,162		)	174			(2,583		)	(3,571		)
Reclassification adjustment to net income	—			213			729			942
Tax effects	83			(134		)	490			439
Balance, December 31, 2018 (As Restated)	$	(8,652	)	$	879		$	(9,328	)	$	(17,101	)
Other comprehensive income (loss)	481			(2,199		)	1,882			164
Reclassification adjustment to net loss	—			490			727			1,217
Tax effects	(50		)	489			(851		)	(412		)
Balance, December 31, 2019 (As Restated)	$	(8,221	)	$	(341	)	$	(7,570	)	$	(16,132	)

Earnings per share

The weighted average number of shares of Class A Common and Class B Common outstanding used to calculate basic and diluted earnings (loss) per share were as follows:



	As Restated
	2019			2018			2017
Basic weighted average shares outstanding	13,690			13,699			13,673
Dilutive effect of share-based compensation awards	36			32			12
Diluted weighted average shares outstanding	13,726			13,731			13,685

Basic and diluted earnings (loss) per share:
Continuing operations	$	1.10		$	1.68		$	1.32
Discontinued operations	(2.09		)	(0.39		)	(0.16		)
Basic and diluted earnings (loss) per share	$	(0.99	)	$	1.29		$	1.16

Revenue

12 Months Ended

Dec. 31, 2019

Revenue from Contract with Customer [Abstract]

Revenue

A description of the performance obligations for HBB is as follows:

•

Product revenue - Product revenue consist of sales of small electric household and specialty housewares appliances to traditional brick and mortar and ecommerce retailers, distributors and directly to the end consumer as well as sales of commercial products for restaurants, bars and hotels. Transactions with these customers generally originate upon the receipt of a purchase order from the customer, which in some cases are governed by master sales agreements, specifying product(s) that the customer desires. Contracts for product revenue have an original duration of one year or less, and payment terms are generally standard and based on customer creditworthiness. Revenue from product sales is recognized at the point in time when control transfers to the customer, which is either when product is shipped from the Company's facility, or delivered to customers, depending on the shipping terms. The amount of consideration received and revenue recognized varies primarily with changes in returns and price concessions.

•

License revenues - From time to time, HBB enters into exclusive and non-exclusive licensing agreements which grant the right to use certain of HBB’s intellectual property (IP) in connection with designing, manufacturing, distributing, advertising, promoting and selling the licensees’ products during the term of the agreement. The IP that is licensed generally consists of trademarks, tradenames, trade dress, and/or logos (the “Licensed IP”). In exchange for granting the right to use the Licensed IP, HBB receives a royalty payment, which is a function of (1) the total net sales of products that use the Licensed IP and (2) the royalty percentage that is stated in the licensing agreement. HBB recognizes revenue at the later of when the subsequent sales occur or satisfying the performance obligation (over time).

HBB’s warranty program to the consumer consists generally of an assurance-type limited warranty lasting for varying periods of up to ten years for electric appliances, with the majority of products having a warranty of one to three years. HBB may repair or replace, at its option, those products returned under warranty. Accordingly, the Company determined that no separate performance obligation exists.

HBB products are not sold with a general right of return. However, based on historical experience, a portion of products sold are estimated to be returned due to reasons such as product failure and excess inventory stocked by the customer, which, subject to certain terms and conditions, HBB will agree to accept. Product returns, customer programs and incentive offerings, including special pricing agreements, price competition, promotions, and other volume-based incentives are accounted for as variable consideration.

The following table presents the HBB's revenue on a disaggregated basis for the year ending:



	As Restated
	Year Ended
	December 31
	2019		2018
Type of good or service:
Products	$	607,307	$	626,423
Licensing	4,479		3,659
Total revenues	$	611,786	$	630,082

Wal-Mart Inc. and its global subsidiaries accounted for approximately 33%, 33% and 32% of the HBB’s revenue in 2019, 2018, and 2017, respectively. Amazon.com, Inc. and its subsidiaries accounted for approximately 14%, 10%, and 12% of the HBB's revenue in 2019, 2018, and 2017 respectively. HBB’s five largest customers accounted for approximately 58%, 53%, and 54% of the HBB’s revenue for the years ended December 31, 2019, 2018, and 2017, respectively.

Contingencies	12 Months Ended
Contingencies	Dec. 31, 2019
Commitments and Contingencies Disclosure [Abstract]
Contingencies	Contingencies Various legal and regulatory proceedings and claims have been or may be asserted against the Company relating to the conduct of its businesses, including product liability, patent infringement, asbestos related claims, environmental and other claims. These proceedings and claims are incidental to the ordinary course of business of the Company. Management believes that it has meritorious defenses and will vigorously defend the Company in these actions. Any costs that management estimates will be paid as a result of these claims are accrued when the liability is considered probable and the amount can be reasonably estimated. If a range of amounts can be reasonably estimated and no amount within the range is a better estimate than any other amount, then the minimum of the range is accrued. The Company does not accrue liabilities when the likelihood that the liability has been incurred is probable but the amount cannot be reasonably estimated or when the liability is believed to be only reasonably possible or remote. For contingencies where an unfavorable outcome is probable or reasonably possible and which are material, the Company discloses the nature of the contingency and, in some circumstances, an estimate of the possible loss. These matters are subject to inherent uncertainties and unfavorable rulings could occur. If an unfavorable ruling were to occur, there exists the possibility of an adverse impact on the Company’s financial position, results of operations and cash flows of the period in which the ruling occurs, or in future periods. HBB is a defendant in a legal proceeding in which the plaintiff alleges that certain HBB products infringe the plaintiff’s patents. On May 3, 2019, the jury returned its verdict finding that the Company had infringed certain patents of the plaintiff and, as a result, awarded the plaintiff damages in the amount of $3.2 million. Accordingly, the Company recorded $3.2 million expense in selling, general and administrative expenses during the second quarter of 2019 for the contingent loss included within other current liabilities on the Consolidated Balance Sheet as of December 31, 2019. On September 23, 2019 the Company filed post-trial motions challenging the jury verdict of infringement and the award of damages and the plaintiffs filed motions seeking interest, post-trial accounting, injunctive relief, and attorneys’ fees. A hearing date on the post-trial motions has not been set. The Company maintains that its products do not infringe on the plaintiff’s patents and will vigorously defend against the plaintiff's post-trial motions. KC is a defendant in a legal proceeding in which the plaintiff alleges that KC is in breach of forty-nine store leases for failing to continue to operate the stores during the entire term of the leases and for the use of certain store sale signs. In November 2019, KC agreed to the entry of an order preventing the use of certain store sale signs in the specified stores. All KC stores ceased operations as of December 31, 2019. An estimate of the fair value of the future minimum lease liability obligation related to the subject store leases has been included in the results of discontinued operations. Environmental matters HBB is investigating or remediating historical environmental contamination at some current and former sites operated by HBB or by businesses it acquired. Based on the current stage of the investigation or remediation at each known site, HBB estimates the total investigation and remediation costs and the period of assessment and remediation activity required for each site. The estimate of future investigation and remediation costs is primarily based on variables associated with site clean-up, including, but not limited to, physical characteristics of the site, the nature and extent of the contamination and applicable regulatory programs and remediation standards. No assessment can fully characterize all subsurface conditions at a site. There is no assurance that additional assessment and remediation efforts will not result in adjustments to estimated remediation costs or the time frame for remediation at these sites. HBB's estimates of investigation and remediation costs may change if it discovers contamination at additional sites or additional contamination at known sites, if the effectiveness of its current remediation efforts change, if applicable federal or state regulations change or if HBB's estimate of the time required to remediate the sites changes. HBB's revised estimates may differ materially from original estimates. At December 31, 2019 and December 31, 2018, HBB had accrued undiscounted obligations of $4.4 million and $8.2 million respectively, for environmental investigation and remediation activities. The reduction in the amount accrued at December 31, 2019 compared to December 31, 2018 is the result of a reduction to the accrual recorded in the second quarter of 2019 due to a change in the expected type and extent of investigation and remediation activities associated with one of the sites based upon additional testing and assessment performed with respect to that site in the second quarter of 2019. HBB estimates that it is reasonably possible that it may incur additional expenses in the range of zero to $4.0 million related to the environmental investigation and remediation at these sites. Additionally, the Company recorded a $1.5 million receivable as of December 31, 2019 related to a probable recovery for environmental investigation and remediation costs associated with one of the sites from a responsible party in exchange for release from all future obligations by that party.

Income Taxes

12 Months Ended

Dec. 31, 2019

Income Tax Disclosure [Abstract]

Income Taxes

The components of income before income taxes and the income tax provision for the years ended December 31 are as follows:



	As Restated
	2019			2018			2017
Income (loss) before income taxes
Domestic	$	24,835		$	30,835		$	34,136
Foreign	(658		)	(350		)	2,940
	$	24,177		$	30,485		$	37,076
Income tax provision (benefit)
Current income tax provision (benefit):
Federal	$	2,966		$	(323	)	$	12,647
State	1,106			356			1,396
Foreign	3,525			1,919			1,449
Total current	7,597			1,952			15,492
Deferred income tax provision (benefit):
Federal	856			5,592			3,417
State	1,676			447			(96		)
Foreign	(1,045		)	(565		)	154
Total deferred	1,487			5,474			3,475
	$	9,084		$	7,426		$	18,967

The Company made federal income tax payments of $1.9 million, $8.3 million, and $9.9 million during 2019, 2018, and 2017, respectively, to the IRS and to NACCO as a member of the consolidated income tax return for periods prior to spin off. The Company made foreign and state income tax payments of $3.6 million, $2.6 million, and $1.9 million during 2019, 2018, and 2017, respectively. During the same periods, income tax refunds totaled $0.1 million in 2019 and $0.1 million in 2018. There were no tax refunds in 2017.

A reconciliation of the federal statutory and effective income tax rate for the years ended December 31 is as follows:



	As Restated
	2019					2018					2017
	$			%		$			%		$			%
Income before income taxes	$	24,177				$	30,485				$	37,076
Statutory taxes at 21.0% (35.0% in 2017)	$	5,077		21.0	%	$	6,402		21.0	%	$	12,976		35.0	%
State and local income taxes	1,031			4.3	%	729			2.4	%	824			2.2	%
Valuation allowances	2,190			9.1	%	42			0.1	%	344			0.9	%
Other non-deductible expenses	253			1.0	%	429			1.4	%	—			—	%
Credits	(1,195		)	(4.9	)%	(348		)	(1.1	)%	(458		)	(1.2	)%
Provisional effect of the Tax Cuts and Jobs Act (the "Tax Act")	—			—	%	—			—	%	4,654			12.6	%
Non-deductible spin-related costs	—			—	%	—			—	%	540			1.5	%
Unrecognized tax benefits	2,719			11.2	%	1,427			4.7	%	(12		)	—	%
Other, net	(991		)	(4.1	)%	(1,255		)	(4.1	)%	99			0.3	%
Income tax provision	$	9,084		37.6	%	$	7,426		24.4	%	$	18,967		51.2	%

The valuation allowances in 2019 includes $2.0 million of deferred tax expense related to a change in judgment regarding the valuation allowances recorded against certain deferred tax assets of KC.

A detailed summary of the total deferred tax assets and liabilities in the Company's Consolidated Balance Sheets resulting from differences in the book and tax basis of assets and liabilities follows:



	As Restated
	December 31
	2019			2018
Deferred tax assets
Tax carryforwards	$	2,867		$	1,456
Inventory	316			—
Accrued expenses and reserves	5,896			5,505
Other employee benefits	1,500			2,349
Other	1,412			996
Total deferred tax assets	11,991			10,306
Less: Valuation allowances	(1,069		)	(1,162		)
	10,922			9,144
Deferred tax liabilities
Inventory	—			37
Accrued pension benefits	2,623			1,854
Depreciation and amortization	2,051			1,459
Total deferred tax liabilities	4,674			3,350
Net deferred tax asset	$	6,248		$	5,794

As of December 31, 2019 and 2018, respectively HBB maintained valuation allowances with respect to certain deferred tax assets relating primarily to operating losses in certain non-U.S. jurisdictions that HBB believes are not likely to be realized.

The following table summarizes the tax carryforwards and associated carryforward periods and related valuation allowances where the Company has determined that realization is uncertain:



	As Restated
	December 31, 2019
	Net deferred tax asset		Valuation allowance		Carryforwards expire during:
Non-U.S. net operating loss	$	2,867	$	987	2020 - Indefinite
Total	$	2,867	$	987



	As Restated
	December 31, 2018
	Net deferred tax asset		Valuation allowance		Carryforwards expire during:
Non-U.S. net operating loss	$	1,456	$	917	2020 - Indefinite
Total	$	1,456	$	917

The Company has valuation allowances for certain foreign deferred tax assets. Based upon the review of historical earnings and the relevant expiration of carryforwards, the Company believes the valuation allowances are appropriate and does not expect to release valuation allowances within the next twelve months that would have a significant effect on the Company’s financial position or results of operations.

As of December 31, 2019, the cumulative unremitted earnings of the Company's foreign subsidiaries are approximately $13.2 million. The Company has recorded the tax impact for the unremitted earnings as allowed under the Tax Act, a portion of which is classified in other long-term liabilities as the Company has elected to make payments over eight years. The Company continues to conclude all material entities’ foreign earnings will be indefinitely reinvested in its foreign operations and will remain offshore in order to meet the capital and business needs outside of the U.S. As a result, the Company does not provide a deferred tax liability with respect to the cumulative unremitted earnings. It is not practicable to determine the deferred tax liability associated with these undistributed earnings due to the availability of foreign tax credits and the complexity of the rules governing the utilization of such credits under the Tax Act. The Company made an accounting policy election to account for the global intangible low-tax income as a current period expense when incurred. The Company recognizes any tax impacts of global intangible low-taxed income (GILTI) as period costs similar to other special deductions, and not as deferred taxes for basis differences.

The following is a reconciliation of the Company's total gross unrecognized tax benefits, defined as the aggregate tax effect of differences between tax return positions and the benefits recognized in the financial statements for the years ended December 31, 2019, 2018, and 2017. Approximately $3.0 million, $1.4 million, and $0.6 million of these gross amounts as of December 31, 2019, 2018, and 2017, respectively, relate to permanent items that, if recognized, would impact the effective income tax rate. This amount differs from the gross unrecognized tax benefits presented in the table below due to the decrease in U.S. federal income taxes which would occur upon the recognition of the state tax benefits included herein.



	As Restated
	2019		2018			2017
Balance at January 1	$	1,576	$	881		$	671
Additions based on tax positions related to prior years	97		91			—
Additions based on tax positions related to the current year	2,593		1,110			210
Reductions due to settlements with taxing authorities	—		(506		)	—
Balance at December 31	$	4,266	$	1,576		$	881

The Company records interest and penalties on uncertain tax positions as a component of the income tax provision. The Company recorded immaterial amounts of interest and penalties as of December 31, 2019 and 2018, respectively. The Company expects the amount of unrecognized tax benefits will change within the next 12 months; however, the change in unrecognized tax benefits, which is reasonably possible within the next 12 months, is not expected to have a significant effect on the Company's financial position, results of operations or cash flows.

In general, the Company operates in taxing jurisdictions that provide a statute of limitations period ranging from three to five years for the taxing authorities to review the applicable tax filings. The examination of NACCO's 2013-2016 U.S. federal tax returns is ongoing. In addition, the Company does not have any material taxing jurisdictions in which the statute of limitations has been extended beyond the applicable time frame allowed by law.

Retirement Benefit Plans

12 Months Ended

Dec. 31, 2019

Retirement Benefits [Abstract]

Retirement Benefit Plans

Defined Benefit Plans

The Company maintains two defined benefit pension plans that provide benefits based on years of service and average compensation during certain periods.

The assumptions used in accounting for the defined benefit plans were as follows for the years ended December 31:



	2019		2018		2017
U.S. Plan
Discount rate for pension benefit obligation	2.88	%	4.00	%	3.30	%
Discount rate for net periodic benefit income	4.00	%	3.30	%	3.60	%
Expected long-term rate of return on assets for net periodic pension income	7.50	%	7.50	%	7.50	%
Non-U.S. Plan
Discount rate for pension benefit obligation	2.96	%	3.50	%	3.25	%
Discount rate for net periodic benefit (income) loss	3.50	%	3.50	%	3.75	%
Expected long-term rate of return on assets for net periodic pension (income) loss	5.50	%	5.50	%	5.50	%

Set forth below is a detail of the net periodic pension income for the defined benefit plans for the years ended December 31:



	2019			2018			2017
U.S. Plan
Interest cost	$	727		$	681		$	811
Expected return on plan assets	(1,987		)	(2,047		)	(2,074		)
Amortization of actuarial loss	561			623			501
Net periodic pension income	$	(699	)	$	(743	)	$	(762	)

Non-U.S. Plan
Interest cost	$	144		$	142		$	153
Expected return on plan assets	(263		)	(286		)	(264		)
Amortization of actuarial loss	72			200			10
Net periodic pension (income) loss	$	(47	)	$	56		$	(101	)

Set forth below is the detail of other changes in plan assets and benefit obligations recognized in other comprehensive loss (income) for the years ended December 31:



	2019			2018			2017
U.S. Plan
Current year actuarial loss (gain)	$	(1,727	)	$	2,347		$	(2,506	)
Amortization of actuarial loss	(561		)	(623		)	(501		)
Total recognized in other comprehensive loss (income)	$	(2,288	)	$	1,724		$	(3,007	)
Non-U.S. Plan
Current year actuarial loss	$	(155	)	$	236		$	60
Amortization of actuarial loss	(72		)	(200		)	(10		)
Total recognized in other comprehensive loss	$	(227	)	$	36		$	50

The following table sets forth the changes in the benefit obligation and the plan assets during the year and the funded status of the defined benefit plans at December 31:



	2019						2018
	U.S. Plan			Non-U.S. Plan			U.S. Plan			Non-U.S. Plan
Change in benefit obligation
Projected benefit obligation at beginning of year	$	19,131		$	4,084		$	21,716		$	4,604
Interest cost	727			144			681			142
Actuarial (gain) loss	1,266			311			(1,278		)	(148		)
Benefits paid	(1,750		)	(182		)	(1,988		)	(151		)
Foreign currency exchange rate changes	—			213			—			(363		)
Projected benefit obligation at end of year	$	19,374		$	4,570		$	19,131		$	4,084
Accumulated benefit obligation at end of year	$	19,374		$	4,570		$	19,131		$	4,084
Change in plan assets
Fair value of plan assets at beginning of year	$	25,671		$	4,744		$	29,237		$	5,456
Actual return on plan assets	4,979			726			(1,578		)	(111		)
Benefits paid	(1,750		)	(182		)	(1,988		)	(151		)
Foreign currency exchange rate changes	—			62			—			(450		)
Fair value of plan assets at end of year	$	28,900		$	5,350		$	25,671		$	4,744
Funded status at end of year	$	9,526		$	780		$	6,540		$	660
Amounts recognized in the balance sheets consist of:
Non-current assets	$	9,526		$	780		$	6,540		$	660
Components of accumulated other comprehensive loss consist of:
Actuarial loss	$	(9,140	)	$	(1,058	)	$	(11,427	)	$	(1,225	)
Deferred taxes and other	2,280			348			2,933			485
	$	(6,860	)	$	(710	)	$	(8,494	)	$	(740	)

The actuarial loss included in accumulated other comprehensive loss expected to be recognized in net periodic pension income in 2020 is $0.7 million.

The Company recognizes as a component of benefit cost (income), as of the measurement date, any unrecognized actuarial net gains or losses that exceed 10% of the larger of the projected benefit obligations or the plan assets, defined as the "corridor." Amounts outside the corridor are amortized over the average expected remaining lifetime of inactive participants for the pension plans. The gain (loss) amounts recognized in AOCI are not expected to be fully recognized until the plan is terminated or as settlements occur, which would trigger accelerated recognition.

The Company's policy is to make contributions to fund its pension plans within the range allowed by applicable regulations. The Company does not expect to contribute to its U.S. and non-U.S. pension plans in 2020.

Pension benefit payments are made from assets of the pension plans.

Future pension benefit payments expected to be paid from assets of the pension plans are:



	U.S. Plan		Non-U.S. Plan
2020	$	2,200	$	184
2021	1,870		215
2022	1,880		246
2023	1,698		243
2024	1,591		249
2025 - 2029	6,148		1,322
	$	15,387	$	2,459

The expected long-term rate of return on defined benefit plan assets reflects management's expectations of long-term rates of return on funds invested to provide for benefits included in the projected benefit obligations. In establishing the expected long-term rate of return assumption for plan assets, the Company considers the historical rates of return over a period of time that is consistent with the long-term nature of the underlying obligations of these plans as well as a forward-looking rate of return. The historical and forward-looking rates of return for each of the asset classes used to determine the Company's estimated rate of return assumption were based upon the rates of return earned or expected to be earned by investments in the equivalent benchmark market indices for each of the asset classes.

Expected returns for U.S. pension plans are based on a calculated market-related value for U.S. pension plan assets. Under this methodology, asset gains and losses resulting from actual returns that differ from the Company's expected returns are recognized in the market-related value of assets ratably over three years. Expected returns for non-U.S. pension plans are based on fair market value for non-U.S. pension plan assets.

The pension plans maintain investment policies that, among other things, establish a portfolio asset allocation methodology with percentage allocation bands for individual asset classes. The investment policies provide that investments are reallocated between asset classes as balances exceed or fall below the appropriate allocation bands.

The following is the actual allocation percentage and target allocation percentage for the U.S. pension plan assets at December 31:



	2019 Actual Allocation		2018 Actual Allocation		Target Allocation Range
U.S. equity securities	45.9	%	43.8	%	36.0% - 54.0%
Non-U.S. equity securities	20.4	%	19.3	%	16.0% - 24.0%
Fixed income securities	33.2	%	36.4	%	30.0% - 40.0%
Money market	0.5	%	0.5	%	0.0% - 10.0%

The following is the actual allocation percentage and target allocation percentage for the Non-U.S. pension plan assets at December 31:



	2019 Actual Allocation		2018 Actual Allocation		Target Allocation Range
Canadian equity securities	30.2	%	29.5	%	25.0% - 35.0%
Non-Canadian equity securities	32.3	%	29.9	%	25.0% - 35.0%
Fixed income securities	37.5	%	40.6	%	30.0% - 50.0%
Cash and cash equivalents	—	%	—	%	0.0% - 5.0%

The fair value of each major category of the Company's U.S. pension plan assets are valued using quoted market prices in active markets for identical assets, or Level 1 in the fair value hierarchy. The fair value of each major category of the Company's Non-U.S. pension plan assets are valued using observable inputs, either directly or indirectly, other than quoted market prices in active markets for identical assets. Following are the values as of December 31:



	U.S. Plan				Non-U.S. Plan
	2019		2018		2019		2018
U.S. equity securities	$	13,255	$	11,251	$	929	$	735
Non-U.S. equity securities	5,904		4,930		2,412		2,081
Fixed income securities	9,596		9,350		2,009		1,928
Money market	145		140		—		—
Total	$	28,900	$	25,671	$	5,350	$	4,744

Defined Contribution Plans

HBB maintains a defined contribution (401(k)) plan for substantially all U.S. employees and similar plans for employees outside of the U.S. The Company provides employer matching (or safe harbor) contributions based on plan provisions. The defined contribution retirement plans also provide for an additional minimum employer contribution. Certain plans also permit additional contributions whereby the applicable company’s contribution to participants is determined annually based on a formula that includes the effect of actual operating results compared with targeted operating results and the age and/or compensation of the participants. Total costs, including Company contributions, for these plans were $5.0 million in 2019 and $5.3 million in 2018 and 2017.

Data by Geographic Region

12 Months Ended

Dec. 31, 2019

Segment Reporting [Abstract]

Data by Geographic Region

Revenue and property, plant and equipment related to continuing operations outside the U.S., based on customer and asset location, are as follows:



	U.S.		Other		Consolidated
2019
Revenue from unaffiliated customers (As Restated)	$	463,608	$	148,178	$	611,786
Property, plant and equipment, net	$	16,828	$	5,496	$	22,324
2018
Revenue from unaffiliated customers (As Restated)	$	488,520	$	141,562	$	630,082
Property, plant and equipment, net	$	15,344	$	5,498	$	20,842
2017
Revenue from unaffiliated customers (As Restated)	$	478,770	$	133,286	$	612,056
Property, plant and equipment, net	$	10,974	$	5,005	$	15,979

No single country outside of the U.S. comprised 10% or more of HBB's revenue from unaffiliated customers.

Quarterly Results of Operations (Unaudited)

12 Months Ended

Dec. 31, 2019

Quarterly Financial Information Disclosure [Abstract]

Quarterly Results of Operations (Unaudited)

In the fourth quarter of 2019, KC met the requirements to be reported as a discontinued operation. The following consolidated financial tables reflect KC as a discontinued operation for all periods presented and are labeled "Recast". See Note 3, Discontinued Operations for more information.

A summary of the unaudited results of operations for the year ended December 31 is as follows:



	2019
	As Restated and Recast
	First Quarter			Second Quarter			Third Quarter			Fourth Quarter
Revenue	$	126,642		$	131,065		$	149,508		$	204,570
Gross profit	$	26,702		$	28,507		$	30,946		$	42,397
Operating profit	$	111		$	3,185		$	4,439		$	19,060

Income (loss) from continuing operations, net of tax	$	(662	)	$	1,898		$	553		$	13,304
Loss from discontinued operations, net of tax	(2,723		)	(2,516		)	(2,753		)	(20,608		)
Net income (loss)	$	(3,385	)	$	(618	)	$	(2,200	)	$	(7,304	)

Basic and diluted earnings (loss) per share:
Continuing operations	$	(0.05	)	$	0.14		$	0.04		$	0.98
Discontinued operations	(0.20		)	(0.18		)	(0.20		)	(1.52		)
Basic and diluted earnings (loss) per share	$	(0.25	)	$	(0.04	)	$	(0.16	)	$	(0.54	)



	2018
	As Restated and Recast
	First Quarter			Second Quarter			Third Quarter			Fourth Quarter
Revenue	$	125,032		$	135,583		$	171,301		$	198,166
Gross profit	$	27,928		$	30,727		$	38,404		$	41,993
Operating profit	$	1,794		$	3,944		$	11,763		$	16,050

Income from continuing operations, net of tax	$	894		$	1,645		$	9,030		$	11,490
(Loss) income from discontinued operations, net of tax	(3,077		)	(2,766		)	(1,889		)	2,371
Net income (loss)	$	(2,183	)	$	(1,121	)	$	7,141		$	13,861

Basic and diluted earnings (loss) per share:
Continuing operations	$	0.07		$	0.12		$	0.66		$	0.84
Discontinued operations	(0.22		)	(0.20		)	(0.14		)	0.17
Basic and diluted earnings (loss) per share	$	(0.15	)	$	(0.08	)	$	0.52		$	1.01

Quarterly Discussion and Analysis

Revenue

Revenue for the first quarter of 2019 increased $1.6 million, or 1.3% compared to the first quarter of 2018 due to sales of new and higher priced products in the U.S. consumer market partially offset by lower sales volume in the international consumer market and unfavorable foreign currency movements.

Revenue for the second quarter of 2019 decreased $4.5 million, or 3.3% compared to the second quarter of 2018 primarily due to lower sales volume in the U.S. consumer and global commercial markets, partially offset by increased sales in the international consumer market.

Revenue for the third quarter of 2019 decreased $21.8 million, or 12.7% compared to the third quarter of 2018 primarily due to lower sales volume in the U.S. and international consumer markets. The lower sales volume in the U.S. was primarily due to a significant change in retailer order patterns and lower direct import sales driven by the adverse impact of tariffs. Also contributing to the third-quarter revenue shortfall was a loss of placements in the dollar store channel resulting from HBB's decision to not maintain this low margin business, ongoing foot traffic challenges at some retailers and other pressure points facing individual retail companies. HBB's international consumer markets reported lower sales volume due in large part to a one-time special purchase in 2018 by a customer in Latin America and to a lesser degree to reduced demand in several markets.

Gross profit

Gross profit for the first quarter of 2019 decreased $1.2 million, or 4.4% compared to the first quarter of 2018. As a percentage of revenue, gross profit declined from 22.3% to 21.1%. Gross profit margin declined primarily due to higher product costs arising from increased inbound freight expenses and unfavorable foreign currency movements.

Gross profit for the second quarter of 2019 decreased $2.2 million, or 7.2% compared to the second quarter of 2018 primarily due to lower sales volume. As a percentage of revenue, gross profit declined from 22.7% to 21.8% due to increased inbound freight expenses and unfavorable foreign currency movements.

Gross profit for the third quarter of 2019 decreased $7.5 million, or 19.4% compared to the third quarter of 2018 primarily due to lower sales volume. As a percentage of revenue, gross profit declined from 22.4% to 20.7% primarily due to to higher inbound freight, transportation and warehousing expenses, and the adverse impact of tariffs.

Selling, general and administrative expenses

Selling, general and administrative expenses for the first quarter of 2019 increased $0.4 million, or 1.8% compared to first quarter of 2018 due to increased legal and professional service fees.

Selling, general and administrative expenses for the second quarter decreased $1.5 million, or 5.5% compared to second quarter of 2018 primarily due to a $3.7 million decline in the environmental reserve at one site and lower employee-related costs, partially offset by a one-time charge of $3.2 million for a contingent loss related to patent litigation.

Selling, general and administrative expenses for the third quarter of 2019 decreased $0.1 million, or 0.5% compared to the third quarter of 2018, including a decline of $1.2 million primarily due to lower legal and professional services fees and a decrease in employee-related costs due to reduced incentive compensation expense.

Certain former employees of one of the Company's Mexico subsidiaries engaged in unauthorized transactions with the Company’s Mexican subsidiaries and in doing so expenditures were deferred on the balance sheet of the Mexican subsidiaries beyond the period for which the costs pertained. Included in selling, general and administrative expenses are non-cash charges to write-off unrealizable assets created as a result of these unauthorized transactions as follows:


•	Expenses of $1.8 million and $2.0 million for the three months ended March 31, 2019 and 2018, respectively;


•	Expenses of $0.6 million and $1.0 million for the three months ended June 30, 2019 and 2018, respectively; and


•	Expenses of $2.7 million and $1.5 million for the three months ended September 30, 2019 and 2018, respectively.

Interest expense, net

During the first quarter of 2019, interest expense, net increased $0.2 million from the first quarter of 2018 primarily due to an increase in average borrowings outstanding under HBB's revolving credit facility and higher average interest rates.

In the second quarter of 2019, interest expense, net remained consistent with the prior year. A decrease in average borrowings outstanding under HBB's revolving credit facility was offset by higher average interest rates.

In the third quarter of 2019 interest expense, net decreased $0.1 million from the third quarter of 2018 primarily due to decreased average borrowings outstanding under HBB's revolving credit facility.

Other expense, net

In the first quarter of 2019, other income, net decreased $0.3 million compared with other income in 2018 primarily due to unfavorable foreign currency movements as the Mexican peso weakened against the U.S. dollar during the period.

Other income for the second quarter of 2019 includes currency gains of $0.1 million compared with other expense in 2018 related to currency losses of $0.7 million.

Other expense for the third quarter of 2019 includes currency losses of $0.8 million compared with other income in 2018 related to currency gains of $0.2 million.

Income tax expense

The Company recognized $0.3 income tax expense in the first quarter of 2019 on a loss before income taxes of $0.4 million. The expense in 2019 is primarily attributable to non-cash charges to write-off unrealizable assets for which the corresponding tax benefit has been substantially offset by an increase in unrecognized tax benefits. The first quarter of 2018 included an insignificant one-time tax benefit recorded in the first three months of 2019 related to the non-U.S. pension plan. The Company recognized an income tax expense of $0.6 million in the second quarter of 2019 on income from continuing operations before income taxes of $2.5 million, an effective tax rate of 43.1% for the six months ended June 30, 2019. The effective tax rate increased from 40.5% in the first six months of 2018 primarily due to increased tax credits reflected in the forecasted 2019 effective tax rate. During the third quarter of 2019, the Company recognized income tax expense of $2.4 million on income from continuing operations before income taxes of $3.0 million.

Restatement of Previously Issued Unaudited Condensed Consolidated Financial Statements

In lieu of filing amended quarterly reports on Form 10-Q, the following tables represent our restated unaudited condensed consolidated financial statements for each of the quarters during the years ended December 31, 2019 and 2018. See Note 2, Restatement of Previously Issued Consolidated Financial Statements, for additional information.

Following the restated consolidated financial statement tables, we have presented a reconciliation from our prior periods, as previously reported, to the restated values. The values as previously reported were derived from our Quarterly Reports on Form 10-Q for the interim periods of 2019 and from the Annual Report on Form 10-K for the fiscal year ended December 31, 2019 filed on February 26, 2020. In the fourth quarter of 2019, KC met the requirements to be reported as a discontinued operation. The following consolidated financial tables reflect KC as a discontinued operation for all periods presented and are labeled "Recast".

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS



	As Restated and Recast
	December 31, 2019			September 30, 2019						June 30, 2019						March 31, 2019
	Three Months Ended			Three Months Ended			Nine Months Ended			Three Months Ended			Six Months Ended			Three Months Ended
	(In thousands, except per share data)
Revenue	$	204,570		$	149,508		$	407,216		$	131,065		$	257,707		$	126,642
Cost of sales	162,173			118,562			321,060			102,558			202,498			99,940
Gross profit	42,397			30,946			86,155			28,507			55,209			26,702
Selling, general and administrative expenses	22,996			26,165			77,385			24,976			51,222			26,246
Amortization of intangible assets	341			345			1,036			346			691			345
Operating profit (loss)	19,060			4,439			7,734			3,185			3,296			111
Interest expense, net	767			756			2,208			789			1,452			663
Other expense (income), net	(710		)	681			352			(132		)	(329		)	(197		)
Income (loss) from continuing operations before income taxes	19,003			3,002			5,174			2,528			2,173			(355		)
Income tax expense (benefit)	5,699			2,449			3,385			630			937			307
Net income (loss) from continuing operations	13,304			553			1,789			1,898			1,236			(662		)
Loss from discontinued operations, net of tax	(20,608		)	(2,753		)	(7,992		)	(2,516		)	(5,239		)	(2,723		)
Net loss	$	(7,304	)	$	(2,200	)	$	(6,203	)	$	(618	)	$	(4,003	)	$	(3,385	)

Basic and diluted earnings (loss) per share:
Continuing operations	$	0.98		$	0.04		$	0.13		$	0.14		$	0.09		$	(0.05	)
Discontinued operations	(1.52		)	(0.20		)	(0.58		)	(0.18		)	(0.38		)	(0.20		)
Basic and diluted earnings (loss) per share	$	(0.54	)	$	(0.16	)	$	(0.45	)	$	(0.04	)	$	(0.29	)	$	(0.25	)

Basic weighted average shares outstanding	13,518			13,579			13,726			13,813			13,800			13,786
Diluted weighted average shares outstanding	13,625			13,595			13,731			13,826			13,813			13,786

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS



	As Restated and Recast
	December 31, 2018		September 30, 2018						June 30, 2018						March 31, 2018
	Three Months Ended		Three Months Ended			Nine Months Ended			Three Months Ended			Six Months Ended			Three Months Ended
	(In thousands, except per share data)
Revenue	$	198,166	$	171,301		$	431,916		$	135,583		$	260,615		$	125,032
Cost of sales	156,173		132,897			334,857			104,856			201,960			97,104
Gross profit	41,993		38,404			97,059			30,727			58,655			27,928
Selling, general and administrative expenses	25,599		26,296			78,522			26,437			52,225			25,789
Amortization of intangible assets	345		345			1,036			346			691			345
Operating profit	16,050		11,763			17,501			3,944			5,738			1,794
Interest expense, net	711		886			2,205			809			1,319			510
Other expense (income), net	429		(433		)	(280		)	679			153			(526		)
Income from continuing operations before income taxes	14,910		11,310			15,576			2,456			4,266			1,810
Income tax expense	3,420		2,280			4,007			811			1,727			916
Net income from continuing operations	11,490		9,030			11,569			1,645			2,539			894
Income (loss) from discontinued operations, net of tax	2,371		(1,889		)	(7,732		)	(2,766		)	(5,843		)	(3,077		)
Net income (loss)	$	13,861	$	7,141		$	3,837		$	(1,121	)	$	(3,304	)	$	(2,183	)

Basic and diluted earnings (loss) per share:
Continuing operations	$	0.84	$	0.66		$	0.84		$	0.12		$	0.19		$	0.07
Discontinued operations	0.17		(0.14		)	(0.56		)	(0.20		)	(0.43		)	(0.22		)
Basic and diluted earnings (loss) per share	$	1.01	$	0.52		$	0.28		$	(0.08	)	$	(0.24	)	$	(0.15	)

Basic weighted average shares outstanding	13,714		13,704			13,694			13,695			13,689			13,683
Diluted weighted average shares outstanding	13,844		13,713			13,697			13,704			13,693			13,692

CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (LOSS)



	As Restated
	December 31, 2019			September 30, 2019						June 30, 2019						March 31, 2019
	Three Months Ended			Three Months Ended			Nine Months Ended			Three Months Ended			Six Months Ended			Three Months Ended
	(In thousands)
Net income (loss)	$	(7,304	)	$	(2,200	)	$	(6,203	)	$	(618	)	$	(4,003	)	$	(3,385	)
Other comprehensive income (loss), net of tax:
Foreign currency translation adjustment	201			(18		)	309			113			327			214
(Loss) gain on long-term intra-entity foreign currency transactions	294			(509		)	(373		)	121			136			15
Cash flow hedging activity	(143		)	(127		)	(1,426		)	(877		)	(1,299		)	(422		)
Reclassification of hedging activities into earnings	81			122			268			144			146			2
Pension plan adjustment	1,410			—			—			—			—			—
Reclassification of pension adjustments into earnings	35			127			313			102			186			84
Total other comprehensive income (loss), net of tax	1,878			(405		)	(909		)	(397		)	(504		)	(107		)
Comprehensive income (loss)	$	(5,426	)	$	(2,605	)	$	(7,112	)	$	(1,015	)	$	(4,507	)	$	(3,492	)



	As Restated
	December 31, 2018			September 30, 2018						June 30, 2018						March 31, 2018
	Three Months Ended			Three Months Ended			Nine Months Ended			Three Months Ended			Six Months Ended			Three Months Ended
	(In thousands)
Net income (loss)	$	13,861		$	7,141		$	3,837		$	(1,121	)	$	(3,304	)	$	(2,183	)
Other comprehensive income (loss), net of tax:
Foreign currency translation adjustment	(1,135		)	902			1,063			(412		)	161			573
(Loss) gain on long-term intra-entity foreign currency transactions	60			(53		)	(1,066		)	(1,013		)	(1,013		)	—
Cash flow hedging activity	(352		)	(301		)	452			464			753			289
Reclassification of hedging activities into earnings	48			(102		)	105			41			207			166
Pension plan adjustment	(1,920		)	—			—			—			—			—
Reclassification of pension adjustments into earnings	141			115			415			142			300			158
Total other comprehensive income (loss), net of tax	(3,158		)	561			969			(778		)	408			1,186
Comprehensive income (loss)	$	10,703		$	7,702		$	4,805		$	(1,899	)	$	(2,896	)	$	(997	)

CONDENSED CONSOLIDATED BALANCE SHEETS



`	As Restated and Recast
	September 30, 2019			June 30, 2019			March 31, 2019
	(In thousands)
Assets
Current assets
Cash and cash equivalents	$	1,559		$	1,029		$	1,636
Trade receivables, net	103,091			86,268			79,102
Inventory	161,043			121,472			120,707
Prepaid expenses and other current assets	14,086			16,412			17,379
Current assets of discontinued operations	22,830			21,255			24,692
Total current assets	302,609			246,436			243,516
Property, plant and equipment, net	22,193			21,649			20,984
Goodwill	6,253			6,253			6,253
Other intangible assets, net	3,483			3,828			4,174
Deferred income taxes	5,640			3,754			3,166
Deferred costs	8,804			8,564			8,316
Other non-current assets	1,553			1,984			2,403
Non-current assets of discontinued operations	1,744			4,420			4,446
Total assets	$	352,279		$	296,888		$	293,258
Liabilities and stockholders' equity
Current liabilities
Accounts payable	$	140,011		$	86,199		$	73,720
Accounts payable to NACCO Industries, Inc.	220			220			2,425
Revolving credit agreements	50,152			51,505			54,812
Accrued compensation	14,650			11,725			8,398
Accrued product returns	8,266			8,224			9,314
Other current liabilities	25,880			21,382			17,705
Current liabilities of discontinued operations	24,713			20,048			21,473
Total current liabilities	263,892			199,303			187,847
Revolving credit agreements	30,000			30,000			30,000
Other long-term liabilities	14,258			14,699			18,619
Non-current liabilities of discontinued operations	1,585			3,697			3,834
Total liabilities	309,735			247,699			240,300
Stockholders’ equity
Class A Common stock	95			95			95
Class B Common stock	44			44			44
Capital in excess of par value	54,143			53,342			52,520
Treasury stock	(5,960		)	(2,334		)	—
Retained earnings	12,231			15,646			17,506
Accumulated other comprehensive loss	(18,009		)	(17,604		)	(17,207		)
Total stockholders’ equity	42,544			49,189			52,958
Total liabilities and stockholders' equity	$	352,279		$	296,888		$	293,258

CONDENSED CONSOLIDATED BALANCE SHEETS



`	As Restated and Recast
	September 30, 2018			June 30, 2018			March 31, 2018
	(In thousands)
Assets
Current assets
Cash and cash equivalents	$	1,567		$	1,393		$	1,784
Trade receivables, net	112,309			76,132			79,358
Inventory	155,744			138,721			132,749
Prepaid expenses and other current assets	12,595			14,569			14,615
Current assets of discontinued operations	32,185			30,704			29,086
Total current assets	314,400			261,519			257,592
Property, plant and equipment, net	20,988			19,088			17,643
Goodwill	6,253			6,253			6,253
Other intangible assets, net	4,864			5,209			5,555
Deferred income taxes	7,704			8,877			10,419
Deferred costs	10,153			9,825			10,187
Other non-current assets	3,282			3,178			3,068
Non-current assets of discontinued operations	5,313			5,688			5,661
Total assets	$	372,957		$	319,637		$	316,378
Liabilities and stockholders' equity
Current liabilities
Accounts payable	$	131,620		$	92,488		$	96,924
Accounts payable to NACCO Industries, Inc.	2,480			2,769			7,814
Revolving credit agreements	60,083			66,326			63,308
Accrued compensation	15,421			11,984			9,238
Accrued product returns	9,601			9,648			10,815
Other current liabilities	22,488			15,769			21,227
Current liabilities of discontinued operations	29,693			26,830			21,509
Total current liabilities	271,386			225,814			230,835
Revolving credit agreements	30,000			30,000			20,000
Other long-term liabilities	22,343			21,654			21,831
Non-current liabilities of discontinued operations	2,293			2,416			2,565
Total liabilities	326,022			279,884			275,231
Stockholders’ equity
Class A Common stock	92			92			92
Class B Common stock	45			45			45
Capital in excess of par value	51,366			50,721			49,051
Treasury stock	—			—			—
Retained earnings	9,373			3,397			5,683
Accumulated other comprehensive loss	(13,941		)	(14,502		)	(13,724		)
Total stockholders’ equity	46,935			39,753			41,147
Total liabilities and stockholders' equity	$	372,957		$	319,637		$	316,378

The restatement corrections impact certain components within operating cash flows of the Consolidated Statements of Cash Flows. Total operating cash flows was unchanged, except for the impact of exchange rate changes resulting from the adjustments. Total investing activities, financing activities, and cash and cash equivalents are unchanged as a result of the restatements.

CONDENSED CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY



	For the Year Ended December 31, 2019
	Class A common stock		Class B common stock			Capital in excess of par value ⁽¹⁾			Treasury stock			Retained earnings ⁽¹⁾			Accumulated other comprehensive income (loss)⁽¹⁾			Total stockholders' equity ⁽¹⁾
	(In thousands, except per share data)
Balance as Restated, January 1, 2019	$	93	$	44		$	51,714		$	—		$	22,068		$	(17,101	)	$	56,818
Net loss	—		—			—			—			(3,385		)	—			(3,385		)
Issuance of common stock, net of conversions	2		—			(1		)	—			—			—			1
Purchase of treasury stock	—		—			—			—			—			—			—
Share-based compensation expense	—		—			807			—			—			—			807
Cash dividends, $0.085 per share	—		—			—			—			(1,177		)	—			(1,177		)
Other comprehensive loss	—		—			—			—			—			(192		)	(192		)
Reclassification adjustment to net loss	—		—			—			—			—			86			86
Balance as Restated, March 31, 2019	$	95	$	44		$	52,520		$	—		$	17,506		$	(17,207	)	$	52,958
Net loss	—		—			—			—			(618		)	—			(618		)
Issuance of common stock, net of conversions	—		—			—			—			—			—			—
Purchase of treasury stock	—		—			—			(2,334		)	—			—			(2,334		)
Share-based compensation expense	—		—			822			—			—			—			822
Cash dividends, $0.09 per share	—		—			—			—			(1,242		)	—			(1,242		)
Other comprehensive loss	—		—			—			—			—			(643		)	(643		)
Reclassification adjustment to net loss	—		—			—			—			—			246			246
Balance as Restated, June 30, 2019	$	95	$	44		$	53,342		$	(2,334	)	$	15,646		$	(17,604	)	$	49,189
Net loss	—		—			—			—			(2,200		)	—			(2,200		)
Issuance of common stock, net of conversions	—		—			—			—			—			—			—
Purchase of treasury stock	—		—			—			(3,626		)	—			—			(3,626		)
Share-based compensation expense	—		—			801			—			—			—			801
Cash dividends, $0.09 per share	—		—			—			—			(1,215		)	—			(1,215		)
Other comprehensive loss	—		—			—			—			—			(654		)	(654		)
Reclassification adjustment to net loss	—		—			—			—			—			249			249
Balance as Restated, September 30, 2019	$	95	$	44		$	54,143		$	(5,960	)	$	12,231		$	(18,009	)	$	42,544
Net loss	—		—			—			—			(7,304		)	—			(7,304		)
Issuance of common stock, net of conversions	3		(3		)	(1		)	—			—			—			(1		)
Purchase of treasury stock	—		—			—			—			—			—			—
Share-based compensation expense	—		—			367			—			—			—			367
Cash dividends, $0.09 per share	—		—			—			—			(1,217		)	—			(1,217		)
Other comprehensive loss	—		—			—			—			—			1,761			1,761
Reclassification adjustment to net loss	—		—			—			—			—			116			116
Balance as Restated, December 31, 2019	$	98	$	41		$	54,509		$	(5,960	)	$	3,710		$	(16,132	)	$	36,266

(1) As Restated. The restatement impacts on net income are described in the reconciliation of the consolidated statement of operations. The restatement impacts on other comprehensive loss are described in the reconciliation of the consolidated statement of comprehensive income (loss) for the corresponding periods of the year ended December 31, 2019. The quarter ended March 31, 2019 included a change to the reclassification adjustment to net loss of $0.1 million.

CONDENSED CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY



	For the Year Ended December 31, 2018
	Class A common stock		Class B common stock			Capital in excess of par value			Retained earnings ⁽¹⁾			Accumulated other comprehensive income (loss) ⁽¹⁾			Total stockholders' equity ⁽¹⁾
	(In thousands, except per share data)
Balance as Restated, January 1, 2018	$	88	$	48		$	47,773		$	7,860		$	(13,743	)	$	42,026
Net loss	—		—			—			(2,183		)	—			(2,183		)
Issuance of common stock, net of conversions	4		(3		)	323			—			—			324
Share-based compensation expense	—		—			955			—			—			955
Cash dividends, $0.085 per share	—		—			—			(1,162		)	—			(1,162		)
Reclassification due to adoption of ASU 2018-02	—		—			—			1,168			(1,168		)	—
Other comprehensive loss	—		—			—			—			863			863
Reclassification adjustment to net loss	—		—			—			—			324			324
Balance as Restated, March 31, 2018	$	92	$	45		$	49,051		$	5,683		$	(13,724	)	$	41,147
Net loss	—		—			—			(1,121		)	—			(1,121		)
Issuance of common stock, net of conversions	—		—			198			—			—			198
Share-based compensation expense	—		—			1,472			—			—			1,472
Cash dividends, $0.085 per share	—		—			—			(1,165		)	—			(1,165		)
Other comprehensive loss	—		—			—			—			(961		)	(961		)
Reclassification adjustment to net loss	—		—			—			—			183			183
Balance as Restated, June 30, 2018	$	92	$	45		$	50,721		$	3,397		$	(14,502	)	$	39,753
Net loss	—		—			—			7,141			—			7,141
Issuance of common stock, net of conversions	—		—			246			—			—			246
Share-based compensation expense	—		—			399						—			399
Cash dividends, $0.085 per share	—		—			—			(1,165		)	—			(1,165		)
Other comprehensive loss	—		—			—			—			548			548
Reclassification adjustment to net loss	—		—			—			—			13			13
Balance as Restated, September 30, 2018	$	92	$	45		$	51,366		$	9,373		$	(13,941	)	$	46,935
Net loss	—		—			—			13,861			—			13,861
Issuance of common stock, net of conversions	1		(1		)	(444		)	—			—			(444		)
Share-based compensation expense	—		—			792			—			—			792
Cash dividends, $0.085 per share	—		—			—			(1,166		)	—			(1,166		)
Other comprehensive loss	—		—			—			—			(3,349		)	(3,349		)
Reclassification adjustment to net loss	—		—			—			—			189			189
Balance as Restated, December 31, 2018	$	93	$	44		$	51,714		$	22,068		$	(17,101	)	$	56,818

(1) As Restated. The restatement impacts on net income are described in the reconciliation of the consolidated statement of operations. The restatement impacts on other comprehensive loss are described in the reconciliation of the consolidated statement of comprehensive income (loss) for the corresponding periods of the year ended December 31, 2018.

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS



	For the Three Months Ended December 31, 2019
	As Previously Reported			Restatement Impacts			Restatement References	As Restated
	(In thousands)
Revenue	$	207,085		$	(2,515	)	a,b,c,d	$	204,570
Cost of sales	162,173			—				162,173
Gross profit	44,912			(2,515		)		42,397
Selling, general and administrative expenses	19,054			3,942			a,c,f	22,996
Amortization of intangible assets	341			—				341
Operating profit (loss)	25,517			(6,457		)		19,060
Interest expense, net	767			—				767
Other expense (income), net	(710		)	—				(710		)
Income (loss) from continuing operations before income taxes	25,460			(6,457		)		19,003
Income tax expense (benefit)	6,066			(367		)	e	5,699
Net income (loss) from continuing operations	19,394			(6,090		)		13,304
Loss from discontinued operations, net of tax	(20,608		)	—				(20,608		)
Net income (loss)	$	(1,214	)	$	(6,090	)		$	(7,304	)

Basic and diluted earnings (loss) per share:
Continuing operations	$	1.43		$	(0.45	)		$	0.98
Discontinued operations	(1.52		)	—				(1.52		)
Basic and diluted earnings (loss) per share	$	(0.09	)	$	(0.45	)		$	(0.54	)

Basic weighted average shares outstanding	13,518			—				13,518
Diluted weighted average shares outstanding	13,625			—				13,625

(a) Write-off of Assets: The correction of these misstatements resulted in a decrease to revenue of $0.4 million, and an increase to selling, general and administrative ("SG&A") expense of $3.7 million

(b) Reversal of Revenue: The correction of these misstatements resulted in a decrease to revenue of $0.6 million

(c) Correction of misclassification of Selling and Marketing Expenses: The correction of these misstatements resulted in a decrease to revenue and a decrease to SG&A expense of $0.2 million

(d) Correction for the timing of recognition of customer price concessions: The correction of these misstatements resulted in a decrease to revenue of $1.3 million

(e) Tax adjustments for corrections: The correction of these misstatements resulted in a decrease to income tax expense of $0.4 million

(f) Correction of other immaterial errors: The correction of these misstatements resulted in an increase to SG&A expense of $0.5 million

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS



	For the Three Months Ended September 30, 2019
	As Previously Reported		Restatement Impacts			Restatement References	As Restated			Recasting Impacts			As Restated and Recast
	(In thousands)
Revenue	$	169,778	$	18		b,c	$	169,796		$	(20,288	)	$	149,508
Cost of sales	129,194		—				129,194			(10,632		)	118,562
Gross profit	40,584		18				40,602			(9,656		)	30,946
Selling, general and administrative expenses	36,182		2,573			a,c,f	38,755			(12,590		)	26,165
Amortization of intangible assets	345		—				345			—			345
Operating profit (loss)	4,057		(2,552		)		1,505			2,934			4,439
Interest expense, net	864		—				864			(108		)	756
Other expense (income), net	688		—				688			(7		)	681
Income (loss) from continuing operations before income taxes	2,505		(2,552		)		(47		)	3,049			3,002
Income tax expense (benefit)	2,108		45			e	2,153			296			2,449
Net income (loss) from continuing operations	397		(2,597		)		(2,200		)	2,753			553
Loss from discontinued operations, net of tax	—		—				—			(2,753		)	(2,753		)
Net income (loss)	$	397	$	(2,597	)		$	(2,200	)	$	—		$	(2,200	)

Basic and diluted earnings (loss) per share:
Continuing operations	$	0.03	$	(0.19	)		$	(0.16	)	$	0.20		$	0.04
Discontinued operations	—		—				—			(0.20		)	(0.20		)
Basic and diluted earnings (loss) per share	$	0.03	$	(0.19	)		$	(0.16	)	$	—		$	(0.16	)

Basic weighted average shares outstanding	13,579		—				13,579			—			13,579
Diluted weighted average shares outstanding	13,595		—				13,595			—			13,595

(a) Write-off of Assets: The correction of these misstatements resulted in an increase to selling, general and administrative ("SG&A") expense of $2.2 million

(b) Reversal of Revenue: The correction of these misstatements resulted in a decrease to revenue of $0.5 million

(c) Correction of misclassification of Selling and Marketing Expenses: The correction of these misstatements resulted in an increase to revenue and an increase to SG&A expense of $0.5 million

(e) Tax adjustments for corrections: The correction of these misstatements resulted in an increase to income tax expense

(f) Correction of other immaterial errors: The correction of these misstatements resulted in a decrease to SG&A expense of $0.1 million



	For the Nine Months Ended September 30, 2019
	As Previously Reported			Restatement Impacts			Restatement References	As Restated			Recasting Impacts			As Restated and Recast
	(In thousands)
Revenue	$	463,582		$	1,458		b,c,f	$	465,040		$	(57,824	)	$	407,216
Cost of sales	352,618			(65		)	f	352,553			(31,493		)	321,060
Gross profit	110,964			1,522				112,486			(26,331		)	86,155
Selling, general and administrative expenses	108,306			5,137			a,c,f	113,443			(36,058		)	77,385
Amortization of intangible assets	1,036			—				1,036			—			1,036
Operating profit (loss)	1,622			(3,615		)		(1,993		)	9,727			7,734
Interest expense, net	2,514			—				2,514			(306		)	2,208
Other expense (income), net	230			144			f	374			(22		)	352
Income (loss) from continuing operations before income taxes	(1,122		)	(3,759		)		(4,881		)	10,055			5,174
Income tax expense (benefit)	1,186			136			e	1,322			2,063			3,385
Net income (loss) from continuing operations	(2,308		)	(3,895		)		(6,203		)	7,992			1,789
Loss from discontinued operations, net of tax	—			—				—			(7,992		)	(7,992		)
Net income (loss)	$	(2,308	)	$	(3,895	)		$	(6,203	)	$	—		$	(6,203	)

Basic and diluted earnings (loss) per share:
Continuing operations	$	(0.17	)	$	(0.28	)		$	(0.45	)	$	0.58		$	0.13
Discontinued operations	—			—				—			(0.58		)	(0.58		)
Basic and diluted earnings (loss) per share	$	(0.17	)	$	(0.28	)		$	(0.45	)	$	—		$	(0.45	)

Basic weighted average shares outstanding	13,726			—				13,726			—			13,726
Diluted weighted average shares outstanding	13,726			—				13,726			5			13,731

(a) Write-off of Assets: The correction of these misstatements resulted in an increase to selling, general and administrative ("SG&A") expense of $3.3 million

(b) Reversal of Revenue: The correction of these misstatements resulted in a decrease to revenue of $0.5 million

(c) Correction of misclassification of Selling and Marketing Expenses: The correction of these misstatements resulted in an increase to revenue and an increase to SG&A expense of $1.8 million

(e) Tax adjustments for corrections: The correction of these misstatements resulted in an increase to income tax expense of $0.1 million

(f) Correction of other immaterial errors: The correction of these misstatements resulted in an increase to revenue of $0.2 million, a decrease to cost of sales of $0.1 million, and an increase to other expense of $0.1 million.

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS



	For the Three Months Ended June 30, 2019
	As Previously Reported			Restatement Impacts		Restatement References	As Restated			Recasting Impacts			As Restated and Recast
	(In thousands)
Revenue	$	148,427		$	921	c	$	149,348		$	(18,283	)	$	131,065
Cost of sales	112,770			—			112,770			(10,212		)	102,558
Gross profit	35,657			921			36,578			(8,071		)	28,507
Selling, general and administrative expenses	35,617			594		a,c	36,211			(11,235		)	24,976
Amortization of intangible assets	346			—			346			—			346
Operating profit (loss)	(306		)	327			21			3,164			3,185
Interest expense, net	904			—			904			(115		)	789
Other expense (income), net	(126		)	—			(126		)	(6		)	(132		)
Income (loss) from continuing operations before income taxes	(1,084		)	327			(757		)	3,285			2,528
Income tax expense	(140		)	1			(139		)	769			630
Net income (loss) from continuing operations	(944		)	326			(618		)	2,516			1,898
Loss from discontinued operations, net of tax	—			—			—			(2,516		)	(2,516		)
Net income (loss)	$	(944	)	$	326		$	(618	)	$	—		$	(618	)

Basic and diluted earnings (loss) per share:
Continuing operations	$	(0.07	)	$	0.03		$	(0.04	)	$	0.18		$	0.14
Discontinued operations	—			—			—			(0.18		)	(0.18		)
Basic and diluted earnings (loss) per share	$	(0.07	)	$	0.02		$	(0.05	)	$	—		$	(0.04	)

Basic weighted average shares outstanding	13,813			—			13,813			—			13,813
Diluted weighted average shares outstanding	13,813			—			13,813			13			13,826

(a) Write-off of Assets: The correction of these misstatements resulted in a decrease to selling, general and administrative ("SG&A") expense of $0.3 million

(c) Correction of misclassification of Selling and Marketing Expenses: The correction of these misstatements resulted in an increase to revenue and an increase to SG&A expense of $0.9 million



	For the Six Months Ended June 30, 2019
	As Previously Reported			Restatement Impacts			Restatement References	As Restated			Recasting Impacts			As Restated and Recast
	(In thousands)
Revenue	$	293,804		$	1,439		c,f	$	295,243		$	(37,536	)	$	257,707
Cost of sales	223,424			(65		)	f	223,359			(20,861		)	202,498
Gross profit	70,380			1,504				71,884			(16,675		)	55,209
Selling, general and administrative expenses	72,124			2,566			a,c,f	74,690			(23,468		)	51,222
Amortization of intangible assets	691			—				691			—			691
Operating profit (loss)	(2,435		)	(1,062		)		(3,497		)	6,793			3,296
Interest expense, net	1,650			—				1,650			(198		)	1,452
Other expense (income), net	(458		)	144			f	(314		)	(15		)	(329		)
Income (loss) from continuing operations before income taxes	(3,627		)	(1,206		)		(4,833		)	7,006			2,173
Income tax expense (benefit)	(922		)	92			e	(830		)	1,767			937
Net income (loss) from continuing operations	(2,705		)	(1,298		)		(4,003		)	5,239			1,236
Loss from discontinued operations, net of tax	—			—				—			(5,239		)	(5,239		)
Net loss	$	(2,705	)	$	(1,298	)		$	(4,003	)	$	—		$	(4,003	)

Basic and diluted earnings (loss) per share:
Continuing operations	$	(0.20	)	$	(0.09	)		$	(0.29	)	$	0.38		$	0.09
Discontinued operations	—			—				—			(0.38		)	(0.38		)
Basic and diluted earnings (loss) per share	$	(0.20	)	$	(0.09	)		$	(0.29	)	$	—		$	(0.29	)

Basic weighted average shares outstanding	13,800			—				13,800			—			13,800
Diluted weighted average shares outstanding	13,800			—				13,800			13			13,813

(a) Write-off of Assets: The correction of these misstatements resulted in an increase to selling, general and administrative ("SG&A") expense of $1.1 million

(c) Correction of misclassification of Selling and Marketing Expenses: The correction of these misstatements resulted in an increase to revenue and an increase to SG&A expense of $1.3 million

(e) Tax adjustments for corrections: The correction of these misstatements resulted in an increase to income tax expense of $0.1 million

(f) Correction of other immaterial errors: The correction of these misstatements resulted in an increase to revenue of $0.1 million, a decrease to cost of sales of $0.1 million, an increase to SG&A of $0.2 million, and an increase to other expense of $0.1 million

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS



	For the Three Months Ended March 31, 2019
	As Previously Reported			Restatement Impacts			Restatement References	As Restated			Recasting Impacts			As Restated and Recast
	(In thousands)
Revenue	$	145,377		$	518		c,f	$	145,895		$	(19,253	)	$	126,642
Cost of sales	110,654			(65		)	f	110,589			(10,649		)	99,940
Gross profit	34,723			583				35,306			(8,604		)	26,702
Selling, general and administrative expenses	36,507			1,972			a,c,f	38,479			(12,233		)	26,246
Amortization of intangible assets	345			—				345			—			345
Operating profit (loss)	(2,129		)	(1,389		)		(3,518		)	3,629			111
Interest expense, net	746			—				746			(83		)	663
Other expense (income), net	(332		)	144			f	(188		)	(9		)	(197		)
Income (loss) from continuing operations before income taxes	(2,543		)	(1,533		)		(4,076		)	3,721			(355		)
Income tax expense (benefit)	(782		)	91			e	(691		)	998			307
Net income (loss) from continuing operations	(1,761		)	(1,624		)		(3,385		)	2,723			(662		)
Loss from discontinued operations, net of tax	—			—				—			(2,723		)	(2,723		)
Net loss	$	(1,761	)	$	(1,624	)		$	(3,385	)	$	—		$	(3,385	)

Basic and diluted earnings (loss) per share:
Continuing operations	$	(0.13	)	$	(0.12	)		$	(0.25	)	$	0.20		$	(0.05	)
Discontinued operations	—			—				—			(0.20		)	(0.20		)
Basic and diluted earnings (loss) per share	$	(0.13	)	$	(0.12	)		$	(0.25	)	$	—		$	(0.25	)

Basic weighted average shares outstanding	13,786			—				13,786			—			13,786
Diluted weighted average shares outstanding	13,786			—				13,786			—			13,786

(a) Write-off of Assets: The correction of these misstatements resulted in an increase to selling, general and administrative ("SG&A") expense of $1.4 million

(c) Correction of misclassification of Selling and Marketing Expenses: The correction of these misstatements resulted in an increase to revenue and an increase to SG&A expense of $0.4 million

(e) Tax adjustments for corrections: The correction of these misstatements resulted in an increase to income tax expense of $0.1 million

(f) Correction of other immaterial errors: The correction of these misstatements resulted in an increase to revenue of $0.1 million, a decrease to cost of sales of $0.1 million, an increase to SG&A expense of $0.2 million, and an increase in other expense of $0.1 million

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS



	For the Three Months Ended December 31, 2018
	As Previously Reported		Restatement Impacts			Restatement References	As Restated
	(In thousands, except per share data)
Revenue	$	198,981	$	(815	)	c,f	$	198,166
Cost of sales	157,419		(1,246		)	f	156,173
Gross profit	41,562		431				41,993
Selling, general and administrative expenses	23,677		1,922			a,c,f	25,599
Amortization of intangible assets	345		—				345
Operating profit	17,540		(1,490		)		16,050
Interest expense, net	711		—				711
Other expense (income), net	573		(144		)	f	429
Income from continuing operations before income taxes	16,256		(1,346		)		14,910
Income tax expense	3,595		(175		)	e	3,420
Net income from continuing operations	12,661		(1,171		)		11,490
Loss from discontinued operations, net of tax	2,371		—				2,371
Net income (loss)	$	15,032	$	(1,171	)		$	13,861

Basic and diluted earnings (loss) per share:
Continuing operations	$	0.93	$	(0.09	)		$	0.84
Discontinued operations	0.17		—				0.17
Basic and diluted earnings (loss) per share	$	1.10	$	(0.09	)		$	1.01

Basic weighted average shares outstanding	13,714		—				13,714
Diluted weighted average shares outstanding	13,844		—				13,844

(a) Write-off of Assets: The correction of these misstatements resulted in an increase to selling, general and administrative ("SG&A") expense of $1.4 million

(c) Correction of misclassification of Selling and Marketing Expenses: The correction of these misstatements resulted in an increase to revenue and an increase to SG&A expense of $0.6 million

(e) Tax adjustments for corrections: The correction of these misstatements resulted in a decrease to income tax expense of $0.2 million

(f) Correction of other immaterial errors: The correction of these misstatements resulted in a decrease to revenue of $1.4 million, a decrease to cost of sales of $1.2 million, and a decrease in other income of $0.1 million

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS



	For the Three Months Ended September 30, 2018
	As Previously Reported			Restatement Impacts			Restatement References	As Restated			Recasting Impacts			As Restated and Recast
	(In thousands)
Revenue	$	196,901		$	284		c	$	197,185		$	(25,884	)	$	171,301
Cost of sales	146,550			—				146,550			(13,653		)	132,897
Gross profit	50,351			284				50,635			(12,231		)	38,404
Selling, general and administrative expenses	39,211			1,496			a,c	40,707			(14,411		)	26,296
Amortization of intangible assets	345			—				345			—			345
Operating profit	10,795			(1,212		)		9,583			2,180			11,763
Interest expense, net	1,001			—				1,001			(115		)	886
Other expense (income), net	(426		)	—				(426		)	(7		)	(433		)
Income from continuing operations before income taxes	10,220			(1,212		)		9,008			2,302			11,310
Income tax expense	2,176			(309		)	e	1,867			413			2,280
Net income from continuing operations	8,044			(903		)		7,141			1,889			9,030
Loss from discontinued operations, net of tax	—			—				—			(1,889		)	(1,889		)
Net income (loss)	$	8,044		$	(903	)		$	7,141		$	—		$	7,141

Basic and diluted earnings (loss) per share:
Continuing operations	$	0.59		$	(0.07	)		$	0.52		$	0.14		$	0.66
Discontinued operations	—			—				—			(0.14		)	(0.14		)
Basic and diluted earnings (loss) per share	$	0.59		$	(0.07	)		$	0.52		$	—		$	0.52

Basic weighted average shares outstanding	13,704			—				13,704			—			13,704
Diluted weighted average shares outstanding	13,713			—				13,713			—			13,713

(a) Write-off of Assets: The correction of these misstatements resulted in an increase to selling, general and administrative ("SG&A") expense of $1.2 million

(c) Correction of misclassification of Selling and Marketing Expenses: The correction of these misstatements resulted in an increase to revenue and an increase to SG&A expense of $0.3 million

(e) Tax adjustments for corrections: The correction of these misstatements resulted in a decrease to income tax expense of $0.3 million



	For the Nine Months Ended September 30, 2018
	As Previously Reported			Restatement Impacts			Restatement References	As Restated			Recasting Impacts			As Restated and Recast
	(In thousands)
Revenue	$	501,475		$	1,187		c.f	$	502,662		$	(70,746	)	$	431,916
Cost of sales	372,478			81			f	372,559			(37,702		)	334,857
Gross profit	128,997			1,106				130,103			(33,044		)	97,059
Selling, general and administrative expenses	117,328			4,235			a,c,f	121,563			(43,041		)	78,522
Amortization of intangible assets	1,036			—				1,036			—			1,036
Operating profit	10,633			(3,129		)		7,504			9,997			17,501
Interest expense, net	2,422			—				2,422			(217		)	2,205
Other expense (income), net	(253		)	—				(253		)	(27		)	(280		)
Income from continuing operations before income taxes	8,464			(3,129		)		5,335			10,241			15,576
Income tax expense	1,712			(214		)	e	1,498			2,509			4,007
Net income from continuing operations	6,752			(2,915		)		3,837			7,732			11,569
Loss from discontinued operations, net of tax	—			—				—			(7,732		)	(7,732		)
Net income (loss)	$	6,752		$	(2,915	)		$	3,837		$	—		$	3,837

Basic and diluted earnings (loss) per share:
Continuing operations	$	0.49		$	(0.21	)		$	0.28		$	0.56		$	0.84
Discontinued operations	—			—				—			(0.56		)	(0.56		)
Basic and diluted earnings (loss) per share	$	0.49		$	(0.21	)		$	0.28		$	—		$	0.28

Basic weighted average shares outstanding	13,694			—				13,694			—			13,694
Diluted weighted average shares outstanding	13,697			—				13,697			—			13,697

(a) Write-off of Assets: The correction of these misstatements resulted in an increase to selling, general and administrative ("SG&A") expense of $3.5 million

(c) Correction of misclassification of Selling and Marketing Expenses: The correction of these misstatements resulted in an increase to revenue and an increase to SG&A expense of $0.9 million

(e) Tax adjustments for corrections: The correction of these misstatements resulted in a decrease to income tax expense of $0.2 million

(f) Correction of other immaterial errors: The correction of these misstatements resulted in an increase to revenue of $0.3 million, an increase to cost of sales of $0.1 million, and a decrease to SG&A of $0.2 million

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS



	For the Three Months Ended June 30, 2018
	As Previously Reported			Restatement Impacts			Restatement References	As Restated			Recasting Impacts			As Restated and Recast
	(In thousands)
Revenue	$	157,941		$	404		c	$	158,345		$	(22,762	)	$	135,583
Cost of sales	117,088			—				117,088			(12,232		)	104,856
Gross profit	40,853			404				41,257			(10,530		)	30,727
Selling, general and administrative expenses	40,123			525			a,c,f	40,648			(14,211		)	26,437
Amortization of intangible assets	346			—				346			—			346
Operating profit	384			(121		)		263			3,681			3,944
Interest expense, net	889			—				889			(80		)	809
Other expense (income), net	687			—				687			(8		)	679
Income from continuing operations before income taxes	(1,192		)	(121		)		(1,313		)	3,769			2,456
Income tax expense	(318		)	126			e	(192		)	1,003			811
Net income from continuing operations	(874		)	(247		)		(1,121		)	2,766			1,645
Loss from discontinued operations, net of tax	—			—				—			(2,766		)	(2,766		)
Net income (loss)	$	(874	)	$	(247	)		$	(1,121	)	$	—		$	(1,121	)

Basic and diluted earnings (loss) per share:
Continuing operations	$	(0.06	)	$	(0.02	)		$	(0.08	)	$	0.20		$	0.12
Discontinued operations	—			—				—			(0.20		)	(0.20		)
Basic and diluted earnings (loss) per share	$	(0.06	)	$	(0.02	)		$	(0.08	)	$	—		$	(0.08	)

Basic weighted average shares outstanding	13,695			—				13,695			—			13,695
Diluted weighted average shares outstanding	13,695			—				13,695			9			13,704

(a) Write-off of Assets: The correction of these misstatements resulted in an increase to selling, general and administrative ("SG&A") expense of $0.5 million

(c) Correction of misclassification of Selling and Marketing Expenses: The correction of these misstatements resulted in an increase to revenue and an increase to SG&A expense of $0.4 million

(e) Tax adjustments for corrections: The correction of these misstatements resulted in an increase to income tax expense of $0.1 million

(f) Correction of other immaterial errors: The correction of these misstatements resulted in a decrease to SG&A of $0.4 million



	For the Six Months Ended June 30, 2018
	As Previously Reported			Restatement Impacts			Restatement References	As Restated			Recasting Impacts			As Restated and Recast
	(In thousands)
Revenue	$	304,574		$	903		c,f	$	305,477		$	(44,862	)	$	260,615
Cost of sales	225,928			81			f	226,009			(24,049		)	201,960
Gross profit	78,646			822				79,468			(20,813		)	58,655
Selling, general and administrative expenses	78,117			2,738			a,c,f	80,855			(28,630		)	52,225
Amortization of intangible assets	691			—				691			—			691
Operating profit	(162		)	(1,917		)		(2,079		)	7,817			5,738
Interest expense, net	1,421			—				1,421			(102		)	1,319
Other expense (income), net	173			—				173			(20		)	153
Income from continuing operations before income taxes	(1,756		)	(1,917		)		(3,673		)	7,939			4,266
Income tax expense	(464		)	95			e	(369		)	2,096			1,727
Net income from continuing operations	(1,292		)	(2,012		)		(3,304		)	5,843			2,539
Loss from discontinued operations, net of tax	—			—				—			(5,843		)	(5,843		)
Net income (loss)	$	(1,292	)	$	(2,012	)		$	(3,304	)	$	—		$	(3,304	)

Basic and diluted earnings (loss) per share:
Continuing operations	$	(0.09	)	$	(0.15	)		$	(0.24	)	$	0.43		$	0.19
Discontinued operations	—			—				—			(0.43		)	(0.43		)
Basic and diluted earnings (loss) per share	$	(0.09	)	$	(0.15	)		$	(0.24	)	$	—		$	(0.24	)

Basic weighted average shares outstanding	13,689			—				13,689			—			13,689
Diluted weighted average shares outstanding	13,689			—				13,689			4			13,693

(a) Write-off of Assets: The correction of these misstatements resulted in an increase to selling, general and administrative ("SG&A") expense of $2.3 million

(c) Correction of misclassification of Selling and Marketing Expenses: The correction of these misstatements resulted in an increase to revenue and an increase to SG&A expense of $0.6 million

(e) Tax adjustments for corrections: The correction of these misstatements resulted in an increase to income tax expense of $0.1 million

(f) Correction of other immaterial errors: The correction of these misstatements resulted in an increase to revenue of $0.3 million, an increase to cost of sales of $0.1 million, and a decrease to SG&A of $0.2 million

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS



	For the Three Months Ended March 31, 2018
	As Previously Reported			Restatement Impacts			Restatement References	As Restated			Recasting Impacts			As Restated and Recast
	(In thousands)
Revenue	$	146,633		$	499		c,f	$	147,132		$	(22,100	)	$	125,032
Cost of sales	108,840			81			f	108,921			(11,817		)	97,104
Gross profit	37,793			418				38,211			(10,283		)	27,928
Selling, general and administrative expenses	37,994			2,214			a,c,f	40,208			(14,419		)	25,789
Amortization of intangible assets	345			—				345			—			345
Operating profit	(546		)	(1,796		)		(2,342		)	4,136			1,794
Interest expense, net	532			—				532			(22		)	510
Other expense (income), net	(514		)	—				(514		)	(12		)	(526		)
Income from continuing operations before income taxes	(564		)	(1,796		)		(2,360		)	4,170			1,810
Income tax expense	(146		)	(31		)		(177		)	1,093			916
Net income from continuing operations	(418		)	(1,765		)		(2,183		)	3,077			894
Loss from discontinued operations, net of tax	—			—				—			(3,077		)	(3,077		)
Net income (loss)	$	(418	)	$	(1,765	)		$	(2,183	)	$	—		$	(2,183	)

Basic and diluted earnings (loss) per share:
Continuing operations	$	(0.03	)	$	(0.12	)		$	(0.15	)	$	0.22		$	0.07
Discontinued operations	—			—				—			(0.22		)	(0.22		)
Basic and diluted earnings (loss) per share	$	(0.03	)	$	(0.12	)		$	(0.15	)	$	—		$	(0.15	)

Basic weighted average shares outstanding	13,683			—				13,683			—			13,683
Diluted weighted average shares outstanding	13,683			—				13,683			9			13,692

(a) Write-off of Assets: The correction of these misstatements resulted in an increase to selling, general and administrative ("SG&A") expense of $1.7 million

(c) Correction of misclassification of Selling and Marketing Expenses: The correction of these misstatements resulted in an increase to revenue and an increase to SG&A expense of $0.2 million

(f) Correction of other immaterial errors: The correction of these misstatements resulted in an increase to revenue of $0.3 million, and increase to cost of sales of $0.1 million, an increase to SG&A of $0.3 million

CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (LOSS)



	For the Three Months Ended December 31, 2019
	As Previously Reported			Restatement Impacts			As Restated
	(In thousands)
Net income (loss)	$	(1,214	)	$	(6,090	)	$	(7,304	)
Other comprehensive income (loss), net of tax:
Foreign currency translation adjustment	857			(656		)	201
(Loss) gain on long-term intra-entity foreign currency transactions	294			—			294
Cash flow hedging activity	(143		)	—			(143		)
Reclassification of hedging activities into earnings	81			—			81
Pension plan adjustment	1,410			—			1,410
Reclassification of pension adjustments into earnings	35			—			35
Total other comprehensive loss, net of tax	2,534			(656		)	1,878
Comprehensive income (loss)	$	1,320		$	(6,746	)	$	(5,426	)

See description of the net income (loss) impacts in the consolidated statement of operations for the three months ended December 31, 2019 section above.

The decrease to foreign currency translation adjustments is the result of the translation impacts of restatements in the write-off of assets, reversal of revenue and timing of recognition of customer pricing concessions categories.

CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (LOSS)



	For the Three Months Ended September 30, 2019
	As Previously Reported			Restatement Impacts			As Restated
	(In thousands)
Net income (loss)	$	397		$	(2,597	)	$	(2,200	)
Other comprehensive income (loss), net of tax:
Foreign currency translation adjustment	(312		)	294			(18		)
(Loss) gain on long-term intra-entity foreign currency transactions	(509		)	—			(509		)
Cash flow hedging activity	(127		)	—			(127		)
Reclassification of hedging activities into earnings	122			—			122
Pension plan adjustment	—			—			—
Reclassification of pension adjustments into earnings	127			—			127
Total other comprehensive loss, net of tax	(699		)	294			(405		)
Comprehensive income (loss)	$	(302	)	$	(2,303	)	$	(2,605	)

See description of the net income (loss) impacts in the consolidated statement of operations for the three months ended September 30, 2019 section above.

The increase to foreign currency translation adjustments is the result of the translation impacts of restatements in the write-off of assets, reversal of revenue and timing of recognition of customer pricing concessions categories.



	For the Nine Months Ended September 30, 2019
	As Previously Reported			Restatement Impacts			As Restated
	(In thousands)
Net income (loss)	$	(2,308	)	$	(3,895	)	$	(6,203	)
Other comprehensive income (loss), net of tax:
Foreign currency translation adjustment	244			65			309
(Loss) gain on long-term intra-entity foreign currency transactions	(373		)	—			(373		)
Cash flow hedging activity	(1,570		)	144			(1,426		)
Reclassification of hedging activities into earnings	268			—			268
Pension plan adjustment	—			—			—
Reclassification of pension adjustments into earnings	219			94			313
Total other comprehensive loss, net of tax	(1,212		)	303			(909		)
Comprehensive income (loss)	$	(3,520	)	$	(3,592	)	$	(7,112	)

See description of the net income (loss) impacts in the consolidated statement of operations for the nine months ended September 30, 2019 section above.

The increase to foreign currency translation adjustments is the result of the translation impacts of restatements in the write-off of assets, reversal of revenue and timing of recognition of customer pricing concessions categories.

The increases to cash flow hedging and the reclassification of pension adjustments are from the correction of other immaterial errors.

CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (LOSS)



	For the Three Months Ended June 30, 2019
	As Previously Reported			Restatement Impacts			As Restated
	(In thousands)
Net income (loss)	$	(944	)	$	326		$	(618	)
Other comprehensive income (loss), net of tax:
Foreign currency translation adjustment	226			(113		)	113
(Loss) gain on long-term intra-entity foreign currency transactions	121			—			121
Cash flow hedging activity	(877		)	—			(877		)
Reclassification of hedging activities into earnings	144			—			144
Pension plan adjustment	—			—			—
Reclassification of pension adjustments into earnings	102			—			102
Total other comprehensive loss, net of tax	(284		)	(113		)	(397		)
Comprehensive income (loss)	$	(1,228	)	$	213		$	(1,015	)

See description of the net income (loss) impacts in the consolidated statement of operations for the three months ended June 30, 2019 section above.

The decrease to foreign currency translation adjustments is the result of the translation impacts of restatements in the write-off of assets, reversal of revenue and timing of recognition of customer pricing concessions categories.

The increases to the reclassification of pension adjustments are from the correction of other immaterial errors.



	For the Six Months Ended June 30, 2019
	As Previously Reported			Restatement Impacts			As Restated
	(In thousands)
Net income (loss)	$	(2,705	)	$	(1,298	)	$	(4,003	)
Other comprehensive income (loss), net of tax:
Foreign currency translation adjustment	556			(229		)	327
(Loss) gain on long-term intra-entity foreign currency transactions	136			—			136
Cash flow hedging activity	(1,443		)	144			(1,299		)
Reclassification of hedging activities into earnings	146			—			146
Pension plan adjustment	—			—			—
Reclassification of pension adjustments into earnings	92			94			186
Total other comprehensive loss, net of tax	(513		)	9			(504		)
Comprehensive income (loss)	$	(3,218	)	$	(1,289	)	$	(4,507	)

See description of the net income (loss) impacts in the consolidated statement of operations for the six months ended June 30, 2019 section above.

The decrease to foreign currency translation adjustments is the result of the translation impacts of restatements in the write-off of assets and timing of recognition of customer pricing concessions categories.

The increase to cash flow hedging and the reclassification of pension adjustments is from the correction of other immaterial errors.

CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (LOSS)



	For the Three Months Ended March 31, 2019
	As Previously Reported			Restatement Impacts			As Restated
	(In thousands)
Net income (loss)	$	(1,761	)	$	(1,624	)	$	(3,385	)
Other comprehensive income (loss), net of tax:
Foreign currency translation adjustment	330			(116		)	214
(Loss) gain on long-term intra-entity foreign currency transactions	15			—			15
Cash flow hedging activity	(566		)	144			(422		)
Reclassification of hedging activities into earnings	2			—			2
Pension plan adjustment	—			—			—
Reclassification of pension adjustments into earnings	(10		)	94			84
Total other comprehensive loss, net of tax	(229		)	122			(107		)
Comprehensive income (loss)	$	(1,990	)	$	(1,502	)	$	(3,492	)

See description of the net income (loss) impacts in the consolidated statement of operations for the three months ended March 31, 2019 section above.

The decrease to foreign currency translation adjustments is the result of the translation impacts of restatements in the write-off of assets, reversal of revenue and timing of recognition of customer pricing concessions categories.

The increase to cash flow hedging is from the correction of other immaterial errors.

CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (LOSS)



	For the Three Months Ended December 31, 2018
	As Previously Reported			Restatement Impacts			As Restated
	(In thousands)
Net income (loss)	$	15,032		$	(1,171	)	$	13,861
Other comprehensive income (loss), net of tax:
Foreign currency translation adjustment	(1,441		)	306			(1,135		)
(Loss) gain on long-term intra-entity foreign currency transactions	60			—			60
Cash flow hedging activity	(208		)	(144		)	(352		)
Reclassification of hedging activities into earnings	48			—			48
Pension plan adjustment	(1,920		)	—			(1,920		)
Reclassification of pension adjustments into earnings	235			(94		)	141
Total other comprehensive loss, net of tax	(3,226		)	68			(3,158		)
Comprehensive income (loss)	$	11,806		$	(1,103	)	$	10,703

See description of the net income (loss) impacts in the consolidated statement of operations for the three months ended December 31, 2018 section above.

The increase to foreign currency translation adjustments is the result of the translation impacts of restatements in the write-off of assets, reversal of revenue and timing of recognition of customer pricing concessions categories.

The decrease to cash flow hedging and the reclassification of pension adjustments are from the correction of other immaterial errors.

CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (LOSS)



	For the Three Months Ended September 30, 2018
	As Previously Reported			Restatement Impacts			As Restated
	(In thousands)
Net income (loss)	$	8,044		$	(903	)	$	7,141
Other comprehensive income (loss), net of tax:
Foreign currency translation adjustment	1,257			(355		)	902
(Loss) gain on long-term intra-entity foreign currency transactions	(53		)	—			(53		)
Cash flow hedging activity	(301		)	—			(301		)
Reclassification of hedging activities into earnings	(102		)	—			(102		)
Pension plan adjustment	—			—			—
Reclassification of pension adjustments into earnings	115			—			115
Total other comprehensive loss, net of tax	916			(355		)	561
Comprehensive income (loss)	$	8,960		$	(1,258	)	$	7,702

See description of the net income (loss) impacts in the consolidated statement of operations for the three months ended September 30, 2018 section above.

The decrease to foreign currency translation adjustments is the result of the translation impacts of restatements in the write-off of assets, reversal of revenue and timing of recognition of customer pricing concessions categories.



	For the Nine Months Ended September 30, 2018
	As Previously Reported			Restatement Impacts			As Restated
	(In thousands)
Net income (loss)	$	6,752		$	(2,915	)	$	3,837
Other comprehensive income (loss), net of tax:
Foreign currency translation adjustment	1,282			(219		)	1,063
(Loss) gain on long-term intra-entity foreign currency transactions	(1,066		)	—			(1,066		)
Cash flow hedging activity	452			—			452
Reclassification of hedging activities into earnings	105			—			105
Pension plan adjustment	—			—			—
Reclassification of pension adjustments into earnings	415			—			415
Total other comprehensive loss, net of tax	1,188			(219		)	969
Comprehensive income (loss)	$	7,940		$	(3,135	)	$	4,805

See description of the net income (loss) impacts in the consolidated statement of operations for the nine months ended September 30, 2018 section above.

The decrease to foreign currency translation adjustments is the result of the translation impacts of restatements in the write-off of assets, reversal of revenue and timing of recognition of customer pricing concessions categories.

CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (LOSS)



	For the Three Months Ended June 30, 2018
	As Previously Reported			Restatement Impacts			As Restated
	(In thousands)
Net income (loss)	$	(874	)	$	(247	)	$	(1,121	)
Other comprehensive income (loss), net of tax:
Foreign currency translation adjustment	(892		)	480			(412		)
(Loss) gain on long-term intra-entity foreign currency transactions	(1,013		)	—			(1,013		)
Cash flow hedging activity	464			—			464
Reclassification of hedging activities into earnings	41			—			41
Pension plan adjustment	—			—			—
Reclassification of pension adjustments into earnings	142			—			142
Total other comprehensive loss, net of tax	(1,258		)	480			(778		)
Comprehensive income (loss)	$	(2,132	)	$	233		$	(1,899	)

See description of the net income (loss) impacts in the consolidated statement of operations for the three months ended June 30, 2018 section above.

The increase to foreign currency translation adjustments is the result of the translation impacts of restatements in the write-off of assets, reversal of revenue and timing of recognition of customer pricing concessions categories.



	For the Six Months Ended June 30, 2018
	As Previously Reported			Restatement Impacts			As Restated
	(In thousands)
Net income (loss)	$	(1,292	)	$	(2,012	)	$	(3,304	)
Other comprehensive income (loss), net of tax:
Foreign currency translation adjustment	25			136			161
(Loss) gain on long-term intra-entity foreign currency transactions	(1,013		)	—			(1,013		)
Cash flow hedging activity	753			—			753
Reclassification of hedging activities into earnings	207			—			207
Pension plan adjustment	—			—			—
Reclassification of pension adjustments into earnings	300			—			300
Total other comprehensive loss, net of tax	272			136			408
Comprehensive income (loss)	$	(1,020	)	$	(1,876	)	$	(2,896	)

See description of the net income (loss) impacts in the consolidated statement of operations for the six months ended June 30, 2018 section above.

The increase to foreign currency translation adjustments is the result of the translation impacts of restatements in the write-off of assets, reversal of revenue and timing of recognition of customer pricing concessions categories.

CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (LOSS)



	For the Three Months Ended March 31, 2018
	As Previously Reported			Restatement Impacts			As Restated
	(In thousands)
Net income (loss)	$	(418	)	$	(1,765	)	$	(2,183	)
Other comprehensive income (loss), net of tax:
Foreign currency translation adjustment	917			(344		)	573
(Loss) gain on long-term intra-entity foreign currency transactions	—			—			—
Cash flow hedging activity	289			—			289
Reclassification of hedging activities into earnings	166			—			166
Pension plan adjustment	—			—			—
Reclassification of pension adjustments into earnings	158			—			158
Total other comprehensive loss, net of tax	1,530			(344		)	1,186
Comprehensive income (loss)	$	1,112		$	(2,109	)	$	(997	)

See description of the net income (loss) impacts in the consolidated statement of operations for the three months ended March 31, 2018 section above.

The decrease to foreign currency translation adjustments is the result of the translation impacts of restatements in the write-off of assets, reversal of revenue and timing of recognition of customer pricing concessions categories.

Schedule II - Valuation and Qualifying Accounts

12 Months Ended

Dec. 31, 2019

SEC Schedule, 12-09, Valuation and Qualifying Accounts [Abstract]

Schedule II - Valuation and Qualifying Accounts

SCHEDULE II—VALUATION AND QUALIFYING ACCOUNTS

HAMILTON BEACH BRANDS HOLDING COMPANY

YEAR ENDED DECEMBER 31, 2019, 2018, AND 2017



			Additions
Description	Balance at Beginning of Period		Charged to Costs and Expenses		Charged to Other Accounts — Describe		Deductions — Describe				Balance at End of Period (C)
(In thousands)
2019
Reserves deducted from asset accounts:
Allowance for doubtful accounts	$	713	$	309	$	—	$	(1	)	(A)	$	1,023
Deferred tax valuation allowances (as Restated)	$	1,162	$	6,502	$	—	$	39		(D)	$	7,625
2018
Reserves deducted from asset accounts:
Allowance for doubtful accounts	$	1,177	$	11	$	—	$	475		(A)	$	713
Deferred tax valuation allowances (as Restated)	$	1,968	$	—	$	—	$	806		(D)	$	1,162
2017
Reserves deducted from asset accounts:
Allowance for doubtful accounts	$	862	$	405	$	—	$	90		(A)	$	1,177
Allowance for discounts, adjustments and returns	$	14,650	$	21,358	$	—	$	21,844		(B)	$	14,164
Deferred tax valuation allowances (as Restated)	$	1,686	$	295	$	—	$	13			$	1,968


(A)	Write-offs, net of recoveries and foreign exchange rate adjustments.


(B)	Payments and customer deductions for product returns, discounts and allowances.


(C)	Balances which are not required to be presented and those which are immaterial have been omitted.


(D)	Foreign exchange rate adjustments and utilization of foreign entity losses.

Nature of Operations and Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2019
Accounting Policies [Abstract]
Discontinued Operations	Discontinued Operations A component of an entity that is disposed of by sale or abandonment is reported as discontinued operations if the transaction represents a strategic shift that will have a major effect on an entity's operations and financial results. The results of discontinued operations are aggregated and presented separately in the Consolidated Statement of Operations. Assets and liabilities of the discontinued operations are aggregated and reported separately as assets and liabilities of discontinued operations in the Consolidated Balance Sheet, including the comparative prior year period. KC’s cash flows are reflected as cash flows from discontinued operations within the Company’s Consolidated Statements of Cash Flows for each period presented. Amounts presented in discontinued operations have been derived from our consolidated financial statements and accounting records using the historical basis of assets, liabilities, and historical results of KC. The discontinued operations exclude general corporate allocations.
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities, revenue, expenses and disclosure of contingent assets and liabilities (if any). Actual results could differ from those estimates.
Cash and Cash Equivalents	Cash and Cash Equivalents Cash and cash equivalents include cash in banks and highly liquid investments with original maturities of three months or less.
Trade Receivable	Trade Receivables Allowances for doubtful accounts are maintained against trade receivables for estimated losses resulting from the inability of customers to make required payments. These allowances are based on both recent trends of certain customers estimated to be a greater credit risk as well as general trends of the entire customer pool. Accounts are written off against the allowance when it becomes evident collection will not occur.
Transfer of Financial Assets	Transfer of Financial Assets HBB has entered into an arrangement with a financial institution to sell certain U.S. trade receivables on a non-recourse basis. HBB utilizes this arrangement as an integral part of financing working capital. Under the terms of the agreement, HBB receives cash proceeds and retains no rights or interest and has no obligations with respect to the sold receivables. These transactions are accounted for as sold receivables which result in a reduction in trade receivables because the agreement transfers effective control over and risk related to the receivables to the buyer.
Inventory	Inventory Inventory is stated at the lower of cost or net realizable value with cost determined under the first-in, first-out (“FIFO”) method. Adjustments to the carrying value are recorded for estimated obsolescence or excess inventory equal to the difference between the cost of inventory and the estimated net realizable value based upon assumptions about future demand and market conditions.
Property, Plant and Equipment	Property, Plant and Equipment Property, plant and equipment are measured at cost less accumulated depreciation, amortization and accumulated impairment losses. Depreciation and amortization are recorded generally using the straight-line method over the estimated useful lives of the assets. Estimated lives for buildings are up to 40 years, and for machinery, equipment and furniture and fixtures range from three to seven years. Leasehold improvements are depreciated over the shorter of the estimated useful life or the term of the lease. The units-of-production method is used to amortize certain tooling for sourced products. Costs incurred to develop software for internal use are capitalized and amortized over the estimated useful life of the software. Gains or losses from the sale of assets are included in selling, general and administrative expenses. Repairs and maintenance are charged to expense as incurred. Interest is capitalized for qualifying long-term capital asset projects as a part of the historical cost of acquiring the asset. The Company evaluates long-lived assets for impairment whenever events or circumstances indicate that the carrying amount of an asset may not be recoverable. Recoverability of long-lived assets to be held and used is measured by a comparison of the carrying amount of the asset to the estimated undiscounted future cash flows expected to be generated by the asset. If the carrying amount of an asset exceeds its estimated future cash flows, an impairment charge is recognized in the amount by which the carrying amount exceeds the fair value of the asset. Fair value is estimated at the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date.
Goodwill and Intangible Assets	Goodwill and Intangible Assets Goodwill represents the excess of the purchase price of all acquisitions over the estimated fair value of the net assets acquired. Goodwill is not amortized but evaluated at least annually for impairment. The Company conducts its annual test for impairment as of October 1 of each year and it may be conducted more frequently if changes in circumstances or the occurrence of events indicates that a potential impairment exists. Using a qualitative assessment in the current year, the Company determined that it was not more-likely-than-not that the goodwill was impaired and a quantitative test for impairment was not required. Intangible assets with finite lives are amortized over their estimated useful lives, which represent the period over which the asset is expected to contribute directly or indirectly to future cash flows. Intangible assets with finite lives are reviewed for impairment whenever events and circumstances indicate the carrying value of such assets may not be recoverable and exceed their fair value. If an impairment loss exists, the carrying amount of the intangible asset is adjusted to a new cost basis. The new cost basis is amortized over the remaining useful life of the asset. No impairment has been recognized for identifiable intangible assets or goodwill for any period presented.
Environmental Liabilities	Environmental Liabilities HBB and environmental consultants are investigating or remediating historical environmental contamination at some current and former sites operated by HBB or by businesses it acquired. Liabilities for environmental matters are recorded in the period when it is determined to be probable and reasonably estimable that the Company will incur costs. When only a range of amounts is reasonably estimable and no amount within the range is more probable than another, the Company records the low end of the range. Environmental liabilities are recorded on an undiscounted basis and recorded in selling, general, and administrative expenses. When recovery of a portion of an environmental liability is probable, such amounts are recognized as a reduction to selling, general, and administrative expenses and included in prepaid expenses and other current assets (current portion) and other non-current assets until settled.
Revenue Recognition	Revenue Recognition Revenue is recognized when control of the promised goods or services is transferred to the Company's customers, in an amount that reflects the consideration the Company expects to be entitled to in exchange for those goods or services. Sales taxes are excluded from revenue. At contract inception, the Company assesses the goods and services promised in its contracts with customers and identifies a performance obligation for each promised good or service that is distinct. The Company has elected to account for shipping and handling activities performed after a customer obtains control of the goods as activities to fulfill the promise to transfer the goods, and therefore these activities are not assessed as a separate service to customers. The amount of revenue recognized varies primarily with changes in returns. In addition, the Company offers price concessions to our customers for incentive offerings, special pricing agreements, price competition, promotions or other volume-based arrangements. We determine whether price concessions offered to its customers are a reduction of the transaction price and revenue or are advertising expense, depending on whether we receive a distinct good or service from our customers and, if so, whether we can reasonably estimate the fair value of that distinct good or service. We evaluated such agreements with our customers and determined they should be accounted for as variable consideration. As of December 31, 2019, we have determined that customer price concessions recorded as a reduction of revenue, certain of which were previously recorded in other current liabilities, meet all of the criteria specified in ASC 210-20, "Balance Sheet Offsetting". Accordingly, amounts related to such arrangements have been classified as a reduction of trade receivables, net as of December 31, 2019 (prior periods have not been adjusted as all the criteria in ASC 210-20 had not previously been met). To estimate variable consideration, the Company applies both the expected value method and most likely amount method based on the form of variable consideration, according to which method would provide the better prediction. The expected value method involves a probability weighted determination of the expected amount, whereas the most likely amount method identifies the single most likely outcome in a range of possible amounts.
Product Development Costs	Product Development Costs Expenses associated with the development of new products and changes to existing products are charged to expense as incurred.
Foreign Currency	Foreign Currency Assets and liabilities of foreign operations are translated into U.S. dollars at the fiscal year-end exchange rate. Revenue and expenses of all foreign operations are translated using average monthly exchange rates prevailing during the year. The related translation adjustments, including translation on long-term intra-entity foreign currency transactions, are recorded as a separate component of stockholders’ equity.
Financial Instruments	Financial Instruments Financial instruments held by the Company include cash and cash equivalents, trade receivables, accounts payable, revolving credit agreements, interest rate swap agreements and forward foreign currency exchange contracts. The Company does not hold or issue financial instruments or derivative financial instruments for trading purposes. Interest rate swap agreements and forward foreign currency exchange contracts held by the Company have been designated as hedges of forecasted cash flows. The Company holds these derivative contracts with high-quality financial institutions and limits the amount of credit exposure to any one institution. The Company does not currently hold any nonderivative instruments designated as hedges or any derivatives designated as fair value hedges. The Company uses forward foreign currency exchange contracts to partially reduce risks related to transactions denominated in foreign currencies. The Company offsets fair value amounts related to foreign currency exchange contracts executed with the same counterparty. These contracts hedge firm commitments and forecasted transactions relating to cash flows associated with sales and purchases denominated in currencies other than the subsidiaries’ functional currencies. Changes in the fair value of forward foreign currency exchange contracts that are effective as hedges are recorded in accumulated other comprehensive income (loss) (“AOCI”). Deferred gains or losses are reclassified from AOCI to the Consolidated Statements of Operations in the same period as the gains or losses from the underlying transactions are recorded and are generally recognized in cost of sales. The ineffective portion of derivatives that are classified as hedges is immediately recognized in earnings and generally recognized in cost of sales. The Company uses interest rate swap agreements to partially reduce risks related to floating rate financing agreements that are subject to changes in the market rate of interest. Terms of the interest rate swap agreements require the Company to receive a variable interest rate and pay a fixed interest rate. The Company’s interest rate swap agreements and its variable rate financings are predominately based upon LIBOR (London Interbank Offered Rate). Changes in the fair value of interest rate swap agreements that are effective as hedges are recorded in AOCI. Deferred gains or losses are reclassified from AOCI to the Consolidated Statements of Operations in the same period as the gains or losses from the underlying transactions are recorded and are generally recognized in interest expense, net. The ineffective portion of derivatives that are classified as hedges is immediately recognized in earnings and included in interest expense, net. The Company periodically enters into foreign currency exchange contracts that do not meet the criteria for hedge accounting. These derivatives are used to reduce the Company’s exposure to foreign currency risk related to forecasted purchase or sales transactions or forecasted intercompany cash payments or settlements. Gains and losses on these derivatives are included in other expense, net. Cash flows from hedging activities are reported in the Consolidated Statements of Cash Flows in the same classification as the hedged item, generally as a component of cash flows from operations.
Fair Value Measurements	Fair Value Measurements The Company defines the fair value measurement of its financial assets and liabilities as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. A fair value hierarchy requires an entity to maximize the use of observable inputs, where available, and minimize the use of unobservable inputs when measuring fair value. Described below are the three levels of inputs that may be used to measure fair value: Level 1 - Quoted prices in active markets that are accessible at the measurement date for identical assets or liabilities. Level 2 - Observable prices that are based on inputs not quoted on active markets, but corroborated by market data. Level 3 - Unobservable inputs are used when little or no market data is available. The hierarchy is based upon the transparency of inputs to the valuation of an asset or liability as of the measurement date. The classification of fair value measurements within the hierarchy is based upon the lowest level of input that is significant to the measurement.
Stock Compensation	Stock Compensation Pursuant to the Executive Long-Term Equity Incentive Plan (the "Executive Plan") established in September 2017, the Company grants stock of Class A Common, subject to transfer restrictions, as a means of retaining and rewarding selected employees for long-term performance. Stock awarded under the Executive Plan are fully vested and entitle the stockholder to all rights of common stock ownership except that shares may not be assigned, pledged or otherwise transferred during the restriction period. In general, the restriction period ends after three, five or ten years from the award date or at the earliest of (i) three years after the participant's retirement date, or (ii) the participant's death or permanent disability. The Company issued 118,688 and 5,512 shares of stock of Class A Common in the years ended December 31, 2019 and 2018, respectively. No stock was issued in the year ended December 31, 2017 under the Executive Plan. Stock compensation expense related to the Executive Plan was $1.6 million and $2.7 million for the years ended December 31, 2019 and 2018, respectively, and was based on the fair value of Class A Common on the grant date.
Income Taxes	Income Taxes Tax law requires certain items to be included in the tax return at different times than the items are reflected in the financial statements. Some of these differences are permanent, such as expenses that are not deductible for tax purposes, and some differences are temporary, reversing over time, such as depreciation expense. These temporary differences create deferred tax assets and liabilities using currently enacted tax rates. The objective of accounting for income taxes is to recognize the amount of taxes payable or refundable for the current year, and deferred tax liabilities and assets for the future tax consequences of events that have been recognized in the financial statements or tax returns. The effect of a change in tax rates on deferred tax assets and liabilities is recognized in the provision for income taxes in the period that includes the enactment date. Management is required to estimate the timing of the recognition of deferred tax assets and liabilities, make assumptions about the future deductibility of deferred tax assets and assess deferred tax liabilities based on enacted law and tax rates for the appropriate tax jurisdictions to determine the amount of such deferred tax assets and liabilities. Changes in the calculated deferred tax assets and liabilities may occur in certain circumstances, including statutory income tax rate changes, statutory tax law changes, or changes in the Company's structure or tax status. The Company's tax assets, liabilities, and tax expense are supported by historical earnings and losses and the Company's best estimates and assumptions of future earnings. The Company assesses whether a valuation allowance should be established against the Company's deferred tax assets based on consideration of all available evidence, both positive and negative, using a more likely than not standard. This assessment considers, among other matters, scheduled reversals of deferred tax liabilities, projected future taxable income, tax-planning strategies, and results of recent operations. The assumptions about future taxable income require significant judgment and are consistent with the plans and estimates the Company is using to manage the underlying businesses. When the Company determines, based on all available evidence, that it is more likely than not that deferred tax assets will not be realized, a valuation allowance is established.
Accounting Standards Adopted	Accounting Standards Adopted In March 2017, the FASB issued ASU 2017-07, "Compensation - Retirement Benefits (Topic 715)," which amends the requirements in GAAP related to the income statement presentation of the components of net periodic benefit cost for an entity's sponsored defined benefit pension and other post-retirement plans. The Company adopted this guidance on January 1, 2019. The change in presentation of the components of net periodic pension cost was applied retrospectively which resulted in $0.7 million and $0.9 million of net periodic pension income for the years end December 31, 2018, and 2017, respectively, being reclassified from selling, general and administrative expenses to other expense (income), net. Accounting Standards Not Yet Adopted The Company is an emerging growth company and has elected not to opt out of the extended transition period for complying with new or revised accounting standards, which means that when a standard is issued or revised and it has different application dates for public or nonpublic entities, the Company can adopt the new or revised standard at the time nonpublic entities adopt the new or revised standard. In February 2016, the FASB issued ASU 2016-02, “Leases (Topic 842)," which requires an entity to recognize assets and liabilities for the rights and obligations created by leased assets. For nonpublic entities, the amendments are effective for fiscal years beginning after December 15, 2020, and interim periods within fiscal years beginning after December 15, 2021. Early adoption is permitted. The Company is planning to adopt ASU 2016-02 for its year ending December 31, 2021 and is currently evaluating to what extent ASU 2016-02 will affect the Company's financial position, results of operations, cash flows and related disclosures. In June 2016, the FASB issued ASU 2016-13, “Financial Instruments - Credit Losses (Topic 326)," which requires an entity to recognize credit losses as an allowance rather than as a write-down. For nonpublic entities, the amendments are effective for fiscal years beginning after December 15, 2021, and interim periods within fiscal years beginning after December 15, 2021. Early adoption is permitted. The Company is planning to adopt ASU 2016-03 for its year ending December 31, 2022 and is currently evaluating to what extent ASU 2016-13 will affect the Company's financial position, results of operations, cash flows and related disclosures.

Restatement and Revision of Previously Issued Consolidated Financial Statements (Tables)

12 Months Ended

Dec. 31, 2019

Accounting Changes and Error Corrections [Abstract]

Schedule of Error Corrections and Prior Period Adjustments



	Year Ended December 31, 2019
	As Previously Reported			Restatement Impacts			Restatement References	As Restated
	(In thousands, except per share data)
Revenue	$	612,843		$	(1,057	)	a,b,c,d,f	$	611,786
Cost of sales	483,298			(64		)	f	483,234
Gross profit	129,545			(993		)		128,552
Selling, general and administrative expenses	91,302			9,079			a,c,f	100,381
Amortization of intangible assets	1,377			—				1,377
Operating profit	36,866			(10,072		)		26,794
Interest expense, net	2,975			—				2,975
Other expense (income), net	(502		)	144			f	(358		)
Income from continuing operations before income taxes	34,393			(10,216		)		24,177
Income tax expense	9,315			(231		)	e	9,084
Net income from continuing operations	25,078			(9,985		)		15,093
Loss from discontinued operations, net of tax	(28,600		)	—				(28,600		)
Net income (loss)	$	(3,522	)	$	(9,985	)		$	(13,507	)

Basic and diluted earnings (loss) per share:
Continuing operations	$	1.83		$	(0.73	)		$	1.10
Discontinued operations	(2.09		)	—				(2.09		)
Basic and diluted earnings (loss) per share	$	(0.26	)	$	(0.73	)		$	(0.99	)

Basic weighted average shares outstanding	13,690							13,690
Diluted weighted average shares outstanding	13,726							13,726

(a) Write-off of Assets: The correction of these misstatements resulted in a decrease to revenue of $0.4 million and an increase to selling, general and administrative ("SG&A") expense of $6.9 million

(b) Reversal of Revenue: The correction of these misstatements resulted in a decrease to revenue of $1.1 million

(c) Correction of misclassification of Selling and Marketing Expenses: The correction of these misstatements resulted in an increase to revenue and an increase to SG&A expense of $1.6 million

(d) Correction for the timing of recognition of customer price concessions: The correction of these misstatements resulted in a decrease to revenue of $1.3 million

(e) Tax adjustments for corrections: The correction of these misstatements resulted in a decrease to income tax expense of $0.2 million

(f) Correction of other immaterial errors: The correction of these misstatements resulted in an increase to revenue of $0.1 million, a decrease to cost of sales of $0.1 million, an increase to SG&A expense of $0.6 million, and an increase in other expense of $0.1 million

CONSOLIDATED STATEMENTS OF OPERATIONS



	Year Ended December 31, 2018
	As Previously Reported			Restatement Impacts			Restatement References	As Restated
Revenue	$	629,710		$	372		c,f	$	630,082
Cost of sales	492,195			(1,165		)	f	491,030
Gross profit	137,515			1,537				139,052
Selling, general and administrative expenses	97,964			6,157			a,c,f	104,121
Amortization of intangible assets	1,381			—				1,381
Operating profit	38,170			(4,620		)		33,550
Interest expense, net	2,916			—				2,916
Other expense (income), net	293			(144		)	f	149
Income from continuing operations before income taxes	34,961			(4,476		)		30,485
Income tax expense	7,816			(390		)	e	7,426
Net income from continuing operations	27,145			(4,086		)		23,059
Loss from discontinued operations, net of tax	(5,361		)	—				(5,361		)
Net income (loss)	$	21,784		$	(4,086	)		$	17,698

Basic and diluted earnings (loss) per share:
Continuing operations	$	1.98		$	(0.30	)		$	1.68
Discontinued operations	(0.39		)	—				(0.39		)
Basic and diluted earnings (loss) per share	$	1.59		$	(0.30	)		$	1.29

Basic weighted average shares outstanding	13,699							13,699
Diluted weighted average shares outstanding	13,731							13,731

(a) Write-off of Assets: The correction of these misstatements resulted in an increase to selling, general and administrative ("SG&A") expense of $4.9 million

(c) Correction of misclassification of Selling and Marketing Expenses: The correction of these misstatements resulted in an increase to revenue and an increase to SG&A expense of $1.5 million

(e) Tax adjustments for corrections: The correction of these misstatements resulted in a decrease to income tax expense of $0.4 million

(f) Correction of other immaterial errors: The correction of these misstatements resulted in a decrease to revenue of $1.1 million, a decrease to cost of sales of $1.2 million, a decrease to SG&A expense of $0.2 million, and a decrease in other expense of $0.1 million

CONSOLIDATED STATEMENTS OF OPERATIONS



	Year Ended December 31, 2017
	As Previously Reported			Restatement Impacts			Restatement References	As Restated
Revenue	$	612,229		$	(173	)	c,d,f	$	612,056
Cost of sales	477,220			(1,281		)	f	475,939
Gross profit	135,009			1,108				136,117
Selling, general and administrative expenses	93,700			3,080			a,c,f	96,780
Amortization of intangible assets	1,381			—				1,381
Operating profit	39,928			(1,972		)		37,956
Interest expense, net	1,572			—				1,572
Other expense (income), net	(692		)	—				(692		)
Income from continuing operations before income taxes	39,048			(1,972		)		37,076
Income tax expense	18,918			49			e	18,967
Net income from continuing operations	20,130			(2,021		)		18,109
Loss from discontinued operations, net of tax	(2,225		)	—				(2,225		)
Net income (loss)	$	17,905		$	(2,021	)		$	15,884

Basic and diluted earnings (loss) per share:
Continuing operations	$	1.47		$	(0.15	)		$	1.32
Discontinued operations	(0.16		)	—				(0.16		)
Basic and diluted earnings (loss) per share	$	1.31		$	(0.15	)		$	1.16

Basic weighted average shares outstanding	13,673							13,673
Diluted weighted average shares outstanding	13,685							13,685

(a) Write-off of Assets: The correction of these misstatements resulted in an increase to selling, general and administrative ("SG&A") expense of $1.3 million

(c) Correction of misclassification of Selling and Marketing Expenses: The correction of these misstatements resulted in an increase to revenue and an increase to SG&A expense of $1.6 million

(d) Correction for the timing of recognition of customer price concessions: The correction of these misstatements resulted in a decrease to revenue of $0.3 million

(e) Tax adjustments for corrections: The correction of these misstatements resulted in an increase to income tax expense of $0.1 million

(f) Correction of other immaterial errors: The correction of these misstatements resulted in a decrease to revenue of $1.5 million, a decrease to cost of sales of $1.3 million, and an increase to SG&A expense of $0.2 million

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (LOSS)



	Year Ended December 31, 2019
	As Previously Reported			Restatement Impacts			As Restated
	(In thousands)
Net income (loss)	$	(3,522	)	$	(9,985	)	$	(13,507	)
Other comprehensive income (loss), net of tax:				—
Foreign currency translation adjustment	1,101			(591		)	510
(Loss) gain on long-term intra-entity foreign currency transactions	(79		)	—			(79		)
Cash flow hedging activity	(1,713		)	144			(1,569		)
Reclassification of hedging activities into earnings	349			—			349
Pension plan adjustment	1,410			—			1,410
Reclassification of pension adjustments into earnings	254			94			348
Total other comprehensive income (loss), net of tax	1,322			(353		)	969
Comprehensive income (loss)	$	(2,200	)	$	(10,338	)	$	(12,538	)

See description of the net income (loss) impacts in the consolidated statement of operations for the year ended December 31, 2019 section above.

The decrease to foreign currency translation adjustments is the result of the translation impacts of restatements in the write-off of assets, reversal of revenue and timing of recognition of customer pricing concessions categories.

The increases to cash flow hedging and the reclassification of pension adjustments are from the correction of other immaterial errors.

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (LOSS)



	Year Ended December 31, 2018
	As Previously Reported			Restatement Impacts			As Restated
Net income (loss)	$	21,784		$	(4,086	)	$	17,698
Other comprehensive income (loss), net of tax:				—
Foreign currency translation adjustment	(159		)	86			(73		)
(Loss) gain on long-term intra-entity foreign currency transactions	(1,006		)	—			(1,006		)
Cash flow hedging activity	244			(144		)	100
Reclassification of hedging activities into earnings	153			—			153
Pension plan adjustment	(1,920		)	—			(1,920		)
Reclassification of pension adjustments into earnings	650			(94		)	556
Total other comprehensive loss, net of tax	(2,038		)	(152		)	(2,190		)
Comprehensive income (loss)	$	19,746		$	(4,238	)	$	15,508

See description of the net income (loss) impacts in the consolidated statement of operations for the year ended December 31, 2018 section above.

The increase to foreign currency translation adjustments is the result of the translation impacts of restatements in the write-off of assets category.

The decreases to cash flow hedging and the reclassification of pension adjustments are from the correction of other immaterial errors.

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (LOSS)



	Year Ended December 31, 2017
	As Previously Reported			Restatement Impacts			As Restated
Net income (loss)	$	17,905		$	(2,021	)	$	15,884
Other comprehensive income (loss), net of tax:				—
Foreign currency translation adjustment	689			(41		)	648
(Loss) gain on long-term intra-entity foreign currency transactions	—			—			—
Cash flow hedging activity	(749		)	—			(749		)
Reclassification of hedging activities into earnings	641			—			641
Pension plan adjustment	1,510			—			1,510
Reclassification of pension adjustments into earnings	306			—			306
Total other comprehensive income (loss), net of tax	2,397			(41		)	2,356
Comprehensive income (loss)	$	20,302		$	(2,062	)	$	18,240

See description of the net income (loss) impacts in the consolidated statement of operations for the year ended December 31, 2017 section above.

The decrease to foreign currency translation adjustments is the result of the translation impacts of restatements in the write-off of assets category.



	December 31, 2019
	As Previously Reported			Restatement Impacts			Restatement Reference	As Restated
	(In thousands)
Assets
Current assets
Cash and cash equivalents	$	2,142		$	—			$	2,142
Trade receivables, net	113,781			(5,400		)	a,b,d	108,381
Inventory	109,621			185			f	109,806
Prepaid expenses and other current assets	23,102			(11,757		)	a,b,f	11,345
Current assets of discontinued operations	5,383			—				5,383
Total current assets	254,029			(16,972		)		237,057
Property, plant and equipment, net	22,324			—				22,324
Goodwill	6,253			—				6,253
Other intangible assets, net	3,141			—				3,141
Deferred income taxes	3,853			2,395			e	6,248
Deferred costs	10,941			—				10,941
Other non-current assets	2,085			—				2,085
Non-current assets of discontinued operations	614			—				614
Total assets	$	303,240		$	(14,577	)		$	288,663
Liabilities and stockholders' equity
Current liabilities
Accounts payable	$	111,117		$	231		f	$	111,348
Accounts payable to NACCO Industries, Inc.	496			—				496
Revolving credit agreements	23,497			—				23,497
Accrued compensation	14,277			750			f	15,027
Accrued product returns	8,697			—				8,697
Other current liabilities	12,873			(339		)	a,e	12,534
Current liabilities of discontinued operations	29,723			—				29,723
Total current liabilities	200,680			642				201,322
Revolving credit agreements	35,000			—				35,000
Other long-term liabilities	12,501			3,574			e	16,075
Total liabilities	248,181			4,216				252,397
Stockholders’ equity
Preferred stock, par value $0.01 per share	—			—				—
Class A Common stock, par value $0.01 per share; 9,805 shares issued as of December 31, 2019	98			—				98
Class B Common stock, par value $0.01 per share, convertible into Class A on a one-for-one basis; 4,076 shares issued as of December 31, 2019	41			—				41
Capital in excess of par value	54,344			165			f	54,509
Treasury stock	(5,960		)	—				(5,960		)
Retained earnings	22,524			(18,814		)	a,b,d,e,f	3,710
Accumulated other comprehensive loss	(15,988		)	(144		)	a,b,d,e	(16,132		)
Total stockholders’ equity	55,059			(18,793		)		36,266
Total liabilities and stockholders' equity	$	303,240		$	(14,577	)		$	288,663

(a) Write-off of Assets: The correction of these misstatements resulted in a decrease to trade receivables of $2.5 million, a reduction to prepaid expenses and other current assets of $12.4 million, and an increase to other current liabilities of $0.9 million

(b) Reversal of Revenue: The correction of these misstatements resulted in a decrease to trade receivables of $1.3 million and an increase to prepaid expenses and other current assets of $0.2 million

(d) Correction for the timing of recognition of customer price concessions: The correction of these misstatements resulted in a decrease to trade receivables of $1.6 million

(e) Tax adjustments for corrections: The correction of these misstatements resulted in an increase to deferred income taxes of $2.4 million, a decrease to other current liabilities of $1.2 million, and an increase to other long-term liabilities of $3.6 million

(f) Correction of other immaterial errors: The correction of these misstatements resulted in an increase to prepaid expenses and other current assets of $0.5 million, an increase to inventory of $0.2 million, an increase to accounts payable of $0.2 million, an increase to accrued compensation of $0.7 million, and an increase to capital in excess of par of $0.2 million

CONSOLIDATED BALANCE SHEETS



`	December 31, 2018
	As Previously Reported			Restatement Impacts			Restatement Reference	As Restated
Assets
Current assets
Cash and cash equivalents	$	4,420		$	—			$	4,420
Trade receivables, net	100,821			(2,460		)	a,f	98,361
Inventory	122,697			111			f	122,808
Prepaid expenses and other current assets	22,332			(6,936		)	a	15,396
Current assets of discontinued operations	27,879			—				27,879
Total current assets	278,149			(9,285		)		268,864
Property, plant and equipment, net	20,842			—				20,842
Goodwill	6,253			—				6,253
Other intangible assets, net	4,519			—				4,519
Deferred income taxes	5,518			276			e	5,794
Deferred costs	7,868			—				7,868
Other non-current assets	2,672			—				2,672
Non-current assets of discontinued operations	4,606			—				4,606
Total assets	$	330,427		$	(9,009	)		$	321,418
Liabilities and stockholders' equity
Current liabilities
Accounts payable	$	119,264		$	7		f	$	119,271
Accounts payable to NACCO Industries, Inc.	2,416			—				2,416
Revolving credit agreements	11,624			—				11,624
Accrued compensation	15,525			353			f	15,878
Accrued product returns	10,698			—				10,698
Other current liabilities	24,554			(1,632		)	a,d,e,f	22,922
Current liabilities of discontinued operations	22,820			—				22,820
Total current liabilities	206,901			(1,272		)		205,629
Revolving credit agreements	35,000			—				35,000
Other long-term liabilities	21,128			883			e	22,011
Non-current liabilities of discontinued operations	1,960			—				1,960
Total liabilities	264,989			(389		)		264,600
Stockholders’ equity
Preferred stock, par value $0.01 per share	—			—				—
Class A Common stock, par value $0.01 per share; 9,291 shares issued as of December 31, 2018	93			—				93
Class B Common stock, par value $0.01 per share, convertible into Class A on a one-for-one basis; 4,422 shares issued as of December 31, 2018	44			—				44
Capital in excess of par value	51,714			—				51,714
Treasury stock	—			—				—
Retained earnings	30,897			(8,829		)	a,d,e,f	22,068
Accumulated other comprehensive loss	(17,310		)	209			a,d,e,f	(17,101		)
Total stockholders’ equity	65,438			(8,620		)		56,818
Total liabilities and stockholders' equity	$	330,427		$	(9,009	)		$	321,418

(a) Write-off of Assets: The correction of these misstatements resulted in a decrease to trade receivables of $0.6 million, a reduction to prepaid expenses and other current assets of $6.9 million, and an increase to other current liabilities of $0.6 million

(d) Correction for the timing of recognition of customer price concessions: The correction of these misstatements resulted in an increase to other current liabilities of $0.2 million

(e) Tax adjustments for corrections: The correction of these misstatements resulted in an increase to deferred income taxes of $0.3 million, a decrease to other current liabilities of $0.4 million, and an increase to other long-term liabilities of $0.9 million

(f) Correction of other immaterial errors: The correction of these misstatements resulted in a decrease to trade receivables of $1.9 million, an increase to inventory of $0.1 million, an increase to accrued compensation of $0.4 million, and a decrease to other current liabilities of $2.0 million



	Year Ended December 31, 2019
	As Previously Reported			Restatement Impacts			As Restated
	(In thousands)
Operating activities
Net income from continuing operations	$	25,078		$	(9,985	)	$	15,093
Adjustments to reconcile net income from continuing operations to net cash provided by operating activities:
Depreciation and amortization	4,002			—			4,002
Deferred income taxes	3,248			(1,761		)	1,487
Stock compensation expense	2,632			165			2,797
Other	471			145			616
Net changes in operating assets and liabilities:
Affiliate payable	(1,920		)	—			(1,920		)
Trade receivables	(25,586		)	2,817			(22,769		)
Inventory	13,756			(82		)	13,674
Other assets	(3,121		)	4,248			1,127
Accounts payable	(7,257		)	214			(7,043		)
Other liabilities	(11,101		)	4,259			(6,842		)
Net cash provided by operating activities from continuing operations	202			20			222
Investing activities
Expenditures for property, plant and equipment	(4,122		)	—			(4,122		)
Other	—			—			—
Net cash used for investing activities from continuing operations	(4,122		)	—			(4,122		)
Financing activities
Net additions (reductions) to revolving credit agreements	11,873			—			11,873
Purchase of treasury stock	(5,960		)	—			(5,960		)
Cash dividends paid	(4,851		)	—			(4,851		)
Cash dividends to NACCO Industries, Inc.	—			—			—
Net cash provided by (used for) financing activities from continuing operations	1,062			—			1,062
Cash flows from discontinued operations
Net cash provided by (used for) operating activities from discontinued operations	3,953			—			3,953
Net cash provided by (used for) investing activities from discontinued operations	585			—			585
Net cash used for financing activities from discontinued operations	(103		)	—			(103		)
Cash provided by (used for) discontinued operations	4,435			—			4,435
Effect of exchange rate changes on cash	(765		)	(20		)	(785		)
Cash and Cash Equivalents
(Decrease) increase for the year from continuing operations	(3,623		)	—			(3,623		)
Increase (decrease) for the year from discontinued operations	4,435			—			4,435
Balance at the beginning of the year	6,352			—			6,352
Balance at the end of the year	$	7,164		$	—		$	7,164

See description of the net income impacts in the consolidated statement of operations for the year ended December 31, 2019 section above.

The only impact of the corrections for misstatements on net cash provided by operating activities from continuing operations was due to the effect of exchange rate changes on cash.

CONSOLIDATED STATEMENTS OF CASH FLOWS



	Year Ended December 31, 2018
	As Previously Reported			Restatement Impacts			As Restated
Operating activities
Net income from continuing operations	$	27,145		$	(4,086	)	$	23,059
Adjustments to reconcile net income from continuing operations to net cash provided by operating activities:
Depreciation and amortization	4,277			—			4,277
Deferred income taxes	5,185			289			5,474
Stock compensation expense	3,618			—			3,618
Other	868			(31		)	837
Net changes in operating assets and liabilities:
Affiliate payable	(5,300		)	—			(5,300		)
Trade receivables	16,298			2,231			18,529
Inventory	(12,308		)	53			(12,255		)
Other assets	(10,509		)	5,923			(4,586		)
Accounts payable	(7,756		)	37			(7,719		)
Other liabilities	(4,195		)	(3,784		)	(7,979		)
Net cash provided by operating activities from continuing operations	17,323			632			17,955
Investing activities
Expenditures for property, plant and equipment	(7,759		)	—			(7,759		)
Other	—			—			—
Net cash used for investing activities from continuing operations	(7,759		)	—			(7,759		)
Financing activities
Net additions (reductions) to revolving credit agreements	(4,597		)	—			(4,597		)
Purchase of treasury stock	—			—			—
Cash dividends paid	(4,658		)	—			(4,658		)
Cash dividends to NACCO Industries, Inc.	—			—			—
Net cash provided by (used for) financing activities from continuing operations	(9,255		)	—			(9,255		)
Cash flows from discontinued operations				—
Net cash provided by (used for) operating activities from discontinued operations	(5,499		)	—			(5,499		)
Net cash provided by (used for) investing activities from discontinued operations	(305		)	—			(305		)
Net cash used for financing activities from discontinued operations	—			—			—
Cash provided by (used for) discontinued operations	(5,804		)	—			(5,804		)
Effect of exchange rate changes on cash	941			(632		)	309
Cash and Cash Equivalents
(Decrease) increase for the year from continuing operations	1,250			—			1,250
Increase (decrease) for the year from discontinued operations	(5,804		)	—			(5,804		)
Balance at the beginning of the year	10,906			—			10,906
Balance at the end of the year	$	6,352		$	—		$	6,352

See description of the net income impacts in the consolidated statement of operations for the year ended December 31, 2018 section above.

The only impact of the corrections for misstatements on net cash provided by operating activities from continuing operations was due to the effect of exchange rate changes on cash.

CONSOLIDATED STATEMENTS OF CASH FLOWS



	Year Ended December 31, 2017
	As Previously Reported			Restatement Impacts			As Restated
Operating activities
Net income from continuing operations	$	20,130		$	(2,021	)	$	18,109
Adjustments to reconcile net income from continuing operations to net cash provided by operating activities:
Depreciation and amortization	4,072			—			4,072
Deferred income taxes	4,107			(632		)	3,475
Stock compensation expense	323			—			323
Other	(1,167		)	—			(1,167		)
Net changes in operating assets and liabilities:
Affiliate payable	866			—			866
Trade receivables	(8,442		)	314			(8,128		)
Inventory	(16,485		)	(81		)	(16,566		)
Other assets	(1,960		)	665			(1,295		)
Accounts payable	25,009			—			25,009
Other liabilities	1,850			1,755			3,605
Net cash provided by operating activities from continuing operations	28,303			—			28,303
Investing activities
Expenditures for property, plant and equipment	(6,198		)	—			(6,198		)
Other	21			—			21
Net cash used for investing activities from continuing operations	(6,177		)	—			(6,177		)
Financing activities
Net additions (reductions) to revolving credit agreements	12,630			—			12,630
Purchase of treasury stock	—			—			—
Cash dividends paid	(1,162		)	—			(1,162		)
Cash dividends to NACCO Industries, Inc.	(38,000		)	—			(38,000		)
Net cash provided by (used for) financing activities from continuing operations	(26,532		)	—			(26,532		)
Cash flows from discontinued operations
Net cash provided by (used for) operating activities from discontinued operations	5,137			—			5,137
Net cash provided by (used for) investing activities from discontinued operations	(1,176		)	—			(1,176		)
Net cash used for financing activities from discontinued operations	(70		)	—			(70		)
Cash provided by (used for) discontinued operations	3,891			—			3,891
Effect of exchange rate changes on cash	81			—			81
Cash and Cash Equivalents
(Decrease) increase for the year from continuing operations	(4,325		)	—			(4,325		)
Increase (decrease) for the year from discontinued operations	3,891			—			3,891
Balance at the beginning of the year	11,340			—			11,340
Balance at the end of the year	$	10,906		$	—		$	10,906

See description of the net income impacts in the consolidated statement of operations for the year ended December 31, 2017 section above.

The only impact of the corrections for misstatements on net cash provided by operating activities from continuing operations was due to the effect of exchange rate changes on cash.

CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY



	Class A common stock		Class B common stock			Capital in excess of par value			Treasury stock			Retained earnings			Accumulated other comprehensive income (loss)			Total stockholders' equity
	(In thousands, except per share data)
As Previously Reported
Balance, January 1, 2019	$	93	$	44		$	51,714		$	—		$	30,897		$	(17,310	)	$	65,438
Net loss	—		—			—			—			(3,522		)	—			(3,522		)
Issuance of common stock, net of conversions	5		(3		)	(2		)	—			—			—			—
Purchase of treasury stock	—		—			—			(5,960		)	—			—			(5,960		)
Share-based compensation expense	—		—			2,632			—			—			—			2,632
Cash dividends, $0.355 per share	—		—			—			—			(4,851		)	—			(4,851		)
Other comprehensive loss	—		—			—			—			—			719			719
Reclassification adjustment to net loss	—		—			—			—			—			603			603
Balance, December 31, 2019	$	98	$	41		$	54,344		$	(5,960	)	$	22,524		$	(15,988	)	$	55,059
Restatement Impacts
Balance, January 1, 2019	$	—	$	—		$	—		$	—		$	(8,829	)	$	209		$	(8,620	)
Net loss	—		—			—			—			(9,985		)	—			(9,985		)
Issuance of common stock, net of conversions	—		—			—			—			—			—			—
Purchase of treasury stock	—		—			—			—			—			—			—
Share-based compensation expense	—		—			165			—			—			—			165
Cash dividends, $0.355 per share	—		—			—			—			—			—			—
Other comprehensive loss	—		—			—			—			—			(447		)	(447		)
Reclassification adjustment to net loss	—		—			—			—			—			94			94
Balance, December 31, 2019	$	—	$	—		$	165		$	—		$	(18,814	)	$	(144	)	$	(18,793	)
As Restated
Balance, January 1, 2019	$	93	$	44		$	51,714		$	—		$	22,068		$	(17,101	)	$	56,818
Net loss	—		—			—			—			(13,507		)	—			(13,507		)
Issuance of common stock, net of conversions	5		(3		)	(2		)	—			—			—			—
Purchase of treasury stock	—		—			—			(5,960		)	—			—			(5,960		)
Share-based compensation expense	—		—			2,797			—			—			—			2,797
Cash dividends, $0.355 per share	—		—			—			—			(4,851		)	—			(4,851		)
Other comprehensive loss	—		—			—			—			—			272			272
Reclassification adjustment to net loss	—		—			—			—			—			697			697
Balance, December 31, 2019	$	98	$	41		$	54,509		$	(5,960	)	$	3,710		$	(16,132	)	$	36,266

See description of the net income and other comprehensive income (loss) impacts in the consolidated statement of operations and consolidated statement of comprehensive income (loss) for the year ended December 31, 2019 sections above.

The increase to share-based compensation expense and reclassification adjustment to net loss is the result of the correction of other immaterial errors.

CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY



	Class A common stock		Class B common stock			Capital in excess of par value		Treasury stock		Retained earnings			Accumulated other comprehensive income (loss)			Total stockholders' equity
As Previously Reported
Balance, January 1, 2018	$	88	$	48		$	47,773	$	—	$	12,603		$	(14,104	)	$	46,408
Net loss	—		—			—		—		21,784			—			21,784
Issuance of common stock, net of conversions	5		(4		)	323		—		—			—			324
Purchase of treasury stock	—		—			—		—		—			—			—
Share-based compensation expense	—		—			3,618		—		—			—			3,618
Cash dividends, $0.34 per share	—		—			—		—		(4,658		)	—			(4,658		)
Reclassification due to adoption of ASU 2018-02	—		—			—		—		1,168			(1,168		)	—
Other comprehensive loss	—		—			—		—		—			(2,841		)	(2,841		)
Reclassification adjustment to net loss	—		—			—		—		—			803			803
Balance, December 31, 2018	$	93	$	44		$	51,714	$	—	$	30,897		$	(17,310	)	$	65,438
Restatement Impacts
Balance, January 1, 2018	$	—	$	—		$	—	$	—	$	(4,743	)	$	361		$	(4,382	)
Net loss	—		—			—		—		(4,086		)	—			(4,086		)
Issuance of common stock, net of conversions	—		—			—		—		—			—			—
Purchase of treasury stock	—		—			—		—		—			—			—
Share-based compensation expense	—		—			—		—		—			—			—
Cash dividends, $0.34 per share	—		—			—		—		—			—			—
Reclassification due to adoption of ASU 2018-02	—		—			—		—		—			—			—
Other comprehensive loss	—		—			—		—		—			(58		)	(58		)
Reclassification adjustment to net loss	—		—			—		—		—			(94		)	(94		)
Balance, December 31, 2018	$	—	$	—		$	—	$	—	$	(8,829	)	$	209		$	(8,620	)
As Restated
Balance, January 1, 2018	$	88	$	48		$	47,773	$	—	$	7,860		$	(13,743	)	$	42,026
Net loss	—		—			—		—		17,698			—			17,698
Issuance of common stock, net of conversions	5		(4		)	323		—		—			—			324
Purchase of treasury stock	—		—			—		—		—			—			—
Share-based compensation expense	—		—			3,618		—		—			—			3,618
Cash dividends, $0.34 per share	—		—			—		—		(4,658		)	—			(4,658		)
Reclassification due to adoption of ASU 2018-02	—		—			—		—		1,168			(1,168		)	—
Other comprehensive loss	—		—			—		—		—			(2,899		)	(2,899		)
Reclassification adjustment to net income	—		—			—		—		—			709			709
Balance, December 31, 2018	$	93	$	44		$	51,714	$	—	$	22,068		$	(17,101	)	$	56,818

See description of the net income and other comprehensive income (loss) impacts in the consolidated statement of operations and consolidated statement of comprehensive income (loss) for the year ended December 31, 2018 sections above.

The decrease to the reclassification adjustment to net loss is the result of the correction of other immaterial errors.

CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY



	Class A common stock		Class B common stock		Capital in excess of par value			Treasury stock		Retained earnings			Accumulated other comprehensive income (loss)			Total stockholders' equity
As Previously Reported
Balance, January 1, 2017	$	—	$	—	$	75,031		$	—	$	6,738		$	(16,501	)	$	65,268
Net loss	—		—		—			—		17,905			—			17,905
Issuance of common stock, net of conversions	88		48		(136		)	—		—			—			—
Purchase of treasury stock	—		—		—			—		—			—			—
Share-based compensation expense	—		—		—			—		—			—			—
Cash dividends to NACCO Industries, Inc.	—		—		(27,122		)	—		(10,878		)	—			(38,000		)
Cash dividends, $0.085 per share	—		—		—			—		(1,162		)	—			(1,162		)
Other comprehensive loss	—		—		—			—		—			1,450			1,450
Reclassification adjustment to net loss	—		—		—			—		—			947			947
Balance, December 31, 2017	$	88	$	48	$	47,773		$	—	$	12,603		$	(14,104	)	$	46,408
Restatement Impacts
Balance, January 1, 2017	$	—	$	—	$	—		$	—	$	(2,722	)	$	402		$	(2,320	)
Net loss	—		—		—			—		(2,021		)	—			(2,021		)
Issuance of common stock, net of conversions	—		—		—			—		—			—			—
Purchase of treasury stock	—		—		—			—		—			—			—
Share-based compensation expense	—		—		—			—		—			—			—
Cash dividends to NACCO Industries, Inc.	—		—		—			—		—			—			—
Cash dividends, $0.085 per share	—		—		—			—		—			—			—
Other comprehensive loss	—		—		—			—		—			(41		)	(41		)
Reclassification adjustment to net loss	—		—		—			—		—			—			—
Balance, December 31, 2017	$	—	$	—	$	—		$	—	$	(4,743	)	$	361		$	(4,382	)
As Restated
Balance, January 1, 2017	$	—	$	—	$	75,031		$	—	$	4,016		$	(16,099	)	$	62,948
Net loss	—		—		—			—		15,884			—			15,884
Issuance of common stock, net of conversions	88		48		(136		)	—		—			—			—
Purchase of treasury stock	—		—		—			—		—			—			—
Share-based compensation expense	—		—		—			—		—			—			—
Cash dividends to NACCO Industries, Inc.	—		—		(27,122		)	—		(10,878		)	—			(38,000		)
Cash dividends, $0.085 per share	—		—		—			—		(1,162		)	—			(1,162		)
Other comprehensive loss	—		—		—			—		—			1,409			1,409
Reclassification adjustment to net income	—		—		—			—		—			947			947
Balance, December 31, 2017	$	88	$	48	$	47,773		$	—	$	7,860		$	(13,743	)	$	42,026

See description of the net income and other comprehensive income (loss) impacts in the consolidated statement of operations and consolidated statement of comprehensive income (loss) for the year ended December 31, 2017 sections above.

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS



	As Restated and Recast
	December 31, 2019			September 30, 2019						June 30, 2019						March 31, 2019
	Three Months Ended			Three Months Ended			Nine Months Ended			Three Months Ended			Six Months Ended			Three Months Ended
	(In thousands, except per share data)
Revenue	$	204,570		$	149,508		$	407,216		$	131,065		$	257,707		$	126,642
Cost of sales	162,173			118,562			321,060			102,558			202,498			99,940
Gross profit	42,397			30,946			86,155			28,507			55,209			26,702
Selling, general and administrative expenses	22,996			26,165			77,385			24,976			51,222			26,246
Amortization of intangible assets	341			345			1,036			346			691			345
Operating profit (loss)	19,060			4,439			7,734			3,185			3,296			111
Interest expense, net	767			756			2,208			789			1,452			663
Other expense (income), net	(710		)	681			352			(132		)	(329		)	(197		)
Income (loss) from continuing operations before income taxes	19,003			3,002			5,174			2,528			2,173			(355		)
Income tax expense (benefit)	5,699			2,449			3,385			630			937			307
Net income (loss) from continuing operations	13,304			553			1,789			1,898			1,236			(662		)
Loss from discontinued operations, net of tax	(20,608		)	(2,753		)	(7,992		)	(2,516		)	(5,239		)	(2,723		)
Net loss	$	(7,304	)	$	(2,200	)	$	(6,203	)	$	(618	)	$	(4,003	)	$	(3,385	)

Basic and diluted earnings (loss) per share:
Continuing operations	$	0.98		$	0.04		$	0.13		$	0.14		$	0.09		$	(0.05	)
Discontinued operations	(1.52		)	(0.20		)	(0.58		)	(0.18		)	(0.38		)	(0.20		)
Basic and diluted earnings (loss) per share	$	(0.54	)	$	(0.16	)	$	(0.45	)	$	(0.04	)	$	(0.29	)	$	(0.25	)

Basic weighted average shares outstanding	13,518			13,579			13,726			13,813			13,800			13,786
Diluted weighted average shares outstanding	13,625			13,595			13,731			13,826			13,813			13,786

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS



	As Restated and Recast
	December 31, 2018		September 30, 2018						June 30, 2018						March 31, 2018
	Three Months Ended		Three Months Ended			Nine Months Ended			Three Months Ended			Six Months Ended			Three Months Ended
	(In thousands, except per share data)
Revenue	$	198,166	$	171,301		$	431,916		$	135,583		$	260,615		$	125,032
Cost of sales	156,173		132,897			334,857			104,856			201,960			97,104
Gross profit	41,993		38,404			97,059			30,727			58,655			27,928
Selling, general and administrative expenses	25,599		26,296			78,522			26,437			52,225			25,789
Amortization of intangible assets	345		345			1,036			346			691			345
Operating profit	16,050		11,763			17,501			3,944			5,738			1,794
Interest expense, net	711		886			2,205			809			1,319			510
Other expense (income), net	429		(433		)	(280		)	679			153			(526		)
Income from continuing operations before income taxes	14,910		11,310			15,576			2,456			4,266			1,810
Income tax expense	3,420		2,280			4,007			811			1,727			916
Net income from continuing operations	11,490		9,030			11,569			1,645			2,539			894
Income (loss) from discontinued operations, net of tax	2,371		(1,889		)	(7,732		)	(2,766		)	(5,843		)	(3,077		)
Net income (loss)	$	13,861	$	7,141		$	3,837		$	(1,121	)	$	(3,304	)	$	(2,183	)

Basic and diluted earnings (loss) per share:
Continuing operations	$	0.84	$	0.66		$	0.84		$	0.12		$	0.19		$	0.07
Discontinued operations	0.17		(0.14		)	(0.56		)	(0.20		)	(0.43		)	(0.22		)
Basic and diluted earnings (loss) per share	$	1.01	$	0.52		$	0.28		$	(0.08	)	$	(0.24	)	$	(0.15	)

Basic weighted average shares outstanding	13,714		13,704			13,694			13,695			13,689			13,683
Diluted weighted average shares outstanding	13,844		13,713			13,697			13,704			13,693			13,692

CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (LOSS)



	As Restated
	December 31, 2019			September 30, 2019						June 30, 2019						March 31, 2019
	Three Months Ended			Three Months Ended			Nine Months Ended			Three Months Ended			Six Months Ended			Three Months Ended
	(In thousands)
Net income (loss)	$	(7,304	)	$	(2,200	)	$	(6,203	)	$	(618	)	$	(4,003	)	$	(3,385	)
Other comprehensive income (loss), net of tax:
Foreign currency translation adjustment	201			(18		)	309			113			327			214
(Loss) gain on long-term intra-entity foreign currency transactions	294			(509		)	(373		)	121			136			15
Cash flow hedging activity	(143		)	(127		)	(1,426		)	(877		)	(1,299		)	(422		)
Reclassification of hedging activities into earnings	81			122			268			144			146			2
Pension plan adjustment	1,410			—			—			—			—			—
Reclassification of pension adjustments into earnings	35			127			313			102			186			84
Total other comprehensive income (loss), net of tax	1,878			(405		)	(909		)	(397		)	(504		)	(107		)
Comprehensive income (loss)	$	(5,426	)	$	(2,605	)	$	(7,112	)	$	(1,015	)	$	(4,507	)	$	(3,492	)



	As Restated
	December 31, 2018			September 30, 2018						June 30, 2018						March 31, 2018
	Three Months Ended			Three Months Ended			Nine Months Ended			Three Months Ended			Six Months Ended			Three Months Ended
	(In thousands)
Net income (loss)	$	13,861		$	7,141		$	3,837		$	(1,121	)	$	(3,304	)	$	(2,183	)
Other comprehensive income (loss), net of tax:
Foreign currency translation adjustment	(1,135		)	902			1,063			(412		)	161			573
(Loss) gain on long-term intra-entity foreign currency transactions	60			(53		)	(1,066		)	(1,013		)	(1,013		)	—
Cash flow hedging activity	(352		)	(301		)	452			464			753			289
Reclassification of hedging activities into earnings	48			(102		)	105			41			207			166
Pension plan adjustment	(1,920		)	—			—			—			—			—
Reclassification of pension adjustments into earnings	141			115			415			142			300			158
Total other comprehensive income (loss), net of tax	(3,158		)	561			969			(778		)	408			1,186
Comprehensive income (loss)	$	10,703		$	7,702		$	4,805		$	(1,899	)	$	(2,896	)	$	(997	)

CONDENSED CONSOLIDATED BALANCE SHEETS



`	As Restated and Recast
	September 30, 2019			June 30, 2019			March 31, 2019
	(In thousands)
Assets
Current assets
Cash and cash equivalents	$	1,559		$	1,029		$	1,636
Trade receivables, net	103,091			86,268			79,102
Inventory	161,043			121,472			120,707
Prepaid expenses and other current assets	14,086			16,412			17,379
Current assets of discontinued operations	22,830			21,255			24,692
Total current assets	302,609			246,436			243,516
Property, plant and equipment, net	22,193			21,649			20,984
Goodwill	6,253			6,253			6,253
Other intangible assets, net	3,483			3,828			4,174
Deferred income taxes	5,640			3,754			3,166
Deferred costs	8,804			8,564			8,316
Other non-current assets	1,553			1,984			2,403
Non-current assets of discontinued operations	1,744			4,420			4,446
Total assets	$	352,279		$	296,888		$	293,258
Liabilities and stockholders' equity
Current liabilities
Accounts payable	$	140,011		$	86,199		$	73,720
Accounts payable to NACCO Industries, Inc.	220			220			2,425
Revolving credit agreements	50,152			51,505			54,812
Accrued compensation	14,650			11,725			8,398
Accrued product returns	8,266			8,224			9,314
Other current liabilities	25,880			21,382			17,705
Current liabilities of discontinued operations	24,713			20,048			21,473
Total current liabilities	263,892			199,303			187,847
Revolving credit agreements	30,000			30,000			30,000
Other long-term liabilities	14,258			14,699			18,619
Non-current liabilities of discontinued operations	1,585			3,697			3,834
Total liabilities	309,735			247,699			240,300
Stockholders’ equity
Class A Common stock	95			95			95
Class B Common stock	44			44			44
Capital in excess of par value	54,143			53,342			52,520
Treasury stock	(5,960		)	(2,334		)	—
Retained earnings	12,231			15,646			17,506
Accumulated other comprehensive loss	(18,009		)	(17,604		)	(17,207		)
Total stockholders’ equity	42,544			49,189			52,958
Total liabilities and stockholders' equity	$	352,279		$	296,888		$	293,258

CONDENSED CONSOLIDATED BALANCE SHEETS



`	As Restated and Recast
	September 30, 2018			June 30, 2018			March 31, 2018
	(In thousands)
Assets
Current assets
Cash and cash equivalents	$	1,567		$	1,393		$	1,784
Trade receivables, net	112,309			76,132			79,358
Inventory	155,744			138,721			132,749
Prepaid expenses and other current assets	12,595			14,569			14,615
Current assets of discontinued operations	32,185			30,704			29,086
Total current assets	314,400			261,519			257,592
Property, plant and equipment, net	20,988			19,088			17,643
Goodwill	6,253			6,253			6,253
Other intangible assets, net	4,864			5,209			5,555
Deferred income taxes	7,704			8,877			10,419
Deferred costs	10,153			9,825			10,187
Other non-current assets	3,282			3,178			3,068
Non-current assets of discontinued operations	5,313			5,688			5,661
Total assets	$	372,957		$	319,637		$	316,378
Liabilities and stockholders' equity
Current liabilities
Accounts payable	$	131,620		$	92,488		$	96,924
Accounts payable to NACCO Industries, Inc.	2,480			2,769			7,814
Revolving credit agreements	60,083			66,326			63,308
Accrued compensation	15,421			11,984			9,238
Accrued product returns	9,601			9,648			10,815
Other current liabilities	22,488			15,769			21,227
Current liabilities of discontinued operations	29,693			26,830			21,509
Total current liabilities	271,386			225,814			230,835
Revolving credit agreements	30,000			30,000			20,000
Other long-term liabilities	22,343			21,654			21,831
Non-current liabilities of discontinued operations	2,293			2,416			2,565
Total liabilities	326,022			279,884			275,231
Stockholders’ equity
Class A Common stock	92			92			92
Class B Common stock	45			45			45
Capital in excess of par value	51,366			50,721			49,051
Treasury stock	—			—			—
Retained earnings	9,373			3,397			5,683
Accumulated other comprehensive loss	(13,941		)	(14,502		)	(13,724		)
Total stockholders’ equity	46,935			39,753			41,147
Total liabilities and stockholders' equity	$	372,957		$	319,637		$	316,378

CONDENSED CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY



	For the Year Ended December 31, 2019
	Class A common stock		Class B common stock			Capital in excess of par value ⁽¹⁾			Treasury stock			Retained earnings ⁽¹⁾			Accumulated other comprehensive income (loss)⁽¹⁾			Total stockholders' equity ⁽¹⁾
	(In thousands, except per share data)
Balance as Restated, January 1, 2019	$	93	$	44		$	51,714		$	—		$	22,068		$	(17,101	)	$	56,818
Net loss	—		—			—			—			(3,385		)	—			(3,385		)
Issuance of common stock, net of conversions	2		—			(1		)	—			—			—			1
Purchase of treasury stock	—		—			—			—			—			—			—
Share-based compensation expense	—		—			807			—			—			—			807
Cash dividends, $0.085 per share	—		—			—			—			(1,177		)	—			(1,177		)
Other comprehensive loss	—		—			—			—			—			(192		)	(192		)
Reclassification adjustment to net loss	—		—			—			—			—			86			86
Balance as Restated, March 31, 2019	$	95	$	44		$	52,520		$	—		$	17,506		$	(17,207	)	$	52,958
Net loss	—		—			—			—			(618		)	—			(618		)
Issuance of common stock, net of conversions	—		—			—			—			—			—			—
Purchase of treasury stock	—		—			—			(2,334		)	—			—			(2,334		)
Share-based compensation expense	—		—			822			—			—			—			822
Cash dividends, $0.09 per share	—		—			—			—			(1,242		)	—			(1,242		)
Other comprehensive loss	—		—			—			—			—			(643		)	(643		)
Reclassification adjustment to net loss	—		—			—			—			—			246			246
Balance as Restated, June 30, 2019	$	95	$	44		$	53,342		$	(2,334	)	$	15,646		$	(17,604	)	$	49,189
Net loss	—		—			—			—			(2,200		)	—			(2,200		)
Issuance of common stock, net of conversions	—		—			—			—			—			—			—
Purchase of treasury stock	—		—			—			(3,626		)	—			—			(3,626		)
Share-based compensation expense	—		—			801			—			—			—			801
Cash dividends, $0.09 per share	—		—			—			—			(1,215		)	—			(1,215		)
Other comprehensive loss	—		—			—			—			—			(654		)	(654		)
Reclassification adjustment to net loss	—		—			—			—			—			249			249
Balance as Restated, September 30, 2019	$	95	$	44		$	54,143		$	(5,960	)	$	12,231		$	(18,009	)	$	42,544
Net loss	—		—			—			—			(7,304		)	—			(7,304		)
Issuance of common stock, net of conversions	3		(3		)	(1		)	—			—			—			(1		)
Purchase of treasury stock	—		—			—			—			—			—			—
Share-based compensation expense	—		—			367			—			—			—			367
Cash dividends, $0.09 per share	—		—			—			—			(1,217		)	—			(1,217		)
Other comprehensive loss	—		—			—			—			—			1,761			1,761
Reclassification adjustment to net loss	—		—			—			—			—			116			116
Balance as Restated, December 31, 2019	$	98	$	41		$	54,509		$	(5,960	)	$	3,710		$	(16,132	)	$	36,266

(1) As Restated. The restatement impacts on net income are described in the reconciliation of the consolidated statement of operations. The restatement impacts on other comprehensive loss are described in the reconciliation of the consolidated statement of comprehensive income (loss) for the corresponding periods of the year ended December 31, 2019. The quarter ended March 31, 2019 included a change to the reclassification adjustment to net loss of $0.1 million.

CONDENSED CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY



	For the Year Ended December 31, 2018
	Class A common stock		Class B common stock			Capital in excess of par value			Retained earnings ⁽¹⁾			Accumulated other comprehensive income (loss) ⁽¹⁾			Total stockholders' equity ⁽¹⁾
	(In thousands, except per share data)
Balance as Restated, January 1, 2018	$	88	$	48		$	47,773		$	7,860		$	(13,743	)	$	42,026
Net loss	—		—			—			(2,183		)	—			(2,183		)
Issuance of common stock, net of conversions	4		(3		)	323			—			—			324
Share-based compensation expense	—		—			955			—			—			955
Cash dividends, $0.085 per share	—		—			—			(1,162		)	—			(1,162		)
Reclassification due to adoption of ASU 2018-02	—		—			—			1,168			(1,168		)	—
Other comprehensive loss	—		—			—			—			863			863
Reclassification adjustment to net loss	—		—			—			—			324			324
Balance as Restated, March 31, 2018	$	92	$	45		$	49,051		$	5,683		$	(13,724	)	$	41,147
Net loss	—		—			—			(1,121		)	—			(1,121		)
Issuance of common stock, net of conversions	—		—			198			—			—			198
Share-based compensation expense	—		—			1,472			—			—			1,472
Cash dividends, $0.085 per share	—		—			—			(1,165		)	—			(1,165		)
Other comprehensive loss	—		—			—			—			(961		)	(961		)
Reclassification adjustment to net loss	—		—			—			—			183			183
Balance as Restated, June 30, 2018	$	92	$	45		$	50,721		$	3,397		$	(14,502	)	$	39,753
Net loss	—		—			—			7,141			—			7,141
Issuance of common stock, net of conversions	—		—			246			—			—			246
Share-based compensation expense	—		—			399						—			399
Cash dividends, $0.085 per share	—		—			—			(1,165		)	—			(1,165		)
Other comprehensive loss	—		—			—			—			548			548
Reclassification adjustment to net loss	—		—			—			—			13			13
Balance as Restated, September 30, 2018	$	92	$	45		$	51,366		$	9,373		$	(13,941	)	$	46,935
Net loss	—		—			—			13,861			—			13,861
Issuance of common stock, net of conversions	1		(1		)	(444		)	—			—			(444		)
Share-based compensation expense	—		—			792			—			—			792
Cash dividends, $0.085 per share	—		—			—			(1,166		)	—			(1,166		)
Other comprehensive loss	—		—			—			—			(3,349		)	(3,349		)
Reclassification adjustment to net loss	—		—			—			—			189			189
Balance as Restated, December 31, 2018	$	93	$	44		$	51,714		$	22,068		$	(17,101	)	$	56,818

(1) As Restated. The restatement impacts on net income are described in the reconciliation of the consolidated statement of operations. The restatement impacts on other comprehensive loss are described in the reconciliation of the consolidated statement of comprehensive income (loss) for the corresponding periods of the year ended December 31, 2018.

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS



	For the Three Months Ended December 31, 2019
	As Previously Reported			Restatement Impacts			Restatement References	As Restated
	(In thousands)
Revenue	$	207,085		$	(2,515	)	a,b,c,d	$	204,570
Cost of sales	162,173			—				162,173
Gross profit	44,912			(2,515		)		42,397
Selling, general and administrative expenses	19,054			3,942			a,c,f	22,996
Amortization of intangible assets	341			—				341
Operating profit (loss)	25,517			(6,457		)		19,060
Interest expense, net	767			—				767
Other expense (income), net	(710		)	—				(710		)
Income (loss) from continuing operations before income taxes	25,460			(6,457		)		19,003
Income tax expense (benefit)	6,066			(367		)	e	5,699
Net income (loss) from continuing operations	19,394			(6,090		)		13,304
Loss from discontinued operations, net of tax	(20,608		)	—				(20,608		)
Net income (loss)	$	(1,214	)	$	(6,090	)		$	(7,304	)

Basic and diluted earnings (loss) per share:
Continuing operations	$	1.43		$	(0.45	)		$	0.98
Discontinued operations	(1.52		)	—				(1.52		)
Basic and diluted earnings (loss) per share	$	(0.09	)	$	(0.45	)		$	(0.54	)

Basic weighted average shares outstanding	13,518			—				13,518
Diluted weighted average shares outstanding	13,625			—				13,625

(a) Write-off of Assets: The correction of these misstatements resulted in a decrease to revenue of $0.4 million, and an increase to selling, general and administrative ("SG&A") expense of $3.7 million

(b) Reversal of Revenue: The correction of these misstatements resulted in a decrease to revenue of $0.6 million

(c) Correction of misclassification of Selling and Marketing Expenses: The correction of these misstatements resulted in a decrease to revenue and a decrease to SG&A expense of $0.2 million

(d) Correction for the timing of recognition of customer price concessions: The correction of these misstatements resulted in a decrease to revenue of $1.3 million

(e) Tax adjustments for corrections: The correction of these misstatements resulted in a decrease to income tax expense of $0.4 million

(f) Correction of other immaterial errors: The correction of these misstatements resulted in an increase to SG&A expense of $0.5 million

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS



	For the Three Months Ended September 30, 2019
	As Previously Reported		Restatement Impacts			Restatement References	As Restated			Recasting Impacts			As Restated and Recast
	(In thousands)
Revenue	$	169,778	$	18		b,c	$	169,796		$	(20,288	)	$	149,508
Cost of sales	129,194		—				129,194			(10,632		)	118,562
Gross profit	40,584		18				40,602			(9,656		)	30,946
Selling, general and administrative expenses	36,182		2,573			a,c,f	38,755			(12,590		)	26,165
Amortization of intangible assets	345		—				345			—			345
Operating profit (loss)	4,057		(2,552		)		1,505			2,934			4,439
Interest expense, net	864		—				864			(108		)	756
Other expense (income), net	688		—				688			(7		)	681
Income (loss) from continuing operations before income taxes	2,505		(2,552		)		(47		)	3,049			3,002
Income tax expense (benefit)	2,108		45			e	2,153			296			2,449
Net income (loss) from continuing operations	397		(2,597		)		(2,200		)	2,753			553
Loss from discontinued operations, net of tax	—		—				—			(2,753		)	(2,753		)
Net income (loss)	$	397	$	(2,597	)		$	(2,200	)	$	—		$	(2,200	)

Basic and diluted earnings (loss) per share:
Continuing operations	$	0.03	$	(0.19	)		$	(0.16	)	$	0.20		$	0.04
Discontinued operations	—		—				—			(0.20		)	(0.20		)
Basic and diluted earnings (loss) per share	$	0.03	$	(0.19	)		$	(0.16	)	$	—		$	(0.16	)

Basic weighted average shares outstanding	13,579		—				13,579			—			13,579
Diluted weighted average shares outstanding	13,595		—				13,595			—			13,595

(a) Write-off of Assets: The correction of these misstatements resulted in an increase to selling, general and administrative ("SG&A") expense of $2.2 million

(b) Reversal of Revenue: The correction of these misstatements resulted in a decrease to revenue of $0.5 million

(c) Correction of misclassification of Selling and Marketing Expenses: The correction of these misstatements resulted in an increase to revenue and an increase to SG&A expense of $0.5 million

(e) Tax adjustments for corrections: The correction of these misstatements resulted in an increase to income tax expense

(f) Correction of other immaterial errors: The correction of these misstatements resulted in a decrease to SG&A expense of $0.1 million



	For the Nine Months Ended September 30, 2019
	As Previously Reported			Restatement Impacts			Restatement References	As Restated			Recasting Impacts			As Restated and Recast
	(In thousands)
Revenue	$	463,582		$	1,458		b,c,f	$	465,040		$	(57,824	)	$	407,216
Cost of sales	352,618			(65		)	f	352,553			(31,493		)	321,060
Gross profit	110,964			1,522				112,486			(26,331		)	86,155
Selling, general and administrative expenses	108,306			5,137			a,c,f	113,443			(36,058		)	77,385
Amortization of intangible assets	1,036			—				1,036			—			1,036
Operating profit (loss)	1,622			(3,615		)		(1,993		)	9,727			7,734
Interest expense, net	2,514			—				2,514			(306		)	2,208
Other expense (income), net	230			144			f	374			(22		)	352
Income (loss) from continuing operations before income taxes	(1,122		)	(3,759		)		(4,881		)	10,055			5,174
Income tax expense (benefit)	1,186			136			e	1,322			2,063			3,385
Net income (loss) from continuing operations	(2,308		)	(3,895		)		(6,203		)	7,992			1,789
Loss from discontinued operations, net of tax	—			—				—			(7,992		)	(7,992		)
Net income (loss)	$	(2,308	)	$	(3,895	)		$	(6,203	)	$	—		$	(6,203	)

Basic and diluted earnings (loss) per share:
Continuing operations	$	(0.17	)	$	(0.28	)		$	(0.45	)	$	0.58		$	0.13
Discontinued operations	—			—				—			(0.58		)	(0.58		)
Basic and diluted earnings (loss) per share	$	(0.17	)	$	(0.28	)		$	(0.45	)	$	—		$	(0.45	)

Basic weighted average shares outstanding	13,726			—				13,726			—			13,726
Diluted weighted average shares outstanding	13,726			—				13,726			5			13,731

(a) Write-off of Assets: The correction of these misstatements resulted in an increase to selling, general and administrative ("SG&A") expense of $3.3 million

(b) Reversal of Revenue: The correction of these misstatements resulted in a decrease to revenue of $0.5 million

(c) Correction of misclassification of Selling and Marketing Expenses: The correction of these misstatements resulted in an increase to revenue and an increase to SG&A expense of $1.8 million

(e) Tax adjustments for corrections: The correction of these misstatements resulted in an increase to income tax expense of $0.1 million

(f) Correction of other immaterial errors: The correction of these misstatements resulted in an increase to revenue of $0.2 million, a decrease to cost of sales of $0.1 million, and an increase to other expense of $0.1 million.

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS



	For the Three Months Ended June 30, 2019
	As Previously Reported			Restatement Impacts		Restatement References	As Restated			Recasting Impacts			As Restated and Recast
	(In thousands)
Revenue	$	148,427		$	921	c	$	149,348		$	(18,283	)	$	131,065
Cost of sales	112,770			—			112,770			(10,212		)	102,558
Gross profit	35,657			921			36,578			(8,071		)	28,507
Selling, general and administrative expenses	35,617			594		a,c	36,211			(11,235		)	24,976
Amortization of intangible assets	346			—			346			—			346
Operating profit (loss)	(306		)	327			21			3,164			3,185
Interest expense, net	904			—			904			(115		)	789
Other expense (income), net	(126		)	—			(126		)	(6		)	(132		)
Income (loss) from continuing operations before income taxes	(1,084		)	327			(757		)	3,285			2,528
Income tax expense	(140		)	1			(139		)	769			630
Net income (loss) from continuing operations	(944		)	326			(618		)	2,516			1,898
Loss from discontinued operations, net of tax	—			—			—			(2,516		)	(2,516		)
Net income (loss)	$	(944	)	$	326		$	(618	)	$	—		$	(618	)

Basic and diluted earnings (loss) per share:
Continuing operations	$	(0.07	)	$	0.03		$	(0.04	)	$	0.18		$	0.14
Discontinued operations	—			—			—			(0.18		)	(0.18		)
Basic and diluted earnings (loss) per share	$	(0.07	)	$	0.02		$	(0.05	)	$	—		$	(0.04	)

Basic weighted average shares outstanding	13,813			—			13,813			—			13,813
Diluted weighted average shares outstanding	13,813			—			13,813			13			13,826

(a) Write-off of Assets: The correction of these misstatements resulted in a decrease to selling, general and administrative ("SG&A") expense of $0.3 million

(c) Correction of misclassification of Selling and Marketing Expenses: The correction of these misstatements resulted in an increase to revenue and an increase to SG&A expense of $0.9 million



	For the Six Months Ended June 30, 2019
	As Previously Reported			Restatement Impacts			Restatement References	As Restated			Recasting Impacts			As Restated and Recast
	(In thousands)
Revenue	$	293,804		$	1,439		c,f	$	295,243		$	(37,536	)	$	257,707
Cost of sales	223,424			(65		)	f	223,359			(20,861		)	202,498
Gross profit	70,380			1,504				71,884			(16,675		)	55,209
Selling, general and administrative expenses	72,124			2,566			a,c,f	74,690			(23,468		)	51,222
Amortization of intangible assets	691			—				691			—			691
Operating profit (loss)	(2,435		)	(1,062		)		(3,497		)	6,793			3,296
Interest expense, net	1,650			—				1,650			(198		)	1,452
Other expense (income), net	(458		)	144			f	(314		)	(15		)	(329		)
Income (loss) from continuing operations before income taxes	(3,627		)	(1,206		)		(4,833		)	7,006			2,173
Income tax expense (benefit)	(922		)	92			e	(830		)	1,767			937
Net income (loss) from continuing operations	(2,705		)	(1,298		)		(4,003		)	5,239			1,236
Loss from discontinued operations, net of tax	—			—				—			(5,239		)	(5,239		)
Net loss	$	(2,705	)	$	(1,298	)		$	(4,003	)	$	—		$	(4,003	)

Basic and diluted earnings (loss) per share:
Continuing operations	$	(0.20	)	$	(0.09	)		$	(0.29	)	$	0.38		$	0.09
Discontinued operations	—			—				—			(0.38		)	(0.38		)
Basic and diluted earnings (loss) per share	$	(0.20	)	$	(0.09	)		$	(0.29	)	$	—		$	(0.29	)

Basic weighted average shares outstanding	13,800			—				13,800			—			13,800
Diluted weighted average shares outstanding	13,800			—				13,800			13			13,813

(a) Write-off of Assets: The correction of these misstatements resulted in an increase to selling, general and administrative ("SG&A") expense of $1.1 million

(c) Correction of misclassification of Selling and Marketing Expenses: The correction of these misstatements resulted in an increase to revenue and an increase to SG&A expense of $1.3 million

(e) Tax adjustments for corrections: The correction of these misstatements resulted in an increase to income tax expense of $0.1 million

(f) Correction of other immaterial errors: The correction of these misstatements resulted in an increase to revenue of $0.1 million, a decrease to cost of sales of $0.1 million, an increase to SG&A of $0.2 million, and an increase to other expense of $0.1 million

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS



	For the Three Months Ended March 31, 2019
	As Previously Reported			Restatement Impacts			Restatement References	As Restated			Recasting Impacts			As Restated and Recast
	(In thousands)
Revenue	$	145,377		$	518		c,f	$	145,895		$	(19,253	)	$	126,642
Cost of sales	110,654			(65		)	f	110,589			(10,649		)	99,940
Gross profit	34,723			583				35,306			(8,604		)	26,702
Selling, general and administrative expenses	36,507			1,972			a,c,f	38,479			(12,233		)	26,246
Amortization of intangible assets	345			—				345			—			345
Operating profit (loss)	(2,129		)	(1,389		)		(3,518		)	3,629			111
Interest expense, net	746			—				746			(83		)	663
Other expense (income), net	(332		)	144			f	(188		)	(9		)	(197		)
Income (loss) from continuing operations before income taxes	(2,543		)	(1,533		)		(4,076		)	3,721			(355		)
Income tax expense (benefit)	(782		)	91			e	(691		)	998			307
Net income (loss) from continuing operations	(1,761		)	(1,624		)		(3,385		)	2,723			(662		)
Loss from discontinued operations, net of tax	—			—				—			(2,723		)	(2,723		)
Net loss	$	(1,761	)	$	(1,624	)		$	(3,385	)	$	—		$	(3,385	)

Basic and diluted earnings (loss) per share:
Continuing operations	$	(0.13	)	$	(0.12	)		$	(0.25	)	$	0.20		$	(0.05	)
Discontinued operations	—			—				—			(0.20		)	(0.20		)
Basic and diluted earnings (loss) per share	$	(0.13	)	$	(0.12	)		$	(0.25	)	$	—		$	(0.25	)

Basic weighted average shares outstanding	13,786			—				13,786			—			13,786
Diluted weighted average shares outstanding	13,786			—				13,786			—			13,786

(a) Write-off of Assets: The correction of these misstatements resulted in an increase to selling, general and administrative ("SG&A") expense of $1.4 million

(c) Correction of misclassification of Selling and Marketing Expenses: The correction of these misstatements resulted in an increase to revenue and an increase to SG&A expense of $0.4 million

(e) Tax adjustments for corrections: The correction of these misstatements resulted in an increase to income tax expense of $0.1 million

(f) Correction of other immaterial errors: The correction of these misstatements resulted in an increase to revenue of $0.1 million, a decrease to cost of sales of $0.1 million, an increase to SG&A expense of $0.2 million, and an increase in other expense of $0.1 million

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS



	For the Three Months Ended December 31, 2018
	As Previously Reported		Restatement Impacts			Restatement References	As Restated
	(In thousands, except per share data)
Revenue	$	198,981	$	(815	)	c,f	$	198,166
Cost of sales	157,419		(1,246		)	f	156,173
Gross profit	41,562		431				41,993
Selling, general and administrative expenses	23,677		1,922			a,c,f	25,599
Amortization of intangible assets	345		—				345
Operating profit	17,540		(1,490		)		16,050
Interest expense, net	711		—				711
Other expense (income), net	573		(144		)	f	429
Income from continuing operations before income taxes	16,256		(1,346		)		14,910
Income tax expense	3,595		(175		)	e	3,420
Net income from continuing operations	12,661		(1,171		)		11,490
Loss from discontinued operations, net of tax	2,371		—				2,371
Net income (loss)	$	15,032	$	(1,171	)		$	13,861

Basic and diluted earnings (loss) per share:
Continuing operations	$	0.93	$	(0.09	)		$	0.84
Discontinued operations	0.17		—				0.17
Basic and diluted earnings (loss) per share	$	1.10	$	(0.09	)		$	1.01

Basic weighted average shares outstanding	13,714		—				13,714
Diluted weighted average shares outstanding	13,844		—				13,844

(a) Write-off of Assets: The correction of these misstatements resulted in an increase to selling, general and administrative ("SG&A") expense of $1.4 million

(c) Correction of misclassification of Selling and Marketing Expenses: The correction of these misstatements resulted in an increase to revenue and an increase to SG&A expense of $0.6 million

(e) Tax adjustments for corrections: The correction of these misstatements resulted in a decrease to income tax expense of $0.2 million

(f) Correction of other immaterial errors: The correction of these misstatements resulted in a decrease to revenue of $1.4 million, a decrease to cost of sales of $1.2 million, and a decrease in other income of $0.1 million

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS



	For the Three Months Ended September 30, 2018
	As Previously Reported			Restatement Impacts			Restatement References	As Restated			Recasting Impacts			As Restated and Recast
	(In thousands)
Revenue	$	196,901		$	284		c	$	197,185		$	(25,884	)	$	171,301
Cost of sales	146,550			—				146,550			(13,653		)	132,897
Gross profit	50,351			284				50,635			(12,231		)	38,404
Selling, general and administrative expenses	39,211			1,496			a,c	40,707			(14,411		)	26,296
Amortization of intangible assets	345			—				345			—			345
Operating profit	10,795			(1,212		)		9,583			2,180			11,763
Interest expense, net	1,001			—				1,001			(115		)	886
Other expense (income), net	(426		)	—				(426		)	(7		)	(433		)
Income from continuing operations before income taxes	10,220			(1,212		)		9,008			2,302			11,310
Income tax expense	2,176			(309		)	e	1,867			413			2,280
Net income from continuing operations	8,044			(903		)		7,141			1,889			9,030
Loss from discontinued operations, net of tax	—			—				—			(1,889		)	(1,889		)
Net income (loss)	$	8,044		$	(903	)		$	7,141		$	—		$	7,141

Basic and diluted earnings (loss) per share:
Continuing operations	$	0.59		$	(0.07	)		$	0.52		$	0.14		$	0.66
Discontinued operations	—			—				—			(0.14		)	(0.14		)
Basic and diluted earnings (loss) per share	$	0.59		$	(0.07	)		$	0.52		$	—		$	0.52

Basic weighted average shares outstanding	13,704			—				13,704			—			13,704
Diluted weighted average shares outstanding	13,713			—				13,713			—			13,713

(a) Write-off of Assets: The correction of these misstatements resulted in an increase to selling, general and administrative ("SG&A") expense of $1.2 million

(c) Correction of misclassification of Selling and Marketing Expenses: The correction of these misstatements resulted in an increase to revenue and an increase to SG&A expense of $0.3 million

(e) Tax adjustments for corrections: The correction of these misstatements resulted in a decrease to income tax expense of $0.3 million



	For the Nine Months Ended September 30, 2018
	As Previously Reported			Restatement Impacts			Restatement References	As Restated			Recasting Impacts			As Restated and Recast
	(In thousands)
Revenue	$	501,475		$	1,187		c.f	$	502,662		$	(70,746	)	$	431,916
Cost of sales	372,478			81			f	372,559			(37,702		)	334,857
Gross profit	128,997			1,106				130,103			(33,044		)	97,059
Selling, general and administrative expenses	117,328			4,235			a,c,f	121,563			(43,041		)	78,522
Amortization of intangible assets	1,036			—				1,036			—			1,036
Operating profit	10,633			(3,129		)		7,504			9,997			17,501
Interest expense, net	2,422			—				2,422			(217		)	2,205
Other expense (income), net	(253		)	—				(253		)	(27		)	(280		)
Income from continuing operations before income taxes	8,464			(3,129		)		5,335			10,241			15,576
Income tax expense	1,712			(214		)	e	1,498			2,509			4,007
Net income from continuing operations	6,752			(2,915		)		3,837			7,732			11,569
Loss from discontinued operations, net of tax	—			—				—			(7,732		)	(7,732		)
Net income (loss)	$	6,752		$	(2,915	)		$	3,837		$	—		$	3,837

Basic and diluted earnings (loss) per share:
Continuing operations	$	0.49		$	(0.21	)		$	0.28		$	0.56		$	0.84
Discontinued operations	—			—				—			(0.56		)	(0.56		)
Basic and diluted earnings (loss) per share	$	0.49		$	(0.21	)		$	0.28		$	—		$	0.28

Basic weighted average shares outstanding	13,694			—				13,694			—			13,694
Diluted weighted average shares outstanding	13,697			—				13,697			—			13,697

(a) Write-off of Assets: The correction of these misstatements resulted in an increase to selling, general and administrative ("SG&A") expense of $3.5 million

(c) Correction of misclassification of Selling and Marketing Expenses: The correction of these misstatements resulted in an increase to revenue and an increase to SG&A expense of $0.9 million

(e) Tax adjustments for corrections: The correction of these misstatements resulted in a decrease to income tax expense of $0.2 million

(f) Correction of other immaterial errors: The correction of these misstatements resulted in an increase to revenue of $0.3 million, an increase to cost of sales of $0.1 million, and a decrease to SG&A of $0.2 million

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS



	For the Three Months Ended June 30, 2018
	As Previously Reported			Restatement Impacts			Restatement References	As Restated			Recasting Impacts			As Restated and Recast
	(In thousands)
Revenue	$	157,941		$	404		c	$	158,345		$	(22,762	)	$	135,583
Cost of sales	117,088			—				117,088			(12,232		)	104,856
Gross profit	40,853			404				41,257			(10,530		)	30,727
Selling, general and administrative expenses	40,123			525			a,c,f	40,648			(14,211		)	26,437
Amortization of intangible assets	346			—				346			—			346
Operating profit	384			(121		)		263			3,681			3,944
Interest expense, net	889			—				889			(80		)	809
Other expense (income), net	687			—				687			(8		)	679
Income from continuing operations before income taxes	(1,192		)	(121		)		(1,313		)	3,769			2,456
Income tax expense	(318		)	126			e	(192		)	1,003			811
Net income from continuing operations	(874		)	(247		)		(1,121		)	2,766			1,645
Loss from discontinued operations, net of tax	—			—				—			(2,766		)	(2,766		)
Net income (loss)	$	(874	)	$	(247	)		$	(1,121	)	$	—		$	(1,121	)

Basic and diluted earnings (loss) per share:
Continuing operations	$	(0.06	)	$	(0.02	)		$	(0.08	)	$	0.20		$	0.12
Discontinued operations	—			—				—			(0.20		)	(0.20		)
Basic and diluted earnings (loss) per share	$	(0.06	)	$	(0.02	)		$	(0.08	)	$	—		$	(0.08	)

Basic weighted average shares outstanding	13,695			—				13,695			—			13,695
Diluted weighted average shares outstanding	13,695			—				13,695			9			13,704

(a) Write-off of Assets: The correction of these misstatements resulted in an increase to selling, general and administrative ("SG&A") expense of $0.5 million

(c) Correction of misclassification of Selling and Marketing Expenses: The correction of these misstatements resulted in an increase to revenue and an increase to SG&A expense of $0.4 million

(e) Tax adjustments for corrections: The correction of these misstatements resulted in an increase to income tax expense of $0.1 million

(f) Correction of other immaterial errors: The correction of these misstatements resulted in a decrease to SG&A of $0.4 million



	For the Six Months Ended June 30, 2018
	As Previously Reported			Restatement Impacts			Restatement References	As Restated			Recasting Impacts			As Restated and Recast
	(In thousands)
Revenue	$	304,574		$	903		c,f	$	305,477		$	(44,862	)	$	260,615
Cost of sales	225,928			81			f	226,009			(24,049		)	201,960
Gross profit	78,646			822				79,468			(20,813		)	58,655
Selling, general and administrative expenses	78,117			2,738			a,c,f	80,855			(28,630		)	52,225
Amortization of intangible assets	691			—				691			—			691
Operating profit	(162		)	(1,917		)		(2,079		)	7,817			5,738
Interest expense, net	1,421			—				1,421			(102		)	1,319
Other expense (income), net	173			—				173			(20		)	153
Income from continuing operations before income taxes	(1,756		)	(1,917		)		(3,673		)	7,939			4,266
Income tax expense	(464		)	95			e	(369		)	2,096			1,727
Net income from continuing operations	(1,292		)	(2,012		)		(3,304		)	5,843			2,539
Loss from discontinued operations, net of tax	—			—				—			(5,843		)	(5,843		)
Net income (loss)	$	(1,292	)	$	(2,012	)		$	(3,304	)	$	—		$	(3,304	)

Basic and diluted earnings (loss) per share:
Continuing operations	$	(0.09	)	$	(0.15	)		$	(0.24	)	$	0.43		$	0.19
Discontinued operations	—			—				—			(0.43		)	(0.43		)
Basic and diluted earnings (loss) per share	$	(0.09	)	$	(0.15	)		$	(0.24	)	$	—		$	(0.24	)

Basic weighted average shares outstanding	13,689			—				13,689			—			13,689
Diluted weighted average shares outstanding	13,689			—				13,689			4			13,693

(a) Write-off of Assets: The correction of these misstatements resulted in an increase to selling, general and administrative ("SG&A") expense of $2.3 million

(c) Correction of misclassification of Selling and Marketing Expenses: The correction of these misstatements resulted in an increase to revenue and an increase to SG&A expense of $0.6 million

(e) Tax adjustments for corrections: The correction of these misstatements resulted in an increase to income tax expense of $0.1 million

(f) Correction of other immaterial errors: The correction of these misstatements resulted in an increase to revenue of $0.3 million, an increase to cost of sales of $0.1 million, and a decrease to SG&A of $0.2 million

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS



	For the Three Months Ended March 31, 2018
	As Previously Reported			Restatement Impacts			Restatement References	As Restated			Recasting Impacts			As Restated and Recast
	(In thousands)
Revenue	$	146,633		$	499		c,f	$	147,132		$	(22,100	)	$	125,032
Cost of sales	108,840			81			f	108,921			(11,817		)	97,104
Gross profit	37,793			418				38,211			(10,283		)	27,928
Selling, general and administrative expenses	37,994			2,214			a,c,f	40,208			(14,419		)	25,789
Amortization of intangible assets	345			—				345			—			345
Operating profit	(546		)	(1,796		)		(2,342		)	4,136			1,794
Interest expense, net	532			—				532			(22		)	510
Other expense (income), net	(514		)	—				(514		)	(12		)	(526		)
Income from continuing operations before income taxes	(564		)	(1,796		)		(2,360		)	4,170			1,810
Income tax expense	(146		)	(31		)		(177		)	1,093			916
Net income from continuing operations	(418		)	(1,765		)		(2,183		)	3,077			894
Loss from discontinued operations, net of tax	—			—				—			(3,077		)	(3,077		)
Net income (loss)	$	(418	)	$	(1,765	)		$	(2,183	)	$	—		$	(2,183	)

Basic and diluted earnings (loss) per share:
Continuing operations	$	(0.03	)	$	(0.12	)		$	(0.15	)	$	0.22		$	0.07
Discontinued operations	—			—				—			(0.22		)	(0.22		)
Basic and diluted earnings (loss) per share	$	(0.03	)	$	(0.12	)		$	(0.15	)	$	—		$	(0.15	)

Basic weighted average shares outstanding	13,683			—				13,683			—			13,683
Diluted weighted average shares outstanding	13,683			—				13,683			9			13,692

(a) Write-off of Assets: The correction of these misstatements resulted in an increase to selling, general and administrative ("SG&A") expense of $1.7 million

(c) Correction of misclassification of Selling and Marketing Expenses: The correction of these misstatements resulted in an increase to revenue and an increase to SG&A expense of $0.2 million

(f) Correction of other immaterial errors: The correction of these misstatements resulted in an increase to revenue of $0.3 million, and increase to cost of sales of $0.1 million, an increase to SG&A of $0.3 million

CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (LOSS)



	For the Three Months Ended December 31, 2019
	As Previously Reported			Restatement Impacts			As Restated
	(In thousands)
Net income (loss)	$	(1,214	)	$	(6,090	)	$	(7,304	)
Other comprehensive income (loss), net of tax:
Foreign currency translation adjustment	857			(656		)	201
(Loss) gain on long-term intra-entity foreign currency transactions	294			—			294
Cash flow hedging activity	(143		)	—			(143		)
Reclassification of hedging activities into earnings	81			—			81
Pension plan adjustment	1,410			—			1,410
Reclassification of pension adjustments into earnings	35			—			35
Total other comprehensive loss, net of tax	2,534			(656		)	1,878
Comprehensive income (loss)	$	1,320		$	(6,746	)	$	(5,426	)

See description of the net income (loss) impacts in the consolidated statement of operations for the three months ended December 31, 2019 section above.

The decrease to foreign currency translation adjustments is the result of the translation impacts of restatements in the write-off of assets, reversal of revenue and timing of recognition of customer pricing concessions categories.

CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (LOSS)



	For the Three Months Ended September 30, 2019
	As Previously Reported			Restatement Impacts			As Restated
	(In thousands)
Net income (loss)	$	397		$	(2,597	)	$	(2,200	)
Other comprehensive income (loss), net of tax:
Foreign currency translation adjustment	(312		)	294			(18		)
(Loss) gain on long-term intra-entity foreign currency transactions	(509		)	—			(509		)
Cash flow hedging activity	(127		)	—			(127		)
Reclassification of hedging activities into earnings	122			—			122
Pension plan adjustment	—			—			—
Reclassification of pension adjustments into earnings	127			—			127
Total other comprehensive loss, net of tax	(699		)	294			(405		)
Comprehensive income (loss)	$	(302	)	$	(2,303	)	$	(2,605	)

See description of the net income (loss) impacts in the consolidated statement of operations for the three months ended September 30, 2019 section above.

The increase to foreign currency translation adjustments is the result of the translation impacts of restatements in the write-off of assets, reversal of revenue and timing of recognition of customer pricing concessions categories.



	For the Nine Months Ended September 30, 2019
	As Previously Reported			Restatement Impacts			As Restated
	(In thousands)
Net income (loss)	$	(2,308	)	$	(3,895	)	$	(6,203	)
Other comprehensive income (loss), net of tax:
Foreign currency translation adjustment	244			65			309
(Loss) gain on long-term intra-entity foreign currency transactions	(373		)	—			(373		)
Cash flow hedging activity	(1,570		)	144			(1,426		)
Reclassification of hedging activities into earnings	268			—			268
Pension plan adjustment	—			—			—
Reclassification of pension adjustments into earnings	219			94			313
Total other comprehensive loss, net of tax	(1,212		)	303			(909		)
Comprehensive income (loss)	$	(3,520	)	$	(3,592	)	$	(7,112	)

See description of the net income (loss) impacts in the consolidated statement of operations for the nine months ended September 30, 2019 section above.

The increase to foreign currency translation adjustments is the result of the translation impacts of restatements in the write-off of assets, reversal of revenue and timing of recognition of customer pricing concessions categories.

The increases to cash flow hedging and the reclassification of pension adjustments are from the correction of other immaterial errors.

CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (LOSS)



	For the Three Months Ended June 30, 2019
	As Previously Reported			Restatement Impacts			As Restated
	(In thousands)
Net income (loss)	$	(944	)	$	326		$	(618	)
Other comprehensive income (loss), net of tax:
Foreign currency translation adjustment	226			(113		)	113
(Loss) gain on long-term intra-entity foreign currency transactions	121			—			121
Cash flow hedging activity	(877		)	—			(877		)
Reclassification of hedging activities into earnings	144			—			144
Pension plan adjustment	—			—			—
Reclassification of pension adjustments into earnings	102			—			102
Total other comprehensive loss, net of tax	(284		)	(113		)	(397		)
Comprehensive income (loss)	$	(1,228	)	$	213		$	(1,015	)

See description of the net income (loss) impacts in the consolidated statement of operations for the three months ended June 30, 2019 section above.

The decrease to foreign currency translation adjustments is the result of the translation impacts of restatements in the write-off of assets, reversal of revenue and timing of recognition of customer pricing concessions categories.

The increases to the reclassification of pension adjustments are from the correction of other immaterial errors.



	For the Six Months Ended June 30, 2019
	As Previously Reported			Restatement Impacts			As Restated
	(In thousands)
Net income (loss)	$	(2,705	)	$	(1,298	)	$	(4,003	)
Other comprehensive income (loss), net of tax:
Foreign currency translation adjustment	556			(229		)	327
(Loss) gain on long-term intra-entity foreign currency transactions	136			—			136
Cash flow hedging activity	(1,443		)	144			(1,299		)
Reclassification of hedging activities into earnings	146			—			146
Pension plan adjustment	—			—			—
Reclassification of pension adjustments into earnings	92			94			186
Total other comprehensive loss, net of tax	(513		)	9			(504		)
Comprehensive income (loss)	$	(3,218	)	$	(1,289	)	$	(4,507	)

See description of the net income (loss) impacts in the consolidated statement of operations for the six months ended June 30, 2019 section above.

The decrease to foreign currency translation adjustments is the result of the translation impacts of restatements in the write-off of assets and timing of recognition of customer pricing concessions categories.

The increase to cash flow hedging and the reclassification of pension adjustments is from the correction of other immaterial errors.

CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (LOSS)



	For the Three Months Ended March 31, 2019
	As Previously Reported			Restatement Impacts			As Restated
	(In thousands)
Net income (loss)	$	(1,761	)	$	(1,624	)	$	(3,385	)
Other comprehensive income (loss), net of tax:
Foreign currency translation adjustment	330			(116		)	214
(Loss) gain on long-term intra-entity foreign currency transactions	15			—			15
Cash flow hedging activity	(566		)	144			(422		)
Reclassification of hedging activities into earnings	2			—			2
Pension plan adjustment	—			—			—
Reclassification of pension adjustments into earnings	(10		)	94			84
Total other comprehensive loss, net of tax	(229		)	122			(107		)
Comprehensive income (loss)	$	(1,990	)	$	(1,502	)	$	(3,492	)

See description of the net income (loss) impacts in the consolidated statement of operations for the three months ended March 31, 2019 section above.

The decrease to foreign currency translation adjustments is the result of the translation impacts of restatements in the write-off of assets, reversal of revenue and timing of recognition of customer pricing concessions categories.

The increase to cash flow hedging is from the correction of other immaterial errors.

CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (LOSS)



	For the Three Months Ended December 31, 2018
	As Previously Reported			Restatement Impacts			As Restated
	(In thousands)
Net income (loss)	$	15,032		$	(1,171	)	$	13,861
Other comprehensive income (loss), net of tax:
Foreign currency translation adjustment	(1,441		)	306			(1,135		)
(Loss) gain on long-term intra-entity foreign currency transactions	60			—			60
Cash flow hedging activity	(208		)	(144		)	(352		)
Reclassification of hedging activities into earnings	48			—			48
Pension plan adjustment	(1,920		)	—			(1,920		)
Reclassification of pension adjustments into earnings	235			(94		)	141
Total other comprehensive loss, net of tax	(3,226		)	68			(3,158		)
Comprehensive income (loss)	$	11,806		$	(1,103	)	$	10,703

See description of the net income (loss) impacts in the consolidated statement of operations for the three months ended December 31, 2018 section above.

The increase to foreign currency translation adjustments is the result of the translation impacts of restatements in the write-off of assets, reversal of revenue and timing of recognition of customer pricing concessions categories.

The decrease to cash flow hedging and the reclassification of pension adjustments are from the correction of other immaterial errors.

CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (LOSS)



	For the Three Months Ended September 30, 2018
	As Previously Reported			Restatement Impacts			As Restated
	(In thousands)
Net income (loss)	$	8,044		$	(903	)	$	7,141
Other comprehensive income (loss), net of tax:
Foreign currency translation adjustment	1,257			(355		)	902
(Loss) gain on long-term intra-entity foreign currency transactions	(53		)	—			(53		)
Cash flow hedging activity	(301		)	—			(301		)
Reclassification of hedging activities into earnings	(102		)	—			(102		)
Pension plan adjustment	—			—			—
Reclassification of pension adjustments into earnings	115			—			115
Total other comprehensive loss, net of tax	916			(355		)	561
Comprehensive income (loss)	$	8,960		$	(1,258	)	$	7,702

See description of the net income (loss) impacts in the consolidated statement of operations for the three months ended September 30, 2018 section above.

The decrease to foreign currency translation adjustments is the result of the translation impacts of restatements in the write-off of assets, reversal of revenue and timing of recognition of customer pricing concessions categories.



	For the Nine Months Ended September 30, 2018
	As Previously Reported			Restatement Impacts			As Restated
	(In thousands)
Net income (loss)	$	6,752		$	(2,915	)	$	3,837
Other comprehensive income (loss), net of tax:
Foreign currency translation adjustment	1,282			(219		)	1,063
(Loss) gain on long-term intra-entity foreign currency transactions	(1,066		)	—			(1,066		)
Cash flow hedging activity	452			—			452
Reclassification of hedging activities into earnings	105			—			105
Pension plan adjustment	—			—			—
Reclassification of pension adjustments into earnings	415			—			415
Total other comprehensive loss, net of tax	1,188			(219		)	969
Comprehensive income (loss)	$	7,940		$	(3,135	)	$	4,805

See description of the net income (loss) impacts in the consolidated statement of operations for the nine months ended September 30, 2018 section above.

The decrease to foreign currency translation adjustments is the result of the translation impacts of restatements in the write-off of assets, reversal of revenue and timing of recognition of customer pricing concessions categories.

CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (LOSS)



	For the Three Months Ended June 30, 2018
	As Previously Reported			Restatement Impacts			As Restated
	(In thousands)
Net income (loss)	$	(874	)	$	(247	)	$	(1,121	)
Other comprehensive income (loss), net of tax:
Foreign currency translation adjustment	(892		)	480			(412		)
(Loss) gain on long-term intra-entity foreign currency transactions	(1,013		)	—			(1,013		)
Cash flow hedging activity	464			—			464
Reclassification of hedging activities into earnings	41			—			41
Pension plan adjustment	—			—			—
Reclassification of pension adjustments into earnings	142			—			142
Total other comprehensive loss, net of tax	(1,258		)	480			(778		)
Comprehensive income (loss)	$	(2,132	)	$	233		$	(1,899	)

See description of the net income (loss) impacts in the consolidated statement of operations for the three months ended June 30, 2018 section above.

The increase to foreign currency translation adjustments is the result of the translation impacts of restatements in the write-off of assets, reversal of revenue and timing of recognition of customer pricing concessions categories.



	For the Six Months Ended June 30, 2018
	As Previously Reported			Restatement Impacts			As Restated
	(In thousands)
Net income (loss)	$	(1,292	)	$	(2,012	)	$	(3,304	)
Other comprehensive income (loss), net of tax:
Foreign currency translation adjustment	25			136			161
(Loss) gain on long-term intra-entity foreign currency transactions	(1,013		)	—			(1,013		)
Cash flow hedging activity	753			—			753
Reclassification of hedging activities into earnings	207			—			207
Pension plan adjustment	—			—			—
Reclassification of pension adjustments into earnings	300			—			300
Total other comprehensive loss, net of tax	272			136			408
Comprehensive income (loss)	$	(1,020	)	$	(1,876	)	$	(2,896	)

See description of the net income (loss) impacts in the consolidated statement of operations for the six months ended June 30, 2018 section above.

The increase to foreign currency translation adjustments is the result of the translation impacts of restatements in the write-off of assets, reversal of revenue and timing of recognition of customer pricing concessions categories.

CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (LOSS)



	For the Three Months Ended March 31, 2018
	As Previously Reported			Restatement Impacts			As Restated
	(In thousands)
Net income (loss)	$	(418	)	$	(1,765	)	$	(2,183	)
Other comprehensive income (loss), net of tax:
Foreign currency translation adjustment	917			(344		)	573
(Loss) gain on long-term intra-entity foreign currency transactions	—			—			—
Cash flow hedging activity	289			—			289
Reclassification of hedging activities into earnings	166			—			166
Pension plan adjustment	—			—			—
Reclassification of pension adjustments into earnings	158			—			158
Total other comprehensive loss, net of tax	1,530			(344		)	1,186
Comprehensive income (loss)	$	1,112		$	(2,109	)	$	(997	)

See description of the net income (loss) impacts in the consolidated statement of operations for the three months ended March 31, 2018 section above.

The decrease to foreign currency translation adjustments is the result of the translation impacts of restatements in the write-off of assets, reversal of revenue and timing of recognition of customer pricing concessions categories.

Discontinued Operations (Tables)

12 Months Ended

Dec. 31, 2019

Discontinued Operations and Disposal Groups [Abstract]

Disposal Groups, Including Discontinued Operations

KC’s operating results are reflected as discontinued operations in the Consolidated Statements of Operation for all periods presented. The major line items constituting the loss from discontinued operations, net of tax are as follows:



	Year Ended December 31
	2019			2018			2017
	(In thousands)
Revenue	$	100,860		$	113,469		$	128,520
Cost of sales	62,927			61,972			69,708
Gross profit	37,933			51,497			58,812
Selling, general and administrative expenses ⁽¹⁾	54,047			58,035			61,033
Lease termination expense⁽²⁾	15,186			—			435
Operating loss	(31,300		)	(6,538		)	(2,656		)
Interest expense	583			361			258
Other expense, net	26			33			57
Loss from discontinued operations before income taxes	(31,909		)	(6,932		)	(2,971		)
Income tax benefit	(3,309		)	(1,571		)	(746		)
Loss from discontinued operations, net of tax	$	(28,600	)	$	(5,361	)	$	(2,225	)


(1)	Selling, general and administrative expenses includes $1.8 million of severance termination benefits of which $0.4 remains unpaid as of December 31, 2019 and included within accrued compensation (current liabilities of discontinued operations).

(2)

KC recognized lease termination expense of $15.2 million for the estimated costs to terminate lease agreements in 2019 as a result of the decision to wind down the business. The lease termination obligation is measured at fair value using significant observable inputs, which is Level 2 as defined in the fair value hierarchy. The fair value of the lease termination obligation is based on the remaining lease rentals, including common area maintenance costs, real estate taxes, and penalties, adjusted for the effects of deferred rent, and reduced by estimated sublease rentals that could be reasonably obtained.

KC’s assets and liabilities are reflected as assets and liabilities of discontinued operations in the Company’s Consolidated Balance Sheets for all periods presented. The major classes of assets and liabilities included as part of discontinued operations are as follows:



	December 31
	2019		2018
	(In thousands)
Assets
Cash and cash equivalents	$	5,022	$	1,932
Credit card receivables	51		1,771
Inventory	—		21,994
Prepaid expenses and other current assets	310		2,182
Current assets of discontinued operations	$	5,383	$	27,879

Property, plant and equipment, net	$	—	$	1,788
Deferred income taxes	614		2,645
Other non-current assets	—		173
Non-current assets of discontinued operations	$	614	$	4,606

Liabilities
Accounts payable	$	4,594	$	13,704
Accrued compensation	1,058		1,498
Accrued product returns	—		243
Lease termination liability	17,248		—
Other current liabilities	6,823		7,375
Current liabilities of discontinued operations	$	29,723	$	22,820

Other long-term liabilities	—		$	1,960
Non-current liabilities of discontinued operations	$	—	$	1,960

Future Minimum Operating Lease Payments

KC has operating leases for retail stores, a distribution warehouse and corporate office that contractually expire at various dates through 2026. Future minimum operating lease payments at December 31, 2019 are:



	Operating Leases
2020	$	10,942
2021	5,863
2022	4,027
2023	2,458
2024	1,534
Subsequent to 2024	1,669
Total minimum lease payments ⁽¹⁾	$	26,493


(1)	Minimum lease payments have not been reduced by minimum sublease rentals of $6.2 million due in the future under contractual sublease agreements.

- Definition

Tabular disclosure of information related to a disposal group. Includes, but is not limited to, a discontinued operation, disposal classified as held-for-sale or disposed of by means other than sale or disposal of an individually significant component.

+ References

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Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
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Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef
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Reference 9: http://fasb.org/us-gaap/role/ref/legacyRef
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Reference 10: http://fasb.org/us-gaap/role/ref/legacyRef
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+ Details

Property, Plant and Equipment, Net (Tables)

12 Months Ended

Dec. 31, 2019

Property, Plant and Equipment, Net [Abstract]

Property, Plant and Equipment

Property, plant and equipment, net includes the following:



	December 31
	2019		2018
Land	$	226	$	226
Furniture and fixtures	13,071		12,583
Building and improvements	10,116		10,084
Machinery and equipment	32,761		30,728
Construction in progress, including internal-use capitalized software	11,685		10,626
Property, plant and equipment, at cost	67,859		64,247
Less allowances for depreciation and amortization	45,535		43,405
	$	22,324	$	20,842

Intangible Assets (Tables)

12 Months Ended

Dec. 31, 2019

Goodwill and Intangible Assets Disclosure [Abstract]

Schedule of Finite-Lived Intangible Assets

Intangible assets other than goodwill, which are subject to amortization, consist of the following:



	Gross Carrying Amount		Accumulated Amortization			Net Balance
Balance at December 31, 2019
Customer relationships	$	5,760	$	(4,840	)	$	920
Trademarks	3,100		(1,008		)	2,092
Other intangibles	1,240		(1,111		)	129
	$	10,100	$	(6,959	)	$	3,141

Balance at December 31, 2018
Customer relationships	$	5,760	$	(3,880	)	$	1,880
Trademarks	3,100		(808		)	2,292
Other intangibles	1,240		(893		)	347
	$	10,100	$	(5,581	)	$	4,519

Current and Long-Term Financing (Tables)

12 Months Ended

Dec. 31, 2019

Debt Disclosure [Abstract]

Schedule of Debt

The following table summarizes HBB's available and outstanding borrowings:



	December 31
	2019			2018
Total outstanding borrowings for continuing operations:
Revolving credit agreements	$	58,305		$	45,733
Book overdrafts	192			891
Total outstanding borrowings	$	58,497		$	46,624

Current portion of borrowings outstanding	$	23,497		$	11,624
Long-term portion of borrowings outstanding	35,000			35,000
	$	58,497		$	46,624

Total available borrowings, net of limitations, under revolving credit agreements	$	114,366		$	114,669

Unused revolving credit agreements	$	56,061		$	68,936

Weighted average stated interest rate on total borrowings	4.16		%	4.12		%
Weighted average effective interest rate on total borrowings (including interest rate swap agreements)	3.82		%	3.45		%

Derivative Financial Instruments (Tables)

12 Months Ended

Dec. 31, 2019

Derivative Instruments and Hedging Activities Disclosure [Abstract]

Schedule of Interest Rate Derivatives

The following table summarizes the notional amounts, related rates and remaining terms of active and delayed interest rate swap agreements for HBB at December 31 in millions:



	Notional Amount				Average Fixed Rate				Remaining Term at
	2019		2018		2019		2018		December 31, 2019
Interest rate swaps	$	20.0	$	20.0	1.4	%	1.4	%	Extending to January 2020
Interest rate swaps	$	15.0	$	15.0	1.6	%	1.6	%	Extending to January 2024
Delayed start interest rate swaps	$	10.0	$	10.0	1.7	%	1.7	%	Extending to January 2024

Schedule of the Fair Value of Derivative Instruments Recorded in the Consolidated Balance Sheets

The following table summarizes the fair value of derivative instruments at December 31 as recorded in the Consolidated Balance Sheets:



	Asset Derivatives					Liability Derivatives
	Balance sheet location	2019		2018		Balance sheet location	2019		2018
Interest rate swap agreements
Current	Prepaid expenses and other current assets	$	—	$	349	Other current liabilities	$	21	$	—
Long-term	Other non-current assets	—		710		Other long-term liabilities	61		—
Foreign currency exchange contracts
Current	Prepaid expenses and other current assets	—		231		Other current liabilities	308		87
Total derivatives		$	—	$	1,290		$	390	$	87

Leasing Arrangements (Tables)

12 Months Ended

Dec. 31, 2019

Leases [Abstract]

Future Minimum Operating Lease Payments

Future minimum operating lease payments at December 31, 2019 are:



	Operating Leases
2020	$	6,114
2021	4,089
2022	1,816
2023	1,574
2024	1,590
Subsequent to 2024	16,527
Total minimum lease payments	$	31,710

Stockholders' Equity and Earnings Per Share (Tables)

12 Months Ended

Dec. 31, 2019

Equity [Abstract]

Schedule of Stock by Class

The following table sets forth the Company's authorized capital stock information:



	December 31
	2019	2018
	(In thousands)
Preferred stock, par value $0.01 per share
Preferred stock authorized	5,000	5,000

Class A Common stock⁽¹⁾⁽²⁾
Class A Common stock authorized	70,000	70,000
Treasury Stock	365	—

Class B Common stock⁽¹⁾
Class B Common stock authorized	30,000	30,000

(1) Class B Common converted to Class A Common were 345 shares during 2019 and 387 shares 2018.

(2) The Company issued Class A Common shares of 169 during 2019 and 32 during 2018.

Reclassification out of Accumulated Other Comprehensive Income

The following table summarizes changes in accumulated other comprehensive income (loss) by component and related tax effects for periods shown:



	Foreign Currency			Deferred Gain (Loss) on Cash Flow Hedging			Pension Plan Adjustment			Total
Balance, January 1, 2017 (As Restated)	$	(8,221	)	$	616		$	(8,494	)	$	(16,099	)
Other comprehensive income (loss)	648			(456		)	2,446			2,638
Reclassification adjustment to net income	—			916			511			1,427
Tax effects	—			(568		)	(1,141		)	(1,709		)
Balance, December 31, 2017 (As Restated)	$	(7,573	)	$	508		$	(6,678	)	$	(13,743	)
Reclassification due to adoption of ASU 2018-02	—			118			(1,286		)	(1,168		)
Other comprehensive income (loss)	(1,162		)	174			(2,583		)	(3,571		)
Reclassification adjustment to net income	—			213			729			942
Tax effects	83			(134		)	490			439
Balance, December 31, 2018 (As Restated)	$	(8,652	)	$	879		$	(9,328	)	$	(17,101	)
Other comprehensive income (loss)	481			(2,199		)	1,882			164
Reclassification adjustment to net loss	—			490			727			1,217
Tax effects	(50		)	489			(851		)	(412		)
Balance, December 31, 2019 (As Restated)	$	(8,221	)	$	(341	)	$	(7,570	)	$	(16,132	)

Schedule of Earnings Per Share

The weighted average number of shares of Class A Common and Class B Common outstanding used to calculate basic and diluted earnings (loss) per share were as follows:



	As Restated
	2019			2018			2017
Basic weighted average shares outstanding	13,690			13,699			13,673
Dilutive effect of share-based compensation awards	36			32			12
Diluted weighted average shares outstanding	13,726			13,731			13,685

Basic and diluted earnings (loss) per share:
Continuing operations	$	1.10		$	1.68		$	1.32
Discontinued operations	(2.09		)	(0.39		)	(0.16		)
Basic and diluted earnings (loss) per share	$	(0.99	)	$	1.29		$	1.16

- Definition

Tabular disclosure of an entity's stock, including par or stated value per share, number and dollar amount of share subscriptions, shares authorized, shares issued, shares outstanding, number and dollar amount of shares held in an employee trust, dividend per share, total dividends, share conversion features, par value plus additional paid in capital, the value of treasury stock and other information necessary to a fair presentation, and EPS information. Stock by class includes common, convertible, and preferred stocks which are not redeemable or redeemable solely at the option of the issuer. Includes preferred stock with redemption features that are solely within the control of the issuer and mandatorily redeemable stock if redemption is required to occur only upon liquidation or termination of the reporting entity. If more than one issue is outstanding, state the title of each issue and the corresponding dollar amount; dollar amount of any shares subscribed but unissued and the deduction of subscriptions receivable there from; number of shares authorized, issued, and outstanding.

+ References

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+ Details

Revenue (Tables)

12 Months Ended

Dec. 31, 2019

Revenue from Contract with Customer [Abstract]

Disaggregation of Revenue

The following table presents the HBB's revenue on a disaggregated basis for the year ending:



	As Restated
	Year Ended
	December 31
	2019		2018
Type of good or service:
Products	$	607,307	$	626,423
Licensing	4,479		3,659
Total revenues	$	611,786	$	630,082

Income Taxes (Tables)

12 Months Ended

Dec. 31, 2019

Income Tax Disclosure [Abstract]

Schedule of Income Tax Expense (Benefit)

The components of income before income taxes and the income tax provision for the years ended December 31 are as follows:



	As Restated
	2019			2018			2017
Income (loss) before income taxes
Domestic	$	24,835		$	30,835		$	34,136
Foreign	(658		)	(350		)	2,940
	$	24,177		$	30,485		$	37,076
Income tax provision (benefit)
Current income tax provision (benefit):
Federal	$	2,966		$	(323	)	$	12,647
State	1,106			356			1,396
Foreign	3,525			1,919			1,449
Total current	7,597			1,952			15,492
Deferred income tax provision (benefit):
Federal	856			5,592			3,417
State	1,676			447			(96		)
Foreign	(1,045		)	(565		)	154
Total deferred	1,487			5,474			3,475
	$	9,084		$	7,426		$	18,967

Effective Income Tax Rate Reconciliation

A reconciliation of the federal statutory and effective income tax rate for the years ended December 31 is as follows:



	As Restated
	2019					2018					2017
	$			%		$			%		$			%
Income before income taxes	$	24,177				$	30,485				$	37,076
Statutory taxes at 21.0% (35.0% in 2017)	$	5,077		21.0	%	$	6,402		21.0	%	$	12,976		35.0	%
State and local income taxes	1,031			4.3	%	729			2.4	%	824			2.2	%
Valuation allowances	2,190			9.1	%	42			0.1	%	344			0.9	%
Other non-deductible expenses	253			1.0	%	429			1.4	%	—			—	%
Credits	(1,195		)	(4.9	)%	(348		)	(1.1	)%	(458		)	(1.2	)%
Provisional effect of the Tax Cuts and Jobs Act (the "Tax Act")	—			—	%	—			—	%	4,654			12.6	%
Non-deductible spin-related costs	—			—	%	—			—	%	540			1.5	%
Unrecognized tax benefits	2,719			11.2	%	1,427			4.7	%	(12		)	—	%
Other, net	(991		)	(4.1	)%	(1,255		)	(4.1	)%	99			0.3	%
Income tax provision	$	9,084		37.6	%	$	7,426		24.4	%	$	18,967		51.2	%

Deferred Tax Assets and Liabilities

A detailed summary of the total deferred tax assets and liabilities in the Company's Consolidated Balance Sheets resulting from differences in the book and tax basis of assets and liabilities follows:



	As Restated
	December 31
	2019			2018
Deferred tax assets
Tax carryforwards	$	2,867		$	1,456
Inventory	316			—
Accrued expenses and reserves	5,896			5,505
Other employee benefits	1,500			2,349
Other	1,412			996
Total deferred tax assets	11,991			10,306
Less: Valuation allowances	(1,069		)	(1,162		)
	10,922			9,144
Deferred tax liabilities
Inventory	—			37
Accrued pension benefits	2,623			1,854
Depreciation and amortization	2,051			1,459
Total deferred tax liabilities	4,674			3,350
Net deferred tax asset	$	6,248		$	5,794

Summary of Tax Credit Carryforwards

The following table summarizes the tax carryforwards and associated carryforward periods and related valuation allowances where the Company has determined that realization is uncertain:



	As Restated
	December 31, 2019
	Net deferred tax asset		Valuation allowance		Carryforwards expire during:
Non-U.S. net operating loss	$	2,867	$	987	2020 - Indefinite
Total	$	2,867	$	987



	As Restated
	December 31, 2018
	Net deferred tax asset		Valuation allowance		Carryforwards expire during:
Non-U.S. net operating loss	$	1,456	$	917	2020 - Indefinite
Total	$	1,456	$	917

Unrecognized Tax Benefits Roll Forward

The following is a reconciliation of the Company's total gross unrecognized tax benefits, defined as the aggregate tax effect of differences between tax return positions and the benefits recognized in the financial statements for the years ended December 31, 2019, 2018, and 2017. Approximately $3.0 million, $1.4 million, and $0.6 million of these gross amounts as of December 31, 2019, 2018, and 2017, respectively, relate to permanent items that, if recognized, would impact the effective income tax rate. This amount differs from the gross unrecognized tax benefits presented in the table below due to the decrease in U.S. federal income taxes which would occur upon the recognition of the state tax benefits included herein.



	As Restated
	2019		2018			2017
Balance at January 1	$	1,576	$	881		$	671
Additions based on tax positions related to prior years	97		91			—
Additions based on tax positions related to the current year	2,593		1,110			210
Reductions due to settlements with taxing authorities	—		(506		)	—
Balance at December 31	$	4,266	$	1,576		$	881

Retirement Benefit Plans (Tables)

12 Months Ended

Dec. 31, 2019

Retirement Benefits [Abstract]

Assumptions used in accounting for the defined benefit plan

The assumptions used in accounting for the defined benefit plans were as follows for the years ended December 31:



	2019		2018		2017
U.S. Plan
Discount rate for pension benefit obligation	2.88	%	4.00	%	3.30	%
Discount rate for net periodic benefit income	4.00	%	3.30	%	3.60	%
Expected long-term rate of return on assets for net periodic pension income	7.50	%	7.50	%	7.50	%
Non-U.S. Plan
Discount rate for pension benefit obligation	2.96	%	3.50	%	3.25	%
Discount rate for net periodic benefit (income) loss	3.50	%	3.50	%	3.75	%
Expected long-term rate of return on assets for net periodic pension (income) loss	5.50	%	5.50	%	5.50	%

Net periodic benefit income and expense for the defined benefit plan

Set forth below is a detail of the net periodic pension income for the defined benefit plans for the years ended December 31:



	2019			2018			2017
U.S. Plan
Interest cost	$	727		$	681		$	811
Expected return on plan assets	(1,987		)	(2,047		)	(2,074		)
Amortization of actuarial loss	561			623			501
Net periodic pension income	$	(699	)	$	(743	)	$	(762	)

Non-U.S. Plan
Interest cost	$	144		$	142		$	153
Expected return on plan assets	(263		)	(286		)	(264		)
Amortization of actuarial loss	72			200			10
Net periodic pension (income) loss	$	(47	)	$	56		$	(101	)

Changes in plan assets and benefit obligations recognized in comprehensive income (loss)

Set forth below is the detail of other changes in plan assets and benefit obligations recognized in other comprehensive loss (income) for the years ended December 31:



	2019			2018			2017
U.S. Plan
Current year actuarial loss (gain)	$	(1,727	)	$	2,347		$	(2,506	)
Amortization of actuarial loss	(561		)	(623		)	(501		)
Total recognized in other comprehensive loss (income)	$	(2,288	)	$	1,724		$	(3,007	)
Non-U.S. Plan
Current year actuarial loss	$	(155	)	$	236		$	60
Amortization of actuarial loss	(72		)	(200		)	(10		)
Total recognized in other comprehensive loss	$	(227	)	$	36		$	50

Changes in benefit obligations during the year and funded status of defined benefit plan

The following table sets forth the changes in the benefit obligation and the plan assets during the year and the funded status of the defined benefit plans at December 31:



	2019						2018
	U.S. Plan			Non-U.S. Plan			U.S. Plan			Non-U.S. Plan
Change in benefit obligation
Projected benefit obligation at beginning of year	$	19,131		$	4,084		$	21,716		$	4,604
Interest cost	727			144			681			142
Actuarial (gain) loss	1,266			311			(1,278		)	(148		)
Benefits paid	(1,750		)	(182		)	(1,988		)	(151		)
Foreign currency exchange rate changes	—			213			—			(363		)
Projected benefit obligation at end of year	$	19,374		$	4,570		$	19,131		$	4,084
Accumulated benefit obligation at end of year	$	19,374		$	4,570		$	19,131		$	4,084
Change in plan assets
Fair value of plan assets at beginning of year	$	25,671		$	4,744		$	29,237		$	5,456
Actual return on plan assets	4,979			726			(1,578		)	(111		)
Benefits paid	(1,750		)	(182		)	(1,988		)	(151		)
Foreign currency exchange rate changes	—			62			—			(450		)
Fair value of plan assets at end of year	$	28,900		$	5,350		$	25,671		$	4,744
Funded status at end of year	$	9,526		$	780		$	6,540		$	660
Amounts recognized in the balance sheets consist of:
Non-current assets	$	9,526		$	780		$	6,540		$	660
Components of accumulated other comprehensive loss consist of:
Actuarial loss	$	(9,140	)	$	(1,058	)	$	(11,427	)	$	(1,225	)
Deferred taxes and other	2,280			348			2,933			485
	$	(6,860	)	$	(710	)	$	(8,494	)	$	(740	)

Future benefit payments

Future pension benefit payments expected to be paid from assets of the pension plans are:



	U.S. Plan		Non-U.S. Plan
2020	$	2,200	$	184
2021	1,870		215
2022	1,880		246
2023	1,698		243
2024	1,591		249
2025 - 2029	6,148		1,322
	$	15,387	$	2,459

Actual allocation percentage and target allocation percentage for pension plan assets

The following is the actual allocation percentage and target allocation percentage for the U.S. pension plan assets at December 31:



	2019 Actual Allocation		2018 Actual Allocation		Target Allocation Range
U.S. equity securities	45.9	%	43.8	%	36.0% - 54.0%
Non-U.S. equity securities	20.4	%	19.3	%	16.0% - 24.0%
Fixed income securities	33.2	%	36.4	%	30.0% - 40.0%
Money market	0.5	%	0.5	%	0.0% - 10.0%

The following is the actual allocation percentage and target allocation percentage for the Non-U.S. pension plan assets at December 31:



	2019 Actual Allocation		2018 Actual Allocation		Target Allocation Range
Canadian equity securities	30.2	%	29.5	%	25.0% - 35.0%
Non-Canadian equity securities	32.3	%	29.9	%	25.0% - 35.0%
Fixed income securities	37.5	%	40.6	%	30.0% - 50.0%
Cash and cash equivalents	—	%	—	%	0.0% - 5.0%

Fair value of pension plan assets

Following are the values as of December 31:



	U.S. Plan				Non-U.S. Plan
	2019		2018		2019		2018
U.S. equity securities	$	13,255	$	11,251	$	929	$	735
Non-U.S. equity securities	5,904		4,930		2,412		2,081
Fixed income securities	9,596		9,350		2,009		1,928
Money market	145		140		—		—
Total	$	28,900	$	25,671	$	5,350	$	4,744

Data by Geographic Region (Tables)

12 Months Ended

Dec. 31, 2019

Segment Reporting [Abstract]

Revenue From External Customers and Long-Lived Assets, by Geographical Areas

Revenue and property, plant and equipment related to continuing operations outside the U.S., based on customer and asset location, are as follows:



	U.S.		Other		Consolidated
2019
Revenue from unaffiliated customers (As Restated)	$	463,608	$	148,178	$	611,786
Property, plant and equipment, net	$	16,828	$	5,496	$	22,324
2018
Revenue from unaffiliated customers (As Restated)	$	488,520	$	141,562	$	630,082
Property, plant and equipment, net	$	15,344	$	5,498	$	20,842
2017
Revenue from unaffiliated customers (As Restated)	$	478,770	$	133,286	$	612,056
Property, plant and equipment, net	$	10,974	$	5,005	$	15,979

Quarterly Results of Operations (Unaudited) (Tables)

12 Months Ended

Dec. 31, 2019

Quarterly Financial Information Disclosure [Abstract]

Quarterly Financial Information

A summary of the unaudited results of operations for the year ended December 31 is as follows:



	2019
	As Restated and Recast
	First Quarter			Second Quarter			Third Quarter			Fourth Quarter
Revenue	$	126,642		$	131,065		$	149,508		$	204,570
Gross profit	$	26,702		$	28,507		$	30,946		$	42,397
Operating profit	$	111		$	3,185		$	4,439		$	19,060

Income (loss) from continuing operations, net of tax	$	(662	)	$	1,898		$	553		$	13,304
Loss from discontinued operations, net of tax	(2,723		)	(2,516		)	(2,753		)	(20,608		)
Net income (loss)	$	(3,385	)	$	(618	)	$	(2,200	)	$	(7,304	)

Basic and diluted earnings (loss) per share:
Continuing operations	$	(0.05	)	$	0.14		$	0.04		$	0.98
Discontinued operations	(0.20		)	(0.18		)	(0.20		)	(1.52		)
Basic and diluted earnings (loss) per share	$	(0.25	)	$	(0.04	)	$	(0.16	)	$	(0.54	)



	2018
	As Restated and Recast
	First Quarter			Second Quarter			Third Quarter			Fourth Quarter
Revenue	$	125,032		$	135,583		$	171,301		$	198,166
Gross profit	$	27,928		$	30,727		$	38,404		$	41,993
Operating profit	$	1,794		$	3,944		$	11,763		$	16,050

Income from continuing operations, net of tax	$	894		$	1,645		$	9,030		$	11,490
(Loss) income from discontinued operations, net of tax	(3,077		)	(2,766		)	(1,889		)	2,371
Net income (loss)	$	(2,183	)	$	(1,121	)	$	7,141		$	13,861

Basic and diluted earnings (loss) per share:
Continuing operations	$	0.07		$	0.12		$	0.66		$	0.84
Discontinued operations	(0.22		)	(0.20		)	(0.14		)	0.17
Basic and diluted earnings (loss) per share	$	(0.15	)	$	(0.08	)	$	0.52		$	1.01

Schedule of Error Corrections and Prior Period Adjustments



	Year Ended December 31, 2019
	As Previously Reported			Restatement Impacts			Restatement References	As Restated
	(In thousands, except per share data)
Revenue	$	612,843		$	(1,057	)	a,b,c,d,f	$	611,786
Cost of sales	483,298			(64		)	f	483,234
Gross profit	129,545			(993		)		128,552
Selling, general and administrative expenses	91,302			9,079			a,c,f	100,381
Amortization of intangible assets	1,377			—				1,377
Operating profit	36,866			(10,072		)		26,794
Interest expense, net	2,975			—				2,975
Other expense (income), net	(502		)	144			f	(358		)
Income from continuing operations before income taxes	34,393			(10,216		)		24,177
Income tax expense	9,315			(231		)	e	9,084
Net income from continuing operations	25,078			(9,985		)		15,093
Loss from discontinued operations, net of tax	(28,600		)	—				(28,600		)
Net income (loss)	$	(3,522	)	$	(9,985	)		$	(13,507	)

Basic and diluted earnings (loss) per share:
Continuing operations	$	1.83		$	(0.73	)		$	1.10
Discontinued operations	(2.09		)	—				(2.09		)
Basic and diluted earnings (loss) per share	$	(0.26	)	$	(0.73	)		$	(0.99	)

Basic weighted average shares outstanding	13,690							13,690
Diluted weighted average shares outstanding	13,726							13,726

(a) Write-off of Assets: The correction of these misstatements resulted in a decrease to revenue of $0.4 million and an increase to selling, general and administrative ("SG&A") expense of $6.9 million

(b) Reversal of Revenue: The correction of these misstatements resulted in a decrease to revenue of $1.1 million

(c) Correction of misclassification of Selling and Marketing Expenses: The correction of these misstatements resulted in an increase to revenue and an increase to SG&A expense of $1.6 million

(d) Correction for the timing of recognition of customer price concessions: The correction of these misstatements resulted in a decrease to revenue of $1.3 million

(e) Tax adjustments for corrections: The correction of these misstatements resulted in a decrease to income tax expense of $0.2 million

(f) Correction of other immaterial errors: The correction of these misstatements resulted in an increase to revenue of $0.1 million, a decrease to cost of sales of $0.1 million, an increase to SG&A expense of $0.6 million, and an increase in other expense of $0.1 million

CONSOLIDATED STATEMENTS OF OPERATIONS



	Year Ended December 31, 2018
	As Previously Reported			Restatement Impacts			Restatement References	As Restated
Revenue	$	629,710		$	372		c,f	$	630,082
Cost of sales	492,195			(1,165		)	f	491,030
Gross profit	137,515			1,537				139,052
Selling, general and administrative expenses	97,964			6,157			a,c,f	104,121
Amortization of intangible assets	1,381			—				1,381
Operating profit	38,170			(4,620		)		33,550
Interest expense, net	2,916			—				2,916
Other expense (income), net	293			(144		)	f	149
Income from continuing operations before income taxes	34,961			(4,476		)		30,485
Income tax expense	7,816			(390		)	e	7,426
Net income from continuing operations	27,145			(4,086		)		23,059
Loss from discontinued operations, net of tax	(5,361		)	—				(5,361		)
Net income (loss)	$	21,784		$	(4,086	)		$	17,698

Basic and diluted earnings (loss) per share:
Continuing operations	$	1.98		$	(0.30	)		$	1.68
Discontinued operations	(0.39		)	—				(0.39		)
Basic and diluted earnings (loss) per share	$	1.59		$	(0.30	)		$	1.29

Basic weighted average shares outstanding	13,699							13,699
Diluted weighted average shares outstanding	13,731							13,731

(a) Write-off of Assets: The correction of these misstatements resulted in an increase to selling, general and administrative ("SG&A") expense of $4.9 million

(c) Correction of misclassification of Selling and Marketing Expenses: The correction of these misstatements resulted in an increase to revenue and an increase to SG&A expense of $1.5 million

(e) Tax adjustments for corrections: The correction of these misstatements resulted in a decrease to income tax expense of $0.4 million

(f) Correction of other immaterial errors: The correction of these misstatements resulted in a decrease to revenue of $1.1 million, a decrease to cost of sales of $1.2 million, a decrease to SG&A expense of $0.2 million, and a decrease in other expense of $0.1 million

CONSOLIDATED STATEMENTS OF OPERATIONS



	Year Ended December 31, 2017
	As Previously Reported			Restatement Impacts			Restatement References	As Restated
Revenue	$	612,229		$	(173	)	c,d,f	$	612,056
Cost of sales	477,220			(1,281		)	f	475,939
Gross profit	135,009			1,108				136,117
Selling, general and administrative expenses	93,700			3,080			a,c,f	96,780
Amortization of intangible assets	1,381			—				1,381
Operating profit	39,928			(1,972		)		37,956
Interest expense, net	1,572			—				1,572
Other expense (income), net	(692		)	—				(692		)
Income from continuing operations before income taxes	39,048			(1,972		)		37,076
Income tax expense	18,918			49			e	18,967
Net income from continuing operations	20,130			(2,021		)		18,109
Loss from discontinued operations, net of tax	(2,225		)	—				(2,225		)
Net income (loss)	$	17,905		$	(2,021	)		$	15,884

Basic and diluted earnings (loss) per share:
Continuing operations	$	1.47		$	(0.15	)		$	1.32
Discontinued operations	(0.16		)	—				(0.16		)
Basic and diluted earnings (loss) per share	$	1.31		$	(0.15	)		$	1.16

Basic weighted average shares outstanding	13,673							13,673
Diluted weighted average shares outstanding	13,685							13,685

(a) Write-off of Assets: The correction of these misstatements resulted in an increase to selling, general and administrative ("SG&A") expense of $1.3 million

(c) Correction of misclassification of Selling and Marketing Expenses: The correction of these misstatements resulted in an increase to revenue and an increase to SG&A expense of $1.6 million

(d) Correction for the timing of recognition of customer price concessions: The correction of these misstatements resulted in a decrease to revenue of $0.3 million

(e) Tax adjustments for corrections: The correction of these misstatements resulted in an increase to income tax expense of $0.1 million

(f) Correction of other immaterial errors: The correction of these misstatements resulted in a decrease to revenue of $1.5 million, a decrease to cost of sales of $1.3 million, and an increase to SG&A expense of $0.2 million

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (LOSS)



	Year Ended December 31, 2019
	As Previously Reported			Restatement Impacts			As Restated
	(In thousands)
Net income (loss)	$	(3,522	)	$	(9,985	)	$	(13,507	)
Other comprehensive income (loss), net of tax:				—
Foreign currency translation adjustment	1,101			(591		)	510
(Loss) gain on long-term intra-entity foreign currency transactions	(79		)	—			(79		)
Cash flow hedging activity	(1,713		)	144			(1,569		)
Reclassification of hedging activities into earnings	349			—			349
Pension plan adjustment	1,410			—			1,410
Reclassification of pension adjustments into earnings	254			94			348
Total other comprehensive income (loss), net of tax	1,322			(353		)	969
Comprehensive income (loss)	$	(2,200	)	$	(10,338	)	$	(12,538	)

See description of the net income (loss) impacts in the consolidated statement of operations for the year ended December 31, 2019 section above.

The decrease to foreign currency translation adjustments is the result of the translation impacts of restatements in the write-off of assets, reversal of revenue and timing of recognition of customer pricing concessions categories.

The increases to cash flow hedging and the reclassification of pension adjustments are from the correction of other immaterial errors.

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (LOSS)



	Year Ended December 31, 2018
	As Previously Reported			Restatement Impacts			As Restated
Net income (loss)	$	21,784		$	(4,086	)	$	17,698
Other comprehensive income (loss), net of tax:				—
Foreign currency translation adjustment	(159		)	86			(73		)
(Loss) gain on long-term intra-entity foreign currency transactions	(1,006		)	—			(1,006		)
Cash flow hedging activity	244			(144		)	100
Reclassification of hedging activities into earnings	153			—			153
Pension plan adjustment	(1,920		)	—			(1,920		)
Reclassification of pension adjustments into earnings	650			(94		)	556
Total other comprehensive loss, net of tax	(2,038		)	(152		)	(2,190		)
Comprehensive income (loss)	$	19,746		$	(4,238	)	$	15,508

See description of the net income (loss) impacts in the consolidated statement of operations for the year ended December 31, 2018 section above.

The increase to foreign currency translation adjustments is the result of the translation impacts of restatements in the write-off of assets category.

The decreases to cash flow hedging and the reclassification of pension adjustments are from the correction of other immaterial errors.

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (LOSS)



	Year Ended December 31, 2017
	As Previously Reported			Restatement Impacts			As Restated
Net income (loss)	$	17,905		$	(2,021	)	$	15,884
Other comprehensive income (loss), net of tax:				—
Foreign currency translation adjustment	689			(41		)	648
(Loss) gain on long-term intra-entity foreign currency transactions	—			—			—
Cash flow hedging activity	(749		)	—			(749		)
Reclassification of hedging activities into earnings	641			—			641
Pension plan adjustment	1,510			—			1,510
Reclassification of pension adjustments into earnings	306			—			306
Total other comprehensive income (loss), net of tax	2,397			(41		)	2,356
Comprehensive income (loss)	$	20,302		$	(2,062	)	$	18,240

See description of the net income (loss) impacts in the consolidated statement of operations for the year ended December 31, 2017 section above.

The decrease to foreign currency translation adjustments is the result of the translation impacts of restatements in the write-off of assets category.



	December 31, 2019
	As Previously Reported			Restatement Impacts			Restatement Reference	As Restated
	(In thousands)
Assets
Current assets
Cash and cash equivalents	$	2,142		$	—			$	2,142
Trade receivables, net	113,781			(5,400		)	a,b,d	108,381
Inventory	109,621			185			f	109,806
Prepaid expenses and other current assets	23,102			(11,757		)	a,b,f	11,345
Current assets of discontinued operations	5,383			—				5,383
Total current assets	254,029			(16,972		)		237,057
Property, plant and equipment, net	22,324			—				22,324
Goodwill	6,253			—				6,253
Other intangible assets, net	3,141			—				3,141
Deferred income taxes	3,853			2,395			e	6,248
Deferred costs	10,941			—				10,941
Other non-current assets	2,085			—				2,085
Non-current assets of discontinued operations	614			—				614
Total assets	$	303,240		$	(14,577	)		$	288,663
Liabilities and stockholders' equity
Current liabilities
Accounts payable	$	111,117		$	231		f	$	111,348
Accounts payable to NACCO Industries, Inc.	496			—				496
Revolving credit agreements	23,497			—				23,497
Accrued compensation	14,277			750			f	15,027
Accrued product returns	8,697			—				8,697
Other current liabilities	12,873			(339		)	a,e	12,534
Current liabilities of discontinued operations	29,723			—				29,723
Total current liabilities	200,680			642				201,322
Revolving credit agreements	35,000			—				35,000
Other long-term liabilities	12,501			3,574			e	16,075
Total liabilities	248,181			4,216				252,397
Stockholders’ equity
Preferred stock, par value $0.01 per share	—			—				—
Class A Common stock, par value $0.01 per share; 9,805 shares issued as of December 31, 2019	98			—				98
Class B Common stock, par value $0.01 per share, convertible into Class A on a one-for-one basis; 4,076 shares issued as of December 31, 2019	41			—				41
Capital in excess of par value	54,344			165			f	54,509
Treasury stock	(5,960		)	—				(5,960		)
Retained earnings	22,524			(18,814		)	a,b,d,e,f	3,710
Accumulated other comprehensive loss	(15,988		)	(144		)	a,b,d,e	(16,132		)
Total stockholders’ equity	55,059			(18,793		)		36,266
Total liabilities and stockholders' equity	$	303,240		$	(14,577	)		$	288,663

(a) Write-off of Assets: The correction of these misstatements resulted in a decrease to trade receivables of $2.5 million, a reduction to prepaid expenses and other current assets of $12.4 million, and an increase to other current liabilities of $0.9 million

(b) Reversal of Revenue: The correction of these misstatements resulted in a decrease to trade receivables of $1.3 million and an increase to prepaid expenses and other current assets of $0.2 million

(d) Correction for the timing of recognition of customer price concessions: The correction of these misstatements resulted in a decrease to trade receivables of $1.6 million

(e) Tax adjustments for corrections: The correction of these misstatements resulted in an increase to deferred income taxes of $2.4 million, a decrease to other current liabilities of $1.2 million, and an increase to other long-term liabilities of $3.6 million

(f) Correction of other immaterial errors: The correction of these misstatements resulted in an increase to prepaid expenses and other current assets of $0.5 million, an increase to inventory of $0.2 million, an increase to accounts payable of $0.2 million, an increase to accrued compensation of $0.7 million, and an increase to capital in excess of par of $0.2 million

CONSOLIDATED BALANCE SHEETS



`	December 31, 2018
	As Previously Reported			Restatement Impacts			Restatement Reference	As Restated
Assets
Current assets
Cash and cash equivalents	$	4,420		$	—			$	4,420
Trade receivables, net	100,821			(2,460		)	a,f	98,361
Inventory	122,697			111			f	122,808
Prepaid expenses and other current assets	22,332			(6,936		)	a	15,396
Current assets of discontinued operations	27,879			—				27,879
Total current assets	278,149			(9,285		)		268,864
Property, plant and equipment, net	20,842			—				20,842
Goodwill	6,253			—				6,253
Other intangible assets, net	4,519			—				4,519
Deferred income taxes	5,518			276			e	5,794
Deferred costs	7,868			—				7,868
Other non-current assets	2,672			—				2,672
Non-current assets of discontinued operations	4,606			—				4,606
Total assets	$	330,427		$	(9,009	)		$	321,418
Liabilities and stockholders' equity
Current liabilities
Accounts payable	$	119,264		$	7		f	$	119,271
Accounts payable to NACCO Industries, Inc.	2,416			—				2,416
Revolving credit agreements	11,624			—				11,624
Accrued compensation	15,525			353			f	15,878
Accrued product returns	10,698			—				10,698
Other current liabilities	24,554			(1,632		)	a,d,e,f	22,922
Current liabilities of discontinued operations	22,820			—				22,820
Total current liabilities	206,901			(1,272		)		205,629
Revolving credit agreements	35,000			—				35,000
Other long-term liabilities	21,128			883			e	22,011
Non-current liabilities of discontinued operations	1,960			—				1,960
Total liabilities	264,989			(389		)		264,600
Stockholders’ equity
Preferred stock, par value $0.01 per share	—			—				—
Class A Common stock, par value $0.01 per share; 9,291 shares issued as of December 31, 2018	93			—				93
Class B Common stock, par value $0.01 per share, convertible into Class A on a one-for-one basis; 4,422 shares issued as of December 31, 2018	44			—				44
Capital in excess of par value	51,714			—				51,714
Treasury stock	—			—				—
Retained earnings	30,897			(8,829		)	a,d,e,f	22,068
Accumulated other comprehensive loss	(17,310		)	209			a,d,e,f	(17,101		)
Total stockholders’ equity	65,438			(8,620		)		56,818
Total liabilities and stockholders' equity	$	330,427		$	(9,009	)		$	321,418

(a) Write-off of Assets: The correction of these misstatements resulted in a decrease to trade receivables of $0.6 million, a reduction to prepaid expenses and other current assets of $6.9 million, and an increase to other current liabilities of $0.6 million

(d) Correction for the timing of recognition of customer price concessions: The correction of these misstatements resulted in an increase to other current liabilities of $0.2 million

(e) Tax adjustments for corrections: The correction of these misstatements resulted in an increase to deferred income taxes of $0.3 million, a decrease to other current liabilities of $0.4 million, and an increase to other long-term liabilities of $0.9 million

(f) Correction of other immaterial errors: The correction of these misstatements resulted in a decrease to trade receivables of $1.9 million, an increase to inventory of $0.1 million, an increase to accrued compensation of $0.4 million, and a decrease to other current liabilities of $2.0 million



	Year Ended December 31, 2019
	As Previously Reported			Restatement Impacts			As Restated
	(In thousands)
Operating activities
Net income from continuing operations	$	25,078		$	(9,985	)	$	15,093
Adjustments to reconcile net income from continuing operations to net cash provided by operating activities:
Depreciation and amortization	4,002			—			4,002
Deferred income taxes	3,248			(1,761		)	1,487
Stock compensation expense	2,632			165			2,797
Other	471			145			616
Net changes in operating assets and liabilities:
Affiliate payable	(1,920		)	—			(1,920		)
Trade receivables	(25,586		)	2,817			(22,769		)
Inventory	13,756			(82		)	13,674
Other assets	(3,121		)	4,248			1,127
Accounts payable	(7,257		)	214			(7,043		)
Other liabilities	(11,101		)	4,259			(6,842		)
Net cash provided by operating activities from continuing operations	202			20			222
Investing activities
Expenditures for property, plant and equipment	(4,122		)	—			(4,122		)
Other	—			—			—
Net cash used for investing activities from continuing operations	(4,122		)	—			(4,122		)
Financing activities
Net additions (reductions) to revolving credit agreements	11,873			—			11,873
Purchase of treasury stock	(5,960		)	—			(5,960		)
Cash dividends paid	(4,851		)	—			(4,851		)
Cash dividends to NACCO Industries, Inc.	—			—			—
Net cash provided by (used for) financing activities from continuing operations	1,062			—			1,062
Cash flows from discontinued operations
Net cash provided by (used for) operating activities from discontinued operations	3,953			—			3,953
Net cash provided by (used for) investing activities from discontinued operations	585			—			585
Net cash used for financing activities from discontinued operations	(103		)	—			(103		)
Cash provided by (used for) discontinued operations	4,435			—			4,435
Effect of exchange rate changes on cash	(765		)	(20		)	(785		)
Cash and Cash Equivalents
(Decrease) increase for the year from continuing operations	(3,623		)	—			(3,623		)
Increase (decrease) for the year from discontinued operations	4,435			—			4,435
Balance at the beginning of the year	6,352			—			6,352
Balance at the end of the year	$	7,164		$	—		$	7,164

See description of the net income impacts in the consolidated statement of operations for the year ended December 31, 2019 section above.

The only impact of the corrections for misstatements on net cash provided by operating activities from continuing operations was due to the effect of exchange rate changes on cash.

CONSOLIDATED STATEMENTS OF CASH FLOWS



	Year Ended December 31, 2018
	As Previously Reported			Restatement Impacts			As Restated
Operating activities
Net income from continuing operations	$	27,145		$	(4,086	)	$	23,059
Adjustments to reconcile net income from continuing operations to net cash provided by operating activities:
Depreciation and amortization	4,277			—			4,277
Deferred income taxes	5,185			289			5,474
Stock compensation expense	3,618			—			3,618
Other	868			(31		)	837
Net changes in operating assets and liabilities:
Affiliate payable	(5,300		)	—			(5,300		)
Trade receivables	16,298			2,231			18,529
Inventory	(12,308		)	53			(12,255		)
Other assets	(10,509		)	5,923			(4,586		)
Accounts payable	(7,756		)	37			(7,719		)
Other liabilities	(4,195		)	(3,784		)	(7,979		)
Net cash provided by operating activities from continuing operations	17,323			632			17,955
Investing activities
Expenditures for property, plant and equipment	(7,759		)	—			(7,759		)
Other	—			—			—
Net cash used for investing activities from continuing operations	(7,759		)	—			(7,759		)
Financing activities
Net additions (reductions) to revolving credit agreements	(4,597		)	—			(4,597		)
Purchase of treasury stock	—			—			—
Cash dividends paid	(4,658		)	—			(4,658		)
Cash dividends to NACCO Industries, Inc.	—			—			—
Net cash provided by (used for) financing activities from continuing operations	(9,255		)	—			(9,255		)
Cash flows from discontinued operations				—
Net cash provided by (used for) operating activities from discontinued operations	(5,499		)	—			(5,499		)
Net cash provided by (used for) investing activities from discontinued operations	(305		)	—			(305		)
Net cash used for financing activities from discontinued operations	—			—			—
Cash provided by (used for) discontinued operations	(5,804		)	—			(5,804		)
Effect of exchange rate changes on cash	941			(632		)	309
Cash and Cash Equivalents
(Decrease) increase for the year from continuing operations	1,250			—			1,250
Increase (decrease) for the year from discontinued operations	(5,804		)	—			(5,804		)
Balance at the beginning of the year	10,906			—			10,906
Balance at the end of the year	$	6,352		$	—		$	6,352

See description of the net income impacts in the consolidated statement of operations for the year ended December 31, 2018 section above.

The only impact of the corrections for misstatements on net cash provided by operating activities from continuing operations was due to the effect of exchange rate changes on cash.

CONSOLIDATED STATEMENTS OF CASH FLOWS



	Year Ended December 31, 2017
	As Previously Reported			Restatement Impacts			As Restated
Operating activities
Net income from continuing operations	$	20,130		$	(2,021	)	$	18,109
Adjustments to reconcile net income from continuing operations to net cash provided by operating activities:
Depreciation and amortization	4,072			—			4,072
Deferred income taxes	4,107			(632		)	3,475
Stock compensation expense	323			—			323
Other	(1,167		)	—			(1,167		)
Net changes in operating assets and liabilities:
Affiliate payable	866			—			866
Trade receivables	(8,442		)	314			(8,128		)
Inventory	(16,485		)	(81		)	(16,566		)
Other assets	(1,960		)	665			(1,295		)
Accounts payable	25,009			—			25,009
Other liabilities	1,850			1,755			3,605
Net cash provided by operating activities from continuing operations	28,303			—			28,303
Investing activities
Expenditures for property, plant and equipment	(6,198		)	—			(6,198		)
Other	21			—			21
Net cash used for investing activities from continuing operations	(6,177		)	—			(6,177		)
Financing activities
Net additions (reductions) to revolving credit agreements	12,630			—			12,630
Purchase of treasury stock	—			—			—
Cash dividends paid	(1,162		)	—			(1,162		)
Cash dividends to NACCO Industries, Inc.	(38,000		)	—			(38,000		)
Net cash provided by (used for) financing activities from continuing operations	(26,532		)	—			(26,532		)
Cash flows from discontinued operations
Net cash provided by (used for) operating activities from discontinued operations	5,137			—			5,137
Net cash provided by (used for) investing activities from discontinued operations	(1,176		)	—			(1,176		)
Net cash used for financing activities from discontinued operations	(70		)	—			(70		)
Cash provided by (used for) discontinued operations	3,891			—			3,891
Effect of exchange rate changes on cash	81			—			81
Cash and Cash Equivalents
(Decrease) increase for the year from continuing operations	(4,325		)	—			(4,325		)
Increase (decrease) for the year from discontinued operations	3,891			—			3,891
Balance at the beginning of the year	11,340			—			11,340
Balance at the end of the year	$	10,906		$	—		$	10,906

See description of the net income impacts in the consolidated statement of operations for the year ended December 31, 2017 section above.

The only impact of the corrections for misstatements on net cash provided by operating activities from continuing operations was due to the effect of exchange rate changes on cash.

CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY



	Class A common stock		Class B common stock			Capital in excess of par value			Treasury stock			Retained earnings			Accumulated other comprehensive income (loss)			Total stockholders' equity
	(In thousands, except per share data)
As Previously Reported
Balance, January 1, 2019	$	93	$	44		$	51,714		$	—		$	30,897		$	(17,310	)	$	65,438
Net loss	—		—			—			—			(3,522		)	—			(3,522		)
Issuance of common stock, net of conversions	5		(3		)	(2		)	—			—			—			—
Purchase of treasury stock	—		—			—			(5,960		)	—			—			(5,960		)
Share-based compensation expense	—		—			2,632			—			—			—			2,632
Cash dividends, $0.355 per share	—		—			—			—			(4,851		)	—			(4,851		)
Other comprehensive loss	—		—			—			—			—			719			719
Reclassification adjustment to net loss	—		—			—			—			—			603			603
Balance, December 31, 2019	$	98	$	41		$	54,344		$	(5,960	)	$	22,524		$	(15,988	)	$	55,059
Restatement Impacts
Balance, January 1, 2019	$	—	$	—		$	—		$	—		$	(8,829	)	$	209		$	(8,620	)
Net loss	—		—			—			—			(9,985		)	—			(9,985		)
Issuance of common stock, net of conversions	—		—			—			—			—			—			—
Purchase of treasury stock	—		—			—			—			—			—			—
Share-based compensation expense	—		—			165			—			—			—			165
Cash dividends, $0.355 per share	—		—			—			—			—			—			—
Other comprehensive loss	—		—			—			—			—			(447		)	(447		)
Reclassification adjustment to net loss	—		—			—			—			—			94			94
Balance, December 31, 2019	$	—	$	—		$	165		$	—		$	(18,814	)	$	(144	)	$	(18,793	)
As Restated
Balance, January 1, 2019	$	93	$	44		$	51,714		$	—		$	22,068		$	(17,101	)	$	56,818
Net loss	—		—			—			—			(13,507		)	—			(13,507		)
Issuance of common stock, net of conversions	5		(3		)	(2		)	—			—			—			—
Purchase of treasury stock	—		—			—			(5,960		)	—			—			(5,960		)
Share-based compensation expense	—		—			2,797			—			—			—			2,797
Cash dividends, $0.355 per share	—		—			—			—			(4,851		)	—			(4,851		)
Other comprehensive loss	—		—			—			—			—			272			272
Reclassification adjustment to net loss	—		—			—			—			—			697			697
Balance, December 31, 2019	$	98	$	41		$	54,509		$	(5,960	)	$	3,710		$	(16,132	)	$	36,266

See description of the net income and other comprehensive income (loss) impacts in the consolidated statement of operations and consolidated statement of comprehensive income (loss) for the year ended December 31, 2019 sections above.

The increase to share-based compensation expense and reclassification adjustment to net loss is the result of the correction of other immaterial errors.

CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY



	Class A common stock		Class B common stock			Capital in excess of par value		Treasury stock		Retained earnings			Accumulated other comprehensive income (loss)			Total stockholders' equity
As Previously Reported
Balance, January 1, 2018	$	88	$	48		$	47,773	$	—	$	12,603		$	(14,104	)	$	46,408
Net loss	—		—			—		—		21,784			—			21,784
Issuance of common stock, net of conversions	5		(4		)	323		—		—			—			324
Purchase of treasury stock	—		—			—		—		—			—			—
Share-based compensation expense	—		—			3,618		—		—			—			3,618
Cash dividends, $0.34 per share	—		—			—		—		(4,658		)	—			(4,658		)
Reclassification due to adoption of ASU 2018-02	—		—			—		—		1,168			(1,168		)	—
Other comprehensive loss	—		—			—		—		—			(2,841		)	(2,841		)
Reclassification adjustment to net loss	—		—			—		—		—			803			803
Balance, December 31, 2018	$	93	$	44		$	51,714	$	—	$	30,897		$	(17,310	)	$	65,438
Restatement Impacts
Balance, January 1, 2018	$	—	$	—		$	—	$	—	$	(4,743	)	$	361		$	(4,382	)
Net loss	—		—			—		—		(4,086		)	—			(4,086		)
Issuance of common stock, net of conversions	—		—			—		—		—			—			—
Purchase of treasury stock	—		—			—		—		—			—			—
Share-based compensation expense	—		—			—		—		—			—			—
Cash dividends, $0.34 per share	—		—			—		—		—			—			—
Reclassification due to adoption of ASU 2018-02	—		—			—		—		—			—			—
Other comprehensive loss	—		—			—		—		—			(58		)	(58		)
Reclassification adjustment to net loss	—		—			—		—		—			(94		)	(94		)
Balance, December 31, 2018	$	—	$	—		$	—	$	—	$	(8,829	)	$	209		$	(8,620	)
As Restated
Balance, January 1, 2018	$	88	$	48		$	47,773	$	—	$	7,860		$	(13,743	)	$	42,026
Net loss	—		—			—		—		17,698			—			17,698
Issuance of common stock, net of conversions	5		(4		)	323		—		—			—			324
Purchase of treasury stock	—		—			—		—		—			—			—
Share-based compensation expense	—		—			3,618		—		—			—			3,618
Cash dividends, $0.34 per share	—		—			—		—		(4,658		)	—			(4,658		)
Reclassification due to adoption of ASU 2018-02	—		—			—		—		1,168			(1,168		)	—
Other comprehensive loss	—		—			—		—		—			(2,899		)	(2,899		)
Reclassification adjustment to net income	—		—			—		—		—			709			709
Balance, December 31, 2018	$	93	$	44		$	51,714	$	—	$	22,068		$	(17,101	)	$	56,818

See description of the net income and other comprehensive income (loss) impacts in the consolidated statement of operations and consolidated statement of comprehensive income (loss) for the year ended December 31, 2018 sections above.

The decrease to the reclassification adjustment to net loss is the result of the correction of other immaterial errors.

CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY



	Class A common stock		Class B common stock		Capital in excess of par value			Treasury stock		Retained earnings			Accumulated other comprehensive income (loss)			Total stockholders' equity
As Previously Reported
Balance, January 1, 2017	$	—	$	—	$	75,031		$	—	$	6,738		$	(16,501	)	$	65,268
Net loss	—		—		—			—		17,905			—			17,905
Issuance of common stock, net of conversions	88		48		(136		)	—		—			—			—
Purchase of treasury stock	—		—		—			—		—			—			—
Share-based compensation expense	—		—		—			—		—			—			—
Cash dividends to NACCO Industries, Inc.	—		—		(27,122		)	—		(10,878		)	—			(38,000		)
Cash dividends, $0.085 per share	—		—		—			—		(1,162		)	—			(1,162		)
Other comprehensive loss	—		—		—			—		—			1,450			1,450
Reclassification adjustment to net loss	—		—		—			—		—			947			947
Balance, December 31, 2017	$	88	$	48	$	47,773		$	—	$	12,603		$	(14,104	)	$	46,408
Restatement Impacts
Balance, January 1, 2017	$	—	$	—	$	—		$	—	$	(2,722	)	$	402		$	(2,320	)
Net loss	—		—		—			—		(2,021		)	—			(2,021		)
Issuance of common stock, net of conversions	—		—		—			—		—			—			—
Purchase of treasury stock	—		—		—			—		—			—			—
Share-based compensation expense	—		—		—			—		—			—			—
Cash dividends to NACCO Industries, Inc.	—		—		—			—		—			—			—
Cash dividends, $0.085 per share	—		—		—			—		—			—			—
Other comprehensive loss	—		—		—			—		—			(41		)	(41		)
Reclassification adjustment to net loss	—		—		—			—		—			—			—
Balance, December 31, 2017	$	—	$	—	$	—		$	—	$	(4,743	)	$	361		$	(4,382	)
As Restated
Balance, January 1, 2017	$	—	$	—	$	75,031		$	—	$	4,016		$	(16,099	)	$	62,948
Net loss	—		—		—			—		15,884			—			15,884
Issuance of common stock, net of conversions	88		48		(136		)	—		—			—			—
Purchase of treasury stock	—		—		—			—		—			—			—
Share-based compensation expense	—		—		—			—		—			—			—
Cash dividends to NACCO Industries, Inc.	—		—		(27,122		)	—		(10,878		)	—			(38,000		)
Cash dividends, $0.085 per share	—		—		—			—		(1,162		)	—			(1,162		)
Other comprehensive loss	—		—		—			—		—			1,409			1,409
Reclassification adjustment to net income	—		—		—			—		—			947			947
Balance, December 31, 2017	$	88	$	48	$	47,773		$	—	$	7,860		$	(13,743	)	$	42,026

See description of the net income and other comprehensive income (loss) impacts in the consolidated statement of operations and consolidated statement of comprehensive income (loss) for the year ended December 31, 2017 sections above.

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS



	As Restated and Recast
	December 31, 2019			September 30, 2019						June 30, 2019						March 31, 2019
	Three Months Ended			Three Months Ended			Nine Months Ended			Three Months Ended			Six Months Ended			Three Months Ended
	(In thousands, except per share data)
Revenue	$	204,570		$	149,508		$	407,216		$	131,065		$	257,707		$	126,642
Cost of sales	162,173			118,562			321,060			102,558			202,498			99,940
Gross profit	42,397			30,946			86,155			28,507			55,209			26,702
Selling, general and administrative expenses	22,996			26,165			77,385			24,976			51,222			26,246
Amortization of intangible assets	341			345			1,036			346			691			345
Operating profit (loss)	19,060			4,439			7,734			3,185			3,296			111
Interest expense, net	767			756			2,208			789			1,452			663
Other expense (income), net	(710		)	681			352			(132		)	(329		)	(197		)
Income (loss) from continuing operations before income taxes	19,003			3,002			5,174			2,528			2,173			(355		)
Income tax expense (benefit)	5,699			2,449			3,385			630			937			307
Net income (loss) from continuing operations	13,304			553			1,789			1,898			1,236			(662		)
Loss from discontinued operations, net of tax	(20,608		)	(2,753		)	(7,992		)	(2,516		)	(5,239		)	(2,723		)
Net loss	$	(7,304	)	$	(2,200	)	$	(6,203	)	$	(618	)	$	(4,003	)	$	(3,385	)

Basic and diluted earnings (loss) per share:
Continuing operations	$	0.98		$	0.04		$	0.13		$	0.14		$	0.09		$	(0.05	)
Discontinued operations	(1.52		)	(0.20		)	(0.58		)	(0.18		)	(0.38		)	(0.20		)
Basic and diluted earnings (loss) per share	$	(0.54	)	$	(0.16	)	$	(0.45	)	$	(0.04	)	$	(0.29	)	$	(0.25	)

Basic weighted average shares outstanding	13,518			13,579			13,726			13,813			13,800			13,786
Diluted weighted average shares outstanding	13,625			13,595			13,731			13,826			13,813			13,786

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS



	As Restated and Recast
	December 31, 2018		September 30, 2018						June 30, 2018						March 31, 2018
	Three Months Ended		Three Months Ended			Nine Months Ended			Three Months Ended			Six Months Ended			Three Months Ended
	(In thousands, except per share data)
Revenue	$	198,166	$	171,301		$	431,916		$	135,583		$	260,615		$	125,032
Cost of sales	156,173		132,897			334,857			104,856			201,960			97,104
Gross profit	41,993		38,404			97,059			30,727			58,655			27,928
Selling, general and administrative expenses	25,599		26,296			78,522			26,437			52,225			25,789
Amortization of intangible assets	345		345			1,036			346			691			345
Operating profit	16,050		11,763			17,501			3,944			5,738			1,794
Interest expense, net	711		886			2,205			809			1,319			510
Other expense (income), net	429		(433		)	(280		)	679			153			(526		)
Income from continuing operations before income taxes	14,910		11,310			15,576			2,456			4,266			1,810
Income tax expense	3,420		2,280			4,007			811			1,727			916
Net income from continuing operations	11,490		9,030			11,569			1,645			2,539			894
Income (loss) from discontinued operations, net of tax	2,371		(1,889		)	(7,732		)	(2,766		)	(5,843		)	(3,077		)
Net income (loss)	$	13,861	$	7,141		$	3,837		$	(1,121	)	$	(3,304	)	$	(2,183	)

Basic and diluted earnings (loss) per share:
Continuing operations	$	0.84	$	0.66		$	0.84		$	0.12		$	0.19		$	0.07
Discontinued operations	0.17		(0.14		)	(0.56		)	(0.20		)	(0.43		)	(0.22		)
Basic and diluted earnings (loss) per share	$	1.01	$	0.52		$	0.28		$	(0.08	)	$	(0.24	)	$	(0.15	)

Basic weighted average shares outstanding	13,714		13,704			13,694			13,695			13,689			13,683
Diluted weighted average shares outstanding	13,844		13,713			13,697			13,704			13,693			13,692

CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (LOSS)



	As Restated
	December 31, 2019			September 30, 2019						June 30, 2019						March 31, 2019
	Three Months Ended			Three Months Ended			Nine Months Ended			Three Months Ended			Six Months Ended			Three Months Ended
	(In thousands)
Net income (loss)	$	(7,304	)	$	(2,200	)	$	(6,203	)	$	(618	)	$	(4,003	)	$	(3,385	)
Other comprehensive income (loss), net of tax:
Foreign currency translation adjustment	201			(18		)	309			113			327			214
(Loss) gain on long-term intra-entity foreign currency transactions	294			(509		)	(373		)	121			136			15
Cash flow hedging activity	(143		)	(127		)	(1,426		)	(877		)	(1,299		)	(422		)
Reclassification of hedging activities into earnings	81			122			268			144			146			2
Pension plan adjustment	1,410			—			—			—			—			—
Reclassification of pension adjustments into earnings	35			127			313			102			186			84
Total other comprehensive income (loss), net of tax	1,878			(405		)	(909		)	(397		)	(504		)	(107		)
Comprehensive income (loss)	$	(5,426	)	$	(2,605	)	$	(7,112	)	$	(1,015	)	$	(4,507	)	$	(3,492	)



	As Restated
	December 31, 2018			September 30, 2018						June 30, 2018						March 31, 2018
	Three Months Ended			Three Months Ended			Nine Months Ended			Three Months Ended			Six Months Ended			Three Months Ended
	(In thousands)
Net income (loss)	$	13,861		$	7,141		$	3,837		$	(1,121	)	$	(3,304	)	$	(2,183	)
Other comprehensive income (loss), net of tax:
Foreign currency translation adjustment	(1,135		)	902			1,063			(412		)	161			573
(Loss) gain on long-term intra-entity foreign currency transactions	60			(53		)	(1,066		)	(1,013		)	(1,013		)	—
Cash flow hedging activity	(352		)	(301		)	452			464			753			289
Reclassification of hedging activities into earnings	48			(102		)	105			41			207			166
Pension plan adjustment	(1,920		)	—			—			—			—			—
Reclassification of pension adjustments into earnings	141			115			415			142			300			158
Total other comprehensive income (loss), net of tax	(3,158		)	561			969			(778		)	408			1,186
Comprehensive income (loss)	$	10,703		$	7,702		$	4,805		$	(1,899	)	$	(2,896	)	$	(997	)

CONDENSED CONSOLIDATED BALANCE SHEETS



`	As Restated and Recast
	September 30, 2019			June 30, 2019			March 31, 2019
	(In thousands)
Assets
Current assets
Cash and cash equivalents	$	1,559		$	1,029		$	1,636
Trade receivables, net	103,091			86,268			79,102
Inventory	161,043			121,472			120,707
Prepaid expenses and other current assets	14,086			16,412			17,379
Current assets of discontinued operations	22,830			21,255			24,692
Total current assets	302,609			246,436			243,516
Property, plant and equipment, net	22,193			21,649			20,984
Goodwill	6,253			6,253			6,253
Other intangible assets, net	3,483			3,828			4,174
Deferred income taxes	5,640			3,754			3,166
Deferred costs	8,804			8,564			8,316
Other non-current assets	1,553			1,984			2,403
Non-current assets of discontinued operations	1,744			4,420			4,446
Total assets	$	352,279		$	296,888		$	293,258
Liabilities and stockholders' equity
Current liabilities
Accounts payable	$	140,011		$	86,199		$	73,720
Accounts payable to NACCO Industries, Inc.	220			220			2,425
Revolving credit agreements	50,152			51,505			54,812
Accrued compensation	14,650			11,725			8,398
Accrued product returns	8,266			8,224			9,314
Other current liabilities	25,880			21,382			17,705
Current liabilities of discontinued operations	24,713			20,048			21,473
Total current liabilities	263,892			199,303			187,847
Revolving credit agreements	30,000			30,000			30,000
Other long-term liabilities	14,258			14,699			18,619
Non-current liabilities of discontinued operations	1,585			3,697			3,834
Total liabilities	309,735			247,699			240,300
Stockholders’ equity
Class A Common stock	95			95			95
Class B Common stock	44			44			44
Capital in excess of par value	54,143			53,342			52,520
Treasury stock	(5,960		)	(2,334		)	—
Retained earnings	12,231			15,646			17,506
Accumulated other comprehensive loss	(18,009		)	(17,604		)	(17,207		)
Total stockholders’ equity	42,544			49,189			52,958
Total liabilities and stockholders' equity	$	352,279		$	296,888		$	293,258

CONDENSED CONSOLIDATED BALANCE SHEETS



`	As Restated and Recast
	September 30, 2018			June 30, 2018			March 31, 2018
	(In thousands)
Assets
Current assets
Cash and cash equivalents	$	1,567		$	1,393		$	1,784
Trade receivables, net	112,309			76,132			79,358
Inventory	155,744			138,721			132,749
Prepaid expenses and other current assets	12,595			14,569			14,615
Current assets of discontinued operations	32,185			30,704			29,086
Total current assets	314,400			261,519			257,592
Property, plant and equipment, net	20,988			19,088			17,643
Goodwill	6,253			6,253			6,253
Other intangible assets, net	4,864			5,209			5,555
Deferred income taxes	7,704			8,877			10,419
Deferred costs	10,153			9,825			10,187
Other non-current assets	3,282			3,178			3,068
Non-current assets of discontinued operations	5,313			5,688			5,661
Total assets	$	372,957		$	319,637		$	316,378
Liabilities and stockholders' equity
Current liabilities
Accounts payable	$	131,620		$	92,488		$	96,924
Accounts payable to NACCO Industries, Inc.	2,480			2,769			7,814
Revolving credit agreements	60,083			66,326			63,308
Accrued compensation	15,421			11,984			9,238
Accrued product returns	9,601			9,648			10,815
Other current liabilities	22,488			15,769			21,227
Current liabilities of discontinued operations	29,693			26,830			21,509
Total current liabilities	271,386			225,814			230,835
Revolving credit agreements	30,000			30,000			20,000
Other long-term liabilities	22,343			21,654			21,831
Non-current liabilities of discontinued operations	2,293			2,416			2,565
Total liabilities	326,022			279,884			275,231
Stockholders’ equity
Class A Common stock	92			92			92
Class B Common stock	45			45			45
Capital in excess of par value	51,366			50,721			49,051
Treasury stock	—			—			—
Retained earnings	9,373			3,397			5,683
Accumulated other comprehensive loss	(13,941		)	(14,502		)	(13,724		)
Total stockholders’ equity	46,935			39,753			41,147
Total liabilities and stockholders' equity	$	372,957		$	319,637		$	316,378

CONDENSED CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY



	For the Year Ended December 31, 2019
	Class A common stock		Class B common stock			Capital in excess of par value ⁽¹⁾			Treasury stock			Retained earnings ⁽¹⁾			Accumulated other comprehensive income (loss)⁽¹⁾			Total stockholders' equity ⁽¹⁾
	(In thousands, except per share data)
Balance as Restated, January 1, 2019	$	93	$	44		$	51,714		$	—		$	22,068		$	(17,101	)	$	56,818
Net loss	—		—			—			—			(3,385		)	—			(3,385		)
Issuance of common stock, net of conversions	2		—			(1		)	—			—			—			1
Purchase of treasury stock	—		—			—			—			—			—			—
Share-based compensation expense	—		—			807			—			—			—			807
Cash dividends, $0.085 per share	—		—			—			—			(1,177		)	—			(1,177		)
Other comprehensive loss	—		—			—			—			—			(192		)	(192		)
Reclassification adjustment to net loss	—		—			—			—			—			86			86
Balance as Restated, March 31, 2019	$	95	$	44		$	52,520		$	—		$	17,506		$	(17,207	)	$	52,958
Net loss	—		—			—			—			(618		)	—			(618		)
Issuance of common stock, net of conversions	—		—			—			—			—			—			—
Purchase of treasury stock	—		—			—			(2,334		)	—			—			(2,334		)
Share-based compensation expense	—		—			822			—			—			—			822
Cash dividends, $0.09 per share	—		—			—			—			(1,242		)	—			(1,242		)
Other comprehensive loss	—		—			—			—			—			(643		)	(643		)
Reclassification adjustment to net loss	—		—			—			—			—			246			246
Balance as Restated, June 30, 2019	$	95	$	44		$	53,342		$	(2,334	)	$	15,646		$	(17,604	)	$	49,189
Net loss	—		—			—			—			(2,200		)	—			(2,200		)
Issuance of common stock, net of conversions	—		—			—			—			—			—			—
Purchase of treasury stock	—		—			—			(3,626		)	—			—			(3,626		)
Share-based compensation expense	—		—			801			—			—			—			801
Cash dividends, $0.09 per share	—		—			—			—			(1,215		)	—			(1,215		)
Other comprehensive loss	—		—			—			—			—			(654		)	(654		)
Reclassification adjustment to net loss	—		—			—			—			—			249			249
Balance as Restated, September 30, 2019	$	95	$	44		$	54,143		$	(5,960	)	$	12,231		$	(18,009	)	$	42,544
Net loss	—		—			—			—			(7,304		)	—			(7,304		)
Issuance of common stock, net of conversions	3		(3		)	(1		)	—			—			—			(1		)
Purchase of treasury stock	—		—			—			—			—			—			—
Share-based compensation expense	—		—			367			—			—			—			367
Cash dividends, $0.09 per share	—		—			—			—			(1,217		)	—			(1,217		)
Other comprehensive loss	—		—			—			—			—			1,761			1,761
Reclassification adjustment to net loss	—		—			—			—			—			116			116
Balance as Restated, December 31, 2019	$	98	$	41		$	54,509		$	(5,960	)	$	3,710		$	(16,132	)	$	36,266

(1) As Restated. The restatement impacts on net income are described in the reconciliation of the consolidated statement of operations. The restatement impacts on other comprehensive loss are described in the reconciliation of the consolidated statement of comprehensive income (loss) for the corresponding periods of the year ended December 31, 2019. The quarter ended March 31, 2019 included a change to the reclassification adjustment to net loss of $0.1 million.

CONDENSED CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY



	For the Year Ended December 31, 2018
	Class A common stock		Class B common stock			Capital in excess of par value			Retained earnings ⁽¹⁾			Accumulated other comprehensive income (loss) ⁽¹⁾			Total stockholders' equity ⁽¹⁾
	(In thousands, except per share data)
Balance as Restated, January 1, 2018	$	88	$	48		$	47,773		$	7,860		$	(13,743	)	$	42,026
Net loss	—		—			—			(2,183		)	—			(2,183		)
Issuance of common stock, net of conversions	4		(3		)	323			—			—			324
Share-based compensation expense	—		—			955			—			—			955
Cash dividends, $0.085 per share	—		—			—			(1,162		)	—			(1,162		)
Reclassification due to adoption of ASU 2018-02	—		—			—			1,168			(1,168		)	—
Other comprehensive loss	—		—			—			—			863			863
Reclassification adjustment to net loss	—		—			—			—			324			324
Balance as Restated, March 31, 2018	$	92	$	45		$	49,051		$	5,683		$	(13,724	)	$	41,147
Net loss	—		—			—			(1,121		)	—			(1,121		)
Issuance of common stock, net of conversions	—		—			198			—			—			198
Share-based compensation expense	—		—			1,472			—			—			1,472
Cash dividends, $0.085 per share	—		—			—			(1,165		)	—			(1,165		)
Other comprehensive loss	—		—			—			—			(961		)	(961		)
Reclassification adjustment to net loss	—		—			—			—			183			183
Balance as Restated, June 30, 2018	$	92	$	45		$	50,721		$	3,397		$	(14,502	)	$	39,753
Net loss	—		—			—			7,141			—			7,141
Issuance of common stock, net of conversions	—		—			246			—			—			246
Share-based compensation expense	—		—			399						—			399
Cash dividends, $0.085 per share	—		—			—			(1,165		)	—			(1,165		)
Other comprehensive loss	—		—			—			—			548			548
Reclassification adjustment to net loss	—		—			—			—			13			13
Balance as Restated, September 30, 2018	$	92	$	45		$	51,366		$	9,373		$	(13,941	)	$	46,935
Net loss	—		—			—			13,861			—			13,861
Issuance of common stock, net of conversions	1		(1		)	(444		)	—			—			(444		)
Share-based compensation expense	—		—			792			—			—			792
Cash dividends, $0.085 per share	—		—			—			(1,166		)	—			(1,166		)
Other comprehensive loss	—		—			—			—			(3,349		)	(3,349		)
Reclassification adjustment to net loss	—		—			—			—			189			189
Balance as Restated, December 31, 2018	$	93	$	44		$	51,714		$	22,068		$	(17,101	)	$	56,818

(1) As Restated. The restatement impacts on net income are described in the reconciliation of the consolidated statement of operations. The restatement impacts on other comprehensive loss are described in the reconciliation of the consolidated statement of comprehensive income (loss) for the corresponding periods of the year ended December 31, 2018.

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS



	For the Three Months Ended December 31, 2019
	As Previously Reported			Restatement Impacts			Restatement References	As Restated
	(In thousands)
Revenue	$	207,085		$	(2,515	)	a,b,c,d	$	204,570
Cost of sales	162,173			—				162,173
Gross profit	44,912			(2,515		)		42,397
Selling, general and administrative expenses	19,054			3,942			a,c,f	22,996
Amortization of intangible assets	341			—				341
Operating profit (loss)	25,517			(6,457		)		19,060
Interest expense, net	767			—				767
Other expense (income), net	(710		)	—				(710		)
Income (loss) from continuing operations before income taxes	25,460			(6,457		)		19,003
Income tax expense (benefit)	6,066			(367		)	e	5,699
Net income (loss) from continuing operations	19,394			(6,090		)		13,304
Loss from discontinued operations, net of tax	(20,608		)	—				(20,608		)
Net income (loss)	$	(1,214	)	$	(6,090	)		$	(7,304	)

Basic and diluted earnings (loss) per share:
Continuing operations	$	1.43		$	(0.45	)		$	0.98
Discontinued operations	(1.52		)	—				(1.52		)
Basic and diluted earnings (loss) per share	$	(0.09	)	$	(0.45	)		$	(0.54	)

Basic weighted average shares outstanding	13,518			—				13,518
Diluted weighted average shares outstanding	13,625			—				13,625

(a) Write-off of Assets: The correction of these misstatements resulted in a decrease to revenue of $0.4 million, and an increase to selling, general and administrative ("SG&A") expense of $3.7 million

(b) Reversal of Revenue: The correction of these misstatements resulted in a decrease to revenue of $0.6 million

(c) Correction of misclassification of Selling and Marketing Expenses: The correction of these misstatements resulted in a decrease to revenue and a decrease to SG&A expense of $0.2 million

(d) Correction for the timing of recognition of customer price concessions: The correction of these misstatements resulted in a decrease to revenue of $1.3 million

(e) Tax adjustments for corrections: The correction of these misstatements resulted in a decrease to income tax expense of $0.4 million

(f) Correction of other immaterial errors: The correction of these misstatements resulted in an increase to SG&A expense of $0.5 million

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS



	For the Three Months Ended September 30, 2019
	As Previously Reported		Restatement Impacts			Restatement References	As Restated			Recasting Impacts			As Restated and Recast
	(In thousands)
Revenue	$	169,778	$	18		b,c	$	169,796		$	(20,288	)	$	149,508
Cost of sales	129,194		—				129,194			(10,632		)	118,562
Gross profit	40,584		18				40,602			(9,656		)	30,946
Selling, general and administrative expenses	36,182		2,573			a,c,f	38,755			(12,590		)	26,165
Amortization of intangible assets	345		—				345			—			345
Operating profit (loss)	4,057		(2,552		)		1,505			2,934			4,439
Interest expense, net	864		—				864			(108		)	756
Other expense (income), net	688		—				688			(7		)	681
Income (loss) from continuing operations before income taxes	2,505		(2,552		)		(47		)	3,049			3,002
Income tax expense (benefit)	2,108		45			e	2,153			296			2,449
Net income (loss) from continuing operations	397		(2,597		)		(2,200		)	2,753			553
Loss from discontinued operations, net of tax	—		—				—			(2,753		)	(2,753		)
Net income (loss)	$	397	$	(2,597	)		$	(2,200	)	$	—		$	(2,200	)

Basic and diluted earnings (loss) per share:
Continuing operations	$	0.03	$	(0.19	)		$	(0.16	)	$	0.20		$	0.04
Discontinued operations	—		—				—			(0.20		)	(0.20		)
Basic and diluted earnings (loss) per share	$	0.03	$	(0.19	)		$	(0.16	)	$	—		$	(0.16	)

Basic weighted average shares outstanding	13,579		—				13,579			—			13,579
Diluted weighted average shares outstanding	13,595		—				13,595			—			13,595

(a) Write-off of Assets: The correction of these misstatements resulted in an increase to selling, general and administrative ("SG&A") expense of $2.2 million

(b) Reversal of Revenue: The correction of these misstatements resulted in a decrease to revenue of $0.5 million

(c) Correction of misclassification of Selling and Marketing Expenses: The correction of these misstatements resulted in an increase to revenue and an increase to SG&A expense of $0.5 million

(e) Tax adjustments for corrections: The correction of these misstatements resulted in an increase to income tax expense

(f) Correction of other immaterial errors: The correction of these misstatements resulted in a decrease to SG&A expense of $0.1 million



	For the Nine Months Ended September 30, 2019
	As Previously Reported			Restatement Impacts			Restatement References	As Restated			Recasting Impacts			As Restated and Recast
	(In thousands)
Revenue	$	463,582		$	1,458		b,c,f	$	465,040		$	(57,824	)	$	407,216
Cost of sales	352,618			(65		)	f	352,553			(31,493		)	321,060
Gross profit	110,964			1,522				112,486			(26,331		)	86,155
Selling, general and administrative expenses	108,306			5,137			a,c,f	113,443			(36,058		)	77,385
Amortization of intangible assets	1,036			—				1,036			—			1,036
Operating profit (loss)	1,622			(3,615		)		(1,993		)	9,727			7,734
Interest expense, net	2,514			—				2,514			(306		)	2,208
Other expense (income), net	230			144			f	374			(22		)	352
Income (loss) from continuing operations before income taxes	(1,122		)	(3,759		)		(4,881		)	10,055			5,174
Income tax expense (benefit)	1,186			136			e	1,322			2,063			3,385
Net income (loss) from continuing operations	(2,308		)	(3,895		)		(6,203		)	7,992			1,789
Loss from discontinued operations, net of tax	—			—				—			(7,992		)	(7,992		)
Net income (loss)	$	(2,308	)	$	(3,895	)		$	(6,203	)	$	—		$	(6,203	)

Basic and diluted earnings (loss) per share:
Continuing operations	$	(0.17	)	$	(0.28	)		$	(0.45	)	$	0.58		$	0.13
Discontinued operations	—			—				—			(0.58		)	(0.58		)
Basic and diluted earnings (loss) per share	$	(0.17	)	$	(0.28	)		$	(0.45	)	$	—		$	(0.45	)

Basic weighted average shares outstanding	13,726			—				13,726			—			13,726
Diluted weighted average shares outstanding	13,726			—				13,726			5			13,731

(a) Write-off of Assets: The correction of these misstatements resulted in an increase to selling, general and administrative ("SG&A") expense of $3.3 million

(b) Reversal of Revenue: The correction of these misstatements resulted in a decrease to revenue of $0.5 million

(c) Correction of misclassification of Selling and Marketing Expenses: The correction of these misstatements resulted in an increase to revenue and an increase to SG&A expense of $1.8 million

(e) Tax adjustments for corrections: The correction of these misstatements resulted in an increase to income tax expense of $0.1 million

(f) Correction of other immaterial errors: The correction of these misstatements resulted in an increase to revenue of $0.2 million, a decrease to cost of sales of $0.1 million, and an increase to other expense of $0.1 million.

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS



	For the Three Months Ended June 30, 2019
	As Previously Reported			Restatement Impacts		Restatement References	As Restated			Recasting Impacts			As Restated and Recast
	(In thousands)
Revenue	$	148,427		$	921	c	$	149,348		$	(18,283	)	$	131,065
Cost of sales	112,770			—			112,770			(10,212		)	102,558
Gross profit	35,657			921			36,578			(8,071		)	28,507
Selling, general and administrative expenses	35,617			594		a,c	36,211			(11,235		)	24,976
Amortization of intangible assets	346			—			346			—			346
Operating profit (loss)	(306		)	327			21			3,164			3,185
Interest expense, net	904			—			904			(115		)	789
Other expense (income), net	(126		)	—			(126		)	(6		)	(132		)
Income (loss) from continuing operations before income taxes	(1,084		)	327			(757		)	3,285			2,528
Income tax expense	(140		)	1			(139		)	769			630
Net income (loss) from continuing operations	(944		)	326			(618		)	2,516			1,898
Loss from discontinued operations, net of tax	—			—			—			(2,516		)	(2,516		)
Net income (loss)	$	(944	)	$	326		$	(618	)	$	—		$	(618	)

Basic and diluted earnings (loss) per share:
Continuing operations	$	(0.07	)	$	0.03		$	(0.04	)	$	0.18		$	0.14
Discontinued operations	—			—			—			(0.18		)	(0.18		)
Basic and diluted earnings (loss) per share	$	(0.07	)	$	0.02		$	(0.05	)	$	—		$	(0.04	)

Basic weighted average shares outstanding	13,813			—			13,813			—			13,813
Diluted weighted average shares outstanding	13,813			—			13,813			13			13,826

(a) Write-off of Assets: The correction of these misstatements resulted in a decrease to selling, general and administrative ("SG&A") expense of $0.3 million

(c) Correction of misclassification of Selling and Marketing Expenses: The correction of these misstatements resulted in an increase to revenue and an increase to SG&A expense of $0.9 million



	For the Six Months Ended June 30, 2019
	As Previously Reported			Restatement Impacts			Restatement References	As Restated			Recasting Impacts			As Restated and Recast
	(In thousands)
Revenue	$	293,804		$	1,439		c,f	$	295,243		$	(37,536	)	$	257,707
Cost of sales	223,424			(65		)	f	223,359			(20,861		)	202,498
Gross profit	70,380			1,504				71,884			(16,675		)	55,209
Selling, general and administrative expenses	72,124			2,566			a,c,f	74,690			(23,468		)	51,222
Amortization of intangible assets	691			—				691			—			691
Operating profit (loss)	(2,435		)	(1,062		)		(3,497		)	6,793			3,296
Interest expense, net	1,650			—				1,650			(198		)	1,452
Other expense (income), net	(458		)	144			f	(314		)	(15		)	(329		)
Income (loss) from continuing operations before income taxes	(3,627		)	(1,206		)		(4,833		)	7,006			2,173
Income tax expense (benefit)	(922		)	92			e	(830		)	1,767			937
Net income (loss) from continuing operations	(2,705		)	(1,298		)		(4,003		)	5,239			1,236
Loss from discontinued operations, net of tax	—			—				—			(5,239		)	(5,239		)
Net loss	$	(2,705	)	$	(1,298	)		$	(4,003	)	$	—		$	(4,003	)

Basic and diluted earnings (loss) per share:
Continuing operations	$	(0.20	)	$	(0.09	)		$	(0.29	)	$	0.38		$	0.09
Discontinued operations	—			—				—			(0.38		)	(0.38		)
Basic and diluted earnings (loss) per share	$	(0.20	)	$	(0.09	)		$	(0.29	)	$	—		$	(0.29	)

Basic weighted average shares outstanding	13,800			—				13,800			—			13,800
Diluted weighted average shares outstanding	13,800			—				13,800			13			13,813

(a) Write-off of Assets: The correction of these misstatements resulted in an increase to selling, general and administrative ("SG&A") expense of $1.1 million

(c) Correction of misclassification of Selling and Marketing Expenses: The correction of these misstatements resulted in an increase to revenue and an increase to SG&A expense of $1.3 million

(e) Tax adjustments for corrections: The correction of these misstatements resulted in an increase to income tax expense of $0.1 million

(f) Correction of other immaterial errors: The correction of these misstatements resulted in an increase to revenue of $0.1 million, a decrease to cost of sales of $0.1 million, an increase to SG&A of $0.2 million, and an increase to other expense of $0.1 million

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS



	For the Three Months Ended March 31, 2019
	As Previously Reported			Restatement Impacts			Restatement References	As Restated			Recasting Impacts			As Restated and Recast
	(In thousands)
Revenue	$	145,377		$	518		c,f	$	145,895		$	(19,253	)	$	126,642
Cost of sales	110,654			(65		)	f	110,589			(10,649		)	99,940
Gross profit	34,723			583				35,306			(8,604		)	26,702
Selling, general and administrative expenses	36,507			1,972			a,c,f	38,479			(12,233		)	26,246
Amortization of intangible assets	345			—				345			—			345
Operating profit (loss)	(2,129		)	(1,389		)		(3,518		)	3,629			111
Interest expense, net	746			—				746			(83		)	663
Other expense (income), net	(332		)	144			f	(188		)	(9		)	(197		)
Income (loss) from continuing operations before income taxes	(2,543		)	(1,533		)		(4,076		)	3,721			(355		)
Income tax expense (benefit)	(782		)	91			e	(691		)	998			307
Net income (loss) from continuing operations	(1,761		)	(1,624		)		(3,385		)	2,723			(662		)
Loss from discontinued operations, net of tax	—			—				—			(2,723		)	(2,723		)
Net loss	$	(1,761	)	$	(1,624	)		$	(3,385	)	$	—		$	(3,385	)

Basic and diluted earnings (loss) per share:
Continuing operations	$	(0.13	)	$	(0.12	)		$	(0.25	)	$	0.20		$	(0.05	)
Discontinued operations	—			—				—			(0.20		)	(0.20		)
Basic and diluted earnings (loss) per share	$	(0.13	)	$	(0.12	)		$	(0.25	)	$	—		$	(0.25	)

Basic weighted average shares outstanding	13,786			—				13,786			—			13,786
Diluted weighted average shares outstanding	13,786			—				13,786			—			13,786

(a) Write-off of Assets: The correction of these misstatements resulted in an increase to selling, general and administrative ("SG&A") expense of $1.4 million

(c) Correction of misclassification of Selling and Marketing Expenses: The correction of these misstatements resulted in an increase to revenue and an increase to SG&A expense of $0.4 million

(e) Tax adjustments for corrections: The correction of these misstatements resulted in an increase to income tax expense of $0.1 million

(f) Correction of other immaterial errors: The correction of these misstatements resulted in an increase to revenue of $0.1 million, a decrease to cost of sales of $0.1 million, an increase to SG&A expense of $0.2 million, and an increase in other expense of $0.1 million

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS



	For the Three Months Ended December 31, 2018
	As Previously Reported		Restatement Impacts			Restatement References	As Restated
	(In thousands, except per share data)
Revenue	$	198,981	$	(815	)	c,f	$	198,166
Cost of sales	157,419		(1,246		)	f	156,173
Gross profit	41,562		431				41,993
Selling, general and administrative expenses	23,677		1,922			a,c,f	25,599
Amortization of intangible assets	345		—				345
Operating profit	17,540		(1,490		)		16,050
Interest expense, net	711		—				711
Other expense (income), net	573		(144		)	f	429
Income from continuing operations before income taxes	16,256		(1,346		)		14,910
Income tax expense	3,595		(175		)	e	3,420
Net income from continuing operations	12,661		(1,171		)		11,490
Loss from discontinued operations, net of tax	2,371		—				2,371
Net income (loss)	$	15,032	$	(1,171	)		$	13,861

Basic and diluted earnings (loss) per share:
Continuing operations	$	0.93	$	(0.09	)		$	0.84
Discontinued operations	0.17		—				0.17
Basic and diluted earnings (loss) per share	$	1.10	$	(0.09	)		$	1.01

Basic weighted average shares outstanding	13,714		—				13,714
Diluted weighted average shares outstanding	13,844		—				13,844

(a) Write-off of Assets: The correction of these misstatements resulted in an increase to selling, general and administrative ("SG&A") expense of $1.4 million

(c) Correction of misclassification of Selling and Marketing Expenses: The correction of these misstatements resulted in an increase to revenue and an increase to SG&A expense of $0.6 million

(e) Tax adjustments for corrections: The correction of these misstatements resulted in a decrease to income tax expense of $0.2 million

(f) Correction of other immaterial errors: The correction of these misstatements resulted in a decrease to revenue of $1.4 million, a decrease to cost of sales of $1.2 million, and a decrease in other income of $0.1 million

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS



	For the Three Months Ended September 30, 2018
	As Previously Reported			Restatement Impacts			Restatement References	As Restated			Recasting Impacts			As Restated and Recast
	(In thousands)
Revenue	$	196,901		$	284		c	$	197,185		$	(25,884	)	$	171,301
Cost of sales	146,550			—				146,550			(13,653		)	132,897
Gross profit	50,351			284				50,635			(12,231		)	38,404
Selling, general and administrative expenses	39,211			1,496			a,c	40,707			(14,411		)	26,296
Amortization of intangible assets	345			—				345			—			345
Operating profit	10,795			(1,212		)		9,583			2,180			11,763
Interest expense, net	1,001			—				1,001			(115		)	886
Other expense (income), net	(426		)	—				(426		)	(7		)	(433		)
Income from continuing operations before income taxes	10,220			(1,212		)		9,008			2,302			11,310
Income tax expense	2,176			(309		)	e	1,867			413			2,280
Net income from continuing operations	8,044			(903		)		7,141			1,889			9,030
Loss from discontinued operations, net of tax	—			—				—			(1,889		)	(1,889		)
Net income (loss)	$	8,044		$	(903	)		$	7,141		$	—		$	7,141

Basic and diluted earnings (loss) per share:
Continuing operations	$	0.59		$	(0.07	)		$	0.52		$	0.14		$	0.66
Discontinued operations	—			—				—			(0.14		)	(0.14		)
Basic and diluted earnings (loss) per share	$	0.59		$	(0.07	)		$	0.52		$	—		$	0.52

Basic weighted average shares outstanding	13,704			—				13,704			—			13,704
Diluted weighted average shares outstanding	13,713			—				13,713			—			13,713

(a) Write-off of Assets: The correction of these misstatements resulted in an increase to selling, general and administrative ("SG&A") expense of $1.2 million

(c) Correction of misclassification of Selling and Marketing Expenses: The correction of these misstatements resulted in an increase to revenue and an increase to SG&A expense of $0.3 million

(e) Tax adjustments for corrections: The correction of these misstatements resulted in a decrease to income tax expense of $0.3 million



	For the Nine Months Ended September 30, 2018
	As Previously Reported			Restatement Impacts			Restatement References	As Restated			Recasting Impacts			As Restated and Recast
	(In thousands)
Revenue	$	501,475		$	1,187		c.f	$	502,662		$	(70,746	)	$	431,916
Cost of sales	372,478			81			f	372,559			(37,702		)	334,857
Gross profit	128,997			1,106				130,103			(33,044		)	97,059
Selling, general and administrative expenses	117,328			4,235			a,c,f	121,563			(43,041		)	78,522
Amortization of intangible assets	1,036			—				1,036			—			1,036
Operating profit	10,633			(3,129		)		7,504			9,997			17,501
Interest expense, net	2,422			—				2,422			(217		)	2,205
Other expense (income), net	(253		)	—				(253		)	(27		)	(280		)
Income from continuing operations before income taxes	8,464			(3,129		)		5,335			10,241			15,576
Income tax expense	1,712			(214		)	e	1,498			2,509			4,007
Net income from continuing operations	6,752			(2,915		)		3,837			7,732			11,569
Loss from discontinued operations, net of tax	—			—				—			(7,732		)	(7,732		)
Net income (loss)	$	6,752		$	(2,915	)		$	3,837		$	—		$	3,837

Basic and diluted earnings (loss) per share:
Continuing operations	$	0.49		$	(0.21	)		$	0.28		$	0.56		$	0.84
Discontinued operations	—			—				—			(0.56		)	(0.56		)
Basic and diluted earnings (loss) per share	$	0.49		$	(0.21	)		$	0.28		$	—		$	0.28

Basic weighted average shares outstanding	13,694			—				13,694			—			13,694
Diluted weighted average shares outstanding	13,697			—				13,697			—			13,697

(a) Write-off of Assets: The correction of these misstatements resulted in an increase to selling, general and administrative ("SG&A") expense of $3.5 million

(c) Correction of misclassification of Selling and Marketing Expenses: The correction of these misstatements resulted in an increase to revenue and an increase to SG&A expense of $0.9 million

(e) Tax adjustments for corrections: The correction of these misstatements resulted in a decrease to income tax expense of $0.2 million

(f) Correction of other immaterial errors: The correction of these misstatements resulted in an increase to revenue of $0.3 million, an increase to cost of sales of $0.1 million, and a decrease to SG&A of $0.2 million

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS



	For the Three Months Ended June 30, 2018
	As Previously Reported			Restatement Impacts			Restatement References	As Restated			Recasting Impacts			As Restated and Recast
	(In thousands)
Revenue	$	157,941		$	404		c	$	158,345		$	(22,762	)	$	135,583
Cost of sales	117,088			—				117,088			(12,232		)	104,856
Gross profit	40,853			404				41,257			(10,530		)	30,727
Selling, general and administrative expenses	40,123			525			a,c,f	40,648			(14,211		)	26,437
Amortization of intangible assets	346			—				346			—			346
Operating profit	384			(121		)		263			3,681			3,944
Interest expense, net	889			—				889			(80		)	809
Other expense (income), net	687			—				687			(8		)	679
Income from continuing operations before income taxes	(1,192		)	(121		)		(1,313		)	3,769			2,456
Income tax expense	(318		)	126			e	(192		)	1,003			811
Net income from continuing operations	(874		)	(247		)		(1,121		)	2,766			1,645
Loss from discontinued operations, net of tax	—			—				—			(2,766		)	(2,766		)
Net income (loss)	$	(874	)	$	(247	)		$	(1,121	)	$	—		$	(1,121	)

Basic and diluted earnings (loss) per share:
Continuing operations	$	(0.06	)	$	(0.02	)		$	(0.08	)	$	0.20		$	0.12
Discontinued operations	—			—				—			(0.20		)	(0.20		)
Basic and diluted earnings (loss) per share	$	(0.06	)	$	(0.02	)		$	(0.08	)	$	—		$	(0.08	)

Basic weighted average shares outstanding	13,695			—				13,695			—			13,695
Diluted weighted average shares outstanding	13,695			—				13,695			9			13,704

(a) Write-off of Assets: The correction of these misstatements resulted in an increase to selling, general and administrative ("SG&A") expense of $0.5 million

(c) Correction of misclassification of Selling and Marketing Expenses: The correction of these misstatements resulted in an increase to revenue and an increase to SG&A expense of $0.4 million

(e) Tax adjustments for corrections: The correction of these misstatements resulted in an increase to income tax expense of $0.1 million

(f) Correction of other immaterial errors: The correction of these misstatements resulted in a decrease to SG&A of $0.4 million



	For the Six Months Ended June 30, 2018
	As Previously Reported			Restatement Impacts			Restatement References	As Restated			Recasting Impacts			As Restated and Recast
	(In thousands)
Revenue	$	304,574		$	903		c,f	$	305,477		$	(44,862	)	$	260,615
Cost of sales	225,928			81			f	226,009			(24,049		)	201,960
Gross profit	78,646			822				79,468			(20,813		)	58,655
Selling, general and administrative expenses	78,117			2,738			a,c,f	80,855			(28,630		)	52,225
Amortization of intangible assets	691			—				691			—			691
Operating profit	(162		)	(1,917		)		(2,079		)	7,817			5,738
Interest expense, net	1,421			—				1,421			(102		)	1,319
Other expense (income), net	173			—				173			(20		)	153
Income from continuing operations before income taxes	(1,756		)	(1,917		)		(3,673		)	7,939			4,266
Income tax expense	(464		)	95			e	(369		)	2,096			1,727
Net income from continuing operations	(1,292		)	(2,012		)		(3,304		)	5,843			2,539
Loss from discontinued operations, net of tax	—			—				—			(5,843		)	(5,843		)
Net income (loss)	$	(1,292	)	$	(2,012	)		$	(3,304	)	$	—		$	(3,304	)

Basic and diluted earnings (loss) per share:
Continuing operations	$	(0.09	)	$	(0.15	)		$	(0.24	)	$	0.43		$	0.19
Discontinued operations	—			—				—			(0.43		)	(0.43		)
Basic and diluted earnings (loss) per share	$	(0.09	)	$	(0.15	)		$	(0.24	)	$	—		$	(0.24	)

Basic weighted average shares outstanding	13,689			—				13,689			—			13,689
Diluted weighted average shares outstanding	13,689			—				13,689			4			13,693

(a) Write-off of Assets: The correction of these misstatements resulted in an increase to selling, general and administrative ("SG&A") expense of $2.3 million

(c) Correction of misclassification of Selling and Marketing Expenses: The correction of these misstatements resulted in an increase to revenue and an increase to SG&A expense of $0.6 million

(e) Tax adjustments for corrections: The correction of these misstatements resulted in an increase to income tax expense of $0.1 million

(f) Correction of other immaterial errors: The correction of these misstatements resulted in an increase to revenue of $0.3 million, an increase to cost of sales of $0.1 million, and a decrease to SG&A of $0.2 million

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS



	For the Three Months Ended March 31, 2018
	As Previously Reported			Restatement Impacts			Restatement References	As Restated			Recasting Impacts			As Restated and Recast
	(In thousands)
Revenue	$	146,633		$	499		c,f	$	147,132		$	(22,100	)	$	125,032
Cost of sales	108,840			81			f	108,921			(11,817		)	97,104
Gross profit	37,793			418				38,211			(10,283		)	27,928
Selling, general and administrative expenses	37,994			2,214			a,c,f	40,208			(14,419		)	25,789
Amortization of intangible assets	345			—				345			—			345
Operating profit	(546		)	(1,796		)		(2,342		)	4,136			1,794
Interest expense, net	532			—				532			(22		)	510
Other expense (income), net	(514		)	—				(514		)	(12		)	(526		)
Income from continuing operations before income taxes	(564		)	(1,796		)		(2,360		)	4,170			1,810
Income tax expense	(146		)	(31		)		(177		)	1,093			916
Net income from continuing operations	(418		)	(1,765		)		(2,183		)	3,077			894
Loss from discontinued operations, net of tax	—			—				—			(3,077		)	(3,077		)
Net income (loss)	$	(418	)	$	(1,765	)		$	(2,183	)	$	—		$	(2,183	)

Basic and diluted earnings (loss) per share:
Continuing operations	$	(0.03	)	$	(0.12	)		$	(0.15	)	$	0.22		$	0.07
Discontinued operations	—			—				—			(0.22		)	(0.22		)
Basic and diluted earnings (loss) per share	$	(0.03	)	$	(0.12	)		$	(0.15	)	$	—		$	(0.15	)

Basic weighted average shares outstanding	13,683			—				13,683			—			13,683
Diluted weighted average shares outstanding	13,683			—				13,683			9			13,692

(a) Write-off of Assets: The correction of these misstatements resulted in an increase to selling, general and administrative ("SG&A") expense of $1.7 million

(c) Correction of misclassification of Selling and Marketing Expenses: The correction of these misstatements resulted in an increase to revenue and an increase to SG&A expense of $0.2 million

(f) Correction of other immaterial errors: The correction of these misstatements resulted in an increase to revenue of $0.3 million, and increase to cost of sales of $0.1 million, an increase to SG&A of $0.3 million

CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (LOSS)



	For the Three Months Ended December 31, 2019
	As Previously Reported			Restatement Impacts			As Restated
	(In thousands)
Net income (loss)	$	(1,214	)	$	(6,090	)	$	(7,304	)
Other comprehensive income (loss), net of tax:
Foreign currency translation adjustment	857			(656		)	201
(Loss) gain on long-term intra-entity foreign currency transactions	294			—			294
Cash flow hedging activity	(143		)	—			(143		)
Reclassification of hedging activities into earnings	81			—			81
Pension plan adjustment	1,410			—			1,410
Reclassification of pension adjustments into earnings	35			—			35
Total other comprehensive loss, net of tax	2,534			(656		)	1,878
Comprehensive income (loss)	$	1,320		$	(6,746	)	$	(5,426	)

See description of the net income (loss) impacts in the consolidated statement of operations for the three months ended December 31, 2019 section above.

The decrease to foreign currency translation adjustments is the result of the translation impacts of restatements in the write-off of assets, reversal of revenue and timing of recognition of customer pricing concessions categories.

CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (LOSS)



	For the Three Months Ended September 30, 2019
	As Previously Reported			Restatement Impacts			As Restated
	(In thousands)
Net income (loss)	$	397		$	(2,597	)	$	(2,200	)
Other comprehensive income (loss), net of tax:
Foreign currency translation adjustment	(312		)	294			(18		)
(Loss) gain on long-term intra-entity foreign currency transactions	(509		)	—			(509		)
Cash flow hedging activity	(127		)	—			(127		)
Reclassification of hedging activities into earnings	122			—			122
Pension plan adjustment	—			—			—
Reclassification of pension adjustments into earnings	127			—			127
Total other comprehensive loss, net of tax	(699		)	294			(405		)
Comprehensive income (loss)	$	(302	)	$	(2,303	)	$	(2,605	)

See description of the net income (loss) impacts in the consolidated statement of operations for the three months ended September 30, 2019 section above.

The increase to foreign currency translation adjustments is the result of the translation impacts of restatements in the write-off of assets, reversal of revenue and timing of recognition of customer pricing concessions categories.



	For the Nine Months Ended September 30, 2019
	As Previously Reported			Restatement Impacts			As Restated
	(In thousands)
Net income (loss)	$	(2,308	)	$	(3,895	)	$	(6,203	)
Other comprehensive income (loss), net of tax:
Foreign currency translation adjustment	244			65			309
(Loss) gain on long-term intra-entity foreign currency transactions	(373		)	—			(373		)
Cash flow hedging activity	(1,570		)	144			(1,426		)
Reclassification of hedging activities into earnings	268			—			268
Pension plan adjustment	—			—			—
Reclassification of pension adjustments into earnings	219			94			313
Total other comprehensive loss, net of tax	(1,212		)	303			(909		)
Comprehensive income (loss)	$	(3,520	)	$	(3,592	)	$	(7,112	)

See description of the net income (loss) impacts in the consolidated statement of operations for the nine months ended September 30, 2019 section above.

The increase to foreign currency translation adjustments is the result of the translation impacts of restatements in the write-off of assets, reversal of revenue and timing of recognition of customer pricing concessions categories.

The increases to cash flow hedging and the reclassification of pension adjustments are from the correction of other immaterial errors.

CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (LOSS)



	For the Three Months Ended June 30, 2019
	As Previously Reported			Restatement Impacts			As Restated
	(In thousands)
Net income (loss)	$	(944	)	$	326		$	(618	)
Other comprehensive income (loss), net of tax:
Foreign currency translation adjustment	226			(113		)	113
(Loss) gain on long-term intra-entity foreign currency transactions	121			—			121
Cash flow hedging activity	(877		)	—			(877		)
Reclassification of hedging activities into earnings	144			—			144
Pension plan adjustment	—			—			—
Reclassification of pension adjustments into earnings	102			—			102
Total other comprehensive loss, net of tax	(284		)	(113		)	(397		)
Comprehensive income (loss)	$	(1,228	)	$	213		$	(1,015	)

See description of the net income (loss) impacts in the consolidated statement of operations for the three months ended June 30, 2019 section above.

The decrease to foreign currency translation adjustments is the result of the translation impacts of restatements in the write-off of assets, reversal of revenue and timing of recognition of customer pricing concessions categories.

The increases to the reclassification of pension adjustments are from the correction of other immaterial errors.



	For the Six Months Ended June 30, 2019
	As Previously Reported			Restatement Impacts			As Restated
	(In thousands)
Net income (loss)	$	(2,705	)	$	(1,298	)	$	(4,003	)
Other comprehensive income (loss), net of tax:
Foreign currency translation adjustment	556			(229		)	327
(Loss) gain on long-term intra-entity foreign currency transactions	136			—			136
Cash flow hedging activity	(1,443		)	144			(1,299		)
Reclassification of hedging activities into earnings	146			—			146
Pension plan adjustment	—			—			—
Reclassification of pension adjustments into earnings	92			94			186
Total other comprehensive loss, net of tax	(513		)	9			(504		)
Comprehensive income (loss)	$	(3,218	)	$	(1,289	)	$	(4,507	)

See description of the net income (loss) impacts in the consolidated statement of operations for the six months ended June 30, 2019 section above.

The decrease to foreign currency translation adjustments is the result of the translation impacts of restatements in the write-off of assets and timing of recognition of customer pricing concessions categories.

The increase to cash flow hedging and the reclassification of pension adjustments is from the correction of other immaterial errors.

CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (LOSS)



	For the Three Months Ended March 31, 2019
	As Previously Reported			Restatement Impacts			As Restated
	(In thousands)
Net income (loss)	$	(1,761	)	$	(1,624	)	$	(3,385	)
Other comprehensive income (loss), net of tax:
Foreign currency translation adjustment	330			(116		)	214
(Loss) gain on long-term intra-entity foreign currency transactions	15			—			15
Cash flow hedging activity	(566		)	144			(422		)
Reclassification of hedging activities into earnings	2			—			2
Pension plan adjustment	—			—			—
Reclassification of pension adjustments into earnings	(10		)	94			84
Total other comprehensive loss, net of tax	(229		)	122			(107		)
Comprehensive income (loss)	$	(1,990	)	$	(1,502	)	$	(3,492	)

See description of the net income (loss) impacts in the consolidated statement of operations for the three months ended March 31, 2019 section above.

The decrease to foreign currency translation adjustments is the result of the translation impacts of restatements in the write-off of assets, reversal of revenue and timing of recognition of customer pricing concessions categories.

The increase to cash flow hedging is from the correction of other immaterial errors.

CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (LOSS)



	For the Three Months Ended December 31, 2018
	As Previously Reported			Restatement Impacts			As Restated
	(In thousands)
Net income (loss)	$	15,032		$	(1,171	)	$	13,861
Other comprehensive income (loss), net of tax:
Foreign currency translation adjustment	(1,441		)	306			(1,135		)
(Loss) gain on long-term intra-entity foreign currency transactions	60			—			60
Cash flow hedging activity	(208		)	(144		)	(352		)
Reclassification of hedging activities into earnings	48			—			48
Pension plan adjustment	(1,920		)	—			(1,920		)
Reclassification of pension adjustments into earnings	235			(94		)	141
Total other comprehensive loss, net of tax	(3,226		)	68			(3,158		)
Comprehensive income (loss)	$	11,806		$	(1,103	)	$	10,703

See description of the net income (loss) impacts in the consolidated statement of operations for the three months ended December 31, 2018 section above.

The increase to foreign currency translation adjustments is the result of the translation impacts of restatements in the write-off of assets, reversal of revenue and timing of recognition of customer pricing concessions categories.

The decrease to cash flow hedging and the reclassification of pension adjustments are from the correction of other immaterial errors.

CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (LOSS)



	For the Three Months Ended September 30, 2018
	As Previously Reported			Restatement Impacts			As Restated
	(In thousands)
Net income (loss)	$	8,044		$	(903	)	$	7,141
Other comprehensive income (loss), net of tax:
Foreign currency translation adjustment	1,257			(355		)	902
(Loss) gain on long-term intra-entity foreign currency transactions	(53		)	—			(53		)
Cash flow hedging activity	(301		)	—			(301		)
Reclassification of hedging activities into earnings	(102		)	—			(102		)
Pension plan adjustment	—			—			—
Reclassification of pension adjustments into earnings	115			—			115
Total other comprehensive loss, net of tax	916			(355		)	561
Comprehensive income (loss)	$	8,960		$	(1,258	)	$	7,702

See description of the net income (loss) impacts in the consolidated statement of operations for the three months ended September 30, 2018 section above.

The decrease to foreign currency translation adjustments is the result of the translation impacts of restatements in the write-off of assets, reversal of revenue and timing of recognition of customer pricing concessions categories.



	For the Nine Months Ended September 30, 2018
	As Previously Reported			Restatement Impacts			As Restated
	(In thousands)
Net income (loss)	$	6,752		$	(2,915	)	$	3,837
Other comprehensive income (loss), net of tax:
Foreign currency translation adjustment	1,282			(219		)	1,063
(Loss) gain on long-term intra-entity foreign currency transactions	(1,066		)	—			(1,066		)
Cash flow hedging activity	452			—			452
Reclassification of hedging activities into earnings	105			—			105
Pension plan adjustment	—			—			—
Reclassification of pension adjustments into earnings	415			—			415
Total other comprehensive loss, net of tax	1,188			(219		)	969
Comprehensive income (loss)	$	7,940		$	(3,135	)	$	4,805

See description of the net income (loss) impacts in the consolidated statement of operations for the nine months ended September 30, 2018 section above.

The decrease to foreign currency translation adjustments is the result of the translation impacts of restatements in the write-off of assets, reversal of revenue and timing of recognition of customer pricing concessions categories.

CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (LOSS)



	For the Three Months Ended June 30, 2018
	As Previously Reported			Restatement Impacts			As Restated
	(In thousands)
Net income (loss)	$	(874	)	$	(247	)	$	(1,121	)
Other comprehensive income (loss), net of tax:
Foreign currency translation adjustment	(892		)	480			(412		)
(Loss) gain on long-term intra-entity foreign currency transactions	(1,013		)	—			(1,013		)
Cash flow hedging activity	464			—			464
Reclassification of hedging activities into earnings	41			—			41
Pension plan adjustment	—			—			—
Reclassification of pension adjustments into earnings	142			—			142
Total other comprehensive loss, net of tax	(1,258		)	480			(778		)
Comprehensive income (loss)	$	(2,132	)	$	233		$	(1,899	)

See description of the net income (loss) impacts in the consolidated statement of operations for the three months ended June 30, 2018 section above.

The increase to foreign currency translation adjustments is the result of the translation impacts of restatements in the write-off of assets, reversal of revenue and timing of recognition of customer pricing concessions categories.



	For the Six Months Ended June 30, 2018
	As Previously Reported			Restatement Impacts			As Restated
	(In thousands)
Net income (loss)	$	(1,292	)	$	(2,012	)	$	(3,304	)
Other comprehensive income (loss), net of tax:
Foreign currency translation adjustment	25			136			161
(Loss) gain on long-term intra-entity foreign currency transactions	(1,013		)	—			(1,013		)
Cash flow hedging activity	753			—			753
Reclassification of hedging activities into earnings	207			—			207
Pension plan adjustment	—			—			—
Reclassification of pension adjustments into earnings	300			—			300
Total other comprehensive loss, net of tax	272			136			408
Comprehensive income (loss)	$	(1,020	)	$	(1,876	)	$	(2,896	)

See description of the net income (loss) impacts in the consolidated statement of operations for the six months ended June 30, 2018 section above.

The increase to foreign currency translation adjustments is the result of the translation impacts of restatements in the write-off of assets, reversal of revenue and timing of recognition of customer pricing concessions categories.

CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (LOSS)



	For the Three Months Ended March 31, 2018
	As Previously Reported			Restatement Impacts			As Restated
	(In thousands)
Net income (loss)	$	(418	)	$	(1,765	)	$	(2,183	)
Other comprehensive income (loss), net of tax:
Foreign currency translation adjustment	917			(344		)	573
(Loss) gain on long-term intra-entity foreign currency transactions	—			—			—
Cash flow hedging activity	289			—			289
Reclassification of hedging activities into earnings	166			—			166
Pension plan adjustment	—			—			—
Reclassification of pension adjustments into earnings	158			—			158
Total other comprehensive loss, net of tax	1,530			(344		)	1,186
Comprehensive income (loss)	$	1,112		$	(2,109	)	$	(997	)

See description of the net income (loss) impacts in the consolidated statement of operations for the three months ended March 31, 2018 section above.

The decrease to foreign currency translation adjustments is the result of the translation impacts of restatements in the write-off of assets, reversal of revenue and timing of recognition of customer pricing concessions categories.

Nature of Operations and Summary of Significant Accounting Policies (Basis of Presentation and Principles of Consolidation) (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Reclassification out of trade receivables, net	$ (108,381)	$ (103,091)	$ (86,268)	$ (79,102)	$ (98,361)	$ (112,309)	$ (76,132)	$ (79,358)
Reclassification into prepaid expenses and other current assets	11,345	14,086	16,412	17,379	15,396	12,595	14,569	14,615
Restatement Impacts
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Reclassification out of trade receivables, net	5,400	2,179	2,446	2,768	2,460	351	411	191
Reclassification into prepaid expenses and other current assets	(11,757)	$ (7,505)	$ (6,723)	$ (6,605)	(6,936)	$ (5,668)	$ (3,888)	$ (2,655)
Prior period adjustment to conform to current period presentation \| Restatement Impacts
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Reclassification out of trade receivables, net					$ 9,500
Reclassification into prepaid expenses and other current assets	$ 9,500

Nature of Operations and Summary of Significant Accounting Policies (Trade Receivables) (Details)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Consolidated net accounts receivable \| Customer Concentration Risk \| Five largest customers \| HBB
Revenue, Major Customer [Line Items]
Concentration risk (percent)	69.00%	57.00%

Nature of Operations and Summary of Significant Accounting Policies (Transfer of Financial Assets) (Details) - USD ($) $ in Millions	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Accounting Policies [Abstract]
Accounts receivable derecognized	$ 162.7	$ 165.4	$ 164.0

Nature of Operations and Summary of Significant Accounting Policies (Property, Plant and Equipment, Net) (Details)	12 Months Ended
	Dec. 31, 2019
Buildings
Property, Plant and Equipment [Line Items]
Useful life	40 years
Machinery \| Minimum
Property, Plant and Equipment [Line Items]
Useful life	3 years
Machinery \| Maximum
Property, Plant and Equipment [Line Items]
Useful life	7 years
Equipment \| Minimum
Property, Plant and Equipment [Line Items]
Useful life	3 years
Equipment \| Maximum
Property, Plant and Equipment [Line Items]
Useful life	7 years
Furniture and fixtures \| Minimum
Property, Plant and Equipment [Line Items]
Useful life	3 years
Furniture and fixtures \| Maximum
Property, Plant and Equipment [Line Items]
Useful life	7 years

Nature of Operations and Summary of Significant Accounting Policies (Product Development Costs) (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Accounting Policies [Abstract]
Product development costs	$ 12.1	$ 11.0	$ 10.4

Nature of Operations and Summary of Significant Accounting Policies (Share-based Compensation) (Details) - Executive Plan - Performance Shares - USD ($) $ in Millions	1 Months Ended	12 Months Ended
	Sep. 30, 2017	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Restriction period from retirement date, participant's death or permanent disability	3 years
Number of shares issued during the period		118,688	5,512	0
Share-based compensation expense		$ 1.6	$ 2.7
Restriction Period One
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Restriction period from award date	3 years
Restriction Period Two
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Restriction period from award date	5 years
Restriction Period Three
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Restriction period from award date	10 years

Nature of Operations and Summary of Significant Accounting Policies (Accounting Standards Adopted) (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Accounting Policies [Abstract]
Reclassified from AOCI to retained earnings	$ 0.7	$ 0.9

Restatement and Revision of Previously Issued Consolidated Financial Statements - Consolidated Statements of Operations (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended								6 Months Ended		9 Months Ended		12 Months Ended
	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Jun. 30, 2019	Jun. 30, 2018	Sep. 30, 2019	Sep. 30, 2018	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Total revenues	$ 204,570	$ 149,508	$ 131,065	$ 126,642	$ 198,166	$ 171,301	$ 135,583	$ 125,032	$ 257,707	$ 260,615	$ 407,216	$ 431,916	$ 611,786	$ 630,082	$ 612,056
Cost of sales	162,173	118,562	102,558	99,940	156,173	132,897	104,856	97,104	202,498	201,960	321,060	334,857	483,234	491,030	475,939
Gross profit	42,397	30,946	28,507	26,702	41,993	38,404	30,727	27,928	55,209	58,655	86,155	97,059	128,552	139,052	136,117
Selling, general and administrative expenses	22,996	26,165	24,976	26,246	25,599	26,296	26,437	25,789	51,222	52,225	77,385	78,522	100,381	104,121	96,780
Amortization of intangible assets	341	345	346	345	345	345	346	345	691	691	1,036	1,036	1,377	1,381	1,381
Operating profit	19,060	4,439	3,185	111	16,050	11,763	3,944	1,794	3,296	5,738	7,734	17,501	26,794	33,550	37,956
Interest expense, net	767	756	789	663	711	886	809	510	1,452	1,319	2,208	2,205	2,975	2,916	1,572
Other expense (income), net	(710)	681	(132)	(197)	429	(433)	679	(526)	(329)	153	352	(280)	(358)	149	(692)
Income from continuing operations before income taxes	19,003	3,002	2,528	(355)	14,910	11,310	2,456	1,810	2,173	4,266	5,174	15,576	24,177	30,485	37,076
Income tax benefit	5,699	2,449	630	307	3,420	2,280	811	916	937	1,727	3,385	4,007	9,084	7,426	18,967
Net income from continuing operations	13,304	553	1,898	(662)	11,490	9,030	1,645	894	1,236	2,539	1,789	11,569	15,093	23,059	18,109
Loss from discontinued operations, net of tax	(20,608)	(2,753)	(2,516)	(2,723)	2,371	(1,889)	(2,766)	(3,077)	(5,239)	(5,843)	(7,992)	(7,732)	(28,600)	(5,361)	(2,225)
Net income (loss)	$ (7,304)	$ (2,200)	$ (618)	$ (3,385)	$ 13,861	$ 7,141	$ (1,121)	$ (2,183)	$ (4,003)	$ (3,304)	$ (6,203)	$ 3,837	$ (13,507)	$ 17,698	$ 15,884
Earnings Per Share, Basic and Diluted [Abstract]
Basic and diluted earnings per share, continuing operations (in dollars per share)	$ 0.98	$ 0.04	$ 0.14	$ (0.05)	$ 0.84	$ 0.66	$ 0.12	$ 0.07	$ 0.09	$ 0.19	$ 0.13	$ 0.84	$ 1.10	$ 1.68	$ 1.32
Basic and diluted earnings per share, discontinued operations (in dollars per share)	(1.52)	(0.20)	(0.18)	(0.20)	0.17	(0.14)	(0.20)	(0.22)	(0.38)	(0.43)	(0.58)	(0.56)	(2.09)	(0.39)	(0.16)
Basic and diluted earnings per share (in dollars per share)	$ (0.54)	$ (0.16)	$ (0.04)	$ (0.25)	$ 1.01	$ 0.52	$ (0.08)	$ (0.15)	$ (0.29)	$ (0.24)	$ (0.45)	$ 0.28	$ (0.99)	$ 1.29	$ 1.16
Basic weighted average shares outstanding (in shares)	13,518,000	13,579,000	13,813,000	13,786,000	13,714,000	13,704,000	13,695,000	13,683,000	13,800,000	13,689,000	13,726,000	13,694,000	13,690,000	13,699,000	13,673,000
Diluted weighted average shares outstanding (in shares)	13,625,000	13,595,000	13,826,000	13,786,000	13,844,000	13,713,000	13,704,000	13,692,000	13,813,000	13,693,000	13,731,000	13,697,000	13,726,000	13,731,000	13,685,000
As Previously Reported
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Total revenues	$ 207,085	$ 169,778	$ 148,427	$ 145,377	$ 198,981	$ 196,901	$ 157,941	$ 146,633	$ 293,804	$ 304,574	$ 463,582	$ 501,475	$ 612,843	$ 629,710	$ 612,229
Cost of sales	162,173	129,194	112,770	110,654	157,419	146,550	117,088	108,840	223,424	225,928	352,618	372,478	483,298	492,195	477,220
Gross profit	44,912	40,584	35,657	34,723	41,562	50,351	40,853	37,793	70,380	78,646	110,964	128,997	129,545	137,515	135,009
Selling, general and administrative expenses	19,054	36,182	35,617	36,507	23,677	39,211	40,123	37,994	72,124	78,117	108,306	117,328	91,302	97,964	93,700
Amortization of intangible assets	341	345	346	345	345	345	346	345	691	691	1,036	1,036	1,377	1,381	1,381
Operating profit	25,517	4,057	(306)	(2,129)	17,540	10,795	384	(546)	(2,435)	(162)	1,622	10,633	36,866	38,170	39,928
Interest expense, net	767	864	904	746	711	1,001	889	532	1,650	1,421	2,514	2,422	2,975	2,916	1,572
Other expense (income), net	(710)	688	(126)	(332)	573	(426)	687	(514)	(458)	173	230	(253)	(502)	293	(692)
Income from continuing operations before income taxes	25,460	2,505	(1,084)	(2,543)	16,256	10,220	(1,192)	(564)	(3,627)	(1,756)	(1,122)	8,464	34,393	34,961	39,048
Income tax benefit	6,066	2,108	(140)	(782)	3,595	2,176	(318)	(146)	(922)	(464)	1,186	1,712	9,315	7,816	18,918
Net income from continuing operations	19,394	397	(944)	(1,761)	12,661	8,044	(874)	(418)	(2,705)	(1,292)	(2,308)	6,752	25,078	27,145	20,130
Loss from discontinued operations, net of tax	(20,608)	0	0	0	2,371	0	0	0	0	0	0	0	(28,600)	(5,361)	(2,225)
Net income (loss)	$ (1,214)	$ 397	$ (944)	$ (1,761)	$ 15,032	$ 8,044	$ (874)	$ (418)	$ (2,705)	$ (1,292)	$ (2,308)	$ 6,752	$ (3,522)	$ 21,784	$ 17,905
Earnings Per Share, Basic and Diluted [Abstract]
Basic and diluted earnings per share, continuing operations (in dollars per share)	$ 1.43	$ 0.03	$ (0.07)	$ (0.13)	$ 0.93	$ 0.59	$ (0.06)	$ (0.03)	$ (0.20)	$ (0.09)	$ (0.17)	$ 0.49	$ 1.83	$ 1.98	$ 1.47
Basic and diluted earnings per share, discontinued operations (in dollars per share)	(1.52)	0.00	0.00	0.00	0.17	0.00	0.00	0.00	0.00	0.00	0.00	0.00	(2.09)	(0.39)	(0.16)
Basic and diluted earnings per share (in dollars per share)	$ (0.09)	$ 0.03	$ (0.07)	$ (0.13)	$ 1.10	$ 0.59	$ (0.06)	$ (0.03)	$ (0.20)	$ (0.09)	$ (0.17)	$ 0.49	$ (0.26)	$ 1.59	$ 1.31
Basic weighted average shares outstanding (in shares)	13,518,000	13,579,000	13,813,000	13,786,000	13,714,000	13,704,000	13,695,000	13,683,000	13,800,000	13,689,000	13,726,000	13,694,000	13,690,000	13,699,000	13,673,000
Diluted weighted average shares outstanding (in shares)	13,625,000	13,595,000	13,813,000	13,786,000	13,844,000	13,713,000	13,695,000	13,683,000	13,800,000	13,689,000	13,726,000	13,697,000	13,726,000	13,731,000	13,685,000
Restatement Impacts
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Total revenues	$ (2,515)	$ 18	$ 921	$ 518	$ (815)	$ 284	$ 404	$ 499	$ 1,439	$ 903	$ 1,458	$ 1,187	$ (1,057)	$ 372	$ (173)
Cost of sales	0	0	0	(65)	(1,246)	0	0	81	(65)	81	(65)	81	(64)	(1,165)	(1,281)
Gross profit	(2,515)	18	921	583	431	284	404	418	1,504	822	1,522	1,106	(993)	1,537	1,108
Selling, general and administrative expenses	3,942	2,573	594	1,972	1,922	1,496	525	2,214	2,566	2,738	5,137	4,235	9,079	6,157	3,080
Amortization of intangible assets	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0
Operating profit	(6,457)	(2,552)	327	(1,389)	(1,490)	(1,212)	(121)	(1,796)	(1,062)	(1,917)	(3,615)	(3,129)	(10,072)	(4,620)	(1,972)
Interest expense, net	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0
Other expense (income), net	0	0	0	144	(144)	0	0	0	144	0	144	0	144	(144)	0
Income from continuing operations before income taxes	(6,457)	(2,552)	327	(1,533)	(1,346)	(1,212)	(121)	(1,796)	(1,206)	(1,917)	(3,759)	(3,129)	(10,216)	(4,476)	(1,972)
Income tax benefit	(367)	45	1	91	(175)	(309)	126	(31)	92	95	136	(214)	(231)	(390)	49
Net income from continuing operations	(6,090)	(2,597)	326	(1,624)	(1,171)	(903)	(247)	(1,765)	(1,298)	(2,012)	(3,895)	(2,915)	(9,985)	(4,086)	(2,021)
Loss from discontinued operations, net of tax	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0
Net income (loss)	$ (6,090)	$ (2,597)	$ 326	$ (1,624)	$ (1,171)	$ (903)	$ (247)	$ (1,765)	$ (1,298)	$ (2,012)	$ (3,895)	$ (2,915)	$ (9,985)	$ (4,086)	$ (2,021)
Earnings Per Share, Basic and Diluted [Abstract]
Basic and diluted earnings per share, continuing operations (in dollars per share)	$ (0.45)	$ (0.19)	$ 0.03	$ (0.12)	$ (0.09)	$ (0.07)	$ (0.02)	$ (0.12)	$ (0.09)	$ (0.15)	$ (0.28)	$ (0.21)	$ (0.73)	$ (0.30)	$ (0.15)
Basic and diluted earnings per share, discontinued operations (in dollars per share)	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00
Basic and diluted earnings per share (in dollars per share)	$ (0.45)	$ (0.19)	$ 0.02	$ (0.12)	$ (0.09)	$ (0.07)	$ (0.02)	$ (0.12)	$ (0.09)	$ (0.15)	$ (0.28)	$ (0.21)	$ (0.73)	$ (0.30)	$ (0.15)
Basic weighted average shares outstanding (in shares)	0	0	0	0	0	0	0	0	0	0	0	0
Diluted weighted average shares outstanding (in shares)	0	0	0	0	0	0	0	0	0	0	0	0

Restatement and Revision of Previously Issued Consolidated Financial Statements - Consolidated Statements of Operations (Additional Information) (Details) - USD ($) $ in Millions	3 Months Ended								6 Months Ended		9 Months Ended		12 Months Ended
	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Jun. 30, 2019	Jun. 30, 2018	Sep. 30, 2019	Sep. 30, 2018	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Increase (decrease) to selling, general, and administrative expense		$ (0.1)	$ (1.5)	$ 0.4
Increase (decrease) to revenue		(21.8)	(4.5)	1.6
Write-off of Assets \| Restatement Impacts
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Increase (decrease) to selling, general, and administrative expense	$ 3.7	2.2	(0.3)	1.4	$ 1.4	$ 1.2	$ 0.5	$ 1.7	$ 1.1	$ 2.3	$ 3.3	$ 3.5	$ 6.9	$ 4.9	$ 1.3
Increase (decrease) to revenue	(0.4)												(0.4)
Reversal of Revenue \| Restatement Impacts
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Increase (decrease) to revenue	(0.6)	(0.5)									(0.5)		(1.1)
Correction of misclassification of Selling and Marketing Expenses \| Restatement Impacts
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Increase (decrease) to selling, general, and administrative expense	(0.2)	0.5	0.9	0.4	0.6	0.3	0.4	0.2	1.3	0.6	1.8	0.9	1.6	1.5	1.6
Increase (decrease) to revenue			$ 0.9	0.4	0.6	0.3	0.4	0.2	1.3	0.6		0.9
Correction for the timing and recognition of customer price concessions \| Restatement Impacts
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Increase (decrease) to revenue	(1.3)												(1.3)		(0.3)
Tax adjustments related to adjustments \| Restatement Impacts
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Increase (decrease) to income tax expense	(0.4)			0.1	(0.2)	$ (0.3)	0.1		0.1	0.1	0.1	(0.2)	(0.2)	0.4	(0.1)
Correction of other immaterial errors \| Restatement Impacts
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Increase (decrease) to selling, general, and administrative expense	$ 0.5	$ (0.1)		0.2			$ 0.4	0.3	0.2	(0.2)		(0.2)	0.6	(0.2)	0.2
Increase (decrease) to revenue				0.1	(1.4)			0.3	0.1	0.3	0.2	0.3	0.1	(1.1)	(1.5)
Increase (decrease) to cost of sales				(0.1)	(1.2)			$ 0.1	(0.1)	$ 0.1	(0.1)	$ 0.1	0.1	(1.2)	$ (1.3)
(Increase) decrease to other expense (income)				$ (0.1)	$ (0.1)				$ (0.1)		$ (0.1)		$ (0.1)	$ 0.1

Restatement and Revision of Previously Issued Consolidated Financial Statements - Consolidated Statements of Comprehensive Income (Details) - USD ($) $ in Thousands	3 Months Ended								6 Months Ended		9 Months Ended		12 Months Ended
	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Jun. 30, 2019	Jun. 30, 2018	Sep. 30, 2019	Sep. 30, 2018	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Net income (loss)	$ (7,304)	$ (2,200)	$ (618)	$ (3,385)	$ 13,861	$ 7,141	$ (1,121)	$ (2,183)	$ (4,003)	$ (3,304)	$ (6,203)	$ 3,837	$ (13,507)	$ 17,698	$ 15,884
Foreign currency translation adjustment	201	(18)	113	214	(1,135)	902	(412)	573	327	161	309	1,063	510	(73)	648
Loss on long-term intra-entity foreign currency transactions	294	(509)	121	15	60	(53)	(1,013)	0	136	(1,013)	(373)	(1,066)	(79)	(1,006)	0
Cash flow hedging activity	(143)	(127)	(877)	(422)	(352)	(301)	464	289	(1,299)	753	(1,426)	452	(1,569)	100	(749)
Reclassification of hedging activities into earnings	81	122	144	2	48	(102)	41	166	146	207	268	105	349	153	641
Pension plan adjustment	1,410	0	0	0	(1,920)	0	0	0	0	0	0	0	1,410	(1,920)	1,510
Reclassification of pension adjustments into earnings	35	127	102	84	141	115	142	158	186	300	313	415	348	556	306
Total other comprehensive income (loss), net of tax	1,878	(405)	(397)	(107)	(3,158)	561	(778)	1,186	(504)	408	(909)	969	969	(2,190)	2,356
Comprehensive income (loss)	(5,426)	(2,605)	(1,015)	(3,492)	10,703	7,702	(1,899)	(997)	(4,507)	(2,896)	(7,112)	4,805	(12,538)	15,508	18,240
As Previously Reported
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Net income (loss)	(1,214)	397	(944)	(1,761)	15,032	8,044	(874)	(418)	(2,705)	(1,292)	(2,308)	6,752	(3,522)	21,784	17,905
Foreign currency translation adjustment	857	(312)	226	330	(1,441)	1,257	(892)	917	556	25	244	1,282	1,101	(159)	689
Loss on long-term intra-entity foreign currency transactions	294	(509)	121	15	60	(53)	(1,013)	0	136	(1,013)	(373)	(1,066)	(79)	(1,006)	0
Cash flow hedging activity	(143)	(127)	(877)	(566)	(208)	(301)	464	289	(1,443)	753	(1,570)	452	(1,713)	244	(749)
Reclassification of hedging activities into earnings	81	122	144	2	48	(102)	41	166	146	207	268	105	349	153	641
Pension plan adjustment	1,410	0	0	0	(1,920)	0	0	0	0	0	0	0	1,410	(1,920)	1,510
Reclassification of pension adjustments into earnings	35	127	102	(10)	235	115	142	158	92	300	219	415	254	650	306
Total other comprehensive income (loss), net of tax	2,534	(699)	(284)	(229)	(3,226)	916	(1,258)	1,530	(513)	272	(1,212)	1,188	1,322	(2,038)	2,397
Comprehensive income (loss)	1,320	(302)	(1,228)	(1,990)	11,806	8,960	(2,132)	1,112	(3,218)	(1,020)	(3,520)	7,940	(2,200)	19,746	20,302
Restatement Impacts
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Net income (loss)	(6,090)	(2,597)	326	(1,624)	(1,171)	(903)	(247)	(1,765)	(1,298)	(2,012)	(3,895)	(2,915)	(9,985)	(4,086)	(2,021)
Foreign currency translation adjustment	(656)	294	(113)	(116)	306	(355)	480	(344)	(229)	136	65	(219)	(591)	86	(41)
Loss on long-term intra-entity foreign currency transactions	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0
Cash flow hedging activity	0	0	0	144	(144)	0	0	0	144	0	144	0	144	(144)	0
Reclassification of hedging activities into earnings	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0
Pension plan adjustment	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0
Reclassification of pension adjustments into earnings	0	0	0	94	(94)	0	0	0	94	0	94	0	94	(94)	0
Total other comprehensive income (loss), net of tax	(656)	294	(113)	122	68	(355)	480	(344)	9	136	303	(219)	(353)	(152)	(41)
Comprehensive income (loss)	$ (6,746)	$ (2,303)	$ 213	$ (1,502)	$ (1,103)	$ (1,258)	$ 233	$ (2,109)	$ (1,289)	$ (1,876)	$ (3,592)	$ (3,135)	$ (10,338)	$ (4,238)	$ (2,062)

Restatement and Revision of Previously Issued Consolidated Financial Statements - Consolidated Balance Sheets (Details) $ / shares in Units, shares in Thousands, $ in Thousands	Dec. 31, 2019 USD ($) $ / shares shares	Sep. 30, 2019 USD ($)	Jun. 30, 2019 USD ($)	Mar. 31, 2019 USD ($)	Dec. 31, 2018 USD ($) $ / shares shares	Sep. 30, 2018 USD ($)	Jun. 30, 2018 USD ($)	Mar. 31, 2018 USD ($)	Dec. 31, 2017 USD ($)
Current assets
Cash and cash equivalents	$ 2,142	$ 1,559	$ 1,029	$ 1,636	$ 4,420	$ 1,567	$ 1,393	$ 1,784
Trade receivables, net	108,381	103,091	86,268	79,102	98,361	112,309	76,132	79,358
Inventory	109,806	161,043	121,472	120,707	122,808	155,744	138,721	132,749
Prepaid expenses and other current assets	11,345	14,086	16,412	17,379	15,396	12,595	14,569	14,615
Current assets of discontinued operations	5,383	22,830	21,255	24,692	27,879	32,185	30,704	29,086
Total current assets	237,057	302,609	246,436	243,516	268,864	314,400	261,519	257,592
Property, plant and equipment, net	22,324	22,193	21,649	20,984	20,842	20,988	19,088	17,643	$ 15,979
Goodwill	6,253	6,253	6,253	6,253	6,253	6,253	6,253	6,253
Other intangible assets, net	3,141	3,483	3,828	4,174	4,519	4,864	5,209	5,555
Deferred income taxes	6,248	5,640	3,754	3,166	5,794	7,704	8,877	10,419
Deferred costs	10,941	8,804	8,564	8,316	7,868	10,153	9,825	10,187
Other non-current assets	2,085	1,553	1,984	2,403	2,672	3,282	3,178	3,068
Non-current assets of discontinued operations	614	1,744	4,420	4,446	4,606	5,313	5,688	5,661
Total assets	288,663	352,279	296,888	293,258	321,418	372,957	319,637	316,378
Current liabilities
Accounts payable	111,348	140,011	86,199	73,720	119,271	131,620	92,488	96,924
Accounts payable to NACCO Industries, Inc.	496	220	220	2,425	2,416	2,480	2,769	7,814
Revolving credit agreements	23,497	50,152	51,505	54,812	11,624	60,083	66,326	63,308
Accrued compensation	15,027	14,650	11,725	8,398	15,878	15,421	11,984	9,238
Accrued product returns	8,697	8,266	8,224	9,314	10,698	9,601	9,648	10,815
Other current liabilities	12,534	25,880	21,382	17,705	22,922	22,488	15,769	21,227
Current liabilities of discontinued operations	29,723	24,713	20,048	21,473	22,820	29,693	26,830	21,509
Total current liabilities	201,322	263,892	199,303	187,847	205,629	271,386	225,814	230,835
Revolving credit agreements	35,000	30,000	30,000	30,000	35,000	30,000	30,000	20,000
Other long-term liabilities	16,075	14,258	14,699	18,619	22,011	22,343	21,654	21,831
Non-current liabilities of discontinued operations	0	1,585	3,697	3,834	1,960	2,293	2,416	2,565
Total liabilities	252,397	309,735	247,699	240,300	264,600	326,022	279,884	275,231
Stockholders’ equity
Preferred stock, par value $0.01 per share	0				0
Capital in excess of par value	54,509				51,714
Treasury stock	(5,960)	(5,960)	(2,334)	0	0	0	0	0
Retained earnings	3,710	12,231	15,646	17,506	22,068	9,373	3,397	5,683
Accumulated other comprehensive loss	(16,132)	(18,009)	(17,604)	(17,207)	(17,101)	(13,941)	(14,502)	(13,724)
Total stockholders’ equity	36,266	42,544	49,189	52,958	56,818	46,935	39,753	41,147
Total liabilities and stockholders' equity	$ 288,663	352,279	296,888	293,258	$ 321,418	372,957	319,637	316,378
Preferred stock, par value (in usd per share) \| $ / shares	$ 0.01				$ 0.01
Class A Common Stock
Stockholders’ equity
Common stock	$ 98	95	95	95	$ 93	92	92	92
Common stock, par value (in usd per share) \| $ / shares	$ 0.01				$ 0.01
Common stock, shares, issued (in shares) \| shares	9,805				9,291
Class B Common Stock
Stockholders’ equity
Common stock	$ 41	44	44	44	$ 44	45	45	45
Capital in excess of par value		54,143	53,342	52,520		51,366	50,721	49,051
Common stock, par value (in usd per share) \| $ / shares	$ 0.01				$ 0.01
Common stock, shares, issued (in shares) \| shares	4,076				4,422
Common stock, convertible conversion ratio	1				1
As Previously Reported
Current assets
Cash and cash equivalents	$ 2,142	1,866	1,131	1,721	$ 4,420	2,139	1,962	2,389
Trade receivables, net	113,781	106,135	89,579	92,534	100,821	113,683	77,623	88,579
Inventory	109,621	181,847	140,817	142,261	122,697	183,831	165,237	157,622
Prepaid expenses and other current assets	23,102	22,445	24,078	16,373	22,332	20,766	20,996	11,848
Current assets of discontinued operations	5,383	0	0	0	27,879	0	0	0
Total current assets	254,029	312,293	255,605	252,889	278,149	320,419	265,818	260,438
Property, plant and equipment, net	22,324	22,653	23,204	22,566	20,842	23,309	21,839	20,597
Goodwill	6,253	6,253	6,253	6,253	6,253	6,253	6,253	6,253
Other intangible assets, net	3,141	3,483	3,828	4,174	4,519	4,864	5,209	5,555
Deferred income taxes	3,853	6,161	6,169	5,493	5,518	10,450	10,894	12,200
Deferred costs	10,941	8,925	8,683	8,447	7,868	10,306	9,973	10,347
Other non-current assets	2,085	1,561	1,997	2,424	2,672	3,322	3,282	3,224
Non-current assets of discontinued operations	614	0	0	0	4,606	0	0	0
Total assets	303,240	361,329	305,739	302,246	330,427	378,923	323,268	318,614
Current liabilities
Accounts payable	111,117	147,206	91,737	80,649	119,264	143,955	103,461	108,185
Accounts payable to NACCO Industries, Inc.	496	220	220	2,425	2,416	2,480	2,769	9,285
Revolving credit agreements	23,497	59,702	58,955	62,212	11,624	69,883	75,476	65,508
Accrued compensation	14,277	15,568	12,091	8,903	15,525	16,575	12,531	9,833
Accrued product returns	8,697	8,266	8,224	9,314	10,698	9,601	9,648	10,815
Other current liabilities	12,873	30,651	27,930	24,109	24,554	27,139	19,099	22,751
Current liabilities of discontinued operations	29,723	0	0	0	22,820	0	0	0
Total current liabilities	200,680	261,613	199,157	187,612	206,901	269,633	222,984	226,377
Revolving credit agreements	35,000	30,000	32,000	32,000	35,000	30,000	30,000	20,000
Other long-term liabilities	12,501	14,961	15,485	19,555	21,128	24,840	24,274	24,600
Non-current liabilities of discontinued operations		0	0	0	1,960	0	0	0
Total liabilities	248,181	306,574	246,642	239,167	264,989	324,473	277,258	270,977
Stockholders’ equity
Preferred stock, par value $0.01 per share	0				0
Capital in excess of par value	54,344				51,714
Treasury stock	(5,960)	(5,960)	(2,334)		0	0	0	0
Retained earnings	22,524	24,955	25,773	27,959	30,897	17,031	10,152	12,191
Accumulated other comprehensive loss	(15,988)	(18,522)	(17,823)	(17,539)	(17,310)	(14,084)	(15,000)	(13,742)
Total stockholders’ equity	55,059	54,755	59,097	63,079	65,438	54,450	46,010	47,637
Total liabilities and stockholders' equity	$ 303,240	361,329	305,739	302,246	$ 330,427	378,923	323,268	318,614
Preferred stock, par value (in usd per share) \| $ / shares	$ 0.01				$ 0.01
As Previously Reported \| Class A Common Stock
Stockholders’ equity
Common stock	$ 98	95	95	95	$ 93	92	92	92
Common stock, par value (in usd per share) \| $ / shares	$ 0.01				$ 0.01
Common stock, shares, issued (in shares) \| shares	9,805				9,291
As Previously Reported \| Class B Common Stock
Stockholders’ equity
Common stock	$ 41	44	44	44	$ 44	45	45	45
Capital in excess of par value		54,143	53,342	52,520		51,366	50,721	49,051
Common stock, par value (in usd per share) \| $ / shares	$ 0.01				$ 0.01
Common stock, shares, issued (in shares) \| shares	4,076				4,422
Common stock, convertible conversion ratio	1				1
Restatement Impacts
Current assets
Cash and cash equivalents	$ 0	0	0	0	$ 0	0	0	0
Trade receivables, net	(5,400)	(2,179)	(2,446)	(2,768)	(2,460)	(351)	(411)	(191)
Inventory	185	0	0	0	111	0	0	0
Prepaid expenses and other current assets	(11,757)	(7,505)	(6,723)	(6,605)	(6,936)	(5,668)	(3,888)	(2,655)
Current assets of discontinued operations	0	0	0	0	0	0	0	0
Total current assets	(16,972)	(9,684)	(9,169)	(9,373)	(9,285)	(6,019)	(4,299)	(2,846)
Property, plant and equipment, net	0	0	0	0	0	0	0	0
Goodwill	0	0	0	0	0	0	0	0
Other intangible assets, net	0	0	0	0	0	0	0	0
Deferred income taxes	2,395	634	318	385	276	53	668	610
Deferred costs	0	0	0	0	0	0	0	0
Other non-current assets	0	0	0	0	0	0	0	0
Non-current assets of discontinued operations	0	0	0	0	0	0	0	0
Total assets	(14,577)	(9,050)	(8,851)	(8,988)	(9,009)	(5,966)	(3,631)	(2,236)
Current liabilities
Accounts payable	231	16	0	0	7	0	0	0
Accounts payable to NACCO Industries, Inc.	0	0	0	0	0	0	0	0
Revolving credit agreements	0	0	0	0	0	0	0	0
Accrued compensation	750	389	387	370	353	356	325	338
Accrued product returns	0	0	0	0	0	0	0	0
Other current liabilities	(339)	1,874	(241)	(135)	(1,632)	1,397	2,505	4,120
Current liabilities of discontinued operations	0	0	0	0	0	0	0	0
Total current liabilities	642	2,279	146	235	(1,272)	1,753	2,830	4,458
Revolving credit agreements	0	0	0	0	0	0	0	0
Other long-term liabilities	3,574	882	911	898	883	(204)	(204)	(204)
Non-current liabilities of discontinued operations		0	0	0	0	0	0	0
Total liabilities	4,216	3,161	1,057	1,133	(389)	1,549	2,626	4,254
Stockholders’ equity
Preferred stock, par value $0.01 per share	0				0
Capital in excess of par value	165				0
Treasury stock	0	0	0		0	0	0	0
Retained earnings	(18,814)	(12,724)	(10,127)	(10,453)	(8,829)	(7,658)	(6,755)	(6,508)
Accumulated other comprehensive loss	(144)	513	219	332	209	143	498	18
Total stockholders’ equity	(18,793)	(12,211)	(9,908)	(10,121)	(8,620)	(7,515)	(6,257)	(6,490)
Total liabilities and stockholders' equity	$ (14,577)	(9,050)	(8,851)	(8,988)	$ (9,009)	(5,966)	(3,631)	(2,236)
Preferred stock, par value (in usd per share) \| $ / shares	$ 0.01				$ 0.01
Restatement Impacts \| Class A Common Stock
Stockholders’ equity
Common stock	$ 0	0	0	0	$ 0	0	0	0
Common stock, par value (in usd per share) \| $ / shares	$ 0.01				$ 0.01
Common stock, shares, issued (in shares) \| shares	9,805				9,291
Restatement Impacts \| Class B Common Stock
Stockholders’ equity
Common stock	$ 0	0	0	0	$ 0	0	0	0
Capital in excess of par value		$ 0	$ 0	$ 0		$ 0	$ 0	$ 0
Common stock, par value (in usd per share) \| $ / shares	$ 0.01				$ 0.01
Common stock, shares, issued (in shares) \| shares	4,076				4,422
Common stock, convertible conversion ratio	1				1

Restatement and Revision of Previously Issued Consolidated Financial Statements - Consolidated Balance Sheets (Additional Information) (Details) - USD ($) $ in Thousands	3 Months Ended						12 Months Ended
	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Increase (decrease) in inventory							$ (13,674)	$ 12,255	$ 16,566
Increase (decrease) in accounts payable							(7,043)	(7,719)	25,009
Restatement Impacts
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Increase (decrease) in inventory							82	(53)	81
Increase (decrease) in accounts payable							214	37	$ 0
Write-off of Assets \| Restatement Impacts
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Increase (decrease) in trade receivables	$ (1,600)	$ (1,300)	$ (1,600)	$ (400)	$ (400)	$ 200	(2,500)	(600)
Increase (decrease) in prepaids and other assets	(7,600)	(6,700)	(6,600)	(5,700)	(3,900)	2,600	(12,400)	(6,900)
Increase (decrease) in other current liabilities	2,100	1,400	1,400	1,000	1,300	2,600	900	600
Reversal of Revenue \| Restatement Impacts
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Increase (decrease) in trade receivables	(600)						(1,300)
Increase (decrease) in prepaids and other assets	100						200
Correction for the timing and recognition of customer price concessions \| Restatement Impacts
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Increase (decrease) in trade receivables							(1,600)
Increase (decrease) in other current liabilities	200	200	200	300	200	300		200
Tax adjustments related to adjustments \| Restatement Impacts
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Increase (decrease) in other current liabilities	(400)	(400)	(300)	100	200		(1,200)	(400)
Increase (decrease) in deferred income taxes	600	300	400	100	700	600	2,400	300
Increase (decrease) in other long-term liabilities	900	900	900	(200)	(200)	200	3,600	900
Correction of other immaterial errors \| Restatement Impacts
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Increase (decrease) in trade receivables		(1,100)	(1,100)					(1,900)
Increase (decrease) in prepaids and other assets							500
Increase (decrease) in other current liabilities		(1,400)	(1,400)		800	1,200		(2,000)
Increase (decrease) in accrued compensation	$ 400	$ 400	$ 400	$ 400	$ 300	$ 300	700	400
Increase (decrease) to capital in excess of par							200
Increase (decrease) in inventory							200	$ 100
Increase (decrease) in accounts payable							$ 200

Restatement and Revision of Previously Issued Consolidated Financial Statements - Consolidated Statements of Cash Flows (Details) - USD ($) $ in Thousands	3 Months Ended								6 Months Ended		9 Months Ended		12 Months Ended
	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Jun. 30, 2019	Jun. 30, 2018	Sep. 30, 2019	Sep. 30, 2018	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Operating activities
Income (loss) from continuing operations, net of tax	$ 13,304	$ 553	$ 1,898	$ (662)	$ 11,490	$ 9,030	$ 1,645	$ 894	$ 1,236	$ 2,539	$ 1,789	$ 11,569	$ 15,093	$ 23,059	$ 18,109
Adjustments to reconcile net income from continuing operations to net cash provided by operating activities:
Depreciation and amortization													4,002	4,277	4,072
Deferred income taxes													1,487	5,474	3,475
Stock compensation expense													2,797	3,618	323
Other													616	837	(1,167)
Net changes in operating assets and liabilities:
Affiliate payable													(1,920)	(5,300)	866
Trade receivables													(22,769)	18,529	(8,128)
Inventory													13,674	(12,255)	(16,566)
Other assets													1,127	(4,586)	(1,295)
Accounts payable													(7,043)	(7,719)	25,009
Other liabilities													(6,842)	(7,979)	3,605
Net cash provided by operating activities from continuing operations													222	17,955	28,303
Investing activities
Expenditures for property, plant and equipment													(4,122)	(7,759)	(6,198)
Other													0	0	21
Net cash used for investing activities from continuing operations													(4,122)	(7,759)	(6,177)
Financing activities
Net additions (reductions) to revolving credit agreements													11,873	(4,597)	12,630
Purchase of treasury stock													(5,960)	0	0
Cash dividends paid													0	0	(38,000)
Net cash provided by (used for) financing activities from continuing operations													1,062	(9,255)	(26,532)
Cash flows from discontinued operations
Net cash provided by (used for) operating activities from discontinued operations													3,953	(5,499)	5,137
Net cash provided by (used for) investing activities from discontinued operations													585	(305)	(1,176)
Net cash used for financing activities from discontinued operations													(103)	0	(70)
Cash provided by (used for) discontinued operations													4,435	(5,804)	3,891
Effect of exchange rate changes on cash													(785)	309	81
Cash, cash equivalents and restricted cash
(Decrease) increase for the year from continuing operations													(3,623)	1,250	(4,325)
Increase (decrease) for the year from discontinued operations													4,435	(5,804)	3,891
Balance at the beginning of the year				6,352				10,906	6,352	10,906	6,352	10,906	6,352	10,906	11,340
Balance at the end of the year	7,164				6,352								7,164	6,352	10,906
As Previously Reported
Operating activities
Income (loss) from continuing operations, net of tax	19,394	397	(944)	(1,761)	12,661	8,044	(874)	(418)	(2,705)	(1,292)	(2,308)	6,752	25,078	27,145	20,130
Adjustments to reconcile net income from continuing operations to net cash provided by operating activities:
Depreciation and amortization													4,002	4,277	4,072
Deferred income taxes													3,248	5,185	4,107
Stock compensation expense													2,632	3,618	323
Other													471	868	(1,167)
Net changes in operating assets and liabilities:
Affiliate payable													(1,920)	(5,300)	866
Trade receivables													(25,586)	16,298	(8,442)
Inventory													13,756	(12,308)	(16,485)
Other assets													(3,121)	(10,509)	(1,960)
Accounts payable													(7,257)	(7,756)	25,009
Other liabilities													(11,101)	(4,195)	1,850
Net cash provided by operating activities from continuing operations													202	17,323	28,303
Investing activities
Expenditures for property, plant and equipment													(4,122)	(7,759)	(6,198)
Other													0	0	21
Net cash used for investing activities from continuing operations													(4,122)	(7,759)	(6,177)
Financing activities
Net additions (reductions) to revolving credit agreements													11,873	(4,597)	12,630
Purchase of treasury stock													(5,960)	0	0
Cash dividends paid													0	0	(38,000)
Net cash provided by (used for) financing activities from continuing operations													1,062	(9,255)	(26,532)
Cash flows from discontinued operations
Net cash provided by (used for) operating activities from discontinued operations													3,953	(5,499)	5,137
Net cash provided by (used for) investing activities from discontinued operations													585	(305)	(1,176)
Net cash used for financing activities from discontinued operations													(103)	0	(70)
Cash provided by (used for) discontinued operations													4,435	(5,804)	3,891
Effect of exchange rate changes on cash													(765)	941	81
Cash, cash equivalents and restricted cash
(Decrease) increase for the year from continuing operations													(3,623)	1,250	(4,325)
Increase (decrease) for the year from discontinued operations													4,435	(5,804)	3,891
Balance at the beginning of the year				6,352				10,906	6,352	10,906	6,352	10,906	6,352	10,906	11,340
Balance at the end of the year	7,164				6,352								7,164	6,352	10,906
Restatement Impacts
Operating activities
Income (loss) from continuing operations, net of tax	(6,090)	$ (2,597)	$ 326	(1,624)	(1,171)	$ (903)	$ (247)	(1,765)	(1,298)	(2,012)	(3,895)	(2,915)	(9,985)	(4,086)	(2,021)
Adjustments to reconcile net income from continuing operations to net cash provided by operating activities:
Depreciation and amortization													0	0	0
Deferred income taxes													(1,761)	289	(632)
Stock compensation expense													165	0	0
Other													145	(31)	0
Net changes in operating assets and liabilities:
Affiliate payable													0	0	0
Trade receivables													2,817	2,231	314
Inventory													(82)	53	(81)
Other assets													4,248	5,923	665
Accounts payable													214	37	0
Other liabilities													4,259	(3,784)	1,755
Net cash provided by operating activities from continuing operations													20	632	0
Investing activities
Expenditures for property, plant and equipment													0	0	0
Other													0	0	0
Net cash used for investing activities from continuing operations													0	0	0
Financing activities
Net additions (reductions) to revolving credit agreements													0	0	0
Purchase of treasury stock													0	0	0
Cash dividends paid													0	0	0
Net cash provided by (used for) financing activities from continuing operations													0	0	0
Cash flows from discontinued operations
Net cash provided by (used for) operating activities from discontinued operations													0	0	0
Net cash provided by (used for) investing activities from discontinued operations													0	0	0
Net cash used for financing activities from discontinued operations													0	0	0
Cash provided by (used for) discontinued operations													0	0	0
Effect of exchange rate changes on cash													(20)	(632)	0
Cash, cash equivalents and restricted cash
(Decrease) increase for the year from continuing operations													0	0	0
Increase (decrease) for the year from discontinued operations													0	0	0
Balance at the beginning of the year				$ 0				$ 0	$ 0	$ 0	$ 0	$ 0	0	0	0
Balance at the end of the year	$ 0				$ 0								0	0	0
Common Class A and B
Financing activities
Cash dividends paid													(4,851)	(4,658)	(1,162)
Common Class A and B \| As Previously Reported
Financing activities
Cash dividends paid													(4,851)	(4,658)	(1,162)
Common Class A and B \| Restatement Impacts
Financing activities
Cash dividends paid													$ 0	$ 0	$ 0

Restatement and Revision of Previously Issued Consolidated Financial Statements - Consolidated Statements of Equity (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended								6 Months Ended		9 Months Ended		12 Months Ended
	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Jun. 30, 2019	Jun. 30, 2018	Sep. 30, 2019	Sep. 30, 2018	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Balance, beginning of period	$ 42,544	$ 49,189	$ 52,958	$ 56,818	$ 46,935	$ 39,753	$ 41,147	$ 42,026	$ 56,818	$ 42,026	$ 56,818	$ 42,026	$ 56,818	$ 42,026	$ 62,948
Net income (loss)	(7,304)	(2,200)	(618)	(3,385)	13,861	7,141	(1,121)	(2,183)	(4,003)	(3,304)	(6,203)	3,837	(13,507)	17,698	15,884
Issuance of common stock, net of conversions	(1)			1	(444)	246	198	324					0	324	0
Purchase of treasury stock	0	(3,626)	(2,334)										(5,960)	0
Stock compensation expense	367	801	822	807	792	399	1,472	955					2,797	3,618
Cash dividends	(1,217)	(1,215)	(1,242)	(1,177)	(1,166)	(1,165)	(1,165)	(1,162)					(4,851)	(4,658)	(38,000)
Other comprehensive loss	1,761	(654)	(643)	(192)	(3,349)	548	(961)	863					272	(2,899)	1,409
Reclassification adjustment to net income	116	249	246	86	189	13	183	324					697	709	947
Balance, end of period	$ 36,266	$ 42,544	$ 49,189	$ 52,958	$ 56,818	$ 46,935	$ 39,753	$ 41,147	49,189	39,753	42,544	46,935	$ 36,266	$ 56,818	$ 42,026
Common stock dividends (in dollars per share)	$ 0.9	$ 0.9	$ 0.9	$ 0.085	$ 0.085	$ 0.085	$ 0.085	$ 0.085					$ 0.355	$ 0.34	$ 0.085
As Previously Reported
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Balance, beginning of period				$ 65,438				$ 46,408	65,438	46,408	65,438	46,408	$ 65,438	$ 46,408	$ 65,268
Net income (loss)	$ (1,214)	$ 397	$ (944)	(1,761)	$ 15,032	$ 8,044	$ (874)	(418)	(2,705)	(1,292)	(2,308)	6,752	(3,522)	21,784	17,905
Issuance of common stock, net of conversions													0	324	0
Purchase of treasury stock													(5,960)	0
Stock compensation expense													2,632	3,618
Cash dividends													(4,851)	(4,658)	(38,000)
Other comprehensive loss													719	(2,841)	1,450
Reclassification adjustment to net income													603	803	947
Balance, end of period	55,059				65,438								$ 55,059	$ 65,438	$ 46,408
Common stock dividends (in dollars per share)													$ 0.355	$ 0.34	$ 0.085
Restatement Impacts
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Balance, beginning of period				(8,620)				(4,382)	(8,620)	(4,382)	(8,620)	(4,382)	$ (8,620)	$ (4,382)	$ (2,320)
Net income (loss)	(6,090)	(2,597)	326	(1,624)	(1,171)	(903)	(247)	(1,765)	(1,298)	(2,012)	(3,895)	(2,915)	(9,985)	(4,086)	(2,021)
Stock compensation expense													165
Other comprehensive loss													(447)	(58)	(41)
Reclassification adjustment to net income				100									94	(94)
Balance, end of period	(18,793)				(8,620)								$ (18,793)	$ (8,620)	$ (4,382)
Common stock dividends (in dollars per share)													$ 0.355	$ 0.34	$ 0.085
Capital in Excess of Par Value (1)
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Balance, beginning of period	54,143	53,342	52,520	51,714	51,366	50,721	49,051	47,773	51,714	47,773	51,714	47,773	$ 51,714	$ 47,773	$ 75,031
Issuance of common stock, net of conversions	(1)			(1)	(444)	246	198	323					(2)	323	(136)
Stock compensation expense	367	801	822	807	792	399	1,472	955					2,797	3,618
Cash dividends	0	0	0	0											(27,122)
Balance, end of period	54,509	54,143	53,342	52,520	51,714	51,366	50,721	49,051	53,342	50,721	54,143	51,366	54,509	51,714	47,773
Capital in Excess of Par Value (1) \| As Previously Reported
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Balance, beginning of period				51,714				47,773	51,714	47,773	51,714	47,773	51,714	47,773	75,031
Issuance of common stock, net of conversions													(2)	323	(136)
Stock compensation expense													2,632	3,618
Cash dividends															(27,122)
Balance, end of period	54,344				51,714								54,344	51,714	47,773
Capital in Excess of Par Value (1) \| Restatement Impacts
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Balance, beginning of period				0				0	0	0	0	0	0	0	0
Stock compensation expense													165
Balance, end of period	165				0								165	0	0
Treasury Stock
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Balance, beginning of period	(5,960)	(2,334)	0	0				0	0	0	0	0	0	0	0
Purchase of treasury stock	0	(3,626)	(2,334)										(5,960)
Balance, end of period	(5,960)	(5,960)	(2,334)	0	0				(2,334)		(5,960)		(5,960)	0	0
Treasury Stock \| As Previously Reported
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Balance, beginning of period				0				0	0	0	0	0	0	0	0
Purchase of treasury stock													(5,960)
Balance, end of period	(5,960)				0								(5,960)	0	0
Treasury Stock \| Restatement Impacts
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Balance, beginning of period				0				0	0	0	0	0	0	0	0
Balance, end of period	0				0								0	0	0
Retained Earnings (1)
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Balance, beginning of period	12,231	15,646	17,506	22,068	9,373	3,397	5,683	7,860	22,068	7,860	22,068	7,860	22,068	7,860	4,016
Net income (loss)	(7,304)	(2,200)	(618)	(3,385)	13,861	7,141	(1,121)	(2,183)					(13,507)	17,698	15,884
Cash dividends	(1,217)	(1,215)	(1,242)	(1,177)	(1,166)	(1,165)	(1,165)	(1,162)					(4,851)	(4,658)	(10,878)
Reclassification adjustment to net income														0
Balance, end of period	3,710	12,231	15,646	17,506	22,068	9,373	3,397	5,683	15,646	3,397	12,231	9,373	3,710	22,068	7,860
Retained Earnings (1) \| As Previously Reported
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Balance, beginning of period				30,897				12,603	30,897	12,603	30,897	12,603	30,897	12,603	6,738
Net income (loss)													(3,522)	21,784	17,905
Cash dividends													(4,851)	(4,658)	(10,878)
Reclassification adjustment to net income														0
Balance, end of period	22,524				30,897								22,524	30,897	12,603
Retained Earnings (1) \| Restatement Impacts
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Balance, beginning of period				(8,829)				(4,743)	(8,829)	(4,743)	(8,829)	(4,743)	(8,829)	(4,743)	(2,722)
Net income (loss)													(9,985)	(4,086)	(2,021)
Balance, end of period	(18,814)				(8,829)								(18,814)	(8,829)	(4,743)
Accumulated Other Comprehensive Income (Loss)
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Balance, beginning of period	(18,009)	(17,604)	(17,207)	(17,101)	(13,941)	(14,502)	(13,724)	(13,743)	(17,101)	(13,743)	(17,101)	(13,743)	(17,101)	(13,743)	(16,099)
Other comprehensive loss	1,761	(654)	(643)	(192)	(3,349)	548	(961)	863					272	(2,899)	1,409
Reclassification adjustment to net income	116	249	246	86	189	13	183	324					697	709	947
Balance, end of period	(16,132)	(18,009)	(17,604)	(17,207)	(17,101)	(13,941)	(14,502)	(13,724)	(17,604)	(14,502)	(18,009)	(13,941)	(16,132)	(17,101)	(13,743)
Accumulated Other Comprehensive Income (Loss) \| As Previously Reported
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Balance, beginning of period				(17,310)				(14,104)	(17,310)	(14,104)	(17,310)	(14,104)	(17,310)	(14,104)	(16,501)
Other comprehensive loss													719	(2,841)	1,450
Reclassification adjustment to net income													603	803	947
Balance, end of period	(15,988)				(17,310)								(15,988)	(17,310)	(14,104)
Accumulated Other Comprehensive Income (Loss) \| Restatement Impacts
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Balance, beginning of period				209				361	209	361	209	361	209	361	402
Other comprehensive loss													(447)	(58)	(41)
Reclassification adjustment to net income													94	(94)
Balance, end of period	(144)				209								(144)	209	361
Class A Common Stock \| Common Stock
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Balance, beginning of period	95	95	95	93	92	92	92	88	93	88	93	88	93	88	0
Issuance of common stock, net of conversions	3			2	1			4					5	5	88
Balance, end of period	98	95	95	95	93	92	92	92	95	92	95	92	98	93	88
Class A Common Stock \| Common Stock \| As Previously Reported
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Balance, beginning of period				93				88	93	88	93	88	93	88	0
Issuance of common stock, net of conversions													5	5	88
Balance, end of period	98				93								98	93	88
Class A Common Stock \| Common Stock \| Restatement Impacts
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Balance, beginning of period				0				0	0	0	0	0	0	0	0
Balance, end of period	0				0								0	0	0
Class B Common Stock \| Common Stock
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Balance, beginning of period	44	44	44	44	45	45	45	48	44	48	44	48	44	48	0
Issuance of common stock, net of conversions	(3)				(1)			(3)					(3)	(4)	48
Balance, end of period	41	$ 44	$ 44	44	44	$ 45	$ 45	45	44	45	44	45	41	44	48
Class B Common Stock \| Common Stock \| As Previously Reported
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Balance, beginning of period				44				48	44	48	44	48	44	48	0
Issuance of common stock, net of conversions													(3)	(4)	48
Balance, end of period	41				44								41	44	48
Class B Common Stock \| Common Stock \| Restatement Impacts
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Balance, beginning of period				$ 0				$ 0	$ 0	$ 0	$ 0	$ 0	0	0	0
Balance, end of period	$ 0				$ 0								0	0	0
Common Class A and B
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Cash dividends														(4,658)	(1,162)
Common Class A and B \| As Previously Reported
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Cash dividends															(1,162)
Common Class A and B \| Retained Earnings (1)
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Cash dividends													$ (4,851)	$ (4,658)	(1,162)
Common Class A and B \| Retained Earnings (1) \| As Previously Reported
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Cash dividends															$ (1,162)

Discontinued Operations (Income Statement Disclosures) (Details) - USD ($) $ in Thousands	3 Months Ended								6 Months Ended		9 Months Ended		12 Months Ended
	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Jun. 30, 2019	Jun. 30, 2018	Sep. 30, 2019	Sep. 30, 2018	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Loss from discontinued operations, net of tax	$ (20,608)	$ (2,753)	$ (2,516)	$ (2,723)	$ 2,371	$ (1,889)	$ (2,766)	$ (3,077)	$ (5,239)	$ (5,843)	$ (7,992)	$ (7,732)	$ (28,600)	$ (5,361)	$ (2,225)
KC \| Discontinued Operations
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Revenue													100,860	113,469	128,520
Cost of sales													62,927	61,972	69,708
Gross profit													37,933	51,497	58,812
Selling, general and administrative expenses													54,047	58,035	61,033
Lease termination expense													15,186	0	435
Operating loss													(31,300)	(6,538)	(2,656)
Interest expense													583	361	258
Other expense, net													26	33	57
Loss from discontinued operations before income taxes													(31,909)	(6,932)	(2,971)
Income tax benefit													(3,309)	(1,571)	(746)
Loss from discontinued operations, net of tax													(28,600)	$ (5,361)	$ (2,225)
Severance termination benefits													1,800
Unpaid severance termination benefits	$ 400												$ 400

Discontinued Operations (Balance Sheet Disclosures) (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018
Assets
Current assets of discontinued operations	$ 5,383	$ 22,830	$ 21,255	$ 24,692	$ 27,879	$ 32,185	$ 30,704	$ 29,086
Non-current assets of discontinued operations	614	1,744	4,420	4,446	4,606	5,313	5,688	5,661
Liabilities
Current liabilities of discontinued operations	29,723	24,713	20,048	21,473	22,820	29,693	26,830	21,509
Non-current liabilities of discontinued operations	0	$ 1,585	$ 3,697	$ 3,834	1,960	$ 2,293	$ 2,416	$ 2,565
KC \| Discontinued Operations
Assets
Cash and cash equivalents	5,022				1,932
Credit card receivables	51				1,771
Inventory	0				21,994
Prepaid expenses and other current assets	310				2,182
Current assets of discontinued operations	5,383				27,879
Property, plant and equipment, net	0				1,788
Deferred income taxes	614				2,645
Other non-current assets	0				173
Non-current assets of discontinued operations	614				4,606
Liabilities
Accounts payable	4,594				13,704
Accrued compensation	1,058				1,498
Accrued product returns	0				243
Lease termination liability	17,248				0
Other current liabilities	6,823				7,375
Current liabilities of discontinued operations	29,723				22,820
Other long-term liabilities	0				1,960
Non-current liabilities of discontinued operations	$ 0				$ 1,960

Discontinued Operations (Future Minimum Lease Payments) (Details) $ in Thousands	Dec. 31, 2019 USD ($)
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
2020	$ 6,114
2021	4,089
2022	1,816
2023	1,574
2024	1,590
Subsequent to 2024	16,527
Total minimum lease payments	31,710
KC \| Discontinued Operations
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
2020	10,942
2021	5,863
2022	4,027
2023	2,458
2024	1,534
Subsequent to 2024	1,669
Total minimum lease payments	26,493
Minimum sublease rental payments due	$ 6,200

Discontinued Operations (Narrative) (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Rental expense from discontinued operations, net	$ 5.6	$ 5.6	$ 5.3
KC \| Discontinued Operations
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Rental expense from discontinued operations, net	$ 14.3	$ 18.0	$ 19.7

Property, Plant and Equipment, Net (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2017
Property, Plant and Equipment [Line Items]
Property, plant and equipment, at cost	$ 67,859				$ 64,247
Less allowances for depreciation and amortization	45,535				43,405
Property, plant and equipment, net	22,324	$ 22,193	$ 21,649	$ 20,984	20,842	$ 20,988	$ 19,088	$ 17,643	$ 15,979
Land
Property, Plant and Equipment [Line Items]
Property, plant and equipment, at cost	226				226
Furniture and fixtures
Property, Plant and Equipment [Line Items]
Property, plant and equipment, at cost	13,071				12,583
Building and improvements
Property, Plant and Equipment [Line Items]
Property, plant and equipment, at cost	10,116				10,084
Machinery and equipment
Property, Plant and Equipment [Line Items]
Property, plant and equipment, at cost	32,761				30,728
Construction in progress, including internal-use capitalized software
Property, Plant and Equipment [Line Items]
Property, plant and equipment, at cost	$ 11,685				$ 10,626

Intangible Assets (Details) - USD ($) $ in Thousands	3 Months Ended								6 Months Ended		9 Months Ended		12 Months Ended
Intangible Assets (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Jun. 30, 2019	Jun. 30, 2018	Sep. 30, 2019	Sep. 30, 2018	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Finite-Lived Intangible Assets, Net [Abstract]
Gross Carrying Amount	$ 10,100				$ 10,100								$ 10,100	$ 10,100
Accumulated Amortization	(6,959)				(5,581)								(6,959)	(5,581)
Net Balance	3,141	$ 3,483	$ 3,828	$ 4,174	4,519	$ 4,864	$ 5,209	$ 5,555	$ 3,828	$ 5,209	$ 3,483	$ 4,864	3,141	4,519
Amortization of intangible assets	341	$ 345	$ 346	$ 345	345	$ 345	$ 346	$ 345	$ 691	$ 691	$ 1,036	$ 1,036	1,377	1,381	$ 1,381
Expected annual amortization expense, 2020	1,200												1,200
Expected annual amortization expense, 2021	200												200
Expected annual amortization expense, 2022	200												200
Expected annual amortization expense, 2023	200												200
Expected annual amortization expense, 2024	200												$ 200
Intangible assets, weighted average amortization period													8 years 10 months 24 days
Customer relationships
Finite-Lived Intangible Assets, Net [Abstract]
Gross Carrying Amount	5,760				5,760								$ 5,760	5,760
Accumulated Amortization	(4,840)				(3,880)								(4,840)	(3,880)
Net Balance	920				1,880								920	1,880
Trademarks
Finite-Lived Intangible Assets, Net [Abstract]
Gross Carrying Amount	3,100				3,100								3,100	3,100
Accumulated Amortization	(1,008)				(808)								(1,008)	(808)
Net Balance	2,092				2,292								2,092	2,292
Other intangibles
Finite-Lived Intangible Assets, Net [Abstract]
Gross Carrying Amount	1,240				1,240								1,240	1,240
Accumulated Amortization	(1,111)				(893)								(1,111)	(893)
Net Balance	$ 129				$ 347								$ 129	$ 347

Current and Long-Term Financing (Debt Schedule) (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018
Debt Instrument [Line Items]
Total debt outstanding	$ 58,497				$ 46,624
Revolving credit agreements	35,000	$ 30,000	$ 30,000	$ 30,000	35,000	$ 30,000	$ 30,000	$ 20,000
HBB
Debt Instrument [Line Items]
Total outstanding borrowings	58,305				45,733
Other debt	192				891
Current portion of borrowings outstanding	23,497				11,624
Revolving credit agreements	35,000				35,000
Current portion and long-term portion of borrowings outstanding	58,497				46,624
Total available borrowings, net of limitations, under revolving credit agreements	114,366				114,669
Unused revolving credit agreements	$ 56,061				$ 68,936
Weighted average stated interest rate on total borrowings	4.16%				4.12%
Weighted average effective interest rate on total borrowings (including interest rate swap agreements)	3.82%				3.45%

Current and Long-Term Financing (Narrative) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018
Line of Credit Facility [Line Items]
Interest paid	$ 3,100,000	$ 3,100,000	$ 1,600,000
Interest capitalized	400,000	300,000	$ 200,000
Assets held as collateral	288,663,000	321,418,000		$ 352,279,000	$ 296,888,000	$ 293,258,000	$ 372,957,000	$ 319,637,000	$ 316,378,000
HBB
Line of Credit Facility [Line Items]
Line of credit facility, maximum borrowing capacity	$ 115,000,000
Line of credit facility, unused capacity, commitment fee percentage	0.25%
Dividend restriction from closing date	$ 5,000,000.0
Dividend restriction period following closing date of credit facility	30 days
Dividend restriction credit facility excess availability requirement	$ 15,000,000.0
Dividend restriction credit facility excess availability requirement as defined within the agreement	$ 25,000,000.0
HBB \| Base Rate \| US Dollar
Line of Credit Facility [Line Items]
Basis spread on variable rate	0.00%
HBB \| Base Rate \| Canadian Dollar
Line of Credit Facility [Line Items]
Basis spread on variable rate	0.00%
HBB \| LIBOR Rate \| US Dollar
Line of Credit Facility [Line Items]
Basis spread on variable rate	1.75%
HBB \| LIBOR Rate \| Canadian Dollar
Line of Credit Facility [Line Items]
Basis spread on variable rate	1.75%
Operating Segments \| HBB
Line of Credit Facility [Line Items]
Assets held as collateral	$ 297,200,000
Interest Rate Swaps, Extending to January 2020 and January 2024 \| HBB
Line of Credit Facility [Line Items]
Notional Amount	$ 35,000,000
Average Fixed Rate	1.50%
Delayed start interest rate swaps, Extending to January 2024 \| HBB
Line of Credit Facility [Line Items]
Notional Amount	$ 10,000,000	$ 10,000,000
Average Fixed Rate	1.70%	1.70%

Derivative Financial Instruments (Narrative) (Details) - HBB $ in Millions, $ in Millions	Dec. 31, 2019 USD ($)	Dec. 31, 2019 CAD ($)	Dec. 31, 2018 USD ($)	Dec. 31, 2018 CAD ($)
Foreign currency exchange contracts
Derivative [Line Items]
Notional amount of foreign currency derivatives (in CAD)		$ 13.2		$ 13.0
Net receivable approximated by fair value of contracts	$ 0.3		$ 0.1
Interest rate swap agreements
Derivative [Line Items]
Interest rate swap agreement net receivable	$ 0.1		$ 1.1

Derivative Financial Instruments (Schedule of Interest Rate Derivatives) (Details) - HBB - USD ($) $ in Millions	Dec. 31, 2019	Dec. 31, 2018
Interest rate swaps, Extending to January 2020
Derivative [Line Items]
Notional Amount	$ 20.0	$ 20.0
Average Fixed Rate	1.40%	1.40%
Interest rate swaps, Extending To January 2024
Derivative [Line Items]
Notional Amount	$ 15.0	$ 15.0
Average Fixed Rate	1.60%	1.60%
Delayed start interest rate swaps, Extending to January 2024
Derivative [Line Items]
Notional Amount	$ 10.0	$ 10.0
Average Fixed Rate	1.70%	1.70%

Derivative Financial Instruments (Fair Value of Derivative Instruments as Recorded in Consolidated Balance Sheets) (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Derivatives, Fair Value [Line Items]
Total derivatives, asset derivatives	$ 0	$ 1,290
Total derivatives, liability derivatives	390	87
Designated as hedging instrument \| Prepaid expenses and other current assets
Derivatives, Fair Value [Line Items]
Interest rate swap agreements, asset derivatives	0	349
Foreign currency exchange contracts, asset derivatives	0	231
Designated as hedging instrument \| Other current liabilities
Derivatives, Fair Value [Line Items]
Interest rate swap agreements, liability derivatives	21	0
Foreign currency exchange contracts, liability derivatives	308	87
Designated as hedging instrument \| Other non-current assets
Derivatives, Fair Value [Line Items]
Interest rate swap agreements, asset derivatives	0	710
Designated as hedging instrument \| Other long-term liabilities
Derivatives, Fair Value [Line Items]
Interest rate swap agreements, liability derivatives	$ 61	$ 0

Leasing Arrangements (Details) - USD ($) $ in Thousands	12 Months Ended
Leasing Arrangements (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Operating Leases
2020	$ 6,114
2021	4,089
2022	1,816
2023	1,574
2024	1,590
Subsequent to 2024	16,527
Total minimum lease payments	31,710
Rental expense for all operating leases	$ 5,600	$ 5,600	$ 5,300

Stockholders' Equity and Earnings Per Share (Authorized Capital Stock) (Details) - shares	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Class of Stock [Line Items]
Preferred stock, shares authorized (in shares)	5,000,000	5,000,000
Treasury Stock (in shares)	364,893	0	0
Shares Outstanding Class A
Class of Stock [Line Items]
Common stock, shares authorized (in shares)	70,000,000	70,000,000
Common stock issued during period (in shares)	169,000	32,000
Shares Outstanding Class B
Class of Stock [Line Items]
Common stock, shares authorized (in shares)	30,000,000	30,000,000
Class B Common converted to Class A Common (in shares)	345,000	387,000

Stockholders' Equity and Earnings Per Share (Narrative) (Details) - USD ($) $ in Thousands	3 Months Ended			12 Months Ended
	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017	Nov. 06, 2019	May 31, 2018
Class of Stock [Line Items]
Shares repurchased (in shares)				364,893	0	0
Shares repurchased	$ 0	$ 3,626	$ 2,334	$ 5,960	$ 0
Stock Repurchase Program \| Class A Common Stock
Class of Stock [Line Items]
Approved repurchase amount (up to)							25,000,000.0	25,000,000.0

Stockholders' Equity and Earnings Per Share (Reclassification out of AOCI) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Beginning balance	$ 56,818
Reclassification due to adoption of ASU 2018-02		$ 0
Other comprehensive income (loss)	164	(3,571)	$ 2,638
Reclassification adjustment to net income	1,217	942	1,427
Tax effects	(412)	439	(1,709)
Ending balance	36,266	56,818
Foreign Currency
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Beginning balance	(8,652)	(7,573)	(8,221)
Reclassification due to adoption of ASU 2018-02		0
Other comprehensive income (loss)	481	(1,162)	648
Reclassification adjustment to net income	0	0	0
Tax effects	(50)	83	0
Ending balance	(8,221)	(8,652)	(7,573)
Deferred Gain (Loss) on Cash Flow Hedging
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Beginning balance	879	508	616
Reclassification due to adoption of ASU 2018-02		118
Other comprehensive income (loss)	(2,199)	174	(456)
Reclassification adjustment to net income	490	213	916
Tax effects	489	(134)	(568)
Ending balance	(341)	879	508
Pension Plan Adjustment
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Beginning balance	(9,328)	(6,678)	(8,494)
Reclassification due to adoption of ASU 2018-02		(1,286)
Other comprehensive income (loss)	1,882	(2,583)	2,446
Reclassification adjustment to net income	727	729	511
Tax effects	(851)	490	(1,141)
Ending balance	(7,570)	(9,328)	(6,678)
Accumulated Other Comprehensive Income (Loss)
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Beginning balance	(17,101)	(13,743)	(16,099)
Reclassification due to adoption of ASU 2018-02		(1,168)
Ending balance	$ (16,132)	$ (17,101)	$ (13,743)

Stockholders' Equity and Earnings Per Share (Weighted Average Number of Shares Outstanding Reconciliation) (Details) - $ / shares	3 Months Ended								6 Months Ended		9 Months Ended		12 Months Ended
	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Jun. 30, 2019	Jun. 30, 2018	Sep. 30, 2019	Sep. 30, 2018	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Equity [Abstract]
Basic weighted average shares outstanding (in shares)	13,518,000	13,579,000	13,813,000	13,786,000	13,714,000	13,704,000	13,695,000	13,683,000	13,800,000	13,689,000	13,726,000	13,694,000	13,690,000	13,699,000	13,673,000
Dilutive effect of share-based compensation awards (in shares)													36,000	32,000	12,000
Diluted weighted average shares outstanding (in shares)	13,625,000	13,595,000	13,826,000	13,786,000	13,844,000	13,713,000	13,704,000	13,692,000	13,813,000	13,693,000	13,731,000	13,697,000	13,726,000	13,731,000	13,685,000
Earnings Per Share, Basic and Diluted [Abstract]
Basic and diluted earnings per share, continuing operations (in dollars per share)	$ 0.98	$ 0.04	$ 0.14	$ (0.05)	$ 0.84	$ 0.66	$ 0.12	$ 0.07	$ 0.09	$ 0.19	$ 0.13	$ 0.84	$ 1.10	$ 1.68	$ 1.32
Basic and diluted earnings per share, discontinued operations (in dollars per share)	(1.52)	(0.20)	(0.18)	(0.20)	0.17	(0.14)	(0.20)	(0.22)	(0.38)	(0.43)	(0.58)	(0.56)	(2.09)	(0.39)	(0.16)
Basic and diluted earnings per share (in dollars per share)	$ (0.54)	$ (0.16)	$ (0.04)	$ (0.25)	$ 1.01	$ 0.52	$ (0.08)	$ (0.15)	$ (0.29)	$ (0.24)	$ (0.45)	$ 0.28	$ (0.99)	$ 1.29	$ 1.16

Revenue (Details) - USD ($) $ in Thousands	3 Months Ended								6 Months Ended		9 Months Ended		12 Months Ended
Revenue (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Jun. 30, 2019	Jun. 30, 2018	Sep. 30, 2019	Sep. 30, 2018	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Disaggregation of Revenue [Line Items]
Total revenues	$ 204,570	$ 149,508	$ 131,065	$ 126,642	$ 198,166	$ 171,301	$ 135,583	$ 125,032	$ 257,707	$ 260,615	$ 407,216	$ 431,916	$ 611,786	$ 630,082	$ 612,056
HBB
Disaggregation of Revenue [Line Items]
Total revenues													611,786	630,082
Product \| HBB
Disaggregation of Revenue [Line Items]
Total revenues													$ 607,307	626,423
Electric Appliances \| Maximum
Disaggregation of Revenue [Line Items]
Warranty term													10 years
Product and Service, Other \| Maximum
Disaggregation of Revenue [Line Items]
Warranty term													3 years
Product and Service, Other \| Minimum
Disaggregation of Revenue [Line Items]
Warranty term													1 year
Licensing \| HBB
Disaggregation of Revenue [Line Items]
Total revenues													$ 4,479	$ 3,659
Wal-Mart \| Sales Revenue, Net
Disaggregation of Revenue [Line Items]
Concentration risk (percent)													33.00%	33.00%	32.00%
Amazon \| Sales Revenue, Net
Disaggregation of Revenue [Line Items]
Concentration risk (percent)													14.00%	10.00%	12.00%
Five largest customers \| Sales Revenue, Net
Disaggregation of Revenue [Line Items]
Concentration risk (percent)													58.00%	53.00%	54.00%

Contingencies (Details)		3 Months Ended	12 Months Ended
Contingencies (Details)	May 03, 2019 USD ($)	Jun. 30, 2019 USD ($)	Dec. 31, 2019 USD ($) lease	Dec. 31, 2018 USD ($)
Loss Contingencies [Line Items]
Damages awarded	$ 3,200,000	$ 3,200,000
Number of leases allegedly breached \| lease			49
Accrual for environmental investigation and remediation activities			$ 4,400,000	$ 8,200,000
Loss contingency receivable			1,500,000
Minimum
Loss Contingencies [Line Items]
Estimate of additional expenses			0
Maximum
Loss Contingencies [Line Items]
Estimate of additional expenses			$ 4,000,000

Income Taxes (Income Before Income Taxes and Provision for Income Taxes) (Details) - USD ($) $ in Thousands	3 Months Ended								6 Months Ended		9 Months Ended		12 Months Ended
	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Jun. 30, 2019	Jun. 30, 2018	Sep. 30, 2019	Sep. 30, 2018	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Income (loss) before income taxes
Domestic													$ 24,835	$ 30,835	$ 34,136
Foreign													(658)	(350)	2,940
Total													24,177	30,485	37,076
Current income tax provision (benefit):
Federal													2,966	(323)	12,647
State													1,106	356	1,396
Foreign													3,525	1,919	1,449
Total current													7,597	1,952	15,492
Deferred income tax provision (benefit):
Federal													856	5,592	3,417
State													1,676	447	(96)
Foreign													(1,045)	(565)	154
Total deferred													1,487	5,474	3,475
Income tax provision	$ 5,699	$ 2,449	$ 630	$ 307	$ 3,420	$ 2,280	$ 811	$ 916	$ 937	$ 1,727	$ 3,385	$ 4,007	$ 9,084	$ 7,426	$ 18,967

Income Taxes (Textual) (Details) - USD ($)	12 Months Ended
Income Taxes (Textual) (Details) - USD ($)	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Income Tax Contingency [Line Items]
Deferred tax expense	$ 1,487,000	$ 5,474,000	$ 3,475,000
Income tax refunds	100,000	100,000	0
Permanent items	3,000,000	1,400,000	600,000
Undistributed Earnings of Foreign Subsidiaries	13,200,000
Federal
Income Tax Contingency [Line Items]
Income tax payments	1,900,000	8,300,000	9,900,000
Foreign and State
Income Tax Contingency [Line Items]
Income tax payments	3,600,000	$ 2,600,000	$ 1,900,000
Discontinued Operations \| KC
Income Tax Contingency [Line Items]
Deferred tax expense	$ 2,000,000

Income Taxes (Reconciliation of the Federal Statutory and Effective Income Tax Rate) (Details) - USD ($) $ in Thousands	3 Months Ended								6 Months Ended		9 Months Ended		12 Months Ended
	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Jun. 30, 2019	Jun. 30, 2018	Sep. 30, 2019	Sep. 30, 2018	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Income Tax Disclosure [Abstract]
Income before income taxes	$ 19,003	$ 3,002	$ 2,528	$ (355)	$ 14,910	$ 11,310	$ 2,456	$ 1,810	$ 2,173	$ 4,266	$ 5,174	$ 15,576	$ 24,177	$ 30,485	$ 37,076
Amount
Statutory taxes at 21.0% (35.0% in 2017)													5,077	6,402	12,976
State and local income taxes													1,031	729	824
Valuation allowances													2,190	42	344
Other non-deductible expenses													253	429	0
Credits													(1,195)	(348)	(458)
Provisional effect of the Tax Cuts and Jobs Act (the Tax Act)													0	0	4,654
Non-deductible spin-related costs													0	0	540
Foreign taxes													2,719	1,427	(12)
Other, net													(991)	(1,255)	99
Income tax provision	$ 5,699	$ 2,449	$ 630	$ 307	$ 3,420	$ 2,280	$ 811	$ 916	$ 937	$ 1,727	$ 3,385	$ 4,007	$ 9,084	$ 7,426	$ 18,967
Percent
Statutory taxes at 21.0% (35.0% in 2017)													21.00%	21.00%	35.00%
State and local income taxes													4.30%	2.40%	2.20%
Valuation allowances													9.10%	0.10%	0.90%
Other non-deductible expenses													1.00%	1.40%	0.00%
Credits													(4.90%)	(1.10%)	(1.20%)
Provisional effect of the Tax Cuts and Jobs Act (the Tax Act)													0.000	0.000	0.126
Non-deductible spin-related costs													0.00%	0.00%	1.50%
Foreign taxes													11.20%
Other, net													(4.10%)	(4.10%)	0.30%
Income tax provision				6.90%					43.10%				37.60%	24.40%	51.20%

Income Taxes (Summary of the Total Deferred Tax Assets and Liabilities) (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Deferred tax assets
Tax carryforwards	$ 2,867	$ 1,456
Inventory	316	0
Accrued expenses and reserves	5,896	5,505
Other employee benefits	1,500	2,349
Other	1,412	996
Total deferred tax assets	11,991	10,306
Less: Valuation allowances	(1,069)	(1,162)
Deferred tax assets, net of valuation allowance	10,922	9,144
Deferred tax liabilities
Inventory	0	37
Accrued pension benefits	2,623	1,854
Depreciation and amortization	2,051	1,459
Total deferred tax liabilities	4,674	3,350
Net deferred tax asset	$ 6,248	$ 5,794

Income Taxes (Summary of Operating Loss Carryforwards and Tax Credit Carryforwards) (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Operating Loss Carryforwards [Line Items]
Net deferred tax asset, net operating loss	$ 2,867	$ 1,456
Total net deferred tax asset	2,867	1,456
Total valuation allowance	987	917
State and local jurisdiction
Operating Loss Carryforwards [Line Items]
Net deferred tax asset, net operating loss	2,867	1,456
Valuation allowance, net operating loss	$ 987	$ 917

Income Taxes (Gross Unrecognized Tax Benefits) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Reconciliation of Unrecognized Tax Benefits [Roll Forward]
Balance at beginning of period	$ 1,576	$ 881	$ 671
Additions based on tax positions related to prior years	97	91	0
Additions based on tax positions related to the current year	2,593	1,110	210
Reductions due to settlements with taxing authorities	0	(506)	0
Balance at end of period	$ 4,266	$ 1,576	$ 881

Retirement Benefit Plans (Assumptions Used in Accounting for Defined Benefit Plans) (Details)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
U.S. Plan
Defined Benefit Plan Disclosure [Line Items]
Discount rate for pension benefit obligation	2.88%	4.00%	3.30%
Discount rate for net periodic benefit income	4.00%	3.30%	3.60%
Expected long-term rate of return on assets for net periodic pension income	7.50%	7.50%	7.50%
Non-U.S. Plan
Defined Benefit Plan Disclosure [Line Items]
Discount rate for pension benefit obligation	2.96%	3.50%	3.25%
Discount rate for net periodic benefit income	3.50%	3.50%	3.75%
Expected long-term rate of return on assets for net periodic pension income	5.50%	5.50%	5.50%

Retirement Benefit Plans (Net Periodic Pension Expense) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
U.S. Plan
Defined Benefit Plan Disclosure [Line Items]
Interest cost	$ 727	$ 681	$ 811
Expected return on plan assets	(1,987)	(2,047)	(2,074)
Amortization of actuarial loss	561	623	501
Net periodic pension (income) loss	(699)	(743)	(762)
Non-U.S. Plan
Defined Benefit Plan Disclosure [Line Items]
Interest cost	144	142	153
Expected return on plan assets	(263)	(286)	(264)
Amortization of actuarial loss	72	200	10
Net periodic pension (income) loss	$ (47)	$ 56	$ (101)

Retirement Benefit Plans (Other Changes in Plan Assets and Benefit Obligations Recognized in Other Comprehensive Income (Loss)) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
U.S. Plan
Defined Benefit Plan Disclosure [Line Items]
Current year actuarial loss	$ (1,727)	$ 2,347	$ (2,506)
Amortization of actuarial loss	(561)	(623)	(501)
Total recognized in other comprehensive loss	(2,288)	1,724	(3,007)
Non-U.S. Plan
Defined Benefit Plan Disclosure [Line Items]
Current year actuarial loss	(155)	236	60
Amortization of actuarial loss	(72)	(200)	(10)
Total recognized in other comprehensive loss	$ (227)	$ 36	$ 50

Retirement Benefit Plans (Obligation and Funded Status) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
U.S. Plan
Change in benefit obligation
Projected benefit obligation at beginning of year	$ 19,131	$ 21,716
Interest cost	727	681	$ 811
Actuarial (gain) loss	1,266	(1,278)
Benefits paid	(1,750)	(1,988)
Foreign currency exchange rate changes	0	0
Projected benefit obligation at end of year	19,374	19,131	21,716
Accumulated benefit obligation at end of year	19,374	19,131
Change in plan assets
Fair value of plan assets at beginning of year	25,671	29,237
Actual return on plan assets	4,979	(1,578)
Benefits paid	(1,750)	(1,988)
Foreign currency exchange rate changes	0	0
Fair value of plan assets at end of year	28,900	25,671	29,237
Funded status at end of year	9,526	6,540
Amounts recognized in the balance sheets consist of:
Non-current assets	9,526	6,540
Components of accumulated other comprehensive loss consist of:
Actuarial loss	(9,140)	(11,427)
Deferred taxes and other	2,280	2,933
Accumulated other comprehensive (loss) income	(6,860)	(8,494)
Non-U.S. Plan
Change in benefit obligation
Projected benefit obligation at beginning of year	4,084	4,604
Interest cost	144	142	153
Actuarial (gain) loss	311	(148)
Benefits paid	(182)	(151)
Foreign currency exchange rate changes	213	(363)
Projected benefit obligation at end of year	4,570	4,084	4,604
Accumulated benefit obligation at end of year	4,570	4,084
Change in plan assets
Fair value of plan assets at beginning of year	4,744	5,456
Actual return on plan assets	726	(111)
Benefits paid	(182)	(151)
Foreign currency exchange rate changes	62	(450)
Fair value of plan assets at end of year	5,350	4,744	$ 5,456
Funded status at end of year	780	660
Amounts recognized in the balance sheets consist of:
Non-current assets	780	660
Components of accumulated other comprehensive loss consist of:
Actuarial loss	(1,058)	(1,225)
Deferred taxes and other	348	485
Accumulated other comprehensive (loss) income	$ (710)	$ (740)

Retirement Benefit Plans (Narrative) (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Defined Benefit Plan Disclosure [Line Items]
Actuarial loss included in accumulated other comprehensive income (loss) expected to be recognized in net periodic benefit cost, before tax	$ (0.7)
Defined contribution plan, total costs	$ 5.0	$ 5.3	$ 5.3

Retirement Benefit Plans (Schedule of Expected Benefit Payments) (Details) $ in Millions	Dec. 31, 2019 USD ($)
U.S. Plan
Defined Benefit Plan Disclosure [Line Items]
2020	$ 2,200
2021	1,870
2022	1,880
2023	1,698
2024	1,591
2025 - 2029	6,148
Total	15,387
Non-U.S. Plan
Defined Benefit Plan Disclosure [Line Items]
2020	184
2021	215
2022	246
2023	243
2024	249
2025 - 2029	1,322
Total	$ 2,459

Retirement Benefit Plans (Actual Allocation Percentage and Target Allocation Percentage for the U.S. Pension Plan Assets) (Details)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
U.S. Plan \| U.S. equity securities
Defined Benefit Plan Disclosure [Line Items]
Actual allocation	45.90%	43.80%
U.S. Plan \| Non-U.S. equity securities
Defined Benefit Plan Disclosure [Line Items]
Actual allocation	20.40%	19.30%
U.S. Plan \| Fixed income securities
Defined Benefit Plan Disclosure [Line Items]
Actual allocation	33.20%	36.40%
U.S. Plan \| Money market
Defined Benefit Plan Disclosure [Line Items]
Actual allocation	0.50%	0.50%
U.S. Plan \| Minimum \| U.S. equity securities
Defined Benefit Plan Disclosure [Line Items]
Target allocations range	0.36
U.S. Plan \| Minimum \| Non-U.S. equity securities
Defined Benefit Plan Disclosure [Line Items]
Target allocations range	0.16
U.S. Plan \| Minimum \| Fixed income securities
Defined Benefit Plan Disclosure [Line Items]
Target allocations range	0.3
U.S. Plan \| Minimum \| Money market
Defined Benefit Plan Disclosure [Line Items]
Target allocations range	0
U.S. Plan \| Maximum \| U.S. equity securities
Defined Benefit Plan Disclosure [Line Items]
Target allocations range	0.54
U.S. Plan \| Maximum \| Non-U.S. equity securities
Defined Benefit Plan Disclosure [Line Items]
Target allocations range	0.24
U.S. Plan \| Maximum \| Fixed income securities
Defined Benefit Plan Disclosure [Line Items]
Target allocations range	0.4
U.S. Plan \| Maximum \| Money market
Defined Benefit Plan Disclosure [Line Items]
Target allocations range	0.1
Non-U.S. Plan \| Fixed income securities
Defined Benefit Plan Disclosure [Line Items]
Actual allocation	37.50%	40.60%
Non-U.S. Plan \| Canadian equity securities
Defined Benefit Plan Disclosure [Line Items]
Actual allocation	30.20%	29.50%
Non-U.S. Plan \| Non-Canadian equity securities
Defined Benefit Plan Disclosure [Line Items]
Actual allocation	32.30%	29.90%
Non-U.S. Plan \| Cash and cash equivalents
Defined Benefit Plan Disclosure [Line Items]
Actual allocation	0.00%	0.00%
Non-U.S. Plan \| Minimum \| Fixed income securities
Defined Benefit Plan Disclosure [Line Items]
Target allocations range	0.3
Non-U.S. Plan \| Minimum \| Canadian equity securities
Defined Benefit Plan Disclosure [Line Items]
Target allocations range	0.25
Non-U.S. Plan \| Minimum \| Non-Canadian equity securities
Defined Benefit Plan Disclosure [Line Items]
Target allocations range	0.25
Non-U.S. Plan \| Minimum \| Cash and cash equivalents
Defined Benefit Plan Disclosure [Line Items]
Target allocations range	0
Non-U.S. Plan \| Maximum \| Fixed income securities
Defined Benefit Plan Disclosure [Line Items]
Target allocations range	0.5
Non-U.S. Plan \| Maximum \| Canadian equity securities
Defined Benefit Plan Disclosure [Line Items]
Target allocations range	0.35
Non-U.S. Plan \| Maximum \| Non-Canadian equity securities
Defined Benefit Plan Disclosure [Line Items]
Target allocations range	0.35
Non-U.S. Plan \| Maximum \| Cash and cash equivalents
Defined Benefit Plan Disclosure [Line Items]
Target allocations range	0.05

Retirement Benefit Plans (Fair Value Hierarchy) (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
U.S. Plan
Defined Benefit Plan Disclosure [Line Items]
Fair value of each major category of U.S. plan assets	$ 28,900	$ 25,671
U.S. Plan \| U.S. equity securities
Defined Benefit Plan Disclosure [Line Items]
Fair value of each major category of U.S. plan assets	13,255	11,251
U.S. Plan \| Non-U.S. equity securities
Defined Benefit Plan Disclosure [Line Items]
Fair value of each major category of U.S. plan assets	5,904	4,930
U.S. Plan \| Fixed income securities
Defined Benefit Plan Disclosure [Line Items]
Fair value of each major category of U.S. plan assets	9,596	9,350
U.S. Plan \| Money market
Defined Benefit Plan Disclosure [Line Items]
Fair value of each major category of U.S. plan assets	145	140
Non-U.S. Plan
Defined Benefit Plan Disclosure [Line Items]
Fair value of each major category of U.S. plan assets	5,350	4,744
Non-U.S. Plan \| U.S. equity securities
Defined Benefit Plan Disclosure [Line Items]
Fair value of each major category of U.S. plan assets	929	735
Non-U.S. Plan \| Non-U.S. equity securities
Defined Benefit Plan Disclosure [Line Items]
Fair value of each major category of U.S. plan assets	2,412	2,081
Non-U.S. Plan \| Fixed income securities
Defined Benefit Plan Disclosure [Line Items]
Fair value of each major category of U.S. plan assets	2,009	1,928
Non-U.S. Plan \| Money market
Defined Benefit Plan Disclosure [Line Items]
Fair value of each major category of U.S. plan assets	$ 0	$ 0

Data by Geographic Region (Details) - USD ($) $ in Thousands	3 Months Ended								6 Months Ended		9 Months Ended		12 Months Ended
	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Jun. 30, 2019	Jun. 30, 2018	Sep. 30, 2019	Sep. 30, 2018	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenue from unaffiliated customers (As Restated)	$ 204,570	$ 149,508	$ 131,065	$ 126,642	$ 198,166	$ 171,301	$ 135,583	$ 125,032	$ 257,707	$ 260,615	$ 407,216	$ 431,916	$ 611,786	$ 630,082	$ 612,056
Property, plant and equipment, net	22,324	$ 22,193	$ 21,649	$ 20,984	20,842	$ 20,988	$ 19,088	$ 17,643	$ 21,649	$ 19,088	$ 22,193	$ 20,988	22,324	20,842	15,979
U.S.
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenue from unaffiliated customers (As Restated)													463,608	488,520	478,770
Property, plant and equipment, net	16,828				15,344								16,828	15,344	10,974
Other
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenue from unaffiliated customers (As Restated)													148,178	141,562	133,286
Property, plant and equipment, net	$ 5,496				$ 5,498								$ 5,496	$ 5,498	$ 5,005

Quarterly Results of Operations (Unaudited) (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended								6 Months Ended		9 Months Ended		12 Months Ended
	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Jun. 30, 2019	Jun. 30, 2018	Sep. 30, 2019	Sep. 30, 2018	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Quarterly Financial Information Disclosure [Abstract]
Revenues	$ 204,570	$ 149,508	$ 131,065	$ 126,642	$ 198,166	$ 171,301	$ 135,583	$ 125,032
Gross profit	42,397	30,946	28,507	26,702	41,993	38,404	30,727	27,928	$ 55,209	$ 58,655	$ 86,155	$ 97,059	$ 128,552	$ 139,052	$ 136,117
Operating profit	19,060	4,439	3,185	111	16,050	11,763	3,944	1,794	3,296	5,738	7,734	17,501	26,794	33,550	37,956
Income (loss) from continuing operations, net of tax	13,304	553	1,898	(662)	11,490	9,030	1,645	894	1,236	2,539	1,789	11,569	15,093	23,059	18,109
Loss from discontinued operations, net of tax	(20,608)	(2,753)	(2,516)	(2,723)	2,371	(1,889)	(2,766)	(3,077)	(5,239)	(5,843)	(7,992)	(7,732)	(28,600)	(5,361)	(2,225)
Net income (loss)	$ (7,304)	$ (2,200)	$ (618)	$ (3,385)	$ 13,861	$ 7,141	$ (1,121)	$ (2,183)	$ (4,003)	$ (3,304)	$ (6,203)	$ 3,837	$ (13,507)	$ 17,698	$ 15,884
Earnings Per Share, Basic and Diluted [Abstract]
Basic and diluted earnings per share, continuing operations (in dollars per share)	$ 0.98	$ 0.04	$ 0.14	$ (0.05)	$ 0.84	$ 0.66	$ 0.12	$ 0.07	$ 0.09	$ 0.19	$ 0.13	$ 0.84	$ 1.10	$ 1.68	$ 1.32
Basic and diluted earnings per share, discontinued operations (in dollars per share)	(1.52)	(0.20)	(0.18)	(0.20)	0.17	(0.14)	(0.20)	(0.22)	$ (0.38)	$ (0.43)	$ (0.58)	$ (0.56)	$ (2.09)	$ (0.39)	$ (0.16)
Basic earnings (loss) per share (in dollars per share)	$ (0.54)	$ (0.16)	$ (0.04)	$ (0.25)	$ 1.01	$ 0.52	$ (0.08)	$ (0.15)

Quarterly Results of Operations (Unaudited) (Narrative) (Details) - USD ($) $ in Thousands	3 Months Ended								6 Months Ended		9 Months Ended		12 Months Ended
	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Jun. 30, 2019	Jun. 30, 2018	Sep. 30, 2019	Sep. 30, 2018	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Increase (decrease) to revenue		$ (21,800)	$ (4,500)	$ 1,600
Increase (decrease) to revenue, percent		(12.70%)	(3.30%)	1.30%
Increase (decrease) to gross profit		$ (7,500)	$ (2,200)	$ (1,200)
Increase (decrease) to gross profit, percent		(19.40%)	(7.20%)	(4.40%)
Gross profit as a percent of revenue		20.70%	21.80%	21.10%		22.40%	22.70%	22.30%	21.80%	22.70%	20.70%	22.40%
Increase (decrease) to selling, general, and administrative expense		$ (100)	$ (1,500)	$ 400
Increase (decrease) to selling, general, and administrative expense, percent		(0.50%)	(5.50%)	1.80%
Decline in environmental reserve			$ 3,700
Contingent loss related to patent litigation			3,200
Decline due to lower legal and professional services fees		$ 1,200
Increase (decrease) in interest expense, net		(100)		$ (200)
Decrease in other income				300
Foreign currency gain (loss)		(800)	100			$ 200	$ (700)
Income tax expense	$ 5,699	2,449	630	307	$ 3,420	2,280	811	$ 916	$ 937	$ 1,727	$ 3,385	$ 4,007	$ 9,084	$ 7,426	$ 18,967
Income (loss) before income taxes	$ 19,003	3,002	2,528	$ (355)	$ 14,910	11,310	2,456	$ 1,810	$ 2,173	$ 4,266	$ 5,174	$ 15,576	$ 24,177	$ 30,485	$ 37,076
Effective tax rate				6.90%					43.10%				37.60%	24.40%	51.20%
Increase (decrease) in effective tax rate								(33.10%)		40.50%
Selling, General and Administrative Expenses [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Non-cash charges to write-off unrealizable assets created as a result of unauthorized transactions		$ 2,700	$ 600	$ 1,800		$ 1,500	$ 1,000	$ 2,000

Quarterly Results of Operations (Unaudited) (Restated Condensed Consolidated Statements of Operations) (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended								6 Months Ended		9 Months Ended		12 Months Ended
	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Jun. 30, 2019	Jun. 30, 2018	Sep. 30, 2019	Sep. 30, 2018	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Quarterly Financial Information Disclosure [Abstract]
Total revenues	$ 204,570	$ 149,508	$ 131,065	$ 126,642	$ 198,166	$ 171,301	$ 135,583	$ 125,032	$ 257,707	$ 260,615	$ 407,216	$ 431,916	$ 611,786	$ 630,082	$ 612,056
Cost of sales	162,173	118,562	102,558	99,940	156,173	132,897	104,856	97,104	202,498	201,960	321,060	334,857	483,234	491,030	475,939
Gross profit	42,397	30,946	28,507	26,702	41,993	38,404	30,727	27,928	55,209	58,655	86,155	97,059	128,552	139,052	136,117
Selling, general and administrative expenses	22,996	26,165	24,976	26,246	25,599	26,296	26,437	25,789	51,222	52,225	77,385	78,522	100,381	104,121	96,780
Amortization of intangible assets	341	345	346	345	345	345	346	345	691	691	1,036	1,036	1,377	1,381	1,381
Operating profit	19,060	4,439	3,185	111	16,050	11,763	3,944	1,794	3,296	5,738	7,734	17,501	26,794	33,550	37,956
Interest expense, net	767	756	789	663	711	886	809	510	1,452	1,319	2,208	2,205	2,975	2,916	1,572
Other expense (income), net	(710)	681	(132)	(197)	429	(433)	679	(526)	(329)	153	352	(280)	(358)	149	(692)
Income from continuing operations before income taxes	19,003	3,002	2,528	(355)	14,910	11,310	2,456	1,810	2,173	4,266	5,174	15,576	24,177	30,485	37,076
Income tax expense	5,699	2,449	630	307	3,420	2,280	811	916	937	1,727	3,385	4,007	9,084	7,426	18,967
Net income from continuing operations	13,304	553	1,898	(662)	11,490	9,030	1,645	894	1,236	2,539	1,789	11,569	15,093	23,059	18,109
Loss from discontinued operations, net of tax	(20,608)	(2,753)	(2,516)	(2,723)	2,371	(1,889)	(2,766)	(3,077)	(5,239)	(5,843)	(7,992)	(7,732)	(28,600)	(5,361)	(2,225)
Net income (loss)	$ (7,304)	$ (2,200)	$ (618)	$ (3,385)	$ 13,861	$ 7,141	$ (1,121)	$ (2,183)	$ (4,003)	$ (3,304)	$ (6,203)	$ 3,837	$ (13,507)	$ 17,698	$ 15,884
Earnings Per Share, Basic and Diluted [Abstract]
Basic and diluted earnings per share, continuing operations (in dollars per share)	$ 0.98	$ 0.04	$ 0.14	$ (0.05)	$ 0.84	$ 0.66	$ 0.12	$ 0.07	$ 0.09	$ 0.19	$ 0.13	$ 0.84	$ 1.10	$ 1.68	$ 1.32
Basic and diluted earnings per share, discontinued operations (in dollars per share)	(1.52)	(0.20)	(0.18)	(0.20)	0.17	(0.14)	(0.20)	(0.22)	(0.38)	(0.43)	(0.58)	(0.56)	(2.09)	(0.39)	(0.16)
Basic and diluted earnings per share (in dollars per share)	$ (0.54)	$ (0.16)	$ (0.04)	$ (0.25)	$ 1.01	$ 0.52	$ (0.08)	$ (0.15)	$ (0.29)	$ (0.24)	$ (0.45)	$ 0.28	$ (0.99)	$ 1.29	$ 1.16
Basic weighted average shares outstanding (in shares)	13,518,000	13,579,000	13,813,000	13,786,000	13,714,000	13,704,000	13,695,000	13,683,000	13,800,000	13,689,000	13,726,000	13,694,000	13,690,000	13,699,000	13,673,000
Diluted weighted average shares outstanding (in shares)	13,625,000	13,595,000	13,826,000	13,786,000	13,844,000	13,713,000	13,704,000	13,692,000	13,813,000	13,693,000	13,731,000	13,697,000	13,726,000	13,731,000	13,685,000

Quarterly Results of Operations (Unaudited) (Restated Condensed Consolidated Statements of Comprehensive Income (Loss)) (Details) - USD ($) $ in Thousands	3 Months Ended								6 Months Ended		9 Months Ended		12 Months Ended
	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Jun. 30, 2019	Jun. 30, 2018	Sep. 30, 2019	Sep. 30, 2018	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Quarterly Financial Information Disclosure [Abstract]
Net income (loss)	$ (7,304)	$ (2,200)	$ (618)	$ (3,385)	$ 13,861	$ 7,141	$ (1,121)	$ (2,183)	$ (4,003)	$ (3,304)	$ (6,203)	$ 3,837	$ (13,507)	$ 17,698	$ 15,884
Foreign currency translation adjustment	201	(18)	113	214	(1,135)	902	(412)	573	327	161	309	1,063	510	(73)	648
Loss on long-term intra-entity foreign currency transactions	294	(509)	121	15	60	(53)	(1,013)	0	136	(1,013)	(373)	(1,066)	(79)	(1,006)	0
Cash flow hedging activity	(143)	(127)	(877)	(422)	(352)	(301)	464	289	(1,299)	753	(1,426)	452	(1,569)	100	(749)
Reclassification of hedging activities into earnings	81	122	144	2	48	(102)	41	166	146	207	268	105	349	153	641
Pension plan adjustment	1,410	0	0	0	(1,920)	0	0	0	0	0	0	0	1,410	(1,920)	1,510
Reclassification of pension adjustments into earnings	35	127	102	84	141	115	142	158	186	300	313	415	348	556	306
Total other comprehensive income (loss), net of tax	1,878	(405)	(397)	(107)	(3,158)	561	(778)	1,186	(504)	408	(909)	969	969	(2,190)	2,356
Comprehensive income (loss)	$ (5,426)	$ (2,605)	$ (1,015)	$ (3,492)	$ 10,703	$ 7,702	$ (1,899)	$ (997)	$ (4,507)	$ (2,896)	$ (7,112)	$ 4,805	$ (12,538)	$ 15,508	$ 18,240

Quarterly Results of Operations (Unaudited) (Restated Condensed Consolidated Balance Sheets) (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2017
Current assets
Cash and cash equivalents	$ 2,142	$ 1,559	$ 1,029	$ 1,636	$ 4,420	$ 1,567	$ 1,393	$ 1,784
Trade receivables, net	108,381	103,091	86,268	79,102	98,361	112,309	76,132	79,358
Inventory	109,806	161,043	121,472	120,707	122,808	155,744	138,721	132,749
Prepaid expenses and other current assets	11,345	14,086	16,412	17,379	15,396	12,595	14,569	14,615
Current assets of discontinued operations	5,383	22,830	21,255	24,692	27,879	32,185	30,704	29,086
Total current assets	237,057	302,609	246,436	243,516	268,864	314,400	261,519	257,592
Property, plant and equipment, net	22,324	22,193	21,649	20,984	20,842	20,988	19,088	17,643	$ 15,979
Goodwill	6,253	6,253	6,253	6,253	6,253	6,253	6,253	6,253
Other intangible assets, net	3,141	3,483	3,828	4,174	4,519	4,864	5,209	5,555
Deferred income taxes	6,248	5,640	3,754	3,166	5,794	7,704	8,877	10,419
Deferred costs	10,941	8,804	8,564	8,316	7,868	10,153	9,825	10,187
Other non-current assets	2,085	1,553	1,984	2,403	2,672	3,282	3,178	3,068
Non-current assets of discontinued operations	614	1,744	4,420	4,446	4,606	5,313	5,688	5,661
Total assets	288,663	352,279	296,888	293,258	321,418	372,957	319,637	316,378
Current liabilities
Accounts payable	111,348	140,011	86,199	73,720	119,271	131,620	92,488	96,924
Accounts payable to NACCO Industries, Inc.	496	220	220	2,425	2,416	2,480	2,769	7,814
Revolving credit agreements	23,497	50,152	51,505	54,812	11,624	60,083	66,326	63,308
Accrued compensation	15,027	14,650	11,725	8,398	15,878	15,421	11,984	9,238
Accrued product returns	8,697	8,266	8,224	9,314	10,698	9,601	9,648	10,815
Other current liabilities	12,534	25,880	21,382	17,705	22,922	22,488	15,769	21,227
Current liabilities of discontinued operations	29,723	24,713	20,048	21,473	22,820	29,693	26,830	21,509
Total current liabilities	201,322	263,892	199,303	187,847	205,629	271,386	225,814	230,835
Revolving credit agreements	35,000	30,000	30,000	30,000	35,000	30,000	30,000	20,000
Other long-term liabilities	16,075	14,258	14,699	18,619	22,011	22,343	21,654	21,831
Non-current liabilities of discontinued operations	0	1,585	3,697	3,834	1,960	2,293	2,416	2,565
Total liabilities	252,397	309,735	247,699	240,300	264,600	326,022	279,884	275,231
Equity [Abstract]
Capital in excess of par value	54,509				51,714
Treasury stock	(5,960)	(5,960)	(2,334)	0	0	0	0	0
Retained earnings	3,710	12,231	15,646	17,506	22,068	9,373	3,397	5,683
Accumulated other comprehensive loss	(16,132)	(18,009)	(17,604)	(17,207)	(17,101)	(13,941)	(14,502)	(13,724)
Total stockholders’ equity	36,266	42,544	49,189	52,958	56,818	46,935	39,753	41,147
Total liabilities and stockholders' equity	288,663	352,279	296,888	293,258	321,418	372,957	319,637	316,378
Shares Outstanding Class A
Equity [Abstract]
Common stock	98	95	95	95	93	92	92	92
Shares Outstanding Class B
Equity [Abstract]
Common stock	$ 41	44	44	44	$ 44	45	45	45
Capital in excess of par value		$ 54,143	$ 53,342	$ 52,520		$ 51,366	$ 50,721	$ 49,051

Quarterly Results of Operations (Unaudited) (Restated Condensed Consolidated Statements of Equity) (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended								6 Months Ended		9 Months Ended		12 Months Ended
	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Jun. 30, 2019	Jun. 30, 2018	Sep. 30, 2019	Sep. 30, 2018	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Balance, beginning of period	$ 42,544	$ 49,189	$ 52,958	$ 56,818	$ 46,935	$ 39,753	$ 41,147	$ 42,026	$ 56,818	$ 42,026	$ 56,818	$ 42,026	$ 56,818	$ 42,026	$ 62,948
Net income (loss)	(7,304)	(2,200)	(618)	(3,385)	13,861	7,141	(1,121)	(2,183)	(4,003)	(3,304)	(6,203)	3,837	(13,507)	17,698	15,884
Issuance of common stock, net of conversions	(1)			1	(444)	246	198	324					0	324	0
Purchase of treasury stock	0	(3,626)	(2,334)										(5,960)	0
Share-based compensation expense	367	801	822	807	792	399	1,472	955					2,797	3,618
Cash dividends	(1,217)	(1,215)	(1,242)	(1,177)	(1,166)	(1,165)	(1,165)	(1,162)					(4,851)	(4,658)	(38,000)
Other comprehensive loss	1,761	(654)	(643)	(192)	(3,349)	548	(961)	863					272	(2,899)	1,409
Reclassification adjustment to net income	116	249	246	86	189	13	183	324					697	709	947
Balance, end of period	$ 36,266	$ 42,544	$ 49,189	$ 52,958	$ 56,818	$ 46,935	$ 39,753	$ 41,147	49,189	39,753	42,544	46,935	$ 36,266	$ 56,818	$ 42,026
Common stock dividends (in dollars per share)	$ 0.9	$ 0.9	$ 0.9	$ 0.085	$ 0.085	$ 0.085	$ 0.085	$ 0.085					$ 0.355	$ 0.34	$ 0.085
Capital in Excess of Par Value (1)
Balance, beginning of period	$ 54,143	$ 53,342	$ 52,520	$ 51,714	$ 51,366	$ 50,721	$ 49,051	$ 47,773	51,714	47,773	51,714	47,773	$ 51,714	$ 47,773	$ 75,031
Issuance of common stock, net of conversions	(1)			(1)	(444)	246	198	323					(2)	323	(136)
Share-based compensation expense	367	801	822	807	792	399	1,472	955					2,797	3,618
Cash dividends	0	0	0	0											(27,122)
Balance, end of period	54,509	54,143	53,342	52,520	51,714	51,366	50,721	49,051	53,342	50,721	54,143	51,366	54,509	51,714	47,773
Retained Earnings (1)
Balance, beginning of period	12,231	15,646	17,506	22,068	9,373	3,397	5,683	7,860	22,068	7,860	22,068	7,860	22,068	7,860	4,016
Net income (loss)	(7,304)	(2,200)	(618)	(3,385)	13,861	7,141	(1,121)	(2,183)					(13,507)	17,698	15,884
Cash dividends	(1,217)	(1,215)	(1,242)	(1,177)	(1,166)	(1,165)	(1,165)	(1,162)					(4,851)	(4,658)	(10,878)
Reclassification due to adoption of ASU 2018-02															1,168
Reclassification adjustment to net income														0
Balance, end of period	3,710	12,231	15,646	17,506	22,068	9,373	3,397	5,683	15,646	3,397	12,231	9,373	3,710	22,068	7,860
Accumulated Other Comprehensive Income (Loss)
Balance, beginning of period	(18,009)	(17,604)	(17,207)	(17,101)	(13,941)	(14,502)	(13,724)	(13,743)	(17,101)	(13,743)	(17,101)	(13,743)	(17,101)	(13,743)	(16,099)
Reclassification due to adoption of ASU 2018-02															(1,168)
Other comprehensive loss	1,761	(654)	(643)	(192)	(3,349)	548	(961)	863					272	(2,899)	1,409
Reclassification adjustment to net income	116	249	246	86	189	13	183	324					697	709	947
Balance, end of period	(16,132)	(18,009)	(17,604)	(17,207)	(17,101)	(13,941)	(14,502)	(13,724)	(17,604)	(14,502)	(18,009)	(13,941)	(16,132)	(17,101)	(13,743)
Treasury Stock
Balance, beginning of period	(5,960)	(2,334)	0	0				0	0	0	0	0	0	0	0
Purchase of treasury stock	0	(3,626)	(2,334)										(5,960)
Balance, end of period	(5,960)	(5,960)	(2,334)	0	0				(2,334)		(5,960)		(5,960)	0	0
Class A Common Stock \| Common Stock
Balance, beginning of period	95	95	95	93	92	92	92	88	93	88	93	88	93	88	0
Issuance of common stock, net of conversions	3			2	1			4					5	5	88
Balance, end of period	98	95	95	95	93	92	92	92	95	92	95	92	98	93	88
Class B Common Stock \| Common Stock
Balance, beginning of period	44	44	44	44	45	45	45	48	44	48	44	48	44	48	0
Issuance of common stock, net of conversions	(3)				(1)			(3)					(3)	(4)	48
Balance, end of period	41	44	44	44	44	45	45	45	44	45	44	45	41	44	48
Restatement Impacts
Balance, beginning of period				(8,620)				(4,382)	(8,620)	(4,382)	(8,620)	(4,382)	(8,620)	(4,382)	(2,320)
Net income (loss)	(6,090)	$ (2,597)	$ 326	(1,624)	(1,171)	$ (903)	$ (247)	(1,765)	(1,298)	(2,012)	(3,895)	(2,915)	(9,985)	(4,086)	(2,021)
Share-based compensation expense													165
Other comprehensive loss													(447)	(58)	(41)
Reclassification adjustment to net income				100									94	(94)
Balance, end of period	(18,793)				(8,620)								$ (18,793)	$ (8,620)	$ (4,382)
Common stock dividends (in dollars per share)													$ 0.355	$ 0.34	$ 0.085
Restatement Impacts \| Capital in Excess of Par Value (1)
Balance, beginning of period				0				0	0	0	0	0	$ 0	$ 0	$ 0
Share-based compensation expense													165
Balance, end of period	165				0								165	0	0
Restatement Impacts \| Retained Earnings (1)
Balance, beginning of period				(8,829)				(4,743)	(8,829)	(4,743)	(8,829)	(4,743)	(8,829)	(4,743)	(2,722)
Net income (loss)													(9,985)	(4,086)	(2,021)
Balance, end of period	(18,814)				(8,829)								(18,814)	(8,829)	(4,743)
Restatement Impacts \| Accumulated Other Comprehensive Income (Loss)
Balance, beginning of period				209				361	209	361	209	361	209	361	402
Other comprehensive loss													(447)	(58)	(41)
Reclassification adjustment to net income													94	(94)
Balance, end of period	(144)				209								(144)	209	361
Restatement Impacts \| Treasury Stock
Balance, beginning of period				0				0	0	0	0	0	0	0	0
Balance, end of period	0				0								0	0	0
Restatement Impacts \| Class A Common Stock \| Common Stock
Balance, beginning of period				0				0	0	0	0	0	0	0	0
Balance, end of period	0				0								0	0	0
Restatement Impacts \| Class B Common Stock \| Common Stock
Balance, beginning of period				$ 0				$ 0	$ 0	$ 0	$ 0	$ 0	0	0	0
Balance, end of period	$ 0				$ 0								$ 0	$ 0	$ 0

Quarterly Results of Operations (Unaudited) (Restated Condensed Consolidated Statements of Operations with Adjustments) (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended								6 Months Ended		9 Months Ended		12 Months Ended
	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Jun. 30, 2019	Jun. 30, 2018	Sep. 30, 2019	Sep. 30, 2018	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Total revenues	$ 204,570	$ 149,508	$ 131,065	$ 126,642	$ 198,166	$ 171,301	$ 135,583	$ 125,032	$ 257,707	$ 260,615	$ 407,216	$ 431,916	$ 611,786	$ 630,082	$ 612,056
Cost of sales	162,173	118,562	102,558	99,940	156,173	132,897	104,856	97,104	202,498	201,960	321,060	334,857	483,234	491,030	475,939
Gross profit	42,397	30,946	28,507	26,702	41,993	38,404	30,727	27,928	55,209	58,655	86,155	97,059	128,552	139,052	136,117
Selling, general and administrative expenses	22,996	26,165	24,976	26,246	25,599	26,296	26,437	25,789	51,222	52,225	77,385	78,522	100,381	104,121	96,780
Amortization of intangible assets	341	345	346	345	345	345	346	345	691	691	1,036	1,036	1,377	1,381	1,381
Operating profit	19,060	4,439	3,185	111	16,050	11,763	3,944	1,794	3,296	5,738	7,734	17,501	26,794	33,550	37,956
Interest expense, net	767	756	789	663	711	886	809	510	1,452	1,319	2,208	2,205	2,975	2,916	1,572
Other expense (income), net	(710)	681	(132)	(197)	429	(433)	679	(526)	(329)	153	352	(280)	(358)	149	(692)
Income from continuing operations before income taxes	19,003	3,002	2,528	(355)	14,910	11,310	2,456	1,810	2,173	4,266	5,174	15,576	24,177	30,485	37,076
Income tax expense	5,699	2,449	630	307	3,420	2,280	811	916	937	1,727	3,385	4,007	9,084	7,426	18,967
Net income from continuing operations	13,304	553	1,898	(662)	11,490	9,030	1,645	894	1,236	2,539	1,789	11,569	15,093	23,059	18,109
Loss from discontinued operations, net of tax	(20,608)	(2,753)	(2,516)	(2,723)	2,371	(1,889)	(2,766)	(3,077)	(5,239)	(5,843)	(7,992)	(7,732)	(28,600)	(5,361)	(2,225)
Net income (loss)	$ (7,304)	$ (2,200)	$ (618)	$ (3,385)	$ 13,861	$ 7,141	$ (1,121)	$ (2,183)	$ (4,003)	$ (3,304)	$ (6,203)	$ 3,837	$ (13,507)	$ 17,698	$ 15,884
Earnings Per Share, Basic and Diluted [Abstract]
Basic and diluted earnings per share, continuing operations (in dollars per share)	$ 0.98	$ 0.04	$ 0.14	$ (0.05)	$ 0.84	$ 0.66	$ 0.12	$ 0.07	$ 0.09	$ 0.19	$ 0.13	$ 0.84	$ 1.10	$ 1.68	$ 1.32
Basic and diluted earnings per share, discontinued operations (in dollars per share)	(1.52)	(0.20)	(0.18)	(0.20)	0.17	(0.14)	(0.20)	(0.22)	(0.38)	(0.43)	(0.58)	(0.56)	(2.09)	(0.39)	(0.16)
Basic and diluted earnings per share (in dollars per share)	$ (0.54)	$ (0.16)	$ (0.04)	$ (0.25)	$ 1.01	$ 0.52	$ (0.08)	$ (0.15)	$ (0.29)	$ (0.24)	$ (0.45)	$ 0.28	$ (0.99)	$ 1.29	$ 1.16
Basic weighted average shares outstanding (in shares)	13,518,000	13,579,000	13,813,000	13,786,000	13,714,000	13,704,000	13,695,000	13,683,000	13,800,000	13,689,000	13,726,000	13,694,000	13,690,000	13,699,000	13,673,000
Diluted weighted average shares outstanding (in shares)	13,625,000	13,595,000	13,826,000	13,786,000	13,844,000	13,713,000	13,704,000	13,692,000	13,813,000	13,693,000	13,731,000	13,697,000	13,726,000	13,731,000	13,685,000
As Previously Reported
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Total revenues	$ 207,085	$ 169,778	$ 148,427	$ 145,377	$ 198,981	$ 196,901	$ 157,941	$ 146,633	$ 293,804	$ 304,574	$ 463,582	$ 501,475	$ 612,843	$ 629,710	$ 612,229
Cost of sales	162,173	129,194	112,770	110,654	157,419	146,550	117,088	108,840	223,424	225,928	352,618	372,478	483,298	492,195	477,220
Gross profit	44,912	40,584	35,657	34,723	41,562	50,351	40,853	37,793	70,380	78,646	110,964	128,997	129,545	137,515	135,009
Selling, general and administrative expenses	19,054	36,182	35,617	36,507	23,677	39,211	40,123	37,994	72,124	78,117	108,306	117,328	91,302	97,964	93,700
Amortization of intangible assets	341	345	346	345	345	345	346	345	691	691	1,036	1,036	1,377	1,381	1,381
Operating profit	25,517	4,057	(306)	(2,129)	17,540	10,795	384	(546)	(2,435)	(162)	1,622	10,633	36,866	38,170	39,928
Interest expense, net	767	864	904	746	711	1,001	889	532	1,650	1,421	2,514	2,422	2,975	2,916	1,572
Other expense (income), net	(710)	688	(126)	(332)	573	(426)	687	(514)	(458)	173	230	(253)	(502)	293	(692)
Income from continuing operations before income taxes	25,460	2,505	(1,084)	(2,543)	16,256	10,220	(1,192)	(564)	(3,627)	(1,756)	(1,122)	8,464	34,393	34,961	39,048
Income tax expense	6,066	2,108	(140)	(782)	3,595	2,176	(318)	(146)	(922)	(464)	1,186	1,712	9,315	7,816	18,918
Net income from continuing operations	19,394	397	(944)	(1,761)	12,661	8,044	(874)	(418)	(2,705)	(1,292)	(2,308)	6,752	25,078	27,145	20,130
Loss from discontinued operations, net of tax	(20,608)	0	0	0	2,371	0	0	0	0	0	0	0	(28,600)	(5,361)	(2,225)
Net income (loss)	$ (1,214)	$ 397	$ (944)	$ (1,761)	$ 15,032	$ 8,044	$ (874)	$ (418)	$ (2,705)	$ (1,292)	$ (2,308)	$ 6,752	$ (3,522)	$ 21,784	$ 17,905
Earnings Per Share, Basic and Diluted [Abstract]
Basic and diluted earnings per share, continuing operations (in dollars per share)	$ 1.43	$ 0.03	$ (0.07)	$ (0.13)	$ 0.93	$ 0.59	$ (0.06)	$ (0.03)	$ (0.20)	$ (0.09)	$ (0.17)	$ 0.49	$ 1.83	$ 1.98	$ 1.47
Basic and diluted earnings per share, discontinued operations (in dollars per share)	(1.52)	0.00	0.00	0.00	0.17	0.00	0.00	0.00	0.00	0.00	0.00	0.00	(2.09)	(0.39)	(0.16)
Basic and diluted earnings per share (in dollars per share)	$ (0.09)	$ 0.03	$ (0.07)	$ (0.13)	$ 1.10	$ 0.59	$ (0.06)	$ (0.03)	$ (0.20)	$ (0.09)	$ (0.17)	$ 0.49	$ (0.26)	$ 1.59	$ 1.31
Basic weighted average shares outstanding (in shares)	13,518,000	13,579,000	13,813,000	13,786,000	13,714,000	13,704,000	13,695,000	13,683,000	13,800,000	13,689,000	13,726,000	13,694,000	13,690,000	13,699,000	13,673,000
Diluted weighted average shares outstanding (in shares)	13,625,000	13,595,000	13,813,000	13,786,000	13,844,000	13,713,000	13,695,000	13,683,000	13,800,000	13,689,000	13,726,000	13,697,000	13,726,000	13,731,000	13,685,000
Restatement Impacts
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Total revenues	$ (2,515)	$ 18	$ 921	$ 518	$ (815)	$ 284	$ 404	$ 499	$ 1,439	$ 903	$ 1,458	$ 1,187	$ (1,057)	$ 372	$ (173)
Cost of sales	0	0	0	(65)	(1,246)	0	0	81	(65)	81	(65)	81	(64)	(1,165)	(1,281)
Gross profit	(2,515)	18	921	583	431	284	404	418	1,504	822	1,522	1,106	(993)	1,537	1,108
Selling, general and administrative expenses	3,942	2,573	594	1,972	1,922	1,496	525	2,214	2,566	2,738	5,137	4,235	9,079	6,157	3,080
Amortization of intangible assets	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0
Operating profit	(6,457)	(2,552)	327	(1,389)	(1,490)	(1,212)	(121)	(1,796)	(1,062)	(1,917)	(3,615)	(3,129)	(10,072)	(4,620)	(1,972)
Interest expense, net	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0
Other expense (income), net	0	0	0	144	(144)	0	0	0	144	0	144	0	144	(144)	0
Income from continuing operations before income taxes	(6,457)	(2,552)	327	(1,533)	(1,346)	(1,212)	(121)	(1,796)	(1,206)	(1,917)	(3,759)	(3,129)	(10,216)	(4,476)	(1,972)
Income tax expense	(367)	45	1	91	(175)	(309)	126	(31)	92	95	136	(214)	(231)	(390)	49
Net income from continuing operations	(6,090)	(2,597)	326	(1,624)	(1,171)	(903)	(247)	(1,765)	(1,298)	(2,012)	(3,895)	(2,915)	(9,985)	(4,086)	(2,021)
Loss from discontinued operations, net of tax	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0
Net income (loss)	$ (6,090)	$ (2,597)	$ 326	$ (1,624)	$ (1,171)	$ (903)	$ (247)	$ (1,765)	$ (1,298)	$ (2,012)	$ (3,895)	$ (2,915)	$ (9,985)	$ (4,086)	$ (2,021)
Earnings Per Share, Basic and Diluted [Abstract]
Basic and diluted earnings per share, continuing operations (in dollars per share)	$ (0.45)	$ (0.19)	$ 0.03	$ (0.12)	$ (0.09)	$ (0.07)	$ (0.02)	$ (0.12)	$ (0.09)	$ (0.15)	$ (0.28)	$ (0.21)	$ (0.73)	$ (0.30)	$ (0.15)
Basic and diluted earnings per share, discontinued operations (in dollars per share)	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00
Basic and diluted earnings per share (in dollars per share)	$ (0.45)	$ (0.19)	$ 0.02	$ (0.12)	$ (0.09)	$ (0.07)	$ (0.02)	$ (0.12)	$ (0.09)	$ (0.15)	$ (0.28)	$ (0.21)	$ (0.73)	$ (0.30)	$ (0.15)
Basic weighted average shares outstanding (in shares)	0	0	0	0	0	0	0	0	0	0	0	0
Diluted weighted average shares outstanding (in shares)	0	0	0	0	0	0	0	0	0	0	0	0
As Restated
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Total revenues		$ 169,796	$ 149,348	$ 145,895		$ 197,185	$ 158,345	$ 147,132	$ 295,243	$ 305,477	$ 465,040	$ 502,662
Cost of sales		129,194	112,770	110,589		146,550	117,088	108,921	223,359	226,009	352,553	372,559
Gross profit		40,602	36,578	35,306		50,635	41,257	38,211	71,884	79,468	112,486	130,103
Selling, general and administrative expenses		38,755	36,211	38,479		40,707	40,648	40,208	74,690	80,855	113,443	121,563
Amortization of intangible assets		345	346	345		345	346	345	691	691	1,036	1,036
Operating profit		1,505	21	(3,518)		9,583	263	(2,342)	(3,497)	(2,079)	(1,993)	7,504
Interest expense, net		864	904	746		1,001	889	532	1,650	1,421	2,514	2,422
Other expense (income), net		688	(126)	(188)		(426)	687	(514)	(314)	173	374	(253)
Income from continuing operations before income taxes		(47)	(757)	(4,076)		9,008	(1,313)	(2,360)	(4,833)	(3,673)	(4,881)	5,335
Income tax expense		2,153	(139)	(691)		1,867	(192)	(177)	(830)	(369)	1,322	1,498
Net income from continuing operations		(2,200)	(618)	(3,385)		7,141	(1,121)	(2,183)	(4,003)	(3,304)	(6,203)	3,837
Loss from discontinued operations, net of tax		0	0	0		0	0	0	0	0	0	0
Net income (loss)		$ (2,200)	$ (618)	$ (3,385)		$ 7,141	$ (1,121)	$ (2,183)	$ (4,003)	$ (3,304)	$ (6,203)	$ 3,837
Earnings Per Share, Basic and Diluted [Abstract]
Basic and diluted earnings per share, continuing operations (in dollars per share)		$ (0.16)	$ (0.04)	$ (0.25)		$ 0.52	$ (0.08)	$ (0.15)	$ (0.29)	$ (0.24)	$ (0.45)	$ 0.28
Basic and diluted earnings per share, discontinued operations (in dollars per share)		0.00	0.00	0.00		0.00	0.00	0.00	0.00	0.00	0.00	0.00
Basic and diluted earnings per share (in dollars per share)		$ (0.16)	$ (0.05)	$ (0.25)		$ 0.52	$ (0.08)	$ (0.15)	$ (0.29)	$ (0.24)	$ (0.45)	$ 0.28
Basic weighted average shares outstanding (in shares)		13,579,000	13,813,000	13,786,000		13,704,000	13,695,000	13,683,000	13,800,000	13,689,000	13,726,000	13,694,000
Diluted weighted average shares outstanding (in shares)		13,595,000	13,813,000	13,786,000		13,713,000	13,695,000	13,683,000	13,800,000	13,689,000	13,726,000	13,697,000
Recasting Impacts
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Total revenues		$ (20,288)	$ (18,283)	$ (19,253)		$ (25,884)	$ (22,762)	$ (22,100)	$ (37,536)	$ (44,862)	$ (57,824)	$ (70,746)
Cost of sales		(10,632)	(10,212)	(10,649)		(13,653)	(12,232)	(11,817)	(20,861)	(24,049)	(31,493)	(37,702)
Gross profit		(9,656)	(8,071)	(8,604)		(12,231)	(10,530)	(10,283)	(16,675)	(20,813)	(26,331)	(33,044)
Selling, general and administrative expenses		(12,590)	(11,235)	(12,233)		(14,411)	(14,211)	(14,419)	(23,468)	(28,630)	(36,058)	(43,041)
Amortization of intangible assets		0	0	0		0	0	0	0	0	0	0
Operating profit		2,934	3,164	3,629		2,180	3,681	4,136	6,793	7,817	9,727	9,997
Interest expense, net		(108)	(115)	(83)		(115)	(80)	(22)	(198)	(102)	(306)	(217)
Other expense (income), net		(7)	(6)	(9)		(7)	(8)	(12)	(15)	(20)	(22)	(27)
Income from continuing operations before income taxes		3,049	3,285	3,721		2,302	3,769	4,170	7,006	7,939	10,055	10,241
Income tax expense		296	769	998		413	1,003	1,093	1,767	2,096	2,063	2,509
Net income from continuing operations		2,753	2,516	2,723		1,889	2,766	3,077	5,239	5,843	7,992	7,732
Loss from discontinued operations, net of tax		(2,753)	(2,516)	(2,723)		(1,889)	(2,766)	(3,077)	(5,239)	(5,843)	(7,992)	(7,732)
Net income (loss)		$ 0	$ 0	$ 0		$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0
Earnings Per Share, Basic and Diluted [Abstract]
Basic and diluted earnings per share, continuing operations (in dollars per share)		$ 0.20	$ 0.18	$ 0.20		$ 0.14	$ 0.20	$ 0.22	$ 0.38	$ 0.43	$ 0.58	$ 0.56
Basic and diluted earnings per share, discontinued operations (in dollars per share)		(0.20)	(0.18)	(0.20)		(0.14)	(0.20)	(0.22)	(0.38)	(0.43)	(0.58)	(0.56)
Basic and diluted earnings per share (in dollars per share)		$ 0.00	$ 0.00	$ 0.00		$ 0.00	$ 0.00	$ 0.00	$ 0.00	$ 0.00	$ 0.00	$ 0.00
Basic weighted average shares outstanding (in shares)		0	0	0		0	0	0	0	0	0	0
Diluted weighted average shares outstanding (in shares)		0	13,000	0		0	9,000	9,000	13,000	4,000	5,000	0

Quarterly Results of Operations (Unaudited) (Restated Condensed Consolidated Statements of Operations with Adjustments) (Additional Information) (Details) - USD ($) $ in Millions	3 Months Ended								6 Months Ended		9 Months Ended		12 Months Ended
	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Jun. 30, 2019	Jun. 30, 2018	Sep. 30, 2019	Sep. 30, 2018	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Increase (decrease) to selling, general, and administrative expense		$ (0.1)	$ (1.5)	$ 0.4
Increase (decrease) to revenue		(21.8)	(4.5)	1.6
Restatement Impacts \| Write-off of Assets
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Increase (decrease) to selling, general, and administrative expense	$ 3.7	2.2	(0.3)	1.4	$ 1.4	$ 1.2	$ 0.5	$ 1.7	$ 1.1	$ 2.3	$ 3.3	$ 3.5	$ 6.9	$ 4.9	$ 1.3
Increase (decrease) to revenue	(0.4)												(0.4)
Restatement Impacts \| Reversal of Revenue
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Increase (decrease) to revenue	(0.6)	(0.5)									(0.5)		(1.1)
Restatement Impacts \| Correction of misclassification of Selling and Marketing Expenses
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Increase (decrease) to selling, general, and administrative expense	(0.2)	0.5	0.9	0.4	0.6	0.3	0.4	0.2	1.3	0.6	1.8	0.9	1.6	1.5	1.6
Increase (decrease) to revenue			$ 0.9	0.4	0.6	0.3	0.4	0.2	1.3	0.6		0.9
Restatement Impacts \| Correction for the timing and recognition of customer price concessions
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Increase (decrease) to revenue	(1.3)												(1.3)		(0.3)
Restatement Impacts \| Tax adjustments related to adjustments
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Increase (decrease) to income tax expense	(0.4)			0.1	(0.2)	$ (0.3)	0.1		0.1	0.1	0.1	(0.2)	(0.2)	0.4	(0.1)
Restatement Impacts \| Correction of other immaterial errors
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Increase (decrease) to cost of sales				(0.1)	(1.2)			0.1	(0.1)	0.1	(0.1)	0.1	0.1	(1.2)	(1.3)
Increase (decrease) to selling, general, and administrative expense	$ 0.5	$ (0.1)		0.2			$ 0.4	0.3	0.2	(0.2)		(0.2)	0.6	(0.2)	0.2
Increase (decrease) to revenue				0.1	(1.4)			$ 0.3	0.1	$ 0.3	0.2	$ 0.3	0.1	(1.1)	$ (1.5)
(Increase) decrease to other expense (income)				$ (0.1)	$ (0.1)				$ (0.1)		$ (0.1)		$ (0.1)	$ 0.1

Quarterly Results of Operations (Unaudited) (Restated Condensed Consolidated Statements of Comprehensive Income (Loss) with Adjustments) (Details) - USD ($) $ in Thousands	3 Months Ended								6 Months Ended		9 Months Ended		12 Months Ended
	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Jun. 30, 2019	Jun. 30, 2018	Sep. 30, 2019	Sep. 30, 2018	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Net income (loss)	$ (7,304)	$ (2,200)	$ (618)	$ (3,385)	$ 13,861	$ 7,141	$ (1,121)	$ (2,183)	$ (4,003)	$ (3,304)	$ (6,203)	$ 3,837	$ (13,507)	$ 17,698	$ 15,884
Foreign currency translation adjustment	201	(18)	113	214	(1,135)	902	(412)	573	327	161	309	1,063	510	(73)	648
Loss on long-term intra-entity foreign currency transactions	294	(509)	121	15	60	(53)	(1,013)	0	136	(1,013)	(373)	(1,066)	(79)	(1,006)	0
Cash flow hedging activity	(143)	(127)	(877)	(422)	(352)	(301)	464	289	(1,299)	753	(1,426)	452	(1,569)	100	(749)
Reclassification of hedging activities into earnings	81	122	144	2	48	(102)	41	166	146	207	268	105	349	153	641
Pension plan adjustment	1,410	0	0	0	(1,920)	0	0	0	0	0	0	0	1,410	(1,920)	1,510
Reclassification of pension adjustments into earnings	35	127	102	84	141	115	142	158	186	300	313	415	348	556	306
Total other comprehensive income (loss), net of tax	1,878	(405)	(397)	(107)	(3,158)	561	(778)	1,186	(504)	408	(909)	969	969	(2,190)	2,356
Comprehensive income (loss)	(5,426)	(2,605)	(1,015)	(3,492)	10,703	7,702	(1,899)	(997)	(4,507)	(2,896)	(7,112)	4,805	(12,538)	15,508	18,240
As Previously Reported
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Net income (loss)	(1,214)	397	(944)	(1,761)	15,032	8,044	(874)	(418)	(2,705)	(1,292)	(2,308)	6,752	(3,522)	21,784	17,905
Foreign currency translation adjustment	857	(312)	226	330	(1,441)	1,257	(892)	917	556	25	244	1,282	1,101	(159)	689
Loss on long-term intra-entity foreign currency transactions	294	(509)	121	15	60	(53)	(1,013)	0	136	(1,013)	(373)	(1,066)	(79)	(1,006)	0
Cash flow hedging activity	(143)	(127)	(877)	(566)	(208)	(301)	464	289	(1,443)	753	(1,570)	452	(1,713)	244	(749)
Reclassification of hedging activities into earnings	81	122	144	2	48	(102)	41	166	146	207	268	105	349	153	641
Pension plan adjustment	1,410	0	0	0	(1,920)	0	0	0	0	0	0	0	1,410	(1,920)	1,510
Reclassification of pension adjustments into earnings	35	127	102	(10)	235	115	142	158	92	300	219	415	254	650	306
Total other comprehensive income (loss), net of tax	2,534	(699)	(284)	(229)	(3,226)	916	(1,258)	1,530	(513)	272	(1,212)	1,188	1,322	(2,038)	2,397
Comprehensive income (loss)	1,320	(302)	(1,228)	(1,990)	11,806	8,960	(2,132)	1,112	(3,218)	(1,020)	(3,520)	7,940	(2,200)	19,746	20,302
Restatement Impacts
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Net income (loss)	(6,090)	(2,597)	326	(1,624)	(1,171)	(903)	(247)	(1,765)	(1,298)	(2,012)	(3,895)	(2,915)	(9,985)	(4,086)	(2,021)
Foreign currency translation adjustment	(656)	294	(113)	(116)	306	(355)	480	(344)	(229)	136	65	(219)	(591)	86	(41)
Loss on long-term intra-entity foreign currency transactions	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0
Cash flow hedging activity	0	0	0	144	(144)	0	0	0	144	0	144	0	144	(144)	0
Reclassification of hedging activities into earnings	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0
Pension plan adjustment	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0
Reclassification of pension adjustments into earnings	0	0	0	94	(94)	0	0	0	94	0	94	0	94	(94)	0
Total other comprehensive income (loss), net of tax	(656)	294	(113)	122	68	(355)	480	(344)	9	136	303	(219)	(353)	(152)	(41)
Comprehensive income (loss)	$ (6,746)	$ (2,303)	$ 213	$ (1,502)	$ (1,103)	$ (1,258)	$ 233	$ (2,109)	$ (1,289)	$ (1,876)	$ (3,592)	$ (3,135)	$ (10,338)	$ (4,238)	$ (2,062)

Quarterly Results of Operations (Unaudited) (Restated Condensed Consolidated Balance Sheets with Adjustments) (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2017
Current assets
Cash and cash equivalents	$ 2,142	$ 1,559	$ 1,029	$ 1,636	$ 4,420	$ 1,567	$ 1,393	$ 1,784
Trade receivables, net	108,381	103,091	86,268	79,102	98,361	112,309	76,132	79,358
Inventory	109,806	161,043	121,472	120,707	122,808	155,744	138,721	132,749
Prepaid expenses and other current assets	11,345	14,086	16,412	17,379	15,396	12,595	14,569	14,615
Current assets of discontinued operations	5,383	22,830	21,255	24,692	27,879	32,185	30,704	29,086
Total current assets	237,057	302,609	246,436	243,516	268,864	314,400	261,519	257,592
Property, plant and equipment, net	22,324	22,193	21,649	20,984	20,842	20,988	19,088	17,643	$ 15,979
Goodwill	6,253	6,253	6,253	6,253	6,253	6,253	6,253	6,253
Other intangible assets, net	3,141	3,483	3,828	4,174	4,519	4,864	5,209	5,555
Deferred income taxes	6,248	5,640	3,754	3,166	5,794	7,704	8,877	10,419
Deferred costs	10,941	8,804	8,564	8,316	7,868	10,153	9,825	10,187
Other non-current assets	2,085	1,553	1,984	2,403	2,672	3,282	3,178	3,068
Non-current assets of discontinued operations	614	1,744	4,420	4,446	4,606	5,313	5,688	5,661
Total assets	288,663	352,279	296,888	293,258	321,418	372,957	319,637	316,378
Current liabilities
Accounts payable	111,348	140,011	86,199	73,720	119,271	131,620	92,488	96,924
Accounts payable to NACCO Industries, Inc.	496	220	220	2,425	2,416	2,480	2,769	7,814
Revolving credit agreements	23,497	50,152	51,505	54,812	11,624	60,083	66,326	63,308
Accrued compensation	15,027	14,650	11,725	8,398	15,878	15,421	11,984	9,238
Accrued product returns	8,697	8,266	8,224	9,314	10,698	9,601	9,648	10,815
Other current liabilities	12,534	25,880	21,382	17,705	22,922	22,488	15,769	21,227
Current liabilities of discontinued operations	29,723	24,713	20,048	21,473	22,820	29,693	26,830	21,509
Total current liabilities	201,322	263,892	199,303	187,847	205,629	271,386	225,814	230,835
Revolving credit agreements	35,000	30,000	30,000	30,000	35,000	30,000	30,000	20,000
Other long-term liabilities	16,075	14,258	14,699	18,619	22,011	22,343	21,654	21,831
Non-current liabilities of discontinued operations	0	1,585	3,697	3,834	1,960	2,293	2,416	2,565
Total liabilities	252,397	309,735	247,699	240,300	264,600	326,022	279,884	275,231
Stockholders’ equity
Capital in excess of par value	54,509				51,714
Treasury stock	(5,960)	(5,960)	(2,334)	0	0	0	0	0
Retained earnings	3,710	12,231	15,646	17,506	22,068	9,373	3,397	5,683
Accumulated other comprehensive loss	(16,132)	(18,009)	(17,604)	(17,207)	(17,101)	(13,941)	(14,502)	(13,724)
Total stockholders’ equity	36,266	42,544	49,189	52,958	56,818	46,935	39,753	41,147
Total liabilities and stockholders' equity	288,663	352,279	296,888	293,258	321,418	372,957	319,637	316,378
Shares Outstanding Class A
Stockholders’ equity
Common stock	98	95	95	95	93	92	92	92
Shares Outstanding Class B
Stockholders’ equity
Common stock	41	44	44	44	44	45	45	45
Capital in excess of par value		54,143	53,342	52,520		51,366	50,721	49,051
As Previously Reported
Current assets
Cash and cash equivalents	2,142	1,866	1,131	1,721	4,420	2,139	1,962	2,389
Trade receivables, net	113,781	106,135	89,579	92,534	100,821	113,683	77,623	88,579
Inventory	109,621	181,847	140,817	142,261	122,697	183,831	165,237	157,622
Prepaid expenses and other current assets	23,102	22,445	24,078	16,373	22,332	20,766	20,996	11,848
Current assets of discontinued operations	5,383	0	0	0	27,879	0	0	0
Total current assets	254,029	312,293	255,605	252,889	278,149	320,419	265,818	260,438
Property, plant and equipment, net	22,324	22,653	23,204	22,566	20,842	23,309	21,839	20,597
Goodwill	6,253	6,253	6,253	6,253	6,253	6,253	6,253	6,253
Other intangible assets, net	3,141	3,483	3,828	4,174	4,519	4,864	5,209	5,555
Deferred income taxes	3,853	6,161	6,169	5,493	5,518	10,450	10,894	12,200
Deferred costs	10,941	8,925	8,683	8,447	7,868	10,306	9,973	10,347
Other non-current assets	2,085	1,561	1,997	2,424	2,672	3,322	3,282	3,224
Non-current assets of discontinued operations	614	0	0	0	4,606	0	0	0
Total assets	303,240	361,329	305,739	302,246	330,427	378,923	323,268	318,614
Current liabilities
Accounts payable	111,117	147,206	91,737	80,649	119,264	143,955	103,461	108,185
Accounts payable to NACCO Industries, Inc.	496	220	220	2,425	2,416	2,480	2,769	9,285
Revolving credit agreements	23,497	59,702	58,955	62,212	11,624	69,883	75,476	65,508
Accrued compensation	14,277	15,568	12,091	8,903	15,525	16,575	12,531	9,833
Accrued product returns	8,697	8,266	8,224	9,314	10,698	9,601	9,648	10,815
Other current liabilities	12,873	30,651	27,930	24,109	24,554	27,139	19,099	22,751
Current liabilities of discontinued operations	29,723	0	0	0	22,820	0	0	0
Total current liabilities	200,680	261,613	199,157	187,612	206,901	269,633	222,984	226,377
Revolving credit agreements	35,000	30,000	32,000	32,000	35,000	30,000	30,000	20,000
Other long-term liabilities	12,501	14,961	15,485	19,555	21,128	24,840	24,274	24,600
Non-current liabilities of discontinued operations		0	0	0	1,960	0	0	0
Total liabilities	248,181	306,574	246,642	239,167	264,989	324,473	277,258	270,977
Stockholders’ equity
Capital in excess of par value	54,344				51,714
Treasury stock	(5,960)	(5,960)	(2,334)		0	0	0	0
Retained earnings	22,524	24,955	25,773	27,959	30,897	17,031	10,152	12,191
Accumulated other comprehensive loss	(15,988)	(18,522)	(17,823)	(17,539)	(17,310)	(14,084)	(15,000)	(13,742)
Total stockholders’ equity	55,059	54,755	59,097	63,079	65,438	54,450	46,010	47,637
Total liabilities and stockholders' equity	303,240	361,329	305,739	302,246	330,427	378,923	323,268	318,614
As Previously Reported \| Shares Outstanding Class A
Stockholders’ equity
Common stock	98	95	95	95	93	92	92	92
As Previously Reported \| Shares Outstanding Class B
Stockholders’ equity
Common stock	41	44	44	44	44	45	45	45
Capital in excess of par value		54,143	53,342	52,520		51,366	50,721	49,051
Restatement Impacts
Current assets
Cash and cash equivalents	0	0	0	0	0	0	0	0
Trade receivables, net	(5,400)	(2,179)	(2,446)	(2,768)	(2,460)	(351)	(411)	(191)
Inventory	185	0	0	0	111	0	0	0
Prepaid expenses and other current assets	(11,757)	(7,505)	(6,723)	(6,605)	(6,936)	(5,668)	(3,888)	(2,655)
Current assets of discontinued operations	0	0	0	0	0	0	0	0
Total current assets	(16,972)	(9,684)	(9,169)	(9,373)	(9,285)	(6,019)	(4,299)	(2,846)
Property, plant and equipment, net	0	0	0	0	0	0	0	0
Goodwill	0	0	0	0	0	0	0	0
Other intangible assets, net	0	0	0	0	0	0	0	0
Deferred income taxes	2,395	634	318	385	276	53	668	610
Deferred costs	0	0	0	0	0	0	0	0
Other non-current assets	0	0	0	0	0	0	0	0
Non-current assets of discontinued operations	0	0	0	0	0	0	0	0
Total assets	(14,577)	(9,050)	(8,851)	(8,988)	(9,009)	(5,966)	(3,631)	(2,236)
Current liabilities
Accounts payable	231	16	0	0	7	0	0	0
Accounts payable to NACCO Industries, Inc.	0	0	0	0	0	0	0	0
Revolving credit agreements	0	0	0	0	0	0	0	0
Accrued compensation	750	389	387	370	353	356	325	338
Accrued product returns	0	0	0	0	0	0	0	0
Other current liabilities	(339)	1,874	(241)	(135)	(1,632)	1,397	2,505	4,120
Current liabilities of discontinued operations	0	0	0	0	0	0	0	0
Total current liabilities	642	2,279	146	235	(1,272)	1,753	2,830	4,458
Revolving credit agreements	0	0	0	0	0	0	0	0
Other long-term liabilities	3,574	882	911	898	883	(204)	(204)	(204)
Non-current liabilities of discontinued operations		0	0	0	0	0	0	0
Total liabilities	4,216	3,161	1,057	1,133	(389)	1,549	2,626	4,254
Stockholders’ equity
Capital in excess of par value	165				0
Treasury stock	0	0	0		0	0	0	0
Retained earnings	(18,814)	(12,724)	(10,127)	(10,453)	(8,829)	(7,658)	(6,755)	(6,508)
Accumulated other comprehensive loss	(144)	513	219	332	209	143	498	18
Total stockholders’ equity	(18,793)	(12,211)	(9,908)	(10,121)	(8,620)	(7,515)	(6,257)	(6,490)
Total liabilities and stockholders' equity	(14,577)	(9,050)	(8,851)	(8,988)	(9,009)	(5,966)	(3,631)	(2,236)
Restatement Impacts \| Shares Outstanding Class A
Stockholders’ equity
Common stock	0	0	0	0	0	0	0	0
Restatement Impacts \| Shares Outstanding Class B
Stockholders’ equity
Common stock	$ 0	0	0	0	$ 0	0	0	0
Capital in excess of par value		0	0	0		0	0	0
As Restated
Current assets
Cash and cash equivalents		1,866	1,131	1,721		2,139	1,962	2,389
Trade receivables, net		103,956	87,133	89,766		113,332	77,212	88,388
Inventory		181,847	140,817	142,261		183,831	165,237	157,622
Prepaid expenses and other current assets		14,940	17,355	9,768		15,098	17,108	9,193
Current assets of discontinued operations		0	0	0		0	0	0
Total current assets		302,609	246,436	243,516		314,400	261,519	257,592
Property, plant and equipment, net		22,653	23,204	22,566		23,309	21,839	20,597
Goodwill		6,253	6,253	6,253		6,253	6,253	6,253
Other intangible assets, net		3,483	3,828	4,174		4,864	5,209	5,555
Deferred income taxes		6,795	6,487	5,878		10,503	11,562	12,810
Deferred costs		8,925	8,683	8,447		10,306	9,973	10,347
Other non-current assets		1,561	1,997	2,424		3,322	3,282	3,224
Non-current assets of discontinued operations		0	0	0		0	0	0
Total assets		352,279	296,888	293,258		372,957	319,637	316,378
Current liabilities
Accounts payable		147,222	91,737	80,649		143,955	103,461	108,185
Accounts payable to NACCO Industries, Inc.		220	220	2,425		2,480	2,769	9,285
Revolving credit agreements		59,702	58,955	62,212		69,883	75,476	65,508
Accrued compensation		15,957	12,478	9,273		16,931	12,856	10,171
Accrued product returns		8,266	8,224	9,314		9,601	9,648	10,815
Other current liabilities		32,525	27,689	23,974		28,536	21,604	26,871
Current liabilities of discontinued operations		0	0	0		0	0	0
Total current liabilities		263,892	199,303	187,847		271,386	225,814	230,835
Revolving credit agreements		30,000	32,000	32,000		30,000	30,000	20,000
Other long-term liabilities		15,843	16,396	20,453		24,636	24,070	24,396
Non-current liabilities of discontinued operations		0	0	0		0	0	0
Total liabilities		309,735	247,699	240,300		326,022	279,884	275,231
Stockholders’ equity
Treasury stock		(5,960)	(2,334)			0	0	0
Retained earnings		12,231	15,646	17,506		9,373	3,397	5,683
Accumulated other comprehensive loss		(18,009)	(17,604)	(17,207)		(13,941)	(14,502)	(13,724)
Total stockholders’ equity		42,544	49,189	52,958		46,935	39,753	41,147
Total liabilities and stockholders' equity		352,279	296,888	293,258		372,957	319,637	316,378
As Restated \| Shares Outstanding Class A
Stockholders’ equity
Common stock		95	95	95		92	92	92
As Restated \| Shares Outstanding Class B
Stockholders’ equity
Common stock		44	44	44		45	45	45
Capital in excess of par value		54,143	53,342	52,520		51,366	50,721	49,051
Recasting Impacts
Current assets
Cash and cash equivalents		(307)	(102)	(85)		(572)	(569)	(605)
Trade receivables, net		(865)	(865)	(10,664)		(1,023)	(1,080)	(9,030)
Inventory		(20,804)	(19,345)	(21,554)		(28,087)	(26,516)	(24,873)
Prepaid expenses and other current assets		(854)	(943)	7,611		(2,503)	(2,539)	5,422
Current assets of discontinued operations		22,830	21,255	24,692		32,185	30,704	29,086
Total current assets		0	0	0		0	0	0
Property, plant and equipment, net		(460)	(1,555)	(1,582)		(2,321)	(2,751)	(2,954)
Goodwill		0	0	0		0	0	0
Other intangible assets, net		0	0	0		0	0	0
Deferred income taxes		(1,155)	(2,733)	(2,712)		(2,799)	(2,685)	(2,391)
Deferred costs		(121)	(119)	(131)		(153)	(148)	(160)
Other non-current assets		(8)	(13)	(21)		(40)	(104)	(156)
Non-current assets of discontinued operations		1,744	4,420	4,446		5,313	5,688	5,661
Total assets		0	0	0		0	0	0
Current liabilities
Accounts payable		(7,211)	(5,538)	(6,929)		(12,335)	(10,973)	(11,261)
Accounts payable to NACCO Industries, Inc.		0	0	0		0	0	(1,471)
Revolving credit agreements		(9,550)	(7,450)	(7,400)		(9,800)	(9,150)	(2,200)
Accrued compensation		(1,307)	(753)	(875)		(1,510)	(872)	(933)
Accrued product returns		0	0	0		0	0	0
Other current liabilities		(6,645)	(6,307)	(6,269)		(6,048)	(5,835)	(5,644)
Current liabilities of discontinued operations		24,713	20,048	21,473		29,693	26,830	21,509
Total current liabilities		0	0	0		0	0	0
Revolving credit agreements		0	(2,000)	(2,000)		0	0	0
Other long-term liabilities		(1,585)	(1,697)	(1,834)		(2,293)	(2,416)	(2,565)
Non-current liabilities of discontinued operations		1,585	3,697	3,834		2,293	2,416	2,565
Total liabilities		0	0	0		0	0	0
Stockholders’ equity
Treasury stock		0	0			0	0	0
Retained earnings		0	0	0		0	0	0
Accumulated other comprehensive loss		0	0	0		0	0	0
Total stockholders’ equity		0	0	0		0	0	0
Total liabilities and stockholders' equity		0	0	0		0	0	0
Recasting Impacts \| Shares Outstanding Class A
Stockholders’ equity
Common stock		0	0	0		0	0	0
Recasting Impacts \| Shares Outstanding Class B
Stockholders’ equity
Common stock		0	0	0		0	0	0
Capital in excess of par value		$ 0	$ 0	$ 0		$ 0	$ 0	$ 0

Quarterly Results of Operations (Unaudited) (Restated Condensed Consolidated Balance Sheets with Adjustments) (Additional Information) (Details) - Restatement Impacts - USD ($) $ in Millions	3 Months Ended						12 Months Ended
	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2019	Dec. 31, 2018
Write-off of Assets
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Increase (decrease) in trade receivables	$ (1.6)	$ (1.3)	$ (1.6)	$ (0.4)	$ (0.4)	$ 0.2	$ (2.5)	$ (0.6)
Increase (decrease) in prepaids and other assets	(7.6)	(6.7)	(6.6)	(5.7)	(3.9)	2.6	(12.4)	(6.9)
Increase (decrease) in other current liabilities	2.1	1.4	1.4	1.0	1.3	2.6	0.9	0.6
Reversal of Revenue
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Increase (decrease) in trade receivables	(0.6)						(1.3)
Increase (decrease) in prepaids and other assets	0.1						0.2
Correction for the timing and recognition of customer price concessions
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Increase (decrease) in trade receivables							(1.6)
Increase (decrease) in other current liabilities	0.2	0.2	0.2	0.3	0.2	0.3		0.2
Tax adjustments related to adjustments
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Increase (decrease) in other current liabilities	(0.4)	(0.4)	(0.3)	0.1	0.2		(1.2)	(0.4)
Increase (decrease) in other current assets			(0.1)
Increase (decrease) in deferred income taxes	0.6	0.3	0.4	0.1	0.7	0.6	2.4	0.3
Increase (decrease) in other long-term liabilities	0.9	0.9	0.9	(0.2)	(0.2)	0.2	3.6	0.9
Correction of other immaterial errors
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Increase (decrease) in trade receivables		(1.1)	(1.1)					(1.9)
Increase (decrease) in prepaids and other assets							0.5
Increase (decrease) in other current liabilities		(1.4)	(1.4)		0.8	1.2		(2.0)
Increase (decrease) in accrued compensation	$ 0.4	$ 0.4	$ 0.4	$ 0.4	$ 0.3	$ 0.3	$ 0.7	$ 0.4

Schedule II - Valuation and Qualifying Accounts (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Allowance for doubtful accounts
Valuation allowances and reserves [Roll Forward]
Balance at Beginning of Period	$ 713	$ 1,177	$ 862
Charged to Costs and Expenses	309	11	405
Charged to Other Accounts	0	0	0
Deductions	(1)	475	90
Balance at End of Period	1,023	713	1,177
Allowance for discounts, adjustments and returns
Valuation allowances and reserves [Roll Forward]
Balance at Beginning of Period		14,164	14,650
Charged to Costs and Expenses			21,358
Charged to Other Accounts			0
Deductions			21,844
Balance at End of Period			14,164
Deferred tax valuation allowances (as Restated)
Valuation allowances and reserves [Roll Forward]
Balance at Beginning of Period	1,162	1,968	1,686
Charged to Costs and Expenses	6,502	0	295
Charged to Other Accounts	0	0	0
Deductions	39	806	13
Balance at End of Period	$ 7,625	$ 1,162	$ 1,968