Douglas Dynamics (PLOW) 10-K 27 Feb 24 2023 FY Annual report Financial data

Document And Entity Information

Document And Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2023	Feb. 27, 2024	Jun. 30, 2023
Document Information [Line Items]
Entity Central Index Key	0001287213
Entity Registrant Name	DOUGLAS DYNAMICS, INC
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2023
Document Type	10-K
Document Annual Report	true
Document Period End Date	Dec. 31, 2023
Document Transition Report	false
Entity File Number	001-34728
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	13-4275891
Entity Address, Address Line One	11270 W Park Place Ste. 300
Entity Address, City or Town	Milwaukee
Entity Address, State or Province	WI
Entity Address, Postal Zip Code	53224
City Area Code	414
Local Phone Number	354‑2310
Title of 12(b) Security	Common Stock, par value $.01 per share
Trading Symbol	PLOW
Security Exchange Name	NYSE
Entity Well-known Seasoned Issuer	Yes
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Large Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
ICFR Auditor Attestation Flag	true
Document Financial Statement Error Correction [Flag]	false
Entity Shell Company	false
Entity Public Float			$ 687,000,000
Entity Common Stock, Shares Outstanding		22,983,965
Auditor Name	DELOITTE & TOUCHE LLP
Auditor Location	Milwaukee, Wisconsin
Auditor Firm ID	34

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Current assets:
Cash and cash equivalents	$ 24,156	$ 20,670
Accounts receivable, net	83,760	86,765
Inventories	140,390	136,501
Inventories - truck chassis floor plan	2,217	1,211
Refundable income taxes paid	4,817	0
Prepaid and other current assets	6,898	7,774
Total current assets	262,238	252,921
Property, plant and equipment, net	67,340	68,660
Goodwill	113,134	113,134
Other intangible assets, net	121,070	131,589
Operating lease right-of-use assets	18,008	17,432
Non-qualified benefit plan assets	9,195	8,874
Other long-term assets	2,433	4,281
Total assets	593,418	596,891
Current liabilities:
Accounts payable	31,374	49,252
Accrued expenses and other current liabilities	25,817	30,484
Floor plan obligations	2,217	1,211
Operating lease liability - current	5,347	4,862
Income tax payable	0	3,485
Short-term borrowings	47,000	0
Current portion of long-term debt	6,762	11,137
Total current liabilities	118,517	100,431
Liability, Other Postretirement Defined Benefit Plan, Noncurrent	13,922	14,650
Deferred income taxes	27,903	29,837
Long-term debt, less current portion	181,491	195,299
Operating lease liability - noncurrent	13,887	14,025
Other long-term liabilities	6,133	5,547
Commitments and contingencies (Note 15)
Shareholders' equity:
Common Stock, par value $0.01, 200,000,000 shares authorized, 22,983,965 and 22,886,793 shares issued and outstanding at December 31, 2023 and December 31, 2022, respectively	230	229
Additional paid-in capital	165,233	164,281
Retained earnings	59,746	63,464
Accumulated other comprehensive income, net of tax	6,356	9,128	[1]
Total shareholders' equity	231,565	237,102
Total liabilities and shareholders' equity	$ 593,418	$ 596,891
[1]These components are included in the computation of benefit plan costs in Note 12.

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parentheticals) - $ / shares	Dec. 31, 2023	Dec. 31, 2022
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01
Common stock, shares authorized (in shares)	200,000,000	200,000,000
Common stock, shares issued (in shares)	22,983,965	22,886,793
Common stock, shares outstanding (in shares)	22,983,965	22,886,793

Consolidated Statements of Inco

Consolidated Statements of Income - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Net sales	$ 568,178	$ 616,068	$ 541,453
Cost of sales	433,908	464,612	399,581
Gross profit	134,270	151,456	141,872
Selling, general, and administrative expense	78,841	82,183	78,844
Impairment charges	0	0	1,211
Intangibles amortization	10,520	10,520	10,682
Income from operations	44,909	58,753	51,135
Interest expense, net	(15,675)	(11,253)	(11,839)
Loss on extinguishment of debt	0	0	(4,936)
Other income (expense), net	0	(139)	228
Income before taxes	29,234	47,361	34,588
Income tax expense	5,511	8,752	3,897
Net income	$ 23,723	$ 38,609	$ 30,691
Earnings per share:
Basic earnings per common share attributable to common shareholders (in dollars per share)	$ 1.01	$ 1.65	$ 1.31
Earnings per common share assuming dilution attributable to common shareholders (in dollars per share)	0.98	1.63	1.29
Cash dividends declared and paid per share (in dollars per share)	$ 1.18	$ 1.16	$ 1.14

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Net income	$ 23,723	$ 38,609	$ 30,691
Other comprehensive income:
Adjustment for pension and postretirement benefit liability, net of tax	3	541	329
Adjustment for interest rate swap, net of tax	(2,775)	9,640	4,113
Total other comprehensive income, net of tax	(2,772)	10,181	4,442
Comprehensive income	$ 20,951	$ 48,790	$ 35,133

Consolidated Statements of Co_2

Consolidated Statements of Comprehensive Income (Parentheticals) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Adjustment for pension and postretirement benefit liability, tax	$ (1)	$ (176)	$ (120)
Adjustment for interest rate swap, tax	$ 910	$ (3,140)	$ (1,370)

Consolidated Statements of Chan

Consolidated Statements of Changes in Shareholders' Equity - USD ($) $ in Thousands	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	AOCI Attributable to Parent [Member]	Total
Balance (in shares) at Dec. 31, 2020	22,857,457
Balance at Dec. 31, 2020	$ 229	$ 157,758	$ 47,712	$ (5,495)	$ 200,204
Net income	0	0	30,691	0	30,691
Dividends paid	0	0	(26,522)	0	(26,522)
Adjustment for pension and postretirement benefit liability, net of tax	0	0	0	329	329
Adjustment for interest rate swap, net of tax	$ 0	0	0	4,113	4,113
Stock based compensation (in shares)	123,494
Stock based compensation	$ 1	5,794	0	0	5,795
Balance (in shares) at Dec. 31, 2021	22,980,951
Balance at Dec. 31, 2021	$ 230	163,552	51,881	(1,053)	214,610
Net income	0	0	38,609	0	38,609
Dividends paid	0	0	(27,026)	0	(27,026)
Adjustment for pension and postretirement benefit liability, net of tax	0	0	0	541	541
Adjustment for interest rate swap, net of tax	$ 0	0	0	9,640	9,640
Stock based compensation (in shares)	76,930
Stock based compensation	$ 1	6,728	0	0	6,729
Repurchase of common stock (in shares)	(171,088)
Repurchase of common stock	$ (2)	(5,999)	0	0	(6,001)
Balance (in shares) at Dec. 31, 2022	22,886,793
Balance at Dec. 31, 2022	$ 229	164,281	63,464	9,128	237,102
Net income	0	0	23,723	0	23,723
Dividends paid	0	0	(27,441)	0	(27,441)
Adjustment for pension and postretirement benefit liability, net of tax	0	0	0	3	3
Adjustment for interest rate swap, net of tax	$ 0	0	0	(2,775)	(2,775)
Stock based compensation (in shares)	97,172
Stock based compensation	$ 1	952	0	0	953
Balance (in shares) at Dec. 31, 2023	22,983,965
Balance at Dec. 31, 2023	$ 230	$ 165,233	$ 59,746	$ 6,356	$ 231,565

Consolidated Statements of Ch_2

Consolidated Statements of Changes in Shareholders' Equity (Parentheticals) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Adjustment for pension and postretirement benefit liability, tax	$ (1)	$ (176)	$ (120)
Adjustment for interest rate swap, tax	$ 910	$ (3,140)	$ (1,370)

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Operating activities
Net income	$ 23,723	$ 38,609	$ 30,691
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	21,662	20,938	20,316
Amortization of deferred financing costs and debt discount	588	491	894
Loss on extinguishment of debt	0	0	4,936
Loss (gain) on disposal of fixed assets	(56)	111	(220)
Stock-based compensation	953	6,730	5,794
Adjustments on derivatives not designated as hedges	(688)	(688)	(1,192)
Provision (credit) for losses on accounts receivable	320	(1,476)	67
Deferred income taxes	7,561	(3,268)	1,618
Impairment charges	0	0	1,211
Non-cash lease expense	5,097	1,030	1,768
Changes in operating assets and liabilities, net of acquisitions:
Accounts receivable	2,684	(14,253)	12,093
Inventories	(3,888)	(32,483)	(24,276)
Prepaid assets, refundable income taxes and other assets	(14,010)	3,422	(1,714)
Accounts payable	(17,123)	21,522	10,418
Accrued expenses and other current liabilities	(8,154)	1,321	42
Benefit obligations and other long-term liabilities	(6,200)	(1,976)	(1,911)
Net cash provided by operating activities	12,469	40,030	60,535
Investing activities
Capital expenditures	(10,521)	(12,047)	(11,208)
Net cash used in investing activities	(10,521)	(12,047)	(11,208)
Financing activities
Repurchase of common stock	0	(6,001)	0
Proceeds from life insurance policy loans	750	0	0
Payments of financing costs	(334)	0	(1,371)
Borrowings on long-term debt	0	0	224,438
Dividends paid	(27,441)	(27,026)	(26,522)
Net revolver borrowings	47,000	0	0
Repayment of long-term debt	(18,437)	(11,250)	(249,938)
Net cash provided by (used in) financing activities	1,538	(44,277)	(53,393)
Change in cash and cash equivalents	3,486	(16,294)	(4,066)
Cash and cash equivalents at beginning of year	20,670	36,964	41,030
Cash and cash equivalents at end of year	24,156	20,670	36,964
Non-cash operating and financing activities
Truck chassis inventory acquired through floorplan obligations	7,875	4,725	34,432
Supplemental disclosure of cash flow information
Income taxes paid	14,512	7,025	9,768
Interest paid	$ 18,184	$ 11,662	$ 12,307

Insider Trading Arrangements

Insider Trading Arrangements	12 Months Ended
	Dec. 31, 2023
Insider Trading Arr Line Items
Material Terms of Trading Arrangement [Text Block]	9B. Rule 10b5 1 During the three December 31, 2023, no 10b5 1 10b5 1 408
Rule 10b5-1 Arrangement Adopted [Flag]	false
Non-Rule 10b5-1 Arrangement Adopted [Flag]	false
Rule 10b5-1 Arrangement Terminated [Flag]	false
Non-Rule 10b5-1 Arrangement Terminated [Flag]	false

Note 1 - Description of Busines

Note 1 - Description of Business and Basis of Presentation	12 Months Ended
	Dec. 31, 2023
Notes to Financial Statements
Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block]	1. Douglas Dynamics, Inc. (the “Company,”) is a premier manufacturer and upfitter of commercial vehicle attachments and equipment. The Company’s portfolio includes snow and ice management attachments sold under the FISHER ® ® ® ® ® ® fifteen The Company conducts business in two 16 Recently adopted accounting standards There were no December 31, 2023

Note 2 - Summary of Significant

Note 2 - Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2023
Notes to Financial Statements
Significant Accounting Policies [Text Block]	2. Principles of consolidation The accompanying consolidated financial statements include the accounts of Douglas Dynamics, Inc. and its direct wholly‑owned subsidiary, Douglas Dynamics, L.L.C., and its wholly‑owned subsidiaries, Douglas Dynamics Finance Company (an inactive subsidiary), Fisher, LLC, Henderson Enterprises Group, Inc., Henderson Products, Inc. and Dejana Truck & Utility Equipment Company, LLC (hereinafter collectively referred to as the “Company”). All intercompany balances and transactions have been eliminated in consolidation. Use of estimates The preparation of the financial statements in conformity with U.S. generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting periods. Accordingly, actual results could differ from those estimates. Cash and cash equivalents The Company considers all highly liquid investments purchased with an original maturity of three Accounts receivable and allowance for credit losses The Company carries its accounts receivable at their face amount less an allowance for credit losses. The majority of the Company’s accounts receivable are due from distributors of truck equipment and dealers of completed upfit trucks. Credit is extended based on an evaluation of a customer’s financial condition. A receivable is considered past due if payments have not not not not may December 31, 2023 2022 no December 31, 2023 December 31, 2022 The following table rolls forward the activity related to credit losses for trade accounts receivable at each segment, and on a consolidated basis for the years ended December 31, 2023 2022 Balance at Additions (reductions) Balance at December 31, charged to Changes to December 31, 2022 earnings Writeoffs reserve, net 2023 Year Ended December 31, 2023 Work Truck Attachments $ 1,000 $ 400 $ - $ - $ 1,400 Work Truck Solutions 366 (80 ) (46 ) 6 246 Total $ 1,366 $ 320 $ (46 ) $ 6 $ 1,646 Balance at Additions (reductions) Balance at December 31, charged to Changes to December 31, 2021 earnings Writeoffs reserve, net 2022 Year Ended December 31, 2022 Work Truck Attachments $ 1,430 $ (432 ) $ - $ 2 $ 1,000 Work Truck Solutions 1,540 (1,044 ) (109 ) (21 ) 366 Total $ 2,970 $ (1,476 ) $ (109 ) $ (19 ) $ 1,366 Financing program The Company is party to a financing program in which certain distributors may third third third December 31, 2023, 2022 2021 December 31, 2023 December 31, 2022 third December 31, 2023 2022 $16,089 not December 31, 2023, 2022 2021 In the past, minimal losses have been incurred under this agreement. However, an adverse change in distributor retail sales could cause this situation to change and thereby require the Company to repurchase repossessed units. Any repossessed units are inspected to ensure they are current, unused product and are restocked and resold. Interest Rate Swap The Company is a counterparty to interest rate swap agreements to hedge against the potential impact on earnings from increases in market interest rates. On June 13, 2019 May 31, 2019 May 31, 2024. may one June 13, 2019 March 18, 2020, first 2020, March 19, 2020, December 31, 2023 2022 December 31, 2023 2022 On June 9, 2021, June 9, 2021 twelve On May 19, 2022, May 31, 2024 June 9, 2026. may two The fair value of the interest rate swaps, net of tax, is $2,984 and $5,208 at December 31, 2023 December 31, 2022 December 31, 2023 2022 2 820 Fair Value Measurements and Disclosures. Inventories Inventories are stated at the lower of cost or market. Market is determined based on estimated realizable values. Inventory costs are primarily determined by the first‑in, first‑out (FIFO) method. The Company periodically reviews its inventory for slow moving, damaged and discontinued items and provides reserves to reduce such items identified to their recoverable amounts. The Company records inventories to include truck chassis inventory financed through a floor plan financing agreement as discussed in Note 8. December 31, 2023 2022 The Company receives, on consignment, truck chassis on which it performs upfitting service installations under “bailment pool” arrangements with major truck manufacturers. The Company never receives title to the truck chassis. The aggregate value of all bailment pool chassis on hand as of December 31, 2023 2022 Leases As of December 31, 2023 seventeen 6 In the year ended December 31, 2021, two December 31, 2021 6 Property, plant and equipment Property, plant and equipment are recorded at cost, less accumulated depreciation. Depreciation is computed using straight‑line methods over the estimated useful lives for financial statement purposes and an accelerated method for income tax reporting purposes. The estimated useful lives of the assets are as follows: Years Land improvements and buildings 15 - 40 Leasehold improvements 12 Machinery and equipment 3 - 20 Furniture and fixtures 3 - 12 Mobile equipment and other 3 - 10 Depreciation expense was $11,142, $10,418, and $9,634 for the years ended December 31, 2023, 2022 2021 twelve Expenditures for renewals and improvements that significantly add to the productive capacity or extend the useful life of an asset are capitalized. Expenditures for maintenance and repairs are charged to operations when incurred. Repairs and maintenance expenses amounted to $6,925, $6,750 and $5,974 for the years ended December 31, 2023, 2022 2021 Impairment of long lived assets Long‑lived assets are reviewed for potential impairment when events or changes in circumstances indicate that the carrying amount of the asset may not no December 31, 2023 In the year ended December 31, 2021, two December 31, 2021 6 Goodwill and other intangible assets Goodwill and indefinite‑lived intangible assets are tested for impairment annually as of December 31, four The Work Truck Attachments segment consists of two December 31, 2023 December 31, 2022 no December 31, 2023 2022 two December 31, 2022 December 31, 2023 Intangible assets with estimable useful lives are amortized over their respective estimated useful lives and are reviewed for potential impairment when events or circumstances indicate that the carrying amount of the asset may not no December 31, 2023 2022 December 31, 2023 December 31, 2022 At December 31, 2023 may no December 31, 2023 Income taxes Deferred income taxes are accounted for under the asset and liability method whereby deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates. Deferred income tax provisions or benefits are based on the change in the deferred tax assets and liabilities from period to period. Deferred income tax assets are reduced by a valuation allowance if it is more likely than not not Deferred financing costs The costs of obtaining financing are capitalized and amortized over the term of the related financing on a basis that approximates the effective interest method. The changes in deferred financing costs are as follows: Balance at December 31, 2020 $ 1,736 Deferred financing costs capitalized on new debt 1,409 Write-off of unamortized deferred financing costs (972 ) Amortization of deferred financing costs (493 ) Balance at December 31, 2021 1,680 Amortization of deferred financing costs (379 ) Balance at December 31, 2022 1,301 Deferred financing costs capitalized on new debt 334 Amortization of deferred financing costs (475 ) Balance at December 31, 2023 $ 1,160 Fair value Fair value is the price at which an asset could be exchanged in a current transaction between knowledgeable, willing parties. A liability’s fair value is defined as the amount that would be paid to transfer the liability to a new obligor, not one three 1 2 1 3 The following table presents financial assets and liabilities measured at fair value on a recurring basis and discloses the fair value of long‑term debt: Fair Value at December 31, 2023 Fair Value at December 31, 2022 Assets: Non-qualified benefit plan assets (a) $ 9,195 $ 8,874 Interest rate swaps (b) 4,033 7,039 Total Assets $ 13,228 $ 15,913 Liabilities: Long term debt (c) 189,413 207,737 Total Liabilities $ 189,413 $ 207,737 (a) Included in Non-qualified benefit plan assets is the cash surrender value of insurance policies on various individuals that are associated with the Company. The carrying amounts of these insurance policies approximates their fair value. The Company had outstanding loans of $750 against these Non-qualified benefit plan assets as of December 31, 2023 (b) Valuation models are calibrated to initial trade price. Subsequent valuations are based on observable inputs to the valuation model (e.g. interest rates and credit spreads). Model inputs are changed only when corroborated by market data. A credit risk adjustment is made on each swap using observable market credit spreads. Thus, inputs used to determine fair value of the interest rate swap are Level 2 December 31, 2023 December 31, 2022 (c) The fair value of the Company’s long‑term debt, including current maturities, is based on rates for instruments with comparable maturities and credit quality (Level 2 Concentration of credit risk The Company’s cash is deposited with multiple financial institutions. At times, deposits in these institutions exceed the amount of insurance provided on such deposits. The Company has not not No 10% December 31, 2023, 2022 2021 Revenue recognition The Company applies the guidance codified in Accounting Standards Codification 606, Revenue from Contracts with Customers 606” . 3 Cost of sales Cost of sales includes all costs associated with the manufacture of the Company’s products, including raw materials, purchased parts, freight, plant operating expenses, property insurance and taxes, and plant depreciation. All payroll costs and employee benefits for the hourly workforce, manufacturing management, and engineering costs are included in cost of sales. Related party transactions There were no 2021 2022 2023 Warranty cost recognition The Company accrues for estimated warranty costs as revenue is recognized. All warranties are assurance-type warranties. See Note 10 Defined benefit plans The Company has noncontributory, defined benefit postretirement benefit plans covering certain employees. Management reviews underlying assumptions on an annual basis. Refer to Note 12 Advertising expenses Advertising expenses include costs for the production of marketing media, literature, website content and displays. The Company participates in trade shows and advertises in the yellow pages and billboards. Advertising expenses amounted to $4,823, $4,699 and $3,884 for the years ended December 31, 2023, 2022 2021 Research and development expenses Research and development expenses include costs to develop new technologies to enhance existing products and to expand the range of product offerings. Research and development expenses amounted to $10,081, $12,159 and $10,152 for the years ended December 31, 2023, 2022 2021 Shipping and handling costs Generally, shipping and handling costs are paid directly by the customer to the shipping agent. Those shipping and handling costs billed by the Company are recorded as a component of sales with the corresponding costs included in cost of sales. Share based payments The Company applies the guidance codified in ASC 718, Compensation Stock Compensation. Accumulated other comprehensive income Accumulated other comprehensive income is defined as the change in equity (net assets) of a business enterprise during a period from transactions and other events and circumstances from non‑owner resources and is comprised of net income and “other comprehensive income”. The Company’s other comprehensive income is comprised of the adjustments for postretirement benefit liabilities as well as the impact of its interest rate swaps. See Note 19 Segment reporting The Company operates through two two Work Truck Attachments. Work Truck Solutions. Segment performance is evaluated based on segment net sales and Adjusted EBITDA. See Note 16

Note 3 - Revenue Recognition

Note 3 - Revenue Recognition	12 Months Ended
	Dec. 31, 2023
Notes to Financial Statements
Revenue from Contract with Customer [Text Block]	3. Revenue Streams The following is a description of principal activities from which the Company generates revenue. Revenues are recognized when control of the promised goods or services are transferred to the customer, in an amount that reflects the consideration that the Company expects to receive in exchange for those goods or services. The Company generates all of its revenue from contracts with customers. Additionally, contract amounts represent the full amount of the transaction price as agreed upon with the customer at the time of order, resulting in a single performance obligation in all cases. In the case of a single order containing multiple upfits, the transaction price may Work Truck Attachments The Company recognizes revenue upon shipment of equipment to the customer. Within the Work Truck Attachments segment, the Company offers a variety of discounts and sales incentives to its distributors. The estimated liability for sales discounts and allowances is calculated using the expected value method and recorded at the time of sale as a reduction of net sales. The liability is estimated based on the costs of the program, the planned duration of the program and historical experience. The Work Truck Attachments segment has two Independent Dealer Sales Parts & Accessory Sales Work Truck Solutions The Work Truck Solutions segment primarily participates in the truck and vehicle upfitting industry in the United States. Customers are billed separately for the truck chassis by the chassis manufacturer. The Company only records sales for the amount of the upfit, excluding the truck chassis. Generally, the Company obtains the truck chassis from the truck chassis manufacturer through either its floor plan agreement with a financial institution or bailment pool agreement with the truck chassis manufacturer. Additionally, in some instances we upfit chassis which are owned by the end customer. For truck chassis acquired through the floor plan agreement, the Company holds title to the vehicle from the time the chassis is received by the Company until the completion of the up-fit. Under the bailment pool agreement, the Company does not not not not Revenues from the sales of the Work Truck Solutions products are recognized net of the truck chassis with the selling price to the customer recorded as sales and the manufacturing and up-fit cost of the product recorded as cost of sales. In these cases, the Company acts as an agent as it does not third not third The Work Truck Solutions segment has four State and Local Bids not Fleet Upfit Sales 606, December 31, 2023, 2022 2021 Dealer Upfit Sales not Over the Counter / Parts & Accessory Sales Disaggregation of Revenue The following table provides information about disaggregated revenue by customer type and timing of revenue recognition, and includes a reconciliation of the disaggregated revenue with reportable segments. Revenue by customer type was as follows: Year Ended December 31, 2023 Work Truck Attachments Work Truck Solutions Total Revenue Independent dealer $ 291,723 $ 137,134 $ 428,857 Government - 73,165 73,165 Fleet - 58,562 58,562 Other - 7,594 7,594 Total revenue $ 291,723 $ 276,455 $ 568,178 Year Ended December 31, 2022 Work Truck Attachments Work Truck Solutions Total Revenue Independent dealer $ 382,296 $ 119,900 $ 502,196 Government - 56,319 56,319 Fleet - 49,094 49,094 Other - 8,459 8,459 Total revenue $ 382,296 $ 233,772 $ 616,068 Year Ended December 31, 2021 Work Truck Attachments Work Truck Solutions Total Revenue Independent dealer $ 325,707 $ 121,349 $ 447,056 Government - 46,107 46,107 Fleet - 38,669 38,669 Other - 9,621 9,621 Total revenue $ 325,707 $ 215,746 $ 541,453 Revenue by timing of revenue recognition was as follows: Year Ended December 31, 2023 Work Truck Attachments Work Truck Solutions Total Revenue Point in time $ 291,723 $ 178,956 $ 470,679 Over time - 97,499 97,499 Total revenue $ 291,723 $ 276,455 $ 568,178 Year Ended December 31, 2022 Work Truck Attachments Work Truck Solutions Total Revenue Point in time $ 382,296 $ 145,022 $ 527,318 Over time - 88,750 88,750 Total revenue $ 382,296 $ 233,772 $ 616,068 Year Ended December 31, 2021 Work Truck Attachments Work Truck Solutions Total Revenue Point in time $ 325,707 $ 137,904 $ 463,611 Over time - 77,842 77,842 Total revenue $ 325,707 $ 215,746 $ 541,453 Contract Balances The following table shows the changes in the Company’s contract liabilities during the years ended December 31, 2023 2022 Year Ended December 31, 2023 Balance at Beginning of Period Additions Deductions Balance at End of Period Contract liabilities $ 4,531 $ 21,856 $ (22,378 ) $ 4,009 Year Ended December 31, 2022 Balance at Beginning of Period Additions Deductions Balance at End of Period Contract liabilities $ 2,454 $ 20,511 $ (18,434 ) $ 4,531 The Company receives payments from customers based upon contractual billing schedules. Contract assets include amounts related to our contractual right to consideration for completed performance obligations not December 31, 2023 2022 The Company recognized all of the amount that was included in contract liabilities at the beginning of the period as revenue in the years ended December 31, 2023 2022 Practical Expedients and Exemptions As allowed under Topic 606, ● The Company generally expenses sales commissions when incurred because the amortization period would have been less than one ● The Company does not one ● The Company does not ● The Company excludes from the transaction price all sales taxes that are assessed by a governmental authority. ● The Company does not one ● The Company accounts for shipping and handling activities that occur after control of the related good transfers as fulfillment activities instead of assessing such activities as performance obligations.

Note 4 - Inventories

Note 4 - Inventories	12 Months Ended
	Dec. 31, 2023
Notes to Financial Statements
Inventory Disclosure [Text Block]	4. Inventories consist of the following: December 31, 2023 2022 Finished goods $ 79,509 $ 67,006 Work-in-process 14,384 19,037 Raw material and supplies 46,497 50,458 $ 140,390 $ 136,501 The inventories in the table above do not 8. December 31, 2023 2022 Unlike the floorplan agreement, the Company does not

Note 5 - Property, Plant and Eq

Note 5 - Property, Plant and Equipment	12 Months Ended
	Dec. 31, 2023
Notes to Financial Statements
Property, Plant and Equipment Disclosure [Text Block]	5. Property, plant and equipment are summarized as follows: December 31, 2023 2022 Land $ 3,969 $ 3,969 Land improvements 5,589 5,431 Leasehold improvements 6,582 5,844 Buildings 36,719 35,858 Machinery and equipment 79,065 75,190 Furniture and fixtures 25,920 24,605 Mobile equipment and other 5,287 4,927 Construction-in-process 5,125 5,272 Total property, plant and equipment 168,256 161,096 Less accumulated depreciation (100,916 ) (92,436 ) Net property, plant and equipment $ 67,340 $ 68,660

Note 6 - Leases

Note 6 - Leases	12 Months Ended
	Dec. 31, 2023
Notes to Financial Statements
Lessee, Operating Leases [Text Block]	6. The Company has operating leases for manufacturing, upfit and office facilities, land and parking lots, warehousing space and certain equipment. The leases have remaining lease terms of less than one not not In the year ended December 31, 2021, two two December 31, 2021 As allowed under ASC 842, ● Short-term lease practical expedient o Allows the Company not 842 12 not ● Separating lease components practical expedient o Allows the Company not Lease Expense The components of lease expense, which are included in Cost of sales and Selling, general and administrative expenses on the Consolidated Statements of Income, were as follows: Year Ended Year Ended Year Ended December 31, 2023 December 31, 2022 December 31, 2021 Operating lease expense $ 5,966 $ 5,555 $ 5,663 Short term lease cost $ 401 $ 395 $ 278 Total lease cost $ 6,367 $ 5,950 $ 5,941 Cash Flow Supplemental cash flow information related to leases is as follows: Year Ended Year Ended Year Ended December 31, 2023 December 31, 2022 December 31, 2021 Cash paid for amounts included in the measurement of operating lease liabilities $ 6,195 $ 5,753 $ 5,566 Non-cash lease expense - right-of-use assets $ 5,097 $ 4,745 $ 1,768 Right-of-use assets obtained in exchange for operating lease obligations $ 5,853 $ 3,768 $ 2,671 Balance Sheet Supplemental balance sheet information related to leases is as follows: December 31, 2023 December 31, 2022 Operating Leases Operating lease right-of-use assets $ 18,008 $ 17,432 Other current liabilities 5,347 4,862 Operating lease liabilities 13,887 14,025 Total operating lease liabilities $ 19,234 $ 18,887 Weighted Average Remaining Lease Term (in months) Operating leases 53 59 Weighted Average Discount Rate Operating leases 5.36 % 4.69 % Lease Maturities Maturities of leases were as follows: Year ending December 31, Operating Leases 2024 $ 6,244 2025 5,746 2026 4,062 2027 2,297 2028 1,265 Thereafter 1,849 Total Lease Payments 21,463 Less: imputed interest (2,229 ) Total $ 19,234

Note 7 - Other Intangible Asset

Note 7 - Other Intangible Assets	12 Months Ended
	Dec. 31, 2023
Notes to Financial Statements
Intangible Assets Disclosure [Text Block]	7. The following is a summary of the Company’s other intangible assets: Gross Less Net Carrying Accumulated Carrying Amount Amortization Amount December 31, 2023 Indefinite-lived intangibles: Trademark and tradenames $ 77,600 $ - $ 77,600 Amortizable intangibles: Dealer network 80,000 79,000 1,000 Customer relationships 80,920 42,707 38,213 Patents 21,136 18,249 2,887 Noncompete agreements 8,640 8,640 - Trademarks 5,459 4,089 1,370 Amortizable intangibles, net 196,155 152,685 43,470 Total $ 273,755 $ 152,685 $ 121,070 Gross Less Net Carrying Accumulated Carrying Amount Amortization Amount December 31, 2022 Indefinite-lived intangibles: Trademark and tradenames $ 77,600 $ - $ 77,600 Amortizable intangibles: Dealer network 80,000 75,000 5,000 Customer relationships 80,920 37,537 43,383 Patents 21,136 16,994 4,142 Noncompete agreements 8,640 8,640 - Trademarks 5,459 3,995 1,464 Amortizable intangibles, net 196,155 142,166 53,989 Total $ 273,755 $ 142,166 $ 131,589 Amortization expense for intangible assets was $10,520, $10,520 and $10,682 for the years ended December 31, 2023, 2022 2021 five 2024 7,520 2025 6,075 2026 5,450 2027 5,450 2028 5,450 The weighted average remaining life for intangible assets is 7.2 years at December 31, 2023

Note 8 - Long-term Debt

Note 8 - Long-term Debt	12 Months Ended
	Dec. 31, 2023
Notes to Financial Statements
Long-Term Debt [Text Block]	8. Term Debt Long‑term debt is summarized below: December 31, 2023 2022 Term Loan, net of debt discount of $ 274 387 $ 189,413 $ 207,737 Less current maturities 6,762 11,137 Long term debt before deferred financing costs 182,651 196,600 Deferred financing costs, net 1,160 1,301 Long term debt, net $ 181,491 $ 195,299 The scheduled maturities on long term debt at December 31, 2023, are as follows: 2024 $ 6,875 2025 19,688 2026 162,850 $ 189,413 On January 5, 2023, No. 1 No. 1” No. 1 June 9, 2021 ( No. 1, July 11, 2023, No. 2 No. 2, December 31, 2023 January 29, 2024, No. 3 1.00 1.00 September 30, 2023, ( 1.00 December 31, 2023, ( 1.00 March 31, 2024 June 30, 2024, 1.00 September 30, 2024 The Company will be required to pay a fee for unused amounts under the senior secured revolving facility in an amount ranging from 0.150% to 0.300% of the average daily unused portion of the senior secured revolving credit facility, depending on Douglas Dynamics, L.L.C.'s ("DDI LLC") Leverage Ratio (as defined in the Credit Agreement). The Credit Agreement provides that the senior secured term loan facility will bear interest at (i) the Term SOFR Rate for the applicable interest period plus (ii) a margin ranging from 1.375% to 2.00%, one zero Following Amendment No. 1, not June 9, 2026. The Credit Agreement was issued at a $563 discount which is being amortized over the term of the term loan. Additionally, deferred financing costs of $1,409 are being amortized over the term of the loan. The Company’s entrance into the Credit Agreement and subsequent settlement of its prior credit agreements is accounted for as an extinguishment of the Company’s prior debt under ASC 470 50, December 31, 2021. At December 31, 2023 December 31, 2023 March 31, 2021. The Credit Agreement includes customary representations, warranties and negative and affirmative covenants, as well as customary events of default and certain cross default provisions that could result in acceleration of the Credit Agreement. In addition, the Credit Agreement requires the Company to have a Leverage Ratio of not 1.00 June 30, 2021, not 1.00 June 30, 2021. December 31, 2023 On June 13, 2019, May 31, 2019 May 31, 2024. may one first 2020, March 19, 2020, December 31, 2023 2022 December 31, 2023 2022 On June 9, 2021, June 9, 2021 twelve On May 19, 2022, May 31, 2024 June 9, 2026. may two The interest rate swaps' positive fair value at December 31, 2023 December 31, 2022 The Company receives on consignment, truck chassis on which it performs upfitting service installations under “bailment pool” arrangements with major truck manufacturers. The Company never receives title to the truck chassis. The aggregate value of all bailment pool chassis on hand as of December 31, 2023 2022 December 31, 2023 December 31, 2023 2023 2022 The Company has a floor plan line of credit for up to $5,000 with a financial institution. The current terms of the line of credit are contained in a credit agreement dated July 15, 2016 July 31, 2017, February 24, 2024. December 31, 2023 2022 2023 2022

Note 9 - Accrued Expenses and O

Note 9 - Accrued Expenses and Other Current Liabilities	12 Months Ended
	Dec. 31, 2023
Notes to Financial Statements
Accounts Payable and Accrued Liabilities Disclosure [Text Block]	9. Accrued expenses and other current liabilities are summarized as follows: December 31, 2023 2022 Payroll and related costs $ 5,772 $ 10,805 Employee benefits 7,937 8,863 Accrued warranty 4,068 4,558 Other 8,040 6,258 $ 25,817 $ 30,484

Note 10 - Warranty Liability

Note 10 - Warranty Liability	12 Months Ended
	Dec. 31, 2023
Notes to Financial Statements
Product Warranty Disclosure [Text Block]	10. The Company accrues for estimated warranty costs as sales are recognized and periodically assesses the adequacy of its recorded warranty liability and adjusts the amount as necessary. The Company’s warranties generally provide, with respect to its snow and ice control equipment, that all material and workmanship will be free from defect for a period of one two one one five not December 31, 2023 December 31, 2022 The following is a rollforward of the Company’s warranty liability: December 31, 2023 2022 2021 Balance at the beginning of the period 7,876 6,368 5,812 Warranty provision 2,684 4,835 5,270 Claims paid/settlements (3,603 ) (3,327 ) (4,714 ) Balance at the end of the period 6,957 7,876 6,368

Note 11 - Income Taxes

Note 11 - Income Taxes	12 Months Ended
	Dec. 31, 2023
Notes to Financial Statements
Income Tax Disclosure [Text Block]	11. The provision for income tax expense consists of the following: Year ended December 31 2023 2022 2021 Current: Federal $ (2,854 ) $ 10,515 $ 4,246 State 804 1,505 (1,967 ) (2,050 ) 12,020 2,279 Deferred: Federal 7,709 (2,187 ) 1,874 State (148 ) (1,081 ) (256 ) 7,561 (3,268 ) 1,618 $ 5,511 $ 8,752 $ 3,897 A reconciliation of income tax expense computed at the federal statutory rate to the provision for income taxes for the years ended December 31, 2023, 2022 2021 2023 2022 2021 Federal income tax expense at statutory rate $ 6,139 $ 9,946 $ 7,264 State taxes, net of federal benefit 762 1,445 (1,329 ) Valuation allowance (67 ) (1,202 ) (101 ) Change in uncertain tax positions, net 225 356 (705 ) Research and development credit (1,012 ) (1,333 ) (859 ) Investment tax credit (682 ) - - State rate change 92 (168 ) (652 ) Other 54 (292 ) 279 $ 5,511 $ 8,752 $ 3,897 Significant components of the Company’s deferred tax liabilities and assets are as follows: December 31, 2023 2022 Deferred tax assets: Allowance for doubtful accounts $ 413 $ 341 Inventory reserves 1,468 1,367 Warranty liability 1,690 1,856 Deferred compensation 2,124 2,349 Earnout liabilities - 245 Pension and retiree health benefit obligations 1,225 1,344 Accrued vacation 1,137 1,278 Research expenditures 5,842 3,711 Operating lease liabilities 4,730 4,648 Net operating losses 1,663 2,126 Other accrued liabilities 4,376 4,301 State credit carryforwards 1,032 - Other 404 990 Valuation allowance (2,005 ) (2,071 ) Total deferred tax assets 24,099 22,485 Deferred tax liabilities: Interest rate swaps (994 ) (1,729 ) Tax deductible goodwill and other intangibles (35,974 ) (35,492 ) Accelerated depreciation (9,924 ) (10,225 ) Operating leases - right of use assets (4,430 ) (4,288 ) Other (680 ) (588 ) Total deferred tax liabilities (52,002 ) (52,322 ) Net deferred tax liabilities $ (27,903 ) $ (29,837 ) Deferred income tax balances reflect the effects of temporary differences between the carrying amount of assets and liabilities and their tax bases and are stated at enacted tax rates expected to be in effect when taxes are actually paid or recovered. State operating loss carry forwards for tax purposes will result in future tax benefits of approximately $1,203. These loss carry-forwards began to expire in 2021. December 31, 2023 A reconciliation of the beginning and ending liability for uncertain tax positions is as follows: 2023 2022 2021 Balance at beginning of year $ 1,519 $ 1,214 $ 1,954 Increases for tax positions taken in the current year 277 350 311 Decreases due to settlements with taxing authorities - - (991 ) Decreases due to lapses in the statute of limitations (95 ) (45 ) (60 ) Balance at the end of year $ 1,701 $ 1,519 $ 1,214 The amount of the unrecognized tax benefits that would affect the effective tax rate, if recognized, was approximately $1,701 at December 31, 2023 December 31, 2023 2022 December 31, 2023 2022 The Company files income tax returns in the United States (federal) and various states. Tax years open to examination by tax authorities under the statute of limitations include 2020 2021 2022 2019 2022 2023 not Beginning in 2022, 2017 five

Note 12 - Employee Retirement P

Note 12 - Employee Retirement Plans	12 Months Ended
	Dec. 31, 2023
Notes to Financial Statements
Retirement Benefits [Text Block]	12. Postretirement benefits The Company provides postretirement healthcare benefits for certain employee groups. The postretirement healthcare plans are contributory and contain certain other cost‑sharing features such as deductibles and coinsurance. The plans are unfunded. Employees do not twelve December 31, 2023 December 31, 2022 December 31, 2023 December 31, 2022 Effective January 1, 2004, December 31, 2003. Maximum coverage under the plan is limited to ten December 31, 2003, not The reconciliation of the beginning and ending balances of the projected benefit obligation for the Company consisted of the following: December 31, 2023 2022 Change in projected benefit obligation: Benefit obligation at beginning of year $ 5,470 $ 6,261 Service cost 77 115 Interest cost 266 153 Participant contributions 70 59 Changes in actuarial assumptions (360 ) (972 ) Benefits paid (551 ) (146 ) Projected benefit obligation at end of year $ 4,972 $ 5,470 Amounts recognized in the consolidated balance sheets consisted of: Accrued expenses and other current liabilities $ 280 $ 240 Retiree health benefit obligation 4,692 5,230 $ 4,972 $ 5,470 The components of postretirement healthcare benefit cost consisted of the following for the year ended December 31, 2023 2022 2021 Components of net postretirement health benefit cost: Service cost $ 77 $ 115 $ 137 Interest cost 266 153 137 Amortization of net gain (539 ) (400 ) (312 ) Net postretirement healthcare benefit cost $ (196 ) $ (132 ) $ (38 ) The assumed discount and healthcare cost trend rates are summarized as follows: Year Ended December 31, 2023 2022 2021 Discount rate 5.0 % 2.5 % 2.1 % Immediate healthcare cost trend rate * ** *** Ultimate healthcare cost trend rate 4.5 4.5 4.5 Assumed annual reduction in trend rate * ** *** Participation 60 60 60 * Health Care Cost Trend rate is assumed to be 7.5% beginning in 2023 2032 ** Health Care Cost Trend rate is assumed to be 7.5% beginning in 2022 2031 *** Health Care Cost Trend rate is assumed to be 7.0% beginning in 2021 2030 The discount rate used to determine the benefit obligation at December 31, 2023 2022 December 31, 2023 2023 2032 December 31, 2022 2022 2031 December 31, 2021 2021 2030 No actuarial gains (losses) remain in accumulated other comprehensive income related to pension due to the termination of the plans. The amount included in accumulated other comprehensive income, net of tax, at December 31, 2023 not Defined contribution plan The Company has a defined contribution plan, which qualifies under Section 401 January 1, 2013, As determined by the provisions of the plan, the Company matches a portion of the employees’ basic voluntary contributions. The Company matching contributions to the plan were approximately $5,172, $4,999 and $4,334 for the years ended December 31, 2023, 2022 2021 December 31, 2023, 2022 2021 December 31, 2021. Non qualified plan The Company also maintains a supplemental non‑qualified plan for certain officers and other key employees. Expense for this plan was $222, $378 and $475 for the years ended December 31, 2023, 2022 2021 December 31, 2023, 2022 2021 December 31, 2023, 2022 2021 December 31, 2023 December 31, 2022 December 31, 2023 8

Note 13 - Stock-Based Compensat

Note 13 - Stock-Based Compensation	12 Months Ended
	Dec. 31, 2023
Notes to Financial Statements
Share-Based Payment Arrangement [Text Block]	13. Based Compensation 2010 In in May 2010, 2010 “2010 2010 2014 2020 2010 may may may 2010 December 31, 2023 2010 2010 Restricted Stock Units Restricted stock units (“RSUs”) are granted to both non‑employee directors and management. Prior to 2013, 2013, not two one second not one not In 2013, 1 65 2 ten 55 not December 31, 2023, 2022 2021 718, A summary of RSU activity for the years ended December 31, 2023, 2022 2021 Weighted Weighted Average Average Grant Remaining Date Contractual Shares Fair value Term (in years) Unvested at December 31, 2020 36,022 42.73 1.40 Granted 134,218 44.48 1.07 Vested (88,225 ) 39.73 Cancelled and forfeited (2,112 ) 44.48 Unvested at December 31, 2021 79,903 48.87 1.91 Granted 117,969 36.70 1.27 Vested (79,265 ) 40.80 Cancelled and forfeited (7,343 ) 46.15 Unvested at December 31, 2022 111,264 41.89 1.76 Granted 155,695 36.83 1.70 Vested (79,592 ) 44.47 Cancelled and forfeited (4,144 ) 38.74 Unvested at December 31, 2023 183,223 $ 36.54 1.72 Expected to vest in the future at December 31, 2023 178,275 $ 36.54 1.72 The Company recognized $3,700, $2,947 and $3,292 of compensation expense related to the RSU awards in the years ended December 31, 2023, 2022 2021 December 31, 2023 2026 Beginning in 2019, one no two one Performance Share Unit Awards The Company granted performance share units as performance based awards under the 2010 first 2023 2022 2021 three 2023 2022 2021 718, first 2023 2020 2023 2022 2021 December 31, 2023 2022 2021 December 31, 2023 2026

Note 14 - Earnings Per Share

Note 14 - Earnings Per Share	12 Months Ended
	Dec. 31, 2023
Notes to Financial Statements
Earnings Per Share [Text Block]	14. Basic earnings per share of common stock is computed by dividing net income by the weighted average number of common shares outstanding during the period. Diluted earnings per share of common stock is computed by dividing net income by the weighted average number of common shares, using the two‑class method. As the Company has granted RSUs that both participate in dividend equivalents and do not 2023 2022 2021 Basic earnings per common share Net income $ 23,723 $ 38,609 $ 30,691 Less income allocated to participating securities 528 741 503 Net income allocated to common shareholders $ 23,195 $ 37,868 $ 30,188 Weighted average common shares outstanding 22,962,591 22,915,543 22,954,523 $ 1.01 $ 1.65 $ 1.31 Earnings per common share assuming dilution Net income $ 23,723 $ 38,609 $ 30,691 Less income allocated to participating securities 528 741 503 Net income allocated to common shareholders $ 23,195 $ 37,868 $ 30,188 Weighted average common shares outstanding 22,962,591 22,915,543 22,954,523 Incremental shares applicable to stock based compensation - 1,281 10,209 Weighted average common shares assuming dilution 22,962,591 22,916,824 22,964,732 $ 0.98 $ 1.63 $ 1.29

Note 15 - Commitments and Conti

Note 15 - Commitments and Contingencies	12 Months Ended
	Dec. 31, 2023
Notes to Financial Statements
Commitments and Contingencies Disclosure [Text Block]	15. In the ordinary course of business, the Company is engaged in various litigation including product liability and intellectual property disputes. However, the Company does not not

Note 16 - Segments

Note 16 - Segments	12 Months Ended
	Dec. 31, 2023
Notes to Financial Statements
Segment Reporting Disclosure [Text Block]	16. The Company operates through two two Work Truck Attachments. Work Truck Solutions. Segment performance is evaluated based on segment net sales and Adjusted EBITDA. Separate financial information is available for the two No 10% Sales between Work Truck Attachments and Work Truck Solutions reflect the Company’s intercompany pricing policy. The following table shows summarized financial information concerning the Company’s reportable segments: 2023 2022 2021 Net sales Work Truck Attachments $ 291,723 $ 382,296 $ 325,707 Work Truck Solutions 276,455 233,772 215,746 $ 568,178 $ 616,068 $ 541,453 Adjusted EBITDA Work Truck Attachments $ 50,563 $ 78,211 $ 77,369 Work Truck Solutions 17,559 8,569 2,167 $ 68,122 $ 86,780 $ 79,536 Depreciation and amortization expense Work Truck Attachments $ 13,431 $ 12,901 $ 11,937 Work Truck Solutions 8,231 8,037 8,379 $ 21,662 $ 20,938 $ 20,316 Assets Work Truck Attachments $ 392,920 $ 397,557 $ 384,566 Work Truck Solutions 200,498 199,334 187,910 $ 593,418 $ 596,891 $ 572,476 Capital expenditures Work Truck Attachments $ 6,459 $ 9,526 $ 10,434 Work Truck Solutions 3,307 2,876 1,447 $ 9,766 $ 12,402 $ 11,881 Adjusted EBITDA Work Truck Attachments $ 50,563 $ 78,211 $ 77,369 Work Truck Solutions 17,559 8,569 2,167 Total Adjusted EBITDA $ 68,122 $ 86,780 $ 79,536 Less items to reconcile Adjusted EBITDA to Income before taxes: Interest expense - net 15,675 11,253 11,839 Depreciation expense 11,142 10,418 9,634 Amortization 10,520 10,520 10,682 Stock based compensation 953 6,730 5,794 Impairment charges - - 1,211 Loss on extinguishment of debt - - 4,936 Other charges (1) 598 498 852 Income before taxes $ 29,234 $ 47,361 $ 34,588 ( 1 Reflects unrelated legal, severance, restructuring, and consulting fees, and, in 2021 2022, 19

Note 17 - Stockholders' Equity

Note 17 - Stockholders' Equity	12 Months Ended
	Dec. 31, 2023
Notes to Financial Statements
Equity [Text Block]	17. equity Preferred Stock The Company is authorized to issue 5,000,000 shares of preferred stock, par value $0.01 per share. Subject to any limitations under law or the Company’s certificate of incorporation, the Company’s board of directors is authorized to provide for the issuance of the shares of preferred stock in one December 31, 2023 2022 Common Stock The Company has 200,000,000 shares of common stock authorized, of which 22,983,965 and 22,886,793 shares were issued and outstanding as of December 31, 2023 2022 The holders of common stock are entitled to one

Note 18 - Valuation and Qualify

Note 18 - Valuation and Qualifying Accounts	12 Months Ended
	Dec. 31, 2023
Notes to Financial Statements
SEC Schedule, 12-09, Schedule of Valuation and Qualifying Accounts Disclosure [Text Block]	18. The Company’s valuation and qualifying accounts for the years ended December 31, 2023, 2022 2021 Balance at Additions beginning charged to Changes to Balance at of year earnings reserve, net (1) end of year Year ended December 31, 2023 Allowance for credit losses $ 1,366 $ 320 $ (40 ) $ 1,646 Valuation of deferred tax assets 2,071 - (66 ) 2,005 Year ended December 31, 2022 Allowance for credit losses $ 2,970 $ (1,476 ) $ (128 ) $ 1,366 Valuation of deferred tax assets 3,273 - (1,202 ) 2,071 Year ended December 31, 2021 Allowance for credit losses $ 2,929 $ 67 $ (26 ) $ 2,970 Valuation of deferred tax assets 3,374 - (101 ) 3,273 ( 1 Increases (deductions) from the allowance for credit losses equal accounts receivable written off and increases related to acquired businesses, less recoveries, against the allowance. See Note 2

Note 19 - Changes in Accumulate

Note 19 - Changes in Accumulated Other Comprehensive Income by Component	12 Months Ended
	Dec. 31, 2023
Notes to Financial Statements
Comprehensive Income (Loss) Note [Text Block]	19. Changes to accumulated other comprehensive income by component for the year ended December 31, 2023 Unrealized Net Gain (Loss) Retiree on Interest Health Rate Benefit Swap Obligation Total Balance at December 31, 2022 $ 6,115 $ 3,013 $ 9,128 Other comprehensive gain before reclassifications 607 411 1,018 Amounts reclassified from accumulated other comprehensive income: (1) (3,391 ) (399 ) (3,790 ) Balance at December 31, 2023 $ 3,331 $ 3,025 $ 6,356 (1) Amounts reclassified from accumulated other comprehensive income: Amortization of Other Postretirement Benefit items: Actuarial gains (a) $ (539 ) Tax expense 140 Reclassification net of tax $ (399 ) Realized gains on interest rate swaps reclassified to interest expense $ (4,583 ) Tax expense 1,192 Reclassification net of tax $ (3,391 ) (a) – These components are included in the computation of benefit plan costs in Note 12. Changes to accumulated other comprehensive income by component for the year ended December 31, 2022 Unrealized Net Loss Retiree on Interest Health Rate Benefit Swap Obligation Total Balance at December 31, 2021 $ (3,524 ) $ 2,471 $ (1,053 ) Other comprehensive gain before reclassifications 8,587 838 9,425 Amounts reclassified from accumulated other comprehensive income: (1) 1,052 (296 ) 756 Balance at December 31, 2022 $ 6,115 $ 3,013 $ 9,128 (1) Amounts reclassified from accumulated other comprehensive income: Amortization of Other Postretirement Benefit items: Actuarial gains (a) $ (400 ) Tax expense 104 Reclassification net of tax $ (296 ) Realized losses on interest rate swaps reclassified to interest expense $ 1,421 Tax expense (369 ) Reclassification net of tax $ 1,052 (a) – These components are included in the computation of benefit plan costs in Note 12.

Note 20 - Quarterly Financial I

Note 20 - Quarterly Financial Information (Unaudited)	12 Months Ended
	Dec. 31, 2023
Notes to Financial Statements
Quarterly Financial Information [Text Block]	20. 2023 First Second Third Fourth Net sales $ 82,545 $ 207,267 $ 144,121 $ 134,245 Gross profit $ 11,275 $ 61,363 $ 32,129 $ 29,503 Income (loss) before taxes $ (16,626 ) $ 30,736 $ 6,929 $ 8,195 Net income (loss) $ (13,110 ) $ 23,964 $ 5,792 $ 7,077 Basic net earnings (loss) per common share attributable to common shareholders $ (0.58 ) $ 1.02 $ 0.25 $ 0.30 Earnings (loss) per common share assuming dilution attributable to common shareholders $ (0.58 ) $ 1.01 $ 0.24 $ 0.29 Dividends per share $ 0.30 $ 0.30 $ 0.30 $ 0.30 2022 First Second Third Fourth Net sales $ 102,601 $ 187,561 $ 166,100 $ 159,806 Gross profit $ 21,064 $ 51,233 $ 41,269 $ 37,890 Income (loss) before taxes $ (4,925 ) $ 23,090 $ 16,175 $ 13,021 Net income (loss) $ (3,908 ) $ 17,725 $ 13,280 $ 11,512 Basic net earnings (loss) per common share attributable to common shareholders $ (0.18 ) $ 0.76 $ 0.57 $ 0.49 Earnings (loss) per common share assuming dilution attributable to common shareholders $ (0.18 ) $ 0.75 $ 0.56 $ 0.49 Dividends per share $ 0.29 $ 0.29 $ 0.29 $ 0.29 Due to the timing of issuance of shares, the sum of quarterly earnings per share may not

Note 21 - Recent Accounting Pro

Note 21 - Recent Accounting Pronouncements	12 Months Ended
	Dec. 31, 2023
Notes to Financial Statements
Recent Accounting Pronouncements [Text Block]	21. In November 2023, 2023 07, 280 December 15, 2023. 2024. In December 2023, 2023 09, December 15, 2024.

Note 22 - Subsequent Events

Note 22 - Subsequent Events	12 Months Ended
	Dec. 31, 2023
Notes to Financial Statements
Subsequent Events [Text Block]	22. On January 29, 2024, No. 3 No. 3” No. 3 1.00 1.00 September 30, 2023, ( 1.00 December 31, 2023, ( 1.00 March 31, 2024 June 30, 2024, 1.00 September 30, 2024 In January 2024, 2024 first 2024.

Significant Accounting Policies

Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2023
Accounting Policies [Abstract]
Consolidation, Policy [Policy Text Block]	Principles of consolidation The accompanying consolidated financial statements include the accounts of Douglas Dynamics, Inc. and its direct wholly‑owned subsidiary, Douglas Dynamics, L.L.C., and its wholly‑owned subsidiaries, Douglas Dynamics Finance Company (an inactive subsidiary), Fisher, LLC, Henderson Enterprises Group, Inc., Henderson Products, Inc. and Dejana Truck & Utility Equipment Company, LLC (hereinafter collectively referred to as the “Company”). All intercompany balances and transactions have been eliminated in consolidation.
Use of Estimates, Policy [Policy Text Block]	Use of estimates The preparation of the financial statements in conformity with U.S. generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting periods. Accordingly, actual results could differ from those estimates.
Cash and Cash Equivalents, Policy [Policy Text Block]	Cash and cash equivalents The Company considers all highly liquid investments purchased with an original maturity of three
Accounts Receivable [Policy Text Block]	Accounts receivable and allowance for credit losses The Company carries its accounts receivable at their face amount less an allowance for credit losses. The majority of the Company’s accounts receivable are due from distributors of truck equipment and dealers of completed upfit trucks. Credit is extended based on an evaluation of a customer’s financial condition. A receivable is considered past due if payments have not not not not may December 31, 2023 2022 no December 31, 2023 December 31, 2022 The following table rolls forward the activity related to credit losses for trade accounts receivable at each segment, and on a consolidated basis for the years ended December 31, 2023 2022 Balance at Additions (reductions) Balance at December 31, charged to Changes to December 31, 2022 earnings Writeoffs reserve, net 2023 Year Ended December 31, 2023 Work Truck Attachments $ 1,000 $ 400 $ - $ - $ 1,400 Work Truck Solutions 366 (80 ) (46 ) 6 246 Total $ 1,366 $ 320 $ (46 ) $ 6 $ 1,646 Balance at Additions (reductions) Balance at December 31, charged to Changes to December 31, 2021 earnings Writeoffs reserve, net 2022 Year Ended December 31, 2022 Work Truck Attachments $ 1,430 $ (432 ) $ - $ 2 $ 1,000 Work Truck Solutions 1,540 (1,044 ) (109 ) (21 ) 366 Total $ 2,970 $ (1,476 ) $ (109 ) $ (19 ) $ 1,366
Financing Program [Policy Text Block]	Financing program The Company is party to a financing program in which certain distributors may third third third December 31, 2023, 2022 2021 December 31, 2023 December 31, 2022 third December 31, 2023 2022 $16,089 not December 31, 2023, 2022 2021 In the past, minimal losses have been incurred under this agreement. However, an adverse change in distributor retail sales could cause this situation to change and thereby require the Company to repurchase repossessed units. Any repossessed units are inspected to ensure they are current, unused product and are restocked and resold.
Derivatives, Policy [Policy Text Block]	Interest Rate Swap The Company is a counterparty to interest rate swap agreements to hedge against the potential impact on earnings from increases in market interest rates. On June 13, 2019 May 31, 2019 May 31, 2024. may one June 13, 2019 March 18, 2020, first 2020, March 19, 2020, December 31, 2023 2022 December 31, 2023 2022 On June 9, 2021, June 9, 2021 twelve On May 19, 2022, May 31, 2024 June 9, 2026. may two The fair value of the interest rate swaps, net of tax, is $2,984 and $5,208 at December 31, 2023 December 31, 2022 December 31, 2023 2022 2 820 Fair Value Measurements and Disclosures.
Inventory, Policy [Policy Text Block]	Inventories Inventories are stated at the lower of cost or market. Market is determined based on estimated realizable values. Inventory costs are primarily determined by the first‑in, first‑out (FIFO) method. The Company periodically reviews its inventory for slow moving, damaged and discontinued items and provides reserves to reduce such items identified to their recoverable amounts. The Company records inventories to include truck chassis inventory financed through a floor plan financing agreement as discussed in Note 8. December 31, 2023 2022 The Company receives, on consignment, truck chassis on which it performs upfitting service installations under “bailment pool” arrangements with major truck manufacturers. The Company never receives title to the truck chassis. The aggregate value of all bailment pool chassis on hand as of December 31, 2023 2022
Lessee, Leases [Policy Text Block]	Leases As of December 31, 2023 seventeen 6 In the year ended December 31, 2021, two December 31, 2021 6
Property, Plant and Equipment, Policy [Policy Text Block]	Property, plant and equipment Property, plant and equipment are recorded at cost, less accumulated depreciation. Depreciation is computed using straight‑line methods over the estimated useful lives for financial statement purposes and an accelerated method for income tax reporting purposes. The estimated useful lives of the assets are as follows: Years Land improvements and buildings 15 - 40 Leasehold improvements 12 Machinery and equipment 3 - 20 Furniture and fixtures 3 - 12 Mobile equipment and other 3 - 10 Depreciation expense was $11,142, $10,418, and $9,634 for the years ended December 31, 2023, 2022 2021 twelve Expenditures for renewals and improvements that significantly add to the productive capacity or extend the useful life of an asset are capitalized. Expenditures for maintenance and repairs are charged to operations when incurred. Repairs and maintenance expenses amounted to $6,925, $6,750 and $5,974 for the years ended December 31, 2023, 2022 2021
Impairment or Disposal of Long-Lived Assets, Policy [Policy Text Block]	Impairment of long lived assets Long‑lived assets are reviewed for potential impairment when events or changes in circumstances indicate that the carrying amount of the asset may not no December 31, 2023 In the year ended December 31, 2021, two December 31, 2021 6
Goodwill and Intangible Assets, Policy [Policy Text Block]	Goodwill and other intangible assets Goodwill and indefinite‑lived intangible assets are tested for impairment annually as of December 31, four The Work Truck Attachments segment consists of two December 31, 2023 December 31, 2022 no December 31, 2023 2022 two December 31, 2022 December 31, 2023 Intangible assets with estimable useful lives are amortized over their respective estimated useful lives and are reviewed for potential impairment when events or circumstances indicate that the carrying amount of the asset may not no December 31, 2023 2022 December 31, 2023 December 31, 2022 At December 31, 2023 may no December 31, 2023
Income Tax, Policy [Policy Text Block]	Income taxes Deferred income taxes are accounted for under the asset and liability method whereby deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates. Deferred income tax provisions or benefits are based on the change in the deferred tax assets and liabilities from period to period. Deferred income tax assets are reduced by a valuation allowance if it is more likely than not not
Deferred Charges, Policy [Policy Text Block]	Deferred financing costs The costs of obtaining financing are capitalized and amortized over the term of the related financing on a basis that approximates the effective interest method. The changes in deferred financing costs are as follows: Balance at December 31, 2020 $ 1,736 Deferred financing costs capitalized on new debt 1,409 Write-off of unamortized deferred financing costs (972 ) Amortization of deferred financing costs (493 ) Balance at December 31, 2021 1,680 Amortization of deferred financing costs (379 ) Balance at December 31, 2022 1,301 Deferred financing costs capitalized on new debt 334 Amortization of deferred financing costs (475 ) Balance at December 31, 2023 $ 1,160
Fair Value Measurement, Policy [Policy Text Block]	Fair value Fair value is the price at which an asset could be exchanged in a current transaction between knowledgeable, willing parties. A liability’s fair value is defined as the amount that would be paid to transfer the liability to a new obligor, not one three 1 2 1 3 The following table presents financial assets and liabilities measured at fair value on a recurring basis and discloses the fair value of long‑term debt: Fair Value at December 31, 2023 Fair Value at December 31, 2022 Assets: Non-qualified benefit plan assets (a) $ 9,195 $ 8,874 Interest rate swaps (b) 4,033 7,039 Total Assets $ 13,228 $ 15,913 Liabilities: Long term debt (c) 189,413 207,737 Total Liabilities $ 189,413 $ 207,737 (a) Included in Non-qualified benefit plan assets is the cash surrender value of insurance policies on various individuals that are associated with the Company. The carrying amounts of these insurance policies approximates their fair value. The Company had outstanding loans of $750 against these Non-qualified benefit plan assets as of December 31, 2023 (b) Valuation models are calibrated to initial trade price. Subsequent valuations are based on observable inputs to the valuation model (e.g. interest rates and credit spreads). Model inputs are changed only when corroborated by market data. A credit risk adjustment is made on each swap using observable market credit spreads. Thus, inputs used to determine fair value of the interest rate swap are Level 2 December 31, 2023 December 31, 2022 (c) The fair value of the Company’s long‑term debt, including current maturities, is based on rates for instruments with comparable maturities and credit quality (Level 2
Concentration Risk, Credit Risk, Policy [Policy Text Block]	Concentration of credit risk The Company’s cash is deposited with multiple financial institutions. At times, deposits in these institutions exceed the amount of insurance provided on such deposits. The Company has not not No 10% December 31, 2023, 2022 2021
Revenue from Contract with Customer [Policy Text Block]	Revenue recognition The Company applies the guidance codified in Accounting Standards Codification 606, Revenue from Contracts with Customers 606” . 3
Cost of Goods and Service [Policy Text Block]	Cost of sales Cost of sales includes all costs associated with the manufacture of the Company’s products, including raw materials, purchased parts, freight, plant operating expenses, property insurance and taxes, and plant depreciation. All payroll costs and employee benefits for the hourly workforce, manufacturing management, and engineering costs are included in cost of sales.
Related Party Transactions [Policy Text Block]	Related party transactions There were no 2021 2022 2023
Standard Product Warranty, Policy [Policy Text Block]	Warranty cost recognition The Company accrues for estimated warranty costs as revenue is recognized. All warranties are assurance-type warranties. See Note 10
Pension and Other Postretirement Plans, Policy [Policy Text Block]	Defined benefit plans The Company has noncontributory, defined benefit postretirement benefit plans covering certain employees. Management reviews underlying assumptions on an annual basis. Refer to Note 12
Advertising Cost [Policy Text Block]	Advertising expenses Advertising expenses include costs for the production of marketing media, literature, website content and displays. The Company participates in trade shows and advertises in the yellow pages and billboards. Advertising expenses amounted to $4,823, $4,699 and $3,884 for the years ended December 31, 2023, 2022 2021
Research and Development Expense, Policy [Policy Text Block]	Research and development expenses Research and development expenses include costs to develop new technologies to enhance existing products and to expand the range of product offerings. Research and development expenses amounted to $10,081, $12,159 and $10,152 for the years ended December 31, 2023, 2022 2021
Shipping and Handling Costs [Policy Text Block]	Shipping and handling costs Generally, shipping and handling costs are paid directly by the customer to the shipping agent. Those shipping and handling costs billed by the Company are recorded as a component of sales with the corresponding costs included in cost of sales.
Share-Based Payment Arrangement [Policy Text Block]	Share based payments The Company applies the guidance codified in ASC 718, Compensation Stock Compensation.
Comprehensive Income, Policy [Policy Text Block]	Accumulated other comprehensive income Accumulated other comprehensive income is defined as the change in equity (net assets) of a business enterprise during a period from transactions and other events and circumstances from non‑owner resources and is comprised of net income and “other comprehensive income”. The Company’s other comprehensive income is comprised of the adjustments for postretirement benefit liabilities as well as the impact of its interest rate swaps. See Note 19
Segment Reporting, Policy [Policy Text Block]	Segment reporting The Company operates through two two Work Truck Attachments. Work Truck Solutions. Segment performance is evaluated based on segment net sales and Adjusted EBITDA. See Note 16

Note 2 - Summary of Significa_2

Note 2 - Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2023
Notes Tables
Financing Receivable, Allowance for Credit Loss [Table Text Block]	Balance at Additions (reductions) Balance at December 31, charged to Changes to December 31, 2022 earnings Writeoffs reserve, net 2023 Year Ended December 31, 2023 Work Truck Attachments $ 1,000 $ 400 $ - $ - $ 1,400 Work Truck Solutions 366 (80 ) (46 ) 6 246 Total $ 1,366 $ 320 $ (46 ) $ 6 $ 1,646 Balance at Additions (reductions) Balance at December 31, charged to Changes to December 31, 2021 earnings Writeoffs reserve, net 2022 Year Ended December 31, 2022 Work Truck Attachments $ 1,430 $ (432 ) $ - $ 2 $ 1,000 Work Truck Solutions 1,540 (1,044 ) (109 ) (21 ) 366 Total $ 2,970 $ (1,476 ) $ (109 ) $ (19 ) $ 1,366
Property, Plant and Equipment [Table Text Block]	Years Land improvements and buildings 15 - 40 Leasehold improvements 12 Machinery and equipment 3 - 20 Furniture and fixtures 3 - 12 Mobile equipment and other 3 - 10
Schedule of Changes In Deferred Financing Costs [Table Text Block]	Balance at December 31, 2020 $ 1,736 Deferred financing costs capitalized on new debt 1,409 Write-off of unamortized deferred financing costs (972 ) Amortization of deferred financing costs (493 ) Balance at December 31, 2021 1,680 Amortization of deferred financing costs (379 ) Balance at December 31, 2022 1,301 Deferred financing costs capitalized on new debt 334 Amortization of deferred financing costs (475 ) Balance at December 31, 2023 $ 1,160
Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis [Table Text Block]	Fair Value at December 31, 2023 Fair Value at December 31, 2022 Assets: Non-qualified benefit plan assets (a) $ 9,195 $ 8,874 Interest rate swaps (b) 4,033 7,039 Total Assets $ 13,228 $ 15,913 Liabilities: Long term debt (c) 189,413 207,737 Total Liabilities $ 189,413 $ 207,737

Note 3 - Revenue Recognition (T

Note 3 - Revenue Recognition (Tables)	12 Months Ended
	Dec. 31, 2023
Notes Tables
Disaggregation of Revenue [Table Text Block]	Year Ended December 31, 2023 Work Truck Attachments Work Truck Solutions Total Revenue Independent dealer $ 291,723 $ 137,134 $ 428,857 Government - 73,165 73,165 Fleet - 58,562 58,562 Other - 7,594 7,594 Total revenue $ 291,723 $ 276,455 $ 568,178 Year Ended December 31, 2022 Work Truck Attachments Work Truck Solutions Total Revenue Independent dealer $ 382,296 $ 119,900 $ 502,196 Government - 56,319 56,319 Fleet - 49,094 49,094 Other - 8,459 8,459 Total revenue $ 382,296 $ 233,772 $ 616,068 Year Ended December 31, 2021 Work Truck Attachments Work Truck Solutions Total Revenue Independent dealer $ 325,707 $ 121,349 $ 447,056 Government - 46,107 46,107 Fleet - 38,669 38,669 Other - 9,621 9,621 Total revenue $ 325,707 $ 215,746 $ 541,453 Year Ended December 31, 2023 Work Truck Attachments Work Truck Solutions Total Revenue Point in time $ 291,723 $ 178,956 $ 470,679 Over time - 97,499 97,499 Total revenue $ 291,723 $ 276,455 $ 568,178 Year Ended December 31, 2022 Work Truck Attachments Work Truck Solutions Total Revenue Point in time $ 382,296 $ 145,022 $ 527,318 Over time - 88,750 88,750 Total revenue $ 382,296 $ 233,772 $ 616,068 Year Ended December 31, 2021 Work Truck Attachments Work Truck Solutions Total Revenue Point in time $ 325,707 $ 137,904 $ 463,611 Over time - 77,842 77,842 Total revenue $ 325,707 $ 215,746 $ 541,453 Year Ended December 31, 2023 Balance at Beginning of Period Additions Deductions Balance at End of Period Contract liabilities $ 4,531 $ 21,856 $ (22,378 ) $ 4,009 Year Ended December 31, 2022 Balance at Beginning of Period Additions Deductions Balance at End of Period Contract liabilities $ 2,454 $ 20,511 $ (18,434 ) $ 4,531

Note 4 - Inventories (Tables)

Note 4 - Inventories (Tables)	12 Months Ended
	Dec. 31, 2023
Notes Tables
Schedule of Inventory, Current [Table Text Block]	December 31, 2023 2022 Finished goods $ 79,509 $ 67,006 Work-in-process 14,384 19,037 Raw material and supplies 46,497 50,458 $ 140,390 $ 136,501

Note 5 - Property, Plant and _2

Note 5 - Property, Plant and Equipment (Tables)	12 Months Ended
	Dec. 31, 2023
Notes Tables
Schedule of Property Plant and Equipment Components [Table Text Block]	December 31, 2023 2022 Land $ 3,969 $ 3,969 Land improvements 5,589 5,431 Leasehold improvements 6,582 5,844 Buildings 36,719 35,858 Machinery and equipment 79,065 75,190 Furniture and fixtures 25,920 24,605 Mobile equipment and other 5,287 4,927 Construction-in-process 5,125 5,272 Total property, plant and equipment 168,256 161,096 Less accumulated depreciation (100,916 ) (92,436 ) Net property, plant and equipment $ 67,340 $ 68,660

Note 6 - Leases (Tables)

Note 6 - Leases (Tables)	12 Months Ended
	Dec. 31, 2023
Notes Tables
Lease, Cost [Table Text Block]	Year Ended Year Ended Year Ended December 31, 2023 December 31, 2022 December 31, 2021 Operating lease expense $ 5,966 $ 5,555 $ 5,663 Short term lease cost $ 401 $ 395 $ 278 Total lease cost $ 6,367 $ 5,950 $ 5,941 Year Ended Year Ended Year Ended December 31, 2023 December 31, 2022 December 31, 2021 Cash paid for amounts included in the measurement of operating lease liabilities $ 6,195 $ 5,753 $ 5,566 Non-cash lease expense - right-of-use assets $ 5,097 $ 4,745 $ 1,768 Right-of-use assets obtained in exchange for operating lease obligations $ 5,853 $ 3,768 $ 2,671
Lessee Operating Lease Supplemental Balance Sheet Information [Table Text Block]	December 31, 2023 December 31, 2022 Operating Leases Operating lease right-of-use assets $ 18,008 $ 17,432 Other current liabilities 5,347 4,862 Operating lease liabilities 13,887 14,025 Total operating lease liabilities $ 19,234 $ 18,887 Weighted Average Remaining Lease Term (in months) Operating leases 53 59 Weighted Average Discount Rate Operating leases 5.36 % 4.69 %
Lessee, Operating Lease, Liability, to be Paid, Maturity [Table Text Block]	Year ending December 31, Operating Leases 2024 $ 6,244 2025 5,746 2026 4,062 2027 2,297 2028 1,265 Thereafter 1,849 Total Lease Payments 21,463 Less: imputed interest (2,229 ) Total $ 19,234

Note 7 - Other Intangible Ass_2

Note 7 - Other Intangible Assets (Tables)	12 Months Ended
	Dec. 31, 2023
Notes Tables
Schedule of Finite Lived and Indefinite Lived Intangible Assets by Major Class [Table Text Block]	Gross Less Net Carrying Accumulated Carrying Amount Amortization Amount December 31, 2023 Indefinite-lived intangibles: Trademark and tradenames $ 77,600 $ - $ 77,600 Amortizable intangibles: Dealer network 80,000 79,000 1,000 Customer relationships 80,920 42,707 38,213 Patents 21,136 18,249 2,887 Noncompete agreements 8,640 8,640 - Trademarks 5,459 4,089 1,370 Amortizable intangibles, net 196,155 152,685 43,470 Total $ 273,755 $ 152,685 $ 121,070 Gross Less Net Carrying Accumulated Carrying Amount Amortization Amount December 31, 2022 Indefinite-lived intangibles: Trademark and tradenames $ 77,600 $ - $ 77,600 Amortizable intangibles: Dealer network 80,000 75,000 5,000 Customer relationships 80,920 37,537 43,383 Patents 21,136 16,994 4,142 Noncompete agreements 8,640 8,640 - Trademarks 5,459 3,995 1,464 Amortizable intangibles, net 196,155 142,166 53,989 Total $ 273,755 $ 142,166 $ 131,589
Schedule of Finite-Lived Intangible Assets, Future Amortization Expense [Table Text Block]	2024 7,520 2025 6,075 2026 5,450 2027 5,450 2028 5,450

Note 8 - Long-term Debt (Tables

Note 8 - Long-term Debt (Tables)	12 Months Ended
	Dec. 31, 2023
Notes Tables
Schedule of Long-Term Debt Instruments [Table Text Block]	December 31, 2023 2022 Term Loan, net of debt discount of $ 274 387 $ 189,413 $ 207,737 Less current maturities 6,762 11,137 Long term debt before deferred financing costs 182,651 196,600 Deferred financing costs, net 1,160 1,301 Long term debt, net $ 181,491 $ 195,299
Schedule of Maturities of Long-Term Debt [Table Text Block]	The scheduled maturities on long term debt at December 31, 2023, are as follows: 2024 $ 6,875 2025 19,688 2026 162,850 $ 189,413

Note 9 - Accrued Expenses and_2

Note 9 - Accrued Expenses and Other Current Liabilities (Tables)	12 Months Ended
	Dec. 31, 2023
Notes Tables
Schedule of Accrued Liabilities [Table Text Block]	December 31, 2023 2022 Payroll and related costs $ 5,772 $ 10,805 Employee benefits 7,937 8,863 Accrued warranty 4,068 4,558 Other 8,040 6,258 $ 25,817 $ 30,484

Note 10 - Warranty Liability (T

Note 10 - Warranty Liability (Tables)	12 Months Ended
	Dec. 31, 2023
Notes Tables
Schedule of Product Warranty Liability [Table Text Block]	December 31, 2023 2022 2021 Balance at the beginning of the period 7,876 6,368 5,812 Warranty provision 2,684 4,835 5,270 Claims paid/settlements (3,603 ) (3,327 ) (4,714 ) Balance at the end of the period 6,957 7,876 6,368

Note 11 - Income Taxes (Tables)

Note 11 - Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2023
Notes Tables
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]	Year ended December 31 2023 2022 2021 Current: Federal $ (2,854 ) $ 10,515 $ 4,246 State 804 1,505 (1,967 ) (2,050 ) 12,020 2,279 Deferred: Federal 7,709 (2,187 ) 1,874 State (148 ) (1,081 ) (256 ) 7,561 (3,268 ) 1,618 $ 5,511 $ 8,752 $ 3,897
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]	2023 2022 2021 Federal income tax expense at statutory rate $ 6,139 $ 9,946 $ 7,264 State taxes, net of federal benefit 762 1,445 (1,329 ) Valuation allowance (67 ) (1,202 ) (101 ) Change in uncertain tax positions, net 225 356 (705 ) Research and development credit (1,012 ) (1,333 ) (859 ) Investment tax credit (682 ) - - State rate change 92 (168 ) (652 ) Other 54 (292 ) 279 $ 5,511 $ 8,752 $ 3,897
Schedule of Deferred Tax Assets and Liabilities [Table Text Block]	December 31, 2023 2022 Deferred tax assets: Allowance for doubtful accounts $ 413 $ 341 Inventory reserves 1,468 1,367 Warranty liability 1,690 1,856 Deferred compensation 2,124 2,349 Earnout liabilities - 245 Pension and retiree health benefit obligations 1,225 1,344 Accrued vacation 1,137 1,278 Research expenditures 5,842 3,711 Operating lease liabilities 4,730 4,648 Net operating losses 1,663 2,126 Other accrued liabilities 4,376 4,301 State credit carryforwards 1,032 - Other 404 990 Valuation allowance (2,005 ) (2,071 ) Total deferred tax assets 24,099 22,485 Deferred tax liabilities: Interest rate swaps (994 ) (1,729 ) Tax deductible goodwill and other intangibles (35,974 ) (35,492 ) Accelerated depreciation (9,924 ) (10,225 ) Operating leases - right of use assets (4,430 ) (4,288 ) Other (680 ) (588 ) Total deferred tax liabilities (52,002 ) (52,322 ) Net deferred tax liabilities $ (27,903 ) $ (29,837 )
Schedule of Unrecognized Tax Benefits Roll Forward [Table Text Block]	2023 2022 2021 Balance at beginning of year $ 1,519 $ 1,214 $ 1,954 Increases for tax positions taken in the current year 277 350 311 Decreases due to settlements with taxing authorities - - (991 ) Decreases due to lapses in the statute of limitations (95 ) (45 ) (60 ) Balance at the end of year $ 1,701 $ 1,519 $ 1,214

Note 12 - Employee Retirement_2

Note 12 - Employee Retirement Plans (Tables)	12 Months Ended
	Dec. 31, 2023
Notes Tables
Schedule of Changes in Projected Benefit Obligations [Table Text Block]	December 31, 2023 2022 Change in projected benefit obligation: Benefit obligation at beginning of year $ 5,470 $ 6,261 Service cost 77 115 Interest cost 266 153 Participant contributions 70 59 Changes in actuarial assumptions (360 ) (972 ) Benefits paid (551 ) (146 ) Projected benefit obligation at end of year $ 4,972 $ 5,470 Amounts recognized in the consolidated balance sheets consisted of: Accrued expenses and other current liabilities $ 280 $ 240 Retiree health benefit obligation 4,692 5,230 $ 4,972 $ 5,470
Schedule of Net Benefit Costs [Table Text Block]	2023 2022 2021 Components of net postretirement health benefit cost: Service cost $ 77 $ 115 $ 137 Interest cost 266 153 137 Amortization of net gain (539 ) (400 ) (312 ) Net postretirement healthcare benefit cost $ (196 ) $ (132 ) $ (38 )
Defined Benefit Plan, Assumptions [Table Text Block]	Year Ended December 31, 2023 2022 2021 Discount rate 5.0 % 2.5 % 2.1 % Immediate healthcare cost trend rate * ** *** Ultimate healthcare cost trend rate 4.5 4.5 4.5 Assumed annual reduction in trend rate * ** *** Participation 60 60 60

Note 13 - Stock-Based Compens_2

Note 13 - Stock-Based Compensation (Tables)	12 Months Ended
	Dec. 31, 2023
Notes Tables
Nonvested Restricted Stock Shares Activity [Table Text Block]	Weighted Weighted Average Average Grant Remaining Date Contractual Shares Fair value Term (in years) Unvested at December 31, 2020 36,022 42.73 1.40 Granted 134,218 44.48 1.07 Vested (88,225 ) 39.73 Cancelled and forfeited (2,112 ) 44.48 Unvested at December 31, 2021 79,903 48.87 1.91 Granted 117,969 36.70 1.27 Vested (79,265 ) 40.80 Cancelled and forfeited (7,343 ) 46.15 Unvested at December 31, 2022 111,264 41.89 1.76 Granted 155,695 36.83 1.70 Vested (79,592 ) 44.47 Cancelled and forfeited (4,144 ) 38.74 Unvested at December 31, 2023 183,223 $ 36.54 1.72 Expected to vest in the future at December 31, 2023 178,275 $ 36.54 1.72

Note 14 - Earnings Per Share (T

Note 14 - Earnings Per Share (Tables)	12 Months Ended
	Dec. 31, 2023
Notes Tables
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]	2023 2022 2021 Basic earnings per common share Net income $ 23,723 $ 38,609 $ 30,691 Less income allocated to participating securities 528 741 503 Net income allocated to common shareholders $ 23,195 $ 37,868 $ 30,188 Weighted average common shares outstanding 22,962,591 22,915,543 22,954,523 $ 1.01 $ 1.65 $ 1.31 Earnings per common share assuming dilution Net income $ 23,723 $ 38,609 $ 30,691 Less income allocated to participating securities 528 741 503 Net income allocated to common shareholders $ 23,195 $ 37,868 $ 30,188 Weighted average common shares outstanding 22,962,591 22,915,543 22,954,523 Incremental shares applicable to stock based compensation - 1,281 10,209 Weighted average common shares assuming dilution 22,962,591 22,916,824 22,964,732 $ 0.98 $ 1.63 $ 1.29

Note 16 - Segments (Tables)

Note 16 - Segments (Tables)	12 Months Ended
	Dec. 31, 2023
Notes Tables
Schedule of Segment Reporting Information, by Segment [Table Text Block]	2023 2022 2021 Net sales Work Truck Attachments $ 291,723 $ 382,296 $ 325,707 Work Truck Solutions 276,455 233,772 215,746 $ 568,178 $ 616,068 $ 541,453 Adjusted EBITDA Work Truck Attachments $ 50,563 $ 78,211 $ 77,369 Work Truck Solutions 17,559 8,569 2,167 $ 68,122 $ 86,780 $ 79,536 Depreciation and amortization expense Work Truck Attachments $ 13,431 $ 12,901 $ 11,937 Work Truck Solutions 8,231 8,037 8,379 $ 21,662 $ 20,938 $ 20,316 Assets Work Truck Attachments $ 392,920 $ 397,557 $ 384,566 Work Truck Solutions 200,498 199,334 187,910 $ 593,418 $ 596,891 $ 572,476 Capital expenditures Work Truck Attachments $ 6,459 $ 9,526 $ 10,434 Work Truck Solutions 3,307 2,876 1,447 $ 9,766 $ 12,402 $ 11,881 Adjusted EBITDA Work Truck Attachments $ 50,563 $ 78,211 $ 77,369 Work Truck Solutions 17,559 8,569 2,167 Total Adjusted EBITDA $ 68,122 $ 86,780 $ 79,536 Less items to reconcile Adjusted EBITDA to Income before taxes: Interest expense - net 15,675 11,253 11,839 Depreciation expense 11,142 10,418 9,634 Amortization 10,520 10,520 10,682 Stock based compensation 953 6,730 5,794 Impairment charges - - 1,211 Loss on extinguishment of debt - - 4,936 Other charges (1) 598 498 852 Income before taxes $ 29,234 $ 47,361 $ 34,588

Note 18 - Valuation and Quali_2

Note 18 - Valuation and Qualifying Accounts (Tables)	12 Months Ended
	Dec. 31, 2023
Notes Tables
Schedule of Valuation and Qualifying Accounts Disclosure [Table Text Block]	Balance at Additions beginning charged to Changes to Balance at of year earnings reserve, net (1) end of year Year ended December 31, 2023 Allowance for credit losses $ 1,366 $ 320 $ (40 ) $ 1,646 Valuation of deferred tax assets 2,071 - (66 ) 2,005 Year ended December 31, 2022 Allowance for credit losses $ 2,970 $ (1,476 ) $ (128 ) $ 1,366 Valuation of deferred tax assets 3,273 - (1,202 ) 2,071 Year ended December 31, 2021 Allowance for credit losses $ 2,929 $ 67 $ (26 ) $ 2,970 Valuation of deferred tax assets 3,374 - (101 ) 3,273

Note 19 - Changes in Accumula_2

Note 19 - Changes in Accumulated Other Comprehensive Income by Component (Tables)	12 Months Ended
	Dec. 31, 2023
Notes Tables
Schedule of Accumulated Other Comprehensive Income (Loss) [Table Text Block]	Unrealized Net Gain (Loss) Retiree on Interest Health Rate Benefit Swap Obligation Total Balance at December 31, 2022 $ 6,115 $ 3,013 $ 9,128 Other comprehensive gain before reclassifications 607 411 1,018 Amounts reclassified from accumulated other comprehensive income: (1) (3,391 ) (399 ) (3,790 ) Balance at December 31, 2023 $ 3,331 $ 3,025 $ 6,356 (1) Amounts reclassified from accumulated other comprehensive income: Amortization of Other Postretirement Benefit items: Actuarial gains (a) $ (539 ) Tax expense 140 Reclassification net of tax $ (399 ) Realized gains on interest rate swaps reclassified to interest expense $ (4,583 ) Tax expense 1,192 Reclassification net of tax $ (3,391 ) Unrealized Net Loss Retiree on Interest Health Rate Benefit Swap Obligation Total Balance at December 31, 2021 $ (3,524 ) $ 2,471 $ (1,053 ) Other comprehensive gain before reclassifications 8,587 838 9,425 Amounts reclassified from accumulated other comprehensive income: (1) 1,052 (296 ) 756 Balance at December 31, 2022 $ 6,115 $ 3,013 $ 9,128 (1) Amounts reclassified from accumulated other comprehensive income: Amortization of Other Postretirement Benefit items: Actuarial gains (a) $ (400 ) Tax expense 104 Reclassification net of tax $ (296 ) Realized losses on interest rate swaps reclassified to interest expense $ 1,421 Tax expense (369 ) Reclassification net of tax $ 1,052

Note 20 - Quarterly Financial_2

Note 20 - Quarterly Financial Information (Unaudited) (Tables)	12 Months Ended
	Dec. 31, 2023
Notes Tables
Quarterly Financial Information [Table Text Block]	2023 First Second Third Fourth Net sales $ 82,545 $ 207,267 $ 144,121 $ 134,245 Gross profit $ 11,275 $ 61,363 $ 32,129 $ 29,503 Income (loss) before taxes $ (16,626 ) $ 30,736 $ 6,929 $ 8,195 Net income (loss) $ (13,110 ) $ 23,964 $ 5,792 $ 7,077 Basic net earnings (loss) per common share attributable to common shareholders $ (0.58 ) $ 1.02 $ 0.25 $ 0.30 Earnings (loss) per common share assuming dilution attributable to common shareholders $ (0.58 ) $ 1.01 $ 0.24 $ 0.29 Dividends per share $ 0.30 $ 0.30 $ 0.30 $ 0.30 2022 First Second Third Fourth Net sales $ 102,601 $ 187,561 $ 166,100 $ 159,806 Gross profit $ 21,064 $ 51,233 $ 41,269 $ 37,890 Income (loss) before taxes $ (4,925 ) $ 23,090 $ 16,175 $ 13,021 Net income (loss) $ (3,908 ) $ 17,725 $ 13,280 $ 11,512 Basic net earnings (loss) per common share attributable to common shareholders $ (0.18 ) $ 0.76 $ 0.57 $ 0.49 Earnings (loss) per common share assuming dilution attributable to common shareholders $ (0.18 ) $ 0.75 $ 0.56 $ 0.49 Dividends per share $ 0.29 $ 0.29 $ 0.29 $ 0.29

Note 1 - Description of Busin_2

Note 1 - Description of Business and Basis of Presentation (Details Textual)	12 Months Ended
	Dec. 31, 2023
Number of Companys Upfit and Distribution Centers	15
Number of Operating Segments	2

Note 2 - Summary of Significa_3

Note 2 - Summary of Significant Accounting Policies (Details Textual) $ in Thousands		12 Months Ended
	May 19, 2022 USD ($)	Dec. 31, 2023 USD ($)	Dec. 31, 2022 USD ($)		Dec. 31, 2021 USD ($)	Jun. 13, 2019 USD ($)
Accounts Receivable, Allowance for Credit Loss		$ 0	$ 0
Financing Program Purchases of Distributors Financed		9,022	15,782		$ 10,524
Financing Program, Amount Owed By Distributors		13,748	16,089
Financing Program, Repossessed Inventory Required To Be Repurchased		0	0
Other Comprehensive Income (Loss), Cash Flow Hedge, Gain (Loss), Reclassification, after Tax		(1,163)	(1,163)
Interest Expense, Debt		476	476
Gains Losses on Derivatives Expected to Be Amortized from OCITO Earnings		286
Accumulated Other Comprehensive Income (Loss), Net of Tax		6,356	9,128	[1]	$ (1,053)
Truck Floor Plan Inventories, Net		2,217	1,211
Bailment Pool Chassis Inventories, Net		$ 20,293	7,847
Number of Companies Upfit and Distribution Centers Subject to Lease Agreements		17
Number of Operating Lease Facilities Impaired					2
Asset Impairment Charges, Total		$ 0	0		$ 1,211
Depreciation		11,142	10,418		9,634
Cost of Property Repairs and Maintenance		$ 6,925	6,750		5,974
Number of Reporting Units		4
Goodwill		$ 113,134	113,134
Number of Reportable Segments		2
Intangible Assets, Gross (Excluding Goodwill)		$ 273,755	273,755
Finite-Lived Intangible Assets, Accumulated Amortization		152,685	142,166
Finite-Lived Intangible Assets, Gross		196,155	196,155
Advertising Expense		4,823	4,699		3,884
Research and Development Expense		$ 10,081	12,159		$ 10,152
Number of Operating Segments		2
Fair Value, Inputs, Level 2 [Member] | Fair Value, Recurring [Member]
Derivative Liability, Current		$ 3,174
Derivative Liability, Noncurrent		859
Other Noncurrent Liabilities [Member] | Fair Value, Inputs, Level 2 [Member] | Fair Value, Recurring [Member]
Derivative Liability, Noncurrent			2,919
Other Noncurrent Liabilities [Member] | Credit Agreement [Member] | Asset Pledged as Collateral [Member] | Corporate Owned Life Insurance Policies [Member]
Secured Debt		750
Accrued Liabilities [Member] | Fair Value, Inputs, Level 2 [Member] | Fair Value, Recurring [Member]
Derivative Liability, Current			4,120
Distribution Rights [Member]
Finite-Lived Intangible Assets, Accumulated Amortization		79,000	75,000
Finite-Lived Intangible Assets, Gross		$ 80,000	80,000
Distribution Rights [Member] | Minimum [Member]
Finite-Lived Intangible Asset, Useful Life (Year)		15 years
Distribution Rights [Member] | Maximum [Member]
Finite-Lived Intangible Asset, Useful Life (Year)		20 years
Trademarks [Member]
Finite-Lived Intangible Assets, Accumulated Amortization		$ 4,089	3,995
Finite-Lived Intangible Assets, Gross		$ 5,459	5,459
Trademarks [Member] | Minimum [Member]
Finite-Lived Intangible Asset, Useful Life (Year)		7 years
Trademarks [Member] | Maximum [Member]
Finite-Lived Intangible Asset, Useful Life (Year)		25 years
Patents [Member]
Finite-Lived Intangible Assets, Accumulated Amortization		$ 18,249	16,994
Finite-Lived Intangible Assets, Gross		$ 21,136	21,136
Patents [Member] | Minimum [Member]
Finite-Lived Intangible Asset, Useful Life (Year)		7 years
Patents [Member] | Maximum [Member]
Finite-Lived Intangible Asset, Useful Life (Year)		20 years
Customer Relationships [Member]
Finite-Lived Intangible Assets, Accumulated Amortization		$ 42,707	37,537
Finite-Lived Intangible Assets, Gross		$ 80,920	80,920
Customer Relationships [Member] | Minimum [Member]
Finite-Lived Intangible Asset, Useful Life (Year)		15 years
Customer Relationships [Member] | Maximum [Member]
Finite-Lived Intangible Asset, Useful Life (Year)		19 years 6 months
Noncompete Agreements [Member]
Finite-Lived Intangible Assets, Accumulated Amortization		$ 8,640	8,640
Finite-Lived Intangible Assets, Gross		$ 8,640	8,640
Noncompete Agreements [Member] | Minimum [Member]
Finite-Lived Intangible Asset, Useful Life (Year)		4 years
Noncompete Agreements [Member] | Maximum [Member]
Finite-Lived Intangible Asset, Useful Life (Year)		5 years
Municipal Reporting Unit [Member]
Goodwill		$ 0
Dejana Reporting Unit [Member]
Goodwill			0
Indefinite-Lived Intangible Assets (Excluding Goodwill), Fair Value Disclosure		19,700
Dejana Reporting Unit [Member] | Trade Names [Member]
Indefinite-Lived Intangible Assets (Excluding Goodwill), Ending Balance		$ 14,000
Leasehold Improvements [Member]
Property, Plant and Equipment, Useful Life (Year)		12 years
Interest Rate Swap Effective May 31, 2019 Through May 31, 2024 [Member]
Derivative Liability, Notional Amount		$ 175,000				$ 175,000
Derivative, Fixed Interest Rate		2.424%
Interest Rate Swap [Member]
Other Comprehensive Income (Loss), Cash Flow Hedge, Gain (Loss), Reclassification, after Tax		$ (1,163)	(1,163)
Interest Expense, Debt		476	476
Derivative, Notional Amount	$ 125,000	$ 125,000
Derivative, Nonmonetary Notional Amount, Flow Rate, Percentage	2.718%	2.718%
Derivative Liability		$ 2,984	5,208
Accumulated Other Comprehensive Income (Loss), Net of Tax		3,331	6,115
Work Truck Attachments [Member]
Accounts Receivable, Allowance for Credit Loss		1,400	1,000
Goodwill		113,132
Finite-Lived Intangible Assets, Accumulated Amortization		109,551	104,196
Finite-Lived Intangible Assets, Gross		177,765	177,765
Work Truck Solutions [Member]
Accounts Receivable, Allowance for Credit Loss		246	$ 366
Number of Reportable Segments			2
Finite-Lived Intangible Assets, Accumulated Amortization		43,134	$ 37,970
Finite-Lived Intangible Assets, Gross		$ 95,990	$ 95,990
[1]These components are included in the computation of benefit plan costs in Note 12.

Note 2 - Summary of Significa_4

Note 2 - Summary of Significant Accounting Policies - Allowance for Credit Losses on Financing Receivables (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Balance	$ 1,366	$ 2,970
Additions charged to earnings	320	(1,476)	$ 67
Writeoffs	(46)	(109)
Changes to reserve	6	(19)
Balance	1,646	1,366	2,970
Balance	1,646	1,366	2,970
Work Truck Attachments [Member]
Balance	1,000	1,430
Additions charged to earnings	400	(432)
Writeoffs	0	0
Changes to reserve	0	2
Balance	1,400	1,000	1,430
Balance	1,400	1,000	1,430
Work Truck Solutions [Member]
Balance	366	1,540
Additions charged to earnings	(80)	(1,044)
Writeoffs	(46)	(109)
Changes to reserve	6	(21)
Balance	246	366	1,540
Balance	$ 246	$ 366	$ 1,540

Note 2 - Summary of Significa_5

Note 2 - Summary of Significant Accounting Policies - Schedule of Estimated Useful Lives of the Assets (Details)	Dec. 31, 2023
Leasehold Improvements [Member]
Property, Plant and Equipment, Useful Life (Year)	12 years
Minimum [Member] | Land Improvements And Buildings [Member]
Property, Plant and Equipment, Useful Life (Year)	15 years
Minimum [Member] | Machinery and Equipment [Member]
Property, Plant and Equipment, Useful Life (Year)	3 years
Minimum [Member] | Furniture and Fixtures [Member]
Property, Plant and Equipment, Useful Life (Year)	3 years
Minimum [Member] | Mobile, Equipment and Other [Member]
Property, Plant and Equipment, Useful Life (Year)	3 years
Maximum [Member] | Land Improvements And Buildings [Member]
Property, Plant and Equipment, Useful Life (Year)	40 years
Maximum [Member] | Machinery and Equipment [Member]
Property, Plant and Equipment, Useful Life (Year)	20 years
Maximum [Member] | Furniture and Fixtures [Member]
Property, Plant and Equipment, Useful Life (Year)	12 years
Maximum [Member] | Mobile, Equipment and Other [Member]
Property, Plant and Equipment, Useful Life (Year)	10 years

Note 2 - Summary of Significa_6

Note 2 - Summary of Significant Accounting Policies - Schedule of Changes in Deferred Financing Costs (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Balance	$ 1,301	$ 1,680	$ 1,736
Deferred financing costs capitalized on new debt	334		1,409
Write-off of unamortized deferred financing costs			(972)
Amortization of deferred financing costs	(475)	(379)	(493)
Balance	$ 1,160	$ 1,301	$ 1,680

Note 2 - Summary of Significa_7

Note 2 - Summary of Significant Accounting Policies - Schedule of Financial Assets and Liabilities Measured at Fair Value on a Recurring Basis and Disclosure of Long-term Debt (Details) - Fair Value, Recurring [Member] - USD ($) $ in Thousands		Dec. 31, 2023	Dec. 31, 2022
Non-qualified benefit plan assets (a)	[1]	$ 9,195	$ 8,874
Interest rate swaps,assets (b)	[2]	4,033	7,039
Total Assets		13,228	15,913
Long term debt (c)	[3]	189,413	207,737
Total Liabilities		$ 189,413	$ 207,737
[1]Included in Non-qualified benefit plan assets is the cash surrender value of insurance policies on various individuals that are associated with the Company. The carrying amounts of these insurance policies approximates their fair value. The Company had outstanding loans of $750 against these Non-qualified benefit plan assets as of December 31, 2023 included in Other long-term liabilities on the Consolidated Balance Sheets.[2]Valuation models are calibrated to initial trade price. Subsequent valuations are based on observable inputs to the valuation model (e.g. interest rates and credit spreads). Model inputs are changed only when corroborated by market data. A credit risk adjustment is made on each swap using observable market credit spreads. Thus, inputs used to determine fair value of the interest rate swap are Level 2 inputs. Interest rate swaps of $3,174 and $859 at December 31, 2023 are included in Prepaid and other current assets and Other long-term assets, respectively. Interest rate swaps of $4,120 and $2,919 at December 31, 2022 are included in Accrued expenses and other current liabilities and Other long-term liabilities, respectively.[3]The fair value of the Company’s long-term debt, including current maturities, is based on rates for instruments with comparable maturities and credit quality (Level 2 inputs), and approximates its carrying value. Long-term debt is recorded at carrying amount, net of discount and deferred financing costs, as disclosed on the face of the balance sheet.

Note 3 - Revenue Recognition (D

Note 3 - Revenue Recognition (Details Textual) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2023	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Dec. 31, 2022	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Revenue from Contract with Customer, Excluding Assessed Tax	$ 134,245	$ 144,121	$ 207,267	$ 82,545	$ 159,806	$ 166,100	$ 187,561	$ 102,601	$ 568,178	$ 616,068	$ 541,453
Contract with Customer, Asset, after Allowance for Credit Loss	$ 0				$ 0				0	0
Fleet Upfit Sales [Member]
Revenue from Contract with Customer, Excluding Assessed Tax									$ 759	$ 136	$ 373

Note 3 - Revenue Recognition -

Note 3 - Revenue Recognition - Disaggregation of Revenue (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2023	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Dec. 31, 2022	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Revenue	$ 134,245	$ 144,121	$ 207,267	$ 82,545	$ 159,806	$ 166,100	$ 187,561	$ 102,601	$ 568,178	$ 616,068	$ 541,453
Contract liabilities, balance				$ 4,531				$ 2,454	4,531	2,454
Additions									21,856	20,511
Deductions									(22,378)	(18,434)
Contract liabilities, balance	$ 4,009				$ 4,531				4,009	4,531	2,454
Transferred at Point in Time [Member]
Revenue									470,679	527,318	463,611
Transferred over Time [Member]
Revenue									97,499	88,750	77,842
Work Truck Attachments [Member]
Revenue									291,723	382,296	325,707
Work Truck Attachments [Member] | Transferred at Point in Time [Member]
Revenue									291,723	382,296	325,707
Work Truck Attachments [Member] | Transferred over Time [Member]
Revenue									0	0	0
Work Truck Solutions [Member]
Revenue									276,455	233,772	215,746
Work Truck Solutions [Member] | Transferred at Point in Time [Member]
Revenue									178,956	145,022	137,904
Work Truck Solutions [Member] | Transferred over Time [Member]
Revenue									97,499	88,750	77,842
Independent Dealer [Member]
Revenue									428,857	502,196	447,056
Independent Dealer [Member] | Work Truck Attachments [Member]
Revenue									291,723	382,296	325,707
Independent Dealer [Member] | Work Truck Solutions [Member]
Revenue									137,134	119,900	121,349
Government Contract [Member]
Revenue									73,165	56,319	46,107
Government Contract [Member] | Work Truck Attachments [Member]
Revenue									0	0	0
Government Contract [Member] | Work Truck Solutions [Member]
Revenue									73,165	56,319	46,107
Fleet [Member]
Revenue									58,562	49,094	38,669
Fleet [Member] | Work Truck Attachments [Member]
Revenue									0	0	0
Fleet [Member] | Work Truck Solutions [Member]
Revenue									58,562	49,094	38,669
Product and Service, Other [Member]
Revenue									7,594	8,459	9,621
Product and Service, Other [Member] | Work Truck Attachments [Member]
Revenue									0	0	0
Product and Service, Other [Member] | Work Truck Solutions [Member]
Revenue									$ 7,594	$ 8,459	$ 9,621

Note 4 - Inventories (Details T

Note 4 - Inventories (Details Textual) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Truck Floor Plan Inventories, Net	$ 2,217	$ 1,211

Note 4 - Inventories - Schedule

Note 4 - Inventories - Schedule of Inventories (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Finished goods	$ 79,509	$ 67,006
Work-in-process	14,384	19,037
Raw material and supplies	46,497	50,458
Inventory, Net	$ 140,390	$ 136,501

Note 5 - Property, Plant and _3

Note 5 - Property, Plant and Equipment - Summary of Property, Plant and Equipment (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Property, plant and equipment	$ 168,256	$ 161,096
Less accumulated depreciation	(100,916)	(92,436)
Net property, plant and equipment	67,340	68,660
Land [Member]
Property, plant and equipment	3,969	3,969
Land Improvements [Member]
Property, plant and equipment	5,589	5,431
Leasehold Improvements [Member]
Property, plant and equipment	6,582	5,844
Building [Member]
Property, plant and equipment	36,719	35,858
Machinery and Equipment [Member]
Property, plant and equipment	79,065	75,190
Furniture and Fixtures [Member]
Property, plant and equipment	25,920	24,605
Mobile, Equipment and Other [Member]
Property, plant and equipment	5,287	4,927
Construction in Progress [Member]
Property, plant and equipment	$ 5,125	$ 5,272

Note 6 - Leases (Details Textua

Note 6 - Leases (Details Textual) $ in Thousands	12 Months Ended
	Dec. 31, 2023 USD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)
Lessee, Operating Lease, Renewal Term (Year)	10 years
Number of Operating Lease Facilities Impaired			2
Asset Impairment Charges, Total	$ 0	$ 0	$ 1,211
Minimum [Member]
Lessee, Operating Lease, Term of Contract (Year)	1 year
Maximum [Member]
Lessee, Operating Lease, Term of Contract (Year)	13 years

Note 6 - Leases - Summary of Le

Note 6 - Leases - Summary of Lease Expense and Supplemental Cash Flow Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Operating lease expense	$ 5,966	$ 5,555	$ 5,663
Short term lease cost	401	395	278
Total lease cost	6,367	5,950	5,941
Cash paid for amounts included in the measurement of operating lease liabilities	6,195	5,753	5,566
Non-cash lease expense - right-of-use assets	5,097	4,745	1,768
Right-of-use assets obtained in exchange for operating lease obligations	$ 5,853	$ 3,768	$ 2,671

Note 6 - Leases - Summary of Su

Note 6 - Leases - Summary of Supplemental Balance Sheet Information Related to Leases (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Operating lease right-of-use assets	$ 18,008	$ 17,432
Other current liabilities	5,347	4,862
Operating lease liabilities	13,887	14,025
Total operating lease liabilities	$ 19,234	$ 18,887
Operating leases (Month)	53 months	59 months
Operating leases	5.36%	4.69%

Note 6 - Leases - Maturities (D

Note 6 - Leases - Maturities (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
2024	$ 6,244
2025	5,746
2026	4,062
2027	2,297
2028	1,265
Thereafter	1,849
Total Lease Payments	21,463
Less: imputed interest	(2,229)
Total	$ 19,234	$ 18,887

Note 7 - Other Intangible Ass_3

Note 7 - Other Intangible Assets (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Amortization of Intangible Assets	$ 10,520	$ 10,520	$ 10,682
Finite-Lived Intangible Assets, Remaining Amortization Period (Year)	7 years 2 months 12 days

Note 7 - Other Intangible Ass_4

Note 7 - Other Intangible Assets - Summary of Intangible Assets (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Gross carrying amount	$ 196,155	$ 196,155
Accumulated amortization	152,685	142,166
Net carrying amount	43,470	53,989
Total gross carrying amount	273,755	273,755
Total net carrying amount	121,070	131,589
Distribution Rights [Member]
Gross carrying amount	80,000	80,000
Accumulated amortization	79,000	75,000
Net carrying amount	1,000	5,000
Customer Relationships [Member]
Gross carrying amount	80,920	80,920
Accumulated amortization	42,707	37,537
Net carrying amount	38,213	43,383
Patents [Member]
Gross carrying amount	21,136	21,136
Accumulated amortization	18,249	16,994
Net carrying amount	2,887	4,142
Noncompete Agreements [Member]
Gross carrying amount	8,640	8,640
Accumulated amortization	8,640	8,640
Net carrying amount	0	0
Trademarks [Member]
Gross carrying amount	5,459	5,459
Accumulated amortization	4,089	3,995
Net carrying amount	1,370	1,464
Trademarks and Trade Names [Member]
Indefinite-Lived Intangible Assets (Excluding Goodwill), Ending Balance	$ 77,600	$ 77,600

Note 7 - Other Intangible Ass_5

Note 7 - Other Intangible Assets - Schedule of Estimated Amortization Expense (Details) $ in Thousands	Dec. 31, 2023 USD ($)
Label	$ 7,520
Label	6,075
Label	5,450
Label	5,450
Label	$ 5,450

Note 8 - Long-term Debt (Detail

Note 8 - Long-term Debt (Details Textual) - USD ($) $ in Thousands				3 Months Ended					6 Months Ended	12 Months Ended
	Jan. 05, 2023	May 19, 2022	Mar. 31, 2021	Sep. 30, 2024	Jun. 30, 2024	Dec. 31, 2023	Sep. 30, 2023	Jun. 30, 2021	Jun. 30, 2024	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Jul. 11, 2023	Jun. 13, 2019
Write off of Deferred Debt Issuance Cost												$ 972
Gain (Loss) on Extinguishment of Debt, Total										$ 0	$ 0	(4,936)
Long-Term Debt						$ 189,413				189,413
Repayments of Long-Term Debt										18,437	11,250	249,938
Other Comprehensive Income (Loss), Cash Flow Hedge, Gain (Loss), Reclassification, after Tax										(1,163)	(1,163)
Interest Expense, Debt										476	476
Gains Losses on Derivatives Expected to Be Amortized from OCITO Earnings										286
Bailment Pool Chassis Inventories, Net						20,293				20,293	7,847
Floor Plan Obligations						2,217				2,217	1,211
Interest Rate Swap Effective May 31, 2019 Through May 31, 2024 [Member]
Derivative Liability, Notional Amount						$ 175,000				$ 175,000				$ 175,000
Derivative, Fixed Interest Rate						2.424%				2.424%
Interest Rate Swap [Member]
Derivative Counter Party Risk Number of Financial Institutions										1
Other Comprehensive Income (Loss), Cash Flow Hedge, Gain (Loss), Reclassification, after Tax										$ (1,163)	(1,163)
Interest Expense, Debt										476	476
Derivative, Notional Amount		$ 125,000				$ 125,000				$ 125,000
Derivative, Nonmonetary Notional Amount, Flow Rate, Percentage		2.718%								2.718%
Interest Rate Derivative Liabilities, at Fair Value						4,033				$ 4,033	7,039
Secured Debt [Member]
Debt Instrument, Unamortized Discount, Total						274				274	387
Long-Term Debt						$ 189,413				189,413	207,737
Bailment Pool Arrangement [Member]
Interest Expense, Debt										$ 344	11
Prime Rate [Member] | Bailment Pool Arrangement [Member]
Debt Instrument, Interest Rate, Effective Percentage						8.50%				8.50%
Minimum [Member] | Prime Rate [Member] | Bailment Pool Arrangement [Member]
Debt Instrument, Basis Spread on Variable Rate										0%
Maximum [Member] | Prime Rate [Member] | Bailment Pool Arrangement [Member]
Debt Instrument, Basis Spread on Variable Rate										8%
Prepaid Expenses and Other Current Assets [Member] | Interest Rate Swap [Member]
Interest Rate Derivative Liabilities, at Fair Value						$ 3,174				$ 3,174
Interest Rate Derivative Assets, at Fair Value											4,120
Other Noncurrent Assets [Member] | Interest Rate Swap [Member]
Interest Rate Derivative Liabilities, at Fair Value						$ 859				859
Interest Rate Derivative Assets, at Fair Value											2,919
Credit Agreement [Member]
Debt Issuance Costs, Net												1,409
Debt Instrument Covenant Leverage Ratio	3.50%					4.25%	3.50%	3.50%
Debt Instrument, Unamortized Discount, Total												563
Write off of Deferred Debt Issuance Cost												972
Write off of Unamortized Debt Discount												3,964
Gain (Loss) on Extinguishment of Debt, Total												$ 4,936
Repayments of Long-Term Debt										10,000
Debt Instrument, Covenant Consolidated Interest Coverage Ratio								3%
Credit Agreement [Member] | Maximum [Member]
Line of Credit Facility Increase in Maximum Borrowing Capacity						$ 175,000				175,000
Credit Agreement [Member] | Subsequent Event [Member]
Debt Instrument Covenant Leverage Ratio				3.50%	4%				4%
Credit Agreement [Member] | Asset Pledged as Collateral [Member] | Cash Surrender Value of Corporate Owned Life Insurance Policies [Member]
Line of Credit Facility, Maximum Borrowing Capacity													$ 1,000
Credit Agreement [Member] | Asset Pledged as Collateral [Member] | Corporate Owned Life Insurance Policies [Member] | Other Noncurrent Liabilities [Member]
Secured Debt						750				750
Senior Secured Term Loan Facility [Member]
Line of Credit Facility, Maximum Borrowing Capacity						225,000				$ 225,000
Senior Secured Term Loan Facility [Member] | Secured Overnight Financing Rate (SOFR) [Member]
Debt Instrument, Basis Spread on Variable Rate										0.10%
Senior Secured Term Loan Facility [Member] | Minimum [Member] | Leverage Ratio One [Member] | Secured Overnight Financing Rate (SOFR) [Member]
Debt Instrument, Basis Spread on Variable Rate										1.375%
Senior Secured Term Loan Facility [Member] | Maximum [Member] | Leverage Ratio One [Member] | Secured Overnight Financing Rate (SOFR) [Member]
Debt Instrument, Basis Spread on Variable Rate										2%
Swingline Loan [Member]
Line of Credit Facility, Maximum Borrowing Capacity						15,000				$ 15,000
Revolving Credit Facility [Member]
Line of Credit Facility Increase in Maximum Borrowing Capacity	$ 50,000
Line of Credit Facility, Maximum Borrowing Capacity	150,000					150,000				150,000
Debt Issuance Costs, Net	$ 334
Long-Term Debt						47,000				47,000
Line of Credit Facility, Remaining Borrowing Capacity						102,450				$ 102,450
Revolving Credit Facility [Member] | New York Federal Reserve Bank NYFRB [Member]
Debt Instrument, Basis Spread on Variable Rate										0.50%
Revolving Credit Facility [Member] | One Month Adjusted Term SOFR Rate [Member]
Debt Instrument, Basis Spread on Variable Rate										0.10%
Revolving Credit Facility [Member] | Minimum [Member]
Line of Credit Facility, Unused Capacity, Commitment Fee Percentage										0.15%
Revolving Credit Facility [Member] | Minimum [Member] | Leverage Ratio Two [Member] | Secured Overnight Financing Rate (SOFR) [Member]
Debt Instrument, Basis Spread on Variable Rate										0.375%
Revolving Credit Facility [Member] | Maximum [Member]
Line of Credit Facility, Unused Capacity, Commitment Fee Percentage										0.30%
Revolving Credit Facility [Member] | Maximum [Member] | Leverage Ratio Two [Member] | Secured Overnight Financing Rate (SOFR) [Member]
Debt Instrument, Basis Spread on Variable Rate										1%
Letter of Credit [Member]
Line of Credit Facility, Maximum Borrowing Capacity						10,000				$ 10,000
Line of Credit [Member] | Secured Debt [Member]
Debt Instrument Voluntary Payment			$ 20,000
Line of Credit [Member] | Floor Plan Arrangement [Member]
Line of Credit Facility, Maximum Borrowing Capacity						5,000				5,000
Interest Expense, Debt										734	321
Floor Plan Obligations						$ 2,217				$ 2,217	$ 1,211
Line of Credit [Member] | Secured Overnight Financing Rate (SOFR) [Member] | Floor Plan Arrangement [Member]
Debt Instrument, Basis Spread on Variable Rate										1.75%

Note 8 - Long-term Debt - Sched

Note 8 - Long-term Debt - Schedule of Long-term Debt Instruments (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Term Loan, net of debt discount of $274 and $387 at December 31, 2023 and December 31, 2022, respectively	$ 189,413
Less current maturities	6,762	$ 11,137
Deferred financing costs, net	1,160	1,301	$ 1,680	$ 1,736
Long term debt, net	181,491	195,299
Secured Debt [Member]
Term Loan, net of debt discount of $274 and $387 at December 31, 2023 and December 31, 2022, respectively	189,413	207,737
Less current maturities	6,762	11,137
Long term debt before deferred financing costs	$ 182,651	$ 196,600

Note 8 - Long-term Debt - Sch_2

Note 8 - Long-term Debt - Schedule of Long-term Debt Instruments (Details) (Parentheticals) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Secured Debt [Member]
Unamortized discount on issuance of debt	$ 274	$ 387

Note 8 - Long-Term Debt - Sch_3

Note 8 - Long-Term Debt - Schedule of Maturities on Long-term Debt (Details) $ in Thousands	Dec. 31, 2023 USD ($)
2024	$ 6,875
2025	19,688
2026	162,850
Long-Term Debt	$ 189,413

Note 9 - Accrued Expenses and_3

Note 9 - Accrued Expenses and Other Current Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Payroll and related costs	$ 5,772	$ 10,805
Employee benefits	7,937	8,863
Accrued warranty	4,068	4,558
Other	8,040	6,258
Accrued Liabilities, Current	$ 25,817	$ 30,484

Note 10 - Warranty Liability (D

Note 10 - Warranty Liability (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Standard Product Warranty Period of Warranty History Used in Estimating Warranty Costs (Year)	5 years
Standard Product Warranty Accrual	$ 6,957	$ 7,876	$ 6,368	$ 5,812
Standard Product Warranty Accrual, Noncurrent	2,889	3,318
Standard Product Warranty Accrual, Current	$ 4,068	$ 4,558
Snow And Ice Control Equipment [Member] | Minimum [Member]
Standard Product Warranty Period (Year)	1 year
Snow And Ice Control Equipment [Member] | Maximum [Member]
Standard Product Warranty Period (Year)	2 years
Parts And Accessories [Member]
Standard Product Warranty Period (Year)	1 year
Certain Snowplows [Member]
Standard Product Warranty Period (Year)	1 year

Note 10 - Warranty Liability -

Note 10 - Warranty Liability - Schedule of Rollforward of Company's Warranty Liability (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Warranty balance	$ 7,876	$ 6,368	$ 5,812
Warranty provision	2,684	4,835	5,270
Claims paid/settlements	(3,603)	(3,327)	(4,714)
Warranty balance	$ 6,957	$ 7,876	$ 6,368

Note 11 - Income Taxes (Details

Note 11 - Income Taxes (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Deferred Tax Assets, Valuation Allowance	$ 2,005	$ 2,071
Unrecognized Tax Benefits that Would Impact Effective Tax Rate	1,701
Unrecognized Tax Benefits, Income Tax Penalties and Interest Accrued	662	$ 581
State and Local Jurisdiction [Member]
Operating Loss Carryforwards	1,203
Deferred Tax Assets, Valuation Allowance	$ 1,545
Open Tax Year	2019 2020 2021 2022
Domestic Tax Authority [Member]
Deferred Tax Assets, Valuation Allowance	$ 460
Open Tax Year	2020 2021 2022

Note 11 - Income Taxes - Schedu

Note 11 - Income Taxes - Schedule of Components of Provision for Income Tax Expense (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Current:
Federal	$ (2,854)	$ 10,515	$ 4,246
State	804	1,505	(1,967)
Current Income Tax Expense (Benefit)	(2,050)	12,020	2,279
Deferred:
Federal	7,709	(2,187)	1,874
State	(148)	(1,081)	(256)
Deferred Income Tax Expense (Benefit)	7,561	(3,268)	1,618
Income Tax Expense (Benefit)	$ 5,511	$ 8,752	$ 3,897

Note 11 - Income Taxes - Sche_2

Note 11 - Income Taxes - Schedule of Effective Income Tax Rate Reconciliation (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Federal income tax expense at statutory rate	$ 6,139	$ 9,946	$ 7,264
State taxes, net of federal benefit	762	1,445	(1,329)
Valuation allowance	(67)	(1,202)	(101)
Change in uncertain tax positions, net	225	356	(705)
Research and development credit	(1,012)	(1,333)	(859)
Investment tax credit	(682)	0	0
State rate change	92	(168)	(652)
Other	54	(292)	279
Income Tax Expense (Benefit)	$ 5,511	$ 8,752	$ 3,897

Note 11 - Income Taxes - Sche_3

Note 11 - Income Taxes - Schedule of Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Allowance for doubtful accounts	$ 413	$ 341
Inventory reserves	1,468	1,367
Warranty liability	1,690	1,856
Deferred compensation	2,124	2,349
Earnout liabilities	0	245
Pension and retiree health benefit obligations	1,225	1,344
Accrued vacation	1,137	1,278
Research expenditures	5,842	3,711
Operating lease liabilities	4,730	4,648
Net operating losses	1,663	2,126
Other accrued liabilities	4,376	4,301
State credit carryforwards	1,032	0
Other	404	990
Valuation allowance	(2,005)	(2,071)
Total deferred tax assets	24,099	22,485
Deferred tax liabilities:
Interest rate swaps	(994)	(1,729)
Tax deductible goodwill and other intangibles	(35,974)	(35,492)
Accelerated depreciation	(9,924)	(10,225)
Operating leases - right of use assets	(4,430)	(4,288)
Other	(680)	(588)
Total deferred tax liabilities	(52,002)	(52,322)
Net deferred tax liabilities	$ (27,903)	$ (29,837)

Note 11 - Income Taxes - Sche_4

Note 11 - Income Taxes - Schedule of Unrecognized Tax Benefits Roll Forward (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Balance at beginning of year	$ 1,519	$ 1,214	$ 1,954
Increases for tax positions taken in the current year	277	350	311
Decreases due to settlements with taxing authorities	0	0	(991)
Decreases due to lapses in the statute of limitations	(95)	(45)	(60)
Balance at the end of year	$ 1,701	$ 1,519	$ 1,214

Note 12 - Employee Retirement_3

Note 12 - Employee Retirement Plans (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Liability, Other Postretirement Defined Benefit Plan, Noncurrent	$ 13,922	$ 14,650
Defined Benefit Plan, Benefit Obligation Actuarial Gain (Loss) Due to Pension Plan Termination	0
Defined Contribution Plan, Cost	5,172	4,999	$ 4,334
Non Discretionary Employer Contributions	0	0	0
Discretionary Contributions Made By Employer			$ 470
Assets for Plan Benefits, Defined Benefit Plan	9,195	8,874
Other Noncurrent Liabilities [Member] | Credit Agreement [Member] | Asset Pledged as Collateral [Member] | Corporate Owned Life Insurance Policies [Member]
Secured Debt	$ 750
Other Postretirement Benefits Plan [Member]
Defined Benefit Plan, Requisite Service Period (Year)	12 years
Liability, Other Postretirement Defined Benefit Plan, Noncurrent	$ 4,692	5,230
Liability, Defined Benefit Plan, Current	$ 280	$ 240
Defined Benefit Plan, Coverage Term (Year)	10 years
Defined Benefit Plan, Health Care Cost Trend Rate Assumed, Next Fiscal Year	7.50%	7.50%	7%
Defined Benefit Plan, Ultimate Health Care Cost Trend Rate	4.50%	4.50%	4.50%
Defined Benefit Plan, Assumptions Used Calculating Benefit Obligation, Discount Rate	4.70%	5%
Defined Benefit Plan, Year Health Care Cost Trend Rate Reaches Ultimate Trend Rate	2032	2031	2030
Accumulated Other Comprehensive Income (Loss), Defined Benefit Plan, Gain (Loss), after Tax	$ 3,025
Defined Benefit Plan, Net Periodic Benefit Cost (Credit)	(196)	$ (132)	$ (38)
Supplemental Non Qualified Plan [Member]
Defined Benefit Plan, Net Periodic Benefit Cost (Credit)	222	378	475
Liability, Defined Benefit Plan	$ 9,229	$ 9,420	$ 11,139

Note 12 - Employee Retirement_4

Note 12 - Employee Retirement Plans - Schedule of Changes in Projected Benefit Obligations (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Retiree health benefit obligation	$ 13,922	$ 14,650
Other Postretirement Benefits Plan [Member]
Benefit obligation	5,470	6,261
Service cost	77	115	$ 137
Interest cost	266	153	137
Participant contributions	70	59
Changes in actuarial assumptions	(360)	(972)
Benefits paid	(551)	(146)
Benefit obligation	4,972	5,470	$ 6,261
Accrued expenses and other current liabilities	280	240
Retiree health benefit obligation	4,692	5,230
Defined benefit plan, amount for asset (liability) recognized in balance sheet	$ 4,972	$ 5,470

Note 12 - Employee Retirement_5

Note 12 - Employee Retirement Plans - Schedule of Components of Net Periodic Pension or Other Post Retirement Benefit Cost (Details) - Other Postretirement Benefits Plan [Member] - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Service cost	$ 77	$ 115	$ 137
Interest cost	266	153	137
Amortization of net gain	(539)	(400)	(312)
Net postretirement healthcare benefit cost	$ (196)	$ (132)	$ (38)

Note 12 - Employee Retirement_6

Note 12 - Employee Retirement Plans - Schedule of Assumptions Used in Determining Net Periodic Costs and Summary of Healthcare Cost Trend Rates (Details) - Other Postretirement Benefits Plan [Member]		12 Months Ended
		Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Discount rate	[1],[2],[3]	5%	2.50%	2.10%
Ultimate healthcare cost trend rate		4.50%	4.50%	4.50%
Participation		60%	60%	60%
[1]Health Care Cost Trend rate is assumed to be 7.0% beginning in 2021 gradually reducing to an ultimate rate of 4.5% in 2030.[2]Health Care Cost Trend rate is assumed to be 7.5% beginning in 2022 gradually reducing to an ultimate rate of 4.5% in 2031.[3]Health Care Cost Trend rate is assumed to be 7.5% beginning in 2023 gradually reducing to an ultimate rate of 4.5% in 2032.

Note 13 - Stock-Based Compens_3

Note 13 - Stock-Based Compensation (Details Textual) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	May 31, 2010
Share-Based Payment Arrangement, Expense	$ 953	$ 6,730	$ 5,794
Restricted Stock Units (RSUs) [Member]
Share-Based Payment Arrangement, Accelerated Cost	$ 1,887	$ 3,724	$ 2,988
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value (in dollars per share)	$ 36.83	$ 36.7	$ 44.48
Performance Shares [Member]
Share-Based Payment Arrangement, Expense	$ (2,747)	$ 3,783	$ 2,502
Share-Based Payment Arrangement, Nonvested Award, Excluding Option, Cost Not yet Recognized, Amount	$ 776
The 2010 Stock Incentive Plan [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Number of Shares Authorized (in shares)				2,130,000
The 2010 Stock Incentive Plan [Member] | Restricted Stock Units (RSUs) [Member]
Share Based Compensation Arrangement By Share Based Payment Award, Shares Issued Upon Exercise of Right (in shares)	1
Share-Based Payment Arrangement, Expense	$ 3,700	$ 2,947	$ 3,292
Share-Based Payment Arrangement, Nonvested Award, Excluding Option, Cost Not yet Recognized, Amount	$ 2,474
The 2010 Stock Incentive Plan [Member] | Performance Shares [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Award Requisite Service Period (Year)	3 years
Share Based Compensation Arrangement by Share Based Payment Award, Number of Awards Company Expects Participant to Earn (in shares)	42,555	24,688	29,888
Share Based Compensation Arrangement by Share Based Payment Award, Number of Awards That Will Be Converted Into Restricted Stock Units (in shares)	16,502
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value (in dollars per share)	$ 37.36	$ 37.57	$ 49.96
The 2010 Stock Incentive Plan [Member] | Common Stock [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Number of Shares Available for Grant (in shares)	340,160

Note 13 - Stock-Based Compens_4

Note 13 - Stock-Based Compensation - Summary of RSU Activity (Details) - Restricted Stock Units (RSUs) [Member] - $ / shares	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Unvested, shares (in shares)	111,264	79,903	36,022
Unvested, weighted average grant date fair value (in dollars per share)	$ 41.89	$ 48.87	$ 42.73
Unvested, contractual term (Year)	1 year 8 months 19 days	1 year 9 months 3 days	1 year 10 months 28 days	1 year 4 months 24 days
Granted, shares (in shares)	155,695	117,969	134,218
Granted, weighted average grant date fair value (in dollars per share)	$ 36.83	$ 36.7	$ 44.48
Granted, contractual term (Year)	1 year 8 months 12 days	1 year 3 months 7 days	1 year 25 days
Vested, shares (in shares)	(79,592)	(79,265)	(88,225)
Vested, weighted average grant date fair value (in dollars per share)	$ 44.47	$ 40.8	$ 39.73
Cancelled and forfeited, shares (in shares)	(4,144)	(7,343)	(2,112)
Cancelled and forfeited, weighted average grant date fair value (in dollars per share)	$ 38.74	$ 46.15	$ 44.48
Unvested, shares (in shares)	183,223	111,264	79,903	36,022
Unvested, weighted average grant date fair value (in dollars per share)	$ 36.54	$ 41.89	$ 48.87	$ 42.73
Expected to vest in the future, shares (in shares)	178,275
Expected to vest in the future, weighted average grant date fair value (in dollars per share)	$ 36.54
Expected to vest in the future, contractual term (Year)	1 year 8 months 19 days

Note 14 - Earnings Per Share -

Note 14 - Earnings Per Share - Schedule of Computation of Basic and Diluted Earnings (Loss) Per Share (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2023	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Dec. 31, 2022	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Net income									$ 23,723	$ 38,609	$ 30,691
Less income allocated to participating securities									528	741	503
Net income allocated to common shareholders									$ 23,195	$ 37,868	$ 30,188
Weighted average common shares outstanding, basic (in shares)									22,962,591	22,915,543	22,954,523
Basic earnings per common share attributable to common shareholders (in dollars per share)	$ 0.3	$ 0.25	$ 1.02	$ (0.58)	$ 0.49	$ 0.57	$ 0.76	$ (0.18)	$ 1.01	$ 1.65	$ 1.31
Less income allocated to participating securities									$ 528	$ 741	$ 503
Net income allocated to common shareholders									$ 23,195	$ 37,868	$ 30,188
Weighted average common shares outstanding (in shares)									22,962,591	22,915,543	22,954,523
Incremental shares applicable to stock based compensation (in shares)									0	1,281	10,209
Weighted average common shares assuming dilution (in shares)									22,962,591	22,916,824	22,964,732
Earnings per common share assuming dilution attributable to common shareholders (in dollars per share)	$ 0.29	$ 0.24	$ 1.01	$ (0.58)	$ 0.49	$ 0.56	$ 0.75	$ (0.18)	$ 0.98	$ 1.63	$ 1.29

Note 16 - Segments (Details Tex

Note 16 - Segments (Details Textual)	12 Months Ended
	Dec. 31, 2023
Number of Reportable Segments	2

Note 16 - Segments - Summarized

Note 16 - Segments - Summarized Financial Information of Reportable Segments (Details) - USD ($) $ in Thousands		3 Months Ended								12 Months Ended
		Dec. 31, 2023	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Dec. 31, 2022	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Revenue		$ 134,245	$ 144,121	$ 207,267	$ 82,545	$ 159,806	$ 166,100	$ 187,561	$ 102,601	$ 568,178	$ 616,068	$ 541,453
Adjusted EBITDA										68,122	86,780	79,536
Depreciation and amortization expense										21,662	20,938	20,316
Assets		593,418				596,891				593,418	596,891	572,476
Capital Expenditures										9,766	12,402	11,881
Interest expense - net										(15,675)	(11,253)	(11,839)
Depreciation expense										11,142	10,418	9,634
Amortization										10,520	10,520	10,682
Stock based compensation										953	6,730	5,794
Asset Impairment Charges, Total										0	0	1,211
Loss on extinguishment of debt										0	0	4,936
Other charges (1)	[1]									598	498	852
Income before taxes		8,195	$ 6,929	$ 30,736	$ (16,626)	13,021	$ 16,175	$ 23,090	$ (4,925)	29,234	47,361	34,588
Work Truck Attachments [Member]
Revenue										291,723	382,296	325,707
Adjusted EBITDA										50,563	78,211	77,369
Depreciation and amortization expense										13,431	12,901	11,937
Assets		392,920				397,557				392,920	397,557	384,566
Capital Expenditures										6,459	9,526	10,434
Work Truck Solutions [Member]
Revenue										276,455	233,772	215,746
Adjusted EBITDA										17,559	8,569	2,167
Depreciation and amortization expense										8,231	8,037	8,379
Assets		$ 200,498				$ 199,334				200,498	199,334	187,910
Capital Expenditures										$ 3,307	$ 2,876	$ 1,447
[1]Reflects unrelated legal, severance, restructuring, and consulting fees, and, in 2022, incremental costs incurred related to the COVID-19 pandemic for the periods presented.

Note 17 - Stockholders' Equity

Note 17 - Stockholders' Equity (Details Textual)	12 Months Ended
	Dec. 31, 2023 $ / shares shares	Dec. 31, 2022 $ / shares shares
Common Stock, Shares Authorized (in shares)	200,000,000	200,000,000
Common Stock, Shares, Issued (in shares)	22,983,965	22,886,793
Common Stock, Par or Stated Value Per Share (in dollars per share) | $ / shares	$ 0.01	$ 0.01
Common Stock, Voting Rights, Number of Votes Per Share	1
Common Stock, Shares, Outstanding (in shares)	22,983,965	22,886,793
Series A Preferred Stock [Member]
Temporary Equity, Shares Authorized (in shares)	5,000,000
Temporary Equity, Par or Stated Value Per Share (in dollars per share) | $ / shares	$ 0.01
Temporary Equity, Shares Issued (in shares)	0	0

Note 19 - Valuation and Qualify

Note 19 - Valuation and Qualifying Accounts - Schedule of Valuation and Qualifying Accounts (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
SEC Schedule, 12-09, Allowance, Credit Loss [Member]
Balance	$ 1,366	$ 2,970	$ 2,929
Additions charged to earnings	320	(1,476)	67
Change to reserve, net	(40)	(128)	(26)
Balance	1,646	1,366	2,970
SEC Schedule, 12-09, Valuation Allowance, Deferred Tax Asset [Member]
Balance	2,071	3,273	3,374
Additions charged to earnings	0	0	0
Change to reserve, net	(66)	(1,202)	(101)
Balance	$ 2,005	$ 2,071	$ 3,273

Note 19 - Changes in Accumula_3

Note 19 - Changes in Accumulated Other Comprehensive Income (Loss) by Component - Changes to Accumulated Other Comprehensive Income (Loss) by Component (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023		Dec. 31, 2022
Balance	$ 9,128	[1]	$ (1,053)
Other comprehensive gain before reclassifications	1,018		9,425
Amounts reclassified from accumulated other comprehensive income: (1)	(3,790)		756
Balance	6,356		9,128	[1]
Actuarial gains (a)	(539)		(400)
Tax expense	140		104
Reclassification net of tax	(399)		(296)
Realized gains on interest rate swaps reclassified to interest expense	(4,583)		1,421
Tax expense	1,192		369
Reclassification net of tax	(3,391)		1,052
Tax expense	(1,192)		(369)
Accumulated Gain (Loss), Net, Cash Flow Hedge, Parent [Member]
Balance	6,115	[1]	(3,524)
Other comprehensive gain before reclassifications	607		8,587
Amounts reclassified from accumulated other comprehensive income: (1)	(3,391)		1,052	[1]
Balance	3,331		6,115	[1]
Accumulated Defined Benefit Plans Adjustment Attributable to Parent [Member]
Balance	3,013	[1]	2,471
Other comprehensive gain before reclassifications	411		838
Amounts reclassified from accumulated other comprehensive income: (1)	(399)		(296)
Balance	$ 3,025		$ 3,013	[1]
[1]These components are included in the computation of benefit plan costs in Note 12.

Note 20 - Quarterly Financial_3

Note 20 - Quarterly Financial Information (Unaudited) (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2023	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Dec. 31, 2022	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Revenue	$ 134,245	$ 144,121	$ 207,267	$ 82,545	$ 159,806	$ 166,100	$ 187,561	$ 102,601	$ 568,178	$ 616,068	$ 541,453
Gross profit	29,503	32,129	61,363	11,275	37,890	41,269	51,233	21,064	134,270	151,456	141,872
Income before taxes	8,195	6,929	30,736	(16,626)	13,021	16,175	23,090	(4,925)	$ 29,234	$ 47,361	$ 34,588
Net income (loss)	$ 7,077	$ 5,792	$ 23,964	$ (13,110)	$ 11,512	$ 13,280	$ 17,725	$ (3,908)
Basic net earnings (loss) per common share attributable to common shareholders (in dollars per share)	$ 0.3	$ 0.25	$ 1.02	$ (0.58)	$ 0.49	$ 0.57	$ 0.76	$ (0.18)	$ 1.01	$ 1.65	$ 1.31
Earnings (loss) per common share assuming dilution attributable to common shareholders (in dollars per share)	0.29	0.24	1.01	(0.58)	0.49	0.56	0.75	(0.18)	$ 0.98	$ 1.63	$ 1.29
Dividends per share (in dollars per share)	$ 0.3	$ 0.3	$ 0.3	$ 0.3	$ 0.29	$ 0.29	$ 0.29	$ 0.29

Note 22 - Subsequent Events (De

Note 22 - Subsequent Events (Details Textual) - Credit Agreement [Member]		3 Months Ended					6 Months Ended
	Jan. 05, 2023	Sep. 30, 2024	Jun. 30, 2024	Dec. 31, 2023	Sep. 30, 2023	Jun. 30, 2021	Jun. 30, 2024
Debt Instrument Covenant Leverage Ratio	3.50%			4.25%	3.50%	3.50%
Subsequent Event [Member]
Debt Instrument Covenant Leverage Ratio		3.50%	4%				4%