Commercial Vehicle (CVGI) 10-Q 9 Nov 20 2020 Q3 Quarterly report Financial data

Cover

Cover - shares	9 Months Ended
	Sep. 30, 2020	Nov. 09, 2020
Document Information [Line Items]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Sep. 30, 2020
Document Transition Report	false
Entity File Number	001-34365
Entity Registrant Name	COMMERCIAL VEHICLE GROUP, INC.
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	41-1990662
Entity Address, Address Line One	7800 Walton Parkway
Entity Address, City or Town	New Albany
Entity Address, State or Province	OH
Entity Address, Postal Zip Code	43054(Zip Code)
City Area Code	614
Local Phone Number	289-5360
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		32,425,499
Amendment Flag	false
Document Fiscal Year Focus	2020
Document Fiscal Period Focus	Q3
Entity Central Index Key	0001290900
Current Fiscal Year End Date	--12-31
Common Stock
Document Information [Line Items]
Title of 12(b) Security	Common Stock, par value $0.1 per share
Trading Symbol	CVGI
Security Exchange Name	NASDAQ
Series B Preferred Stock
Document Information [Line Items]
Title of 12(b) Security	Rights to Purchase Series B Junior Participating Preferred Stock
No Trading Symbol Flag	false
Security Exchange Name	NASDAQ

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019
Current Assets:
Cash	$ 53,601	$ 39,511
Accounts receivable, net of allowances of $583 and $432, respectively	128,648	115,099
Inventories	83,303	82,872
Other current assets	13,031	18,490
Total current assets	278,583	255,972
Property, plant and equipment, net of accumulated depreciation of $156,780 and $154,939, respectively	64,556	73,686
Operating lease right-of-use assets, net	31,107	34,960
Goodwill	0	27,816
Intangible assets, net of accumulated amortization of $13,913 and $11,440, respectively	22,584	25,258
Deferred income taxes	28,109	14,654
Other assets, net	2,178	3,480
Total assets	427,117	435,826
Current Liabilities:
Accounts payable	89,435	63,058
Current operating lease liabilities	8,874	7,620
Accrued liabilities and other	36,445	32,673
Current portion of long-term debt	2,435	3,256
Total current liabilities	137,189	106,607
Long-term debt	147,965	153,128
Operating lease liabilities	25,135	29,414
Pension and other post-retirement benefits	10,382	10,666
Other long-term liabilities	11,101	7,323
Total liabilities	331,772	307,138
Stockholders’ Equity:
Preferred stock, $0.01 par value (5,000,000 shares authorized; no shares issued and outstanding)	0	0
Common stock, $0.01 par value (60,000,000 shares authorized; 30,985,669 and 30,801,255 shares issued and outstanding respectively)	310	323
Treasury stock, at cost: 1,464,392 shares, as of September 2020 and December 2019	(11,230)	(11,230)
Additional paid-in capital	248,323	245,852
Retained deficit	(93,220)	(60,307)
Accumulated other comprehensive loss	(48,838)	(45,950)
Total stockholders’ equity	95,345	128,688
Total liabilities and stockholders’ equity	$ 427,117	$ 435,826

CONDENSED CONSOLIDATED BALANC_2

CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($) $ in Thousands	Dec. 31, 2020	Sep. 30, 2020	Dec. 31, 2019
Statement of Financial Position [Abstract]
Allowances for credit losses		$ 583	$ 432
Property, plant and equipment, accumulated depreciation		156,780	154,939
Accumulated amortization on intangible assets		$ 13,913	$ 11,440
Preferred stock, par value (in dollars per share)		$ 0.01	$ 0.01
Preferred stock, shares authorized (in shares)		5,000,000	5,000,000
Preferred stock, shares issued (in shares)	0	0
Preferred stock, shares outstanding (in shares)		0	0
Common stock, par value (in dollars per share)		$ 0.01	$ 0.01
Common stock, shares authorized (in shares)		60,000,000	60,000,000
Common stock, shares issued (in shares)		30,985,669	30,801,255
Common stock, shares outstanding (in shares)		30,985,669	30,801,255
Treasury stock, shares (in shares)		1,464,392	1,464,392

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Income Statement [Abstract]
Revenues	$ 187,697	$ 225,399	$ 501,698	$ 711,753
Cost of Revenues	163,538	195,955	450,761	616,784
Gross profit	24,159	29,444	50,937	94,969
Selling, General and Administrative Expenses	14,408	17,531	47,491	48,978
Amortization Expense	858	437	2,575	1,080
Impairment Expense	0	0	29,017	0
Operating (Loss) Income	8,893	11,476	(28,146)	44,911
Interest and Other Expense	5,674	3,800	16,142	15,686
(Loss) Income Before Provision for Income Taxes	3,219	7,676	(44,288)	29,225
(Benefit) Provision for Income Taxes	(959)	496	(11,375)	5,913
Net (Loss) Income	$ 4,178	$ 7,180	$ (32,913)	$ 23,312
(Loss) Earnings per Common Share:
Basic (in dollars per share)	$ 0.13	$ 0.23	$ (1.07)	$ 0.76
Diluted (in dollars per share)	$ 0.13	$ 0.23	$ (1.07)	$ 0.76
Weighted Average Shares Outstanding:
Basic (in shares)	30,986	30,581	30,894	30,547
Diluted (in shares)	31,617	30,852	30,894	30,829

CONDENSED CONSOLIDATED STATEM_2

CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE (LOSS) INCOME - USD ($) $ in Thousands	3 Months Ended						9 Months Ended
	Sep. 30, 2020	Jun. 30, 2020	Mar. 31, 2020	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Sep. 30, 2020	Sep. 30, 2019
Statement of Comprehensive Income [Abstract]
Net (Loss) Income	$ 4,178			$ 7,180			$ (32,913)	$ 23,312
Other comprehensive (loss) income:
Foreign currency exchange translation adjustments	2,628			(3,388)			(257)	(3,051)
Minimum pension liability, net of tax	(957)			(2,095)			(1,850)	(1,005)
Derivative instrument, net of tax	893			(515)			(781)	(193)
Other comprehensive (loss) income	2,564			(5,998)			(2,888)	(4,249)
Comprehensive (loss) income	$ 6,742	$ (9,919)	$ (32,624)	$ 1,182	$ 8,101	$ 9,780	$ (35,801)	$ 19,063

CONDENSED CONSOLIDATED STATEM_3

CONDENSED CONSOLIDATED STATEMENTS OF STOCKHOLDERS’ EQUITY - USD ($) $ in Thousands	Total	Common Stock	Treasury Stock	Additional Paid In Capital	Retained Deficit	Accumulated  Other Comp. Loss
Beginning balance (in shares) at Dec. 31, 2018		30,512,843
Beginning balance at Dec. 31, 2018	$ 109,596	$ 318	$ (10,245)	$ 243,007	$ (76,013)	$ (47,471)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Share-based compensation expense	761			761
Total comprehensive loss	9,780				9,986	(206)
Ending balance (in shares) at Mar. 31, 2019		30,512,843
Ending balance at Mar. 31, 2019	120,065	$ 318	(10,245)	243,768	(66,099)	(47,677)
Beginning balance (in shares) at Dec. 31, 2018		30,512,843
Beginning balance at Dec. 31, 2018	109,596	$ 318	(10,245)	243,007	(76,013)	(47,471)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Total comprehensive loss	19,063
Ending balance (in shares) at Sep. 30, 2019		30,581,274
Ending balance at Sep. 30, 2019	130,788	$ 319	(10,245)	245,207	(52,773)	(51,720)
Beginning balance (in shares) at Mar. 31, 2019		30,512,843
Beginning balance at Mar. 31, 2019	120,065	$ 318	(10,245)	243,768	(66,099)	(47,677)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Share-based compensation expense (in shares)		68,431
Share-based compensation expense	719	$ 1		718
Total comprehensive loss	8,101				6,146	1,955
Ending balance (in shares) at Jun. 30, 2019		30,581,274
Ending balance at Jun. 30, 2019	128,885	$ 319	(10,245)	244,486	(59,953)	(45,722)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Share-based compensation expense	721			721
Total comprehensive loss	1,182				7,180	(5,998)
Ending balance (in shares) at Sep. 30, 2019		30,581,274
Ending balance at Sep. 30, 2019	$ 130,788	$ 319	(10,245)	245,207	(52,773)	(51,720)
Beginning balance (in shares) at Dec. 31, 2019	30,801,255	30,801,255
Beginning balance at Dec. 31, 2019	$ 128,688	$ 323	(11,230)	245,852	(60,307)	(45,950)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Share-based compensation expense (in shares)		46,014
Share-based compensation expense	862			862
Total comprehensive loss	(32,624)				(24,594)	(8,030)
Ending balance (in shares) at Mar. 31, 2020		30,847,269
Ending balance at Mar. 31, 2020	$ 96,926	$ 323	(11,230)	246,714	(84,901)	(53,980)
Beginning balance (in shares) at Dec. 31, 2019	30,801,255	30,801,255
Beginning balance at Dec. 31, 2019	$ 128,688	$ 323	(11,230)	245,852	(60,307)	(45,950)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Share-based compensation expense (in shares)		184,414
Share-based compensation expense	2,458	$ (13)		2,471
Total comprehensive loss	$ (35,801)				(32,913)	(2,888)
Ending balance (in shares) at Sep. 30, 2020	30,985,669	30,985,669
Ending balance at Sep. 30, 2020	$ 95,345	$ 310	(11,230)	248,323	(93,220)	(48,838)
Beginning balance (in shares) at Mar. 31, 2020		30,847,269
Beginning balance at Mar. 31, 2020	96,926	$ 323	(11,230)	246,714	(84,901)	(53,980)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Share-based compensation expense (in shares)		138,400
Share-based compensation expense	854	$ (14)		868
Total comprehensive loss	(9,919)				(12,497)	2,578
Ending balance (in shares) at Jun. 30, 2020		30,985,669
Ending balance at Jun. 30, 2020	87,861	$ 309	(11,230)	247,582	(97,398)	(51,402)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Share-based compensation expense	742	$ 1		741
Total comprehensive loss	$ 6,742				4,178	2,564
Ending balance (in shares) at Sep. 30, 2020	30,985,669	30,985,669
Ending balance at Sep. 30, 2020	$ 95,345	$ 310	$ (11,230)	$ 248,323	$ (93,220)	$ (48,838)

CONDENSED CONSOLIDATED STATEM_4

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019
Cash Flows from Operating Activities:
Net (Loss) Income	$ (32,913)	$ 23,312
Adjustments to reconcile net income to cash flows from operating activities:
Depreciation and amortization	13,835	10,865
Impairment expense	29,017	0
Non-cash amortization of debt financing costs	1,365	1,030
Shared-based compensation expense	2,471	2,200
Payment in kind interest expense	3,649	0
Deferred income taxes	(13,267)	1,840
Non-cash loss on derivative contracts	2,038	2,092
Change in other operating items:
Accounts receivable	(13,686)	(20,454)
Inventories	(626)	1,191
Prepaid expenses	2,539	(2,607)
Accounts payable	26,856	3,272
Other operating activities, net	9,494	5,767
Net cash provided by operating activities	30,772	28,508
Cash Flows from Investing Activities:
Purchases of property, plant and equipment	(6,021)	(18,743)
Proceeds from disposal/sale of property, plant and equipment	569	20
Payments for acquisition of business	0	(34,000)
Net cash used in investing activities	(5,452)	(52,723)
Cash Flows from Financing Activities:
Borrowings on Revolving Credit Facility	15,000	8,500
Repayment of Revolving Credit Facility	(15,000)	(8,500)
Loan amendment costs	(2,579)	0
Repayment of Term Loan	(8,281)	(6,338)
Other financing activities	(339)	(381)
Net cash used in financing activities	(11,199)	(6,719)
Effect of Foreign Currency Exchange Rate Changes on Cash	(31)	(1,276)
Net Decrease in Cash	14,090	(32,210)
Cash:
Beginning of period	39,511	70,913
End of period	53,601	38,703
Supplemental Cash Flow Information:
Cash paid for interest	9,317	10,212
Cash paid for income taxes, net	906	5,530
Unpaid purchases of property and equipment included in accounts payable	$ 108	$ 155

Description of Business and Bas

Description of Business and Basis of Presentation	9 Months Ended
	Sep. 30, 2020
Accounting Policies [Abstract]
Description of Business and Basis of Presentation	Description of Business and Basis of Presentation Commercial Vehicle Group, Inc. (through its subsidiaries) is a diversified industrial company and leading supplier of seating systems, warehouse automation subsystems, wire harnesses, plastic parts, and mechanical assemblies for many markets including the following: trucking, construction, retail, military, bus, agricultural, and off-road recreational markets . References herein to the "Company", "CVG", "we", "our", or "us" refer to Commercial Vehicle Group, Inc. and its subsidiaries. We have manufacturing operations in the United States, Mexico, China, United Kingdom, Belgium, Czech Republic, Ukraine, Thailand, India and Australia. Our products are primarily sold in North America, Europe, and the Asia-Pacific region. We primarily manufacture customized products on a sequenced basis to meet the requirements of our customers. We believe our trucking products are used by a majority of the North American Commercial Truck markets, many construction vehicle original equipment manufacturers (“OEMs”), and many of the top e-commerce retailers. We have prepared the unaudited condensed consolidated financial statements included herein pursuant to the rules and regulations of the United States Securities and Exchange Commission (“SEC”). The information furnished in the unaudited condensed consolidated financial statements includes normal recurring adjustments and reflects all adjustments, which are, in the opinion of management, necessary for a fair presentation of the results of operations and statements of financial position for the interim periods presented. Certain information and footnote disclosures normally included in the consolidated financial statements prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) have been condensed or omitted pursuant to such rules and regulations. We believe that the disclosures are adequate to make the information presented not misleading when read in conjunction with our fiscal 2019 consolidated financial statements and the notes thereto included in Part II, Item 8 of our Annual Report on Form 10-K ("2019 Form 10-K") as filed with the SEC on March 16, 2020. Unless otherwise indicated, all amounts are in thousands, except share and per share amounts. Certain changes to presentation of balances in the Condensed Consolidated Statement of Operations have been made to conform to current year presentation. S EGMENTS Operating segments are defined as components of an enterprise that are evaluated regularly by the Company’s chief operating decision maker (“CODM”), which is our President and Chief Executive Officer. Each of these segments consists of a number of manufacturing facilities. Certain of our facilities manufacture and sell products through both of our segments. Each manufacturing facility that sells products through both segments is reflected in the financial results of the segment that has the greatest amount of revenues from that manufacturing facility. Our segments are more specifically described below. The Electrical Systems Segment manufactures and sells the following products: • Electrical wire harnesses, control panels, electro-mechanical and cable assemblies primarily for the construction, agricultural, industrial, automotive, truck, mining, rail and military industries in North America, Europe and Asia-Pacific; • Plastic components ("Trim") primarily for the North America medium- and heavy-duty truck ("MD/HD Truck") market; • Mirrors, wipers and controls primarily for the truck, bus, agriculture, construction, rail and military markets in North America and Europe; • Cab structures for the North American MD/HD Truck market; and • Warehouse automation subsystems. The Global Seating Segment manufactures and sells the following products: • Seats and seating systems ("Seats") primarily to the MD/HD Truck, construction, agriculture and mining markets in North America, Asia-Pacific and Europe; • Office seating in Europe and Asia-Pacific; and • Aftermarket seats and components in North America, Europe and Asia-Pacific.

Recently Issued Accounting Pron

Recently Issued Accounting Pronouncements	9 Months Ended
	Sep. 30, 2020
Accounting Changes and Error Corrections [Abstract]
Recently Issued Accounting Pronouncements	Recently Issued Accounting Pronouncements In March 2020, the FASB issued Accounting Standards Update ("ASU") No. 2020-04, "Reference Rate Reform (Topic 848)". The ASU facilitates the effects of Reference Rate Reform on financial reporting and provides optional expedients and exceptions for applying GAAP to contracts, hedging relationships, and other transactions affected by reference rate reform if certain criteria are met. ASU 2020-04 is effective as of March 12, 2020 through December 31, 2022. We are evaluating the effect this ASU will have on the Company. Accounting Pronouncements Implemented in the nine months ended September 30, 2020 In March 2020, the FASB issued ASU No. 2020-03, "Codification Improvements to Financial Instruments". The ASU clarifies disclosure guidance for fair value options, adds clarifications to the subsequent measurement of fair value, clarifies disclosure for depository and lending institutions, clarifies the line-of-credit or revolving-debt arrangements guidance, and the interaction of Financial Instruments - Credit Losses (Topic 326) with Leases (Topic 842) and Transfers and Servicing-Sales of Financial Assets (Subtopic 860-20). In accordance with ASU 2020-03, the Company adopted the guidance as of March 31, 2020. We were not materially impacted by the implementation of this pronouncement. In January 2017, the FASB issued ASU No. 2017-04, "Intangibles - Goodwill and Other (Topic 350): Simplifying the Test for Goodwill Impairment". ASU 2017-04 provides simplification for the subsequent measurement of goodwill by eliminating Step 2 from the goodwill impairment test. Annual impairment tests should be completed by comparing the fair value of a reporting unit to its carrying amount and impairment should not exceed the goodwill allocated to the reporting unit. Additionally, this ASU eliminated the requirement to assess reporting units with zero or negative carrying amounts. The Company implemented ASU 2017-04 as of January 1, 2020 with no material impact. Subsequent to such implementation, we fully impaired our goodwill. Refer to Note 11, Goodwill and Intangible Assets for more details.

Restatement of Previously Issue

Restatement of Previously Issued Consolidated Financial Statements	9 Months Ended
	Sep. 30, 2020
Accounting Changes and Error Corrections [Abstract]
Restatement of Previously Issued Consolidated Financial Statements	Restatement of Previously Issued Consolidated Financial Statements Restatement Background As noted in our 2019 Form 10-K, the Audit Committee of the Board of Directors (the “Audit Committee”) of the Company, after considering the recommendations of management, and discussing such recommendations with outside SEC counsel, concluded that our 2018 Financial Statements, included in our Annual Report on Form 10-K as of and for the fiscal year ended December 31, 2018 (the “2018 Annual Report”), and our unaudited consolidated financial statements as of and for the quarterly periods ended March 31, 2019 and 2018, June 30, 2019 and 2018, and September 30, 2019 and 2018, included in our Quarterly Reports on Form 10-Q for the quarterly periods ended March 31, 2019, June 30, 2019 and September 30, 2019 (the "2019 Quarterly Reports”), should no longer be relied upon due to misstatements that are described in greater detail below, and that we would restate such financial statements to make the necessary accounting corrections. The Company evaluated the materiality of these errors both qualitatively and quantitatively in accordance with Staff Accounting Bulletin (“SAB”) No. 99, Materiality and SAB No. 108, Considering the Effects of Prior Year Misstatements in Current Year Financial Statements, and determined the effect of these corrections was material to the consolidated financial statements as of and for the year ended December 31, 2018 and the quarterly periods ended March 31, 2019 and 2018, June 30, 2019 and 2018, and September 30, 2019 and 2018. As a result of the material misstatements, we have restated our consolidated financial statements as of and for the year ended December 31, 2018 and our unaudited consolidated financial statements as of and for the quarterly periods ended March 31, 2019 and 2018, June 30, 2019 and 2018, and September 30, 2019 and 2018, in accordance with ASC 250, Accounting Changes and Error Corrections (the "Restated Financial Statements"). The following tables present the impacts of the restatement adjustments to the previously reported financial information for the period ended September 30, 2019. The restatement references identified in the following tables directly correlate to the restatement adjustments detailed below. The restatement adjustments and error correction and their impact on previously reported consolidated financial statements are described below. (a) Understatement of cost of revenues and impacted balance sheet accounts - Corrections for the understatement of cost of revenues by improperly capitalizing certain manufacturing expenses. Balance sheet accounts adjusted as a result of the improper capitalization of expenses include other current assets, accounts receivable, net of allowances and construction in progress. (b) Property, plant and equipment, net - We recorded an adjustment for a previously identified property, plant and equipment, net error unrelated to the understatement of cost of revenues and related balance sheet accounts misstatements. This PPE was no longer in service as of the year ended December 31, 2016. COMMERCIAL VEHICLE GROUP, INC. AND SUBSIDIARIES CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (Unaudited) Three Months Ended September 30, 2019 Nine Months Ended September 30, 2019 As Previously Reported Restatement Adjustments As Restated As Previously Reported Restatement Adjustments As Restated Restatement References Revenues $ 225,399 $ — $ 225,399 $ 711,753 $ — $ 711,753 Cost of Revenues 194,195 1,760 195,955 612,206 4,578 616,784 a, b Gross profit 31,204 (1,760) 29,444 99,547 (4,578) 94,969 Selling, General and Administrative Expenses 17,531 — 17,531 48,978 — 48,978 Amortization Expense 437 — 437 1,080 — 1,080 Operating Income 13,236 (1,760) 11,476 49,489 (4,578) 44,911 Interest and Other Expense 3,800 — 3,800 15,686 — 15,686 Income before provision for income taxes 9,436 (1,760) 7,676 33,803 (4,578) 29,225 a, b Provision for Income Taxes 916 (420) 496 6,976 (1,063) 5,913 a, b Net Income $ 8,520 $ (1,340) $ 7,180 $ 26,827 $ (3,515) $ 23,312 Income per share attributable to common stockholders: Basic $ 0.28 $ (0.04) $ 0.23 $ 0.88 $ (0.12) $ 0.76 Diluted $ 0.28 $ (0.04) $ 0.23 $ 0.87 $ (0.11) $ 0.76 Weighted average common shares outstanding: Basic 30,581 30,581 30,581 30,547 30,547 30,547 Diluted 30,852 30,852 30,852 30,829 30,829 30,829 For the three months ended September 30, 2019 (a) Understatement of cost of revenues and impacted balance sheet accounts. As a result of the understatement of cost of revenues, the correction resulted in a $1.7 million increase in cost of revenues; a $0.4 million decrease in provision for income taxes; and a $1.3 million decrease in net income. (b) Property, plant and equipment, net error correction. The immaterial error correction of property, plant and equipment, net, resulted in an immaterial decrease in cost of revenues; an immaterial increase in provision for income taxes; and an immaterial increase in net income. For the nine months ended September 30, 2019 (a) Understatement of cost of revenues and impacted balance sheet accounts. As a result of the understatement of cost of revenues, the correction resulted in a $4.7 million increase in cost of revenues; a $1.1 million decrease in provision for income taxes; and a $3.6 million decrease in net income. (b) Property, plant and equipment, net error correction. The immaterial error correction of property, plant and equipment, net, resulted in a $0.1 million decrease in cost of revenues; an immaterial increase in provision for income taxes; and a $0.1 million increase in net income. COMMERCIAL VEHICLE GROUP, INC. AND SUBSIDIARIES CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (Unaudited) Three Months Ended September 30, 2019 Nine Months Ended September 30, 2019 As Previously Reported Restatement Adjustments As Restated As Previously Reported Restatement Adjustments As Restated Restatement References Net Income $ 8,520 $ (1,340) $ 7,180 $ 26,827 $ (3,515) $ 23,312 a, b Other comprehensive income (loss): — — Foreign currency translation adjustments (3,388) — (3,388) (3,051) — (3,051) Minimum pension liability, net of tax (2,095) — (2,095) (1,005) — (1,005) Derivative instrument (515) — (515) (193) — (193) Other comprehensive income (5,998) — (5,998) (4,249) — (4,249) Comprehensive income $ 2,522 $ (1,340) $ 1,182 $ 22,578 $ (3,515) $ 19,063 For the three months ended September 30, 2019 (a) Understatement of cost of revenues and impacted balance sheet accounts. As a result of the understatement of cost of revenues, the correction resulted in a $1.3 million decrease in net income. Refer to descriptions of the adjustments and their impacts to net income above. (b) Property, plant and equipment, net error correction. The immaterial error correction of property, plant and equipment, net, resulted in an immaterial increase in net income. Refer to descriptions of the adjustment and its impact to net income above. For the nine months ended September 30, 2019 (a) Understatement of cost of revenues and impacted balance sheet accounts. As a result of the understatement of cost of revenues, the correction resulted in a $3.6 million decrease in net income. Refer to descriptions of the adjustments and their impacts to net income above. (b) Property, plant and equipment, net error correction. The immaterial error correction of property, plant and equipment, net, resulted in a $0.1 million increase in net income. Refer to descriptions of the adjustment and its impact to net income above. COMMERCIAL VEHICLE GROUP, INC. AND SUBSIDIARIES CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) Nine Months Ended September 30, 2019 As Previously Reported Restatement Adjustments As Restated Restatement References Cash Flows from Operating Activities: Net Income $ 26,827 $ (3,515) $ 23,312 a, b Adjustments to reconcile net income to cash flows from operating activities: Depreciation and amortization 10,976 (111) 10,865 b Non-cash amortization of debt financing costs 1,030 — 1,030 Shared-based compensation expense 2,200 — 2,200 Deferred income taxes 2,903 (1,063) 1,840 a, b Non-cash loss / (gain) on derivative contracts 2,092 — 2,092 Change in other operating items: Accounts receivable (19,765) (689) (20,454) a Inventories 1,191 — 1,191 Prepaid expenses (7,458) 4,851 (2,607) a Accounts payable 3,272 — 3,272 Other operating activities, net 5,767 — 5,767 Net cash provided by operating activities 29,035 (527) 28,508 Cash Flows from Investing Activities: Purchases of property, plant and equipment (19,270) 527 (18,743) a Proceeds from disposal/sale of property, plant and equipment 20 — 20 Payments for acquisitions (34,000) — (34,000) Net cash used in investing activities (53,250) 527 (52,723) Cash Flows from Financing Activities: Borrowings on Revolving Credit Facility 8,500 — 8,500 Repayment of Revolving Credit Facility (8,500) — (8,500) Repayment of Term Loan (6,338) — (6,338) Other financing activities (381) — (381) Net cash used in financing activities (6,719) — (6,719) Effect of Foreign Currency Exchange Rate Changes on Cash (1,276) — (1,276) Net Decrease in Cash (32,210) — (32,210) Cash: Beginning of period 70,913 — 70,913 End of period $ 38,703 $ — $ 38,703 Supplemental Cash Flow Information: Cash paid for interest $ 10,212 $ — $ 10,212 Cash paid for income taxes, net $ 5,530 $ — $ 5,530 Unpaid purchases of property and equipment included in accounts payable $ 155 $ — $ 155 For the nine months ended September 30, 2019 (a) Understatement of cost of revenues and impacted balance sheet accounts. As a result of the understatement of cost of revenues, the correction resulted in a $3.6 million decrease in net income; a $1.1 million decrease in deferred income tax; a $0.7 million increase in change in accounts receivable, a $4.9 million decrease in change in prepaid expenses; and a $0.5 million decrease in purchases of property, plant and equipment. (b) Property, plant and equipment, net error correction. The immaterial error correction of property, plant and equipment, net, resulted in a $0.1 million increase in net income; a $0.1 million decrease in depreciation expense; and an immaterial increase in deferred income tax.

Revenue Recognition

Revenue Recognition	9 Months Ended
	Sep. 30, 2020
Revenue from Contract with Customer [Abstract]
Revenue Recognition	Revenue Recognition Our products include electrical wire harnesses, control panels, electro-mechanical and cable assemblies; Trim; Seats; and cab structures and sleeper boxes; mirrors, wipers, controls and warehouse automation subsystems. We sell these products, except warehouse automation subsystems, into multiple geographic regions including North America, Europe and Asia-Pacific and to multiple customer end markets including MD/HD Truck OEMs, Construction OEMs, industrial, military, Bus OEMs, the aftermarket and other markets. We sell warehouse automation subsystems to warehouse automation customers. The nature, timing and uncertainty of recognition of revenue and associated cash flows across the varying product lines, geographic regions and customer end markets is substantially consistent. Contractual Arrangements Revenue is measured based on terms and conditions specified in contracts or purchase orders with customers. We have long-term contracts with some customers that govern overall terms and conditions which are accompanied by purchase orders that define specific order quantities and/or price. We have many customers with which we conduct business for which the terms and conditions are outlined in purchase orders without a long-term contract. We generally do not have customer contracts with minimum order quantity requirements. Amount and Timing of Revenue Recognition The transaction price is based on the consideration to which the Company will be entitled in exchange for transferring control of a product to the customer. This is defined in a purchase order or in a separate pricing arrangement and represents the stand-alone selling price. Our payment terms vary by customer. None of the Company's contracts as of September 30, 2020, contained a significant financing component. We typically do not have multiple performance obligations requiring us to allocate a transaction price. We recognize revenue at the point in time when we satisfy a performance obligation by transferring control of a product to a customer, usually at a designated shipping point and in accordance with customer specifications. Estimates are made for variable consideration resulting from quality, delivery, discounts or other issues affecting the value of revenue and accounts receivable. This amount is estimated based on historical trends and current market conditions, and only amounts deemed collectible are recognized as revenues. Other Matters Shipping and handling costs billed to customers are recorded in revenues and costs associated with outbound freight are generally accounted for as a fulfillment cost and are included in cost of revenues. We generally do not provide for extended warranties or material customer incentives. Our customers typically do not have a general right of return for our products. We had outstanding customer accounts receivable, net of allowances, of $128.6 million as of September 30, 2020 and $115.1 million as of December 31, 2019. We generally do not have other assets or liabilities associated with customer arrangements. In general, we do not make significant judgments that impact our recognition of revenue. Refer to Note 16, Segment Reporting for revenue disclosures by reportable segments.

Fair Value Measurement

Fair Value Measurement	9 Months Ended
	Sep. 30, 2020
Fair Value Disclosures [Abstract]
Fair Value Measurement	Fair Value Measurement Fair value is the price that would be received from selling an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. Fair value is estimated by applying the following hierarchy, which prioritizes the inputs used to measure fair value into three levels, and bases the categorization within the hierarchy upon the lowest level of input that is available and significant to the fair value measurement: Level 1 - Unadjusted quoted prices in active markets for identical assets and liabilities. Level 2 - Observable inputs other than those included in Level 1. For example, quoted prices for similar assets or liabilities in active markets or quoted prices for identical assets or liabilities in inactive markets. Level 3 - Significant unobservable inputs reflecting management’s own assumptions about the inputs used in pricing the asset or liability. Our financial instruments consisted of cash, accounts receivable, accounts payable, accrued liabilities, pension assets and liabilities and our revolving credit facility. The carrying value of these instruments approximates fair value as a result of the short duration of such instruments or due to the variability of the interest cost associated with such instruments. Foreign Currency Forward Exchange Contracts. Our derivative assets and liabilities represent foreign exchange contracts that are measured at fair value using observable market inputs such as forward rates, interest rates, our own credit risk and counterparty credit risk. Based on the utilization of these inputs, the derivative assets and liabilities are classified as Level 2. To manage our risk for transactions denominated in Mexican Pesos, we have entered into forward exchange contracts that are designated as cash flow hedge instruments, which are recorded in the Condensed Consolidated Balance Sheets at fair value. The gains and losses as a result of the changes in fair value of the hedge contract are deferred in accumulated other comprehensive loss and recognized in cost of revenues in the period the related hedge transactions are recognized. Refer to Note 17, Derivative Contracts for additional disclosures. Interest Rate Swap Agreement. To manage our exposure to variable interest rates, we have entered into an agreement (the “Interest Rate Swap Agreement”) with Bank of America, N.A. whereby the Company has agreed to exchange, at a specified interval, the difference between fixed and variable interest amounts calculated by reference to an agreed upon notional principal amount. The Interest Rate Swap Agreement is intended to mitigate the impact of rising interest rates on the Company and covers $80 million of outstanding debt under the senior secured term loan facility. The Company expects this agreement to remain effective during the remaining term of the Interest Rate Swap Agreement and records the impact of the agreement in interest and other expense in the Condensed Consolidated Statements of Operations. Refer to Note 17, Derivative Contracts for additional disclosures. The fair values of our derivative assets and liabilities and contingent consideration measured on a recurring basis are categorized as follows: September 30, 2020 December 31, 2019 Total Level 1 Level 2 Level 3 Total Level 1 Level 2 Level 3 Derivative assets Foreign exchange contract 1 $ 115 $ — $ 115 $ — $ 464 $ — $ 464 $ — Interest rate swap agreement 2 $ 1,127 $ — $ 1,127 $ — $ 150 $ — $ 150 $ — Derivative liabilities Foreign exchange contract 3 $ 530 $ — $ 530 $ — $ — $ — $ — $ — Interest rate swap agreement 3 $ 2,485 $ — $ 2,485 $ — $ 995 $ — $ 995 $ — Earnout liability Contingent consideration 4 $ 8,800 $ — $ — $ 8,800 $ 4,700 $ — $ — $ 4,700 Derivative equity Foreign exchange contract 5 $ (317) $ — $ (317) $ — $ 464 $ — $ 464 $ — 1. Presented in the Condensed Consolidated Balance Sheets in other current assets and other non-current assets and based on observable market transactions of spot and forward rates. 2. Presented in the Condensed Consolidated Balance Sheets in accrued liabilities and based on observable market transactions of forward rates. 3. Presented in the Condensed Consolidated Balance Sheets in accrued liabilities and other and based on observable market transactions of forward rates. 4. Presented in the Condensed Consolidated Balance Sheets in accrued liabilities and other long term liabilities and based on a Monte Carlo valuation model. 5. Presented in the Condensed Consolidated Balance Sheets in accumulated other comprehensive income and based on observable market transactions of spot and forward rates. The fair value of long-term debt obligations is based on a fair value model utilizing observable inputs. Based on these inputs, our long-term debt fair value as disclosed is classified as Level 2. The carrying amounts and fair values of our long-term debt obligations are as follows: September 30, 2020 December 31, 2019 Carrying Fair Value Carrying Fair Value Term loan and security agreement 1 $ 150,400 $ 133,904 $ 156,384 $ 157,983 1. Presented in the Condensed Consolidated Balance Sheets as the current portion of long-term debt of $2.4 million and long-term debt of $148.0 million as of September 30, 2020, and current portion of long-term debt of $3.3 million and long-term debt of $153.1 million as of December 31, 2019. Long Lived Assets Impairment. For the nine months ended September 30, 2020, an impairment charge of $1.1 million was recognized for the Electrical Systems segment, $0.4 million related to an operating lease right-of-use asset and $0.7 million related to property, plant and equipment. Additionally, for the nine months ended September 30, 2020, an impairment charge of $0.8 million was recognized for the corporate aircraft and was based on the selling price, less selling costs, of $0.3 million. These impairment charges are presented in impairment expense in the Condensed Consolidated Statements of Operations. Goodwill Impairment. For the nine months ended September 30, 2020, an impairment charge of $27.1 million was recognized for goodwill and was based on the estimated fair values of goodwill for the reporting units compared to the net carrying values at March 31, 2020. The impairment charge is presented in impairment expense in the Condensed Consolidated Statements of Operations.

Stockholders' Equity

Stockholders' Equity	9 Months Ended
	Sep. 30, 2020
Equity [Abstract]
Stockholders' Equity	Stockholders’ Equity Common Stock — Our authorized capital stock consists of 60,000,000 shares of common stock with a par value of $0.01 per share; of which, 30,985,669 and 30,801,255 shares were issued and outstanding as of September 30, 2020 and December 31, 2019, respectively. Preferred Stock — Our authorized capital stock also consists of 5,000,000 shares of preferred stock with a par value of $0.01 per share; no preferred shares were outstanding as of September 30, 2020 and December 31, 2019. Earnings Per Share — Basic earnings per share is determined by dividing net income by the weighted average number of common shares outstanding during the period. Diluted earnings per share presented is determined by dividing net income by the weighted average number of common shares and potential common shares outstanding during the period as determined by the Treasury Stock Method. Potential common shares are included in the diluted earnings per share calculation when dilutive. Diluted earnings per share for the three and nine months ended September 30, 2020 and 2019 includes the effect of potential common shares issuable when dilutive, and is as follows: Three Months Ended September 30, Nine Months Ended September 30, 2020 2019 2020 2019 Net (loss) income $ 4,178 $ 7,180 $ (32,913) $ 23,312 Weighted average number of common shares outstanding (in '000s) 30,986 30,581 30,894 30,547 Dilutive effect of restricted stock grants after application of the Treasury Stock Method (in '000s) 631 271 — 282 Dilutive shares outstanding 31,617 30,852 30,894 30,829 Basic (loss) earnings per share $ 0.13 $ 0.23 $ (1.07) $ 0.76 Diluted (loss) earnings per share $ 0.13 $ 0.23 $ (1.07) $ 0.76 The Company has adjusted certain prior period amounts for the restatement and immaterial corrections of error. See Note 3, Restatement of Previously Issued Consolidated Financial Statements for details. There were 282 thousand outstanding restricted shares awarded that were excluded from the calculation of diluted earnings per share for the three months ended September 30, 2020 and no outstanding restricted shares awarded that were excluded from the calculation of diluted earnings per shares for the three months ended September 30, 2019. There were 256 thousand outstanding restricted shares awarded that were excluded from the calculation of diluted earnings per share for the nine months ended September 30, 2020 and 18 thousand outstanding restricted shares awarded that were excluded from the calculation of diluted earnings per shares for the nine months ended September 30, 2019. Dividends — We have not declared or paid any cash dividends in the past. The terms of our debt and credit facilities (as described in Note 14, Debt and Credit Facilities) restrict the payment or distribution of our cash and other assets, including cash dividend payments. The changes in stockholder's equity are as follows: Nine Months Ended September 30, 2020 Common Stock Treasury Additional Paid In Capital Retained Accumulated Total CVG Stockholders’ Shares Amount Balance - December 31, 2019 30,801,255 $ 323 $ (11,230) $ 245,852 $ (60,307) $ (45,950) $ 128,688 Share-based compensation expense 46,014 — — 862 — — 862 Total comprehensive income — — — — (24,594) (8,030) (32,624) Balance - March 31, 2020 30,847,269 $ 323 $ (11,230) $ 246,714 $ (84,901) $ (53,980) $ 96,926 Share-based compensation expense 138,400 (14) — 868 — — 854 Total comprehensive income — — — — (12,497) 2,578 (9,919) Balance - June 30, 2020 30,985,669 $ 309 $ (11,230) $ 247,582 $ (97,398) $ (51,402) $ 87,861 Share-based compensation expense — 1 — 741 — — 742 Total comprehensive income — — — — 4,178 2,564 6,742 Balance - September 30, 2020 30,985,669 $ 310 $ (11,230) $ 248,323 $ (93,220) $ (48,838) $ 95,345 Nine Months Ended September 30, 2019 Common Stock Treasury Additional Retained Deficit 1 Accumulated Total CVG Stockholders’ Shares Amount Balance - December 31, 2018 (as restated) 30,512,843 $ 318 $ (10,245) $ 243,007 $ (76,013) $ (47,471) $ 109,596 Share-based compensation expense — — — 761 — — 761 Cumulative effect of adoption of Topic 842 — — — — (72) — (72) Total comprehensive income — — — — 9,986 (206) 9,780 Balance - March 31, 2019 (as restated) 30,512,843 $ 318 $ (10,245) $ 243,768 $ (66,099) $ (47,677) $ 120,065 Share-based compensation expense 68,431 1 — 718 — — 719 Total comprehensive income — — — — 6,146 1,955 8,101 Balance - June 30, 2019 (as restated) 30,581,274 $ 319 $ (10,245) $ 244,486 $ (59,953) $ (45,722) $ 128,885 Share-based compensation expense — — — 721 — — 721 Total comprehensive income — — — — 7,180 (5,998) 1,182 Balance - September 30, 2019 (as restated) 30,581,274 $ 319 $ (10,245) $ 245,207 $ (52,773) $ (51,720) $ 130,788 1. The Company has adjusted certain prior period amounts for the restatement and immaterial corrections of error. See Note 3, Restatement of Previously Issued Consolidated Financial Statements for details. Shareholder Rights Plan On June 23, 2020, the Company’s Board of Directors adopted a limited duration rights plan and declared a dividend distribution of one right (each, a “Right” and together with all other such rights distributed or issued pursuant thereto, the “Rights”) for each outstanding share of common stock, par value $0.01, of the Company, as of July 5, 2020, the record date for such dividend. Each holder of common stock as of the record date will receive a dividend of one Right per share of common stock. The Rights will become exercisable only if a person or persons acquires beneficial ownership of 10% or more of the Company's outstanding common stock, or 15% in the case of certain passive investors. In the event that the Rights become exercisable, each holder of Rights (other than the person or group triggering the rights plan) will be entitled to purchase, at the Right’s exercise price, a number of shares of our common stock having a market value of twice the Right’s exercise price. The rights plan will expire on June 24, 2021 unless earlier terminated or amended by our Board of Directors.

Share-Based Compensation

Share-Based Compensation	9 Months Ended
	Sep. 30, 2020
Share-based Payment Arrangement [Abstract]
Share-Based Compensation	Share-Based Compensation The company's outstanding share-based compensation is comprised solely of restricted stock awards. Restricted Stock Awards – Restricted stock awards are a grant of shares of common stock that may not be sold, encumbered or disposed of and that may be forfeited in the event of certain terminations of employment or in the case of the board of directors a separation for cause, prior to the end of a restricted period set by the Compensation Committee of the Board of Directors. A participant granted restricted stock generally has all of the rights of a stockholder, unless the Compensation Committee determines otherwise. The following table summarizes information about outstanding restricted stock grants as of September 30, 2020: Grant Shares Granted Nonvested Shares Vesting Schedule Unearned Remaining October 2017 303 51 3 equal annual installments commencing on October 20, 2018 $ 40.3 1 October 2018 382 130 3 equal annual installments commencing on October 20, 2019 $ 473.1 13 October 2019 12 10 3 equal annual installments commencing on October 20, 2020 $ 51.5 25 January 2020 149 134 3 equal annual installments commencing on October 20, 2020 $ 527.7 25 April 2020 646 520 3 equal annual installments commencing on December 31, 2022 $ 947.7 27 June 2020 210 210 Fully vests as of December 12, 2021 $ 432.8 14 June 2020 380 350 Fully vests as of June 12, 2022 $ 772.9 20 June 2020 185 185 Fully vests on the sooner of June 15, 2021 or the 2021 Annual Meeting of Stockholders $ 310.6 8 We have elected to report forfeitures as they occur as opposed to estimating future forfeitures in our share-based compensation expense. The following table summarizes information about the restricted stock grants for the nine months ended September 30, 2020 and 2019: Nine Months Ended September 30, 2019 2020 2019 Shares Weighted- Shares Weighted- Nonvested at beginning of the period 403 $ 7.72 760 $ 7.56 Granted 1,575 2.86 75 7.60 Vested (184) 5.79 (68) 8.38 Forfeited (204) 5.15 (21) 7.48 Nonvested at September 30 1,590 $ 3.46 746 $ 7.49

Performance Awards

Performance Awards	9 Months Ended
	Sep. 30, 2020
Share-based Payment Arrangement [Abstract]
Performance Awards	Performance Awards Awards, defined as cash, shares or other awards, may be granted to employees under the Amended and Restated Commercial Vehicle Group, Inc. 2014 Equity Incentive Plan (the “2014 EIP”) and the Commercial Vehicle Group 2020 Equity Incentive Plan (the “2020 Plan”). The cash awards that have been granted will be earned and payable based upon the Company’s relative Total Shareholder Return in terms of ranking as compared to the Peer Group over a three-year period (the “Performance Period”). Total Shareholder Return is determined by the percentage change in value (positive or negative) over the applicable measurement period as measured by dividing (A) the sum of (i) the cumulative value of dividends and other distributions paid on the Common Stock for the applicable measurement period, and (ii) the difference (positive or negative) between each such company’s starting stock price and ending stock price, by (B) the starting stock price. The award is to be paid out at the end of the Performance Period in cash only if the employee is employed through the end of the Performance Period. If the employee is not employed during the entire Performance Period, the award will be forfeited. These grants are accounted for as cash settlement awards for which the fair value of the award fluctuates based on the change in Total Shareholder Return in relation to the Peer Group. The following table summarizes performance awards granted in the form of cash awards under the 2014 EIP in January 2020, November 2018 and 2017: Grant Date Grant Amount Adjustments Forfeitures Adjusted Award Value at Vesting Schedule Remaining Periods (in Months) to Vesting November 2017 $ 1,584 $ (262) $ (1,022) $ 300 November 2020 1 November 2018 1,590 (497) (1,093) — November 2021 13 January 2020 2,108 626 (844) 1,890 December 2022 26 $ 5,282 $ (133) $ (2,959) $ 2,190 Compensation expense of $0.3 million and $0.4 million was recognized for the three months ended September 30, 2020 and 2019, respectively. Compensation benefit of $0.8 million and compensation expense of $1.1 million was recognized for the nine months ended September 30, 2020 and 2019, respectively. Unrecognized compensation expense was $1.4 million and $1.6 million as of September 30, 2020 and 2019, respectively.

Accounts Receivable

Accounts Receivable	9 Months Ended
	Sep. 30, 2020
Receivables [Abstract]
Accounts Receivable	Accounts Receivable Trade accounts receivable are stated at current value less allowances, which approximates fair value. We review our receivables on an ongoing basis to ensure that they are properly valued and collectible. The allowance for credit losses is used to record the estimated risk of loss related to our customers’ inability to pay. This allowance is maintained at a level that we consider appropriate based on factors that affect collectability, such as the financial health of our customers, historical trends of charge-offs and recoveries and current and expected economic market conditions. As we monitor our receivables, we identify customers that may have payment problems, and we adjust the allowance accordingly, with the offset to selling, general and administrative expense. Account balances are charged off against the allowance when recovery is considered remote. The Company's allowance for credit losses was $0.6 million as of September 30, 2020 and $0.4 million as of December 31, 2019. The following is a rollforward of the allowances for credit losses related to accounts receivable for the nine months ended September 30, 2020 by reportable segment: Nine Months Ended September 30, 2020 Electrical Systems Global Total Balance - Beginning of period $ 49 $ 383 $ 432 Provisions 67 142 209 Utilizations (58) — (58) Currency translation adjustment 1 (1) — Balance - End of period $ 59 $ 524 $ 583

Inventories

Inventories	9 Months Ended
	Sep. 30, 2020
Inventory Disclosure [Abstract]
Inventories	Inventories Inventories are valued at the lower of first-in, first-out cost or market and are measured at the lower of cost or net realizable value. Cost includes applicable material, labor and overhead. Inventories consisted of the following: September 30, 2020 December 31, 2019 Raw materials $ 59,154 $ 57,742 Work in process 12,418 12,612 Finished goods 11,731 12,518 $ 83,303 $ 82,872 Inventories on-hand are regularly reviewed and, when necessary, provisions for excess and obsolete inventory are recorded based primarily on our estimated production requirements, which reflect expected market volumes. Excess and obsolete provisions may vary by product depending upon future potential use of the product.

Goodwill and Intangible Assets

Goodwill and Intangible Assets	9 Months Ended
	Sep. 30, 2020
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill and Intangible Assets	Goodwill and Intangible Assets Goodwill represents the excess of acquisition purchase price over the fair value of net assets acquired. During the first quarter of 2020, as a result of the Company’s market capitalization value being less than the carrying value of its equity for a duration of time, the Company determined it had an impairment indicator. Accordingly, the Company estimated the fair value of each of the reporting units with goodwill by discounting the estimated cash flows of each reporting unit. The estimated fair values of the reporting units were then compared to their net carrying values as of March 31, 2020 and, as a result, the Company recognized $27.1 million impairment of goodwill, which represented the carrying amount of goodwill prior to the impairment charge. The impairment charge is presented in impairment expense in the Condensed Consolidated Statements of Operations. The changes in the carrying amounts of goodwill are as follows: September 30, 2020 December 31, 2019 Balance - Beginning of the period $ 27,816 $ 7,576 Finalization of FSE Purchase Accounting (537) 20,365 Goodwill impairment (27,074) — Currency translation adjustment (205) (125) Balance - Ending of the period $ — $ 27,816 Our definite-lived intangible assets were comprised of the following: September 30, 2020 December 31, 2019 Weighted- Gross Accumulated Net Gross Accumulated Net Trademarks/Tradenames 22 years $ 11,557 $ (4,558) $ 6,999 $ 11,553 $ (4,276) $ 7,277 Customer relationships 15 years 14,820 (7,246) 7,574 15,025 (6,574) 8,451 Technical know-how 5 years 9,790 (2,040) 7,750 9,790 (571) 9,219 Covenant not to compete 5 years 330 (69) 261 330 (19) 311 $ 36,497 $ (13,913) $ 22,584 $ 36,698 $ (11,440) $ 25,258 The aggregate intangible asset amortization expense was $0.9 million for the three months ended September 30, 2020 and $0.4 million for the three months ended September 30, 2019. The aggregate intangible asset amortization expense was $2.6 million and $1.1 million for the nine months ended September 30, 2020 and 2019. The estimated intangible asset amortization expense for the fiscal year ending December 31, 2020 and for each of the three succeeding years is expected to be $3.4 million and $2.8 million in 2024.

Leases

Leases	9 Months Ended
	Sep. 30, 2020
Leases [Abstract]
Leases	Leases The Company leases office, warehouse and manufacturing space and certain equipment under non-cancelable operating lease agreements that generally require us to pay maintenance, insurance, taxes and other expenses in addition to annual rental fees. Our leases have remaining lease terms of one year to eight years, some of which include options to extend the leases for up to five years, and some of which include options to terminate the leases within nine years. The components of lease expense are as follows: Three Months Ended September 30, Nine Months Ended September 30, 2020 2019 2020 2019 Operating lease cost 1 $ 3,665 $ 1,858 $ 8,693 $ 5,305 Finance lease cost Amortization of right-of-use assets 110 92 300 252 Interest on lease liabilities 11 16 34 46 Total finance lease cost 121 108 334 298 Short-term lease cost 2 922 1,793 2,988 5,557 Total lease expense $ 4,708 $ 3,759 $ 12,015 $ 11,160 1. The Company recognized accelerated lease costs of $1.1 million during the three months ended September 30, 2020 related to the corporate research and development center. 2. Includes variable lease costs, which are not significant Supplemental cash flow information related to leases is as follows: Nine Months Ended September 30, 2020 Nine Months Ended September 30, 2019 Cash paid for amounts included in the measurement of lease liabilities: Operating leases $ 7,806 $ 5,200 Financing leases $ 339 $ 331 Supplemental balance sheet information related to leases is as follows: Balance Sheet Location September 30, 2020 December 31, 2019 Operating Leases Right-of-use assets, net Operating lease right-of-use assets, net $ 31,107 $ 34,960 Current liabilities Current operating lease liabilities 8,874 7,620 Non-current liabilities Operating lease liabilities 25,135 29,414 Total operating lease liabilities $ 34,009 $ 37,034 Finance Leases 1 Right-of-use assets $ 1,451 $ 1,135 Accumulated depreciation (595) (343) Right-of-use assets, net Other assets, net 856 792 Current liabilities Accrued liabilities and other 316 354 Non-current liabilities Other long-term liabilities 486 398 Total finance lease liabilities $ 802 $ 752 Weighted Average Remaining Lease Term Operating leases 4.7 years 5.0 years Finance leases 3.3 years 2.8 years Weighted Average Discount Rate Operating leases 8.1 % 9.1 % Finance leases 5.2 % 7.2 % 1. Note that all new Financing leases added during the nine months ended September 30, 2020 were executed before the loan amendment discussed in Note 14, Debt and Credit Facilities or May 11, 2020. Right-of-use Assets Impairment. The impairment of an operating lease right-of-use asset of $0.4 million was recorded for the first quarter ended March 31, 2020. The impairment charge is presented in impairment expense in the Condensed Consolidated Statements of Operations. As most of our leases do not provide an implicit rate, we use our incremental borrowing rate based on the information available at the lease commencement date in determining the present value of the lease payments, which is reflective of the specific term of the leases and economic environment of each geographic region, and apply a portfolio approach for certain machinery and equipment that have consistent terms in a specific geographic region. Anticipated future lease costs, which are based in part on certain assumptions to approximate minimum annual rental commitments under non-cancelable leases, are as follows: Year Ending December 31, Operating Financing Total 2020 1 $ 3,186 $ 100 $ 3,286 2021 10,201 314 10,515 2022 9,190 194 9,384 2023 5,651 126 5,777 2024 4,463 79 4,542 Thereafter 7,628 42 7,670 Total lease payments 40,319 855 41,174 Less: Imputed interest (6,310) (53) (6,363) Present value of lease liabilities $ 34,009 $ 802 $ 34,811 1. Excluding the nine months ended September 30, 2020.
Leases	Leases The Company leases office, warehouse and manufacturing space and certain equipment under non-cancelable operating lease agreements that generally require us to pay maintenance, insurance, taxes and other expenses in addition to annual rental fees. Our leases have remaining lease terms of one year to eight years, some of which include options to extend the leases for up to five years, and some of which include options to terminate the leases within nine years. The components of lease expense are as follows: Three Months Ended September 30, Nine Months Ended September 30, 2020 2019 2020 2019 Operating lease cost 1 $ 3,665 $ 1,858 $ 8,693 $ 5,305 Finance lease cost Amortization of right-of-use assets 110 92 300 252 Interest on lease liabilities 11 16 34 46 Total finance lease cost 121 108 334 298 Short-term lease cost 2 922 1,793 2,988 5,557 Total lease expense $ 4,708 $ 3,759 $ 12,015 $ 11,160 1. The Company recognized accelerated lease costs of $1.1 million during the three months ended September 30, 2020 related to the corporate research and development center. 2. Includes variable lease costs, which are not significant Supplemental cash flow information related to leases is as follows: Nine Months Ended September 30, 2020 Nine Months Ended September 30, 2019 Cash paid for amounts included in the measurement of lease liabilities: Operating leases $ 7,806 $ 5,200 Financing leases $ 339 $ 331 Supplemental balance sheet information related to leases is as follows: Balance Sheet Location September 30, 2020 December 31, 2019 Operating Leases Right-of-use assets, net Operating lease right-of-use assets, net $ 31,107 $ 34,960 Current liabilities Current operating lease liabilities 8,874 7,620 Non-current liabilities Operating lease liabilities 25,135 29,414 Total operating lease liabilities $ 34,009 $ 37,034 Finance Leases 1 Right-of-use assets $ 1,451 $ 1,135 Accumulated depreciation (595) (343) Right-of-use assets, net Other assets, net 856 792 Current liabilities Accrued liabilities and other 316 354 Non-current liabilities Other long-term liabilities 486 398 Total finance lease liabilities $ 802 $ 752 Weighted Average Remaining Lease Term Operating leases 4.7 years 5.0 years Finance leases 3.3 years 2.8 years Weighted Average Discount Rate Operating leases 8.1 % 9.1 % Finance leases 5.2 % 7.2 % 1. Note that all new Financing leases added during the nine months ended September 30, 2020 were executed before the loan amendment discussed in Note 14, Debt and Credit Facilities or May 11, 2020. Right-of-use Assets Impairment. The impairment of an operating lease right-of-use asset of $0.4 million was recorded for the first quarter ended March 31, 2020. The impairment charge is presented in impairment expense in the Condensed Consolidated Statements of Operations. As most of our leases do not provide an implicit rate, we use our incremental borrowing rate based on the information available at the lease commencement date in determining the present value of the lease payments, which is reflective of the specific term of the leases and economic environment of each geographic region, and apply a portfolio approach for certain machinery and equipment that have consistent terms in a specific geographic region. Anticipated future lease costs, which are based in part on certain assumptions to approximate minimum annual rental commitments under non-cancelable leases, are as follows: Year Ending December 31, Operating Financing Total 2020 1 $ 3,186 $ 100 $ 3,286 2021 10,201 314 10,515 2022 9,190 194 9,384 2023 5,651 126 5,777 2024 4,463 79 4,542 Thereafter 7,628 42 7,670 Total lease payments 40,319 855 41,174 Less: Imputed interest (6,310) (53) (6,363) Present value of lease liabilities $ 34,009 $ 802 $ 34,811 1. Excluding the nine months ended September 30, 2020.

Commitments and Contingencies

Commitments and Contingencies	9 Months Ended
	Sep. 30, 2020
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Commitments and Contingencies Warranty - We are subject to warranty claims for products that fail to perform as expected due to design or manufacturing deficiencies. Depending on the terms under which we supply products to our customers, a customer may hold us responsible for some or all of the repair or replacement costs of defective products when the product supplied did not perform as represented. Our policy is to record provisions for estimated future customer warranty costs based on historical trends and for specific claims. These amounts, as they relate to the period ended September 30, 2020 and 2019, are included within accrued liabilities and other in the accompanying Condensed Consolidated Balance Sheets. The following represents a summary of the warranty provision for the nine months ended September 30, 2020: Balance - December 31, 2019 $ 3,082 Provision for new warranty claims 524 Change in provision for pre-existing warranty claims 136 Deduction for payments made (1,559) Currency translation adjustment 12 Balance - September 30, 2020 $ 2,195 Leases - As disclosed in Note 12, Leases, we lease office, warehouse and manufacturing space and certain equipment under non-cancelable operating lease agreements that generally require us to pay maintenance, insurance, taxes and other expenses in addition to annual rental fees. As of September 30, 2020, our equipment leases did not provide for any material guarantee of a specified portion of residual values. Guarantees - Costs associated with guarantees are accrued when it is probable that a liability has been incurred and the amount can be reasonably estimated. The most likely cost to be incurred is accrued based on an evaluation of available facts; where no amount within a range of estimates is more likely, the minimum is accrued. As of September 30, 2020 and 2019, we had no such guarantees. Litigation - We are subject to various legal proceedings and claims arising in the ordinary course of business, including but not limited to workers' compensation claims, OSHA investigations, employment disputes, unfair labor practice charges, customer and supplier disputes, service provider disputes, product liability claims, intellectual property disputes, and environmental claims arising out of the conduct of our businesses and examinations by the Internal Revenue Service. Management believes that the Company maintains adequate insurance or that we have established reserves for issues that are probable and estimable in amounts that are adequate to cover reasonable adverse judgments not covered by insurance. Based upon the information available to management and discussions with legal counsel, it is the opinion of management that the ultimate outcome of the various legal actions and claims that are incidental to our business are not expected to have a material adverse impact on the consolidated financial position, results of operations, equity or cash flows; however, such matters are subject to many uncertainties and the outcomes of individual matters are not predictable with any degree of assurance. Debt Payments - As disclosed in Note 14, Debt and Credit Facilities, the TLS Agreement requires the Company to repay a fixed amount of principal on a quarterly basis, make mandatory prepayments of excess cash flows and voluntary prepayments that coincide with certain events. The following table provides future minimum principal payments due on long-term debt for the next five years. The existing long-term debt agreements mature in 2023; no payments are due thereafter: Year Ending December 31, 2020 $ 1,094 2021 $ 4,375 2022 $ 4,375 2023 $ 145,417 2024 $ — Thereafter $ —

Debt and Credit Facilities

Debt and Credit Facilities	9 Months Ended
	Sep. 30, 2020
Debt Disclosure [Abstract]
Debt and Credit Facilities	Debt and Credit Facilities Debt consisted of the following: September 30, 2020 December 31, 2019 Term loan and security agreement 1, 2 $ 150,400 $ 156,384 1. Presented in the Condensed Consolidated Balance Sheets as current portion of long-term debt of $2.4 million, net of current prepaid debt financing costs of $1.4 million and current original issue discount of $0.6 million; and long-term debt of $148.0 million, net of long-term prepaid debt financing costs of $2.1 million and long-term original issue discount $0.8 million as of September 30, 2020. 2. Presented in the Condensed Consolidated Balance Sheets as current portion of long-term debt of $3.3 million, net of current prepaid debt financing costs of $0.5 million and current original issue discount of $0.6 million; and long-term debt of $153.1 million, net of long-term prepaid debt financing costs of $1.2 million and long-term original issue discount $1.3 million as of December 31, 2019. Term Loan and Security Agreement On April 12, 2017, the Company entered into a $175.0 million senior secured term loan credit facility, maturing on April 12, 2023, pursuant to a term loan and security agreement (the “TLS Agreement”), the terms of which are described in Note 9, Debt in our 2019 Form 10-K. The unamortized deferred financing fees of $3.5 million and original issue discount of $1.4 million are netted against the aggregate book value of the outstanding debt resulting in a balance of $150.4 million as of September 30, 2020 and are being amortized over the remaining life of the agreement. The TLS Agreement contains customary restrictive, financial maintenance and reporting covenants that are described below. We were in compliance with the covenants as of September 30, 2020. Revolving Credit Facility On September 18, 2019, the Company entered into an amendment of the Third Amended and Restated Loan and Security Agreement (the “Revolving Loan Agreement”), dated as of April 12, 2017, the terms of which are described in Note 9, Debt in our 2019 10-K and which governs the Company’s asset based revolving credit facility (the “Revolving Credit Facility”). The Revolving Credit Facility matures on April 12, 2022. The Amendment amends the terms of the Revolving Credit Facility to entitle the Company and the other named borrowers thereunder (subject to the terms and conditions described therein) to request loans and other financial accommodations in an amount equal to the lesser of $90.0 million and a borrowing base composed of accounts receivable and inventory (such facility, the “Tranche A Facility”). Of the $90.0 million, $7.0 million shall be available as a first-in, last-out facility (the “Tranche B Facility”) at a 100 basis points premium, as reflected in the table below. As amended, loans outstanding under the Revolving Loan Agreement accrue interest at a per annum rate based on (at the Company’s election) the base rate or the LIBOR rate plus a margin determined by reference to availability under the Revolving Credit Facility as follows, subject to a LIBOR floor of 1.00%. At September 30, 2020 we did not have borrowings under the revolving credit facility, outstanding letters of credit were $1.6 million and we had availability of $72.6 million. The unamortized deferred financing fees associated with the revolving credit facility were $0.5 million and $0.6 million as of September 30, 2020 and December 31, 2019, respectively, and are being amortized over the remaining life of the agreement. At December 31, 2019, we did not have borrowings under the revolving credit facility; and we had outstanding letters of credit of $1.6 million. The Revolving Loan Agreement contains customary restrictive, financial maintenance and reporting covenants that are described in Note 9, Debt in our 2019 Form 10-K and as described below. The Company was in compliance with all applicable covenants as of September 30, 2020. Term Loan and Revolving Credit Amendments On May 11, 2020, the Company and certain of its subsidiaries, as guarantors or co-borrowers, as applicable, entered into (i) an Amendment No. 1 (the “Term Amendment”), which Term Amendment amends the TLS Agreement, dated as of April 12, 2017, with Bank of America, N.A. as agent, and the lenders party thereto, which agreement governs the Company’s term loan credit facility and (ii) an Amendment No. 2 (the “Revolving Amendment”), which Revolving Amendment amends the Revolving Credit Facility, dated as of April 12, 2017, with Bank of America, N.A., as agent, and certain financial institutions as lenders, which agreement governs the Company’s asset-based revolving credit facility. The Term Amendment amends the terms of the existing Term Loan Agreement to add a new minimum consolidated liquidity covenant of $40.0 million, to be tested each fiscal quarter through the fiscal quarter ending September 30, 2021, and to temporarily suspend the leverage ratio covenant through the fiscal quarter ending December 31, 2020 and to reset the leverage ratio covenant levels for quarterly periods ended on or after March 31, 2021. In addition, amendments were made to certain restrictive covenants, the effect of which are to limit the Company's ability to incur additional debt, grant liens, repurchase the Company's stock and to issue dividends or make acquisitions. As amended, through September 30, 2021, loans outstanding under the Term Loan Agreement accrue interest at a per annum rate based on (at the Company's election) the Base Rate plus 9.50% or the LIBOR rate plus 10.50%. The Company has the option of setting aside the incremental 4.5% of interest accrual as Payment In Kind and adding to the outstanding principal balance. Commencing October 1, 2021, loans under the Term Loan Agreement will accrue interest at a per annum rate based on (at the Company's election) the Base Rate plus 5.00% or the LIBOR rate plus 6.00%. The Term Loan Agreement, as amended, includes a hard call premium on repayments of the term loans outstanding thereunder of 2% on amounts repaid through June 30, 2021 and 1% on amounts repaid through June 30, 2022, subject to certain exceptions. The Revolving Amendment amends the terms of the Revolving Loan Agreement to align certain of the restrictive covenants with the restrictive covenants set forth in the Term Loan Agreement, as amended. As amended, loans outstanding under the Revolving Loan Agreement accrue interest at a per annum rate based on (at the Company’s election) the base rate or the LIBOR rate plus a margin determined by reference to availability under the Revolving Credit Facility as follows, subject to a LIBOR floor of 1.00%: Level Average Daily Availability Tranche A Tranche A Tranche B Tranche B III ≥ $30,000,000 1.00 % 2.00 % 2.00 % 3.00 % II > $15,000,000 but < $30,000,000 1.25 % 2.25 % 2.25 % 3.25 % I ≤ $15,000,000 1.50 % 2.50 % 2.50 % 3.50 % The Revolving Loan Agreement, as amended, provides for an unused line fee of 0.35% on undrawn amounts under the Revolving Credit Facility.

Income Taxes

Income Taxes	9 Months Ended
	Sep. 30, 2020
Income Tax Disclosure [Abstract]
Income Taxes	Income Taxes On July 20, 2020, the U.S. Treasury Department issued final regulations ("T.D. 9902") addressing the treatment of income earned by certain foreign corporations that are subject to a high rate of foreign income tax for purposes of the Global Intangible Low-Taxed Income ("GILTI") provisions of I.R.C. section 951A. Specifically, these regulations allow taxpayers to exclude certain high-taxed income of a controlled foreign corporation from their computation of GILTI on an elective basis ("High-Tax Exception"). Although the High-Tax Exception was effective July 23, 2020, taxpayers are allowed to apply the rule to the taxable years of their controlled foreign corporations beginning after December 31, 2017. During the period ended September 30, 2020, the Company recorded a $2.0 million U.S. federal income tax benefit for the impact of the High-Tax Exception which consisted of a $0.7 million tax benefit related to the current year-to-date period, a $0.5 million tax benefit related to the year ended December 31, 2019, and a $0.8 million tax benefit related to the year ended December 31, 2018. We file federal income tax returns in the U.S. and income tax returns in various U.S. state and foreign jurisdictions. In the U.S., we are generally no longer subject to tax assessment for tax years prior to 2017. In our major foreign jurisdictions including China, Czech Republic, Mexico and the United Kingdom, our income tax filings are generally subject to examination for three to five years. As of September 30, 2020 and December 31, 2019, the Company had $1.0 million, in unrecognized tax benefits related to U.S. federal, state and foreign jurisdictions which may impact our effective tax rate, if recognized. The domestic unrecognized tax benefits are netted against the related deferred tax assets. We accrue penalties and interest related to unrecognized tax benefits through income tax expense. Included in the unrecognized tax benefits is $0.4 million of interest and penalties as of September 30, 2020 and December 31, 2019. We are not aware of any events that could occur within the next twelve months that would have a material impact on the amount of unrecognized tax benefits. At September 30, 2020, due to cumulative losses and other factors, we continue to carry valuation allowances against certain deferred tax assets, primarily in the United Kingdom and Luxembourg. Additionally, we continue to carry valuation allowances related to certain state deferred tax assets that we believe are more likely than not to expire before they can be utilized. We evaluate the need for valuation allowances in each of our jurisdictions on a quarterly basis.

Segment Reporting

Segment Reporting	9 Months Ended
	Sep. 30, 2020
Segment Reporting [Abstract]
Segment Reporting	Segment Reporting As disclosed in Note 12, Segment Reporting and Geographic Locations of our 2019 Form 10-K, following a strategic reorganization of our operations, our operating and reportable segments are Electrical Systems and Global Seating. The following tables present segment revenues, gross profit, selling, general and administrative expenses, depreciation and amortization expense, impairment expense, operating income, capital expenditures and other items for the three and nine months ended September 30, 2020 and 2019: Three Months Ended September 30, 2020 Electrical Global Corporate/ Total Revenues External Revenues $ 120,723 $ 66,974 $ — $ 187,697 Intersegment Revenues 344 1,928 (2,272) — Total Revenues $ 121,067 $ 68,902 $ (2,272) $ 187,697 Gross Profit $ 16,118 $ 8,418 $ (377) $ 24,159 Selling, General & Administrative Expenses 3,166 3,517 7,725 14,408 Amortization Expense 729 129 — 858 Operating Income $ 12,223 $ 4,772 $ (8,102) $ 8,893 Capital Expenditures, Depreciation Expense and Other Items: Capital Expenditures $ 1,418 $ 158 $ 28 $ 1,604 Depreciation Expense $ 2,196 $ 1,109 $ 447 $ 3,752 Other Items 1 $ 1,204 $ 335 $ 17 $ 1,556 1. Other Items include costs associated with restructuring activities, including employee severance and retention costs, and changes in contingent consideration. Three Months Ended September 30, 2019 (as restated) Electrical Systems 1 Global Corporate/ 1 Total Revenues External Revenues $ 129,710 $ 95,689 $ — $ 225,399 Intersegment Revenues 1,732 30 (1,762) — Total Revenues $ 131,442 $ 95,719 $ (1,762) $ 225,399 Gross Profit $ 17,134 $ 12,331 $ (21) $ 29,444 Selling, General & Administrative Expenses 4,030 5,044 8,457 17,531 Amortization Expense 303 134 — 437 Operating Income $ 12,801 $ 7,153 $ (8,478) $ 11,476 Capital Expenditures and Depreciation Expense: Capital Expenditures $ 3,847 $ 1,064 $ 661 $ 5,572 Depreciation Expense $ 1,771 $ 1,041 $ 632 $ 3,444 1. The Company has adjusted certain prior period amounts for the restatement and immaterial corrections of error. See Note 3, Restatement of Previously Issued Consolidated Financial Statements for details. Nine Months Ended September 30, 2020 Electrical Global Corporate/ Total Revenues External Revenues $ 305,389 $ 196,309 $ — $ 501,698 Intersegment Revenues 1,987 2,435 (4,422) — Total Revenues $ 307,376 $ 198,744 $ (4,422) $ 501,698 Gross Profit $ 28,208 $ 23,133 $ (404) $ 50,937 Selling, General & Administrative Expenses 13,696 11,992 21,803 47,491 Amortization Expense 2,188 387 — 2,575 Impairment Expense 23,415 4,809 793 29,017 Operating Income $ (11,091) $ 5,945 $ (23,000) $ (28,146) Capital Expenditures, Depreciation Expense and Other Items: Capital Expenditures $ 3,936 $ 1,175 $ 394 $ 5,505 Depreciation Expense $ 6,455 $ 3,234 $ 1,571 $ 11,260 Other Items 1 $ 6,651 $ 1,012 $ 469 $ 8,132 1. Other Items include costs associated with restructuring activities, including employee severance and retention costs, changes in contingent consideration, building repairs, and costs to transfer equipment. Nine Months Ended September 30, 2019 (as restated) Electrical Systems 1 Global Corporate/ 1 Total Revenues External Revenues $ 409,471 $ 302,282 $ — $ 711,753 Intersegment Revenues 7,529 2,774 (10,303) — Total Revenues $ 417,000 $ 305,056 $ (10,303) $ 711,753 Gross Profit $ 54,227 $ 40,797 $ (55) $ 94,969 Selling, General & Administrative Expenses 11,855 15,558 21,565 48,978 Amortization Expense 676 404 — 1,080 Operating Income $ 41,696 $ 24,835 $ (21,620) $ 44,911 Capital Expenditures and Depreciation Expense: Capital Expenditures $ 13,267 $ 2,847 $ 2,274 $ 18,388 Depreciation Expense $ 4,770 $ 3,186 $ 1,829 $ 9,785 1. The Company has adjusted certain prior period amounts for the restatement and immaterial corrections of error. See Note 3 Restatement of Previously Issued Consolidated Financial Statements for details.

Derivative Contracts

Derivative Contracts	9 Months Ended
	Sep. 30, 2020
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Derivative Contracts	Derivative ContractsWe use foreign exchange contracts to hedge some of our foreign currency transaction exposure. We estimate our projected revenues and purchases in certain foreign currencies and may hedge a portion of the anticipated long or short positions. The contracts typically run from one month up to eighteen months. As our foreign exchange contracts are designated as hedging instruments, the fluctuations in fair value are recorded in accumulated other comprehensive loss in the Condensed Consolidated Balance Sheets until the contracts mature, at which time the gains and losses are recognized in cost of revenues in the Condensed Consolidated Statements of Operations. We do not hold or issue foreign exchange options or foreign exchange contracts for trading purposes. Our foreign exchange contracts are subject to a master netting agreement. We record assets and liabilities relating to our foreign exchange contracts on a gross basis in our Condensed Consolidated Balance Sheets. The following table summarizes the notional amount of our open foreign exchange contracts: September 30, 2020 December 31, 2019 U.S. $ U.S. $ U.S. $ U.S. $ Commitments to buy or sell currencies $ 20,312 $ 19,897 $ 22,474 $ 22,939 We consider the impact of our credit risk on the fair value of the contracts, as well as our ability to honor obligations under the contract. On June 30, 2017, the Company entered into the Interest Rate Swap Agreement to fix the interest rate on an initial aggregate amount of $80.0 million of the senior secured term loan credit facility thereby reducing exposure to interest rate changes. The Interest Rate Swap Agreement has a rate floor of 2.07% and an all-in rate of 8.07% and a maturity date of April 30, 2022. As of September 30, 2020, the Interest Rate Swap Agreement was not designated as a hedging instrument; therefore, it is marked-to-market and the fair value of the agreement recorded in the Condensed Consolidated Balance Sheets with the offsetting gain or loss recorded in interest and other expense in the Condensed Consolidated Statements of Operations. The following table summarizes the fair value and presentation of derivatives in the Condensed Consolidated Balance Sheets: Derivative Asset September 30, 2020 December 31, 2019 Balance Sheet Fair Value Balance Sheet Fair Value Foreign exchange contracts Other non-current assets $ 21 Other non-current assets $ — Foreign exchange contracts Other current assets $ 94 Other current assets $ 464 Interest rate swap agreement Accrued liabilities $ 1,127 Accrued liabilities $ 150 Derivative Liability September 30, 2020 December 31, 2019 Balance Sheet Fair Value Balance Sheet Fair Value Foreign exchange contracts Accrued liabilities $ 530 Accrued liabilities $ — Interest rate swap agreement Accrued liabilities $ 2,485 Accrued liabilities $ 995 Derivative Equity September 30, 2020 December 31, 2019 Balance Sheet Fair Value Balance Sheet Fair Value Foreign exchange contracts Accumulated other comprehensive loss $ 317 Accumulated other comprehensive loss $ 464 The following table summarizes the effect of derivative instruments on the Condensed Consolidated Statements of Operations: Three Months Ended September 30, Nine Months Ended September 30, 2020 2019 2020 2019 Location of Gain (Loss) on Derivatives Amount of Gain (Loss) on Derivatives Amount of Gain (Loss) on Derivatives Foreign exchange contracts Cost of Revenues $ (640) $ — $ (1,525) $ 4 Interest rate swap agreement Interest and Other Expense $ (2) $ (236) $ (1,026) $ (1,891)

Other Comprehensive Loss

Other Comprehensive Loss	9 Months Ended
	Sep. 30, 2020
Equity [Abstract]
Other Comprehensive Loss	Other Comprehensive Loss The after-tax changes in accumulated other comprehensive loss are as follows: Foreign Derivative instruments Pension and Accumulated other Ending balance, December 31, 2019 $ (24,032) 464 $ (22,382) $ (45,950) Net current period change (257) — — (257) Derivative instruments — (781) — (781) Amortization of actuarial losses — — (1,850) (1,850) Ending balance, September 30, 2020 $ (24,289) $ (317) $ (24,232) $ (48,838) Foreign Derivative instruments Pension and Accumulated other Ending balance, December 31, 2018 $ (22,847) $ 496 $ (25,120) $ (47,471) Net current period change (3,048) — — (3,048) Derivative instruments — (193) — (193) Amortization of actuarial losses — — (1,008) (1,008) Ending balance, September 30, 2019 $ (25,895) $ 303 $ (26,128) $ (51,720) The related tax effects allocated to each component of other comprehensive loss are as follows: Three Months Ended September 30, 2020 Nine Months Ended September 30, 2020 Before Tax Tax Expense After Tax Amount Before Tax Tax Expense After Tax Amount Amortization of actuarial losses $ (1,179) $ 222 $ (957) $ (2,284) $ 434 $ (1,850) Derivative instruments 1,167 (274) 893 (878) 97 (781) Cumulative translation adjustment 2,628 — 2,628 (257) — (257) Total other comprehensive loss $ 2,616 $ (52) $ 2,564 $ (3,419) $ 531 $ (2,888) Three Months Ended September 30, 2019 Nine Months Ended September 30, 2019 Before Tax Tax Expense After Tax Before Tax Tax Expense After Tax Amortization of actuarial losses $ (2,186) $ 91 $ (2,095) $ (380) $ (628) $ (1,008) Derivative instruments (515) — (515) (193) — (193) Cumulative translation adjustment (3,388) — (3,388) (3,048) — (3,048) Total other comprehensive loss $ (6,089) $ 91 $ (5,998) $ (3,621) $ (628) $ (4,249)

Pension and Other Post-Retireme

Pension and Other Post-Retirement Benefit Plans	9 Months Ended
	Sep. 30, 2020
Retirement Benefits [Abstract]
Pension and Other Post-Retirement Benefit Plans	Pension and Other Post-Retirement Benefit Plans We sponsor pension and other post-retirement benefit plans that cover certain hourly and salaried employees in the United States and United Kingdom. Each of the plans are frozen to new participants. Our practice is to make annual contributions to the plans to fund the minimum contributions as required by local regulations. The components of net periodic (benefit) cost related to pension and other post-retirement benefit plans is as follows: U.S. Pension and Other Post-Retirement Benefit Plans Non-U.S. Pension Plan Three Months Ended September 30, Three Months Ended September 30, 2020 2019 2020 2019 Interest cost 281 217 210 268 Expected return on plan assets (519) (470) (277) (268) Amortization of prior service cost 2 23 151 12 Recognized actuarial loss 74 75 12 129 Net (benefit) cost $ (162) $ (155) $ 96 $ 141 U.S. Pension and Other Post-Retirement Benefit Plans Non-U.S. Pension Plan Nine months ended September 30, Nine months ended September 30, 2020 2019 2020 2019 Interest cost 843 1,107 618 831 Expected return on plan assets (1,556) (1,794) (806) (834) Amortization of prior service cost 5 2,517 437 36 Recognized actuarial loss 223 262 36 397 Net (benefit) cost $ (485) $ 2,092 $ 285 $ 430 Net periodic (benefit) cost components, not inclusive of service costs, are recognized in interest and other expense within the Condensed Consolidated Statements of Operations. We expect to contribute $1.0 million to our pension and other post-retirement benefit plans in 2020. As of September 30, 2020, contributions totaling $0.7 million have been made.

Business Combinations

Business Combinations	9 Months Ended
	Sep. 30, 2020
Business Combinations [Abstract]
Business Combinations	Business Combinations On September 17, 2019, the Company entered into and closed on an Asset Purchase Agreement (the “Agreement”) with First Source Electronics, LLC (“FSE”), Kevin Popielarczyk and Richard Vuoto and the Company’s wholly-owned subsidiary, CVG FSE, LLC (“CVG FSE”). The Agreement provided for the acquisition by CVG FSE of substantially all of the assets and certain liabilities of FSE in exchange for a cash purchase price of $34.0 million, subject to a net working capital adjustment, plus a right to earn up to $10.8 million in contingent milestone payments. The purchase was funded through domestic cash on hand and $2.0 million of borrowings under our revolving credit facility. FSE is in the business of manufacturing, distributing, marketing and selling cable and electro-mechanical assemblies, control panels and other business and consumer electronics products and services. FSE improves our ability to participate in the progression of digitalization, connectivity and associated power and data applications. Furthermore, this strategic acquisition complements our high-complexity, low-to-medium volume electrical business, provides an entry into the warehouse automation market, and provides the opportunity to leverage our global footprint and to increase cross-selling opportunities. The contingent milestone payments are payable based on achieving certain earnings before interest, taxes, depreciation and amortization ("EBITDA") thresholds over the periods from (a) September 18, 2019 through September 17, 2020, (b) September 18, 2019 through March 17, 2021, (c) September 18, 2019 through September 17, 2022 and (d) March 18, 2021 through September 17, 2022. The payment amount will be determined on a sliding scale for reaching between 90% and 100% of the respective EBITDA targets. The fair value for the milestone payments is based on a Monte Carlo simulation utilizing forecasted EBITDA through September 17, 2022. The estimate of $4.7 million was recorded within other long-term liabilities in the Condensed Consolidated Balance Sheet as of September 30, 2019. The total undiscounted contingent milestone payments is estimated at $10.8 million and the fair value is $8.8 million as of September 30, 2020. The Agreement contains customary indemnification provisions and provided for the establishment of an escrow fund of $3.0 million of the purchase price to secure indemnification claims by CVG FSE for an 18-month period. The Company is a party to the Agreement solely as a guarantor of CVG FSE’s payment obligations. The FSE Acquisition was accounted for under the acquisition method of accounting. Under acquisition accounting, the acquired tangible and intangible assets and liabilities of FSE have been recorded at their respective fair values. The Company has completed its assessment of fair values of assets acquired and liabilities assumed, and the final amounts are reflected in the table below. The purchase price associated with the FSE Acquisition exceeded the preliminary fair value of the net assets acquired by approximately $19.8 million. This reflects an increase of $2.2 million from the initial valuation as of September 30, 2019. A final adjustment to the purchase price was made in the three months ended March 31, 2020 reducing goodwill by $0.5 million. The excess purchase price over net assets acquired is recorded as goodwill and was determined as follows: Initial cash paid, net of working capital adjustment $ 34,000 Purchase price adjustment (537) Contingent consideration at fair value 4,700 Total consideration $ 38,163 Net assets at fair value 18,335 Excess of total consideration over net assets acquired $ 19,828 In the first quarter of 2020, pursuant to the asset purchase agreement a final adjustment resulted in a $0.5 million reduction in the initial consideration paid and goodwill. The valuation is final as of March 31, 2020. The allocation of the fair value of the assets acquired and liabilities assumed, at acquisition and as adjusted for the final adjustment at September 30, 2020, were as follows: Preliminary Purchase Price Allocation Adjustment Final Purchase Price Allocation Net working capital $ 2,856 $ — $ 2,856 Property, plant and equipment 503 — 503 Other long-term assets 1,650 — 1,650 Definite-lived intangible assets 14,500 — 14,500 Goodwill 1 20,365 (537) 19,828 Other long-term liabilities (1,174) — (1,174) Total consideration $ 38,700 $ (537) $ 38,163 1. As disclosed in Note 11, Goodwill and Intangible Assets, the full value of the Company's goodwill was impaired during the three months ended March 31, 2020.

Cost Reduction and Manufacturin

Cost Reduction and Manufacturing Capacity Rationalization	9 Months Ended
	Sep. 30, 2020
Restructuring and Related Activities [Abstract]
Cost Reduction and Manufacturing Capacity Rationalization	Cost Reduction and Manufacturing Capacity Rationalization During 2019, the Company began implementing cost reduction and manufacturing capacity rationalization initiatives (the "Restructuring Initiatives") in response to declines in end market volumes. Furthermore, in 2020 the Company began implementing additional cost reduction initiatives and further manufacturing capacity rationalization initiatives in response to the COVID-19 pandemic ("the 2020 Initiatives"). These actions are expected to continue through 2020 and into 2021. The Restructuring Initiatives and 2020 Initiatives consist primarily of headcount reductions in each segment and at corporate, as well as other costs associated with transfer of production and subsequent closure of facilities, and expansion of production footprint to manufacture warehouse automation subsystems. The changes in accrued restructuring balances are as follows: Electrical Systems Global Corporate/ Total December 31, 2019 $ 1,276 $ 102 $ 947 $ 2,325 New Charges 2,690 1,012 469 4,171 Payments and Other Adjustments (3,422) (879) (1,057) (5,358) September 30, 2020 $ 544 $ 235 $ 359 $ 1,138 Of the $4.2 million costs incurred in the nine months ended September 30, 2020, $3.3 million primarily related to headcount reductions and $0.9 million related to facility exit and other costs. Of the $4.2 million costs incurred, $3.2 million was recorded in cost of revenues and $1.0 million was recorded in selling, general and administrative expenses.

Recently Issued Accounting Pr_2

Recently Issued Accounting Pronouncements (Policies)	9 Months Ended
	Sep. 30, 2020
Accounting Changes and Error Corrections [Abstract]
Recently Issued Accounting Pronouncements	Recently Issued Accounting Pronouncements In March 2020, the FASB issued Accounting Standards Update ("ASU") No. 2020-04, "Reference Rate Reform (Topic 848)". The ASU facilitates the effects of Reference Rate Reform on financial reporting and provides optional expedients and exceptions for applying GAAP to contracts, hedging relationships, and other transactions affected by reference rate reform if certain criteria are met. ASU 2020-04 is effective as of March 12, 2020 through December 31, 2022. We are evaluating the effect this ASU will have on the Company. Accounting Pronouncements Implemented in the nine months ended September 30, 2020 In March 2020, the FASB issued ASU No. 2020-03, "Codification Improvements to Financial Instruments". The ASU clarifies disclosure guidance for fair value options, adds clarifications to the subsequent measurement of fair value, clarifies disclosure for depository and lending institutions, clarifies the line-of-credit or revolving-debt arrangements guidance, and the interaction of Financial Instruments - Credit Losses (Topic 326) with Leases (Topic 842) and Transfers and Servicing-Sales of Financial Assets (Subtopic 860-20). In accordance with ASU 2020-03, the Company adopted the guidance as of March 31, 2020. We were not materially impacted by the implementation of this pronouncement. In January 2017, the FASB issued ASU No. 2017-04, "Intangibles - Goodwill and Other (Topic 350): Simplifying the Test for Goodwill Impairment". ASU 2017-04 provides simplification for the subsequent measurement of goodwill by eliminating Step 2 from the goodwill impairment test. Annual impairment tests should be completed by comparing the fair value of a reporting unit to its carrying amount and impairment should not exceed the goodwill allocated to the reporting unit. Additionally, this ASU eliminated the requirement to assess reporting units with zero or negative carrying amounts. The Company implemented ASU 2017-04 as of January 1, 2020 with no material impact. Subsequent to such implementation, we fully impaired our goodwill. Refer to Note 11, Goodwill and Intangible Assets for more details.
Revenue Recognition	Contractual Arrangements Revenue is measured based on terms and conditions specified in contracts or purchase orders with customers. We have long-term contracts with some customers that govern overall terms and conditions which are accompanied by purchase orders that define specific order quantities and/or price. We have many customers with which we conduct business for which the terms and conditions are outlined in purchase orders without a long-term contract. We generally do not have customer contracts with minimum order quantity requirements. Amount and Timing of Revenue Recognition The transaction price is based on the consideration to which the Company will be entitled in exchange for transferring control of a product to the customer. This is defined in a purchase order or in a separate pricing arrangement and represents the stand-alone selling price. Our payment terms vary by customer. None of the Company's contracts as of September 30, 2020, contained a significant financing component. We typically do not have multiple performance obligations requiring us to allocate a transaction price. We recognize revenue at the point in time when we satisfy a performance obligation by transferring control of a product to a customer, usually at a designated shipping point and in accordance with customer specifications. Estimates are made for variable consideration resulting from quality, delivery, discounts or other issues affecting the value of revenue and accounts receivable. This amount is estimated based on historical trends and current market conditions, and only amounts deemed collectible are recognized as revenues. Other Matters Shipping and handling costs billed to customers are recorded in revenues and costs associated with outbound freight are generally accounted for as a fulfillment cost and are included in cost of revenues. We generally do not provide for extended warranties or material customer incentives. Our customers typically do not have a general right of return for our products.
Accounts Receivable	Trade accounts receivable are stated at current value less allowances, which approximates fair value. We review our receivables on an ongoing basis to ensure that they are properly valued and collectible. The allowance for credit losses is used to record the estimated risk of loss related to our customers’ inability to pay. This allowance is maintained at a level that we consider appropriate based on factors that affect collectability, such as the financial health of our customers, historical trends of charge-offs and recoveries and current and expected economic market conditions. As we monitor our receivables, we identify customers that may have payment problems, and we adjust the allowance accordingly, with the offset to selling, general and administrative expense. Account balances are charged off against the allowance when recovery is considered remote.
Warranty	We are subject to warranty claims for products that fail to perform as expected due to design or manufacturing deficiencies. Depending on the terms under which we supply products to our customers, a customer may hold us responsible for some or all of the repair or replacement costs of defective products when the product supplied did not perform as represented. Our policy is to record provisions for estimated future customer warranty costs based on historical trends and for specific claims.
Leases	As disclosed in Note 12, Leases, we lease office, warehouse and manufacturing space and certain equipment under non-cancelable operating lease agreements that generally require us to pay maintenance, insurance, taxes and other expenses in addition to annual rental fees. As of September 30, 2020, our equipment leases did not provide for any material guarantee of a specified portion of residual values.

Restatement of Previously Iss_2

Restatement of Previously Issued Consolidated Financial Statements (Tables)	9 Months Ended
	Sep. 30, 2020
Accounting Changes and Error Corrections [Abstract]
Schedule of Error Corrections and Prior Period Adjustments	The following tables present the impacts of the restatement adjustments to the previously reported financial information for the period ended September 30, 2019. The restatement references identified in the following tables directly correlate to the restatement adjustments detailed below. The restatement adjustments and error correction and their impact on previously reported consolidated financial statements are described below. (a) Understatement of cost of revenues and impacted balance sheet accounts - Corrections for the understatement of cost of revenues by improperly capitalizing certain manufacturing expenses. Balance sheet accounts adjusted as a result of the improper capitalization of expenses include other current assets, accounts receivable, net of allowances and construction in progress. (b) Property, plant and equipment, net - We recorded an adjustment for a previously identified property, plant and equipment, net error unrelated to the understatement of cost of revenues and related balance sheet accounts misstatements. This PPE was no longer in service as of the year ended December 31, 2016. COMMERCIAL VEHICLE GROUP, INC. AND SUBSIDIARIES CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (Unaudited) Three Months Ended September 30, 2019 Nine Months Ended September 30, 2019 As Previously Reported Restatement Adjustments As Restated As Previously Reported Restatement Adjustments As Restated Restatement References Revenues $ 225,399 $ — $ 225,399 $ 711,753 $ — $ 711,753 Cost of Revenues 194,195 1,760 195,955 612,206 4,578 616,784 a, b Gross profit 31,204 (1,760) 29,444 99,547 (4,578) 94,969 Selling, General and Administrative Expenses 17,531 — 17,531 48,978 — 48,978 Amortization Expense 437 — 437 1,080 — 1,080 Operating Income 13,236 (1,760) 11,476 49,489 (4,578) 44,911 Interest and Other Expense 3,800 — 3,800 15,686 — 15,686 Income before provision for income taxes 9,436 (1,760) 7,676 33,803 (4,578) 29,225 a, b Provision for Income Taxes 916 (420) 496 6,976 (1,063) 5,913 a, b Net Income $ 8,520 $ (1,340) $ 7,180 $ 26,827 $ (3,515) $ 23,312 Income per share attributable to common stockholders: Basic $ 0.28 $ (0.04) $ 0.23 $ 0.88 $ (0.12) $ 0.76 Diluted $ 0.28 $ (0.04) $ 0.23 $ 0.87 $ (0.11) $ 0.76 Weighted average common shares outstanding: Basic 30,581 30,581 30,581 30,547 30,547 30,547 Diluted 30,852 30,852 30,852 30,829 30,829 30,829 For the three months ended September 30, 2019 (a) Understatement of cost of revenues and impacted balance sheet accounts. As a result of the understatement of cost of revenues, the correction resulted in a $1.7 million increase in cost of revenues; a $0.4 million decrease in provision for income taxes; and a $1.3 million decrease in net income. (b) Property, plant and equipment, net error correction. The immaterial error correction of property, plant and equipment, net, resulted in an immaterial decrease in cost of revenues; an immaterial increase in provision for income taxes; and an immaterial increase in net income. For the nine months ended September 30, 2019 (a) Understatement of cost of revenues and impacted balance sheet accounts. As a result of the understatement of cost of revenues, the correction resulted in a $4.7 million increase in cost of revenues; a $1.1 million decrease in provision for income taxes; and a $3.6 million decrease in net income. (b) Property, plant and equipment, net error correction. The immaterial error correction of property, plant and equipment, net, resulted in a $0.1 million decrease in cost of revenues; an immaterial increase in provision for income taxes; and a $0.1 million increase in net income. COMMERCIAL VEHICLE GROUP, INC. AND SUBSIDIARIES CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (Unaudited) Three Months Ended September 30, 2019 Nine Months Ended September 30, 2019 As Previously Reported Restatement Adjustments As Restated As Previously Reported Restatement Adjustments As Restated Restatement References Net Income $ 8,520 $ (1,340) $ 7,180 $ 26,827 $ (3,515) $ 23,312 a, b Other comprehensive income (loss): — — Foreign currency translation adjustments (3,388) — (3,388) (3,051) — (3,051) Minimum pension liability, net of tax (2,095) — (2,095) (1,005) — (1,005) Derivative instrument (515) — (515) (193) — (193) Other comprehensive income (5,998) — (5,998) (4,249) — (4,249) Comprehensive income $ 2,522 $ (1,340) $ 1,182 $ 22,578 $ (3,515) $ 19,063 For the three months ended September 30, 2019 (a) Understatement of cost of revenues and impacted balance sheet accounts. As a result of the understatement of cost of revenues, the correction resulted in a $1.3 million decrease in net income. Refer to descriptions of the adjustments and their impacts to net income above. (b) Property, plant and equipment, net error correction. The immaterial error correction of property, plant and equipment, net, resulted in an immaterial increase in net income. Refer to descriptions of the adjustment and its impact to net income above. For the nine months ended September 30, 2019 (a) Understatement of cost of revenues and impacted balance sheet accounts. As a result of the understatement of cost of revenues, the correction resulted in a $3.6 million decrease in net income. Refer to descriptions of the adjustments and their impacts to net income above. (b) Property, plant and equipment, net error correction. The immaterial error correction of property, plant and equipment, net, resulted in a $0.1 million increase in net income. Refer to descriptions of the adjustment and its impact to net income above. COMMERCIAL VEHICLE GROUP, INC. AND SUBSIDIARIES CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) Nine Months Ended September 30, 2019 As Previously Reported Restatement Adjustments As Restated Restatement References Cash Flows from Operating Activities: Net Income $ 26,827 $ (3,515) $ 23,312 a, b Adjustments to reconcile net income to cash flows from operating activities: Depreciation and amortization 10,976 (111) 10,865 b Non-cash amortization of debt financing costs 1,030 — 1,030 Shared-based compensation expense 2,200 — 2,200 Deferred income taxes 2,903 (1,063) 1,840 a, b Non-cash loss / (gain) on derivative contracts 2,092 — 2,092 Change in other operating items: Accounts receivable (19,765) (689) (20,454) a Inventories 1,191 — 1,191 Prepaid expenses (7,458) 4,851 (2,607) a Accounts payable 3,272 — 3,272 Other operating activities, net 5,767 — 5,767 Net cash provided by operating activities 29,035 (527) 28,508 Cash Flows from Investing Activities: Purchases of property, plant and equipment (19,270) 527 (18,743) a Proceeds from disposal/sale of property, plant and equipment 20 — 20 Payments for acquisitions (34,000) — (34,000) Net cash used in investing activities (53,250) 527 (52,723) Cash Flows from Financing Activities: Borrowings on Revolving Credit Facility 8,500 — 8,500 Repayment of Revolving Credit Facility (8,500) — (8,500) Repayment of Term Loan (6,338) — (6,338) Other financing activities (381) — (381) Net cash used in financing activities (6,719) — (6,719) Effect of Foreign Currency Exchange Rate Changes on Cash (1,276) — (1,276) Net Decrease in Cash (32,210) — (32,210) Cash: Beginning of period 70,913 — 70,913 End of period $ 38,703 $ — $ 38,703 Supplemental Cash Flow Information: Cash paid for interest $ 10,212 $ — $ 10,212 Cash paid for income taxes, net $ 5,530 $ — $ 5,530 Unpaid purchases of property and equipment included in accounts payable $ 155 $ — $ 155 For the nine months ended September 30, 2019 (a) Understatement of cost of revenues and impacted balance sheet accounts. As a result of the understatement of cost of revenues, the correction resulted in a $3.6 million decrease in net income; a $1.1 million decrease in deferred income tax; a $0.7 million increase in change in accounts receivable, a $4.9 million decrease in change in prepaid expenses; and a $0.5 million decrease in purchases of property, plant and equipment. (b) Property, plant and equipment, net error correction. The immaterial error correction of property, plant and equipment, net, resulted in a $0.1 million increase in net income; a $0.1 million decrease in depreciation expense; and an immaterial increase in deferred income tax.

Fair Value Measurement (Tables)

Fair Value Measurement (Tables)	9 Months Ended
	Sep. 30, 2020
Fair Value Disclosures [Abstract]
Fair Values of Our Derivative Assets and Liabilities	The fair values of our derivative assets and liabilities and contingent consideration measured on a recurring basis are categorized as follows: September 30, 2020 December 31, 2019 Total Level 1 Level 2 Level 3 Total Level 1 Level 2 Level 3 Derivative assets Foreign exchange contract 1 $ 115 $ — $ 115 $ — $ 464 $ — $ 464 $ — Interest rate swap agreement 2 $ 1,127 $ — $ 1,127 $ — $ 150 $ — $ 150 $ — Derivative liabilities Foreign exchange contract 3 $ 530 $ — $ 530 $ — $ — $ — $ — $ — Interest rate swap agreement 3 $ 2,485 $ — $ 2,485 $ — $ 995 $ — $ 995 $ — Earnout liability Contingent consideration 4 $ 8,800 $ — $ — $ 8,800 $ 4,700 $ — $ — $ 4,700 Derivative equity Foreign exchange contract 5 $ (317) $ — $ (317) $ — $ 464 $ — $ 464 $ — 1. Presented in the Condensed Consolidated Balance Sheets in other current assets and other non-current assets and based on observable market transactions of spot and forward rates. 2. Presented in the Condensed Consolidated Balance Sheets in accrued liabilities and based on observable market transactions of forward rates. 3. Presented in the Condensed Consolidated Balance Sheets in accrued liabilities and other and based on observable market transactions of forward rates. 4. Presented in the Condensed Consolidated Balance Sheets in accrued liabilities and other long term liabilities and based on a Monte Carlo valuation model. 5. Presented in the Condensed Consolidated Balance Sheets in accumulated other comprehensive income and based on observable market transactions of spot and forward rates.
Carrying Amounts and Fair Values of Our Long-Term Debt Obligations	The carrying amounts and fair values of our long-term debt obligations are as follows: September 30, 2020 December 31, 2019 Carrying Fair Value Carrying Fair Value Term loan and security agreement 1 $ 150,400 $ 133,904 $ 156,384 $ 157,983 1. Presented in the Condensed Consolidated Balance Sheets as the current portion of long-term debt of $2.4 million and long-term debt of $148.0 million as of September 30, 2020, and current portion of long-term debt of $3.3 million and long-term debt of $153.1 million as of December 31, 2019.

Stockholders' Equity (Tables)

Stockholders' Equity (Tables)	9 Months Ended
	Sep. 30, 2020
Equity [Abstract]
Diluted Earnings per Share	Diluted earnings per share for the three and nine months ended September 30, 2020 and 2019 includes the effect of potential common shares issuable when dilutive, and is as follows: Three Months Ended September 30, Nine Months Ended September 30, 2020 2019 2020 2019 Net (loss) income $ 4,178 $ 7,180 $ (32,913) $ 23,312 Weighted average number of common shares outstanding (in '000s) 30,986 30,581 30,894 30,547 Dilutive effect of restricted stock grants after application of the Treasury Stock Method (in '000s) 631 271 — 282 Dilutive shares outstanding 31,617 30,852 30,894 30,829 Basic (loss) earnings per share $ 0.13 $ 0.23 $ (1.07) $ 0.76 Diluted (loss) earnings per share $ 0.13 $ 0.23 $ (1.07) $ 0.76
Schedule of Stockholders Equity	The changes in stockholder's equity are as follows: Nine Months Ended September 30, 2020 Common Stock Treasury Additional Paid In Capital Retained Accumulated Total CVG Stockholders’ Shares Amount Balance - December 31, 2019 30,801,255 $ 323 $ (11,230) $ 245,852 $ (60,307) $ (45,950) $ 128,688 Share-based compensation expense 46,014 — — 862 — — 862 Total comprehensive income — — — — (24,594) (8,030) (32,624) Balance - March 31, 2020 30,847,269 $ 323 $ (11,230) $ 246,714 $ (84,901) $ (53,980) $ 96,926 Share-based compensation expense 138,400 (14) — 868 — — 854 Total comprehensive income — — — — (12,497) 2,578 (9,919) Balance - June 30, 2020 30,985,669 $ 309 $ (11,230) $ 247,582 $ (97,398) $ (51,402) $ 87,861 Share-based compensation expense — 1 — 741 — — 742 Total comprehensive income — — — — 4,178 2,564 6,742 Balance - September 30, 2020 30,985,669 $ 310 $ (11,230) $ 248,323 $ (93,220) $ (48,838) $ 95,345 Nine Months Ended September 30, 2019 Common Stock Treasury Additional Retained Deficit 1 Accumulated Total CVG Stockholders’ Shares Amount Balance - December 31, 2018 (as restated) 30,512,843 $ 318 $ (10,245) $ 243,007 $ (76,013) $ (47,471) $ 109,596 Share-based compensation expense — — — 761 — — 761 Cumulative effect of adoption of Topic 842 — — — — (72) — (72) Total comprehensive income — — — — 9,986 (206) 9,780 Balance - March 31, 2019 (as restated) 30,512,843 $ 318 $ (10,245) $ 243,768 $ (66,099) $ (47,677) $ 120,065 Share-based compensation expense 68,431 1 — 718 — — 719 Total comprehensive income — — — — 6,146 1,955 8,101 Balance - June 30, 2019 (as restated) 30,581,274 $ 319 $ (10,245) $ 244,486 $ (59,953) $ (45,722) $ 128,885 Share-based compensation expense — — — 721 — — 721 Total comprehensive income — — — — 7,180 (5,998) 1,182 Balance - September 30, 2019 (as restated) 30,581,274 $ 319 $ (10,245) $ 245,207 $ (52,773) $ (51,720) $ 130,788 1. The Company has adjusted certain prior period amounts for the restatement and immaterial corrections of error. See Note 3, Restatement of Previously Issued Consolidated Financial Statements for details.

Share-Based Compensation (Table

Share-Based Compensation (Tables)	9 Months Ended
	Sep. 30, 2020
Share-based Payment Arrangement [Abstract]
Summary of Information about Restricted Stock Grants Outstanding	The following table summarizes information about outstanding restricted stock grants as of September 30, 2020: Grant Shares Granted Nonvested Shares Vesting Schedule Unearned Remaining October 2017 303 51 3 equal annual installments commencing on October 20, 2018 $ 40.3 1 October 2018 382 130 3 equal annual installments commencing on October 20, 2019 $ 473.1 13 October 2019 12 10 3 equal annual installments commencing on October 20, 2020 $ 51.5 25 January 2020 149 134 3 equal annual installments commencing on October 20, 2020 $ 527.7 25 April 2020 646 520 3 equal annual installments commencing on December 31, 2022 $ 947.7 27 June 2020 210 210 Fully vests as of December 12, 2021 $ 432.8 14 June 2020 380 350 Fully vests as of June 12, 2022 $ 772.9 20 June 2020 185 185 Fully vests on the sooner of June 15, 2021 or the 2021 Annual Meeting of Stockholders $ 310.6 8
Summary of Information about Restricted Stock Grants	The following table summarizes information about the restricted stock grants for the nine months ended September 30, 2020 and 2019: Nine Months Ended September 30, 2019 2020 2019 Shares Weighted- Shares Weighted- Nonvested at beginning of the period 403 $ 7.72 760 $ 7.56 Granted 1,575 2.86 75 7.60 Vested (184) 5.79 (68) 8.38 Forfeited (204) 5.15 (21) 7.48 Nonvested at September 30 1,590 $ 3.46 746 $ 7.49

Performance Awards (Tables)

Performance Awards (Tables)	9 Months Ended
	Sep. 30, 2020
Share-based Payment Arrangement [Abstract]
Schedule of Performance Activity	The following table summarizes performance awards granted in the form of cash awards under the 2014 EIP in January 2020, November 2018 and 2017: Grant Date Grant Amount Adjustments Forfeitures Adjusted Award Value at Vesting Schedule Remaining Periods (in Months) to Vesting November 2017 $ 1,584 $ (262) $ (1,022) $ 300 November 2020 1 November 2018 1,590 (497) (1,093) — November 2021 13 January 2020 2,108 626 (844) 1,890 December 2022 26 $ 5,282 $ (133) $ (2,959) $ 2,190

Accounts Receivable (Tables)

Accounts Receivable (Tables)	9 Months Ended
	Sep. 30, 2020
Receivables [Abstract]
Rollforward of Allowances for Credit Losses	The following is a rollforward of the allowances for credit losses related to accounts receivable for the nine months ended September 30, 2020 by reportable segment: Nine Months Ended September 30, 2020 Electrical Systems Global Total Balance - Beginning of period $ 49 $ 383 $ 432 Provisions 67 142 209 Utilizations (58) — (58) Currency translation adjustment 1 (1) — Balance - End of period $ 59 $ 524 $ 583

Inventories (Tables)

Inventories (Tables)	9 Months Ended
	Sep. 30, 2020
Inventory Disclosure [Abstract]
Schedule of Inventories	Inventories consisted of the following: September 30, 2020 December 31, 2019 Raw materials $ 59,154 $ 57,742 Work in process 12,418 12,612 Finished goods 11,731 12,518 $ 83,303 $ 82,872

Goodwill and Intangible Assets

Goodwill and Intangible Assets (Tables)	9 Months Ended
	Sep. 30, 2020
Goodwill and Intangible Assets Disclosure [Abstract]
Changes in Carrying Amounts of Goodwill	The changes in the carrying amounts of goodwill are as follows: September 30, 2020 December 31, 2019 Balance - Beginning of the period $ 27,816 $ 7,576 Finalization of FSE Purchase Accounting (537) 20,365 Goodwill impairment (27,074) — Currency translation adjustment (205) (125) Balance - Ending of the period $ — $ 27,816
Summary of Intangible Assets	Our definite-lived intangible assets were comprised of the following: September 30, 2020 December 31, 2019 Weighted- Gross Accumulated Net Gross Accumulated Net Trademarks/Tradenames 22 years $ 11,557 $ (4,558) $ 6,999 $ 11,553 $ (4,276) $ 7,277 Customer relationships 15 years 14,820 (7,246) 7,574 15,025 (6,574) 8,451 Technical know-how 5 years 9,790 (2,040) 7,750 9,790 (571) 9,219 Covenant not to compete 5 years 330 (69) 261 330 (19) 311 $ 36,497 $ (13,913) $ 22,584 $ 36,698 $ (11,440) $ 25,258

Leases (Tables)

Leases (Tables)	9 Months Ended
	Sep. 30, 2020
Leases [Abstract]
Lease Costs	The components of lease expense are as follows: Three Months Ended September 30, Nine Months Ended September 30, 2020 2019 2020 2019 Operating lease cost 1 $ 3,665 $ 1,858 $ 8,693 $ 5,305 Finance lease cost Amortization of right-of-use assets 110 92 300 252 Interest on lease liabilities 11 16 34 46 Total finance lease cost 121 108 334 298 Short-term lease cost 2 922 1,793 2,988 5,557 Total lease expense $ 4,708 $ 3,759 $ 12,015 $ 11,160 1. The Company recognized accelerated lease costs of $1.1 million during the three months ended September 30, 2020 related to the corporate research and development center. 2. Includes variable lease costs, which are not significant Supplemental cash flow information related to leases is as follows: Nine Months Ended September 30, 2020 Nine Months Ended September 30, 2019 Cash paid for amounts included in the measurement of lease liabilities: Operating leases $ 7,806 $ 5,200 Financing leases $ 339 $ 331
Assets and Liabilities, Lessee	Supplemental balance sheet information related to leases is as follows: Balance Sheet Location September 30, 2020 December 31, 2019 Operating Leases Right-of-use assets, net Operating lease right-of-use assets, net $ 31,107 $ 34,960 Current liabilities Current operating lease liabilities 8,874 7,620 Non-current liabilities Operating lease liabilities 25,135 29,414 Total operating lease liabilities $ 34,009 $ 37,034 Finance Leases 1 Right-of-use assets $ 1,451 $ 1,135 Accumulated depreciation (595) (343) Right-of-use assets, net Other assets, net 856 792 Current liabilities Accrued liabilities and other 316 354 Non-current liabilities Other long-term liabilities 486 398 Total finance lease liabilities $ 802 $ 752 Weighted Average Remaining Lease Term Operating leases 4.7 years 5.0 years Finance leases 3.3 years 2.8 years Weighted Average Discount Rate Operating leases 8.1 % 9.1 % Finance leases 5.2 % 7.2 % 1. Note that all new Financing leases added during the nine months ended September 30, 2020 were executed before the loan amendment discussed in Note 14, Debt and Credit Facilities or May 11, 2020.
Finance Lease, Liability, Maturity	Anticipated future lease costs, which are based in part on certain assumptions to approximate minimum annual rental commitments under non-cancelable leases, are as follows: Year Ending December 31, Operating Financing Total 2020 1 $ 3,186 $ 100 $ 3,286 2021 10,201 314 10,515 2022 9,190 194 9,384 2023 5,651 126 5,777 2024 4,463 79 4,542 Thereafter 7,628 42 7,670 Total lease payments 40,319 855 41,174 Less: Imputed interest (6,310) (53) (6,363) Present value of lease liabilities $ 34,009 $ 802 $ 34,811 1. Excluding the nine months ended September 30, 2020.
Lessee, Operating Lease, Liability, Maturity	Anticipated future lease costs, which are based in part on certain assumptions to approximate minimum annual rental commitments under non-cancelable leases, are as follows: Year Ending December 31, Operating Financing Total 2020 1 $ 3,186 $ 100 $ 3,286 2021 10,201 314 10,515 2022 9,190 194 9,384 2023 5,651 126 5,777 2024 4,463 79 4,542 Thereafter 7,628 42 7,670 Total lease payments 40,319 855 41,174 Less: Imputed interest (6,310) (53) (6,363) Present value of lease liabilities $ 34,009 $ 802 $ 34,811 1. Excluding the nine months ended September 30, 2020.

Commitments and Contingencies (

Commitments and Contingencies (Tables)	9 Months Ended
	Sep. 30, 2020
Commitments and Contingencies Disclosure [Abstract]
Summary of Warranty Provision	The following represents a summary of the warranty provision for the nine months ended September 30, 2020: Balance - December 31, 2019 $ 3,082 Provision for new warranty claims 524 Change in provision for pre-existing warranty claims 136 Deduction for payments made (1,559) Currency translation adjustment 12 Balance - September 30, 2020 $ 2,195
Schedule of Minimum Principal Payments Due on Long-term Debt	The existing long-term debt agreements mature in 2023; no payments are due thereafter: Year Ending December 31, 2020 $ 1,094 2021 $ 4,375 2022 $ 4,375 2023 $ 145,417 2024 $ — Thereafter $ —

Debt and Credit Facilities (Tab

Debt and Credit Facilities (Tables)	9 Months Ended
	Sep. 30, 2020
Debt Disclosure [Abstract]
Summary of Debt	Debt consisted of the following: September 30, 2020 December 31, 2019 Term loan and security agreement 1, 2 $ 150,400 $ 156,384 1. Presented in the Condensed Consolidated Balance Sheets as current portion of long-term debt of $2.4 million, net of current prepaid debt financing costs of $1.4 million and current original issue discount of $0.6 million; and long-term debt of $148.0 million, net of long-term prepaid debt financing costs of $2.1 million and long-term original issue discount $0.8 million as of September 30, 2020.
Margin for Borrowings under Revolving Credit Facility	As amended, loans outstanding under the Revolving Loan Agreement accrue interest at a per annum rate based on (at the Company’s election) the base rate or the LIBOR rate plus a margin determined by reference to availability under the Revolving Credit Facility as follows, subject to a LIBOR floor of 1.00%: Level Average Daily Availability Tranche A Tranche A Tranche B Tranche B III ≥ $30,000,000 1.00 % 2.00 % 2.00 % 3.00 % II > $15,000,000 but < $30,000,000 1.25 % 2.25 % 2.25 % 3.25 % I ≤ $15,000,000 1.50 % 2.50 % 2.50 % 3.50 %

Segment Reporting (Tables)

Segment Reporting (Tables)	9 Months Ended
	Sep. 30, 2020
Segment Reporting [Abstract]
Segment Reporting Information	The following tables present segment revenues, gross profit, selling, general and administrative expenses, depreciation and amortization expense, impairment expense, operating income, capital expenditures and other items for the three and nine months ended September 30, 2020 and 2019: Three Months Ended September 30, 2020 Electrical Global Corporate/ Total Revenues External Revenues $ 120,723 $ 66,974 $ — $ 187,697 Intersegment Revenues 344 1,928 (2,272) — Total Revenues $ 121,067 $ 68,902 $ (2,272) $ 187,697 Gross Profit $ 16,118 $ 8,418 $ (377) $ 24,159 Selling, General & Administrative Expenses 3,166 3,517 7,725 14,408 Amortization Expense 729 129 — 858 Operating Income $ 12,223 $ 4,772 $ (8,102) $ 8,893 Capital Expenditures, Depreciation Expense and Other Items: Capital Expenditures $ 1,418 $ 158 $ 28 $ 1,604 Depreciation Expense $ 2,196 $ 1,109 $ 447 $ 3,752 Other Items 1 $ 1,204 $ 335 $ 17 $ 1,556 1. Other Items include costs associated with restructuring activities, including employee severance and retention costs, and changes in contingent consideration. Three Months Ended September 30, 2019 (as restated) Electrical Systems 1 Global Corporate/ 1 Total Revenues External Revenues $ 129,710 $ 95,689 $ — $ 225,399 Intersegment Revenues 1,732 30 (1,762) — Total Revenues $ 131,442 $ 95,719 $ (1,762) $ 225,399 Gross Profit $ 17,134 $ 12,331 $ (21) $ 29,444 Selling, General & Administrative Expenses 4,030 5,044 8,457 17,531 Amortization Expense 303 134 — 437 Operating Income $ 12,801 $ 7,153 $ (8,478) $ 11,476 Capital Expenditures and Depreciation Expense: Capital Expenditures $ 3,847 $ 1,064 $ 661 $ 5,572 Depreciation Expense $ 1,771 $ 1,041 $ 632 $ 3,444 1. The Company has adjusted certain prior period amounts for the restatement and immaterial corrections of error. See Note 3, Restatement of Previously Issued Consolidated Financial Statements for details. Nine Months Ended September 30, 2020 Electrical Global Corporate/ Total Revenues External Revenues $ 305,389 $ 196,309 $ — $ 501,698 Intersegment Revenues 1,987 2,435 (4,422) — Total Revenues $ 307,376 $ 198,744 $ (4,422) $ 501,698 Gross Profit $ 28,208 $ 23,133 $ (404) $ 50,937 Selling, General & Administrative Expenses 13,696 11,992 21,803 47,491 Amortization Expense 2,188 387 — 2,575 Impairment Expense 23,415 4,809 793 29,017 Operating Income $ (11,091) $ 5,945 $ (23,000) $ (28,146) Capital Expenditures, Depreciation Expense and Other Items: Capital Expenditures $ 3,936 $ 1,175 $ 394 $ 5,505 Depreciation Expense $ 6,455 $ 3,234 $ 1,571 $ 11,260 Other Items 1 $ 6,651 $ 1,012 $ 469 $ 8,132 1. Other Items include costs associated with restructuring activities, including employee severance and retention costs, changes in contingent consideration, building repairs, and costs to transfer equipment. Nine Months Ended September 30, 2019 (as restated) Electrical Systems 1 Global Corporate/ 1 Total Revenues External Revenues $ 409,471 $ 302,282 $ — $ 711,753 Intersegment Revenues 7,529 2,774 (10,303) — Total Revenues $ 417,000 $ 305,056 $ (10,303) $ 711,753 Gross Profit $ 54,227 $ 40,797 $ (55) $ 94,969 Selling, General & Administrative Expenses 11,855 15,558 21,565 48,978 Amortization Expense 676 404 — 1,080 Operating Income $ 41,696 $ 24,835 $ (21,620) $ 44,911 Capital Expenditures and Depreciation Expense: Capital Expenditures $ 13,267 $ 2,847 $ 2,274 $ 18,388 Depreciation Expense $ 4,770 $ 3,186 $ 1,829 $ 9,785 1. The Company has adjusted certain prior period amounts for the restatement and immaterial corrections of error. See Note 3 Restatement of Previously Issued Consolidated Financial Statements for details.

Derivative Contracts (Tables)

Derivative Contracts (Tables)	9 Months Ended
	Sep. 30, 2020
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Notional Amount of Foreign Exchange Contracts	The following table summarizes the notional amount of our open foreign exchange contracts: September 30, 2020 December 31, 2019 U.S. $ U.S. $ U.S. $ U.S. $ Commitments to buy or sell currencies $ 20,312 $ 19,897 $ 22,474 $ 22,939
Fair Value and Presentation in Consolidated Balance Sheets for Derivatives none of which are Designated as Accounting Hedges	The following table summarizes the fair value and presentation of derivatives in the Condensed Consolidated Balance Sheets: Derivative Asset September 30, 2020 December 31, 2019 Balance Sheet Fair Value Balance Sheet Fair Value Foreign exchange contracts Other non-current assets $ 21 Other non-current assets $ — Foreign exchange contracts Other current assets $ 94 Other current assets $ 464 Interest rate swap agreement Accrued liabilities $ 1,127 Accrued liabilities $ 150 Derivative Liability September 30, 2020 December 31, 2019 Balance Sheet Fair Value Balance Sheet Fair Value Foreign exchange contracts Accrued liabilities $ 530 Accrued liabilities $ — Interest rate swap agreement Accrued liabilities $ 2,485 Accrued liabilities $ 995 Derivative Equity September 30, 2020 December 31, 2019 Balance Sheet Fair Value Balance Sheet Fair Value Foreign exchange contracts Accumulated other comprehensive loss $ 317 Accumulated other comprehensive loss $ 464
Effect of Derivative Instruments on Consolidated Statements of Operations for Derivatives not Designated as Hedging Instruments	The following table summarizes the effect of derivative instruments on the Condensed Consolidated Statements of Operations: Three Months Ended September 30, Nine Months Ended September 30, 2020 2019 2020 2019 Location of Gain (Loss) on Derivatives Amount of Gain (Loss) on Derivatives Amount of Gain (Loss) on Derivatives Foreign exchange contracts Cost of Revenues $ (640) $ — $ (1,525) $ 4 Interest rate swap agreement Interest and Other Expense $ (2) $ (236) $ (1,026) $ (1,891)

Other Comprehensive Loss (Table

Other Comprehensive Loss (Tables)	9 Months Ended
	Sep. 30, 2020
Equity [Abstract]
After-tax Changes in Accumulated Other Comprehensive Loss	The after-tax changes in accumulated other comprehensive loss are as follows: Foreign Derivative instruments Pension and Accumulated other Ending balance, December 31, 2019 $ (24,032) 464 $ (22,382) $ (45,950) Net current period change (257) — — (257) Derivative instruments — (781) — (781) Amortization of actuarial losses — — (1,850) (1,850) Ending balance, September 30, 2020 $ (24,289) $ (317) $ (24,232) $ (48,838) Foreign Derivative instruments Pension and Accumulated other Ending balance, December 31, 2018 $ (22,847) $ 496 $ (25,120) $ (47,471) Net current period change (3,048) — — (3,048) Derivative instruments — (193) — (193) Amortization of actuarial losses — — (1,008) (1,008) Ending balance, September 30, 2019 $ (25,895) $ 303 $ (26,128) $ (51,720)
Related Tax Effects Allocated to Each Component of Accumulated Other Comprehensive Loss	The related tax effects allocated to each component of other comprehensive loss are as follows: Three Months Ended September 30, 2020 Nine Months Ended September 30, 2020 Before Tax Tax Expense After Tax Amount Before Tax Tax Expense After Tax Amount Amortization of actuarial losses $ (1,179) $ 222 $ (957) $ (2,284) $ 434 $ (1,850) Derivative instruments 1,167 (274) 893 (878) 97 (781) Cumulative translation adjustment 2,628 — 2,628 (257) — (257) Total other comprehensive loss $ 2,616 $ (52) $ 2,564 $ (3,419) $ 531 $ (2,888) Three Months Ended September 30, 2019 Nine Months Ended September 30, 2019 Before Tax Tax Expense After Tax Before Tax Tax Expense After Tax Amortization of actuarial losses $ (2,186) $ 91 $ (2,095) $ (380) $ (628) $ (1,008) Derivative instruments (515) — (515) (193) — (193) Cumulative translation adjustment (3,388) — (3,388) (3,048) — (3,048) Total other comprehensive loss $ (6,089) $ 91 $ (5,998) $ (3,621) $ (628) $ (4,249)

Pension and Other Post-Retire_2

Pension and Other Post-Retirement Benefit Plans (Tables)	9 Months Ended
	Sep. 30, 2020
Retirement Benefits [Abstract]
Components of Net Periodic Benefit Cost	The components of net periodic (benefit) cost related to pension and other post-retirement benefit plans is as follows: U.S. Pension and Other Post-Retirement Benefit Plans Non-U.S. Pension Plan Three Months Ended September 30, Three Months Ended September 30, 2020 2019 2020 2019 Interest cost 281 217 210 268 Expected return on plan assets (519) (470) (277) (268) Amortization of prior service cost 2 23 151 12 Recognized actuarial loss 74 75 12 129 Net (benefit) cost $ (162) $ (155) $ 96 $ 141 U.S. Pension and Other Post-Retirement Benefit Plans Non-U.S. Pension Plan Nine months ended September 30, Nine months ended September 30, 2020 2019 2020 2019 Interest cost 843 1,107 618 831 Expected return on plan assets (1,556) (1,794) (806) (834) Amortization of prior service cost 5 2,517 437 36 Recognized actuarial loss 223 262 36 397 Net (benefit) cost $ (485) $ 2,092 $ 285 $ 430

Business Combinations (Tables)

Business Combinations (Tables)	9 Months Ended
	Sep. 30, 2020
Business Combinations [Abstract]
Schedule of Business Acquisitions, by Acquisition	The excess purchase price over net assets acquired is recorded as goodwill and was determined as follows: Initial cash paid, net of working capital adjustment $ 34,000 Purchase price adjustment (537) Contingent consideration at fair value 4,700 Total consideration $ 38,163 Net assets at fair value 18,335 Excess of total consideration over net assets acquired $ 19,828
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed	The allocation of the fair value of the assets acquired and liabilities assumed, at acquisition and as adjusted for the final adjustment at September 30, 2020, were as follows: Preliminary Purchase Price Allocation Adjustment Final Purchase Price Allocation Net working capital $ 2,856 $ — $ 2,856 Property, plant and equipment 503 — 503 Other long-term assets 1,650 — 1,650 Definite-lived intangible assets 14,500 — 14,500 Goodwill 1 20,365 (537) 19,828 Other long-term liabilities (1,174) — (1,174) Total consideration $ 38,700 $ (537) $ 38,163 1. As disclosed in Note 11, Goodwill and Intangible Assets, the full value of the Company's goodwill was impaired during the three months ended March 31, 2020.

Cost Reduction and Manufactur_2

Cost Reduction and Manufacturing Capacity Rationalization (Tables)	9 Months Ended
	Sep. 30, 2020
Restructuring and Related Activities [Abstract]
Changes in Accrued Restructuring Balances	The changes in accrued restructuring balances are as follows: Electrical Systems Global Corporate/ Total December 31, 2019 $ 1,276 $ 102 $ 947 $ 2,325 New Charges 2,690 1,012 469 4,171 Payments and Other Adjustments (3,422) (879) (1,057) (5,358) September 30, 2020 $ 544 $ 235 $ 359 $ 1,138

Restatement of Previously Iss_3

Restatement of Previously Issued Consolidated Financial Statements - Effect of The Error Corrections On The Condensed Consolidated Statements of Operations (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Revenues	$ 187,697	$ 225,399	$ 501,698	$ 711,753
Cost of Revenues	163,538	195,955	450,761	616,784
Gross profit	24,159	29,444	50,937	94,969
Selling, General and Administrative Expenses	14,408	17,531	47,491	48,978
Amortization Expense	858	437	2,575	1,080
Operating (Loss) Income	8,893	11,476	(28,146)	44,911
Interest and Other Expense	5,674	3,800	16,142	15,686
(Loss) Income Before Provision for Income Taxes	3,219	7,676	(44,288)	29,225
Provision for Income Taxes	(959)	496	(11,375)	5,913
Net (Loss) Income	$ 4,178	$ 7,180	$ (32,913)	$ 23,312
Income per share attributable to common stockholders:
Basic (in dollars per share)	$ 0.13	$ 0.23	$ (1.07)	$ 0.76
Diluted (in dollars per share)	$ 0.13	$ 0.23	$ (1.07)	$ 0.76
Weighted average common shares outstanding:
Basic (in shares)	30,986	30,581	30,894	30,547
Diluted (in shares)	31,617	30,852	30,894	30,829
As Previously Reported
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Revenues		$ 225,399		$ 711,753
Cost of Revenues		194,195		612,206
Gross profit		31,204		99,547
Selling, General and Administrative Expenses		17,531		48,978
Amortization Expense		437		1,080
Operating (Loss) Income		13,236		49,489
Interest and Other Expense		3,800		15,686
(Loss) Income Before Provision for Income Taxes		9,436		33,803
Provision for Income Taxes		916		6,976
Net (Loss) Income		$ 8,520		$ 26,827
Income per share attributable to common stockholders:
Basic (in dollars per share)		$ 0.28		$ 0.88
Diluted (in dollars per share)		$ 0.28		$ 0.87
Weighted average common shares outstanding:
Basic (in shares)		30,581		30,547
Diluted (in shares)		30,852		30,829
Restatement Adjustments
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Revenues		$ 0		$ 0
Cost of Revenues		1,760		4,578
Gross profit		(1,760)		(4,578)
Selling, General and Administrative Expenses		0		0
Amortization Expense		0		0
Operating (Loss) Income		(1,760)		(4,578)
Interest and Other Expense		0		0
(Loss) Income Before Provision for Income Taxes		(1,760)		(4,578)
Provision for Income Taxes		(420)		(1,063)
Net (Loss) Income		$ (1,340)		$ (3,515)
Income per share attributable to common stockholders:
Basic (in dollars per share)		$ (0.04)		$ (0.12)
Diluted (in dollars per share)		$ (0.04)		$ (0.11)
Weighted average common shares outstanding:
Basic (in shares)		30,581		30,547
Diluted (in shares)		30,852		30,829

Restatement of Previously Iss_4

Restatement of Previously Issued Consolidated Financial Statements - Effect of The Error Corrections On The Condensed Consolidated Statements of Comprehensive Income (Details) - USD ($) $ in Thousands	3 Months Ended						9 Months Ended
	Sep. 30, 2020	Jun. 30, 2020	Mar. 31, 2020	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Sep. 30, 2020	Sep. 30, 2019
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Net Income	$ 4,178			$ 7,180			$ (32,913)	$ 23,312
Other comprehensive income (loss):
Foreign currency translation adjustments	2,628			(3,388)			(257)	(3,051)
Minimum pension liability, net of tax	(957)			(2,095)			(1,850)	(1,005)
Derivative instrument	893			(515)			(781)	(193)
Other comprehensive (loss) income	2,564			(5,998)			(2,888)	(4,249)
Comprehensive (loss) income	$ 6,742	$ (9,919)	$ (32,624)	1,182	$ 8,101	$ 9,780	$ (35,801)	19,063
As Previously Reported
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Net Income				8,520				26,827
Other comprehensive income (loss):
Foreign currency translation adjustments				(3,388)				(3,051)
Minimum pension liability, net of tax				(2,095)				(1,005)
Derivative instrument				(515)				(193)
Other comprehensive (loss) income				(5,998)				(4,249)
Comprehensive (loss) income				2,522				22,578
Restatement Adjustments
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Net Income				(1,340)				(3,515)
Other comprehensive income (loss):
Foreign currency translation adjustments				0				0
Minimum pension liability, net of tax				0				0
Derivative instrument				0				0
Other comprehensive (loss) income				0				0
Comprehensive (loss) income				$ (1,340)				$ (3,515)

Restatement of Previously Iss_5

Restatement of Previously Issued Consolidated Financial Statements - Effect of The Error Corrections On The Condensed Consolidated Statements of Cash Flow (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Cash Flows from Operating Activities:
Net Income	$ 4,178	$ 7,180	$ (32,913)	$ 23,312
Adjustments to reconcile net income to cash flows from operating activities:
Depreciation and amortization			13,835	10,865
Non-cash amortization of debt financing costs			1,365	1,030
Shared-based compensation expense			2,471	2,200
Deferred income taxes			(13,267)	1,840
Non-cash loss / (gain) on derivative contracts			2,038	2,092
Change in other operating items:
Accounts receivable			(13,686)	(20,454)
Inventories			(626)	1,191
Prepaid expenses			2,539	(2,607)
Accounts payable			26,856	3,272
Other operating activities, net			9,494	5,767
Net cash provided by operating activities			30,772	28,508
Cash Flows from Investing Activities:
Purchases of property, plant and equipment			(6,021)	(18,743)
Proceeds from disposal/sale of property, plant and equipment			569	20
Payments for acquisition of business			0	(34,000)
Net cash used in investing activities			(5,452)	(52,723)
Cash Flows from Financing Activities:
Borrowings on Revolving Credit Facility			15,000	8,500
Repayment of Revolving Credit Facility			(15,000)	(8,500)
Repayment of Term Loan			(8,281)	(6,338)
Other financing activities			(339)	(381)
Net cash used in financing activities			(11,199)	(6,719)
Effect of Foreign Currency Exchange Rate Changes on Cash			(31)	(1,276)
Net Decrease in Cash			14,090	(32,210)
Cash:
Beginning of period			39,511	70,913
End of period	$ 53,601	38,703	53,601	38,703
Supplemental Cash Flow Information:
Cash paid for interest			9,317	10,212
Cash paid for income taxes, net			906	5,530
Unpaid purchases of property and equipment included in accounts payable			$ 108	155
As Previously Reported
Cash Flows from Operating Activities:
Net Income		8,520		26,827
Adjustments to reconcile net income to cash flows from operating activities:
Depreciation and amortization				10,976
Non-cash amortization of debt financing costs				1,030
Shared-based compensation expense				2,200
Deferred income taxes				2,903
Non-cash loss / (gain) on derivative contracts				2,092
Change in other operating items:
Accounts receivable				(19,765)
Inventories				1,191
Prepaid expenses				(7,458)
Accounts payable				3,272
Other operating activities, net				5,767
Net cash provided by operating activities				29,035
Cash Flows from Investing Activities:
Purchases of property, plant and equipment				(19,270)
Proceeds from disposal/sale of property, plant and equipment				20
Payments for acquisition of business				(34,000)
Net cash used in investing activities				(53,250)
Cash Flows from Financing Activities:
Borrowings on Revolving Credit Facility				8,500
Repayment of Revolving Credit Facility				(8,500)
Repayment of Term Loan				(6,338)
Other financing activities				(381)
Net cash used in financing activities				(6,719)
Effect of Foreign Currency Exchange Rate Changes on Cash				(1,276)
Net Decrease in Cash				(32,210)
Cash:
Beginning of period				70,913
End of period		38,703		38,703
Supplemental Cash Flow Information:
Cash paid for interest				10,212
Cash paid for income taxes, net				5,530
Unpaid purchases of property and equipment included in accounts payable				155
Restatement Adjustments
Cash Flows from Operating Activities:
Net Income		(1,340)		(3,515)
Adjustments to reconcile net income to cash flows from operating activities:
Depreciation and amortization				(111)
Non-cash amortization of debt financing costs				0
Shared-based compensation expense				0
Deferred income taxes				(1,063)
Non-cash loss / (gain) on derivative contracts				0
Change in other operating items:
Accounts receivable				(689)
Inventories				0
Prepaid expenses				4,851
Accounts payable				0
Other operating activities, net				0
Net cash provided by operating activities				(527)
Cash Flows from Investing Activities:
Purchases of property, plant and equipment				527
Proceeds from disposal/sale of property, plant and equipment				0
Payments for acquisition of business				0
Net cash used in investing activities				527
Cash Flows from Financing Activities:
Borrowings on Revolving Credit Facility				0
Repayment of Revolving Credit Facility				0
Repayment of Term Loan				0
Other financing activities				0
Net cash used in financing activities				0
Effect of Foreign Currency Exchange Rate Changes on Cash				0
Net Decrease in Cash				0
Cash:
Beginning of period				0
End of period		$ 0		0
Supplemental Cash Flow Information:
Cash paid for interest				0
Cash paid for income taxes, net				0
Unpaid purchases of property and equipment included in accounts payable				$ 0

Restatement of Previously Iss_6

Restatement of Previously Issued Consolidated Financial Statements - Additional Information (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019	Dec. 31, 2019
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Cost of revenue	$ 163,538	$ 195,955	$ 450,761	$ 616,784
Provision for Income Taxes	(959)	496	(11,375)	5,913
Net (Loss) Income	4,178	7,180	(32,913)	23,312
Deferred income taxes	28,109		28,109		$ 14,654
Increase in accounts receivable			13,686	20,454
Prepaid expenses			(2,539)	2,607
Purchases in property, plant and equipment			6,021	18,743
Depreciation expense	$ 3,752	3,444	11,260	9,785
Understatement of cost of revenues and impacted balance sheet accounts
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Net (Loss) Income				(3,600)
Property, plant and equipment, net error correction
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Cost of revenue				(100)
Net (Loss) Income				100
Restatement Adjustments
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Cost of revenue		1,760		4,578
Provision for Income Taxes		(420)		(1,063)
Net (Loss) Income		(1,340)		(3,515)
Increase in accounts receivable				689
Prepaid expenses				(4,851)
Purchases in property, plant and equipment				(527)
Restatement Adjustments | Understatement of cost of revenues and impacted balance sheet accounts
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Cost of revenue		1,700		4,700
Provision for Income Taxes		(400)
Net (Loss) Income		(1,300)		(3,600)
Deferred income taxes		$ (1,100)		(1,100)
Increase in accounts receivable				(700)
Prepaid expenses				(4,900)
Purchases in property, plant and equipment			$ (500)
Restatement Adjustments | Property, plant and equipment, net error correction
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Provision for Income Taxes				(1,100)
Net (Loss) Income				100
Depreciation expense				$ (100)

Revenue Recognition (Details)

Revenue Recognition (Details) - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019
Revenue from Contract with Customer [Abstract]
Accounts receivable, net of allowances	$ 128,648	$ 115,099

Fair Value Measurements - Addit

Fair Value Measurements - Additional Information (Details) - USD ($)	3 Months Ended	9 Months Ended	12 Months Ended
	Mar. 31, 2020	Sep. 30, 2020	Dec. 31, 2019
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Impairment of long-lived assets		$ 800,000
Impairment of right-of-use asset	$ 400,000
Selling price of long-lived asset		300,000
Goodwill impairment		27,074,000	$ 0
Electrical Systems
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Impairment of long-lived assets		1,100,000
Impairment of right-of-use asset		400,000
Electrical Systems | Property, Plant and Equipment
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Impairment of right-of-use asset		700,000
Interest rate swap agreement
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Notional amount		$ 80,000,000

Fair Value Measurement - Fair V

Fair Value Measurement - Fair Values of Our Derivative Assets and Liabilities (Details) - Recurring - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Earnout liability	$ 8,800	$ 4,700
Foreign exchange contracts
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative assets	115	464
Derivative liabilities	530	0
Derivative equity	(317)	464
Interest rate swap agreement
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative assets	1,127	150
Derivative liabilities	2,485	995
Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Earnout liability	0	0
Level 1 | Foreign exchange contracts
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative assets	0	0
Derivative liabilities	0	0
Derivative equity	0	0
Level 1 | Interest rate swap agreement
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative assets	0	0
Derivative liabilities	0	0
Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Earnout liability	0	0
Level 2 | Foreign exchange contracts
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative assets	115	464
Derivative liabilities	530	0
Derivative equity	(317)	464
Level 2 | Interest rate swap agreement
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative assets	1,127	150
Derivative liabilities	2,485	995
Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Earnout liability	8,800	4,700
Level 3 | Foreign exchange contracts
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative assets	0	0
Derivative liabilities	0	0
Derivative equity	0	0
Level 3 | Interest rate swap agreement
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative assets	0	0
Derivative liabilities	$ 0	$ 0

Fair Value Measurement - Carryi

Fair Value Measurement - Carrying Amounts and Fair Values of Our Long-Term Debt Obligations (Details) - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019
Debt Instrument [Line Items]
Current portion of long-term debt	$ 2,435	$ 3,256
Long-term debt	147,965	153,128
Term Loan Facility | Secured Debt
Debt Instrument [Line Items]
Carrying Amount	150,400	156,384
Fair Value	133,904	157,983
Current portion of long-term debt	2,400	3,300
Long-term debt	$ 148,000	$ 153,100

Stockholders' Equity - Addition

Stockholders' Equity - Additional Information (Detail) - $ / shares	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019	Jun. 23, 2020	Dec. 31, 2019
Stockholders Equity Note Disclosure [Line Items]
Common stock, shares authorized (in shares)	60,000,000		60,000,000			60,000,000
Common stock, par value (in dollars per share)	$ 0.01		$ 0.01		$ 0.01	$ 0.01
Common stock, shares issued (in shares)	30,985,669		30,985,669			30,801,255
Common stock, shares outstanding (in shares)	30,985,669		30,985,669			30,801,255
Preferred stock, shares authorized (in shares)	5,000,000		5,000,000			5,000,000
Preferred stock, par value (in dollars per share)	$ 0.01		$ 0.01			$ 0.01
Preferred stock, shares outstanding (in shares)	0		0			0
Number of rights distributed for each share of common stock held					1
Threshold percentage of beneficial ownership required to exercise rights					10.00%
Threshold percentage of beneficial ownership required to exercise rights for certain passive investors					15.00%
Restricted Stock
Stockholders Equity Note Disclosure [Line Items]
Antidilutive stock excluded from earning per share (in shares)	282,000	0	256,000	18,000

Stockholders' Equity - Diluted

Stockholders' Equity - Diluted Earnings per Share (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Equity [Abstract]
Net (Loss) Income	$ 4,178	$ 7,180	$ (32,913)	$ 23,312
Weighted average number of common shares outstanding (in shares)	30,986	30,581	30,894	30,547
Dilutive effect of restricted stock grants after application of the treasury stock method (in shares)	631	271	0	282
Dilutive shares outstanding (in shares)	31,617	30,852	30,894	30,829
Basic (loss) earnings per share (in dollars per share)	$ 0.13	$ 0.23	$ (1.07)	$ 0.76
Diluted (loss) earnings per share (in dollars per share)	$ 0.13	$ 0.23	$ (1.07)	$ 0.76

Stockholders' Equity - Changes

Stockholders' Equity - Changes in Stockholder's Equity (Details) - USD ($) $ in Thousands	3 Months Ended						9 Months Ended		12 Months Ended
	Sep. 30, 2020	Jun. 30, 2020	Mar. 31, 2020	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Sep. 30, 2020	Sep. 30, 2019	Dec. 31, 2018
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance (in shares)			30,801,255				30,801,255
Beginning balance	$ 87,861	$ 96,926	$ 128,688	$ 128,885	$ 120,065	$ 109,596	$ 128,688	$ 109,596
Share-based compensation expense	742	854	862	721	719	761	2,458
Total comprehensive loss	$ 6,742	(9,919)	(32,624)	1,182	8,101	9,780	$ (35,801)	19,063
Ending balance (in shares)	30,985,669						30,985,669
Ending balance	$ 95,345	$ 87,861	$ 96,926	$ 130,788	$ 128,885	120,065	$ 95,345	130,788	$ 109,596
Accounting Standards Update [Extensible List]									us-gaap:AccountingStandardsUpdate201602Member
Cumulative Effect, Period of Adoption, Adjustment
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance						$ (72)		$ (72)
Ending balance									$ (72)
Common Stock
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance (in shares)	30,985,669	30,847,269	30,801,255	30,581,274	30,512,843	30,512,843	30,801,255	30,512,843
Beginning balance	$ 309	$ 323	$ 323	$ 319	$ 318	$ 318	$ 323	$ 318
Share-based compensation expense (in shares)		138,400	46,014		68,431		184,414
Share-based compensation expense	$ 1	$ (14)			$ 1		$ (13)
Ending balance (in shares)	30,985,669	30,985,669	30,847,269	30,581,274	30,581,274	30,512,843	30,985,669	30,581,274	30,512,843
Ending balance	$ 310	$ 309	$ 323	$ 319	$ 319	$ 318	$ 310	$ 319	$ 318
Treasury Stock
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance	(11,230)	(11,230)	(11,230)	(10,245)	(10,245)	(10,245)	(11,230)	(10,245)
Ending balance	(11,230)	(11,230)	(11,230)	(10,245)	(10,245)	(10,245)	(11,230)	(10,245)	(10,245)
Additional Paid In Capital
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance	247,582	246,714	245,852	244,486	243,768	243,007	245,852	243,007
Share-based compensation expense	741	868	862	721	718	761	2,471
Ending balance	248,323	247,582	246,714	245,207	244,486	243,768	248,323	245,207	243,007
Retained Deficit
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance	(97,398)	(84,901)	(60,307)	(59,953)	(66,099)	(76,013)	(60,307)	(76,013)
Total comprehensive loss	4,178	(12,497)	(24,594)	7,180	6,146	9,986	(32,913)
Ending balance	(93,220)	(97,398)	(84,901)	(52,773)	(59,953)	(66,099)	(93,220)	(52,773)	(76,013)
Retained Deficit | Cumulative Effect, Period of Adoption, Adjustment
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance						(72)		(72)
Ending balance									(72)
Accumulated  Other Comp. Loss
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance	(51,402)	(53,980)	(45,950)	(45,722)	(47,677)	(47,471)	(45,950)	(47,471)
Total comprehensive loss	2,564	2,578	(8,030)	(5,998)	1,955	(206)	(2,888)
Ending balance	$ (48,838)	$ (51,402)	$ (53,980)	$ (51,720)	$ (45,722)	$ (47,677)	$ (48,838)	$ (51,720)	$ (47,471)

Share-Based Compensation - Summ

Share-Based Compensation - Summary of Information about Restricted Stock Grants Outstanding (Details) - USD ($) shares in Thousands	9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Dec. 31, 2019	Dec. 31, 2018
Deferred Compensation Arrangement with Individual, Share-based Payments [Line Items]
Unearned Compensation	$ 1,400,000	$ 1,600,000
Restricted Stock
Deferred Compensation Arrangement with Individual, Share-based Payments [Line Items]
Shares Granted (in shares)	1,575	75
Nonvested Shares (in shares)	1,590	746	403	760
Restricted Stock | October 2017
Deferred Compensation Arrangement with Individual, Share-based Payments [Line Items]
Shares Granted (in shares)	303
Nonvested Shares (in shares)	51
Unearned Compensation	$ 40,300
Remaining Period to Vesting	1 month
Restricted Stock | October 2018
Deferred Compensation Arrangement with Individual, Share-based Payments [Line Items]
Shares Granted (in shares)	382
Nonvested Shares (in shares)	130
Unearned Compensation	$ 473,100
Remaining Period to Vesting	13 months
Restricted Stock | October 2019
Deferred Compensation Arrangement with Individual, Share-based Payments [Line Items]
Shares Granted (in shares)	12
Nonvested Shares (in shares)	10
Unearned Compensation	$ 51,500
Remaining Period to Vesting	25 months
Restricted Stock | January 2020
Deferred Compensation Arrangement with Individual, Share-based Payments [Line Items]
Shares Granted (in shares)	149
Nonvested Shares (in shares)	134
Unearned Compensation	$ 527,700
Remaining Period to Vesting	25 months
Restricted Stock | April 2020
Deferred Compensation Arrangement with Individual, Share-based Payments [Line Items]
Shares Granted (in shares)	646
Nonvested Shares (in shares)	520
Unearned Compensation	$ 947,700
Remaining Period to Vesting	27 months
Restricted Stock | June 2020
Deferred Compensation Arrangement with Individual, Share-based Payments [Line Items]
Shares Granted (in shares)	210
Nonvested Shares (in shares)	210
Unearned Compensation	$ 432,800
Remaining Period to Vesting	14 months
Restricted Stock | June 2020
Deferred Compensation Arrangement with Individual, Share-based Payments [Line Items]
Shares Granted (in shares)	380
Nonvested Shares (in shares)	350
Unearned Compensation	$ 772,900
Remaining Period to Vesting	20 months
Restricted Stock | June 2020
Deferred Compensation Arrangement with Individual, Share-based Payments [Line Items]
Shares Granted (in shares)	185
Nonvested Shares (in shares)	185
Unearned Compensation	$ 310,600
Remaining Period to Vesting	8 months
Vesting period 1 | Restricted Stock | October 2017
Deferred Compensation Arrangement with Individual, Share-based Payments [Line Items]
Restricted stock vesting installment (as a percent)	33.33%
Vesting period 1 | Restricted Stock | October 2018
Deferred Compensation Arrangement with Individual, Share-based Payments [Line Items]
Restricted stock vesting installment (as a percent)	33.33%
Vesting period 1 | Restricted Stock | October 2019
Deferred Compensation Arrangement with Individual, Share-based Payments [Line Items]
Restricted stock vesting installment (as a percent)	33.33%
Vesting period 1 | Restricted Stock | January 2020
Deferred Compensation Arrangement with Individual, Share-based Payments [Line Items]
Restricted stock vesting installment (as a percent)	33.33%
Vesting period 1 | Restricted Stock | April 2020
Deferred Compensation Arrangement with Individual, Share-based Payments [Line Items]
Restricted stock vesting installment (as a percent)	33.33%
Vesting period 2 | Restricted Stock | October 2017
Deferred Compensation Arrangement with Individual, Share-based Payments [Line Items]
Restricted stock vesting installment (as a percent)	33.33%
Vesting period 2 | Restricted Stock | October 2018
Deferred Compensation Arrangement with Individual, Share-based Payments [Line Items]
Restricted stock vesting installment (as a percent)	33.33%
Vesting period 2 | Restricted Stock | October 2019
Deferred Compensation Arrangement with Individual, Share-based Payments [Line Items]
Restricted stock vesting installment (as a percent)	33.33%
Vesting period 2 | Restricted Stock | January 2020
Deferred Compensation Arrangement with Individual, Share-based Payments [Line Items]
Restricted stock vesting installment (as a percent)	33.33%
Vesting period 2 | Restricted Stock | April 2020
Deferred Compensation Arrangement with Individual, Share-based Payments [Line Items]
Restricted stock vesting installment (as a percent)	33.33%
Vesting period 3 | Restricted Stock | October 2017
Deferred Compensation Arrangement with Individual, Share-based Payments [Line Items]
Restricted stock vesting installment (as a percent)	33.33%
Vesting period 3 | Restricted Stock | October 2018
Deferred Compensation Arrangement with Individual, Share-based Payments [Line Items]
Restricted stock vesting installment (as a percent)	33.33%
Vesting period 3 | Restricted Stock | October 2019
Deferred Compensation Arrangement with Individual, Share-based Payments [Line Items]
Restricted stock vesting installment (as a percent)	33.33%
Vesting period 3 | Restricted Stock | January 2020
Deferred Compensation Arrangement with Individual, Share-based Payments [Line Items]
Restricted stock vesting installment (as a percent)	33.33%
Vesting period 3 | Restricted Stock | April 2020
Deferred Compensation Arrangement with Individual, Share-based Payments [Line Items]
Restricted stock vesting installment (as a percent)	33.33%

Share-Based Compensation - Su_2

Share-Based Compensation - Summary of Information about Restricted Stock Grants (Details) - Restricted Stock - $ / shares shares in Thousands	9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019
Nonvested Restricted Stock Shares
Nonvested - beginning of year (in shares)	403	760
Granted (in shares)	1,575	75
Vested (in shares)	(184)	(68)
Forfeited (in shares)	(204)	(21)
Nonvested - end of period (in shares)	1,590	746
Nonvested Restricted Stock Weighted-Average Grant-Date Fair Value
Nonvested - beginning of year (in dollars per share)	$ 7.72	$ 7.56
Granted (in dollars per share)	2.86	7.60
Vested (in dollars per share)	5.79	8.38
Forfeited (in dollars per share)	5.15	7.48
Nonvested - end of period (in dollars per share)	$ 3.46	$ 7.49

Performance Awards - Additional

Performance Awards - Additional Information (Detail) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Deferred Compensation Arrangement with Individual, Share-based Payments [Line Items]
Compensation expense (benefit)	$ 0.3	$ 0.4	$ (0.8)	$ 1.1
Unrecognized compensation expense	$ 1.4	$ 1.6	$ 1.4	$ 1.6
2014 Equity Incentive Plan | Performance Awards
Deferred Compensation Arrangement with Individual, Share-based Payments [Line Items]
Performance period			3 years

Performance Awards - Schedule o

Performance Awards - Schedule of Performance Activity (Details) - 2014 EIP - Performance Awards $ in Thousands	9 Months Ended
	Sep. 30, 2020USD ($)
Deferred Compensation Arrangement with Individual, Share-based Payments [Line Items]
Grant Amount	$ 5,282
Adjustments	(133)
Forfeitures	(2,959)
Adjusted Award Value	2,190
November 2017
Deferred Compensation Arrangement with Individual, Share-based Payments [Line Items]
Grant Amount	1,584
Adjustments	(262)
Forfeitures	(1,022)
Adjusted Award Value	$ 300
Remaining Periods (in Months) to Vesting	1 month
November 2018
Deferred Compensation Arrangement with Individual, Share-based Payments [Line Items]
Grant Amount	$ 1,590
Adjustments	(497)
Forfeitures	(1,093)
Adjusted Award Value	$ 0
Remaining Periods (in Months) to Vesting	13 months
January 2020
Deferred Compensation Arrangement with Individual, Share-based Payments [Line Items]
Grant Amount	$ 2,108
Adjustments	626
Forfeitures	(844)
Adjusted Award Value	$ 1,890
Remaining Periods (in Months) to Vesting	26 months

Accounts Receivable - Additiona

Accounts Receivable - Additional Information (Details) - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019
Receivables [Abstract]
Allowances for credit losses	$ 583	$ 432

Accounts Receivable - Rollforwa

Accounts Receivable - Rollforward of Allowance for Credit Losses (Details) $ in Thousands	9 Months Ended
	Sep. 30, 2020USD ($)
Accounts Receivable, Allowance for Credit Loss [Roll Forward]
Balance - Beginning of period	$ 432
Provisions	209
Utilizations	(58)
Currency translation adjustment	0
Balance - End of period	583
Electrical Systems
Accounts Receivable, Allowance for Credit Loss [Roll Forward]
Balance - Beginning of period	49
Provisions	67
Utilizations	(58)
Currency translation adjustment	1
Balance - End of period	59
Global Seating
Accounts Receivable, Allowance for Credit Loss [Roll Forward]
Balance - Beginning of period	383
Provisions	142
Utilizations	0
Currency translation adjustment	(1)
Balance - End of period	$ 524

Inventories (Detail)

Inventories (Detail) - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019
Inventory Disclosure [Abstract]
Raw materials	$ 59,154	$ 57,742
Work in process	12,418	12,612
Finished goods	11,731	12,518
Inventories	$ 83,303	$ 82,872

Goodwill and Intangible Asset_2

Goodwill and Intangible Assets - Additional Information (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019	Dec. 31, 2019
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill impairment			$ 27,074		$ 0
Amortization expense	$ 858	$ 437	2,575	$ 1,080
Estimated intangible asset amortization expense remainder of 2020	3,400		3,400
Estimated intangible asset amortization expense 2021	3,400		3,400
Estimated intangible asset amortization expense 2022	3,400		3,400
Estimated intangible asset amortization expense 2023	3,400		3,400
Estimated intangible asset amortization expense 2024	$ 2,800		$ 2,800

Goodwill and Intangible Asset_3

Goodwill and Intangible Assets - Changes in Carrying Amounts of Goodwill (Details) - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2020	Dec. 31, 2019
Goodwill [Roll Forward]
Balance - Beginning of the period	$ 27,816	$ 7,576
Finalization of FSE Purchase Accounting	(537)	20,365
Goodwill impairment	(27,074)	0
Currency translation adjustment	(205)	(125)
Balance - Ending of the period	$ 0	$ 27,816

Goodwill and Intangible Asset_4

Goodwill and Intangible Assets - Summary of Intangible Assets (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2020	Dec. 31, 2019
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	$ 36,497	$ 36,698
Accumulated Amortization	(13,913)	(11,440)
Net Carrying Amount	$ 22,584	25,258
Trademarks/Tradenames
Finite-Lived Intangible Assets [Line Items]
Weighted- Average Amortization Period	22 years
Gross Carrying Amount	$ 11,557	11,553
Accumulated Amortization	(4,558)	(4,276)
Net Carrying Amount	$ 6,999	7,277
Customer relationships
Finite-Lived Intangible Assets [Line Items]
Weighted- Average Amortization Period	15 years
Gross Carrying Amount	$ 14,820	15,025
Accumulated Amortization	(7,246)	(6,574)
Net Carrying Amount	$ 7,574	8,451
Technical know-how
Finite-Lived Intangible Assets [Line Items]
Weighted- Average Amortization Period	5 years
Gross Carrying Amount	$ 9,790	9,790
Accumulated Amortization	(2,040)	(571)
Net Carrying Amount	$ 7,750	9,219
Covenant not to compete
Finite-Lived Intangible Assets [Line Items]
Weighted- Average Amortization Period	5 years
Gross Carrying Amount	$ 330	330
Accumulated Amortization	(69)	(19)
Net Carrying Amount	$ 261	$ 311

Leases - Additional Information

Leases - Additional Information (Details) - USD ($) $ in Millions	3 Months Ended	9 Months Ended
	Mar. 31, 2020	Sep. 30, 2020
Lessee, Lease, Description [Line Items]
Renewal term		5 years
Termination option		9 years
Impairment of right-of-use asset	$ 0.4
Minimum
Lessee, Lease, Description [Line Items]
Operating leases, remaining lease term		1 year
Maximum
Lessee, Lease, Description [Line Items]
Operating leases, remaining lease term		8 years

Leases - Components of Lease Ex

Leases - Components of Lease Expense (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Leases [Abstract]
Operating lease cost	$ 3,665	$ 1,858	$ 8,693	$ 5,305
Finance lease cost
Amortization of right-of-use assets	110	92	300	252
Interest on lease liabilities	11	16	34	46
Total finance lease cost	121	108	334	298
Short-term lease cost	922	1,793	2,988	5,557
Total lease expense	4,708	$ 3,759	$ 12,015	$ 11,160
Accelerated lease costs	$ 1,100

Leases - Supplemental Cash Flow

Leases - Supplemental Cash Flow Information (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019
Leases [Abstract]
Operating leases	$ 7,806	$ 5,200
Financing leases	$ 339	$ 331

Leases - Balance Sheet Classifi

Leases - Balance Sheet Classification of Lease Assets and Liabilities (Details) - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019
Operating Leases
Operating lease right-of-use assets, net	$ 31,107	$ 34,960
Current operating lease liabilities	8,874	7,620
Operating lease liabilities	25,135	29,414
Present value of lease liabilities	34,009	37,034
Finance Leases
Right-of-use assets	1,451	1,135
Accumulated depreciation	(595)	(343)
Right-of-use assets, net	856	792
Current liabilities	316	354
Non-current liabilities	486	398
Total finance lease liabilities	$ 802	$ 752
Weighted Average Remaining Lease Term
Operating leases	4 years 8 months 12 days	5 years
Finance leases	3 years 3 months 18 days	2 years 9 months 18 days
Weighted Average Discount Rate
Operating leases	8.10%	9.10%
Finance leases	5.20%	7.20%
Finance Lease, Right-of-Use Asset, Statement of Financial Position [Extensible List]	us-gaap:OtherAssetsNoncurrent	us-gaap:OtherAssetsNoncurrent
Finance Lease, Liability, Current, Statement of Financial Position [Extensible List]	us-gaap:AccruedLiabilitiesAndOtherLiabilities	us-gaap:AccruedLiabilitiesAndOtherLiabilities
Finance Lease, Liability, Noncurrent, Statement of Financial Position [Extensible List]	us-gaap:OtherLiabilitiesNoncurrent	us-gaap:OtherLiabilitiesNoncurrent

Leases - Maturities of Operatin

Leases - Maturities of Operating and Financing Lease Liabilities (Details) - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019
Operating
2020	$ 3,186
2021	10,201
2022	9,190
2023	5,651
2024	4,463
Thereafter	7,628
Total lease payments	40,319
Less: Imputed interest	(6,310)
Present value of lease liabilities	34,009	$ 37,034
Financing
2020	100
2021	314
2022	194
2023	126
2024	79
Thereafter	42
Total lease payments	855
Less: Imputed interest	(53)
Present value of lease liabilities	802	$ 752
Total
2020	3,286
2021	10,515
2022	9,384
2023	5,777
2024	4,542
Thereafter	7,670
Total lease payments	41,174
Less: Imputed interest	(6,363)
Present value of lease liabilities	$ 34,811

Commitments and Contingencies -

Commitments and Contingencies - Summary of Warranty Provision (Details) $ in Thousands	9 Months Ended
	Sep. 30, 2020USD ($)
Movement in Standard and Extended Product Warranty, Increase (Decrease) [Roll Forward]
Balance - Beginning of the year	$ 3,082
Provision for new warranty claims	524
Change in provision for pre-existing warranty claims	136
Deduction for payments made	(1,559)
Currency translation adjustment	12
Balance - End of period	$ 2,195

Commitments and Contingencies_2

Commitments and Contingencies - Schedule of Minimum Principal Payments Due on Long-term Debt (Details) $ in Thousands	Sep. 30, 2020USD ($)
Commitments and Contingencies Disclosure [Abstract]
2020	$ 1,094
2021	4,375
2022	4,375
2023	145,417
2024	0
Thereafter	$ 0

Debt and Credit Facilities - Su

Debt and Credit Facilities - Summary of Debt (Details) - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019
Debt Instrument [Line Items]
Current portion of long-term debt	$ 2,435	$ 3,256
Long-term debt	147,965	153,128
Term Loan Facility | Secured Debt
Debt Instrument [Line Items]
Long-term debt	150,400	156,384
Current portion of long-term debt	2,400	3,300
Deferred financing cost, current	1,400	500
Original issue discount, current	600	600
Long-term debt	148,000	153,100
Deferred financing cost, noncurrent	2,100	1,200
Debt discount, noncurrent	$ 800	$ 1,300

Debt and Credit Facilities - Ad

Debt and Credit Facilities - Additional Information (Detail) - USD ($)	Oct. 01, 2021	May 11, 2020	Sep. 18, 2019	Jun. 30, 2022	Jun. 30, 2021	Sep. 30, 2020	Dec. 31, 2019	Apr. 12, 2017
Revolving Credit Facility
Debt Instrument [Line Items]
Financial covenant, minimum consolidated liquidity		$ 40,000,000
Unused line fee, percent		0.35%
Revolving Credit Facility | Forecast
Debt Instrument [Line Items]
Hard call premium repayments, percent				1.00%	2.00%
Revolving Credit Facility | Base Rate
Debt Instrument [Line Items]
Basis spread (as a percent)		9.50%
Debt Instrument outstanding percentage		4.50%
Revolving Credit Facility | Base Rate | Minimum
Debt Instrument [Line Items]
Basis spread (as a percent)		1.00%	1.00%
Revolving Credit Facility | Base Rate | Forecast
Debt Instrument [Line Items]
Basis spread (as a percent)	5.00%
Revolving Credit Facility | LIBOR
Debt Instrument [Line Items]
Basis spread (as a percent)		10.50%
Revolving Credit Facility | LIBOR | Forecast
Debt Instrument [Line Items]
Basis spread (as a percent)	6.00%
Term Loan Facility | Line of Credit
Debt Instrument [Line Items]
Secured term loan facility								$ 175,000,000
Term Loan Facility | Secured Debt
Debt Instrument [Line Items]
Debt instrument fee						$ 3,500,000
Debt instrument discount						1,400,000
Long-term debt						150,400,000	$ 156,384,000
Third ARLS Agreement | Line of Credit | Revolving Credit Facility
Debt Instrument [Line Items]
Secured term loan facility			$ 90,000,000
Debt instrument fee						500,000	600,000
Capacity available for trade purchases			$ 7,000,000
Basis points			1.00%
Outstanding borrowings						0	0
Availability of borrowing						72,600,000
Third ARLS Agreement | Line of Credit | Letter of Credit
Debt Instrument [Line Items]
Outstanding borrowings						$ 1,600,000	$ 1,600,000

Debt and Credit Facilities - Ma

Debt and Credit Facilities - Margin for Borrowings under Revolving Credit Facility (Details) - Revolving Credit Facility - USD ($)	May 11, 2020	Sep. 18, 2019	Sep. 30, 2020
Minimum | Risk Level, High
Line of Credit Facility [Line Items]
Availability of borrowing			$ 30,000,000
Minimum | Risk Level, Medium
Line of Credit Facility [Line Items]
Availability of borrowing			$ 15,000,000
Base Rate
Line of Credit Facility [Line Items]
Basis spread (as a percent)	9.50%
Base Rate | Minimum
Line of Credit Facility [Line Items]
Basis spread (as a percent)	1.00%	1.00%
LIBOR
Line of Credit Facility [Line Items]
Basis spread (as a percent)	10.50%
Tranche A | Base Rate | Risk Level, High
Line of Credit Facility [Line Items]
Basis spread (as a percent)	1.00%
Tranche A | Base Rate | Risk Level, Medium
Line of Credit Facility [Line Items]
Basis spread (as a percent)	1.25%
Tranche A | Base Rate | Risk Level, Low
Line of Credit Facility [Line Items]
Basis spread (as a percent)	1.50%
Tranche A | LIBOR | Risk Level, High
Line of Credit Facility [Line Items]
Basis spread (as a percent)	2.00%
Tranche A | LIBOR | Risk Level, Medium
Line of Credit Facility [Line Items]
Basis spread (as a percent)	2.25%
Tranche A | LIBOR | Risk Level, Low
Line of Credit Facility [Line Items]
Basis spread (as a percent)	2.50%
Tranche B | Base Rate | Risk Level, High
Line of Credit Facility [Line Items]
Basis spread (as a percent)	2.00%
Tranche B | Base Rate | Risk Level, Medium
Line of Credit Facility [Line Items]
Basis spread (as a percent)	2.25%
Tranche B | Base Rate | Risk Level, Low
Line of Credit Facility [Line Items]
Basis spread (as a percent)	2.50%
Tranche B | LIBOR | Risk Level, High
Line of Credit Facility [Line Items]
Basis spread (as a percent)	3.00%
Tranche B | LIBOR | Risk Level, Medium
Line of Credit Facility [Line Items]
Basis spread (as a percent)	3.25%
Tranche B | LIBOR | Risk Level, Low
Line of Credit Facility [Line Items]
Basis spread (as a percent)	3.50%

Income Taxes (Detail)

Income Taxes (Detail) - USD ($) $ in Millions	9 Months Ended	12 Months Ended
	Sep. 30, 2020	Dec. 31, 2019	Dec. 31, 2018
Income Tax Disclosure [Abstract]
Income tax rate high tax exception benefit	$ 2
Income tax benefit	0.7	$ 0.5	$ 0.8
Unrecognized tax benefits	1	1
Accrued unrecognized tax benefits interest and penalties	$ 0.4	$ 0.4

Segment Reporting (Detail)

Segment Reporting (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Segment Reporting Information [Line Items]
Revenues	$ 187,697	$ 225,399	$ 501,698	$ 711,753
Gross Profit	24,159	29,444	50,937	94,969
Selling, General & Administrative Expenses	14,408	17,531	47,491	48,978
Amortization Expense	858	437	2,575	1,080
Impairment Expense	0	0	29,017	0
Operating (Loss) Income	8,893	11,476	(28,146)	44,911
Capital and Other Expenditures [Abstract]
Capital Expenditures	1,604	5,572	5,505	18,388
Depreciation Expense	3,752	3,444	11,260	9,785
Other Items	1,556		8,132
Operating Segments
Segment Reporting Information [Line Items]
Revenues	187,697	225,399	501,698	711,753
Corporate/ Other
Segment Reporting Information [Line Items]
Revenues	(2,272)	(1,762)	(4,422)	(10,303)
Gross Profit	(377)	(21)	(404)	(55)
Selling, General & Administrative Expenses	7,725	8,457	21,803	21,565
Amortization Expense	0	0	0	0
Impairment Expense			793
Operating (Loss) Income	(8,102)	(8,478)	(23,000)	(21,620)
Capital and Other Expenditures [Abstract]
Capital Expenditures	28	661	394	2,274
Depreciation Expense	447	632	1,571	1,829
Other Items	17		469
Electrical Systems
Segment Reporting Information [Line Items]
Revenues	121,067	131,442	307,376	417,000
Electrical Systems | Operating Segments
Segment Reporting Information [Line Items]
Revenues	120,723	129,710	305,389	409,471
Gross Profit	16,118	17,134	28,208	54,227
Selling, General & Administrative Expenses	3,166	4,030	13,696	11,855
Amortization Expense	729	303	2,188	676
Impairment Expense			23,415
Operating (Loss) Income	12,223	12,801	(11,091)	41,696
Capital and Other Expenditures [Abstract]
Capital Expenditures	1,418	3,847	3,936	13,267
Depreciation Expense	2,196	1,771	6,455	4,770
Other Items	1,204		6,651
Electrical Systems | Intersegment Revenues
Segment Reporting Information [Line Items]
Revenues	(344)	(1,732)	(1,987)	(7,529)
Global Seating
Segment Reporting Information [Line Items]
Revenues	68,902	95,719	198,744	305,056
Global Seating | Operating Segments
Segment Reporting Information [Line Items]
Revenues	66,974	95,689	196,309	302,282
Gross Profit	8,418	12,331	23,133	40,797
Selling, General & Administrative Expenses	3,517	5,044	11,992	15,558
Amortization Expense	129	134	387	404
Impairment Expense			4,809
Operating (Loss) Income	4,772	7,153	5,945	24,835
Capital and Other Expenditures [Abstract]
Capital Expenditures	158	1,064	1,175	2,847
Depreciation Expense	1,109	1,041	3,234	3,186
Other Items	335		1,012
Global Seating | Intersegment Revenues
Segment Reporting Information [Line Items]
Revenues	$ (1,928)	$ (30)	$ (2,435)	$ (2,774)

Derivative Contracts - Addition

Derivative Contracts - Additional Information (Details) - USD ($)	9 Months Ended
	Sep. 30, 2020	Jun. 30, 2017
Foreign exchange contracts | Minimum
Derivative [Line Items]
Derivative term of contracts	1 month
Foreign exchange contracts | Maximum
Derivative [Line Items]
Derivative term of contracts	18 months
Interest rate swap agreement
Derivative [Line Items]
Notional amount	$ 80,000,000
Interest rate swap agreement | Term Loan Facility | Secured Debt
Derivative [Line Items]
Notional amount		$ 80,000,000
Derivative floor rate (as a percent)		2.07%
Derivative all in rate (as a percent)		8.07%

Derivative Contracts - Notional

Derivative Contracts - Notional Amount of Foreign Exchange Contracts (Details) - Foreign exchange contracts - Commitments to buy or sell currencies - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019
Derivative [Line Items]
U.S. $ Equivalent	$ 20,312	$ 22,474
U.S. $ Equivalent Fair Value	$ 19,897	$ 22,939

Derivative Contracts - Fair Val

Derivative Contracts - Fair Value and Presentation in Consolidated Balance Sheets for Derivatives (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019	Dec. 31, 2019
Derivative [Line Items]
Derivative equity	$ 893	$ (515)	$ (781)	$ (193)
Foreign exchange contracts
Derivative [Line Items]
Derivative equity			317		$ 464
Foreign exchange contracts | Other non-current assets
Derivative [Line Items]
Derivative Asset	21		21		0
Foreign exchange contracts | Other current assets | Designated as Hedging Instrument
Derivative [Line Items]
Derivative Asset	94		94		464
Foreign exchange contracts | Accrued liabilities | Designated as Hedging Instrument
Derivative [Line Items]
Derivative liabilities	530		530		0
Interest rate swap agreement | Accrued liabilities | Not Designated as Hedging Instrument
Derivative [Line Items]
Derivative Asset	1,127		1,127		150
Derivative liabilities	$ 2,485		$ 2,485		$ 995

Derivative Contracts - Effect o

Derivative Contracts - Effect of Derivative Instruments on Consolidated Statements of Operations for Derivatives not Designated as Hedging Instruments (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Derivative Instruments, Gain (Loss) [Line Items]
Amount of Gain (Loss) on Derivatives Recognized in Income			$ (2,038)	$ (2,092)
Foreign exchange contracts | Cost of Revenues | Not Designated as Hedging Instrument
Derivative Instruments, Gain (Loss) [Line Items]
Amount of Gain (Loss) on Derivatives Recognized in Income	$ (640)	$ 0	(1,525)	4
Interest rate swap agreement | Interest and Other Expense | Not Designated as Hedging Instrument
Derivative Instruments, Gain (Loss) [Line Items]
Amount of Gain (Loss) on Derivatives Recognized in Income	$ (2)	$ (236)	$ (1,026)	$ (1,891)

Other Comprehensive Loss - Afte

Other Comprehensive Loss - After-tax Changes in Accumulated Other Comprehensive Loss (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Beginning balance	$ 87,861	$ 128,885	$ 128,688	$ 109,596
Net current period change	2,564	(5,998)	(2,888)	(4,249)
Ending balance	95,345	130,788	95,345	130,788
Foreign currency translation adjustment
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Beginning balance			(24,032)	(22,847)
Net current period change			(257)	(3,048)
Ending balance	(24,289)	(25,895)	(24,289)	(25,895)
Derivative instruments
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Beginning balance			464	496
Net current period change			(781)	(193)
Ending balance	(317)	303	(317)	303
Pension and post-retirement benefits plans
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Beginning balance			(22,382)	(25,120)
Amortization of actuarial losses			(1,850)	(1,008)
Ending balance	(24,232)	(26,128)	(24,232)	(26,128)
Accumulated other comprehensive loss
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Beginning balance	(51,402)	(45,722)	(45,950)	(47,471)
Ending balance	$ (48,838)	$ (51,720)	$ (48,838)	$ (51,720)

Other Comprehensive Loss - Rela

Other Comprehensive Loss - Related Tax Effects Allocated to Each Component of Accumulated Other Comprehensive Loss (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Equity [Abstract]
Amortization of actuarial losses, before tax amount	$ (1,179)	$ (2,186)	$ (2,284)	$ (380)
Derivative instruments, before tax amount	1,167	(515)	(878)	(193)
Cumulative translation adjustment, before tax amount	2,628	(3,388)	(257)	(3,048)
Total other comprehensive income (loss), before tax amount	2,616	(6,089)	(3,419)	(3,621)
Amortization of actuarial losses, tax expense	222	91	434	(628)
Derivative instrument, tax expense	(274)	0	97	0
Cumulative translation adjustment, tax expense	0	0	0	0
Total other comprehensive income (loss), tax expense	(52)	91	531	(628)
Amortization of actuarial losses, after tax amount	(957)	(2,095)	(1,850)	(1,008)
Derivative instrument, after tax amount	893	(515)	(781)	(193)
Cumulative translation adjustment, after tax amount	2,628	(3,388)	(257)	(3,048)
Other comprehensive (loss) income	$ 2,564	$ (5,998)	$ (2,888)	$ (4,249)

Pension and Other Post-Retire_3

Pension and Other Post-Retirement Benefit Plans - Components of Net Periodic Benefit Cost (Details) - Pension Plan - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
U.S. Pension and Other Post-Retirement Benefit Plans
Defined Benefit Plan Disclosure [Line Items]
Interest cost	$ 281	$ 217	$ 843	$ 1,107
Expected return on plan assets	(519)	(470)	(1,556)	(1,794)
Amortization of prior service cost	2	23	5	2,517
Recognized actuarial loss	74	75	223	262
Net (benefit) cost	(162)	(155)	(485)	2,092
Non-U.S. Pension Plan
Defined Benefit Plan Disclosure [Line Items]
Interest cost	210	268	618	831
Expected return on plan assets	(277)	(268)	(806)	(834)
Amortization of prior service cost	151	12	437	36
Recognized actuarial loss	12	129	36	397
Net (benefit) cost	$ 96	$ 141	$ 285	$ 430

Pension and Other Post-Retire_4

Pension and Other Post-Retirement Benefit Plans - Additional Information (Detail) $ in Millions	9 Months Ended
	Sep. 30, 2020USD ($)
Retirement Benefits [Abstract]
Expected contribution to pension plans and post-retirement benefit plans	$ 1
Contributions made to pension plans	$ 0.7

Business Combinations - Additio

Business Combinations - Additional Information (Details) - USD ($) $ in Thousands	Sep. 30, 2019	Sep. 17, 2019	Sep. 30, 2020	Sep. 30, 2019	Mar. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Business Acquisition [Line Items]
Proceeds from lines of credit			$ 15,000	$ 8,500
Goodwill			0			$ 27,816	$ 7,576
First Source Electronics, LLC
Business Acquisition [Line Items]
Payments to acquire businesses, gross		$ 34,000	34,000
Business combination, contingent consideration arrangements		10,800	10,800
Earnout liability	$ 4,700		4,700	$ 4,700
Business combination, contingent consideration, liability			8,800
Escrow deposit		3,000
Business combination term	18 months
Goodwill		$ 20,365	19,828
Increase in goodwill valuation	$ 2,200
Purchase price adjustment			$ (537)		$ (500)
First Source Electronics, LLC | Minimum
Business Acquisition [Line Items]
Payments for milestones depreciation and amortization percent		90.00%
First Source Electronics, LLC | Maximum
Business Acquisition [Line Items]
Payments for milestones depreciation and amortization percent		100.00%
First Source Electronics, LLC | Third ARLS Agreement | Revolving Credit Facility | Line of Credit
Business Acquisition [Line Items]
Proceeds from lines of credit		$ 2,000

Business Combinations - Conside

Business Combinations - Consideration Transferred (Details) - USD ($) $ in Thousands	Sep. 17, 2019	Sep. 30, 2020	Mar. 31, 2020	Dec. 31, 2019	Sep. 30, 2019	Dec. 31, 2018
Business Acquisition [Line Items]
Excess of total consideration over net assets acquired		$ 0		$ 27,816		$ 7,576
First Source Electronics, LLC
Business Acquisition [Line Items]
Initial cash paid, net of working capital adjustment	$ 34,000	34,000
Purchase price adjustment		(537)	$ (500)
Contingent consideration at fair value		4,700			$ 4,700
Total consideration		38,163
Net assets at fair value		18,335
Excess of total consideration over net assets acquired	$ 20,365	$ 19,828

Business Combinations - Recogni

Business Combinations - Recognized Identifiable Assets Acquired and Liabilities Assumed (Details) - USD ($) $ in Thousands	Sep. 30, 2019	Sep. 30, 2020	Dec. 31, 2019	Sep. 17, 2019	Dec. 31, 2018
Business Acquisition [Line Items]
Goodwill		$ 0	$ 27,816		$ 7,576
Goodwill impairment		(27,074)	$ 0
First Source Electronics, LLC
Business Acquisition [Line Items]
Net working capital		2,856		$ 2,856
Property, plant and equipment		503		503
Other long-term assets		1,650		1,650
Definite-lived intangible assets		14,500		14,500
Goodwill		19,828		20,365
Goodwill impairment	$ (537)
Other long-term liabilities		(1,174)		(1,174)
Total consideration		$ 38,163		38,700
Adjustment				$ (537)

Cost Reduction and Manufactur_3

Cost Reduction and Manufacturing Capacity Rationalization - Additional Information (Details) $ in Thousands	9 Months Ended
	Sep. 30, 2020USD ($)
Restructuring Cost and Reserve [Line Items]
Restructuring Charges	$ 4,171
Cost of Revenues
Restructuring Cost and Reserve [Line Items]
Restructuring Charges	3,200
Selling, General and Administrative Expenses
Restructuring Cost and Reserve [Line Items]
Restructuring Charges	1,000
Headcount Reduction
Restructuring Cost and Reserve [Line Items]
Restructuring Charges	3,300
Facility Exit and Other
Restructuring Cost and Reserve [Line Items]
Restructuring Charges	$ 900

Cost Reduction and Manufactur_4

Cost Reduction and Manufacturing Capacity Rationalization - Accrued Restructuring Balances (Details) $ in Thousands	9 Months Ended
	Sep. 30, 2020USD ($)
Restructuring Reserve [Roll Forward]
Balance - December 31, 2019	$ 2,325
New Charges	4,171
Payments and Other Adjustments	(5,358)
Balance - September 30, 2020	1,138
Corporate/ Other
Restructuring Reserve [Roll Forward]
Balance - December 31, 2019	947
New Charges	469
Payments and Other Adjustments	(1,057)
Balance - September 30, 2020	359
Electrical Systems | Operating Segments
Restructuring Reserve [Roll Forward]
Balance - December 31, 2019	1,276
New Charges	2,690
Payments and Other Adjustments	(3,422)
Balance - September 30, 2020	544
Global Seating | Operating Segments
Restructuring Reserve [Roll Forward]
Balance - December 31, 2019	102
New Charges	1,012
Payments and Other Adjustments	(879)
Balance - September 30, 2020	$ 235