Hamilton Beach Brands Holding (HBB) 10-K/A 24 Jul 20 2019 FY Annual report (amended) Financial data

Document and Entity Information

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

Consolidated Statements of Oper

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

Consolidated Statements of Comp

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

Consolidated Balance Sheets

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

Consolidated Balance Sheets (Pa

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

Consolidated Statements of Cash

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

Consolidated Statements of Equi

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

Consolidated Statements of Eq_2

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

Nature of Operations and Summar

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

Restatement and Revision of Pre

Restatement and Revision of Previously Issued Consolidated Financial Statements	12 Months Ended
	Dec. 31, 2019
Accounting Changes and Error Corrections [Abstract]
Restatement and Revision of Previously Issued Consolidated Financial Statements	Restatement of Previously Issued Consolidated Financial Statements Restatement During the quarter ended March 31, 2020, the Company discovered certain accounting irregularities at its Mexican subsidiaries. The Company’s Audit Review Committee commenced an internal investigation, with the assistance of outside counsel and other third party experts. As a result of this investigation, the Company, along with the Audit Review Committee and its third party experts, concluded that certain former employees of one of the Company’s Mexican subsidiaries engaged in unauthorized transactions with the Company’s Mexican subsidiaries that resulted in expenditures being deferred on the balance sheet beyond the period for which the costs pertained. As a result, the Company recorded a non-cash write-off for certain amounts included in the Company’s historical consolidated financial statements in trade receivables and prepaid expenses and other current assets, among other corrections, related to these transactions, and restated its consolidated financial statements as of and for the years ended December 31, 2019, 2018, and 2017 and each of the quarters during the years ended December 31, 2019 and 2018. During the course of the investigation, certain expenses at the Company's Mexican subsidiaries were found to be incorrectly classified within the consolidated statement of operations and have also been corrected in the restatement. These misstatements are described in restatement reference (a) through (d) below. The restated interim financial information for the relevant unaudited interim financial information for the quarterly periods of 2019 and 2018, is included in Note 16, Quarterly Results of Operations (Unaudited). The restatement also includes corrections for other errors identified as immaterial, individually and in the aggregate, to our consolidated financial statements. Description of Misstatements (a) Write-off of Assets: Certain former employees of one of the Company's Mexican subsidiaries engaged in unauthorized transactions with the Company’s Mexican subsidiaries and vendors in which the employees had an interest. In doing so, expenditures were deferred on the balance sheet beyond the period for which the costs pertained. The amounts were recorded as trade receivables, prepaid expenses and other current assets, and reductions in accrued liabilities. The amounts have been written off to selling, general and administrative expenses. Where these write-offs caused the balance in prepaid expenses and other current assets to become a liability, the balance has been reclassified from prepaid expenses and other assets to other current liabilities. (b) Reversal of Revenue: Certain former employees of one of our Mexican subsidiaries engaged in sales activities to customers in which the employees had an interest. The Company concluded that these unauthorized transactions did not meet the criteria for revenue recognition at the time of sale and the revenue has been reversed. (c) Correction of misclassification of Selling and Marketing Expenses: Certain former employees of one of our Mexican subsidiaries engaged a third-party, in which the employees had an interest, to perform selling and marketing activities on behalf of the Mexican subsidiaries. Amounts paid for the selling and marketing activities had previously been treated as variable consideration and reflected as a reduction to revenue; however, the amounts should be reflected as selling, general and administrative expenses. (d) Correction for the timing of recognition of customer price concessions: Customer price concessions at our Mexican subsidiaries were not accrued timely in order to obscure the increased expenses due to unauthorized transactions as described above. (e) Tax adjustments for corrections: The tax impacts of the corrections have been recorded. (f) Correction of other immaterial errors Description of Restatement Tables The following tables present the impact of the restatement on our previously reported consolidated statements of operations, statements of comprehensive income (loss), balance sheets, statements of equity, and statements of cash flows for the years ended December 31, 2019 and December 31, 2018 and the impact of the restatement on our previously reported consolidated statements of operations, statements of comprehensive income (loss), statements of equity, and statements of cash flows for the year ended December 31, 2017. The values as previously reported were derived from our Annual Report on Form 10-K for the fiscal year ended December 31, 2019 filed on February 26, 2020. CONSOLIDATED STATEMENTS OF OPERATIONS Year Ended December 31, 2019 As Previously Reported Restatement Impacts Restatement References As Restated (In thousands, except per share data) Revenue $ 612,843 $ (1,057 ) a,b,c,d,f $ 611,786 Cost of sales 483,298 (64 ) f 483,234 Gross profit 129,545 (993 ) 128,552 Selling, general and administrative expenses 91,302 9,079 a,c,f 100,381 Amortization of intangible assets 1,377 — 1,377 Operating profit 36,866 (10,072 ) 26,794 Interest expense, net 2,975 — 2,975 Other expense (income), net (502 ) 144 f (358 ) Income from continuing operations before income taxes 34,393 (10,216 ) 24,177 Income tax expense 9,315 (231 ) e 9,084 Net income from continuing operations 25,078 (9,985 ) 15,093 Loss from discontinued operations, net of tax (28,600 ) — (28,600 ) Net income (loss) $ (3,522 ) $ (9,985 ) $ (13,507 ) Basic and diluted earnings (loss) per share: Continuing operations $ 1.83 $ (0.73 ) $ 1.10 Discontinued operations (2.09 ) — (2.09 ) Basic and diluted earnings (loss) per share $ (0.26 ) $ (0.73 ) $ (0.99 ) Basic weighted average shares outstanding 13,690 13,690 Diluted weighted average shares outstanding 13,726 13,726 (a) Write-off of Assets: The correction of these misstatements resulted in a decrease to revenue of $0.4 million and an increase to selling, general and administrative ("SG&A") expense of $6.9 million (b) Reversal of Revenue: The correction of these misstatements resulted in a decrease to revenue of $1.1 million (c) Correction of misclassification of Selling and Marketing Expenses: The correction of these misstatements resulted in an increase to revenue and an increase to SG&A expense of $1.6 million (d) Correction for the timing of recognition of customer price concessions: The correction of these misstatements resulted in a decrease to revenue of $1.3 million (e) Tax adjustments for corrections: The correction of these misstatements resulted in a decrease to income tax expense of $0.2 million (f) Correction of other immaterial errors: The correction of these misstatements resulted in an increase to revenue of $0.1 million , a decrease to cost of sales of $0.1 million , an increase to SG&A expense of $0.6 million , and an increase in other expense of $0.1 million CONSOLIDATED STATEMENTS OF OPERATIONS Year Ended December 31, 2018 As Previously Reported Restatement Impacts Restatement References As Restated Revenue $ 629,710 $ 372 c,f $ 630,082 Cost of sales 492,195 (1,165 ) f 491,030 Gross profit 137,515 1,537 139,052 Selling, general and administrative expenses 97,964 6,157 a,c,f 104,121 Amortization of intangible assets 1,381 — 1,381 Operating profit 38,170 (4,620 ) 33,550 Interest expense, net 2,916 — 2,916 Other expense (income), net 293 (144 ) f 149 Income from continuing operations before income taxes 34,961 (4,476 ) 30,485 Income tax expense 7,816 (390 ) e 7,426 Net income from continuing operations 27,145 (4,086 ) 23,059 Loss from discontinued operations, net of tax (5,361 ) — (5,361 ) Net income (loss) $ 21,784 $ (4,086 ) $ 17,698 Basic and diluted earnings (loss) per share: Continuing operations $ 1.98 $ (0.30 ) $ 1.68 Discontinued operations (0.39 ) — (0.39 ) Basic and diluted earnings (loss) per share $ 1.59 $ (0.30 ) $ 1.29 Basic weighted average shares outstanding 13,699 13,699 Diluted weighted average shares outstanding 13,731 13,731 (a) Write-off of Assets: The correction of these misstatements resulted in an increase to selling, general and administrative ("SG&A") expense of $4.9 million (c) Correction of misclassification of Selling and Marketing Expenses: The correction of these misstatements resulted in an increase to revenue and an increase to SG&A expense of $1.5 million (e) Tax adjustments for corrections: The correction of these misstatements resulted in a decrease to income tax expense of $0.4 million (f) Correction of other immaterial errors: The correction of these misstatements resulted in a decrease to revenue of $1.1 million , a decrease to cost of sales of $1.2 million , a decrease to SG&A expense of $0.2 million , and a decrease in other expense of $0.1 million CONSOLIDATED STATEMENTS OF OPERATIONS Year Ended December 31, 2017 As Previously Reported Restatement Impacts Restatement References As Restated Revenue $ 612,229 $ (173 ) c,d,f $ 612,056 Cost of sales 477,220 (1,281 ) f 475,939 Gross profit 135,009 1,108 136,117 Selling, general and administrative expenses 93,700 3,080 a,c,f 96,780 Amortization of intangible assets 1,381 — 1,381 Operating profit 39,928 (1,972 ) 37,956 Interest expense, net 1,572 — 1,572 Other expense (income), net (692 ) — (692 ) Income from continuing operations before income taxes 39,048 (1,972 ) 37,076 Income tax expense 18,918 49 e 18,967 Net income from continuing operations 20,130 (2,021 ) 18,109 Loss from discontinued operations, net of tax (2,225 ) — (2,225 ) Net income (loss) $ 17,905 $ (2,021 ) $ 15,884 Basic and diluted earnings (loss) per share: Continuing operations $ 1.47 $ (0.15 ) $ 1.32 Discontinued operations (0.16 ) — (0.16 ) Basic and diluted earnings (loss) per share $ 1.31 $ (0.15 ) $ 1.16 Basic weighted average shares outstanding 13,673 13,673 Diluted weighted average shares outstanding 13,685 13,685 (a) Write-off of Assets: The correction of these misstatements resulted in an increase to selling, general and administrative ("SG&A") expense of $1.3 million (c) Correction of misclassification of Selling and Marketing Expenses: The correction of these misstatements resulted in an increase to revenue and an increase to SG&A expense of $1.6 million (d) Correction for the timing of recognition of customer price concessions: The correction of these misstatements resulted in a decrease to revenue of $0.3 million (e) Tax adjustments for corrections: The correction of these misstatements resulted in an increase to income tax expense of $0.1 million (f) Correction of other immaterial errors: The correction of these misstatements resulted in a decrease to revenue of $1.5 million , a decrease to cost of sales of $1.3 million , and an increase to SG&A expense of $0.2 million CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (LOSS) Year Ended December 31, 2019 As Previously Reported Restatement Impacts As Restated (In thousands) Net income (loss) $ (3,522 ) $ (9,985 ) $ (13,507 ) Other comprehensive income (loss), net of tax: — Foreign currency translation adjustment 1,101 (591 ) 510 (Loss) gain on long-term intra-entity foreign currency transactions (79 ) — (79 ) Cash flow hedging activity (1,713 ) 144 (1,569 ) Reclassification of hedging activities into earnings 349 — 349 Pension plan adjustment 1,410 — 1,410 Reclassification of pension adjustments into earnings 254 94 348 Total other comprehensive income (loss), net of tax 1,322 (353 ) 969 Comprehensive income (loss) $ (2,200 ) $ (10,338 ) $ (12,538 ) See description of the net income (loss) impacts in the consolidated statement of operations for the year ended December 31, 2019 section above. The decrease to foreign currency translation adjustments is the result of the translation impacts of restatements in the write-off of assets, reversal of revenue and timing of recognition of customer pricing concessions categories. The increases to cash flow hedging and the reclassification of pension adjustments are from the correction of other immaterial errors. CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (LOSS) Year Ended December 31, 2018 As Previously Reported Restatement Impacts As Restated Net income (loss) $ 21,784 $ (4,086 ) $ 17,698 Other comprehensive income (loss), net of tax: — Foreign currency translation adjustment (159 ) 86 (73 ) (Loss) gain on long-term intra-entity foreign currency transactions (1,006 ) — (1,006 ) Cash flow hedging activity 244 (144 ) 100 Reclassification of hedging activities into earnings 153 — 153 Pension plan adjustment (1,920 ) — (1,920 ) Reclassification of pension adjustments into earnings 650 (94 ) 556 Total other comprehensive loss, net of tax (2,038 ) (152 ) (2,190 ) Comprehensive income (loss) $ 19,746 $ (4,238 ) $ 15,508 See description of the net income (loss) impacts in the consolidated statement of operations for the year ended December 31, 2018 section above. The increase to foreign currency translation adjustments is the result of the translation impacts of restatements in the write-off of assets category. The decreases to cash flow hedging and the reclassification of pension adjustments are from the correction of other immaterial errors. CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (LOSS) Year Ended December 31, 2017 As Previously Reported Restatement Impacts As Restated Net income (loss) $ 17,905 $ (2,021 ) $ 15,884 Other comprehensive income (loss), net of tax: — Foreign currency translation adjustment 689 (41 ) 648 (Loss) gain on long-term intra-entity foreign currency transactions — — — Cash flow hedging activity (749 ) — (749 ) Reclassification of hedging activities into earnings 641 — 641 Pension plan adjustment 1,510 — 1,510 Reclassification of pension adjustments into earnings 306 — 306 Total other comprehensive income (loss), net of tax 2,397 (41 ) 2,356 Comprehensive income (loss) $ 20,302 $ (2,062 ) $ 18,240 See description of the net income (loss) impacts in the consolidated statement of operations for the year ended December 31, 2017 section above. The decrease to foreign currency translation adjustments is the result of the translation impacts of restatements in the write-off of assets category. CONSOLIDATED BALANCE SHEETS December 31, 2019 As Previously Reported Restatement Impacts Restatement Reference As Restated (In thousands) Assets Current assets Cash and cash equivalents $ 2,142 $ — $ 2,142 Trade receivables, net 113,781 (5,400 ) a,b,d 108,381 Inventory 109,621 185 f 109,806 Prepaid expenses and other current assets 23,102 (11,757 ) a,b,f 11,345 Current assets of discontinued operations 5,383 — 5,383 Total current assets 254,029 (16,972 ) 237,057 Property, plant and equipment, net 22,324 — 22,324 Goodwill 6,253 — 6,253 Other intangible assets, net 3,141 — 3,141 Deferred income taxes 3,853 2,395 e 6,248 Deferred costs 10,941 — 10,941 Other non-current assets 2,085 — 2,085 Non-current assets of discontinued operations 614 — 614 Total assets $ 303,240 $ (14,577 ) $ 288,663 Liabilities and stockholders' equity Current liabilities Accounts payable $ 111,117 $ 231 f $ 111,348 Accounts payable to NACCO Industries, Inc. 496 — 496 Revolving credit agreements 23,497 — 23,497 Accrued compensation 14,277 750 f 15,027 Accrued product returns 8,697 — 8,697 Other current liabilities 12,873 (339 ) a,e 12,534 Current liabilities of discontinued operations 29,723 — 29,723 Total current liabilities 200,680 642 201,322 Revolving credit agreements 35,000 — 35,000 Other long-term liabilities 12,501 3,574 e 16,075 Total liabilities 248,181 4,216 252,397 Stockholders’ equity Preferred stock, par value $0.01 per share — — — Class A Common stock, par value $0.01 per share; 9,805 shares issued as of December 31, 2019 98 — 98 Class B Common stock, par value $0.01 per share, convertible into Class A on a one-for-one basis; 4,076 shares issued as of December 31, 2019 41 — 41 Capital in excess of par value 54,344 165 f 54,509 Treasury stock (5,960 ) — (5,960 ) Retained earnings 22,524 (18,814 ) a,b,d,e,f 3,710 Accumulated other comprehensive loss (15,988 ) (144 ) a,b,d,e (16,132 ) Total stockholders’ equity 55,059 (18,793 ) 36,266 Total liabilities and stockholders' equity $ 303,240 $ (14,577 ) $ 288,663 (a) Write-off of Assets: The correction of these misstatements resulted in a decrease to trade receivables of $2.5 million , a reduction to prepaid expenses and other current assets of $12.4 million , and an increase to other current liabilities of $0.9 million (b) Reversal of Revenue: The correction of these misstatements resulted in a decrease to trade receivables of $1.3 million and an increase to prepaid expenses and other current assets of $0.2 million (d) Correction for the timing of recognition of customer price concessions: The correction of these misstatements resulted in a decrease to trade receivables of $1.6 million (e) Tax adjustments for corrections: The correction of these misstatements resulted in an increase to deferred income taxes of $2.4 million , a decrease to other current liabilities of $1.2 million , and an increase to other long-term liabilities of $3.6 million (f) Correction of other immaterial errors: The correction of these misstatements resulted in an increase to prepaid expenses and other current assets of $0.5 million , an increase to inventory of $0.2 million , an increase to accounts payable of $0.2 million , an increase to accrued compensation of $0.7 million , and an increase to capital in excess of par of $0.2 million CONSOLIDATED BALANCE SHEETS ` December 31, 2018 As Previously Reported Restatement Impacts Restatement Reference As Restated Assets Current assets Cash and cash equivalents $ 4,420 $ — $ 4,420 Trade receivables, net 100,821 (2,460 ) a,f 98,361 Inventory 122,697 111 f 122,808 Prepaid expenses and other current assets 22,332 (6,936 ) a 15,396 Current assets of discontinued operations 27,879 — 27,879 Total current assets 278,149 (9,285 ) 268,864 Property, plant and equipment, net 20,842 — 20,842 Goodwill 6,253 — 6,253 Other intangible assets, net 4,519 — 4,519 Deferred income taxes 5,518 276 e 5,794 Deferred costs 7,868 — 7,868 Other non-current assets 2,672 — 2,672 Non-current assets of discontinued operations 4,606 — 4,606 Total assets $ 330,427 $ (9,009 ) $ 321,418 Liabilities and stockholders' equity Current liabilities Accounts payable $ 119,264 $ 7 f $ 119,271 Accounts payable to NACCO Industries, Inc. 2,416 — 2,416 Revolving credit agreements 11,624 — 11,624 Accrued compensation 15,525 353 f 15,878 Accrued product returns 10,698 — 10,698 Other current liabilities 24,554 (1,632 ) a,d,e,f 22,922 Current liabilities of discontinued operations 22,820 — 22,820 Total current liabilities 206,901 (1,272 ) 205,629 Revolving credit agreements 35,000 — 35,000 Other long-term liabilities 21,128 883 e 22,011 Non-current liabilities of discontinued operations 1,960 — 1,960 Total liabilities 264,989 (389 ) 264,600 Stockholders’ equity Preferred stock, par value $0.01 per share — — — Class A Common stock, par value $0.01 per share; 9,291 shares issued as of December 31, 2018 93 — 93 Class B Common stock, par value $0.01 per share, convertible into Class A on a one-for-one basis; 4,422 shares issued as of December 31, 2018 44 — 44 Capital in excess of par value 51,714 — 51,714 Treasury stock — — — Retained earnings 30,897 (8,829 ) a,d,e,f 22,068 Accumulated other comprehensive loss (17,310 ) 209 a,d,e,f (17,101 ) Total stockholders’ equity 65,438 (8,620 ) 56,818 Total liabilities and stockholders' equity $ 330,427 $ (9,009 ) $ 321,418 (a) Write-off of Assets: The correction of these misstatements resulted in a decrease to trade receivables of $0.6 million , a reduction to prepaid expenses and other current assets of $6.9 million , and an increase to other current liabilities of $0.6 million (d) Correction for the timing of recognition of customer price concessions: The correction of these misstatements resulted in an increase to other current liabilities of $0.2 million (e) Tax adjustments for corrections: The correction of these misstatements resulted in an increase to deferred income taxes of $0.3 million , a decrease to other current liabilities of $0.4 million , and an increase to other long-term liabilities of $0.9 million (f) Correction of other immaterial errors: The correction of these misstatements resulted in a decrease to trade receivables of $1.9 million , an increase to inventory of $0.1 million , an increase to accrued compensation of $0.4 million , and a decrease to other current liabilities of $2.0 million CONSOLIDATED STATEMENTS OF CASH FLOWS Year Ended December 31, 2019 As Previously Reported Restatement Impacts As Restated (In thousands) Operating activities Net income from continuing operations $ 25,078 $ (9,985 ) $ 15,093 Adjustments to reconcile net income from continuing operations to net cash provided by operating activities: Depreciation and amortization 4,002 — 4,002 Deferred income taxes 3,248 (1,761 ) 1,487 Stock compensation expense 2,632 165 2,797 Other 471 145 616 Net changes in operating assets and liabilities: Affiliate payable (1,920 ) — (1,920 ) Trade receivables (25,586 ) 2,817 (22,769 ) Inventory 13,756 (82 ) 13,674 Other assets (3,121 ) 4,248 1,127 Accounts payable (7,257 ) 214 (7,043 ) Other liabilities (11,101 ) 4,259 (6,842 ) Net cash provided by operating activities from continuing operations 202 20 222 Investing activities Expenditures for property, plant and equipment (4,122 ) — (4,122 ) Other — — — Net cash used for investing activities from continuing operations (4,122 ) — (4,122 ) Financing activities Net additions (reductions) to revolving credit agreements 11,873 — 11,873 Purchase of treasury stock (5,960 ) — (5,960 ) Cash dividends paid (4,851 ) — (4,851 ) Cash dividends to NACCO Industries, Inc. — — — Net cash provided by (used for) financing activities from continuing operations 1,062 — 1,062 Cash flows from discontinued operations Net cash provided by (used for) operating activities from discontinued operations 3,953 — 3,953 Net cash provided by (used for) investing activities from discontinued operations 585 — 585 Net cash used for financing activities from discontinued operations (103 ) — (103 ) Cash provided by (used for) discontinued operations 4,435 — 4,435 Effect of exchange rate changes on cash (765 ) (20 ) (785 ) Cash and Cash Equivalents (Decrease) increase for the year from continuing operations (3,623 ) — (3,623 ) Increase (decrease) for the year from discontinued operations 4,435 — 4,435 Balance at the beginning of the year 6,352 — 6,352 Balance at the end of the year $ 7,164 $ — $ 7,164 See description of the net income impacts in the consolidated statement of operations for the year ended December 31, 2019 section above. The only impact of the corrections for misstatements on net cash provided by operating activities from continuing operations was due to the effect of exchange rate changes on cash. CONSOLIDATED STATEMENTS OF CASH FLOWS Year Ended December 31, 2018 As Previously Reported Restatement Impacts As Restated Operating activities Net income from continuing operations $ 27,145 $ (4,086 ) $ 23,059 Adjustments to reconcile net income from continuing operations to net cash provided by operating activities: Depreciation and amortization 4,277 — 4,277 Deferred income taxes 5,185 289 5,474 Stock compensation expense 3,618 — 3,618 Other 868 (31 ) 837 Net changes in operating assets and liabilities: Affiliate payable (5,300 ) — (5,300 ) Trade receivables 16,298 2,231 18,529 Inventory (12,308 ) 53 (12,255 ) Other assets (10,509 ) 5,923 (4,586 ) Accounts payable (7,756 ) 37 (7,719 ) Other liabilities (4,195 ) (3,784 ) (7,979 ) Net cash provided by operating activities from continuing operations 17,323 632 17,955 Investing activities Expenditures for property, plant and equipment (7,759 ) — (7,759 ) Other — — — Net cash used for investing activities from continuing operations (7,759 ) — (7,759 ) Financing activities Net additions (reductions) to revolving credit agreements (4,597 ) — (4,597 ) Purchase of treasury stock — — — Cash dividends paid (4,658 ) — (4,658 ) Cash dividends to NACCO Industries, Inc. — — — Net cash provided by (used for) financing activities from continuing operations (9,255 ) — (9,255 ) Cash flows from discontinued operations — Net cash provided by (used for) operating activities from discontinued operations (5,499 ) — (5,499 ) Net cash provided by (used for) investing activities from discontinued operations (305 ) — (305 ) Net cash used for financing activities from discontinued operations — — — Cash provided by (used for) discontinued operations (5,804 ) — (5,804 ) Effect of exchange rate changes on cash 941 (632 ) 309 Cash and Cash Equivalents (Decrease) increase for the year from continuing operations 1,250 — 1,250 Increase (decrease) for the year from discontinued operations (5,804 ) — (5,804 ) Balance at the beginning of the year 10,906 — 10,906 Balance at the end of the year $ 6,352 $ — $ 6,352 See description of the net income impacts in the consolidated statement of operations for the year ended December 31, 2018 section above. The only impact of the corrections for misstatements on net cash provided by operating activities from continuing operations was due to the effect of exchange rate changes on cash. CONSOLIDATED STATEMENTS OF CASH FLOWS Year Ended December 31, 2017 As Previously Reported Restatement Impacts As Restated Operating activities Net income from continuing operations $ 20,130 $ (2,021 ) $ 18,109 Adjustments to reconcile net income from continuing operations to net cash provided by operating activities: Depreciation and amortization 4,072 — 4,072 Deferred income taxes 4,107 (632 ) 3,475 Stock compensation expense 323 — 323 Other (1,167 ) — (1,167 ) Net changes in operating assets and liabilities: Affiliate payable 866 — 866 Trade receivables (8,442 ) 314 (8,128 ) Inventory (16,485 ) (81 ) (16,566 ) Other assets (1,960 ) 665 (1,295 ) Accounts payable 25,009 — 25,009 Other liabilities 1,850 1,755 3,605 Net cash provided by operating activities from continuing operations 28,303 — 28,303 Investing activities Expenditures for property, plant and equipment (6,198 ) — (6,198 ) Other 21 — 21 Net cash used for investing activities from continuing operations (6,177 ) — (6,177 ) Financing activities Net additions (reductions) to revolving credit agreements 12,630 — 12,630 Purchase of treasury stock — — — Cash dividends paid (1,162 ) — (1,162 ) Cash dividends to NACCO Industries, Inc. (38,000 ) — (38,000 ) Net cash provided by (used for) financing activities from continuing operations (26,532 ) — (26,532 ) Cash flows from discontinued operations Net cash provided by (used for) operating activities from discontinued operations 5,137 — 5,137 Net cash provided by (used for) investing activities from discontinued operations (1,176 ) — (1,176 ) Net cash used for financing activities from discontinued operations (70 ) — (70 ) Cash provided by (used for) discontinued operations 3,891 — 3,891 Effect of exchange rate changes on cash 81 — 81 Cash and Cash Equivalents (Decrease) increase for the year from continuing operations (4,325 ) — (4,325 ) Increase (decrease) for the year from discontinued operations 3,891 — 3,891 Balance at the beginning of the year 11,340 — 11,340 Balance at the end of the year $ 10,906 $ — $ 10,906 See description of the net income impacts in the consolidated statement of operations for the year ended December 31, 2017 section above. The only impact of the corrections for misstatements on net cash provided by operating activities from continuing operations was due to the effect of exchange rate changes on cash. CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY Class A common stock Class B common stock Capital in excess of par value Treasury stock Retained earnings Accumulated other comprehensive income (loss) Total stockholders' equity (In thousands, except per share data) As Previously Reported Balance, January 1, 2019 $ 93 $ 44 $ 51,714 $ — $ 30,897 $ (17,310 ) $ 65,438 Net loss — — — — (3,522 ) — (3,522 ) Issuance of common stock, net of conversions 5 (3 ) (2 ) — — — — Purchase of treasury stock — — — (5,960 ) — — (5,960 ) Share-based compensation expense — — 2,632 — — — 2,632 Cash dividends, $0.355 per share — — — — (4,851 ) — (4,851 ) Other comprehensive loss — — — — — 719 719 Reclassification adjustment to net loss — — — — — 603 603 Balance, December 31, 2019 $ 98 $ 41 $ 54,344 $ (5,960 ) $ 22,524 $ (15,988 ) $ 55,059 Restatement Impacts Balance, January 1, 2019 $ — $ — $ — $ — $ (8,829 ) $ 209 $ (8,620 ) Net loss — — — — (9,985 ) — (9,985 ) Issuance of common stock, net of conversions — — — — — — — Purchase of treasury stock — — — — — — — Share-based compensation expense — — 165 — — — 165 Cash dividends, $0.355 per share — — — — — — — Other comprehensive loss — — — — — (447 ) (447 ) Reclassification adjustment to net loss — — — — — 94 94 Balance, December 31, 2019 $ — $ — $ 165 $ — $ (18,814 ) $ (144 ) $ (18,793 ) As Restated Balance, January 1, 2019 $ 93 $ 44 $ 51,714 $ — $ 22,068 $ (17,101 ) $ 56,818 Net loss — — — — (13,507 ) — (13,507 ) Issuance of common stock, net of conversions 5 (3 ) (2 ) — — — — Purchase of treasury stock — — — (5,960 ) — — (5,960 ) Share-based compensation expense — — 2,797 — — — 2,797 Cash dividends, $0.355 per share — — — — (4,851 ) — (4,851 ) Other comprehensive loss — — — — — 272 272 Reclassification adjustment to net loss — — — — — 697 697 Balance, December 31, 2019 $ 98 $ 41 $ 54,509 $ (5,960 ) $ 3,710 $ (16,132 ) $ 36,266 See description of the net income and other comprehensive income (loss) impacts in the consolidated statement of operations and consolidated statement of comprehensive income (loss) for the year ended December 31, 2019 sections above. The increase to share-based compensation expense and reclassification adjustment to net loss is the result of the correction of other immaterial errors. CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY Class A common stock Class B common stock Capital in excess of par value Treasury stock Retained earnings Accumulated other comprehensive income (loss) Total stockholders' equity As Previously Reported Balance, January 1, 2018 $ 88 $ 48 $ 47,773 $ — $ 12,603 $ (14,104 ) $ 46,408 Net loss — — — — 21,784 — 21,784 Issuance of common stock, net of conversions 5 (4 ) 323 — — — 324 Purchase of treasury stock — — — — — — — Share-based compensation expense — — 3,618 — — — 3,618 Cash dividends, $0.34 per share — — — — (4,658 ) — (4,658 ) Reclassification due to adoption of ASU 2018-02 — — — — 1,168 (1,168 ) — Other comprehensive loss — — — — — (2,841 ) (2,841 ) Reclassification adjustment to net loss — — — — — 803 803 Balance, December 31, 2018 $ 93 $ 44 $ 51,714 $ — $ 30,897 $ (17,310 ) $ 65,438 Restatement Impacts Balance, January 1, 2018 $ — $ — $ — $ — $ (4,743 ) $ 361 $ (4,382 ) Net loss — — — — (4,086 ) — (4,086 ) Issuance of common stock, net of conversions — — — — — — — Purchase of treasury stock — — — — — — — Share-based compensation expense — — — — — — — Cash dividends, $0.34 per share — — — — — — — Reclassification due to adoption of ASU 2018-02 — — — — — — — Other comprehensive loss — — — — — (58 ) (58 ) Reclassification adjustment to net loss — — — — — (94 ) (94 ) Balance, December 31, 2018 $ — $ — $ — $ — $ (8,829 ) $ 209 $ (8,620 ) As Restated Balance, January 1, 2018 $ 88 $ 48 $ 47,773 $ — $ 7,860 $ (13,743 ) $ 42,026 Net loss — — — — 17,698 — 17,698 Issuance of common stock, net of conversions 5 (4 ) 323 — — — 324 Purchase of treasury stock — — — — — — — Share-based compensation expense — — 3,618 — — — 3,618 Cash dividends, $0.34 per share — — — — (4,658 ) — (4,658 ) Reclassification due to adoption of ASU 2018-02 — — — — 1,168 (1,168 ) — Other comprehensive loss — — — — — (2,899 ) (2,899 ) Reclassification adjustment to net income — — — — — 709 709 Balance, December 31, 2018 $ 93 $ 44 $ 51,714 $ — $ 22,068 $ (17,101 ) $ 56,818 See description of the net income and other comprehensive income (loss) impacts in the consolidated statement of operations and consolidated statement of comprehensive income (loss) for the year ended December 31, 2018 sections above. The decrease to the reclassification adjustment to net loss is the result of the correction of other immaterial errors. CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY Class A common stock Class B common stock Capital in excess of par value Treasury stock Retained earnings Accumulated other comprehensive income (loss) Total stockholders' equity As Previously Reported Balance, January 1, 2017 $ — $ — $ 75,031 $ — $ 6,738 $ (16,501 ) $ 65,268 Net loss — — — — 17,905 — 17,905 Issuance of common stock, net of conversions 88 48 (136 ) — — — — Purchase of treasury stock — — — — — — — Share-based compensation expe

Discontinued Operations

Discontinued Operations	12 Months Ended
	Dec. 31, 2019
Discontinued Operations and Disposal Groups [Abstract]
Discontinued Operations	Discontinued Operations On October 10, 2019, the Board approved the wind down of KC's retail operation due to further deterioration in foot traffic which lowered the Company's outlook for the prospect of a future return to profitability. By December 31, 2019 all retail stores were closed and operations ceased. Accordingly, KC meets the requirements to be reported as discontinued operations. The Company expects the wind down to continue through the first half of 2020 to facilitate the settlement of remaining liabilities. KC’s operating results are reflected as discontinued operations in the Consolidated Statements of Operation for all periods presented. The major line items constituting the loss from discontinued operations, net of tax are as follows: Year Ended December 31 2019 2018 2017 (In thousands) Revenue $ 100,860 $ 113,469 $ 128,520 Cost of sales 62,927 61,972 69,708 Gross profit 37,933 51,497 58,812 Selling, general and administrative expenses (1) 54,047 58,035 61,033 Lease termination expense (2) 15,186 — 435 Operating loss (31,300 ) (6,538 ) (2,656 ) Interest expense 583 361 258 Other expense, net 26 33 57 Loss from discontinued operations before income taxes (31,909 ) (6,932 ) (2,971 ) Income tax benefit (3,309 ) (1,571 ) (746 ) Loss from discontinued operations, net of tax $ (28,600 ) $ (5,361 ) $ (2,225 ) (1) Selling, general and administrative expenses includes $1.8 million of severance termination benefits of which $0.4 remains unpaid as of December 31, 2019 and included within accrued compensation (current liabilities of discontinued operations). (2) KC recognized lease termination expense of $15.2 million for the estimated costs to terminate lease agreements in 2019 as a result of the decision to wind down the business. The lease termination obligation is measured at fair value using significant observable inputs, which is Level 2 as defined in the fair value hierarchy. The fair value of the lease termination obligation is based on the remaining lease rentals, including common area maintenance costs, real estate taxes, and penalties, adjusted for the effects of deferred rent, and reduced by estimated sublease rentals that could be reasonably obtained. KC’s assets and liabilities are reflected as assets and liabilities of discontinued operations in the Company’s Consolidated Balance Sheets for all periods presented. The major classes of assets and liabilities included as part of discontinued operations are as follows: December 31 2019 2018 (In thousands) Assets Cash and cash equivalents $ 5,022 $ 1,932 Credit card receivables 51 1,771 Inventory — 21,994 Prepaid expenses and other current assets 310 2,182 Current assets of discontinued operations $ 5,383 $ 27,879 Property, plant and equipment, net $ — $ 1,788 Deferred income taxes 614 2,645 Other non-current assets — 173 Non-current assets of discontinued operations $ 614 $ 4,606 Liabilities Accounts payable $ 4,594 $ 13,704 Accrued compensation 1,058 1,498 Accrued product returns — 243 Lease termination liability 17,248 — Other current liabilities 6,823 7,375 Current liabilities of discontinued operations $ 29,723 $ 22,820 Other long-term liabilities — $ 1,960 Non-current liabilities of discontinued operations $ — $ 1,960 KC has operating leases for retail stores, a distribution warehouse and corporate office that contractually expire at various dates through 2026. Future minimum operating lease payments at December 31, 2019 are: Operating Leases 2020 $ 10,942 2021 5,863 2022 4,027 2023 2,458 2024 1,534 Subsequent to 2024 1,669 Total minimum lease payments (1) $ 26,493 (1) Minimum lease payments have not been reduced by minimum sublease rentals of $6.2 million due in the future under contractual sublease agreements. Rental expense from discontinued operations net of sublease rental income and excluding termination costs for all operating leases, is reported in selling, general and administrative expenses of discontinued operations and was $14.3 million , $18.0 million and $19.7 million in 2019, 2018 and 2017, respectively. KC maintained a separate revolving line of credit facility (the "KC Facility") that was secured by substantially all of the assets of KC. The Company's decision to wind down KC and its retail operations constituted an event of default under the KC Facility. As a result, on October 23, 2019, KC and its lender entered into a Forbearance Agreement (the “Forbearance Agreement”). Under the terms of the Forbearance Agreement, the lender agreed to forebear from exercising its rights and remedies as a result of the events of default pending accelerated payment in full of the obligations under the KC facility on or before December 15, 2019. All obligations under the KC Facility were paid in full in accordance with the Forbearance Agreement and the KC Facility was terminated on December 3, 2019. Neither Hamilton Beach Brands Holding Company nor HBB has guaranteed any obligations of KC.

Property, Plant and Equipment,

Property, Plant and Equipment, Net	12 Months Ended
	Dec. 31, 2019
Property, Plant and Equipment, Net [Abstract]
Property, Plant and Equipment, Net	Property, Plant and Equipment, Net Property, plant and equipment, net includes the following: December 31 2019 2018 Land $ 226 $ 226 Furniture and fixtures 13,071 12,583 Building and improvements 10,116 10,084 Machinery and equipment 32,761 30,728 Construction in progress, including internal-use capitalized software 11,685 10,626 Property, plant and equipment, at cost 67,859 64,247 Less allowances for depreciation and amortization 45,535 43,405 $ 22,324 $ 20,842

Intangible Assets

Intangible Assets	12 Months Ended
	Dec. 31, 2019
Goodwill and Intangible Assets Disclosure [Abstract]
Intangible Assets	Intangible Assets Intangible assets other than goodwill, which are subject to amortization, consist of the following: Gross Carrying Accumulated Net Balance at December 31, 2019 Customer relationships $ 5,760 $ (4,840 ) $ 920 Trademarks 3,100 (1,008 ) 2,092 Other intangibles 1,240 (1,111 ) 129 $ 10,100 $ (6,959 ) $ 3,141 Balance at December 31, 2018 Customer relationships $ 5,760 $ (3,880 ) $ 1,880 Trademarks 3,100 (808 ) 2,292 Other intangibles 1,240 (893 ) 347 $ 10,100 $ (5,581 ) $ 4,519 Amortization expense for intangible assets included in continuing operations was $1.4 million in 2019 , 2018 and 2017. Expected annual amortization expense of intangible assets for the next five years is $1.2 million in 2020 and $0.2 million in the remaining years. The weighted average amortization period for intangible assets is approximately 8.9 years.

Current and Long-Term Financing

Current and Long-Term Financing	12 Months Ended
	Dec. 31, 2019
Debt Disclosure [Abstract]
Current and Long-Term Financing	Current and Long-Term Financing Financing arrangements exist at the subsidiary level. Hamilton Beach Brands Holding Company has not guaranteed any borrowings of its subsidiaries. The following table summarizes HBB's available and outstanding borrowings: December 31 2019 2018 Total outstanding borrowings for continuing operations: Revolving credit agreements $ 58,305 $ 45,733 Book overdrafts 192 891 Total outstanding borrowings $ 58,497 $ 46,624 Current portion of borrowings outstanding $ 23,497 $ 11,624 Long-term portion of borrowings outstanding 35,000 35,000 $ 58,497 $ 46,624 Total available borrowings, net of limitations, under revolving credit agreements $ 114,366 $ 114,669 Unused revolving credit agreements $ 56,061 $ 68,936 Weighted average stated interest rate on total borrowings 4.16 % 4.12 % Weighted average effective interest rate on total borrowings (including interest rate swap agreements) 3.82 % 3.45 % Including swap settlements, interest paid on total debt was $3.1 million , $3.1 million , and $1.6 million during 2019 , 2018 , and 2017, respectively. Interest capitalized was $0.4 million in 2019 , $0.3 million in 2018 and $0.2 million 2017. HBB maintains a $115.0 million senior secured floating-rate revolving credit facility (the “HBB Facility”) that expires in June 2021. The current portion of borrowings outstanding represents expected voluntary repayments to be made in the next twelve months. The obligations under the HBB Facility are secured by substantially all of HBB's assets. The approximate book value of HBB's assets held as collateral under the HBB Facility was $297.2 million as of December 31, 2019. The maximum availability under the HBB Facility is governed by a borrowing base derived from advance rates against eligible trade receivables, inventory and trademarks of the borrowers, as defined in the HBB Facility. Borrowings bear interest at a floating rate, which can be a base rate, LIBOR or bankers' acceptance rate, as defined in the HBB Facility, plus an applicable margin. The applicable margins, effective December 31, 2019, for base rate loans and LIBOR loans denominated in U.S. dollars were 0.0% and 1.75% , respectively. The applicable margins, effective December 31, 2019, for base rate loans and bankers' acceptance loans denominated in Canadian dollars were 0.0% and 1.75% , respectively. The HBB Facility also requires a fee of 0.25% per annum on the unused commitment. The margins and unused commitment fee under the HBB Facility are subject to quarterly adjustment based on average excess availability. To reduce the exposure to changes in the market rate of interest, HBB has entered into interest rate swap agreements for a portion of the HBB Facility. Terms of the interest rate swap agreements require HBB to receive a variable interest rate and pay a fixed interest rate. HBB has interest rate swaps with notional values totaling $35.0 million at December 31, 2019 at an average fixed interest rate of 1.5% . HBB also has delayed-start interest rate swaps with notional values totaling $10.0 million as of December 31, 2019, with fixed rates of 1.7% . The HBB Facility includes restrictive covenants, which, among other things, limit the payment of dividends to Hamilton Beach Holding, subject to achieving availability thresholds. Under Amendment No. 6 to the HBB Facility, dividends to Hamilton Beach Holding are not to exceed $5.0 million during any calendar year to the extent that for the thirty days prior to the dividend payment date, and after giving effect to the dividend payment, HBB maintains excess availability of not less than $15.0 million . Dividends to Hamilton Beach Holding are discretionary to the extent that for the 30 days prior to the dividend payment date, and after giving effect to the dividend payment, HBB maintains excess availability of not less than $25.0 million . The HBB Facility also requires HBB to achieve a minimum fixed charge coverage ratio in certain circumstances, as defined in the HBB Facility. At December 31, 2019, HBB was in compliance with all financial covenants in the HBB Facility.

Fair Value Disclosure

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

Derivative Financial Instrument

Derivative Financial Instruments	12 Months Ended
	Dec. 31, 2019
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Derivative Financial Instruments	Derivative Financial Instruments Foreign Currency Derivatives HBB held forward foreign currency exchange contracts with total notional amounts of $13.2 million and $13.0 million at December 31, 2019 , and 2018 , respectively, denominated primarily in Canadian dollars and Mexican pesos. The fair value of these contracts approximated a payable of $0.3 million at December 31, 2019 and a net receivable of $0.1 million at December 31, 2018 . Forward foreign currency exchange contracts that qualify for hedge accounting are used to hedge transactions expected to occur within the next twelve months. The mark-to-market effect of forward foreign currency exchange contracts that are considered effective as hedges has been included in AOCI. Interest Rate Derivatives HBB has interest rate swaps that hedge interest payments on its one-month LIBOR borrowings. All swaps have been designated as cash flow hedges. The following table summarizes the notional amounts, related rates and remaining terms of active and delayed interest rate swap agreements for HBB at December 31 in millions: Notional Amount Average Fixed Rate Remaining Term at 2019 2018 2019 2018 December 31, 2019 Interest rate swaps $ 20.0 $ 20.0 1.4 % 1.4 % Extending to January 2020 Interest rate swaps $ 15.0 $ 15.0 1.6 % 1.6 % Extending to January 2024 Delayed start interest rate swaps $ 10.0 $ 10.0 1.7 % 1.7 % Extending to January 2024 The fair value of HBB's interest rate swap agreements was a payable of $0.1 million at December 31, 2019 and a receivable of $1.1 million at December 31, 2018. The mark-to-market effect of interest rate swap agreements that are considered effective as hedges has been included in AOCI. The interest rate swap agreements held by HBB on December 31, 2019 are expected to continue to be effective as hedges. The following table summarizes the fair value of derivative instruments at December 31 as recorded in the Consolidated Balance Sheets: Asset Derivatives Liability Derivatives Balance sheet location 2019 2018 Balance sheet location 2019 2018 Interest rate swap agreements Current Prepaid expenses and other current assets $ — $ 349 Other current liabilities $ 21 $ — Long-term Other non-current assets — 710 Other long-term liabilities 61 — Foreign currency exchange contracts Current Prepaid expenses and other current assets — 231 Other current liabilities 308 87 Total derivatives $ — $ 1,290 $ 390 $ 87

Leasing Arrangements

Leasing Arrangements	12 Months Ended
	Dec. 31, 2019
Leases [Abstract]
Leasing Arrangements	Leasing Arrangements HBB leases certain office and warehouse facilities as well as machinery and equipment under noncancellable operating leases that expire at various dates through 2034. Many leases include renewal and/or fair value purchase options. Future minimum operating lease payments at December 31, 2019 are: Operating Leases 2020 $ 6,114 2021 4,089 2022 1,816 2023 1,574 2024 1,590 Subsequent to 2024 16,527 Total minimum lease payments $ 31,710 Rental expense from continuing operations net of sublease rental income for all operating leases, is reported in selling, general and administrative expenses and was $5.6 million in 2019 and 2018 and $5.3 million in 2017.

Stockholders' Equity and Earnin

Stockholders' Equity and Earnings Per Share	12 Months Ended
	Dec. 31, 2019
Equity [Abstract]
Stockholders' Equity and Earnings Per Share	Stockholders' Equity and Earnings Per Share Capital Stock The authorized capital stock of the Company consists of Class A Common, Class B Common and one series of Preferred stock. Voting, dividend, conversion and liquidation rights of the Preferred stock is established by the Board upon issuance of such preferred stock. Hamilton Beach Brands Holding Company Class A Common is traded on the New York Stock Exchange under the ticker symbol “HBB.” Because of transfer restrictions on Class B Common, no trading market has developed, or is expected to develop, for the Class B Common. Subject to the rights of the holders of any series of preferred stock, each share of Class A Common will entitle the holder of the share to one vote on all matters submitted to stockholders, and each share of the Company's Class B Common will entitle the holder of the share to ten votes on all such matters. Subject to the rights of the preferred stockholders, each share of Class A Common and Class B Common will be equal in respect of rights to dividends, except that in the case of dividends payable in stock, only Class A Common will be distributed with respect to Class A Common and only Class B Common will be distributed with respect to Class B Common. As the liquidation and dividend rights are identical, any distribution of earnings would be allocated to Class A and Class B stockholders on a proportionate basis, and accordingly the net income per share for each class of common stock is identical. The following table sets forth the Company's authorized capital stock information: December 31 2019 2018 (In thousands) Preferred stock, par value $0.01 per share Preferred stock authorized 5,000 5,000 Class A Common stock (1)(2) Class A Common stock authorized 70,000 70,000 Treasury Stock 365 — Class B Common stock (1) Class B Common stock authorized 30,000 30,000 (1) Class B Common converted to Class A Common were 345 shares during 2019 and 387 shares 2018. (2) The Company issued Class A Common shares of 169 during 2019 and 32 during 2018. Stock Repurchase Program In May 2018, the Company approved a stock repurchase program for the purchase of up to $25.0 million of the Company's Class A Common Stock outstanding through December 31, 2019. As of December 31, 2019, the Company repurchased 364,893 shares for an aggregate purchase price of $6.0 million . There were no share repurchases during the years ended December 31, 2018 and 2017, respectively. On November 5, 2019, the Company's Board adopted a new stock repurchase program for the purchase of up to $25.0 million of the Company's Class A Common outstanding starting January 1, 2020 and ending December 31, 2021. Accumulated Other Comprehensive Income (Loss) The following table summarizes changes in accumulated other comprehensive income (loss) by component and related tax effects for periods shown: Foreign Currency Deferred Gain (Loss) on Cash Flow Hedging Pension Plan Adjustment Total Balance, January 1, 2017 (As Restated) $ (8,221 ) $ 616 $ (8,494 ) $ (16,099 ) Other comprehensive income (loss) 648 (456 ) 2,446 2,638 Reclassification adjustment to net income — 916 511 1,427 Tax effects — (568 ) (1,141 ) (1,709 ) Balance, December 31, 2017 (As Restated) $ (7,573 ) $ 508 $ (6,678 ) $ (13,743 ) Reclassification due to adoption of ASU 2018-02 — 118 (1,286 ) (1,168 ) Other comprehensive income (loss) (1,162 ) 174 (2,583 ) (3,571 ) Reclassification adjustment to net income — 213 729 942 Tax effects 83 (134 ) 490 439 Balance, December 31, 2018 (As Restated) $ (8,652 ) $ 879 $ (9,328 ) $ (17,101 ) Other comprehensive income (loss) 481 (2,199 ) 1,882 164 Reclassification adjustment to net loss — 490 727 1,217 Tax effects (50 ) 489 (851 ) (412 ) Balance, December 31, 2019 (As Restated) $ (8,221 ) $ (341 ) $ (7,570 ) $ (16,132 ) Earnings per share The weighted average number of shares of Class A Common and Class B Common outstanding used to calculate basic and diluted earnings (loss) per share were as follows: As Restated 2019 2018 2017 Basic weighted average shares outstanding 13,690 13,699 13,673 Dilutive effect of share-based compensation awards 36 32 12 Diluted weighted average shares outstanding 13,726 13,731 13,685 Basic and diluted earnings (loss) per share: Continuing operations $ 1.10 $ 1.68 $ 1.32 Discontinued operations (2.09 ) (0.39 ) (0.16 ) Basic and diluted earnings (loss) per share $ (0.99 ) $ 1.29 $ 1.16

Revenue

Revenue	12 Months Ended
	Dec. 31, 2019
Revenue from Contract with Customer [Abstract]
Revenue	Revenue A description of the performance obligations for HBB is as follows: • Product revenue - Product revenue consist of sales of small electric household and specialty housewares appliances to traditional brick and mortar and ecommerce retailers, distributors and directly to the end consumer as well as sales of commercial products for restaurants, bars and hotels. Transactions with these customers generally originate upon the receipt of a purchase order from the customer, which in some cases are governed by master sales agreements, specifying product(s) that the customer desires. Contracts for product revenue have an original duration of one year or less, and payment terms are generally standard and based on customer creditworthiness. Revenue from product sales is recognized at the point in time when control transfers to the customer, which is either when product is shipped from the Company's facility, or delivered to customers, depending on the shipping terms. The amount of consideration received and revenue recognized varies primarily with changes in returns and price concessions. • License revenues - From time to time, HBB enters into exclusive and non-exclusive licensing agreements which grant the right to use certain of HBB’s intellectual property (IP) in connection with designing, manufacturing, distributing, advertising, promoting and selling the licensees’ products during the term of the agreement. The IP that is licensed generally consists of trademarks, tradenames, trade dress, and/or logos (the “Licensed IP”). In exchange for granting the right to use the Licensed IP, HBB receives a royalty payment, which is a function of (1) the total net sales of products that use the Licensed IP and (2) the royalty percentage that is stated in the licensing agreement. HBB recognizes revenue at the later of when the subsequent sales occur or satisfying the performance obligation (over time). HBB’s warranty program to the consumer consists generally of an assurance-type limited warranty lasting for varying periods of up to ten years for electric appliances, with the majority of products having a warranty of one to three years . HBB may repair or replace, at its option, those products returned under warranty. Accordingly, the Company determined that no separate performance obligation exists. HBB products are not sold with a general right of return. However, based on historical experience, a portion of products sold are estimated to be returned due to reasons such as product failure and excess inventory stocked by the customer, which, subject to certain terms and conditions, HBB will agree to accept. Product returns, customer programs and incentive offerings, including special pricing agreements, price competition, promotions, and other volume-based incentives are accounted for as variable consideration. The following table presents the HBB's revenue on a disaggregated basis for the year ending: As Restated Year Ended December 31 2019 2018 Type of good or service: Products $ 607,307 $ 626,423 Licensing 4,479 3,659 Total revenues $ 611,786 $ 630,082 Wal-Mart Inc. and its global subsidiaries accounted for approximately 33% , 33% and 32% of the HBB’s revenue in 2019, 2018 , and 2017 , respectively. Amazon.com, Inc. and its subsidiaries accounted for approximately 14% , 10% , and 12% of the HBB's revenue in 2019 , 2018, and 2017 respectively. HBB’s five largest customers accounted for approximately 58% , 53% , and 54% of the HBB’s revenue for the years ended December 31, 2019 , 2018 , and 2017, respectively.

Contingencies

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

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2019
Income Tax Disclosure [Abstract]
Income Taxes	Income Taxes The components of income before income taxes and the income tax provision for the years ended December 31 are as follows: As Restated 2019 2018 2017 Income (loss) before income taxes Domestic $ 24,835 $ 30,835 $ 34,136 Foreign (658 ) (350 ) 2,940 $ 24,177 $ 30,485 $ 37,076 Income tax provision (benefit) Current income tax provision (benefit): Federal $ 2,966 $ (323 ) $ 12,647 State 1,106 356 1,396 Foreign 3,525 1,919 1,449 Total current 7,597 1,952 15,492 Deferred income tax provision (benefit): Federal 856 5,592 3,417 State 1,676 447 (96 ) Foreign (1,045 ) (565 ) 154 Total deferred 1,487 5,474 3,475 $ 9,084 $ 7,426 $ 18,967 The Company made federal income tax payments of $1.9 million , $8.3 million , and $9.9 million during 2019, 2018, and 2017, respectively, to the IRS and to NACCO as a member of the consolidated income tax return for periods prior to spin off. The Company made foreign and state income tax payments of $3.6 million , $2.6 million , and $1.9 million during 2019, 2018, and 2017, respectively. During the same periods, income tax refunds totaled $0.1 million in 2019 and $0.1 million in 2018. There were no tax refunds in 2017. A reconciliation of the federal statutory and effective income tax rate for the years ended December 31 is as follows: As Restated 2019 2018 2017 $ % $ % $ % Income before income taxes $ 24,177 $ 30,485 $ 37,076 Statutory taxes at 21.0% (35.0% in 2017) $ 5,077 21.0 % $ 6,402 21.0 % $ 12,976 35.0 % State and local income taxes 1,031 4.3 % 729 2.4 % 824 2.2 % Valuation allowances 2,190 9.1 % 42 0.1 % 344 0.9 % Other non-deductible expenses 253 1.0 % 429 1.4 % — — % Credits (1,195 ) (4.9 )% (348 ) (1.1 )% (458 ) (1.2 )% Provisional effect of the Tax Cuts and Jobs Act (the "Tax Act") — — % — — % 4,654 12.6 % Non-deductible spin-related costs — — % — — % 540 1.5 % Unrecognized tax benefits 2,719 11.2 % 1,427 4.7 % (12 ) — % Other, net (991 ) (4.1 )% (1,255 ) (4.1 )% 99 0.3 % Income tax provision $ 9,084 37.6 % $ 7,426 24.4 % $ 18,967 51.2 % The valuation allowances in 2019 includes $2.0 million of deferred tax expense related to a change in judgment regarding the valuation allowances recorded against certain deferred tax assets of KC. A detailed summary of the total deferred tax assets and liabilities in the Company's Consolidated Balance Sheets resulting from differences in the book and tax basis of assets and liabilities follows: As Restated December 31 2019 2018 Deferred tax assets Tax carryforwards $ 2,867 $ 1,456 Inventory 316 — Accrued expenses and reserves 5,896 5,505 Other employee benefits 1,500 2,349 Other 1,412 996 Total deferred tax assets 11,991 10,306 Less: Valuation allowances (1,069 ) (1,162 ) 10,922 9,144 Deferred tax liabilities Inventory — 37 Accrued pension benefits 2,623 1,854 Depreciation and amortization 2,051 1,459 Total deferred tax liabilities 4,674 3,350 Net deferred tax asset $ 6,248 $ 5,794 As of December 31, 2019 and 2018, respectively HBB maintained valuation allowances with respect to certain deferred tax assets relating primarily to operating losses in certain non-U.S. jurisdictions that HBB believes are not likely to be realized. The following table summarizes the tax carryforwards and associated carryforward periods and related valuation allowances where the Company has determined that realization is uncertain: As Restated December 31, 2019 Net deferred tax asset Valuation allowance Carryforwards expire during: Non-U.S. net operating loss $ 2,867 $ 987 2020 - Indefinite Total $ 2,867 $ 987 As Restated December 31, 2018 Net deferred tax asset Valuation allowance Carryforwards expire during: Non-U.S. net operating loss $ 1,456 $ 917 2020 - Indefinite Total $ 1,456 $ 917 The Company has valuation allowances for certain foreign deferred tax assets. Based upon the review of historical earnings and the relevant expiration of carryforwards, the Company believes the valuation allowances are appropriate and does not expect to release valuation allowances within the next twelve months that would have a significant effect on the Company’s financial position or results of operations. As of December 31, 2019, the cumulative unremitted earnings of the Company's foreign subsidiaries are approximately $13.2 million . The Company has recorded the tax impact for the unremitted earnings as allowed under the Tax Act, a portion of which is classified in other long-term liabilities as the Company has elected to make payments over eight years. The Company continues to conclude all material entities’ foreign earnings will be indefinitely reinvested in its foreign operations and will remain offshore in order to meet the capital and business needs outside of the U.S. As a result, the Company does not provide a deferred tax liability with respect to the cumulative unremitted earnings. It is not practicable to determine the deferred tax liability associated with these undistributed earnings due to the availability of foreign tax credits and the complexity of the rules governing the utilization of such credits under the Tax Act. The Company made an accounting policy election to account for the global intangible low-tax income as a current period expense when incurred. The Company recognizes any tax impacts of global intangible low-taxed income (GILTI) as period costs similar to other special deductions, and not as deferred taxes for basis differences. The following is a reconciliation of the Company's total gross unrecognized tax benefits, defined as the aggregate tax effect of differences between tax return positions and the benefits recognized in the financial statements for the years ended December 31, 2019, 2018, and 2017. Approximately $3.0 million , $1.4 million , and $0.6 million of these gross amounts as of December 31, 2019, 2018, and 2017, respectively, relate to permanent items that, if recognized, would impact the effective income tax rate. This amount differs from the gross unrecognized tax benefits presented in the table below due to the decrease in U.S. federal income taxes which would occur upon the recognition of the state tax benefits included herein. As Restated 2019 2018 2017 Balance at January 1 $ 1,576 $ 881 $ 671 Additions based on tax positions related to prior years 97 91 — Additions based on tax positions related to the current year 2,593 1,110 210 Reductions due to settlements with taxing authorities — (506 ) — Balance at December 31 $ 4,266 $ 1,576 $ 881 The Company records interest and penalties on uncertain tax positions as a component of the income tax provision. The Company recorded immaterial amounts of interest and penalties as of December 31, 2019 and 2018, respectively. The Company expects the amount of unrecognized tax benefits will change within the next 12 months; however, the change in unrecognized tax benefits, which is reasonably possible within the next 12 months, is not expected to have a significant effect on the Company's financial position, results of operations or cash flows. In general, the Company operates in taxing jurisdictions that provide a statute of limitations period ranging from three to five years for the taxing authorities to review the applicable tax filings. The examination of NACCO's 2013-2016 U.S. federal tax returns is ongoing. In addition, the Company does not have any material taxing jurisdictions in which the statute of limitations has been extended beyond the applicable time frame allowed by law.

Retirement Benefit Plans

Retirement Benefit Plans	12 Months Ended
	Dec. 31, 2019
Retirement Benefits [Abstract]
Retirement Benefit Plans	Retirement Benefit Plans Defined Benefit Plans The Company maintains two defined benefit pension plans that provide benefits based on years of service and average compensation during certain periods. The assumptions used in accounting for the defined benefit plans were as follows for the years ended December 31 : 2019 2018 2017 U.S. Plan Discount rate for pension benefit obligation 2.88 % 4.00 % 3.30 % Discount rate for net periodic benefit income 4.00 % 3.30 % 3.60 % Expected long-term rate of return on assets for net periodic pension income 7.50 % 7.50 % 7.50 % Non-U.S. Plan Discount rate for pension benefit obligation 2.96 % 3.50 % 3.25 % Discount rate for net periodic benefit (income) loss 3.50 % 3.50 % 3.75 % Expected long-term rate of return on assets for net periodic pension (income) loss 5.50 % 5.50 % 5.50 % Set forth below is a detail of the net periodic pension income for the defined benefit plans for the years ended December 31 : 2019 2018 2017 U.S. Plan Interest cost $ 727 $ 681 $ 811 Expected return on plan assets (1,987 ) (2,047 ) (2,074 ) Amortization of actuarial loss 561 623 501 Net periodic pension income $ (699 ) $ (743 ) $ (762 ) Non-U.S. Plan Interest cost $ 144 $ 142 $ 153 Expected return on plan assets (263 ) (286 ) (264 ) Amortization of actuarial loss 72 200 10 Net periodic pension (income) loss $ (47 ) $ 56 $ (101 ) Set forth below is the detail of other changes in plan assets and benefit obligations recognized in other comprehensive loss (income) for the years ended December 31 : 2019 2018 2017 U.S. Plan Current year actuarial loss (gain) $ (1,727 ) $ 2,347 $ (2,506 ) Amortization of actuarial loss (561 ) (623 ) (501 ) Total recognized in other comprehensive loss (income) $ (2,288 ) $ 1,724 $ (3,007 ) Non-U.S. Plan Current year actuarial loss $ (155 ) $ 236 $ 60 Amortization of actuarial loss (72 ) (200 ) (10 ) Total recognized in other comprehensive loss $ (227 ) $ 36 $ 50 The following table sets forth the changes in the benefit obligation and the plan assets during the year and the funded status of the defined benefit plans at December 31 : 2019 2018 U.S. Plan Non-U.S. Plan U.S. Plan Non-U.S. Plan Change in benefit obligation Projected benefit obligation at beginning of year $ 19,131 $ 4,084 $ 21,716 $ 4,604 Interest cost 727 144 681 142 Actuarial (gain) loss 1,266 311 (1,278 ) (148 ) Benefits paid (1,750 ) (182 ) (1,988 ) (151 ) Foreign currency exchange rate changes — 213 — (363 ) Projected benefit obligation at end of year $ 19,374 $ 4,570 $ 19,131 $ 4,084 Accumulated benefit obligation at end of year $ 19,374 $ 4,570 $ 19,131 $ 4,084 Change in plan assets Fair value of plan assets at beginning of year $ 25,671 $ 4,744 $ 29,237 $ 5,456 Actual return on plan assets 4,979 726 (1,578 ) (111 ) Benefits paid (1,750 ) (182 ) (1,988 ) (151 ) Foreign currency exchange rate changes — 62 — (450 ) Fair value of plan assets at end of year $ 28,900 $ 5,350 $ 25,671 $ 4,744 Funded status at end of year $ 9,526 $ 780 $ 6,540 $ 660 Amounts recognized in the balance sheets consist of: Non-current assets $ 9,526 $ 780 $ 6,540 $ 660 Components of accumulated other comprehensive loss consist of: Actuarial loss $ (9,140 ) $ (1,058 ) $ (11,427 ) $ (1,225 ) Deferred taxes and other 2,280 348 2,933 485 $ (6,860 ) $ (710 ) $ (8,494 ) $ (740 ) The actuarial loss included in accumulated other comprehensive loss expected to be recognized in net periodic pension income in 2020 is $0.7 million . The Company recognizes as a component of benefit cost (income), as of the measurement date, any unrecognized actuarial net gains or losses that exceed 10% of the larger of the projected benefit obligations or the plan assets, defined as the "corridor." Amounts outside the corridor are amortized over the average expected remaining lifetime of inactive participants for the pension plans. The gain (loss) amounts recognized in AOCI are not expected to be fully recognized until the plan is terminated or as settlements occur, which would trigger accelerated recognition. The Company's policy is to make contributions to fund its pension plans within the range allowed by applicable regulations. The Company does not expect to contribute to its U.S. and non-U.S. pension plans in 2020 . Pension benefit payments are made from assets of the pension plans. Future pension benefit payments expected to be paid from assets of the pension plans are: U.S. Plan Non-U.S. Plan 2020 $ 2,200 $ 184 2021 1,870 215 2022 1,880 246 2023 1,698 243 2024 1,591 249 2025 - 2029 6,148 1,322 $ 15,387 $ 2,459 The expected long-term rate of return on defined benefit plan assets reflects management's expectations of long-term rates of return on funds invested to provide for benefits included in the projected benefit obligations. In establishing the expected long-term rate of return assumption for plan assets, the Company considers the historical rates of return over a period of time that is consistent with the long-term nature of the underlying obligations of these plans as well as a forward-looking rate of return. The historical and forward-looking rates of return for each of the asset classes used to determine the Company's estimated rate of return assumption were based upon the rates of return earned or expected to be earned by investments in the equivalent benchmark market indices for each of the asset classes. Expected returns for U.S. pension plans are based on a calculated market-related value for U.S. pension plan assets. Under this methodology, asset gains and losses resulting from actual returns that differ from the Company's expected returns are recognized in the market-related value of assets ratably over three years. Expected returns for non-U.S. pension plans are based on fair market value for non-U.S. pension plan assets. The pension plans maintain investment policies that, among other things, establish a portfolio asset allocation methodology with percentage allocation bands for individual asset classes. The investment policies provide that investments are reallocated between asset classes as balances exceed or fall below the appropriate allocation bands. The following is the actual allocation percentage and target allocation percentage for the U.S. pension plan assets at December 31: 2019 2018 Target Allocation Range U.S. equity securities 45.9 % 43.8 % 36.0% - 54.0% Non-U.S. equity securities 20.4 % 19.3 % 16.0% - 24.0% Fixed income securities 33.2 % 36.4 % 30.0% - 40.0% Money market 0.5 % 0.5 % 0.0% - 10.0% The following is the actual allocation percentage and target allocation percentage for the Non-U.S. pension plan assets at December 31: 2019 2018 Target Allocation Range Canadian equity securities 30.2 % 29.5 % 25.0% - 35.0% Non-Canadian equity securities 32.3 % 29.9 % 25.0% - 35.0% Fixed income securities 37.5 % 40.6 % 30.0% - 50.0% Cash and cash equivalents — % — % 0.0% - 5.0% The fair value of each major category of the Company's U.S. pension plan assets are valued using quoted market prices in active markets for identical assets, or Level 1 in the fair value hierarchy. The fair value of each major category of the Company's Non-U.S. pension plan assets are valued using observable inputs, either directly or indirectly, other than quoted market prices in active markets for identical assets. Following are the values as of December 31 : U.S. Plan Non-U.S. Plan 2019 2018 2019 2018 U.S. equity securities $ 13,255 $ 11,251 $ 929 $ 735 Non-U.S. equity securities 5,904 4,930 2,412 2,081 Fixed income securities 9,596 9,350 2,009 1,928 Money market 145 140 — — Total $ 28,900 $ 25,671 $ 5,350 $ 4,744 Defined Contribution Plans HBB maintains a defined contribution (401(k)) plan for substantially all U.S. employees and similar plans for employees outside of the U.S. The Company provides employer matching (or safe harbor) contributions based on plan provisions. The defined contribution retirement plans also provide for an additional minimum employer contribution. Certain plans also permit additional contributions whereby the applicable company’s contribution to participants is determined annually based on a formula that includes the effect of actual operating results compared with targeted operating results and the age and/or compensation of the participants. Total costs, including Company contributions, for these plans were $5.0 million in 2019 and $5.3 million in 2018 and 2017.

Data by Geographic Region

Data by Geographic Region	12 Months Ended
	Dec. 31, 2019
Segment Reporting [Abstract]
Data by Geographic Region	Data by Geographic Region Revenue and property, plant and equipment related to continuing operations outside the U.S., based on customer and asset location, are as follows: U.S. Other Consolidated 2019 Revenue from unaffiliated customers (As Restated) $ 463,608 $ 148,178 $ 611,786 Property, plant and equipment, net $ 16,828 $ 5,496 $ 22,324 2018 Revenue from unaffiliated customers (As Restated) $ 488,520 $ 141,562 $ 630,082 Property, plant and equipment, net $ 15,344 $ 5,498 $ 20,842 2017 Revenue from unaffiliated customers (As Restated) $ 478,770 $ 133,286 $ 612,056 Property, plant and equipment, net $ 10,974 $ 5,005 $ 15,979 No single country outside of the U.S. comprised 10% or more of HBB's revenue from unaffiliated customers.

Quarterly Results of Operations

Quarterly Results of Operations (Unaudited)	12 Months Ended
	Dec. 31, 2019
Quarterly Financial Information Disclosure [Abstract]
Quarterly Results of Operations (Unaudited)	Quarterly Results of Operations (Unaudited) In the fourth quarter of 2019, KC met the requirements to be reported as a discontinued operation. The following consolidated financial tables reflect KC as a discontinued operation for all periods presented and are labeled "Recast". See Note 3, Discontinued Operations for more information. A summary of the unaudited results of operations for the year ended December 31 is as follows: 2019 As Restated and Recast First Quarter Second Quarter Third Quarter Fourth Quarter Revenue $ 126,642 $ 131,065 $ 149,508 $ 204,570 Gross profit $ 26,702 $ 28,507 $ 30,946 $ 42,397 Operating profit $ 111 $ 3,185 $ 4,439 $ 19,060 Income (loss) from continuing operations, net of tax $ (662 ) $ 1,898 $ 553 $ 13,304 Loss from discontinued operations, net of tax (2,723 ) (2,516 ) (2,753 ) (20,608 ) Net income (loss) $ (3,385 ) $ (618 ) $ (2,200 ) $ (7,304 ) Basic and diluted earnings (loss) per share: Continuing operations $ (0.05 ) $ 0.14 $ 0.04 $ 0.98 Discontinued operations (0.20 ) (0.18 ) (0.20 ) (1.52 ) Basic and diluted earnings (loss) per share $ (0.25 ) $ (0.04 ) $ (0.16 ) $ (0.54 ) 2018 As Restated and Recast First Quarter Second Quarter Third Quarter Fourth Quarter Revenue $ 125,032 $ 135,583 $ 171,301 $ 198,166 Gross profit $ 27,928 $ 30,727 $ 38,404 $ 41,993 Operating profit $ 1,794 $ 3,944 $ 11,763 $ 16,050 Income from continuing operations, net of tax $ 894 $ 1,645 $ 9,030 $ 11,490 (Loss) income from discontinued operations, net of tax (3,077 ) (2,766 ) (1,889 ) 2,371 Net income (loss) $ (2,183 ) $ (1,121 ) $ 7,141 $ 13,861 Basic and diluted earnings (loss) per share: Continuing operations $ 0.07 $ 0.12 $ 0.66 $ 0.84 Discontinued operations (0.22 ) (0.20 ) (0.14 ) 0.17 Basic and diluted earnings (loss) per share $ (0.15 ) $ (0.08 ) $ 0.52 $ 1.01 Quarterly Discussion and Analysis Revenue Revenue for the first quarter of 2019 increased $1.6 million , or 1.3% compared to the first quarter of 2018 due to sales of new and higher priced products in the U.S. consumer market partially offset by lower sales volume in the international consumer market and unfavorable foreign currency movements. Revenue for the second quarter of 2019 decreased $4.5 million , or 3.3% compared to the second quarter of 2018 primarily due to lower sales volume in the U.S. consumer and global commercial markets, partially offset by increased sales in the international consumer market. Revenue for the third quarter of 2019 decreased $21.8 million , or 12.7% compared to the third quarter of 2018 primarily due to lower sales volume in the U.S. and international consumer markets. The lower sales volume in the U.S. was primarily due to a significant change in retailer order patterns and lower direct import sales driven by the adverse impact of tariffs. Also contributing to the third-quarter revenue shortfall was a loss of placements in the dollar store channel resulting from HBB's decision to not maintain this low margin business, ongoing foot traffic challenges at some retailers and other pressure points facing individual retail companies. HBB's international consumer markets reported lower sales volume due in large part to a one-time special purchase in 2018 by a customer in Latin America and to a lesser degree to reduced demand in several markets. Gross profit Gross profit for the first quarter of 2019 decreased $1.2 million , or 4.4% compared to the first quarter of 2018. As a percentage of revenue, gross profit declined from 22.3% to 21.1% . Gross profit margin declined primarily due to higher product costs arising from increased inbound freight expenses and unfavorable foreign currency movements. Gross profit for the second quarter of 2019 decreased $2.2 million , or 7.2% compared to the second quarter of 2018 primarily due to lower sales volume. As a percentage of revenue, gross profit declined from 22.7% to 21.8% due to increased inbound freight expenses and unfavorable foreign currency movements. Gross profit for the third quarter of 2019 decreased $7.5 million , or 19.4% compared to the third quarter of 2018 primarily due to lower sales volume. As a percentage of revenue, gross profit declined from 22.4% to 20.7% primarily due to to higher inbound freight, transportation and warehousing expenses, and the adverse impact of tariffs. Selling, general and administrative expenses Selling, general and administrative expenses for the first quarter of 2019 increased $0.4 million , or 1.8% compared to first quarter of 2018 due to increased legal and professional service fees. Selling, general and administrative expenses for the second quarter decreased $1.5 million , or 5.5% compared to second quarter of 2018 primarily due to a $3.7 million decline in the environmental reserve at one site and lower employee-related costs, partially offset by a one-time charge of $3.2 million for a contingent loss related to patent litigation. Selling, general and administrative expenses for the third quarter of 2019 decreased $0.1 million , or 0.5% compared to the third quarter of 2018, including a decline of $1.2 million primarily due to lower legal and professional services fees and a decrease in employee-related costs due to reduced incentive compensation expense. Certain former employees of one of the Company's Mexico subsidiaries engaged in unauthorized transactions with the Company’s Mexican subsidiaries and in doing so expenditures were deferred on the balance sheet of the Mexican subsidiaries beyond the period for which the costs pertained. Included in selling, general and administrative expenses are non-cash charges to write-off unrealizable assets created as a result of these unauthorized transactions as follows: • Expenses of $1.8 million and $2.0 million for the three months ended March 31, 2019 and 2018, respectively; • Expenses of $0.6 million and $1.0 million for the three months ended June 30, 2019 and 2018, respectively; and • Expenses of $2.7 million and $1.5 million for the three months ended September 30, 2019 and 2018, respectively. Interest expense, net During the first quarter of 2019, interest expense, net increased $0.2 million from the first quarter of 2018 primarily due to an increase in average borrowings outstanding under HBB's revolving credit facility and higher average interest rates. In the second quarter of 2019, interest expense, net remained consistent with the prior year. A decrease in average borrowings outstanding under HBB's revolving credit facility was offset by higher average interest rates. In the third quarter of 2019 interest expense, net decreased $0.1 million from the third quarter of 2018 primarily due to decreased average borrowings outstanding under HBB's revolving credit facility. Other expense, net In the first quarter of 2019, other income, net decreased $0.3 million compared with other income in 2018 primarily due to unfavorable foreign currency movements as the Mexican peso weakened against the U.S. dollar during the period. Other income for the second quarter of 2019 includes currency gains of $0.1 million compared with other expense in 2018 related to currency losses of $0.7 million . Other expense for the third quarter of 2019 includes currency losses of $0.8 million compared with other income in 2018 related to currency gains of $0.2 million . Income tax expense The Company recognized $0.3 income tax expense in the first quarter of 2019 on a loss before income taxes of $0.4 million . The expense in 2019 is primarily attributable to non-cash charges to write-off unrealizable assets for which the corresponding tax benefit has been substantially offset by an increase in unrecognized tax benefits. The first quarter of 2018 included an insignificant one-time tax benefit recorded in the first three months of 2019 related to the non-U.S. pension plan. The Company recognized an income tax expense of $0.6 million in the second quarter of 2019 on income from continuing operations before income taxes of $2.5 million , an effective tax rate of 43.1% for the six months ended June 30, 2019. The effective tax rate increased from 40.5% in the first six months of 2018 primarily due to increased tax credits reflected in the forecasted 2019 effective tax rate. During the third quarter of 2019, the Company recognized income tax expense of $2.4 million on income from continuing operations before income taxes of $3.0 million . Restatement of Previously Issued Unaudited Condensed Consolidated Financial Statements In lieu of filing amended quarterly reports on Form 10-Q, the following tables represent our restated unaudited condensed consolidated financial statements for each of the quarters during the years ended December 31, 2019 and 2018. See Note 2, Restatement of Previously Issued Consolidated Financial Statements, for additional information. Following the restated consolidated financial statement tables, we have presented a reconciliation from our prior periods, as previously reported, to the restated values. The values as previously reported were derived from our Quarterly Reports on Form 10-Q for the interim periods of 2019 and from the Annual Report on Form 10-K for the fiscal year ended December 31, 2019 filed on February 26, 2020. In the fourth quarter of 2019, KC met the requirements to be reported as a discontinued operation. The following consolidated financial tables reflect KC as a discontinued operation for all periods presented and are labeled "Recast". CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS As Restated and Recast December 31, 2019 September 30, 2019 June 30, 2019 March 31, 2019 Three Months Ended Three Months Ended Nine Months Ended Three Months Ended Six Months Ended Three Months Ended (In thousands, except per share data) Revenue $ 204,570 $ 149,508 $ 407,216 $ 131,065 $ 257,707 $ 126,642 Cost of sales 162,173 118,562 321,060 102,558 202,498 99,940 Gross profit 42,397 30,946 86,155 28,507 55,209 26,702 Selling, general and administrative expenses 22,996 26,165 77,385 24,976 51,222 26,246 Amortization of intangible assets 341 345 1,036 346 691 345 Operating profit (loss) 19,060 4,439 7,734 3,185 3,296 111 Interest expense, net 767 756 2,208 789 1,452 663 Other expense (income), net (710 ) 681 352 (132 ) (329 ) (197 ) Income (loss) from continuing operations before income taxes 19,003 3,002 5,174 2,528 2,173 (355 ) Income tax expense (benefit) 5,699 2,449 3,385 630 937 307 Net income (loss) from continuing operations 13,304 553 1,789 1,898 1,236 (662 ) Loss from discontinued operations, net of tax (20,608 ) (2,753 ) (7,992 ) (2,516 ) (5,239 ) (2,723 ) Net loss $ (7,304 ) $ (2,200 ) $ (6,203 ) $ (618 ) $ (4,003 ) $ (3,385 ) Basic and diluted earnings (loss) per share: Continuing operations $ 0.98 $ 0.04 $ 0.13 $ 0.14 $ 0.09 $ (0.05 ) Discontinued operations (1.52 ) (0.20 ) (0.58 ) (0.18 ) (0.38 ) (0.20 ) Basic and diluted earnings (loss) per share $ (0.54 ) $ (0.16 ) $ (0.45 ) $ (0.04 ) $ (0.29 ) $ (0.25 ) Basic weighted average shares outstanding 13,518 13,579 13,726 13,813 13,800 13,786 Diluted weighted average shares outstanding 13,625 13,595 13,731 13,826 13,813 13,786 CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS As Restated and Recast December 31, 2018 September 30, 2018 June 30, 2018 March 31, 2018 Three Months Ended Three Months Ended Nine Months Ended Three Months Ended Six Months Ended Three Months Ended (In thousands, except per share data) Revenue $ 198,166 $ 171,301 $ 431,916 $ 135,583 $ 260,615 $ 125,032 Cost of sales 156,173 132,897 334,857 104,856 201,960 97,104 Gross profit 41,993 38,404 97,059 30,727 58,655 27,928 Selling, general and administrative expenses 25,599 26,296 78,522 26,437 52,225 25,789 Amortization of intangible assets 345 345 1,036 346 691 345 Operating profit 16,050 11,763 17,501 3,944 5,738 1,794 Interest expense, net 711 886 2,205 809 1,319 510 Other expense (income), net 429 (433 ) (280 ) 679 153 (526 ) Income from continuing operations before income taxes 14,910 11,310 15,576 2,456 4,266 1,810 Income tax expense 3,420 2,280 4,007 811 1,727 916 Net income from continuing operations 11,490 9,030 11,569 1,645 2,539 894 Income (loss) from discontinued operations, net of tax 2,371 (1,889 ) (7,732 ) (2,766 ) (5,843 ) (3,077 ) Net income (loss) $ 13,861 $ 7,141 $ 3,837 $ (1,121 ) $ (3,304 ) $ (2,183 ) Basic and diluted earnings (loss) per share: Continuing operations $ 0.84 $ 0.66 $ 0.84 $ 0.12 $ 0.19 $ 0.07 Discontinued operations 0.17 (0.14 ) (0.56 ) (0.20 ) (0.43 ) (0.22 ) Basic and diluted earnings (loss) per share $ 1.01 $ 0.52 $ 0.28 $ (0.08 ) $ (0.24 ) $ (0.15 ) Basic weighted average shares outstanding 13,714 13,704 13,694 13,695 13,689 13,683 Diluted weighted average shares outstanding 13,844 13,713 13,697 13,704 13,693 13,692 CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (LOSS) As Restated December 31, 2019 September 30, 2019 June 30, 2019 March 31, 2019 Three Months Ended Three Months Ended Nine Months Ended Three Months Ended Six Months Ended Three Months Ended (In thousands) Net income (loss) $ (7,304 ) $ (2,200 ) $ (6,203 ) $ (618 ) $ (4,003 ) $ (3,385 ) Other comprehensive income (loss), net of tax: Foreign currency translation adjustment 201 (18 ) 309 113 327 214 (Loss) gain on long-term intra-entity foreign currency transactions 294 (509 ) (373 ) 121 136 15 Cash flow hedging activity (143 ) (127 ) (1,426 ) (877 ) (1,299 ) (422 ) Reclassification of hedging activities into earnings 81 122 268 144 146 2 Pension plan adjustment 1,410 — — — — — Reclassification of pension adjustments into earnings 35 127 313 102 186 84 Total other comprehensive income (loss), net of tax 1,878 (405 ) (909 ) (397 ) (504 ) (107 ) Comprehensive income (loss) $ (5,426 ) $ (2,605 ) $ (7,112 ) $ (1,015 ) $ (4,507 ) $ (3,492 ) As Restated December 31, 2018 September 30, 2018 June 30, 2018 March 31, 2018 Three Months Ended Three Months Ended Nine Months Ended Three Months Ended Six Months Ended Three Months Ended (In thousands) Net income (loss) $ 13,861 $ 7,141 $ 3,837 $ (1,121 ) $ (3,304 ) $ (2,183 ) Other comprehensive income (loss), net of tax: Foreign currency translation adjustment (1,135 ) 902 1,063 (412 ) 161 573 (Loss) gain on long-term intra-entity foreign currency transactions 60 (53 ) (1,066 ) (1,013 ) (1,013 ) — Cash flow hedging activity (352 ) (301 ) 452 464 753 289 Reclassification of hedging activities into earnings 48 (102 ) 105 41 207 166 Pension plan adjustment (1,920 ) — — — — — Reclassification of pension adjustments into earnings 141 115 415 142 300 158 Total other comprehensive income (loss), net of tax (3,158 ) 561 969 (778 ) 408 1,186 Comprehensive income (loss) $ 10,703 $ 7,702 $ 4,805 $ (1,899 ) $ (2,896 ) $ (997 ) CONDENSED CONSOLIDATED BALANCE SHEETS ` As Restated and Recast September 30, 2019 June 30, 2019 March 31, 2019 (In thousands) Assets Current assets Cash and cash equivalents $ 1,559 $ 1,029 $ 1,636 Trade receivables, net 103,091 86,268 79,102 Inventory 161,043 121,472 120,707 Prepaid expenses and other current assets 14,086 16,412 17,379 Current assets of discontinued operations 22,830 21,255 24,692 Total current assets 302,609 246,436 243,516 Property, plant and equipment, net 22,193 21,649 20,984 Goodwill 6,253 6,253 6,253 Other intangible assets, net 3,483 3,828 4,174 Deferred income taxes 5,640 3,754 3,166 Deferred costs 8,804 8,564 8,316 Other non-current assets 1,553 1,984 2,403 Non-current assets of discontinued operations 1,744 4,420 4,446 Total assets $ 352,279 $ 296,888 $ 293,258 Liabilities and stockholders' equity Current liabilities Accounts payable $ 140,011 $ 86,199 $ 73,720 Accounts payable to NACCO Industries, Inc. 220 220 2,425 Revolving credit agreements 50,152 51,505 54,812 Accrued compensation 14,650 11,725 8,398 Accrued product returns 8,266 8,224 9,314 Other current liabilities 25,880 21,382 17,705 Current liabilities of discontinued operations 24,713 20,048 21,473 Total current liabilities 263,892 199,303 187,847 Revolving credit agreements 30,000 30,000 30,000 Other long-term liabilities 14,258 14,699 18,619 Non-current liabilities of discontinued operations 1,585 3,697 3,834 Total liabilities 309,735 247,699 240,300 Stockholders’ equity Class A Common stock 95 95 95 Class B Common stock 44 44 44 Capital in excess of par value 54,143 53,342 52,520 Treasury stock (5,960 ) (2,334 ) — Retained earnings 12,231 15,646 17,506 Accumulated other comprehensive loss (18,009 ) (17,604 ) (17,207 ) Total stockholders’ equity 42,544 49,189 52,958 Total liabilities and stockholders' equity $ 352,279 $ 296,888 $ 293,258 CONDENSED CONSOLIDATED BALANCE SHEETS ` As Restated and Recast September 30, 2018 June 30, 2018 March 31, 2018 (In thousands) Assets Current assets Cash and cash equivalents $ 1,567 $ 1,393 $ 1,784 Trade receivables, net 112,309 76,132 79,358 Inventory 155,744 138,721 132,749 Prepaid expenses and other current assets 12,595 14,569 14,615 Current assets of discontinued operations 32,185 30,704 29,086 Total current assets 314,400 261,519 257,592 Property, plant and equipment, net 20,988 19,088 17,643 Goodwill 6,253 6,253 6,253 Other intangible assets, net 4,864 5,209 5,555 Deferred income taxes 7,704 8,877 10,419 Deferred costs 10,153 9,825 10,187 Other non-current assets 3,282 3,178 3,068 Non-current assets of discontinued operations 5,313 5,688 5,661 Total assets $ 372,957 $ 319,637 $ 316,378 Liabilities and stockholders' equity Current liabilities Accounts payable $ 131,620 $ 92,488 $ 96,924 Accounts payable to NACCO Industries, Inc. 2,480 2,769 7,814 Revolving credit agreements 60,083 66,326 63,308 Accrued compensation 15,421 11,984 9,238 Accrued product returns 9,601 9,648 10,815 Other current liabilities 22,488 15,769 21,227 Current liabilities of discontinued operations 29,693 26,830 21,509 Total current liabilities 271,386 225,814 230,835 Revolving credit agreements 30,000 30,000 20,000 Other long-term liabilities 22,343 21,654 21,831 Non-current liabilities of discontinued operations 2,293 2,416 2,565 Total liabilities 326,022 279,884 275,231 Stockholders’ equity Class A Common stock 92 92 92 Class B Common stock 45 45 45 Capital in excess of par value 51,366 50,721 49,051 Treasury stock — — — Retained earnings 9,373 3,397 5,683 Accumulated other comprehensive loss (13,941 ) (14,502 ) (13,724 ) Total stockholders’ equity 46,935 39,753 41,147 Total liabilities and stockholders' equity $ 372,957 $ 319,637 $ 316,378 The restatement corrections impact certain components within operating cash flows of the Consolidated Statements of Cash Flows. Total operating cash flows was unchanged, except for the impact of exchange rate changes resulting from the adjustments. Total investing activities, financing activities, and cash and cash equivalents are unchanged as a result of the restatements. CONDENSED CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY For the Year Ended December 31, 2019 Class A common stock Class B common stock Capital in excess of par value (1) Treasury stock Retained earnings (1) Accumulated other comprehensive income (loss) (1) Total stockholders' equity (1) (In thousands, except per share data) Balance as Restated, January 1, 2019 $ 93 $ 44 $ 51,714 $ — $ 22,068 $ (17,101 ) $ 56,818 Net loss — — — — (3,385 ) — (3,385 ) Issuance of common stock, net of conversions 2 — (1 ) — — — 1 Purchase of treasury stock — — — — — — — Share-based compensation expense — — 807 — — — 807 Cash dividends, $0.085 per share — — — — (1,177 ) — (1,177 ) Other comprehensive loss — — — — — (192 ) (192 ) Reclassification adjustment to net loss — — — — — 86 86 Balance as Restated, March 31, 2019 $ 95 $ 44 $ 52,520 $ — $ 17,506 $ (17,207 ) $ 52,958 Net loss — — — — (618 ) — (618 ) Issuance of common stock, net of conversions — — — — — — — Purchase of treasury stock — — — (2,334 ) — — (2,334 ) Share-based compensation expense — — 822 — — — 822 Cash dividends, $0.09 per share — — — — (1,242 ) — (1,242 ) Other comprehensive loss — — — — — (643 ) (643 ) Reclassification adjustment to net loss — — — — — 246 246 Balance as Restated, June 30, 2019 $ 95 $ 44 $ 53,342 $ (2,334 ) $ 15,646 $ (17,604 ) $ 49,189 Net loss — — — — (2,200 ) — (2,200 ) Issuance of common stock, net of conversions — — — — — — — Purchase of treasury stock — — — (3,626 ) — — (3,626 ) Share-based compensation expense — — 801 — — — 801 Cash dividends, $0.09 per share — — — — (1,215 ) — (1,215 ) Other comprehensive loss — — — — — (654 ) (654 ) Reclassification adjustment to net loss — — — — — 249 249 Balance as Restated, September 30, 2019 $ 95 $ 44 $ 54,143 $ (5,960 ) $ 12,231 $ (18,009 ) $ 42,544 Net loss — — — — (7,304 ) — (7,304 ) Issuance of common stock, net of conversions 3 (3 ) (1 ) — — — (1 ) Purchase of treasury stock — — — — — — — Share-based compensation expense — — 367 — — — 367 Cash dividends, $0.09 per share — — — — (1,217 ) — (1,217 ) Other comprehensive loss — — — — — 1,761 1,761 Reclassification adjustment to net loss — — — — — 116 116 Balance as Restated, December 31, 2019 $ 98 $ 41 $ 54,509 $ (5,960 ) $ 3,710 $ (16,132 ) $ 36,266 (1) As Restated. The restatement impacts on net income are described in the reconciliation of the consolidated statement of operations. The restatement impacts on other comprehensive loss are described in the reconciliation of the consolidated statement of comprehensive income (loss) for the corresponding periods of the year ended December 31, 2019. The quarter ended March 31, 2019 included a change to the reclassification adjustment to net loss of $0.1 million . CONDENSED CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY For the Year Ended December 31, 2018 Class A common stock Class B common stock Capital in excess of par value Retained earnings (1) Accumulated other comprehensive income (loss) (1) Total stockholders' equity (1) (In thousands, except per share data) Balance as Restated, January 1, 2018 $ 88 $ 48 $ 47,773 $ 7,860 $ (13,743 ) $ 42,026 Net loss — — — (2,183 ) — (2,183 ) Issuance of common stock, net of conversions 4 (3 ) 323 — — 324 Share-based compensation expense — — 955 — — 955 Cash dividends, $0.085 per share — — — (1,162 ) — (1,162 ) Reclassification due to adoption of ASU 2018-02 — — — 1,168 (1,168 ) — Other comprehensive loss — — — — 863 863 Reclassification adjustment to net loss — — — — 324 324 Balance as Restated, March 31, 2018 $ 92 $ 45 $ 49,051 $ 5,683 $ (13,724 ) $ 41,147 Net loss — — — (1,121 ) — (1,121 ) Issuance of common stock, net of conversions — — 198 — — 198 Share-based compensation expense — — 1,472 — — 1,472 Cash dividends, $0.085 per share — — — (1,165 ) — (1,165 ) Other comprehensive loss — — — — (961 ) (961 ) Reclassification adjustment to net loss — — — — 183 183 Balance as Restated, June 30, 2018 $ 92 $ 45 $ 50,721 $ 3,397 $ (14,502 ) $ 39,753 Net loss — — — 7,141 — 7,141 Issuance of common stock, net of conversions — — 246 — — 246 Share-based compensation expense — — 399 — 399 Cash dividends, $0.085 per share — — — (1,165 ) — (1,165 ) Other comprehensive loss — — — — 548 548 Reclassification adjustment to net loss — — — — 13 13 Balance as Restated, September 30, 2018 $ 92 $ 45 $ 51,366 $ 9,373 $ (13,941 ) $ 46,935 Net loss — — — 13,861 — 13,861 Issuance of common stock, net of conversions 1 (1 ) (444 ) — — (444 ) Share-based compensation expense — — 792 — — 792 Cash dividends, $0.085 per share — — — (1,166 ) — (1,166 ) Other comprehensive loss — — — — (3,349 ) (3,349 ) Reclassification adjustment to net loss — — — — 189 189 Balance as Restated, December 31, 2018 $ 93 $ 44 $ 51,714 $ 22,068 $ (17,101 ) $ 56,818 (1) As Restated. The restatement impacts on net income are described in the reconciliation of the consolidated statement of operations. The restatement impacts on other comprehensive loss are described in the reconciliation of the consolidated statement of comprehensive income (loss) for the corresponding periods of the year ended December 31, 2018. CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS For the Three Months Ended December 31, 2019 As Previously Reported Restatement Impacts Restatement References As Restated (In thousands) Revenue $ 207,085 $ (2,515 ) a,b,c,d $ 204,570 Cost of sales 162,173 — 162,173 Gross profit 44,912 (2,515 ) 42,397 Selling, general and administrative expenses 19,054 3,942 a,c,f 22,996 Amortization of intangible assets 341 — 341 Operating profit (loss) 25,517 (6,457 ) 19,060 Interest expense, net 767 — 767 Other expense (income), net (710 ) — (710 ) Income (loss) from continuing operations before income taxes 25,460 (6,457 ) 19,003 Income tax expense (benefit) 6,066 (367 ) e 5,699 Net income (loss) from continuing operations 19,394 (6,090 ) 13,304 Loss from discontinued operations, net of tax (20,608 ) — (20,608 ) Net income (loss) $ (1,214 ) $ (6,090 ) $ (7,304 ) Basic and diluted earnings (loss) per share: Continuing operations $ 1.43 $ (0.45 ) $ 0.98 Discontinued operations (1.52 ) — (1.52 ) Basic and diluted earnings (loss) per share $ (0.09 ) $ (0.45 ) $ (0.54 ) Basic weighted average shares outstanding 13,518 — 13,518 Diluted weighted average shares outstanding 13,625 — 13,625 (a) Write-off of Assets: The correction of these misstatements resulted in a decrease to revenue of $0.4 million , and an increase to selling, general and administrative ("SG&A") expense of $3.7 million (b) Reversal of Revenue: The correction of these misstatements resulted in a decrease to revenue of $0.6 million (c) Correction of misclassification of Selling and Marketing Expenses: The correction of these misstatements resulted in a decrease to revenue and a decrease to SG&A expense of $0.2 million (d) Correction for the timing of recognition of customer price concessions: The correction of these misstatements resulted in a decrease to revenue of $1.3 million (e) Tax adjustments for corrections: The correction of these misstatements resulted in a decrease to income tax expense of $0.4 million (f) Correction of other immaterial errors: The correction of these misstatements resulted in an increase to SG&A expense of $0.5 million CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS For the Three Months Ended September 30, 2019 As Previously Reported Restatement Impacts Restatement References As Restated Recasting Impacts As Restated and Recast (In thousands) Revenue $ 169,778 $ 18 b,c $ 169,796 $ (20,288 ) $ 149,508 Cost of sales 129,194 — 129,194 (10,632 ) 118,562 Gross profit 40,584 18 40,602 (9,656 ) 30,946 Selling, general and administrative expenses 36,182 2,573 a,c,f 38,755 (12,590 ) 26,165 Amortization of intangible assets 345 — 345 — 345 Operating profit (loss) 4,057 (2,552 ) 1,505 2,934 4,439 Interest expense, net 864 — 864 (108 ) 756 Other expense (income), net 688 — 688 (7 ) 681 Income (loss) from continuing operations before income taxes 2,505 (2,552 ) (47 ) 3,049 3,002 Income tax expense (benefit) 2,108 45 e 2,153 296 2,449 Net income (loss) from continuing operations 397 (2,597 ) (2,200 ) 2,753 553 Loss from discontinued operations, net of tax — — — (2,753 ) (2,753 ) Net income (loss) $ 397 $ (2,597 ) $ (2,200 ) $ — $ (2,200 ) Basic and diluted earnings (loss) per share: Continuing operations $ 0.03 $ (0.19 ) $ (0.16 ) $ 0.20 $ 0.04 Discontinued operations — — — (0.20 ) (0.20 ) Basic and diluted earnings (loss) per share $ 0.03 $ (0.19 ) $ (0.16 ) $ — $ (0.16 ) Basic weighted average shares outstanding 13,579 — 13,579 — 13,579 Diluted weighted average shares outstanding 13,595 — 13,595 — 13,595 (a) Write-off of Assets: The correction of these misstatements resulted in an increase to selling, general and administrative ("SG&A") expense of $2.2 million (b) Reversal of Revenue: The correction of these misstatements resulted in a decrease to revenue of $0.5 million (c) Correction of misclassification of Selling and Marketing Expenses: The correction of these misstatements resulted in an increase to revenue and an increase to SG&A expense of $0.5 million (e) Tax adjustments for corrections: The correction of these misstatements resulted in an increase to income tax expense (f) Correction of other immaterial errors: The correction of these misstatements resulted in a decrease to SG&A expense of $0.1 million For the Nine Months Ended September 30, 2019 As Previously Reported Restatement Impacts Restatement References As Restated Recasting Impacts As Restated and Recast (In thousands) Revenue $ 463,582 $ 1,458 b,c,f $ 465,040 $ (57,824 ) $ 407,216 Cost of sales 352,618 (65 ) f 352,553 (31,493 ) 321,060 Gross profit 110,964 1,522 112,486 (26,331 ) 86,155 Selling, general and administrative expenses 108,306 5,137 a,c,f 113,443 (36,058 ) 77,385 Amortization of intangible assets 1,036 — 1,036 — 1,036 Operating profit (loss) 1,622 (3,615 ) (1,993 ) 9,727 7,734 Interest expense, net 2,514 — 2,514 (306 ) 2,208 Other expense (income), net 230 144 f 374 (22 ) 352 Income (loss) from continuing operations before income taxes (1,122 ) (3,759 ) (4,881 ) 10,055 5,174 Income tax expense (benefit) 1,186 136 e 1,322 2,063 3,385 Net income (loss) from continuing operations (2,308 ) (3,895 ) (6,203 ) 7,992 1,789 Loss from discontinued operations, net of tax — — — (7,992 ) (7,992 ) Net income (loss) $ (2,308 ) $ (3,895 ) $ (6,203 ) $ — $ (6,203 ) Basic and diluted earnings (loss) per share: Continuing operations $ (0.17 ) $ (0.28 ) $ (0.45 ) $ 0.58 $ 0.13 Discontinued operations — — — (0.58 ) (0.58 ) Basic and diluted earnings (loss) per share $ (0.17 ) $ (0.28 ) $ (0.45 ) $ — $ (0.45 ) Basic weighted average shares outstanding 13,726 — 13,726 — 13,726 Diluted weighted average shares outstanding 13,726 — 13,726 5 13,731 (a) Write-off of Assets: The correction of these misstatements resulted in an increase to selling, general and administrative ("SG&A") expense of $3.3 million (b) Reversal of Revenue: The correction of these misstatements resulted in a decrease to revenue of $0.5 million (c) Correction of misclassification of Selling and Marketing Expenses: The correction of these misstatements resulted in an increase to revenue and an increase to SG&A expense of $1.8 million (e) Tax adjustments for corrections: The correction of these misstatements resulted in an increase to income tax expense of $0.1 million (f) Correction of other immaterial errors: The correction of these misstatements resulted in an increase to revenue of $0.2 million , a decrease to cost of sales of $0.1 million , and an increase to other expense of $0.1 million . CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS For the Three Months Ended June 30, 2019 As Previously Reported Restatement Impacts Restatement References As Restated Recasting Impacts As Restated and Recast (In thousands) Revenue $ 148,427 $ 921 c $ 149,348 $ (18,283 ) $ 131,065 Cost of sales 112,770 — 112,770 (10,212 ) 102,558 Gross profit 35,657 921 36,578 (8,071 ) 28,507 Selling, general and administrative expenses 35,617 594 a,c 36,211 (11,235 ) 24,976 Amortization of intangible assets 346 — 346 — 346 Operating profit (loss) (306 ) 327 21 3,164 3,185 Interest expense, net 904 — 904 (115 ) 789 Other expense (income), net (126 ) — (126 ) (6 ) (132 ) Income (loss) from continuing operations before income taxes (1,084 ) 327 (757 ) 3,285 2,528 Income tax expense (140 ) 1 (139 ) 769 630 Net income (loss) from continuing operations (944 ) 326 (618 ) 2,516 1,898 Loss from discontinued operations, net of tax — — — (2,516 ) (2,516 ) Net income (loss) $ (944 ) $ 326 $ (618 ) $ — $ (618 ) Basic and diluted earnings (loss) per share: Continuing operations $ (0.07 ) $ 0.03 $ (0.04 ) $ 0.18 $ 0.14 Discontinued operations — — — (0.18 ) (0.18 ) Basic and diluted earnings (loss) per share $ (0.07 ) $ 0.02 $ (0.05 ) $ — $ (0.04 ) Basic weighted average shares outstanding 13,813 — 13,813 — 13,813 Diluted weighted average shares outstanding 13,813 — 13,813 13 13,826 (a) Write-off of Assets: The correction of these misstatements resulted in a decrease to selling, general and administrative ("SG&A") expense of $0.3 million (c) Correction of misclassification of Selling and Marketing Expenses: The correction of these misstatements resulted in an increase to revenue and an increase to SG&A expense of $0.9 million For the Six Months Ended June 30, 2019 As Previously Reported Restatement Impacts Restatement References As Restated Recasting Impacts As Restated and Recast (In thousands) Revenue $ 293,804 $ 1,439 c,f $ 295,243 $ (37,536 ) $ 257,707 Cost of sales 223,424 (65 ) f 223,359 (20,861 ) 202,498 Gross profit 70,380 1,504 71,884 (16,675 ) 55,209 Selling, general and administrative expenses 72,124 2,566 a,c,f 74,690 (23,468 ) 51,222 Amortization of intangible assets 691 — 691 — 691 Operating profit (loss) (2,435 ) (1,062 ) (3,497 ) 6,793 3,296 Interest expense, net 1,650 — 1,650 (198 ) 1,452 Other expense (income), net (458 ) 144 f (314 ) (15 ) (329 ) Incom

Schedule II - Valuation and Qua

Schedule II - Valuation and Qualifying Accounts	12 Months Ended
	Dec. 31, 2019
SEC Schedule, 12-09, Valuation and Qualifying Accounts [Abstract]
Schedule II - Valuation and Qualifying Accounts	SCHEDULE II—VALUATION AND QUALIFYING ACCOUNTS HAMILTON BEACH BRANDS HOLDING COMPANY YEAR ENDED DECEMBER 31, 2019 , 2018 , AND 2017 Additions Description Balance at Beginning of Period Charged to Costs and Expenses Charged to Other Accounts — Describe Deductions — Describe Balance at End of Period (C) (In thousands) 2019 Reserves deducted from asset accounts: Allowance for doubtful accounts $ 713 $ 309 $ — $ (1 ) (A) $ 1,023 Deferred tax valuation allowances (as Restated) $ 1,162 $ 6,502 $ — $ 39 (D) $ 7,625 2018 Reserves deducted from asset accounts: Allowance for doubtful accounts $ 1,177 $ 11 $ — $ 475 (A) $ 713 Deferred tax valuation allowances (as Restated) $ 1,968 $ — $ — $ 806 (D) $ 1,162 2017 Reserves deducted from asset accounts: Allowance for doubtful accounts $ 862 $ 405 $ — $ 90 (A) $ 1,177 Allowance for discounts, adjustments and returns $ 14,650 $ 21,358 $ — $ 21,844 (B) $ 14,164 Deferred tax valuation allowances (as Restated) $ 1,686 $ 295 $ — $ 13 $ 1,968 (A) Write-offs, net of recoveries and foreign exchange rate adjustments. (B) Payments and customer deductions for product returns, discounts and allowances. (C) Balances which are not required to be presented and those which are immaterial have been omitted. (D) Foreign exchange rate adjustments and utilization of foreign entity losses.

Nature of Operations and Summ_2

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

Restatement and Revision of P_2

Restatement and Revision of Previously Issued Consolidated Financial Statements (Tables)	12 Months Ended
	Dec. 31, 2019
Accounting Changes and Error Corrections [Abstract]
Schedule of Error Corrections and Prior Period Adjustments	Year Ended December 31, 2019 As Previously Reported Restatement Impacts Restatement References As Restated (In thousands, except per share data) Revenue $ 612,843 $ (1,057 ) a,b,c,d,f $ 611,786 Cost of sales 483,298 (64 ) f 483,234 Gross profit 129,545 (993 ) 128,552 Selling, general and administrative expenses 91,302 9,079 a,c,f 100,381 Amortization of intangible assets 1,377 — 1,377 Operating profit 36,866 (10,072 ) 26,794 Interest expense, net 2,975 — 2,975 Other expense (income), net (502 ) 144 f (358 ) Income from continuing operations before income taxes 34,393 (10,216 ) 24,177 Income tax expense 9,315 (231 ) e 9,084 Net income from continuing operations 25,078 (9,985 ) 15,093 Loss from discontinued operations, net of tax (28,600 ) — (28,600 ) Net income (loss) $ (3,522 ) $ (9,985 ) $ (13,507 ) Basic and diluted earnings (loss) per share: Continuing operations $ 1.83 $ (0.73 ) $ 1.10 Discontinued operations (2.09 ) — (2.09 ) Basic and diluted earnings (loss) per share $ (0.26 ) $ (0.73 ) $ (0.99 ) Basic weighted average shares outstanding 13,690 13,690 Diluted weighted average shares outstanding 13,726 13,726 (a) Write-off of Assets: The correction of these misstatements resulted in a decrease to revenue of $0.4 million and an increase to selling, general and administrative ("SG&A") expense of $6.9 million (b) Reversal of Revenue: The correction of these misstatements resulted in a decrease to revenue of $1.1 million (c) Correction of misclassification of Selling and Marketing Expenses: The correction of these misstatements resulted in an increase to revenue and an increase to SG&A expense of $1.6 million (d) Correction for the timing of recognition of customer price concessions: The correction of these misstatements resulted in a decrease to revenue of $1.3 million (e) Tax adjustments for corrections: The correction of these misstatements resulted in a decrease to income tax expense of $0.2 million (f) Correction of other immaterial errors: The correction of these misstatements resulted in an increase to revenue of $0.1 million , a decrease to cost of sales of $0.1 million , an increase to SG&A expense of $0.6 million , and an increase in other expense of $0.1 million CONSOLIDATED STATEMENTS OF OPERATIONS Year Ended December 31, 2018 As Previously Reported Restatement Impacts Restatement References As Restated Revenue $ 629,710 $ 372 c,f $ 630,082 Cost of sales 492,195 (1,165 ) f 491,030 Gross profit 137,515 1,537 139,052 Selling, general and administrative expenses 97,964 6,157 a,c,f 104,121 Amortization of intangible assets 1,381 — 1,381 Operating profit 38,170 (4,620 ) 33,550 Interest expense, net 2,916 — 2,916 Other expense (income), net 293 (144 ) f 149 Income from continuing operations before income taxes 34,961 (4,476 ) 30,485 Income tax expense 7,816 (390 ) e 7,426 Net income from continuing operations 27,145 (4,086 ) 23,059 Loss from discontinued operations, net of tax (5,361 ) — (5,361 ) Net income (loss) $ 21,784 $ (4,086 ) $ 17,698 Basic and diluted earnings (loss) per share: Continuing operations $ 1.98 $ (0.30 ) $ 1.68 Discontinued operations (0.39 ) — (0.39 ) Basic and diluted earnings (loss) per share $ 1.59 $ (0.30 ) $ 1.29 Basic weighted average shares outstanding 13,699 13,699 Diluted weighted average shares outstanding 13,731 13,731 (a) Write-off of Assets: The correction of these misstatements resulted in an increase to selling, general and administrative ("SG&A") expense of $4.9 million (c) Correction of misclassification of Selling and Marketing Expenses: The correction of these misstatements resulted in an increase to revenue and an increase to SG&A expense of $1.5 million (e) Tax adjustments for corrections: The correction of these misstatements resulted in a decrease to income tax expense of $0.4 million (f) Correction of other immaterial errors: The correction of these misstatements resulted in a decrease to revenue of $1.1 million , a decrease to cost of sales of $1.2 million , a decrease to SG&A expense of $0.2 million , and a decrease in other expense of $0.1 million CONSOLIDATED STATEMENTS OF OPERATIONS Year Ended December 31, 2017 As Previously Reported Restatement Impacts Restatement References As Restated Revenue $ 612,229 $ (173 ) c,d,f $ 612,056 Cost of sales 477,220 (1,281 ) f 475,939 Gross profit 135,009 1,108 136,117 Selling, general and administrative expenses 93,700 3,080 a,c,f 96,780 Amortization of intangible assets 1,381 — 1,381 Operating profit 39,928 (1,972 ) 37,956 Interest expense, net 1,572 — 1,572 Other expense (income), net (692 ) — (692 ) Income from continuing operations before income taxes 39,048 (1,972 ) 37,076 Income tax expense 18,918 49 e 18,967 Net income from continuing operations 20,130 (2,021 ) 18,109 Loss from discontinued operations, net of tax (2,225 ) — (2,225 ) Net income (loss) $ 17,905 $ (2,021 ) $ 15,884 Basic and diluted earnings (loss) per share: Continuing operations $ 1.47 $ (0.15 ) $ 1.32 Discontinued operations (0.16 ) — (0.16 ) Basic and diluted earnings (loss) per share $ 1.31 $ (0.15 ) $ 1.16 Basic weighted average shares outstanding 13,673 13,673 Diluted weighted average shares outstanding 13,685 13,685 (a) Write-off of Assets: The correction of these misstatements resulted in an increase to selling, general and administrative ("SG&A") expense of $1.3 million (c) Correction of misclassification of Selling and Marketing Expenses: The correction of these misstatements resulted in an increase to revenue and an increase to SG&A expense of $1.6 million (d) Correction for the timing of recognition of customer price concessions: The correction of these misstatements resulted in a decrease to revenue of $0.3 million (e) Tax adjustments for corrections: The correction of these misstatements resulted in an increase to income tax expense of $0.1 million (f) Correction of other immaterial errors: The correction of these misstatements resulted in a decrease to revenue of $1.5 million , a decrease to cost of sales of $1.3 million , and an increase to SG&A expense of $0.2 million CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (LOSS) Year Ended December 31, 2019 As Previously Reported Restatement Impacts As Restated (In thousands) Net income (loss) $ (3,522 ) $ (9,985 ) $ (13,507 ) Other comprehensive income (loss), net of tax: — Foreign currency translation adjustment 1,101 (591 ) 510 (Loss) gain on long-term intra-entity foreign currency transactions (79 ) — (79 ) Cash flow hedging activity (1,713 ) 144 (1,569 ) Reclassification of hedging activities into earnings 349 — 349 Pension plan adjustment 1,410 — 1,410 Reclassification of pension adjustments into earnings 254 94 348 Total other comprehensive income (loss), net of tax 1,322 (353 ) 969 Comprehensive income (loss) $ (2,200 ) $ (10,338 ) $ (12,538 ) See description of the net income (loss) impacts in the consolidated statement of operations for the year ended December 31, 2019 section above. The decrease to foreign currency translation adjustments is the result of the translation impacts of restatements in the write-off of assets, reversal of revenue and timing of recognition of customer pricing concessions categories. The increases to cash flow hedging and the reclassification of pension adjustments are from the correction of other immaterial errors. CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (LOSS) Year Ended December 31, 2018 As Previously Reported Restatement Impacts As Restated Net income (loss) $ 21,784 $ (4,086 ) $ 17,698 Other comprehensive income (loss), net of tax: — Foreign currency translation adjustment (159 ) 86 (73 ) (Loss) gain on long-term intra-entity foreign currency transactions (1,006 ) — (1,006 ) Cash flow hedging activity 244 (144 ) 100 Reclassification of hedging activities into earnings 153 — 153 Pension plan adjustment (1,920 ) — (1,920 ) Reclassification of pension adjustments into earnings 650 (94 ) 556 Total other comprehensive loss, net of tax (2,038 ) (152 ) (2,190 ) Comprehensive income (loss) $ 19,746 $ (4,238 ) $ 15,508 See description of the net income (loss) impacts in the consolidated statement of operations for the year ended December 31, 2018 section above. The increase to foreign currency translation adjustments is the result of the translation impacts of restatements in the write-off of assets category. The decreases to cash flow hedging and the reclassification of pension adjustments are from the correction of other immaterial errors. CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (LOSS) Year Ended December 31, 2017 As Previously Reported Restatement Impacts As Restated Net income (loss) $ 17,905 $ (2,021 ) $ 15,884 Other comprehensive income (loss), net of tax: — Foreign currency translation adjustment 689 (41 ) 648 (Loss) gain on long-term intra-entity foreign currency transactions — — — Cash flow hedging activity (749 ) — (749 ) Reclassification of hedging activities into earnings 641 — 641 Pension plan adjustment 1,510 — 1,510 Reclassification of pension adjustments into earnings 306 — 306 Total other comprehensive income (loss), net of tax 2,397 (41 ) 2,356 Comprehensive income (loss) $ 20,302 $ (2,062 ) $ 18,240 See description of the net income (loss) impacts in the consolidated statement of operations for the year ended December 31, 2017 section above. The decrease to foreign currency translation adjustments is the result of the translation impacts of restatements in the write-off of assets category. December 31, 2019 As Previously Reported Restatement Impacts Restatement Reference As Restated (In thousands) Assets Current assets Cash and cash equivalents $ 2,142 $ — $ 2,142 Trade receivables, net 113,781 (5,400 ) a,b,d 108,381 Inventory 109,621 185 f 109,806 Prepaid expenses and other current assets 23,102 (11,757 ) a,b,f 11,345 Current assets of discontinued operations 5,383 — 5,383 Total current assets 254,029 (16,972 ) 237,057 Property, plant and equipment, net 22,324 — 22,324 Goodwill 6,253 — 6,253 Other intangible assets, net 3,141 — 3,141 Deferred income taxes 3,853 2,395 e 6,248 Deferred costs 10,941 — 10,941 Other non-current assets 2,085 — 2,085 Non-current assets of discontinued operations 614 — 614 Total assets $ 303,240 $ (14,577 ) $ 288,663 Liabilities and stockholders' equity Current liabilities Accounts payable $ 111,117 $ 231 f $ 111,348 Accounts payable to NACCO Industries, Inc. 496 — 496 Revolving credit agreements 23,497 — 23,497 Accrued compensation 14,277 750 f 15,027 Accrued product returns 8,697 — 8,697 Other current liabilities 12,873 (339 ) a,e 12,534 Current liabilities of discontinued operations 29,723 — 29,723 Total current liabilities 200,680 642 201,322 Revolving credit agreements 35,000 — 35,000 Other long-term liabilities 12,501 3,574 e 16,075 Total liabilities 248,181 4,216 252,397 Stockholders’ equity Preferred stock, par value $0.01 per share — — — Class A Common stock, par value $0.01 per share; 9,805 shares issued as of December 31, 2019 98 — 98 Class B Common stock, par value $0.01 per share, convertible into Class A on a one-for-one basis; 4,076 shares issued as of December 31, 2019 41 — 41 Capital in excess of par value 54,344 165 f 54,509 Treasury stock (5,960 ) — (5,960 ) Retained earnings 22,524 (18,814 ) a,b,d,e,f 3,710 Accumulated other comprehensive loss (15,988 ) (144 ) a,b,d,e (16,132 ) Total stockholders’ equity 55,059 (18,793 ) 36,266 Total liabilities and stockholders' equity $ 303,240 $ (14,577 ) $ 288,663 (a) Write-off of Assets: The correction of these misstatements resulted in a decrease to trade receivables of $2.5 million , a reduction to prepaid expenses and other current assets of $12.4 million , and an increase to other current liabilities of $0.9 million (b) Reversal of Revenue: The correction of these misstatements resulted in a decrease to trade receivables of $1.3 million and an increase to prepaid expenses and other current assets of $0.2 million (d) Correction for the timing of recognition of customer price concessions: The correction of these misstatements resulted in a decrease to trade receivables of $1.6 million (e) Tax adjustments for corrections: The correction of these misstatements resulted in an increase to deferred income taxes of $2.4 million , a decrease to other current liabilities of $1.2 million , and an increase to other long-term liabilities of $3.6 million (f) Correction of other immaterial errors: The correction of these misstatements resulted in an increase to prepaid expenses and other current assets of $0.5 million , an increase to inventory of $0.2 million , an increase to accounts payable of $0.2 million , an increase to accrued compensation of $0.7 million , and an increase to capital in excess of par of $0.2 million CONSOLIDATED BALANCE SHEETS ` December 31, 2018 As Previously Reported Restatement Impacts Restatement Reference As Restated Assets Current assets Cash and cash equivalents $ 4,420 $ — $ 4,420 Trade receivables, net 100,821 (2,460 ) a,f 98,361 Inventory 122,697 111 f 122,808 Prepaid expenses and other current assets 22,332 (6,936 ) a 15,396 Current assets of discontinued operations 27,879 — 27,879 Total current assets 278,149 (9,285 ) 268,864 Property, plant and equipment, net 20,842 — 20,842 Goodwill 6,253 — 6,253 Other intangible assets, net 4,519 — 4,519 Deferred income taxes 5,518 276 e 5,794 Deferred costs 7,868 — 7,868 Other non-current assets 2,672 — 2,672 Non-current assets of discontinued operations 4,606 — 4,606 Total assets $ 330,427 $ (9,009 ) $ 321,418 Liabilities and stockholders' equity Current liabilities Accounts payable $ 119,264 $ 7 f $ 119,271 Accounts payable to NACCO Industries, Inc. 2,416 — 2,416 Revolving credit agreements 11,624 — 11,624 Accrued compensation 15,525 353 f 15,878 Accrued product returns 10,698 — 10,698 Other current liabilities 24,554 (1,632 ) a,d,e,f 22,922 Current liabilities of discontinued operations 22,820 — 22,820 Total current liabilities 206,901 (1,272 ) 205,629 Revolving credit agreements 35,000 — 35,000 Other long-term liabilities 21,128 883 e 22,011 Non-current liabilities of discontinued operations 1,960 — 1,960 Total liabilities 264,989 (389 ) 264,600 Stockholders’ equity Preferred stock, par value $0.01 per share — — — Class A Common stock, par value $0.01 per share; 9,291 shares issued as of December 31, 2018 93 — 93 Class B Common stock, par value $0.01 per share, convertible into Class A on a one-for-one basis; 4,422 shares issued as of December 31, 2018 44 — 44 Capital in excess of par value 51,714 — 51,714 Treasury stock — — — Retained earnings 30,897 (8,829 ) a,d,e,f 22,068 Accumulated other comprehensive loss (17,310 ) 209 a,d,e,f (17,101 ) Total stockholders’ equity 65,438 (8,620 ) 56,818 Total liabilities and stockholders' equity $ 330,427 $ (9,009 ) $ 321,418 (a) Write-off of Assets: The correction of these misstatements resulted in a decrease to trade receivables of $0.6 million , a reduction to prepaid expenses and other current assets of $6.9 million , and an increase to other current liabilities of $0.6 million (d) Correction for the timing of recognition of customer price concessions: The correction of these misstatements resulted in an increase to other current liabilities of $0.2 million (e) Tax adjustments for corrections: The correction of these misstatements resulted in an increase to deferred income taxes of $0.3 million , a decrease to other current liabilities of $0.4 million , and an increase to other long-term liabilities of $0.9 million (f) Correction of other immaterial errors: The correction of these misstatements resulted in a decrease to trade receivables of $1.9 million , an increase to inventory of $0.1 million , an increase to accrued compensation of $0.4 million , and a decrease to other current liabilities of $2.0 million Year Ended December 31, 2019 As Previously Reported Restatement Impacts As Restated (In thousands) Operating activities Net income from continuing operations $ 25,078 $ (9,985 ) $ 15,093 Adjustments to reconcile net income from continuing operations to net cash provided by operating activities: Depreciation and amortization 4,002 — 4,002 Deferred income taxes 3,248 (1,761 ) 1,487 Stock compensation expense 2,632 165 2,797 Other 471 145 616 Net changes in operating assets and liabilities: Affiliate payable (1,920 ) — (1,920 ) Trade receivables (25,586 ) 2,817 (22,769 ) Inventory 13,756 (82 ) 13,674 Other assets (3,121 ) 4,248 1,127 Accounts payable (7,257 ) 214 (7,043 ) Other liabilities (11,101 ) 4,259 (6,842 ) Net cash provided by operating activities from continuing operations 202 20 222 Investing activities Expenditures for property, plant and equipment (4,122 ) — (4,122 ) Other — — — Net cash used for investing activities from continuing operations (4,122 ) — (4,122 ) Financing activities Net additions (reductions) to revolving credit agreements 11,873 — 11,873 Purchase of treasury stock (5,960 ) — (5,960 ) Cash dividends paid (4,851 ) — (4,851 ) Cash dividends to NACCO Industries, Inc. — — — Net cash provided by (used for) financing activities from continuing operations 1,062 — 1,062 Cash flows from discontinued operations Net cash provided by (used for) operating activities from discontinued operations 3,953 — 3,953 Net cash provided by (used for) investing activities from discontinued operations 585 — 585 Net cash used for financing activities from discontinued operations (103 ) — (103 ) Cash provided by (used for) discontinued operations 4,435 — 4,435 Effect of exchange rate changes on cash (765 ) (20 ) (785 ) Cash and Cash Equivalents (Decrease) increase for the year from continuing operations (3,623 ) — (3,623 ) Increase (decrease) for the year from discontinued operations 4,435 — 4,435 Balance at the beginning of the year 6,352 — 6,352 Balance at the end of the year $ 7,164 $ — $ 7,164 See description of the net income impacts in the consolidated statement of operations for the year ended December 31, 2019 section above. The only impact of the corrections for misstatements on net cash provided by operating activities from continuing operations was due to the effect of exchange rate changes on cash. CONSOLIDATED STATEMENTS OF CASH FLOWS Year Ended December 31, 2018 As Previously Reported Restatement Impacts As Restated Operating activities Net income from continuing operations $ 27,145 $ (4,086 ) $ 23,059 Adjustments to reconcile net income from continuing operations to net cash provided by operating activities: Depreciation and amortization 4,277 — 4,277 Deferred income taxes 5,185 289 5,474 Stock compensation expense 3,618 — 3,618 Other 868 (31 ) 837 Net changes in operating assets and liabilities: Affiliate payable (5,300 ) — (5,300 ) Trade receivables 16,298 2,231 18,529 Inventory (12,308 ) 53 (12,255 ) Other assets (10,509 ) 5,923 (4,586 ) Accounts payable (7,756 ) 37 (7,719 ) Other liabilities (4,195 ) (3,784 ) (7,979 ) Net cash provided by operating activities from continuing operations 17,323 632 17,955 Investing activities Expenditures for property, plant and equipment (7,759 ) — (7,759 ) Other — — — Net cash used for investing activities from continuing operations (7,759 ) — (7,759 ) Financing activities Net additions (reductions) to revolving credit agreements (4,597 ) — (4,597 ) Purchase of treasury stock — — — Cash dividends paid (4,658 ) — (4,658 ) Cash dividends to NACCO Industries, Inc. — — — Net cash provided by (used for) financing activities from continuing operations (9,255 ) — (9,255 ) Cash flows from discontinued operations — Net cash provided by (used for) operating activities from discontinued operations (5,499 ) — (5,499 ) Net cash provided by (used for) investing activities from discontinued operations (305 ) — (305 ) Net cash used for financing activities from discontinued operations — — — Cash provided by (used for) discontinued operations (5,804 ) — (5,804 ) Effect of exchange rate changes on cash 941 (632 ) 309 Cash and Cash Equivalents (Decrease) increase for the year from continuing operations 1,250 — 1,250 Increase (decrease) for the year from discontinued operations (5,804 ) — (5,804 ) Balance at the beginning of the year 10,906 — 10,906 Balance at the end of the year $ 6,352 $ — $ 6,352 See description of the net income impacts in the consolidated statement of operations for the year ended December 31, 2018 section above. The only impact of the corrections for misstatements on net cash provided by operating activities from continuing operations was due to the effect of exchange rate changes on cash. CONSOLIDATED STATEMENTS OF CASH FLOWS Year Ended December 31, 2017 As Previously Reported Restatement Impacts As Restated Operating activities Net income from continuing operations $ 20,130 $ (2,021 ) $ 18,109 Adjustments to reconcile net income from continuing operations to net cash provided by operating activities: Depreciation and amortization 4,072 — 4,072 Deferred income taxes 4,107 (632 ) 3,475 Stock compensation expense 323 — 323 Other (1,167 ) — (1,167 ) Net changes in operating assets and liabilities: Affiliate payable 866 — 866 Trade receivables (8,442 ) 314 (8,128 ) Inventory (16,485 ) (81 ) (16,566 ) Other assets (1,960 ) 665 (1,295 ) Accounts payable 25,009 — 25,009 Other liabilities 1,850 1,755 3,605 Net cash provided by operating activities from continuing operations 28,303 — 28,303 Investing activities Expenditures for property, plant and equipment (6,198 ) — (6,198 ) Other 21 — 21 Net cash used for investing activities from continuing operations (6,177 ) — (6,177 ) Financing activities Net additions (reductions) to revolving credit agreements 12,630 — 12,630 Purchase of treasury stock — — — Cash dividends paid (1,162 ) — (1,162 ) Cash dividends to NACCO Industries, Inc. (38,000 ) — (38,000 ) Net cash provided by (used for) financing activities from continuing operations (26,532 ) — (26,532 ) Cash flows from discontinued operations Net cash provided by (used for) operating activities from discontinued operations 5,137 — 5,137 Net cash provided by (used for) investing activities from discontinued operations (1,176 ) — (1,176 ) Net cash used for financing activities from discontinued operations (70 ) — (70 ) Cash provided by (used for) discontinued operations 3,891 — 3,891 Effect of exchange rate changes on cash 81 — 81 Cash and Cash Equivalents (Decrease) increase for the year from continuing operations (4,325 ) — (4,325 ) Increase (decrease) for the year from discontinued operations 3,891 — 3,891 Balance at the beginning of the year 11,340 — 11,340 Balance at the end of the year $ 10,906 $ — $ 10,906 See description of the net income impacts in the consolidated statement of operations for the year ended December 31, 2017 section above. The only impact of the corrections for misstatements on net cash provided by operating activities from continuing operations was due to the effect of exchange rate changes on cash. CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY Class A common stock Class B common stock Capital in excess of par value Treasury stock Retained earnings Accumulated other comprehensive income (loss) Total stockholders' equity (In thousands, except per share data) As Previously Reported Balance, January 1, 2019 $ 93 $ 44 $ 51,714 $ — $ 30,897 $ (17,310 ) $ 65,438 Net loss — — — — (3,522 ) — (3,522 ) Issuance of common stock, net of conversions 5 (3 ) (2 ) — — — — Purchase of treasury stock — — — (5,960 ) — — (5,960 ) Share-based compensation expense — — 2,632 — — — 2,632 Cash dividends, $0.355 per share — — — — (4,851 ) — (4,851 ) Other comprehensive loss — — — — — 719 719 Reclassification adjustment to net loss — — — — — 603 603 Balance, December 31, 2019 $ 98 $ 41 $ 54,344 $ (5,960 ) $ 22,524 $ (15,988 ) $ 55,059 Restatement Impacts Balance, January 1, 2019 $ — $ — $ — $ — $ (8,829 ) $ 209 $ (8,620 ) Net loss — — — — (9,985 ) — (9,985 ) Issuance of common stock, net of conversions — — — — — — — Purchase of treasury stock — — — — — — — Share-based compensation expense — — 165 — — — 165 Cash dividends, $0.355 per share — — — — — — — Other comprehensive loss — — — — — (447 ) (447 ) Reclassification adjustment to net loss — — — — — 94 94 Balance, December 31, 2019 $ — $ — $ 165 $ — $ (18,814 ) $ (144 ) $ (18,793 ) As Restated Balance, January 1, 2019 $ 93 $ 44 $ 51,714 $ — $ 22,068 $ (17,101 ) $ 56,818 Net loss — — — — (13,507 ) — (13,507 ) Issuance of common stock, net of conversions 5 (3 ) (2 ) — — — — Purchase of treasury stock — — — (5,960 ) — — (5,960 ) Share-based compensation expense — — 2,797 — — — 2,797 Cash dividends, $0.355 per share — — — — (4,851 ) — (4,851 ) Other comprehensive loss — — — — — 272 272 Reclassification adjustment to net loss — — — — — 697 697 Balance, December 31, 2019 $ 98 $ 41 $ 54,509 $ (5,960 ) $ 3,710 $ (16,132 ) $ 36,266 See description of the net income and other comprehensive income (loss) impacts in the consolidated statement of operations and consolidated statement of comprehensive income (loss) for the year ended December 31, 2019 sections above. The increase to share-based compensation expense and reclassification adjustment to net loss is the result of the correction of other immaterial errors. CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY Class A common stock Class B common stock Capital in excess of par value Treasury stock Retained earnings Accumulated other comprehensive income (loss) Total stockholders' equity As Previously Reported Balance, January 1, 2018 $ 88 $ 48 $ 47,773 $ — $ 12,603 $ (14,104 ) $ 46,408 Net loss — — — — 21,784 — 21,784 Issuance of common stock, net of conversions 5 (4 ) 323 — — — 324 Purchase of treasury stock — — — — — — — Share-based compensation expense — — 3,618 — — — 3,618 Cash dividends, $0.34 per share — — — — (4,658 ) — (4,658 ) Reclassification due to adoption of ASU 2018-02 — — — — 1,168 (1,168 ) — Other comprehensive loss — — — — — (2,841 ) (2,841 ) Reclassification adjustment to net loss — — — — — 803 803 Balance, December 31, 2018 $ 93 $ 44 $ 51,714 $ — $ 30,897 $ (17,310 ) $ 65,438 Restatement Impacts Balance, January 1, 2018 $ — $ — $ — $ — $ (4,743 ) $ 361 $ (4,382 ) Net loss — — — — (4,086 ) — (4,086 ) Issuance of common stock, net of conversions — — — — — — — Purchase of treasury stock — — — — — — — Share-based compensation expense — — — — — — — Cash dividends, $0.34 per share — — — — — — — Reclassification due to adoption of ASU 2018-02 — — — — — — — Other comprehensive loss — — — — — (58 ) (58 ) Reclassification adjustment to net loss — — — — — (94 ) (94 ) Balance, December 31, 2018 $ — $ — $ — $ — $ (8,829 ) $ 209 $ (8,620 ) As Restated Balance, January 1, 2018 $ 88 $ 48 $ 47,773 $ — $ 7,860 $ (13,743 ) $ 42,026 Net loss — — — — 17,698 — 17,698 Issuance of common stock, net of conversions 5 (4 ) 323 — — — 324 Purchase of treasury stock — — — — — — — Share-based compensation expense — — 3,618 — — — 3,618 Cash dividends, $0.34 per share — — — — (4,658 ) — (4,658 ) Reclassification due to adoption of ASU 2018-02 — — — — 1,168 (1,168 ) — Other comprehensive loss — — — — — (2,899 ) (2,899 ) Reclassification adjustment to net income — — — — — 709 709 Balance, December 31, 2018 $ 93 $ 44 $ 51,714 $ — $ 22,068 $ (17,101 ) $ 56,818 See description of the net income and other comprehensive income (loss) impacts in the consolidated statement of operations and consolidated statement of comprehensive income (loss) for the year ended December 31, 2018 sections above. The decrease to the reclassification adjustment to net loss is the result of the correction of other immaterial errors. CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY Class A common stock Class B common stock Capital in excess of par value Treasury stock Retained earnings Accumulated other comprehensive income (loss) Total stockholders' equity As Previously Reported Balance, January 1, 2017 $ — $ — $ 75,031 $ — $ 6,738 $ (16,501 ) $ 65,268 Net loss — — — — 17,905 — 17,905 Issuance of common stock, net of conversions 88 48 (136 ) — — — — Purchase of treasury stock — — — — — — — Share-based compensation expense — — — — — — — Cash dividends to NACCO Industries, Inc. — — (27,122 ) — (10,878 ) — (38,000 ) Cash dividends, $0.085 per share — — — — (1,162 ) — (1,162 ) Other comprehensive loss — — — — — 1,450 1,450 Reclassification adjustment to net loss — — — — — 947 947 Balance, December 31, 2017 $ 88 $ 48 $ 47,773 $ — $ 12,603 $ (14,104 ) $ 46,408 Restatement Impacts Balance, January 1, 2017 $ — $ — $ — $ — $ (2,722 ) $ 402 $ (2,320 ) Net loss — — — — (2,021 ) — (2,021 ) Issuance of common stock, net of conversions — — — — — — — Purchase of treasury stock — — — — — — — Share-based compensation expense — — — — — — — Cash dividends to NACCO Industries, Inc. — — — — — — — Cash dividends, $0.085 per share — — — — — — — Other comprehensive loss — — — — — (41 ) (41 ) Reclassification adjustment to net loss — — — — — — — Balance, December 31, 2017 $ — $ — $ — $ — $ (4,743 ) $ 361 $ (4,382 ) As Restated Balance, January 1, 2017 $ — $ — $ 75,031 $ — $ 4,016 $ (16,099 ) $ 62,948 Net loss — — — — 15,884 — 15,884 Issuance of common stock, net of conversions 88 48 (136 ) — — — — Purchase of treasury stock — — — — — — — Share-based compensation expense — — — — — — — Cash dividends to NACCO Industries, Inc. — — (27,122 ) — (10,878 ) — (38,000 ) Cash dividends, $0.085 per share — — — — (1,162 ) — (1,162 ) Other comprehensive loss — — — — — 1,409 1,409 Reclassification adjustment to net income — — — — — 947 947 Balance, December 31, 2017 $ 88 $ 48 $ 47,773 $ — $ 7,860 $ (13,743 ) $ 42,026 See description of the net income and other comprehensive income (loss) impacts in the consolidated statement of operations and consolidated statement of comprehensive income (loss) for the year ended December 31, 2017 sections above. CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS As Restated and Recast December 31, 2019 September 30, 2019 June 30, 2019 March 31, 2019 Three Months Ended Three Months Ended Nine Months Ended Three Months Ended Six Months Ended Three Months Ended (In thousands, except per share data) Revenue $ 204,570 $ 149,508 $ 407,216 $ 131,065 $ 257,707 $ 126,642 Cost of sales 162,173 118,562 321,060 102,558 202,498 99,940 Gross profit 42,397 30,946 86,155 28,507 55,209 26,702 Selling, general and administrative expenses 22,996 26,165 77,385 24,976 51,222 26,246 Amortization of intangible assets 341 345 1,036 346 691 345 Operating profit (loss) 19,060 4,439 7,734 3,185 3,296 111 Interest expense, net 767 756 2,208 789 1,452 663 Other expense (income), net (710 ) 681 352 (132 ) (329 ) (197 ) Income (loss) from continuing operations before income taxes 19,003 3,002 5,174 2,528 2,173 (355 ) Income tax expense (benefit) 5,699 2,449 3,385 630 937 307 Net income (loss) from continuing operations 13,304 553 1,789 1,898 1,236 (662 ) Loss from discontinued operations, net of tax (20,608 ) (2,753 ) (7,992 ) (2,516 ) (5,239 ) (2,723 ) Net loss $ (7,304 ) $ (2,200 ) $ (6,203 ) $ (618 ) $ (4,003 ) $ (3,385 ) Basic and diluted earnings (loss) per share: Continuing operations $ 0.98 $ 0.04 $ 0.13 $ 0.14 $ 0.09 $ (0.05 ) Discontinued operations (1.52 ) (0.20 ) (0.58 ) (0.18 ) (0.38 ) (0.20 ) Basic and diluted earnings (loss) per share $ (0.54 ) $ (0.16 ) $ (0.45 ) $ (0.04 ) $ (0.29 ) $ (0.25 ) Basic weighted average shares outstanding 13,518 13,579 13,726 13,813 13,800 13,786 Diluted weighted average shares outstanding 13,625 13,595 13,731 13,826 13,813 13,786 CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS As Restated and Recast December 31, 2018 September 30, 2018 June 30, 2018 March 31, 2018 Three Months Ended Three Months Ended Nine Months Ended Three Months Ended Six Months Ended Three Months Ended (In thousands, except per share data) Revenue $ 198,166 $ 171,301 $ 431,916 $ 135,583 $ 260,615 $ 125,032 Cost of sales 156,173 132,897 334,857 104,856 201,960 97,104 Gross profit 41,993 38,404 97,059 30,727 58,655 27,928 Selling, general and administrative expenses 25,599 26,296 78,522 26,437 52,225 25,789 Amortization of intangible assets 345 345 1,036 346 691 345 Operating profit 16,050 11,763 17,501 3,944 5,738 1,794 Interest expense, net 711 886 2,205 809 1,319 510 Other expense (income), net 429 (433 ) (280 ) 679 153 (526 ) Income from continuing operations before income taxes 14,910 11,310 15,576 2,456 4,266 1,810 Income tax expense 3,420 2,280 4,007 811 1,727 916 Net income from continuing operations 11,490 9,030 11,569 1,645 2,539 894 Income (loss) from discontinued operations, net of tax 2,371 (1,889 ) (7,732 ) (2,766 ) (5,843 ) (3,077 ) Net income (loss) $ 13,861 $ 7,141 $ 3,837 $ (1,121 ) $ (3,304 ) $ (2,183 ) Basic and diluted earnings (loss) per share: Continuing operations $ 0.84 $ 0.66 $ 0.84 $ 0.12 $ 0.19 $ 0.07 Discontinued operations 0.17 (0.14 ) (0.56 ) (0.20 )

Discontinued Operations (Tables

Discontinued Operations (Tables)	12 Months Ended
	Dec. 31, 2019
Discontinued Operations and Disposal Groups [Abstract]
Disposal Groups, Including Discontinued Operations	KC’s operating results are reflected as discontinued operations in the Consolidated Statements of Operation for all periods presented. The major line items constituting the loss from discontinued operations, net of tax are as follows: Year Ended December 31 2019 2018 2017 (In thousands) Revenue $ 100,860 $ 113,469 $ 128,520 Cost of sales 62,927 61,972 69,708 Gross profit 37,933 51,497 58,812 Selling, general and administrative expenses (1) 54,047 58,035 61,033 Lease termination expense (2) 15,186 — 435 Operating loss (31,300 ) (6,538 ) (2,656 ) Interest expense 583 361 258 Other expense, net 26 33 57 Loss from discontinued operations before income taxes (31,909 ) (6,932 ) (2,971 ) Income tax benefit (3,309 ) (1,571 ) (746 ) Loss from discontinued operations, net of tax $ (28,600 ) $ (5,361 ) $ (2,225 ) (1) Selling, general and administrative expenses includes $1.8 million of severance termination benefits of which $0.4 remains unpaid as of December 31, 2019 and included within accrued compensation (current liabilities of discontinued operations). (2) KC recognized lease termination expense of $15.2 million for the estimated costs to terminate lease agreements in 2019 as a result of the decision to wind down the business. The lease termination obligation is measured at fair value using significant observable inputs, which is Level 2 as defined in the fair value hierarchy. The fair value of the lease termination obligation is based on the remaining lease rentals, including common area maintenance costs, real estate taxes, and penalties, adjusted for the effects of deferred rent, and reduced by estimated sublease rentals that could be reasonably obtained. KC’s assets and liabilities are reflected as assets and liabilities of discontinued operations in the Company’s Consolidated Balance Sheets for all periods presented. The major classes of assets and liabilities included as part of discontinued operations are as follows: December 31 2019 2018 (In thousands) Assets Cash and cash equivalents $ 5,022 $ 1,932 Credit card receivables 51 1,771 Inventory — 21,994 Prepaid expenses and other current assets 310 2,182 Current assets of discontinued operations $ 5,383 $ 27,879 Property, plant and equipment, net $ — $ 1,788 Deferred income taxes 614 2,645 Other non-current assets — 173 Non-current assets of discontinued operations $ 614 $ 4,606 Liabilities Accounts payable $ 4,594 $ 13,704 Accrued compensation 1,058 1,498 Accrued product returns — 243 Lease termination liability 17,248 — Other current liabilities 6,823 7,375 Current liabilities of discontinued operations $ 29,723 $ 22,820 Other long-term liabilities — $ 1,960 Non-current liabilities of discontinued operations $ — $ 1,960
Future Minimum Operating Lease Payments	KC has operating leases for retail stores, a distribution warehouse and corporate office that contractually expire at various dates through 2026. Future minimum operating lease payments at December 31, 2019 are: Operating Leases 2020 $ 10,942 2021 5,863 2022 4,027 2023 2,458 2024 1,534 Subsequent to 2024 1,669 Total minimum lease payments (1) $ 26,493 (1) Minimum lease payments have not been reduced by minimum sublease rentals of $6.2 million due in the future under contractual sublease agreements.

Property, Plant and Equipment_2

Property, Plant and Equipment, Net (Tables)	12 Months Ended
	Dec. 31, 2019
Property, Plant and Equipment, Net [Abstract]
Property, Plant and Equipment	Property, plant and equipment, net includes the following: December 31 2019 2018 Land $ 226 $ 226 Furniture and fixtures 13,071 12,583 Building and improvements 10,116 10,084 Machinery and equipment 32,761 30,728 Construction in progress, including internal-use capitalized software 11,685 10,626 Property, plant and equipment, at cost 67,859 64,247 Less allowances for depreciation and amortization 45,535 43,405 $ 22,324 $ 20,842

Intangible Assets (Tables)

Intangible Assets (Tables)	12 Months Ended
	Dec. 31, 2019
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Finite-Lived Intangible Assets	Intangible assets other than goodwill, which are subject to amortization, consist of the following: Gross Carrying Accumulated Net Balance at December 31, 2019 Customer relationships $ 5,760 $ (4,840 ) $ 920 Trademarks 3,100 (1,008 ) 2,092 Other intangibles 1,240 (1,111 ) 129 $ 10,100 $ (6,959 ) $ 3,141 Balance at December 31, 2018 Customer relationships $ 5,760 $ (3,880 ) $ 1,880 Trademarks 3,100 (808 ) 2,292 Other intangibles 1,240 (893 ) 347 $ 10,100 $ (5,581 ) $ 4,519

Current and Long-Term Financi_2

Current and Long-Term Financing (Tables)	12 Months Ended
	Dec. 31, 2019
Debt Disclosure [Abstract]
Schedule of Debt	The following table summarizes HBB's available and outstanding borrowings: December 31 2019 2018 Total outstanding borrowings for continuing operations: Revolving credit agreements $ 58,305 $ 45,733 Book overdrafts 192 891 Total outstanding borrowings $ 58,497 $ 46,624 Current portion of borrowings outstanding $ 23,497 $ 11,624 Long-term portion of borrowings outstanding 35,000 35,000 $ 58,497 $ 46,624 Total available borrowings, net of limitations, under revolving credit agreements $ 114,366 $ 114,669 Unused revolving credit agreements $ 56,061 $ 68,936 Weighted average stated interest rate on total borrowings 4.16 % 4.12 % Weighted average effective interest rate on total borrowings (including interest rate swap agreements) 3.82 % 3.45 %

Derivative Financial Instrume_2

Derivative Financial Instruments (Tables)	12 Months Ended
	Dec. 31, 2019
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Schedule of Interest Rate Derivatives	The following table summarizes the notional amounts, related rates and remaining terms of active and delayed interest rate swap agreements for HBB at December 31 in millions: Notional Amount Average Fixed Rate Remaining Term at 2019 2018 2019 2018 December 31, 2019 Interest rate swaps $ 20.0 $ 20.0 1.4 % 1.4 % Extending to January 2020 Interest rate swaps $ 15.0 $ 15.0 1.6 % 1.6 % Extending to January 2024 Delayed start interest rate swaps $ 10.0 $ 10.0 1.7 % 1.7 % Extending to January 2024
Schedule of the Fair Value of Derivative Instruments Recorded in the Consolidated Balance Sheets	The following table summarizes the fair value of derivative instruments at December 31 as recorded in the Consolidated Balance Sheets: Asset Derivatives Liability Derivatives Balance sheet location 2019 2018 Balance sheet location 2019 2018 Interest rate swap agreements Current Prepaid expenses and other current assets $ — $ 349 Other current liabilities $ 21 $ — Long-term Other non-current assets — 710 Other long-term liabilities 61 — Foreign currency exchange contracts Current Prepaid expenses and other current assets — 231 Other current liabilities 308 87 Total derivatives $ — $ 1,290 $ 390 $ 87

Leasing Arrangements (Tables)

Leasing Arrangements (Tables)	12 Months Ended
	Dec. 31, 2019
Leases [Abstract]
Future Minimum Operating Lease Payments	Future minimum operating lease payments at December 31, 2019 are: Operating Leases 2020 $ 6,114 2021 4,089 2022 1,816 2023 1,574 2024 1,590 Subsequent to 2024 16,527 Total minimum lease payments $ 31,710

Stockholders' Equity and Earn_2

Stockholders' Equity and Earnings Per Share (Tables)	12 Months Ended
	Dec. 31, 2019
Equity [Abstract]
Schedule of Stock by Class	The following table sets forth the Company's authorized capital stock information: December 31 2019 2018 (In thousands) Preferred stock, par value $0.01 per share Preferred stock authorized 5,000 5,000 Class A Common stock (1)(2) Class A Common stock authorized 70,000 70,000 Treasury Stock 365 — Class B Common stock (1) Class B Common stock authorized 30,000 30,000 (1) Class B Common converted to Class A Common were 345 shares during 2019 and 387 shares 2018. (2) The Company issued Class A Common shares of 169 during 2019 and 32 during 2018.
Reclassification out of Accumulated Other Comprehensive Income	The following table summarizes changes in accumulated other comprehensive income (loss) by component and related tax effects for periods shown: Foreign Currency Deferred Gain (Loss) on Cash Flow Hedging Pension Plan Adjustment Total Balance, January 1, 2017 (As Restated) $ (8,221 ) $ 616 $ (8,494 ) $ (16,099 ) Other comprehensive income (loss) 648 (456 ) 2,446 2,638 Reclassification adjustment to net income — 916 511 1,427 Tax effects — (568 ) (1,141 ) (1,709 ) Balance, December 31, 2017 (As Restated) $ (7,573 ) $ 508 $ (6,678 ) $ (13,743 ) Reclassification due to adoption of ASU 2018-02 — 118 (1,286 ) (1,168 ) Other comprehensive income (loss) (1,162 ) 174 (2,583 ) (3,571 ) Reclassification adjustment to net income — 213 729 942 Tax effects 83 (134 ) 490 439 Balance, December 31, 2018 (As Restated) $ (8,652 ) $ 879 $ (9,328 ) $ (17,101 ) Other comprehensive income (loss) 481 (2,199 ) 1,882 164 Reclassification adjustment to net loss — 490 727 1,217 Tax effects (50 ) 489 (851 ) (412 ) Balance, December 31, 2019 (As Restated) $ (8,221 ) $ (341 ) $ (7,570 ) $ (16,132 )
Schedule of Earnings Per Share	The weighted average number of shares of Class A Common and Class B Common outstanding used to calculate basic and diluted earnings (loss) per share were as follows: As Restated 2019 2018 2017 Basic weighted average shares outstanding 13,690 13,699 13,673 Dilutive effect of share-based compensation awards 36 32 12 Diluted weighted average shares outstanding 13,726 13,731 13,685 Basic and diluted earnings (loss) per share: Continuing operations $ 1.10 $ 1.68 $ 1.32 Discontinued operations (2.09 ) (0.39 ) (0.16 ) Basic and diluted earnings (loss) per share $ (0.99 ) $ 1.29 $ 1.16

Revenue (Tables)

Revenue (Tables)	12 Months Ended
	Dec. 31, 2019
Revenue from Contract with Customer [Abstract]
Disaggregation of Revenue	The following table presents the HBB's revenue on a disaggregated basis for the year ending: As Restated Year Ended December 31 2019 2018 Type of good or service: Products $ 607,307 $ 626,423 Licensing 4,479 3,659 Total revenues $ 611,786 $ 630,082

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2019
Income Tax Disclosure [Abstract]
Schedule of Income Tax Expense (Benefit)	The components of income before income taxes and the income tax provision for the years ended December 31 are as follows: As Restated 2019 2018 2017 Income (loss) before income taxes Domestic $ 24,835 $ 30,835 $ 34,136 Foreign (658 ) (350 ) 2,940 $ 24,177 $ 30,485 $ 37,076 Income tax provision (benefit) Current income tax provision (benefit): Federal $ 2,966 $ (323 ) $ 12,647 State 1,106 356 1,396 Foreign 3,525 1,919 1,449 Total current 7,597 1,952 15,492 Deferred income tax provision (benefit): Federal 856 5,592 3,417 State 1,676 447 (96 ) Foreign (1,045 ) (565 ) 154 Total deferred 1,487 5,474 3,475 $ 9,084 $ 7,426 $ 18,967
Effective Income Tax Rate Reconciliation	A reconciliation of the federal statutory and effective income tax rate for the years ended December 31 is as follows: As Restated 2019 2018 2017 $ % $ % $ % Income before income taxes $ 24,177 $ 30,485 $ 37,076 Statutory taxes at 21.0% (35.0% in 2017) $ 5,077 21.0 % $ 6,402 21.0 % $ 12,976 35.0 % State and local income taxes 1,031 4.3 % 729 2.4 % 824 2.2 % Valuation allowances 2,190 9.1 % 42 0.1 % 344 0.9 % Other non-deductible expenses 253 1.0 % 429 1.4 % — — % Credits (1,195 ) (4.9 )% (348 ) (1.1 )% (458 ) (1.2 )% Provisional effect of the Tax Cuts and Jobs Act (the "Tax Act") — — % — — % 4,654 12.6 % Non-deductible spin-related costs — — % — — % 540 1.5 % Unrecognized tax benefits 2,719 11.2 % 1,427 4.7 % (12 ) — % Other, net (991 ) (4.1 )% (1,255 ) (4.1 )% 99 0.3 % Income tax provision $ 9,084 37.6 % $ 7,426 24.4 % $ 18,967 51.2 %
Deferred Tax Assets and Liabilities	A detailed summary of the total deferred tax assets and liabilities in the Company's Consolidated Balance Sheets resulting from differences in the book and tax basis of assets and liabilities follows: As Restated December 31 2019 2018 Deferred tax assets Tax carryforwards $ 2,867 $ 1,456 Inventory 316 — Accrued expenses and reserves 5,896 5,505 Other employee benefits 1,500 2,349 Other 1,412 996 Total deferred tax assets 11,991 10,306 Less: Valuation allowances (1,069 ) (1,162 ) 10,922 9,144 Deferred tax liabilities Inventory — 37 Accrued pension benefits 2,623 1,854 Depreciation and amortization 2,051 1,459 Total deferred tax liabilities 4,674 3,350 Net deferred tax asset $ 6,248 $ 5,794
Summary of Tax Credit Carryforwards	The following table summarizes the tax carryforwards and associated carryforward periods and related valuation allowances where the Company has determined that realization is uncertain: As Restated December 31, 2019 Net deferred tax asset Valuation allowance Carryforwards expire during: Non-U.S. net operating loss $ 2,867 $ 987 2020 - Indefinite Total $ 2,867 $ 987 As Restated December 31, 2018 Net deferred tax asset Valuation allowance Carryforwards expire during: Non-U.S. net operating loss $ 1,456 $ 917 2020 - Indefinite Total $ 1,456 $ 917
Unrecognized Tax Benefits Roll Forward	The following is a reconciliation of the Company's total gross unrecognized tax benefits, defined as the aggregate tax effect of differences between tax return positions and the benefits recognized in the financial statements for the years ended December 31, 2019, 2018, and 2017. Approximately $3.0 million , $1.4 million , and $0.6 million of these gross amounts as of December 31, 2019, 2018, and 2017, respectively, relate to permanent items that, if recognized, would impact the effective income tax rate. This amount differs from the gross unrecognized tax benefits presented in the table below due to the decrease in U.S. federal income taxes which would occur upon the recognition of the state tax benefits included herein. As Restated 2019 2018 2017 Balance at January 1 $ 1,576 $ 881 $ 671 Additions based on tax positions related to prior years 97 91 — Additions based on tax positions related to the current year 2,593 1,110 210 Reductions due to settlements with taxing authorities — (506 ) — Balance at December 31 $ 4,266 $ 1,576 $ 881

Retirement Benefit Plans (Table

Retirement Benefit Plans (Tables)	12 Months Ended
	Dec. 31, 2019
Retirement Benefits [Abstract]
Assumptions used in accounting for the defined benefit plan	The assumptions used in accounting for the defined benefit plans were as follows for the years ended December 31 : 2019 2018 2017 U.S. Plan Discount rate for pension benefit obligation 2.88 % 4.00 % 3.30 % Discount rate for net periodic benefit income 4.00 % 3.30 % 3.60 % Expected long-term rate of return on assets for net periodic pension income 7.50 % 7.50 % 7.50 % Non-U.S. Plan Discount rate for pension benefit obligation 2.96 % 3.50 % 3.25 % Discount rate for net periodic benefit (income) loss 3.50 % 3.50 % 3.75 % Expected long-term rate of return on assets for net periodic pension (income) loss 5.50 % 5.50 % 5.50 %
Net periodic benefit income and expense for the defined benefit plan	Set forth below is a detail of the net periodic pension income for the defined benefit plans for the years ended December 31 : 2019 2018 2017 U.S. Plan Interest cost $ 727 $ 681 $ 811 Expected return on plan assets (1,987 ) (2,047 ) (2,074 ) Amortization of actuarial loss 561 623 501 Net periodic pension income $ (699 ) $ (743 ) $ (762 ) Non-U.S. Plan Interest cost $ 144 $ 142 $ 153 Expected return on plan assets (263 ) (286 ) (264 ) Amortization of actuarial loss 72 200 10 Net periodic pension (income) loss $ (47 ) $ 56 $ (101 )
Changes in plan assets and benefit obligations recognized in comprehensive income (loss)	Set forth below is the detail of other changes in plan assets and benefit obligations recognized in other comprehensive loss (income) for the years ended December 31 : 2019 2018 2017 U.S. Plan Current year actuarial loss (gain) $ (1,727 ) $ 2,347 $ (2,506 ) Amortization of actuarial loss (561 ) (623 ) (501 ) Total recognized in other comprehensive loss (income) $ (2,288 ) $ 1,724 $ (3,007 ) Non-U.S. Plan Current year actuarial loss $ (155 ) $ 236 $ 60 Amortization of actuarial loss (72 ) (200 ) (10 ) Total recognized in other comprehensive loss $ (227 ) $ 36 $ 50
Changes in benefit obligations during the year and funded status of defined benefit plan	The following table sets forth the changes in the benefit obligation and the plan assets during the year and the funded status of the defined benefit plans at December 31 : 2019 2018 U.S. Plan Non-U.S. Plan U.S. Plan Non-U.S. Plan Change in benefit obligation Projected benefit obligation at beginning of year $ 19,131 $ 4,084 $ 21,716 $ 4,604 Interest cost 727 144 681 142 Actuarial (gain) loss 1,266 311 (1,278 ) (148 ) Benefits paid (1,750 ) (182 ) (1,988 ) (151 ) Foreign currency exchange rate changes — 213 — (363 ) Projected benefit obligation at end of year $ 19,374 $ 4,570 $ 19,131 $ 4,084 Accumulated benefit obligation at end of year $ 19,374 $ 4,570 $ 19,131 $ 4,084 Change in plan assets Fair value of plan assets at beginning of year $ 25,671 $ 4,744 $ 29,237 $ 5,456 Actual return on plan assets 4,979 726 (1,578 ) (111 ) Benefits paid (1,750 ) (182 ) (1,988 ) (151 ) Foreign currency exchange rate changes — 62 — (450 ) Fair value of plan assets at end of year $ 28,900 $ 5,350 $ 25,671 $ 4,744 Funded status at end of year $ 9,526 $ 780 $ 6,540 $ 660 Amounts recognized in the balance sheets consist of: Non-current assets $ 9,526 $ 780 $ 6,540 $ 660 Components of accumulated other comprehensive loss consist of: Actuarial loss $ (9,140 ) $ (1,058 ) $ (11,427 ) $ (1,225 ) Deferred taxes and other 2,280 348 2,933 485 $ (6,860 ) $ (710 ) $ (8,494 ) $ (740 )
Future benefit payments	Future pension benefit payments expected to be paid from assets of the pension plans are: U.S. Plan Non-U.S. Plan 2020 $ 2,200 $ 184 2021 1,870 215 2022 1,880 246 2023 1,698 243 2024 1,591 249 2025 - 2029 6,148 1,322 $ 15,387 $ 2,459
Actual allocation percentage and target allocation percentage for pension plan assets	The following is the actual allocation percentage and target allocation percentage for the U.S. pension plan assets at December 31: 2019 2018 Target Allocation Range U.S. equity securities 45.9 % 43.8 % 36.0% - 54.0% Non-U.S. equity securities 20.4 % 19.3 % 16.0% - 24.0% Fixed income securities 33.2 % 36.4 % 30.0% - 40.0% Money market 0.5 % 0.5 % 0.0% - 10.0% The following is the actual allocation percentage and target allocation percentage for the Non-U.S. pension plan assets at December 31: 2019 2018 Target Allocation Range Canadian equity securities 30.2 % 29.5 % 25.0% - 35.0% Non-Canadian equity securities 32.3 % 29.9 % 25.0% - 35.0% Fixed income securities 37.5 % 40.6 % 30.0% - 50.0% Cash and cash equivalents — % — % 0.0% - 5.0%
Fair value of pension plan assets	Following are the values as of December 31 : U.S. Plan Non-U.S. Plan 2019 2018 2019 2018 U.S. equity securities $ 13,255 $ 11,251 $ 929 $ 735 Non-U.S. equity securities 5,904 4,930 2,412 2,081 Fixed income securities 9,596 9,350 2,009 1,928 Money market 145 140 — — Total $ 28,900 $ 25,671 $ 5,350 $ 4,744

Data by Geographic Region (Tabl

Data by Geographic Region (Tables)	12 Months Ended
	Dec. 31, 2019
Segment Reporting [Abstract]
Revenue From External Customers and Long-Lived Assets, by Geographical Areas	Revenue and property, plant and equipment related to continuing operations outside the U.S., based on customer and asset location, are as follows: U.S. Other Consolidated 2019 Revenue from unaffiliated customers (As Restated) $ 463,608 $ 148,178 $ 611,786 Property, plant and equipment, net $ 16,828 $ 5,496 $ 22,324 2018 Revenue from unaffiliated customers (As Restated) $ 488,520 $ 141,562 $ 630,082 Property, plant and equipment, net $ 15,344 $ 5,498 $ 20,842 2017 Revenue from unaffiliated customers (As Restated) $ 478,770 $ 133,286 $ 612,056 Property, plant and equipment, net $ 10,974 $ 5,005 $ 15,979

Quarterly Results of Operatio_2

Quarterly Results of Operations (Unaudited) (Tables)	12 Months Ended
	Dec. 31, 2019
Quarterly Financial Information Disclosure [Abstract]
Quarterly Financial Information	A summary of the unaudited results of operations for the year ended December 31 is as follows: 2019 As Restated and Recast First Quarter Second Quarter Third Quarter Fourth Quarter Revenue $ 126,642 $ 131,065 $ 149,508 $ 204,570 Gross profit $ 26,702 $ 28,507 $ 30,946 $ 42,397 Operating profit $ 111 $ 3,185 $ 4,439 $ 19,060 Income (loss) from continuing operations, net of tax $ (662 ) $ 1,898 $ 553 $ 13,304 Loss from discontinued operations, net of tax (2,723 ) (2,516 ) (2,753 ) (20,608 ) Net income (loss) $ (3,385 ) $ (618 ) $ (2,200 ) $ (7,304 ) Basic and diluted earnings (loss) per share: Continuing operations $ (0.05 ) $ 0.14 $ 0.04 $ 0.98 Discontinued operations (0.20 ) (0.18 ) (0.20 ) (1.52 ) Basic and diluted earnings (loss) per share $ (0.25 ) $ (0.04 ) $ (0.16 ) $ (0.54 ) 2018 As Restated and Recast First Quarter Second Quarter Third Quarter Fourth Quarter Revenue $ 125,032 $ 135,583 $ 171,301 $ 198,166 Gross profit $ 27,928 $ 30,727 $ 38,404 $ 41,993 Operating profit $ 1,794 $ 3,944 $ 11,763 $ 16,050 Income from continuing operations, net of tax $ 894 $ 1,645 $ 9,030 $ 11,490 (Loss) income from discontinued operations, net of tax (3,077 ) (2,766 ) (1,889 ) 2,371 Net income (loss) $ (2,183 ) $ (1,121 ) $ 7,141 $ 13,861 Basic and diluted earnings (loss) per share: Continuing operations $ 0.07 $ 0.12 $ 0.66 $ 0.84 Discontinued operations (0.22 ) (0.20 ) (0.14 ) 0.17 Basic and diluted earnings (loss) per share $ (0.15 ) $ (0.08 ) $ 0.52 $ 1.01
Schedule of Error Corrections and Prior Period Adjustments	Year Ended December 31, 2019 As Previously Reported Restatement Impacts Restatement References As Restated (In thousands, except per share data) Revenue $ 612,843 $ (1,057 ) a,b,c,d,f $ 611,786 Cost of sales 483,298 (64 ) f 483,234 Gross profit 129,545 (993 ) 128,552 Selling, general and administrative expenses 91,302 9,079 a,c,f 100,381 Amortization of intangible assets 1,377 — 1,377 Operating profit 36,866 (10,072 ) 26,794 Interest expense, net 2,975 — 2,975 Other expense (income), net (502 ) 144 f (358 ) Income from continuing operations before income taxes 34,393 (10,216 ) 24,177 Income tax expense 9,315 (231 ) e 9,084 Net income from continuing operations 25,078 (9,985 ) 15,093 Loss from discontinued operations, net of tax (28,600 ) — (28,600 ) Net income (loss) $ (3,522 ) $ (9,985 ) $ (13,507 ) Basic and diluted earnings (loss) per share: Continuing operations $ 1.83 $ (0.73 ) $ 1.10 Discontinued operations (2.09 ) — (2.09 ) Basic and diluted earnings (loss) per share $ (0.26 ) $ (0.73 ) $ (0.99 ) Basic weighted average shares outstanding 13,690 13,690 Diluted weighted average shares outstanding 13,726 13,726 (a) Write-off of Assets: The correction of these misstatements resulted in a decrease to revenue of $0.4 million and an increase to selling, general and administrative ("SG&A") expense of $6.9 million (b) Reversal of Revenue: The correction of these misstatements resulted in a decrease to revenue of $1.1 million (c) Correction of misclassification of Selling and Marketing Expenses: The correction of these misstatements resulted in an increase to revenue and an increase to SG&A expense of $1.6 million (d) Correction for the timing of recognition of customer price concessions: The correction of these misstatements resulted in a decrease to revenue of $1.3 million (e) Tax adjustments for corrections: The correction of these misstatements resulted in a decrease to income tax expense of $0.2 million (f) Correction of other immaterial errors: The correction of these misstatements resulted in an increase to revenue of $0.1 million , a decrease to cost of sales of $0.1 million , an increase to SG&A expense of $0.6 million , and an increase in other expense of $0.1 million CONSOLIDATED STATEMENTS OF OPERATIONS Year Ended December 31, 2018 As Previously Reported Restatement Impacts Restatement References As Restated Revenue $ 629,710 $ 372 c,f $ 630,082 Cost of sales 492,195 (1,165 ) f 491,030 Gross profit 137,515 1,537 139,052 Selling, general and administrative expenses 97,964 6,157 a,c,f 104,121 Amortization of intangible assets 1,381 — 1,381 Operating profit 38,170 (4,620 ) 33,550 Interest expense, net 2,916 — 2,916 Other expense (income), net 293 (144 ) f 149 Income from continuing operations before income taxes 34,961 (4,476 ) 30,485 Income tax expense 7,816 (390 ) e 7,426 Net income from continuing operations 27,145 (4,086 ) 23,059 Loss from discontinued operations, net of tax (5,361 ) — (5,361 ) Net income (loss) $ 21,784 $ (4,086 ) $ 17,698 Basic and diluted earnings (loss) per share: Continuing operations $ 1.98 $ (0.30 ) $ 1.68 Discontinued operations (0.39 ) — (0.39 ) Basic and diluted earnings (loss) per share $ 1.59 $ (0.30 ) $ 1.29 Basic weighted average shares outstanding 13,699 13,699 Diluted weighted average shares outstanding 13,731 13,731 (a) Write-off of Assets: The correction of these misstatements resulted in an increase to selling, general and administrative ("SG&A") expense of $4.9 million (c) Correction of misclassification of Selling and Marketing Expenses: The correction of these misstatements resulted in an increase to revenue and an increase to SG&A expense of $1.5 million (e) Tax adjustments for corrections: The correction of these misstatements resulted in a decrease to income tax expense of $0.4 million (f) Correction of other immaterial errors: The correction of these misstatements resulted in a decrease to revenue of $1.1 million , a decrease to cost of sales of $1.2 million , a decrease to SG&A expense of $0.2 million , and a decrease in other expense of $0.1 million CONSOLIDATED STATEMENTS OF OPERATIONS Year Ended December 31, 2017 As Previously Reported Restatement Impacts Restatement References As Restated Revenue $ 612,229 $ (173 ) c,d,f $ 612,056 Cost of sales 477,220 (1,281 ) f 475,939 Gross profit 135,009 1,108 136,117 Selling, general and administrative expenses 93,700 3,080 a,c,f 96,780 Amortization of intangible assets 1,381 — 1,381 Operating profit 39,928 (1,972 ) 37,956 Interest expense, net 1,572 — 1,572 Other expense (income), net (692 ) — (692 ) Income from continuing operations before income taxes 39,048 (1,972 ) 37,076 Income tax expense 18,918 49 e 18,967 Net income from continuing operations 20,130 (2,021 ) 18,109 Loss from discontinued operations, net of tax (2,225 ) — (2,225 ) Net income (loss) $ 17,905 $ (2,021 ) $ 15,884 Basic and diluted earnings (loss) per share: Continuing operations $ 1.47 $ (0.15 ) $ 1.32 Discontinued operations (0.16 ) — (0.16 ) Basic and diluted earnings (loss) per share $ 1.31 $ (0.15 ) $ 1.16 Basic weighted average shares outstanding 13,673 13,673 Diluted weighted average shares outstanding 13,685 13,685 (a) Write-off of Assets: The correction of these misstatements resulted in an increase to selling, general and administrative ("SG&A") expense of $1.3 million (c) Correction of misclassification of Selling and Marketing Expenses: The correction of these misstatements resulted in an increase to revenue and an increase to SG&A expense of $1.6 million (d) Correction for the timing of recognition of customer price concessions: The correction of these misstatements resulted in a decrease to revenue of $0.3 million (e) Tax adjustments for corrections: The correction of these misstatements resulted in an increase to income tax expense of $0.1 million (f) Correction of other immaterial errors: The correction of these misstatements resulted in a decrease to revenue of $1.5 million , a decrease to cost of sales of $1.3 million , and an increase to SG&A expense of $0.2 million CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (LOSS) Year Ended December 31, 2019 As Previously Reported Restatement Impacts As Restated (In thousands) Net income (loss) $ (3,522 ) $ (9,985 ) $ (13,507 ) Other comprehensive income (loss), net of tax: — Foreign currency translation adjustment 1,101 (591 ) 510 (Loss) gain on long-term intra-entity foreign currency transactions (79 ) — (79 ) Cash flow hedging activity (1,713 ) 144 (1,569 ) Reclassification of hedging activities into earnings 349 — 349 Pension plan adjustment 1,410 — 1,410 Reclassification of pension adjustments into earnings 254 94 348 Total other comprehensive income (loss), net of tax 1,322 (353 ) 969 Comprehensive income (loss) $ (2,200 ) $ (10,338 ) $ (12,538 ) See description of the net income (loss) impacts in the consolidated statement of operations for the year ended December 31, 2019 section above. The decrease to foreign currency translation adjustments is the result of the translation impacts of restatements in the write-off of assets, reversal of revenue and timing of recognition of customer pricing concessions categories. The increases to cash flow hedging and the reclassification of pension adjustments are from the correction of other immaterial errors. CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (LOSS) Year Ended December 31, 2018 As Previously Reported Restatement Impacts As Restated Net income (loss) $ 21,784 $ (4,086 ) $ 17,698 Other comprehensive income (loss), net of tax: — Foreign currency translation adjustment (159 ) 86 (73 ) (Loss) gain on long-term intra-entity foreign currency transactions (1,006 ) — (1,006 ) Cash flow hedging activity 244 (144 ) 100 Reclassification of hedging activities into earnings 153 — 153 Pension plan adjustment (1,920 ) — (1,920 ) Reclassification of pension adjustments into earnings 650 (94 ) 556 Total other comprehensive loss, net of tax (2,038 ) (152 ) (2,190 ) Comprehensive income (loss) $ 19,746 $ (4,238 ) $ 15,508 See description of the net income (loss) impacts in the consolidated statement of operations for the year ended December 31, 2018 section above. The increase to foreign currency translation adjustments is the result of the translation impacts of restatements in the write-off of assets category. The decreases to cash flow hedging and the reclassification of pension adjustments are from the correction of other immaterial errors. CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (LOSS) Year Ended December 31, 2017 As Previously Reported Restatement Impacts As Restated Net income (loss) $ 17,905 $ (2,021 ) $ 15,884 Other comprehensive income (loss), net of tax: — Foreign currency translation adjustment 689 (41 ) 648 (Loss) gain on long-term intra-entity foreign currency transactions — — — Cash flow hedging activity (749 ) — (749 ) Reclassification of hedging activities into earnings 641 — 641 Pension plan adjustment 1,510 — 1,510 Reclassification of pension adjustments into earnings 306 — 306 Total other comprehensive income (loss), net of tax 2,397 (41 ) 2,356 Comprehensive income (loss) $ 20,302 $ (2,062 ) $ 18,240 See description of the net income (loss) impacts in the consolidated statement of operations for the year ended December 31, 2017 section above. The decrease to foreign currency translation adjustments is the result of the translation impacts of restatements in the write-off of assets category. December 31, 2019 As Previously Reported Restatement Impacts Restatement Reference As Restated (In thousands) Assets Current assets Cash and cash equivalents $ 2,142 $ — $ 2,142 Trade receivables, net 113,781 (5,400 ) a,b,d 108,381 Inventory 109,621 185 f 109,806 Prepaid expenses and other current assets 23,102 (11,757 ) a,b,f 11,345 Current assets of discontinued operations 5,383 — 5,383 Total current assets 254,029 (16,972 ) 237,057 Property, plant and equipment, net 22,324 — 22,324 Goodwill 6,253 — 6,253 Other intangible assets, net 3,141 — 3,141 Deferred income taxes 3,853 2,395 e 6,248 Deferred costs 10,941 — 10,941 Other non-current assets 2,085 — 2,085 Non-current assets of discontinued operations 614 — 614 Total assets $ 303,240 $ (14,577 ) $ 288,663 Liabilities and stockholders' equity Current liabilities Accounts payable $ 111,117 $ 231 f $ 111,348 Accounts payable to NACCO Industries, Inc. 496 — 496 Revolving credit agreements 23,497 — 23,497 Accrued compensation 14,277 750 f 15,027 Accrued product returns 8,697 — 8,697 Other current liabilities 12,873 (339 ) a,e 12,534 Current liabilities of discontinued operations 29,723 — 29,723 Total current liabilities 200,680 642 201,322 Revolving credit agreements 35,000 — 35,000 Other long-term liabilities 12,501 3,574 e 16,075 Total liabilities 248,181 4,216 252,397 Stockholders’ equity Preferred stock, par value $0.01 per share — — — Class A Common stock, par value $0.01 per share; 9,805 shares issued as of December 31, 2019 98 — 98 Class B Common stock, par value $0.01 per share, convertible into Class A on a one-for-one basis; 4,076 shares issued as of December 31, 2019 41 — 41 Capital in excess of par value 54,344 165 f 54,509 Treasury stock (5,960 ) — (5,960 ) Retained earnings 22,524 (18,814 ) a,b,d,e,f 3,710 Accumulated other comprehensive loss (15,988 ) (144 ) a,b,d,e (16,132 ) Total stockholders’ equity 55,059 (18,793 ) 36,266 Total liabilities and stockholders' equity $ 303,240 $ (14,577 ) $ 288,663 (a) Write-off of Assets: The correction of these misstatements resulted in a decrease to trade receivables of $2.5 million , a reduction to prepaid expenses and other current assets of $12.4 million , and an increase to other current liabilities of $0.9 million (b) Reversal of Revenue: The correction of these misstatements resulted in a decrease to trade receivables of $1.3 million and an increase to prepaid expenses and other current assets of $0.2 million (d) Correction for the timing of recognition of customer price concessions: The correction of these misstatements resulted in a decrease to trade receivables of $1.6 million (e) Tax adjustments for corrections: The correction of these misstatements resulted in an increase to deferred income taxes of $2.4 million , a decrease to other current liabilities of $1.2 million , and an increase to other long-term liabilities of $3.6 million (f) Correction of other immaterial errors: The correction of these misstatements resulted in an increase to prepaid expenses and other current assets of $0.5 million , an increase to inventory of $0.2 million , an increase to accounts payable of $0.2 million , an increase to accrued compensation of $0.7 million , and an increase to capital in excess of par of $0.2 million CONSOLIDATED BALANCE SHEETS ` December 31, 2018 As Previously Reported Restatement Impacts Restatement Reference As Restated Assets Current assets Cash and cash equivalents $ 4,420 $ — $ 4,420 Trade receivables, net 100,821 (2,460 ) a,f 98,361 Inventory 122,697 111 f 122,808 Prepaid expenses and other current assets 22,332 (6,936 ) a 15,396 Current assets of discontinued operations 27,879 — 27,879 Total current assets 278,149 (9,285 ) 268,864 Property, plant and equipment, net 20,842 — 20,842 Goodwill 6,253 — 6,253 Other intangible assets, net 4,519 — 4,519 Deferred income taxes 5,518 276 e 5,794 Deferred costs 7,868 — 7,868 Other non-current assets 2,672 — 2,672 Non-current assets of discontinued operations 4,606 — 4,606 Total assets $ 330,427 $ (9,009 ) $ 321,418 Liabilities and stockholders' equity Current liabilities Accounts payable $ 119,264 $ 7 f $ 119,271 Accounts payable to NACCO Industries, Inc. 2,416 — 2,416 Revolving credit agreements 11,624 — 11,624 Accrued compensation 15,525 353 f 15,878 Accrued product returns 10,698 — 10,698 Other current liabilities 24,554 (1,632 ) a,d,e,f 22,922 Current liabilities of discontinued operations 22,820 — 22,820 Total current liabilities 206,901 (1,272 ) 205,629 Revolving credit agreements 35,000 — 35,000 Other long-term liabilities 21,128 883 e 22,011 Non-current liabilities of discontinued operations 1,960 — 1,960 Total liabilities 264,989 (389 ) 264,600 Stockholders’ equity Preferred stock, par value $0.01 per share — — — Class A Common stock, par value $0.01 per share; 9,291 shares issued as of December 31, 2018 93 — 93 Class B Common stock, par value $0.01 per share, convertible into Class A on a one-for-one basis; 4,422 shares issued as of December 31, 2018 44 — 44 Capital in excess of par value 51,714 — 51,714 Treasury stock — — — Retained earnings 30,897 (8,829 ) a,d,e,f 22,068 Accumulated other comprehensive loss (17,310 ) 209 a,d,e,f (17,101 ) Total stockholders’ equity 65,438 (8,620 ) 56,818 Total liabilities and stockholders' equity $ 330,427 $ (9,009 ) $ 321,418 (a) Write-off of Assets: The correction of these misstatements resulted in a decrease to trade receivables of $0.6 million , a reduction to prepaid expenses and other current assets of $6.9 million , and an increase to other current liabilities of $0.6 million (d) Correction for the timing of recognition of customer price concessions: The correction of these misstatements resulted in an increase to other current liabilities of $0.2 million (e) Tax adjustments for corrections: The correction of these misstatements resulted in an increase to deferred income taxes of $0.3 million , a decrease to other current liabilities of $0.4 million , and an increase to other long-term liabilities of $0.9 million (f) Correction of other immaterial errors: The correction of these misstatements resulted in a decrease to trade receivables of $1.9 million , an increase to inventory of $0.1 million , an increase to accrued compensation of $0.4 million , and a decrease to other current liabilities of $2.0 million Year Ended December 31, 2019 As Previously Reported Restatement Impacts As Restated (In thousands) Operating activities Net income from continuing operations $ 25,078 $ (9,985 ) $ 15,093 Adjustments to reconcile net income from continuing operations to net cash provided by operating activities: Depreciation and amortization 4,002 — 4,002 Deferred income taxes 3,248 (1,761 ) 1,487 Stock compensation expense 2,632 165 2,797 Other 471 145 616 Net changes in operating assets and liabilities: Affiliate payable (1,920 ) — (1,920 ) Trade receivables (25,586 ) 2,817 (22,769 ) Inventory 13,756 (82 ) 13,674 Other assets (3,121 ) 4,248 1,127 Accounts payable (7,257 ) 214 (7,043 ) Other liabilities (11,101 ) 4,259 (6,842 ) Net cash provided by operating activities from continuing operations 202 20 222 Investing activities Expenditures for property, plant and equipment (4,122 ) — (4,122 ) Other — — — Net cash used for investing activities from continuing operations (4,122 ) — (4,122 ) Financing activities Net additions (reductions) to revolving credit agreements 11,873 — 11,873 Purchase of treasury stock (5,960 ) — (5,960 ) Cash dividends paid (4,851 ) — (4,851 ) Cash dividends to NACCO Industries, Inc. — — — Net cash provided by (used for) financing activities from continuing operations 1,062 — 1,062 Cash flows from discontinued operations Net cash provided by (used for) operating activities from discontinued operations 3,953 — 3,953 Net cash provided by (used for) investing activities from discontinued operations 585 — 585 Net cash used for financing activities from discontinued operations (103 ) — (103 ) Cash provided by (used for) discontinued operations 4,435 — 4,435 Effect of exchange rate changes on cash (765 ) (20 ) (785 ) Cash and Cash Equivalents (Decrease) increase for the year from continuing operations (3,623 ) — (3,623 ) Increase (decrease) for the year from discontinued operations 4,435 — 4,435 Balance at the beginning of the year 6,352 — 6,352 Balance at the end of the year $ 7,164 $ — $ 7,164 See description of the net income impacts in the consolidated statement of operations for the year ended December 31, 2019 section above. The only impact of the corrections for misstatements on net cash provided by operating activities from continuing operations was due to the effect of exchange rate changes on cash. CONSOLIDATED STATEMENTS OF CASH FLOWS Year Ended December 31, 2018 As Previously Reported Restatement Impacts As Restated Operating activities Net income from continuing operations $ 27,145 $ (4,086 ) $ 23,059 Adjustments to reconcile net income from continuing operations to net cash provided by operating activities: Depreciation and amortization 4,277 — 4,277 Deferred income taxes 5,185 289 5,474 Stock compensation expense 3,618 — 3,618 Other 868 (31 ) 837 Net changes in operating assets and liabilities: Affiliate payable (5,300 ) — (5,300 ) Trade receivables 16,298 2,231 18,529 Inventory (12,308 ) 53 (12,255 ) Other assets (10,509 ) 5,923 (4,586 ) Accounts payable (7,756 ) 37 (7,719 ) Other liabilities (4,195 ) (3,784 ) (7,979 ) Net cash provided by operating activities from continuing operations 17,323 632 17,955 Investing activities Expenditures for property, plant and equipment (7,759 ) — (7,759 ) Other — — — Net cash used for investing activities from continuing operations (7,759 ) — (7,759 ) Financing activities Net additions (reductions) to revolving credit agreements (4,597 ) — (4,597 ) Purchase of treasury stock — — — Cash dividends paid (4,658 ) — (4,658 ) Cash dividends to NACCO Industries, Inc. — — — Net cash provided by (used for) financing activities from continuing operations (9,255 ) — (9,255 ) Cash flows from discontinued operations — Net cash provided by (used for) operating activities from discontinued operations (5,499 ) — (5,499 ) Net cash provided by (used for) investing activities from discontinued operations (305 ) — (305 ) Net cash used for financing activities from discontinued operations — — — Cash provided by (used for) discontinued operations (5,804 ) — (5,804 ) Effect of exchange rate changes on cash 941 (632 ) 309 Cash and Cash Equivalents (Decrease) increase for the year from continuing operations 1,250 — 1,250 Increase (decrease) for the year from discontinued operations (5,804 ) — (5,804 ) Balance at the beginning of the year 10,906 — 10,906 Balance at the end of the year $ 6,352 $ — $ 6,352 See description of the net income impacts in the consolidated statement of operations for the year ended December 31, 2018 section above. The only impact of the corrections for misstatements on net cash provided by operating activities from continuing operations was due to the effect of exchange rate changes on cash. CONSOLIDATED STATEMENTS OF CASH FLOWS Year Ended December 31, 2017 As Previously Reported Restatement Impacts As Restated Operating activities Net income from continuing operations $ 20,130 $ (2,021 ) $ 18,109 Adjustments to reconcile net income from continuing operations to net cash provided by operating activities: Depreciation and amortization 4,072 — 4,072 Deferred income taxes 4,107 (632 ) 3,475 Stock compensation expense 323 — 323 Other (1,167 ) — (1,167 ) Net changes in operating assets and liabilities: Affiliate payable 866 — 866 Trade receivables (8,442 ) 314 (8,128 ) Inventory (16,485 ) (81 ) (16,566 ) Other assets (1,960 ) 665 (1,295 ) Accounts payable 25,009 — 25,009 Other liabilities 1,850 1,755 3,605 Net cash provided by operating activities from continuing operations 28,303 — 28,303 Investing activities Expenditures for property, plant and equipment (6,198 ) — (6,198 ) Other 21 — 21 Net cash used for investing activities from continuing operations (6,177 ) — (6,177 ) Financing activities Net additions (reductions) to revolving credit agreements 12,630 — 12,630 Purchase of treasury stock — — — Cash dividends paid (1,162 ) — (1,162 ) Cash dividends to NACCO Industries, Inc. (38,000 ) — (38,000 ) Net cash provided by (used for) financing activities from continuing operations (26,532 ) — (26,532 ) Cash flows from discontinued operations Net cash provided by (used for) operating activities from discontinued operations 5,137 — 5,137 Net cash provided by (used for) investing activities from discontinued operations (1,176 ) — (1,176 ) Net cash used for financing activities from discontinued operations (70 ) — (70 ) Cash provided by (used for) discontinued operations 3,891 — 3,891 Effect of exchange rate changes on cash 81 — 81 Cash and Cash Equivalents (Decrease) increase for the year from continuing operations (4,325 ) — (4,325 ) Increase (decrease) for the year from discontinued operations 3,891 — 3,891 Balance at the beginning of the year 11,340 — 11,340 Balance at the end of the year $ 10,906 $ — $ 10,906 See description of the net income impacts in the consolidated statement of operations for the year ended December 31, 2017 section above. The only impact of the corrections for misstatements on net cash provided by operating activities from continuing operations was due to the effect of exchange rate changes on cash. CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY Class A common stock Class B common stock Capital in excess of par value Treasury stock Retained earnings Accumulated other comprehensive income (loss) Total stockholders' equity (In thousands, except per share data) As Previously Reported Balance, January 1, 2019 $ 93 $ 44 $ 51,714 $ — $ 30,897 $ (17,310 ) $ 65,438 Net loss — — — — (3,522 ) — (3,522 ) Issuance of common stock, net of conversions 5 (3 ) (2 ) — — — — Purchase of treasury stock — — — (5,960 ) — — (5,960 ) Share-based compensation expense — — 2,632 — — — 2,632 Cash dividends, $0.355 per share — — — — (4,851 ) — (4,851 ) Other comprehensive loss — — — — — 719 719 Reclassification adjustment to net loss — — — — — 603 603 Balance, December 31, 2019 $ 98 $ 41 $ 54,344 $ (5,960 ) $ 22,524 $ (15,988 ) $ 55,059 Restatement Impacts Balance, January 1, 2019 $ — $ — $ — $ — $ (8,829 ) $ 209 $ (8,620 ) Net loss — — — — (9,985 ) — (9,985 ) Issuance of common stock, net of conversions — — — — — — — Purchase of treasury stock — — — — — — — Share-based compensation expense — — 165 — — — 165 Cash dividends, $0.355 per share — — — — — — — Other comprehensive loss — — — — — (447 ) (447 ) Reclassification adjustment to net loss — — — — — 94 94 Balance, December 31, 2019 $ — $ — $ 165 $ — $ (18,814 ) $ (144 ) $ (18,793 ) As Restated Balance, January 1, 2019 $ 93 $ 44 $ 51,714 $ — $ 22,068 $ (17,101 ) $ 56,818 Net loss — — — — (13,507 ) — (13,507 ) Issuance of common stock, net of conversions 5 (3 ) (2 ) — — — — Purchase of treasury stock — — — (5,960 ) — — (5,960 ) Share-based compensation expense — — 2,797 — — — 2,797 Cash dividends, $0.355 per share — — — — (4,851 ) — (4,851 ) Other comprehensive loss — — — — — 272 272 Reclassification adjustment to net loss — — — — — 697 697 Balance, December 31, 2019 $ 98 $ 41 $ 54,509 $ (5,960 ) $ 3,710 $ (16,132 ) $ 36,266 See description of the net income and other comprehensive income (loss) impacts in the consolidated statement of operations and consolidated statement of comprehensive income (loss) for the year ended December 31, 2019 sections above. The increase to share-based compensation expense and reclassification adjustment to net loss is the result of the correction of other immaterial errors. CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY Class A common stock Class B common stock Capital in excess of par value Treasury stock Retained earnings Accumulated other comprehensive income (loss) Total stockholders' equity As Previously Reported Balance, January 1, 2018 $ 88 $ 48 $ 47,773 $ — $ 12,603 $ (14,104 ) $ 46,408 Net loss — — — — 21,784 — 21,784 Issuance of common stock, net of conversions 5 (4 ) 323 — — — 324 Purchase of treasury stock — — — — — — — Share-based compensation expense — — 3,618 — — — 3,618 Cash dividends, $0.34 per share — — — — (4,658 ) — (4,658 ) Reclassification due to adoption of ASU 2018-02 — — — — 1,168 (1,168 ) — Other comprehensive loss — — — — — (2,841 ) (2,841 ) Reclassification adjustment to net loss — — — — — 803 803 Balance, December 31, 2018 $ 93 $ 44 $ 51,714 $ — $ 30,897 $ (17,310 ) $ 65,438 Restatement Impacts Balance, January 1, 2018 $ — $ — $ — $ — $ (4,743 ) $ 361 $ (4,382 ) Net loss — — — — (4,086 ) — (4,086 ) Issuance of common stock, net of conversions — — — — — — — Purchase of treasury stock — — — — — — — Share-based compensation expense — — — — — — — Cash dividends, $0.34 per share — — — — — — — Reclassification due to adoption of ASU 2018-02 — — — — — — — Other comprehensive loss — — — — — (58 ) (58 ) Reclassification adjustment to net loss — — — — — (94 ) (94 ) Balance, December 31, 2018 $ — $ — $ — $ — $ (8,829 ) $ 209 $ (8,620 ) As Restated Balance, January 1, 2018 $ 88 $ 48 $ 47,773 $ — $ 7,860 $ (13,743 ) $ 42,026 Net loss — — — — 17,698 — 17,698 Issuance of common stock, net of conversions 5 (4 ) 323 — — — 324 Purchase of treasury stock — — — — — — — Share-based compensation expense — — 3,618 — — — 3,618 Cash dividends, $0.34 per share — — — — (4,658 ) — (4,658 ) Reclassification due to adoption of ASU 2018-02 — — — — 1,168 (1,168 ) — Other comprehensive loss — — — — — (2,899 ) (2,899 ) Reclassification adjustment to net income — — — — — 709 709 Balance, December 31, 2018 $ 93 $ 44 $ 51,714 $ — $ 22,068 $ (17,101 ) $ 56,818 See description of the net income and other comprehensive income (loss) impacts in the consolidated statement of operations and consolidated statement of comprehensive income (loss) for the year ended December 31, 2018 sections above. The decrease to the reclassification adjustment to net loss is the result of the correction of other immaterial errors. CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY Class A common stock Class B common stock Capital in excess of par value Treasury stock Retained earnings Accumulated other comprehensive income (loss) Total stockholders' equity As Previously Reported Balance, January 1, 2017 $ — $ — $ 75,031 $ — $ 6,738 $ (16,501 ) $ 65,268 Net loss — — — — 17,905 — 17,905 Issuance of common stock, net of conversions 88 48 (136 ) — — — — Purchase of treasury stock — — — — — — — Share-based compensation expense — — — — — — — Cash dividends to NACCO Industries, Inc. — — (27,122 ) — (10,878 ) — (38,000 ) Cash dividends, $0.085 per share — — — — (1,162 ) — (1,162 ) Other comprehensive loss — — — — — 1,450 1,450 Reclassification adjustment to net loss — — — — — 947 947 Balance, December 31, 2017 $ 88 $ 48 $ 47,773 $ — $ 12,603 $ (14,104 ) $ 46,408 Restatement Impacts Balance, January 1, 2017 $ — $ — $ — $ — $ (2,722 ) $ 402 $ (2,320 ) Net loss — — — — (2,021 ) — (2,021 ) Issuance of common stock, net of conversions — — — — — — — Purchase of treasury stock — — — — — — — Share-based compensation expense — — — — — — — Cash dividends to NACCO Industries, Inc. — — — — — — — Cash dividends, $0.085 per share — — — — — — — Other comprehensive loss — — — — — (41 ) (41 ) Reclassification adjustment to net loss — — — — — — — Balance, December 31, 2017 $ — $ — $ — $ — $ (4,743 ) $ 361 $ (4,382 ) As Restated Balance, January 1, 2017 $ — $ — $ 75,031 $ — $ 4,016 $ (16,099 ) $ 62,948 Net loss — — — — 15,884 — 15,884 Issuance of common stock, net of conversions 88 48 (136 ) — — — — Purchase of treasury stock — — — — — — — Share-based compensation expense — — — — — — — Cash dividends to NACCO Industries, Inc. — — (27,122 ) — (10,878 ) — (38,000 ) Cash dividends, $0.085 per share — — — — (1,162 ) — (1,162 ) Other comprehensive loss — — — — — 1,409 1,409 Reclassification adjustment to net income — — — — — 947 947 Balance, December 31, 2017 $ 88 $ 48 $ 47,773 $ — $ 7,860 $ (13,743 ) $ 42,026 See description of the net income and other comprehensive income (loss) impacts in the consolidated statement of operations and consolidated statement of comprehensive income (loss) for the year ended December 31, 2017 sections above. CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS As Restated and Recast December 31, 2019 September 30, 2019 June 30, 2019 March 31, 2019 Three Months Ended Three Months Ended Nine Months Ended Three Months Ended Six Months Ended Three Months Ended (In thousands, except per share data) Revenue $ 204,570 $ 149,508 $ 407,216 $ 131,065 $ 257,707 $ 126,642 Cost of sales 162,173 118,562 321,060 102,558 202,498 99,940 Gross profit 42,397 30,946 86,155 28,507 55,209 26,702 Selling, general and administrative expenses 22,996 26,165 77,385 24,976 51,222 26,246 Amortization of intangible assets 341 345 1,036 346 691 345 Operating profit (loss) 19,060 4,439 7,734 3,185 3,296 111 Interest expense, net 767 756 2,208 789 1,452 663 Other expense (income), net (710 ) 681 352 (132 ) (329 ) (197 ) Income (loss) from continuing operations before income taxes 19,003 3,002 5,174 2,528 2,173 (355 ) Income tax expense (benefit) 5,699 2,449 3,385 630 937 307 Net income (loss) from continuing operations 13,304 553 1,789 1,898 1,236 (662 ) Loss from discontinued operations, net of tax (20,608 ) (2,753 ) (7,992 ) (2,516 ) (5,239 ) (2,723 ) Net loss $ (7,304 ) $ (2,200 ) $ (6,203 ) $ (618 ) $ (4,003 ) $ (3,385 ) Basic and diluted earnings (loss) per share: Continuing operations $ 0.98 $ 0.04 $ 0.13 $ 0.14 $ 0.09 $ (0.05 ) Discontinued operations (1.52 ) (0.20 ) (0.58 ) (0.18 ) (0.38 ) (0.20 ) Basic and diluted earnings (loss) per share $ (0.54 ) $ (0.16 ) $ (0.45 ) $ (0.04 ) $ (0.29 ) $ (0.25 ) Basic weighted average shares outstanding 13,518 13,579 13,726 13,813 13,800 13,786 Diluted weighted average shares outstanding 13,625 13,595 13,731 13,826 13,813 13,786 CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS As Restated and Recast December 31, 2018 September 30, 2018 June 30, 2018 March 31, 2018 Three Months Ended Three Months Ended Nine Months Ended Three Months Ended Six Months Ended Three Months Ended (In thousands, except per share data) Revenue $ 198,166 $ 171,301 $ 431,916 $ 135,583 $ 260,615 $ 125,032 Cost of sales 156,173 132,897 334,857 104,856 201,960 97,104 Gross profit 41,993 38,404 97,059 30,727 58,655 27,928 Selling, general and administrative expenses 25,599 26,296 78,522 26,437 52,225 25,789 Amortization of intangible assets 345 345 1,036 346 691 345 Operating profit 16,050 11,763 17,501 3,944 5,738 1,794 Interest expense, net 711 886 2,205 809 1,319 510 Other expense (income), net 429 (433 ) (280 ) 679 153 (526 ) Income from continuing operations before income taxes 14,910 11,310 15,576 2,456 4,266 1,810 Income tax expense 3,420 2,280 4,007 811 1,727 916 Net income from continuing operations 11,490 9,030 11,569 1,645 2,539 894 Income (loss) from discontinued operations, net of tax 2,371 (1,889 ) (7,732 ) (2,766 ) (5,843 ) (3,077 ) Net income (loss) $ 13,861 $ 7,141 $ 3,837 $ (1,121 ) $ (3,304 ) $ (2,183 ) Basic and diluted earnings (loss) per share: Continuing operations $ 0.84 $ 0.66 $ 0.84 $ 0.12 $ 0.19 $ 0.07 Discontinued operations 0.17 (0.14 ) (0.56 ) (0.20 )

Nature of Operations and Summ_3

Nature of Operations and Summary of Significant Accounting Policies (Basis of Presentation and Principles of Consolidation) (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Reclassification out of trade receivables, net	$ (108,381)	$ (103,091)	$ (86,268)	$ (79,102)	$ (98,361)	$ (112,309)	$ (76,132)	$ (79,358)
Reclassification into prepaid expenses and other current assets	11,345	14,086	16,412	17,379	15,396	12,595	14,569	14,615
Restatement Impacts
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Reclassification out of trade receivables, net	5,400	2,179	2,446	2,768	2,460	351	411	191
Reclassification into prepaid expenses and other current assets	(11,757)	$ (7,505)	$ (6,723)	$ (6,605)	(6,936)	$ (5,668)	$ (3,888)	$ (2,655)
Prior period adjustment to conform to current period presentation | Restatement Impacts
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Reclassification out of trade receivables, net					$ 9,500
Reclassification into prepaid expenses and other current assets	$ 9,500

Nature of Operations and Summ_4

Nature of Operations and Summary of Significant Accounting Policies (Trade Receivables) (Details)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Consolidated net accounts receivable | Customer Concentration Risk | Five largest customers | HBB
Revenue, Major Customer [Line Items]
Concentration risk (percent)	69.00%	57.00%

Nature of Operations and Summ_5

Nature of Operations and Summary of Significant Accounting Policies (Transfer of Financial Assets) (Details) - USD ($) $ in Millions	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Accounting Policies [Abstract]
Accounts receivable derecognized	$ 162.7	$ 165.4	$ 164

Nature of Operations and Summ_6

Nature of Operations and Summary of Significant Accounting Policies (Property, Plant and Equipment, Net) (Details)	12 Months Ended
	Dec. 31, 2019
Buildings
Property, Plant and Equipment [Line Items]
Useful life	40 years
Machinery | Minimum
Property, Plant and Equipment [Line Items]
Useful life	3 years
Machinery | Maximum
Property, Plant and Equipment [Line Items]
Useful life	7 years
Equipment | Minimum
Property, Plant and Equipment [Line Items]
Useful life	3 years
Equipment | Maximum
Property, Plant and Equipment [Line Items]
Useful life	7 years
Furniture and fixtures | Minimum
Property, Plant and Equipment [Line Items]
Useful life	3 years
Furniture and fixtures | Maximum
Property, Plant and Equipment [Line Items]
Useful life	7 years

Nature of Operations and Summ_7

Nature of Operations and Summary of Significant Accounting Policies (Product Development Costs) (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Accounting Policies [Abstract]
Product development costs	$ 12.1	$ 11	$ 10.4

Nature of Operations and Summ_8

Nature of Operations and Summary of Significant Accounting Policies (Share-based Compensation) (Details) - Executive Plan - Performance Shares - USD ($) $ in Millions	1 Months Ended	12 Months Ended
	Sep. 30, 2017	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Restriction period from retirement date, participant's death or permanent disability	3 years
Number of shares issued during the period		118,688	5,512	0
Share-based compensation expense		$ 1.6	$ 2.7
Restriction Period One
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Restriction period from award date	3 years
Restriction Period Two
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Restriction period from award date	5 years
Restriction Period Three
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Restriction period from award date	10 years

Nature of Operations and Summ_9

Nature of Operations and Summary of Significant Accounting Policies (Accounting Standards Adopted) (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Accounting Policies [Abstract]
Reclassified from AOCI to retained earnings	$ 0.7	$ 0.9

Restatement and Revision of P_3

Restatement and Revision of Previously Issued Consolidated Financial Statements - Consolidated Statements of Operations (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended								6 Months Ended		9 Months Ended		12 Months Ended
	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Jun. 30, 2019	Jun. 30, 2018	Sep. 30, 2019	Sep. 30, 2018	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Total revenues	$ 204,570	$ 149,508	$ 131,065	$ 126,642	$ 198,166	$ 171,301	$ 135,583	$ 125,032	$ 257,707	$ 260,615	$ 407,216	$ 431,916	$ 611,786	$ 630,082	$ 612,056
Cost of sales	162,173	118,562	102,558	99,940	156,173	132,897	104,856	97,104	202,498	201,960	321,060	334,857	483,234	491,030	475,939
Gross profit	42,397	30,946	28,507	26,702	41,993	38,404	30,727	27,928	55,209	58,655	86,155	97,059	128,552	139,052	136,117
Selling, general and administrative expenses	22,996	26,165	24,976	26,246	25,599	26,296	26,437	25,789	51,222	52,225	77,385	78,522	100,381	104,121	96,780
Amortization of intangible assets	341	345	346	345	345	345	346	345	691	691	1,036	1,036	1,377	1,381	1,381
Operating profit	19,060	4,439	3,185	111	16,050	11,763	3,944	1,794	3,296	5,738	7,734	17,501	26,794	33,550	37,956
Interest expense, net	767	756	789	663	711	886	809	510	1,452	1,319	2,208	2,205	2,975	2,916	1,572
Other expense (income), net	(710)	681	(132)	(197)	429	(433)	679	(526)	(329)	153	352	(280)	(358)	149	(692)
Income from continuing operations before income taxes	19,003	3,002	2,528	(355)	14,910	11,310	2,456	1,810	2,173	4,266	5,174	15,576	24,177	30,485	37,076
Income tax benefit	5,699	2,449	630	307	3,420	2,280	811	916	937	1,727	3,385	4,007	9,084	7,426	18,967
Net income from continuing operations	13,304	553	1,898	(662)	11,490	9,030	1,645	894	1,236	2,539	1,789	11,569	15,093	23,059	18,109
Loss from discontinued operations, net of tax	(20,608)	(2,753)	(2,516)	(2,723)	2,371	(1,889)	(2,766)	(3,077)	(5,239)	(5,843)	(7,992)	(7,732)	(28,600)	(5,361)	(2,225)
Net income (loss)	$ (7,304)	$ (2,200)	$ (618)	$ (3,385)	$ 13,861	$ 7,141	$ (1,121)	$ (2,183)	$ (4,003)	$ (3,304)	$ (6,203)	$ 3,837	$ (13,507)	$ 17,698	$ 15,884
Earnings Per Share, Basic and Diluted [Abstract]
Basic and diluted earnings per share, continuing operations (in dollars per share)	$ 0.98	$ 0.04	$ 0.14	$ (0.05)	$ 0.84	$ 0.66	$ 0.12	$ 0.07	$ 0.09	$ 0.19	$ 0.13	$ 0.84	$ 1.10	$ 1.68	$ 1.32
Basic and diluted earnings per share, discontinued operations (in dollars per share)	(1.52)	(0.20)	(0.18)	(0.20)	0.17	(0.14)	(0.20)	(0.22)	(0.38)	(0.43)	(0.58)	(0.56)	(2.09)	(0.39)	(0.16)
Basic and diluted earnings per share (in dollars per share)	$ (0.54)	$ (0.16)	$ (0.04)	$ (0.25)	$ 1.01	$ 0.52	$ (0.08)	$ (0.15)	$ (0.29)	$ (0.24)	$ (0.45)	$ 0.28	$ (0.99)	$ 1.29	$ 1.16
Basic weighted average shares outstanding (in shares)	13,518,000	13,579,000	13,813,000	13,786,000	13,714,000	13,704,000	13,695,000	13,683,000	13,800,000	13,689,000	13,726,000	13,694,000	13,690,000	13,699,000	13,673,000
Diluted weighted average shares outstanding (in shares)	13,625,000	13,595,000	13,826,000	13,786,000	13,844,000	13,713,000	13,704,000	13,692,000	13,813,000	13,693,000	13,731,000	13,697,000	13,726,000	13,731,000	13,685,000
As Previously Reported
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Total revenues	$ 207,085	$ 169,778	$ 148,427	$ 145,377	$ 198,981	$ 196,901	$ 157,941	$ 146,633	$ 293,804	$ 304,574	$ 463,582	$ 501,475	$ 612,843	$ 629,710	$ 612,229
Cost of sales	162,173	129,194	112,770	110,654	157,419	146,550	117,088	108,840	223,424	225,928	352,618	372,478	483,298	492,195	477,220
Gross profit	44,912	40,584	35,657	34,723	41,562	50,351	40,853	37,793	70,380	78,646	110,964	128,997	129,545	137,515	135,009
Selling, general and administrative expenses	19,054	36,182	35,617	36,507	23,677	39,211	40,123	37,994	72,124	78,117	108,306	117,328	91,302	97,964	93,700
Amortization of intangible assets	341	345	346	345	345	345	346	345	691	691	1,036	1,036	1,377	1,381	1,381
Operating profit	25,517	4,057	(306)	(2,129)	17,540	10,795	384	(546)	(2,435)	(162)	1,622	10,633	36,866	38,170	39,928
Interest expense, net	767	864	904	746	711	1,001	889	532	1,650	1,421	2,514	2,422	2,975	2,916	1,572
Other expense (income), net	(710)	688	(126)	(332)	573	(426)	687	(514)	(458)	173	230	(253)	(502)	293	(692)
Income from continuing operations before income taxes	25,460	2,505	(1,084)	(2,543)	16,256	10,220	(1,192)	(564)	(3,627)	(1,756)	(1,122)	8,464	34,393	34,961	39,048
Income tax benefit	6,066	2,108	(140)	(782)	3,595	2,176	(318)	(146)	(922)	(464)	1,186	1,712	9,315	7,816	18,918
Net income from continuing operations	19,394	397	(944)	(1,761)	12,661	8,044	(874)	(418)	(2,705)	(1,292)	(2,308)	6,752	25,078	27,145	20,130
Loss from discontinued operations, net of tax	(20,608)	0	0	0	2,371	0	0	0	0	0	0	0	(28,600)	(5,361)	(2,225)
Net income (loss)	$ (1,214)	$ 397	$ (944)	$ (1,761)	$ 15,032	$ 8,044	$ (874)	$ (418)	$ (2,705)	$ (1,292)	$ (2,308)	$ 6,752	$ (3,522)	$ 21,784	$ 17,905
Earnings Per Share, Basic and Diluted [Abstract]
Basic and diluted earnings per share, continuing operations (in dollars per share)	$ 1.43	$ 0.03	$ (0.07)	$ (0.13)	$ 0.93	$ 0.59	$ (0.06)	$ (0.03)	$ (0.20)	$ (0.09)	$ (0.17)	$ 0.49	$ 1.83	$ 1.98	$ 1.47
Basic and diluted earnings per share, discontinued operations (in dollars per share)	(1.52)	0	0	0	0.17	0	0	0	0	0	0	0	(2.09)	(0.39)	(0.16)
Basic and diluted earnings per share (in dollars per share)	$ (0.09)	$ 0.03	$ (0.07)	$ (0.13)	$ 1.10	$ 0.59	$ (0.06)	$ (0.03)	$ (0.20)	$ (0.09)	$ (0.17)	$ 0.49	$ (0.26)	$ 1.59	$ 1.31
Basic weighted average shares outstanding (in shares)	13,518,000	13,579,000	13,813,000	13,786,000	13,714,000	13,704,000	13,695,000	13,683,000	13,800,000	13,689,000	13,726,000	13,694,000	13,690,000	13,699,000	13,673,000
Diluted weighted average shares outstanding (in shares)	13,625,000	13,595,000	13,813,000	13,786,000	13,844,000	13,713,000	13,695,000	13,683,000	13,800,000	13,689,000	13,726,000	13,697,000	13,726,000	13,731,000	13,685,000
Restatement Impacts
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Total revenues	$ (2,515)	$ 18	$ 921	$ 518	$ (815)	$ 284	$ 404	$ 499	$ 1,439	$ 903	$ 1,458	$ 1,187	$ (1,057)	$ 372	$ (173)
Cost of sales	0	0	0	(65)	(1,246)	0	0	81	(65)	81	(65)	81	(64)	(1,165)	(1,281)
Gross profit	(2,515)	18	921	583	431	284	404	418	1,504	822	1,522	1,106	(993)	1,537	1,108
Selling, general and administrative expenses	3,942	2,573	594	1,972	1,922	1,496	525	2,214	2,566	2,738	5,137	4,235	9,079	6,157	3,080
Amortization of intangible assets	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0
Operating profit	(6,457)	(2,552)	327	(1,389)	(1,490)	(1,212)	(121)	(1,796)	(1,062)	(1,917)	(3,615)	(3,129)	(10,072)	(4,620)	(1,972)
Interest expense, net	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0
Other expense (income), net	0	0	0	144	(144)	0	0	0	144	0	144	0	144	(144)	0
Income from continuing operations before income taxes	(6,457)	(2,552)	327	(1,533)	(1,346)	(1,212)	(121)	(1,796)	(1,206)	(1,917)	(3,759)	(3,129)	(10,216)	(4,476)	(1,972)
Income tax benefit	(367)	45	1	91	(175)	(309)	126	(31)	92	95	136	(214)	(231)	(390)	49
Net income from continuing operations	(6,090)	(2,597)	326	(1,624)	(1,171)	(903)	(247)	(1,765)	(1,298)	(2,012)	(3,895)	(2,915)	(9,985)	(4,086)	(2,021)
Loss from discontinued operations, net of tax	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0
Net income (loss)	$ (6,090)	$ (2,597)	$ 326	$ (1,624)	$ (1,171)	$ (903)	$ (247)	$ (1,765)	$ (1,298)	$ (2,012)	$ (3,895)	$ (2,915)	$ (9,985)	$ (4,086)	$ (2,021)
Earnings Per Share, Basic and Diluted [Abstract]
Basic and diluted earnings per share, continuing operations (in dollars per share)	$ (0.45)	$ (0.19)	$ 0.03	$ (0.12)	$ (0.09)	$ (0.07)	$ (0.02)	$ (0.12)	$ (0.09)	$ (0.15)	$ (0.28)	$ (0.21)	$ (0.73)	$ (0.30)	$ (0.15)
Basic and diluted earnings per share, discontinued operations (in dollars per share)	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0
Basic and diluted earnings per share (in dollars per share)	$ (0.45)	$ (0.19)	$ 0.02	$ (0.12)	$ (0.09)	$ (0.07)	$ (0.02)	$ (0.12)	$ (0.09)	$ (0.15)	$ (0.28)	$ (0.21)	$ (0.73)	$ (0.30)	$ (0.15)
Basic weighted average shares outstanding (in shares)	0	0	0	0	0	0	0	0	0	0	0	0
Diluted weighted average shares outstanding (in shares)	0	0	0	0	0	0	0	0	0	0	0	0

Restatement and Revision of P_4

Restatement and Revision of Previously Issued Consolidated Financial Statements - Consolidated Statements of Operations (Additional Information) (Details) - USD ($) $ in Millions	3 Months Ended								6 Months Ended		9 Months Ended		12 Months Ended
	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Jun. 30, 2019	Jun. 30, 2018	Sep. 30, 2019	Sep. 30, 2018	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Increase (decrease) to selling, general, and administrative expense		$ (0.1)	$ (1.5)	$ 0.4
Increase (decrease) to revenue		(21.8)	(4.5)	1.6
Write-off of Assets | Restatement Impacts
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Increase (decrease) to selling, general, and administrative expense	$ 3.7	2.2	(0.3)	1.4	$ 1.4	$ 1.2	$ 0.5	$ 1.7	$ 1.1	$ 2.3	$ 3.3	$ 3.5	$ 6.9	$ 4.9	$ 1.3
Increase (decrease) to revenue	(0.4)												(0.4)
Reversal of Revenue | Restatement Impacts
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Increase (decrease) to revenue	(0.6)	(0.5)									(0.5)		(1.1)
Correction of misclassification of Selling and Marketing Expenses | Restatement Impacts
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Increase (decrease) to selling, general, and administrative expense	(0.2)	0.5	0.9	0.4	0.6	0.3	0.4	0.2	1.3	0.6	1.8	0.9	1.6	1.5	1.6
Increase (decrease) to revenue			$ 0.9	0.4	0.6	0.3	0.4	0.2	1.3	0.6		0.9
Correction for the timing and recognition of customer price concessions | Restatement Impacts
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Increase (decrease) to revenue	(1.3)												(1.3)		(0.3)
Tax adjustments related to adjustments | Restatement Impacts
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Increase (decrease) to income tax expense	(0.4)			0.1	(0.2)	$ (0.3)	0.1		0.1	0.1	0.1	(0.2)	(0.2)	0.4	(0.1)
Correction of other immaterial errors | Restatement Impacts
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Increase (decrease) to selling, general, and administrative expense	$ 0.5	$ (0.1)		0.2			$ 0.4	0.3	0.2	(0.2)		(0.2)	0.6	(0.2)	0.2
Increase (decrease) to revenue				0.1	(1.4)			0.3	0.1	0.3	0.2	0.3	0.1	(1.1)	(1.5)
Increase (decrease) to cost of sales				(0.1)	(1.2)			$ 0.1	(0.1)	$ 0.1	(0.1)	$ 0.1	0.1	(1.2)	$ (1.3)
(Increase) decrease to other expense (income)				$ (0.1)	$ (0.1)				$ (0.1)		$ (0.1)		$ (0.1)	$ 0.1

Restatement and Revision of P_5

Restatement and Revision of Previously Issued Consolidated Financial Statements - Consolidated Statements of Comprehensive Income (Details) - USD ($) $ in Thousands	3 Months Ended								6 Months Ended		9 Months Ended		12 Months Ended
	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Jun. 30, 2019	Jun. 30, 2018	Sep. 30, 2019	Sep. 30, 2018	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Net income (loss)	$ (7,304)	$ (2,200)	$ (618)	$ (3,385)	$ 13,861	$ 7,141	$ (1,121)	$ (2,183)	$ (4,003)	$ (3,304)	$ (6,203)	$ 3,837	$ (13,507)	$ 17,698	$ 15,884
Foreign currency translation adjustment	201	(18)	113	214	(1,135)	902	(412)	573	327	161	309	1,063	510	(73)	648
Loss on long-term intra-entity foreign currency transactions	294	(509)	121	15	60	(53)	(1,013)	0	136	(1,013)	(373)	(1,066)	(79)	(1,006)	0
Cash flow hedging activity	(143)	(127)	(877)	(422)	(352)	(301)	464	289	(1,299)	753	(1,426)	452	(1,569)	100	(749)
Reclassification of hedging activities into earnings	81	122	144	2	48	(102)	41	166	146	207	268	105	349	153	641
Pension plan adjustment	1,410	0	0	0	(1,920)	0	0	0	0	0	0	0	1,410	(1,920)	1,510
Reclassification of pension adjustments into earnings	35	127	102	84	141	115	142	158	186	300	313	415	348	556	306
Total other comprehensive income (loss), net of tax	1,878	(405)	(397)	(107)	(3,158)	561	(778)	1,186	(504)	408	(909)	969	969	(2,190)	2,356
Comprehensive income (loss)	(5,426)	(2,605)	(1,015)	(3,492)	10,703	7,702	(1,899)	(997)	(4,507)	(2,896)	(7,112)	4,805	(12,538)	15,508	18,240
As Previously Reported
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Net income (loss)	(1,214)	397	(944)	(1,761)	15,032	8,044	(874)	(418)	(2,705)	(1,292)	(2,308)	6,752	(3,522)	21,784	17,905
Foreign currency translation adjustment	857	(312)	226	330	(1,441)	1,257	(892)	917	556	25	244	1,282	1,101	(159)	689
Loss on long-term intra-entity foreign currency transactions	294	(509)	121	15	60	(53)	(1,013)	0	136	(1,013)	(373)	(1,066)	(79)	(1,006)	0
Cash flow hedging activity	(143)	(127)	(877)	(566)	(208)	(301)	464	289	(1,443)	753	(1,570)	452	(1,713)	244	(749)
Reclassification of hedging activities into earnings	81	122	144	2	48	(102)	41	166	146	207	268	105	349	153	641
Pension plan adjustment	1,410	0	0	0	(1,920)	0	0	0	0	0	0	0	1,410	(1,920)	1,510
Reclassification of pension adjustments into earnings	35	127	102	(10)	235	115	142	158	92	300	219	415	254	650	306
Total other comprehensive income (loss), net of tax	2,534	(699)	(284)	(229)	(3,226)	916	(1,258)	1,530	(513)	272	(1,212)	1,188	1,322	(2,038)	2,397
Comprehensive income (loss)	1,320	(302)	(1,228)	(1,990)	11,806	8,960	(2,132)	1,112	(3,218)	(1,020)	(3,520)	7,940	(2,200)	19,746	20,302
Restatement Impacts
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Net income (loss)	(6,090)	(2,597)	326	(1,624)	(1,171)	(903)	(247)	(1,765)	(1,298)	(2,012)	(3,895)	(2,915)	(9,985)	(4,086)	(2,021)
Foreign currency translation adjustment	(656)	294	(113)	(116)	306	(355)	480	(344)	(229)	136	65	(219)	(591)	86	(41)
Loss on long-term intra-entity foreign currency transactions	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0
Cash flow hedging activity	0	0	0	144	(144)	0	0	0	144	0	144	0	144	(144)	0
Reclassification of hedging activities into earnings	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0
Pension plan adjustment	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0
Reclassification of pension adjustments into earnings	0	0	0	94	(94)	0	0	0	94	0	94	0	94	(94)	0
Total other comprehensive income (loss), net of tax	(656)	294	(113)	122	68	(355)	480	(344)	9	136	303	(219)	(353)	(152)	(41)
Comprehensive income (loss)	$ (6,746)	$ (2,303)	$ 213	$ (1,502)	$ (1,103)	$ (1,258)	$ 233	$ (2,109)	$ (1,289)	$ (1,876)	$ (3,592)	$ (3,135)	$ (10,338)	$ (4,238)	$ (2,062)

Restatement and Revision of P_6

Restatement and Revision of Previously Issued Consolidated Financial Statements - Consolidated Balance Sheets (Details) $ / shares in Units, shares in Thousands, $ in Thousands	Dec. 31, 2019USD ($)$ / sharesshares	Sep. 30, 2019USD ($)	Jun. 30, 2019USD ($)	Mar. 31, 2019USD ($)	Dec. 31, 2018USD ($)$ / sharesshares	Sep. 30, 2018USD ($)	Jun. 30, 2018USD ($)	Mar. 31, 2018USD ($)	Dec. 31, 2017USD ($)
Current assets
Cash and cash equivalents	$ 2,142	$ 1,559	$ 1,029	$ 1,636	$ 4,420	$ 1,567	$ 1,393	$ 1,784
Trade receivables, net	108,381	103,091	86,268	79,102	98,361	112,309	76,132	79,358
Inventory	109,806	161,043	121,472	120,707	122,808	155,744	138,721	132,749
Prepaid expenses and other current assets	11,345	14,086	16,412	17,379	15,396	12,595	14,569	14,615
Current assets of discontinued operations	5,383	22,830	21,255	24,692	27,879	32,185	30,704	29,086
Total current assets	237,057	302,609	246,436	243,516	268,864	314,400	261,519	257,592
Property, plant and equipment, net	22,324	22,193	21,649	20,984	20,842	20,988	19,088	17,643	$ 15,979
Goodwill	6,253	6,253	6,253	6,253	6,253	6,253	6,253	6,253
Other intangible assets, net	3,141	3,483	3,828	4,174	4,519	4,864	5,209	5,555
Deferred income taxes	6,248	5,640	3,754	3,166	5,794	7,704	8,877	10,419
Deferred costs	10,941	8,804	8,564	8,316	7,868	10,153	9,825	10,187
Other non-current assets	2,085	1,553	1,984	2,403	2,672	3,282	3,178	3,068
Non-current assets of discontinued operations	614	1,744	4,420	4,446	4,606	5,313	5,688	5,661
Total assets	288,663	352,279	296,888	293,258	321,418	372,957	319,637	316,378
Current liabilities
Accounts payable	111,348	140,011	86,199	73,720	119,271	131,620	92,488	96,924
Accounts payable to NACCO Industries, Inc.	496	220	220	2,425	2,416	2,480	2,769	7,814
Revolving credit agreements	23,497	50,152	51,505	54,812	11,624	60,083	66,326	63,308
Accrued compensation	15,027	14,650	11,725	8,398	15,878	15,421	11,984	9,238
Accrued product returns	8,697	8,266	8,224	9,314	10,698	9,601	9,648	10,815
Other current liabilities	12,534	25,880	21,382	17,705	22,922	22,488	15,769	21,227
Current liabilities of discontinued operations	29,723	24,713	20,048	21,473	22,820	29,693	26,830	21,509
Total current liabilities	201,322	263,892	199,303	187,847	205,629	271,386	225,814	230,835
Revolving credit agreements	35,000	30,000	30,000	30,000	35,000	30,000	30,000	20,000
Other long-term liabilities	16,075	14,258	14,699	18,619	22,011	22,343	21,654	21,831
Non-current liabilities of discontinued operations	0	1,585	3,697	3,834	1,960	2,293	2,416	2,565
Total liabilities	252,397	309,735	247,699	240,300	264,600	326,022	279,884	275,231
Stockholders’ equity
Preferred stock, par value $0.01 per share	0				0
Capital in excess of par value	54,509				51,714
Treasury stock	(5,960)	(5,960)	(2,334)	0	0	0	0	0
Retained earnings	3,710	12,231	15,646	17,506	22,068	9,373	3,397	5,683
Accumulated other comprehensive loss	(16,132)	(18,009)	(17,604)	(17,207)	(17,101)	(13,941)	(14,502)	(13,724)
Total stockholders’ equity	36,266	42,544	49,189	52,958	56,818	46,935	39,753	41,147
Total liabilities and stockholders' equity	$ 288,663	352,279	296,888	293,258	$ 321,418	372,957	319,637	316,378
Preferred stock, par value (in usd per share) | $ / shares	$ 0.01				$ 0.01
Class A Common Stock
Stockholders’ equity
Common stock	$ 98	95	95	95	$ 93	92	92	92
Common stock, par value (in usd per share) | $ / shares	$ 0.01				$ 0.01
Common stock, shares, issued (in shares) | shares	9,805				9,291
Class B Common Stock
Stockholders’ equity
Common stock	$ 41	44	44	44	$ 44	45	45	45
Capital in excess of par value		54,143	53,342	52,520		51,366	50,721	49,051
Common stock, par value (in usd per share) | $ / shares	$ 0.01				$ 0.01
Common stock, shares, issued (in shares) | shares	4,076				4,422
Common stock, convertible conversion ratio	1				1
As Previously Reported
Current assets
Cash and cash equivalents	$ 2,142	1,866	1,131	1,721	$ 4,420	2,139	1,962	2,389
Trade receivables, net	113,781	106,135	89,579	92,534	100,821	113,683	77,623	88,579
Inventory	109,621	181,847	140,817	142,261	122,697	183,831	165,237	157,622
Prepaid expenses and other current assets	23,102	22,445	24,078	16,373	22,332	20,766	20,996	11,848
Current assets of discontinued operations	5,383	0	0	0	27,879	0	0	0
Total current assets	254,029	312,293	255,605	252,889	278,149	320,419	265,818	260,438
Property, plant and equipment, net	22,324	22,653	23,204	22,566	20,842	23,309	21,839	20,597
Goodwill	6,253	6,253	6,253	6,253	6,253	6,253	6,253	6,253
Other intangible assets, net	3,141	3,483	3,828	4,174	4,519	4,864	5,209	5,555
Deferred income taxes	3,853	6,161	6,169	5,493	5,518	10,450	10,894	12,200
Deferred costs	10,941	8,925	8,683	8,447	7,868	10,306	9,973	10,347
Other non-current assets	2,085	1,561	1,997	2,424	2,672	3,322	3,282	3,224
Non-current assets of discontinued operations	614	0	0	0	4,606	0	0	0
Total assets	303,240	361,329	305,739	302,246	330,427	378,923	323,268	318,614
Current liabilities
Accounts payable	111,117	147,206	91,737	80,649	119,264	143,955	103,461	108,185
Accounts payable to NACCO Industries, Inc.	496	220	220	2,425	2,416	2,480	2,769	9,285
Revolving credit agreements	23,497	59,702	58,955	62,212	11,624	69,883	75,476	65,508
Accrued compensation	14,277	15,568	12,091	8,903	15,525	16,575	12,531	9,833
Accrued product returns	8,697	8,266	8,224	9,314	10,698	9,601	9,648	10,815
Other current liabilities	12,873	30,651	27,930	24,109	24,554	27,139	19,099	22,751
Current liabilities of discontinued operations	29,723	0	0	0	22,820	0	0	0
Total current liabilities	200,680	261,613	199,157	187,612	206,901	269,633	222,984	226,377
Revolving credit agreements	35,000	30,000	32,000	32,000	35,000	30,000	30,000	20,000
Other long-term liabilities	12,501	14,961	15,485	19,555	21,128	24,840	24,274	24,600
Non-current liabilities of discontinued operations		0	0	0	1,960	0	0	0
Total liabilities	248,181	306,574	246,642	239,167	264,989	324,473	277,258	270,977
Stockholders’ equity
Preferred stock, par value $0.01 per share	0				0
Capital in excess of par value	54,344				51,714
Treasury stock	(5,960)	(5,960)	(2,334)		0	0	0	0
Retained earnings	22,524	24,955	25,773	27,959	30,897	17,031	10,152	12,191
Accumulated other comprehensive loss	(15,988)	(18,522)	(17,823)	(17,539)	(17,310)	(14,084)	(15,000)	(13,742)
Total stockholders’ equity	55,059	54,755	59,097	63,079	65,438	54,450	46,010	47,637
Total liabilities and stockholders' equity	$ 303,240	361,329	305,739	302,246	$ 330,427	378,923	323,268	318,614
Preferred stock, par value (in usd per share) | $ / shares	$ 0.01				$ 0.01
As Previously Reported | Class A Common Stock
Stockholders’ equity
Common stock	$ 98	95	95	95	$ 93	92	92	92
Common stock, par value (in usd per share) | $ / shares	$ 0.01				$ 0.01
Common stock, shares, issued (in shares) | shares	9,805				9,291
As Previously Reported | Class B Common Stock
Stockholders’ equity
Common stock	$ 41	44	44	44	$ 44	45	45	45
Capital in excess of par value		54,143	53,342	52,520		51,366	50,721	49,051
Common stock, par value (in usd per share) | $ / shares	$ 0.01				$ 0.01
Common stock, shares, issued (in shares) | shares	4,076				4,422
Common stock, convertible conversion ratio	1				1
Restatement Impacts
Current assets
Cash and cash equivalents	$ 0	0	0	0	$ 0	0	0	0
Trade receivables, net	(5,400)	(2,179)	(2,446)	(2,768)	(2,460)	(351)	(411)	(191)
Inventory	185	0	0	0	111	0	0	0
Prepaid expenses and other current assets	(11,757)	(7,505)	(6,723)	(6,605)	(6,936)	(5,668)	(3,888)	(2,655)
Current assets of discontinued operations	0	0	0	0	0	0	0	0
Total current assets	(16,972)	(9,684)	(9,169)	(9,373)	(9,285)	(6,019)	(4,299)	(2,846)
Property, plant and equipment, net	0	0	0	0	0	0	0	0
Goodwill	0	0	0	0	0	0	0	0
Other intangible assets, net	0	0	0	0	0	0	0	0
Deferred income taxes	2,395	634	318	385	276	53	668	610
Deferred costs	0	0	0	0	0	0	0	0
Other non-current assets	0	0	0	0	0	0	0	0
Non-current assets of discontinued operations	0	0	0	0	0	0	0	0
Total assets	(14,577)	(9,050)	(8,851)	(8,988)	(9,009)	(5,966)	(3,631)	(2,236)
Current liabilities
Accounts payable	231	16	0	0	7	0	0	0
Accounts payable to NACCO Industries, Inc.	0	0	0	0	0	0	0	0
Revolving credit agreements	0	0	0	0	0	0	0	0
Accrued compensation	750	389	387	370	353	356	325	338
Accrued product returns	0	0	0	0	0	0	0	0
Other current liabilities	(339)	1,874	(241)	(135)	(1,632)	1,397	2,505	4,120
Current liabilities of discontinued operations	0	0	0	0	0	0	0	0
Total current liabilities	642	2,279	146	235	(1,272)	1,753	2,830	4,458
Revolving credit agreements	0	0	0	0	0	0	0	0
Other long-term liabilities	3,574	882	911	898	883	(204)	(204)	(204)
Non-current liabilities of discontinued operations		0	0	0	0	0	0	0
Total liabilities	4,216	3,161	1,057	1,133	(389)	1,549	2,626	4,254
Stockholders’ equity
Preferred stock, par value $0.01 per share	0				0
Capital in excess of par value	165				0
Treasury stock	0	0	0		0	0	0	0
Retained earnings	(18,814)	(12,724)	(10,127)	(10,453)	(8,829)	(7,658)	(6,755)	(6,508)
Accumulated other comprehensive loss	(144)	513	219	332	209	143	498	18
Total stockholders’ equity	(18,793)	(12,211)	(9,908)	(10,121)	(8,620)	(7,515)	(6,257)	(6,490)
Total liabilities and stockholders' equity	$ (14,577)	(9,050)	(8,851)	(8,988)	$ (9,009)	(5,966)	(3,631)	(2,236)
Preferred stock, par value (in usd per share) | $ / shares	$ 0.01				$ 0.01
Restatement Impacts | Class A Common Stock
Stockholders’ equity
Common stock	$ 0	0	0	0	$ 0	0	0	0
Common stock, par value (in usd per share) | $ / shares	$ 0.01				$ 0.01
Common stock, shares, issued (in shares) | shares	9,805				9,291
Restatement Impacts | Class B Common Stock
Stockholders’ equity
Common stock	$ 0	0	0	0	$ 0	0	0	0
Capital in excess of par value		$ 0	$ 0	$ 0		$ 0	$ 0	$ 0
Common stock, par value (in usd per share) | $ / shares	$ 0.01				$ 0.01
Common stock, shares, issued (in shares) | shares	4,076				4,422
Common stock, convertible conversion ratio	1				1

Restatement and Revision of P_7

Restatement and Revision of Previously Issued Consolidated Financial Statements - Consolidated Balance Sheets (Additional Information) (Details) - USD ($) $ in Thousands	3 Months Ended						12 Months Ended
	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Increase (decrease) in inventory							$ (13,674)	$ 12,255	$ 16,566
Increase (decrease) in accounts payable							(7,043)	(7,719)	25,009
Restatement Impacts
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Increase (decrease) in inventory							82	(53)	81
Increase (decrease) in accounts payable							214	37	$ 0
Write-off of Assets | Restatement Impacts
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Increase (decrease) in trade receivables	$ (1,600)	$ (1,300)	$ (1,600)	$ (400)	$ (400)	$ 200	(2,500)	(600)
Increase (decrease) in prepaids and other assets	(7,600)	(6,700)	(6,600)	(5,700)	(3,900)	2,600	(12,400)	(6,900)
Increase (decrease) in other current liabilities	2,100	1,400	1,400	1,000	1,300	2,600	900	600
Reversal of Revenue | Restatement Impacts
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Increase (decrease) in trade receivables	(600)						(1,300)
Increase (decrease) in prepaids and other assets	100						200
Correction for the timing and recognition of customer price concessions | Restatement Impacts
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Increase (decrease) in trade receivables							(1,600)
Increase (decrease) in other current liabilities	200	200	200	300	200	300		200
Tax adjustments related to adjustments | Restatement Impacts
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Increase (decrease) in other current liabilities	(400)	(400)	(300)	100	200		(1,200)	(400)
Increase (decrease) in deferred income taxes	600	300	400	100	700	600	2,400	300
Increase (decrease) in other long-term liabilities	900	900	900	(200)	(200)	200	3,600	900
Correction of other immaterial errors | Restatement Impacts
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Increase (decrease) in trade receivables		(1,100)	(1,100)					(1,900)
Increase (decrease) in prepaids and other assets							500
Increase (decrease) in other current liabilities		(1,400)	(1,400)		800	1,200		(2,000)
Increase (decrease) in accrued compensation	$ 400	$ 400	$ 400	$ 400	$ 300	$ 300	700	400
Increase (decrease) to capital in excess of par							200
Increase (decrease) in inventory							200	$ 100
Increase (decrease) in accounts payable							$ 200

Restatement and Revision of P_8

Restatement and Revision of Previously Issued Consolidated Financial Statements - Consolidated Statements of Cash Flows (Details) - USD ($) $ in Thousands	3 Months Ended								6 Months Ended		9 Months Ended		12 Months Ended
	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Jun. 30, 2019	Jun. 30, 2018	Sep. 30, 2019	Sep. 30, 2018	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Operating activities
Income (loss) from continuing operations, net of tax	$ 13,304	$ 553	$ 1,898	$ (662)	$ 11,490	$ 9,030	$ 1,645	$ 894	$ 1,236	$ 2,539	$ 1,789	$ 11,569	$ 15,093	$ 23,059	$ 18,109
Adjustments to reconcile net income from continuing operations to net cash provided by operating activities:
Depreciation and amortization													4,002	4,277	4,072
Deferred income taxes													1,487	5,474	3,475
Stock compensation expense													2,797	3,618	323
Other													616	837	(1,167)
Net changes in operating assets and liabilities:
Affiliate payable													(1,920)	(5,300)	866
Trade receivables													(22,769)	18,529	(8,128)
Inventory													13,674	(12,255)	(16,566)
Other assets													1,127	(4,586)	(1,295)
Accounts payable													(7,043)	(7,719)	25,009
Other liabilities													(6,842)	(7,979)	3,605
Net cash provided by operating activities from continuing operations													222	17,955	28,303
Investing activities
Expenditures for property, plant and equipment													(4,122)	(7,759)	(6,198)
Other													0	0	21
Net cash used for investing activities from continuing operations													(4,122)	(7,759)	(6,177)
Financing activities
Net additions (reductions) to revolving credit agreements													11,873	(4,597)	12,630
Purchase of treasury stock													(5,960)	0	0
Cash dividends paid													0	0	(38,000)
Net cash provided by (used for) financing activities from continuing operations													1,062	(9,255)	(26,532)
Cash flows from discontinued operations
Net cash provided by (used for) operating activities from discontinued operations													3,953	(5,499)	5,137
Net cash provided by (used for) investing activities from discontinued operations													585	(305)	(1,176)
Net cash used for financing activities from discontinued operations													(103)	0	(70)
Cash provided by (used for) discontinued operations													4,435	(5,804)	3,891
Effect of exchange rate changes on cash													(785)	309	81
Cash, cash equivalents and restricted cash
(Decrease) increase for the year from continuing operations													(3,623)	1,250	(4,325)
Increase (decrease) for the year from discontinued operations													4,435	(5,804)	3,891
Balance at the beginning of the year				6,352				10,906	6,352	10,906	6,352	10,906	6,352	10,906	11,340
Balance at the end of the year	7,164				6,352								7,164	6,352	10,906
As Previously Reported
Operating activities
Income (loss) from continuing operations, net of tax	19,394	397	(944)	(1,761)	12,661	8,044	(874)	(418)	(2,705)	(1,292)	(2,308)	6,752	25,078	27,145	20,130
Adjustments to reconcile net income from continuing operations to net cash provided by operating activities:
Depreciation and amortization													4,002	4,277	4,072
Deferred income taxes													3,248	5,185	4,107
Stock compensation expense													2,632	3,618	323
Other													471	868	(1,167)
Net changes in operating assets and liabilities:
Affiliate payable													(1,920)	(5,300)	866
Trade receivables													(25,586)	16,298	(8,442)
Inventory													13,756	(12,308)	(16,485)
Other assets													(3,121)	(10,509)	(1,960)
Accounts payable													(7,257)	(7,756)	25,009
Other liabilities													(11,101)	(4,195)	1,850
Net cash provided by operating activities from continuing operations													202	17,323	28,303
Investing activities
Expenditures for property, plant and equipment													(4,122)	(7,759)	(6,198)
Other													0	0	21
Net cash used for investing activities from continuing operations													(4,122)	(7,759)	(6,177)
Financing activities
Net additions (reductions) to revolving credit agreements													11,873	(4,597)	12,630
Purchase of treasury stock													(5,960)	0	0
Cash dividends paid													0	0	(38,000)
Net cash provided by (used for) financing activities from continuing operations													1,062	(9,255)	(26,532)
Cash flows from discontinued operations
Net cash provided by (used for) operating activities from discontinued operations													3,953	(5,499)	5,137
Net cash provided by (used for) investing activities from discontinued operations													585	(305)	(1,176)
Net cash used for financing activities from discontinued operations													(103)	0	(70)
Cash provided by (used for) discontinued operations													4,435	(5,804)	3,891
Effect of exchange rate changes on cash													(765)	941	81
Cash, cash equivalents and restricted cash
(Decrease) increase for the year from continuing operations													(3,623)	1,250	(4,325)
Increase (decrease) for the year from discontinued operations													4,435	(5,804)	3,891
Balance at the beginning of the year				6,352				10,906	6,352	10,906	6,352	10,906	6,352	10,906	11,340
Balance at the end of the year	7,164				6,352								7,164	6,352	10,906
Restatement Impacts
Operating activities
Income (loss) from continuing operations, net of tax	(6,090)	$ (2,597)	$ 326	(1,624)	(1,171)	$ (903)	$ (247)	(1,765)	(1,298)	(2,012)	(3,895)	(2,915)	(9,985)	(4,086)	(2,021)
Adjustments to reconcile net income from continuing operations to net cash provided by operating activities:
Depreciation and amortization													0	0	0
Deferred income taxes													(1,761)	289	(632)
Stock compensation expense													165	0	0
Other													145	(31)	0
Net changes in operating assets and liabilities:
Affiliate payable													0	0	0
Trade receivables													2,817	2,231	314
Inventory													(82)	53	(81)
Other assets													4,248	5,923	665
Accounts payable													214	37	0
Other liabilities													4,259	(3,784)	1,755
Net cash provided by operating activities from continuing operations													20	632	0
Investing activities
Expenditures for property, plant and equipment													0	0	0
Other													0	0	0
Net cash used for investing activities from continuing operations													0	0	0
Financing activities
Net additions (reductions) to revolving credit agreements													0	0	0
Purchase of treasury stock													0	0	0
Cash dividends paid													0	0	0
Net cash provided by (used for) financing activities from continuing operations													0	0	0
Cash flows from discontinued operations
Net cash provided by (used for) operating activities from discontinued operations													0	0	0
Net cash provided by (used for) investing activities from discontinued operations													0	0	0
Net cash used for financing activities from discontinued operations													0	0	0
Cash provided by (used for) discontinued operations													0	0	0
Effect of exchange rate changes on cash													(20)	(632)	0
Cash, cash equivalents and restricted cash
(Decrease) increase for the year from continuing operations													0	0	0
Increase (decrease) for the year from discontinued operations													0	0	0
Balance at the beginning of the year				$ 0				$ 0	$ 0	$ 0	$ 0	$ 0	0	0	0
Balance at the end of the year	$ 0				$ 0								0	0	0
Common Class A and B
Financing activities
Cash dividends paid													(4,851)	(4,658)	(1,162)
Common Class A and B | As Previously Reported
Financing activities
Cash dividends paid													(4,851)	(4,658)	(1,162)
Common Class A and B | Restatement Impacts
Financing activities
Cash dividends paid													$ 0	$ 0	$ 0

Restatement and Revision of P_9

Restatement and Revision of Previously Issued Consolidated Financial Statements - Consolidated Statements of Equity (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended								6 Months Ended		9 Months Ended		12 Months Ended
	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Jun. 30, 2019	Jun. 30, 2018	Sep. 30, 2019	Sep. 30, 2018	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Balance, beginning of period	$ 42,544	$ 49,189	$ 52,958	$ 56,818	$ 46,935	$ 39,753	$ 41,147	$ 42,026	$ 56,818	$ 42,026	$ 56,818	$ 42,026	$ 56,818	$ 42,026	$ 62,948
Net income (loss)	(7,304)	(2,200)	(618)	(3,385)	13,861	7,141	(1,121)	(2,183)	(4,003)	(3,304)	(6,203)	3,837	(13,507)	17,698	15,884
Issuance of common stock, net of conversions	(1)			1	(444)	246	198	324					0	324	0
Purchase of treasury stock	0	(3,626)	(2,334)										(5,960)	0
Stock compensation expense	367	801	822	807	792	399	1,472	955					2,797	3,618
Cash dividends	(1,217)	(1,215)	(1,242)	(1,177)	(1,166)	(1,165)	(1,165)	(1,162)					(4,851)	(4,658)	(38,000)
Other comprehensive loss	1,761	(654)	(643)	(192)	(3,349)	548	(961)	863					272	(2,899)	1,409
Reclassification adjustment to net income	116	249	246	86	189	13	183	324					697	709	947
Balance, end of period	$ 36,266	$ 42,544	$ 49,189	$ 52,958	$ 56,818	$ 46,935	$ 39,753	$ 41,147	49,189	39,753	42,544	46,935	$ 36,266	$ 56,818	$ 42,026
Common stock dividends (in dollars per share)	$ 0.9	$ 0.9	$ 0.9	$ 0.085	$ 0.085	$ 0.085	$ 0.085	$ 0.085					$ 0.355	$ 0.34	$ 0.085
As Previously Reported
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Balance, beginning of period				$ 65,438				$ 46,408	65,438	46,408	65,438	46,408	$ 65,438	$ 46,408	$ 65,268
Net income (loss)	$ (1,214)	$ 397	$ (944)	(1,761)	$ 15,032	$ 8,044	$ (874)	(418)	(2,705)	(1,292)	(2,308)	6,752	(3,522)	21,784	17,905
Issuance of common stock, net of conversions													0	324	0
Purchase of treasury stock													(5,960)	0
Stock compensation expense													2,632	3,618
Cash dividends													(4,851)	(4,658)	(38,000)
Other comprehensive loss													719	(2,841)	1,450
Reclassification adjustment to net income													603	803	947
Balance, end of period	55,059				65,438								$ 55,059	$ 65,438	$ 46,408
Common stock dividends (in dollars per share)													$ 0.355	$ 0.34	$ 0.085
Restatement Impacts
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Balance, beginning of period				(8,620)				(4,382)	(8,620)	(4,382)	(8,620)	(4,382)	$ (8,620)	$ (4,382)	$ (2,320)
Net income (loss)	(6,090)	(2,597)	326	(1,624)	(1,171)	(903)	(247)	(1,765)	(1,298)	(2,012)	(3,895)	(2,915)	(9,985)	(4,086)	(2,021)
Stock compensation expense													165
Other comprehensive loss													(447)	(58)	(41)
Reclassification adjustment to net income				100									94	(94)
Balance, end of period	(18,793)				(8,620)								$ (18,793)	$ (8,620)	$ (4,382)
Common stock dividends (in dollars per share)													$ 0.355	$ 0.34	$ 0.085
Capital in Excess of Par Value (1)
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Balance, beginning of period	54,143	53,342	52,520	51,714	51,366	50,721	49,051	47,773	51,714	47,773	51,714	47,773	$ 51,714	$ 47,773	$ 75,031
Issuance of common stock, net of conversions	(1)			(1)	(444)	246	198	323					(2)	323	(136)
Stock compensation expense	367	801	822	807	792	399	1,472	955					2,797	3,618
Cash dividends	0	0	0	0											(27,122)
Balance, end of period	54,509	54,143	53,342	52,520	51,714	51,366	50,721	49,051	53,342	50,721	54,143	51,366	54,509	51,714	47,773
Capital in Excess of Par Value (1) | As Previously Reported
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Balance, beginning of period				51,714				47,773	51,714	47,773	51,714	47,773	51,714	47,773	75,031
Issuance of common stock, net of conversions													(2)	323	(136)
Stock compensation expense													2,632	3,618
Cash dividends															(27,122)
Balance, end of period	54,344				51,714								54,344	51,714	47,773
Capital in Excess of Par Value (1) | Restatement Impacts
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Balance, beginning of period				0				0	0	0	0	0	0	0	0
Stock compensation expense													165
Balance, end of period	165				0								165	0	0
Treasury Stock
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Balance, beginning of period	(5,960)	(2,334)	0	0				0	0	0	0	0	0	0	0
Purchase of treasury stock	0	(3,626)	(2,334)										(5,960)
Balance, end of period	(5,960)	(5,960)	(2,334)	0	0				(2,334)		(5,960)		(5,960)	0	0
Treasury Stock | As Previously Reported
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Balance, beginning of period				0				0	0	0	0	0	0	0	0
Purchase of treasury stock													(5,960)
Balance, end of period	(5,960)				0								(5,960)	0	0
Treasury Stock | Restatement Impacts
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Balance, beginning of period				0				0	0	0	0	0	0	0	0
Balance, end of period	0				0								0	0	0
Retained Earnings (1)
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Balance, beginning of period	12,231	15,646	17,506	22,068	9,373	3,397	5,683	7,860	22,068	7,860	22,068	7,860	22,068	7,860	4,016
Net income (loss)	(7,304)	(2,200)	(618)	(3,385)	13,861	7,141	(1,121)	(2,183)					(13,507)	17,698	15,884
Cash dividends	(1,217)	(1,215)	(1,242)	(1,177)	(1,166)	(1,165)	(1,165)	(1,162)					(4,851)	(4,658)	(10,878)
Reclassification adjustment to net income														0
Balance, end of period	3,710	12,231	15,646	17,506	22,068	9,373	3,397	5,683	15,646	3,397	12,231	9,373	3,710	22,068	7,860
Retained Earnings (1) | As Previously Reported
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Balance, beginning of period				30,897				12,603	30,897	12,603	30,897	12,603	30,897	12,603	6,738
Net income (loss)													(3,522)	21,784	17,905
Cash dividends													(4,851)	(4,658)	(10,878)
Reclassification adjustment to net income														0
Balance, end of period	22,524				30,897								22,524	30,897	12,603
Retained Earnings (1) | Restatement Impacts
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Balance, beginning of period				(8,829)				(4,743)	(8,829)	(4,743)	(8,829)	(4,743)	(8,829)	(4,743)	(2,722)
Net income (loss)													(9,985)	(4,086)	(2,021)
Balance, end of period	(18,814)				(8,829)								(18,814)	(8,829)	(4,743)
Accumulated Other Comprehensive Income (Loss)
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Balance, beginning of period	(18,009)	(17,604)	(17,207)	(17,101)	(13,941)	(14,502)	(13,724)	(13,743)	(17,101)	(13,743)	(17,101)	(13,743)	(17,101)	(13,743)	(16,099)
Other comprehensive loss	1,761	(654)	(643)	(192)	(3,349)	548	(961)	863					272	(2,899)	1,409
Reclassification adjustment to net income	116	249	246	86	189	13	183	324					697	709	947
Balance, end of period	(16,132)	(18,009)	(17,604)	(17,207)	(17,101)	(13,941)	(14,502)	(13,724)	(17,604)	(14,502)	(18,009)	(13,941)	(16,132)	(17,101)	(13,743)
Accumulated Other Comprehensive Income (Loss) | As Previously Reported
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Balance, beginning of period				(17,310)				(14,104)	(17,310)	(14,104)	(17,310)	(14,104)	(17,310)	(14,104)	(16,501)
Other comprehensive loss													719	(2,841)	1,450
Reclassification adjustment to net income													603	803	947
Balance, end of period	(15,988)				(17,310)								(15,988)	(17,310)	(14,104)
Accumulated Other Comprehensive Income (Loss) | Restatement Impacts
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Balance, beginning of period				209				361	209	361	209	361	209	361	402
Other comprehensive loss													(447)	(58)	(41)
Reclassification adjustment to net income													94	(94)
Balance, end of period	(144)				209								(144)	209	361
Class A Common Stock | Common Stock
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Balance, beginning of period	95	95	95	93	92	92	92	88	93	88	93	88	93	88	0
Issuance of common stock, net of conversions	3			2	1			4					5	5	88
Balance, end of period	98	95	95	95	93	92	92	92	95	92	95	92	98	93	88
Class A Common Stock | Common Stock | As Previously Reported
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Balance, beginning of period				93				88	93	88	93	88	93	88	0
Issuance of common stock, net of conversions													5	5	88
Balance, end of period	98				93								98	93	88
Class A Common Stock | Common Stock | Restatement Impacts
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Balance, beginning of period				0				0	0	0	0	0	0	0	0
Balance, end of period	0				0								0	0	0
Class B Common Stock | Common Stock
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Balance, beginning of period	44	44	44	44	45	45	45	48	44	48	44	48	44	48	0
Issuance of common stock, net of conversions	(3)				(1)			(3)					(3)	(4)	48
Balance, end of period	41	$ 44	$ 44	44	44	$ 45	$ 45	45	44	45	44	45	41	44	48
Class B Common Stock | Common Stock | As Previously Reported
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Balance, beginning of period				44				48	44	48	44	48	44	48	0
Issuance of common stock, net of conversions													(3)	(4)	48
Balance, end of period	41				44								41	44	48
Class B Common Stock | Common Stock | Restatement Impacts
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Balance, beginning of period				$ 0				$ 0	$ 0	$ 0	$ 0	$ 0	0	0	0
Balance, end of period	$ 0				$ 0								0	0	0
Common Class A and B
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Cash dividends														(4,658)	(1,162)
Common Class A and B | As Previously Reported
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Cash dividends															(1,162)
Common Class A and B | Retained Earnings (1)
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Cash dividends													$ (4,851)	$ (4,658)	(1,162)
Common Class A and B | Retained Earnings (1) | As Previously Reported
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Cash dividends															$ (1,162)

Discontinued Operations (Income

Discontinued Operations (Income Statement Disclosures) (Details) - USD ($) $ in Thousands	3 Months Ended								6 Months Ended		9 Months Ended		12 Months Ended
	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Jun. 30, 2019	Jun. 30, 2018	Sep. 30, 2019	Sep. 30, 2018	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Loss from discontinued operations, net of tax	$ (20,608)	$ (2,753)	$ (2,516)	$ (2,723)	$ 2,371	$ (1,889)	$ (2,766)	$ (3,077)	$ (5,239)	$ (5,843)	$ (7,992)	$ (7,732)	$ (28,600)	$ (5,361)	$ (2,225)
KC | Discontinued Operations
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Revenue													100,860	113,469	128,520
Cost of sales													62,927	61,972	69,708
Gross profit													37,933	51,497	58,812
Selling, general and administrative expenses													54,047	58,035	61,033
Lease termination expense													15,186	0	435
Operating loss													(31,300)	(6,538)	(2,656)
Interest expense													583	361	258
Other expense, net													26	33	57
Loss from discontinued operations before income taxes													(31,909)	(6,932)	(2,971)
Income tax benefit													(3,309)	(1,571)	(746)
Loss from discontinued operations, net of tax													(28,600)	$ (5,361)	$ (2,225)
Severance termination benefits													1,800
Unpaid severance termination benefits	$ 400												$ 400

Discontinued Operations (Balanc

Discontinued Operations (Balance Sheet Disclosures) (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018
Assets
Current assets of discontinued operations	$ 5,383	$ 22,830	$ 21,255	$ 24,692	$ 27,879	$ 32,185	$ 30,704	$ 29,086
Non-current assets of discontinued operations	614	1,744	4,420	4,446	4,606	5,313	5,688	5,661
Liabilities
Current liabilities of discontinued operations	29,723	24,713	20,048	21,473	22,820	29,693	26,830	21,509
Non-current liabilities of discontinued operations	0	$ 1,585	$ 3,697	$ 3,834	1,960	$ 2,293	$ 2,416	$ 2,565
KC | Discontinued Operations
Assets
Cash and cash equivalents	5,022				1,932
Credit card receivables	51				1,771
Inventory	0				21,994
Prepaid expenses and other current assets	310				2,182
Current assets of discontinued operations	5,383				27,879
Property, plant and equipment, net	0				1,788
Deferred income taxes	614				2,645
Other non-current assets	0				173
Non-current assets of discontinued operations	614				4,606
Liabilities
Accounts payable	4,594				13,704
Accrued compensation	1,058				1,498
Accrued product returns	0				243
Lease termination liability	17,248				0
Other current liabilities	6,823				7,375
Current liabilities of discontinued operations	29,723				22,820
Other long-term liabilities	0				1,960
Non-current liabilities of discontinued operations	$ 0				$ 1,960

Discontinued Operations (Future

Discontinued Operations (Future Minimum Lease Payments) (Details) $ in Thousands	Dec. 31, 2019USD ($)
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
2020	$ 6,114
2021	4,089
2022	1,816
2023	1,574
2024	1,590
Subsequent to 2024	16,527
Total minimum lease payments	31,710
KC | Discontinued Operations
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
2020	10,942
2021	5,863
2022	4,027
2023	2,458
2024	1,534
Subsequent to 2024	1,669
Total minimum lease payments	26,493
Minimum sublease rental payments due	$ 6,200

Discontinued Operations (Narrat

Discontinued Operations (Narrative) (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Rental expense from discontinued operations, net	$ 5.6	$ 5.6	$ 5.3
KC | Discontinued Operations
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Rental expense from discontinued operations, net	$ 14.3	$ 18	$ 19.7

Property, Plant and Equipment_3

Property, Plant and Equipment, Net (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2017
Property, Plant and Equipment [Line Items]
Property, plant and equipment, at cost	$ 67,859				$ 64,247
Less allowances for depreciation and amortization	45,535				43,405
Property, plant and equipment, net	22,324	$ 22,193	$ 21,649	$ 20,984	20,842	$ 20,988	$ 19,088	$ 17,643	$ 15,979
Land
Property, Plant and Equipment [Line Items]
Property, plant and equipment, at cost	226				226
Furniture and fixtures
Property, Plant and Equipment [Line Items]
Property, plant and equipment, at cost	13,071				12,583
Building and improvements
Property, Plant and Equipment [Line Items]
Property, plant and equipment, at cost	10,116				10,084
Machinery and equipment
Property, Plant and Equipment [Line Items]
Property, plant and equipment, at cost	32,761				30,728
Construction in progress, including internal-use capitalized software
Property, Plant and Equipment [Line Items]
Property, plant and equipment, at cost	$ 11,685				$ 10,626

Intangible Assets (Details)

Intangible Assets (Details) - USD ($) $ in Thousands	3 Months Ended								6 Months Ended		9 Months Ended		12 Months Ended
	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Jun. 30, 2019	Jun. 30, 2018	Sep. 30, 2019	Sep. 30, 2018	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Finite-Lived Intangible Assets, Net [Abstract]
Gross Carrying Amount	$ 10,100				$ 10,100								$ 10,100	$ 10,100
Accumulated Amortization	(6,959)				(5,581)								(6,959)	(5,581)
Net Balance	3,141	$ 3,483	$ 3,828	$ 4,174	4,519	$ 4,864	$ 5,209	$ 5,555	$ 3,828	$ 5,209	$ 3,483	$ 4,864	3,141	4,519
Amortization of intangible assets	341	$ 345	$ 346	$ 345	345	$ 345	$ 346	$ 345	$ 691	$ 691	$ 1,036	$ 1,036	1,377	1,381	$ 1,381
Expected annual amortization expense, 2020	1,200												1,200
Expected annual amortization expense, 2021	200												200
Expected annual amortization expense, 2022	200												200
Expected annual amortization expense, 2023	200												200
Expected annual amortization expense, 2024	200												$ 200
Intangible assets, weighted average amortization period													8 years 10 months 24 days
Customer relationships
Finite-Lived Intangible Assets, Net [Abstract]
Gross Carrying Amount	5,760				5,760								$ 5,760	5,760
Accumulated Amortization	(4,840)				(3,880)								(4,840)	(3,880)
Net Balance	920				1,880								920	1,880
Trademarks
Finite-Lived Intangible Assets, Net [Abstract]
Gross Carrying Amount	3,100				3,100								3,100	3,100
Accumulated Amortization	(1,008)				(808)								(1,008)	(808)
Net Balance	2,092				2,292								2,092	2,292
Other intangibles
Finite-Lived Intangible Assets, Net [Abstract]
Gross Carrying Amount	1,240				1,240								1,240	1,240
Accumulated Amortization	(1,111)				(893)								(1,111)	(893)
Net Balance	$ 129				$ 347								$ 129	$ 347

Current and Long-Term Financi_3

Current and Long-Term Financing (Debt Schedule) (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018
Debt Instrument [Line Items]
Total debt outstanding	$ 58,497				$ 46,624
Revolving credit agreements	35,000	$ 30,000	$ 30,000	$ 30,000	35,000	$ 30,000	$ 30,000	$ 20,000
HBB
Debt Instrument [Line Items]
Total outstanding borrowings	58,305				45,733
Other debt	192				891
Current portion of borrowings outstanding	23,497				11,624
Revolving credit agreements	35,000				35,000
Current portion and long-term portion of borrowings outstanding	58,497				46,624
Total available borrowings, net of limitations, under revolving credit agreements	114,366				114,669
Unused revolving credit agreements	$ 56,061				$ 68,936
Weighted average stated interest rate on total borrowings	4.16%				4.12%
Weighted average effective interest rate on total borrowings (including interest rate swap agreements)	3.82%				3.45%

Current and Long-Term Financi_4

Current and Long-Term Financing (Narrative) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018
Line of Credit Facility [Line Items]
Interest paid	$ 3,100,000	$ 3,100,000	$ 1,600,000
Interest capitalized	400,000	300,000	$ 200,000
Assets held as collateral	288,663,000	321,418,000		$ 352,279,000	$ 296,888,000	$ 293,258,000	$ 372,957,000	$ 319,637,000	$ 316,378,000
HBB
Line of Credit Facility [Line Items]
Line of credit facility, maximum borrowing capacity	$ 115,000,000
Line of credit facility, unused capacity, commitment fee percentage	0.25%
Dividend restriction from closing date	$ 5,000,000
Dividend restriction period following closing date of credit facility	30 days
Dividend restriction credit facility excess availability requirement	$ 15,000,000
Dividend restriction credit facility excess availability requirement as defined within the agreement	$ 25,000,000
HBB | Base Rate | US Dollar
Line of Credit Facility [Line Items]
Basis spread on variable rate	0.00%
HBB | Base Rate | Canadian Dollar
Line of Credit Facility [Line Items]
Basis spread on variable rate	0.00%
HBB | LIBOR Rate | US Dollar
Line of Credit Facility [Line Items]
Basis spread on variable rate	1.75%
HBB | LIBOR Rate | Canadian Dollar
Line of Credit Facility [Line Items]
Basis spread on variable rate	1.75%
Operating Segments | HBB
Line of Credit Facility [Line Items]
Assets held as collateral	$ 297,200,000
Interest Rate Swaps, Extending to January 2020 and January 2024 | HBB
Line of Credit Facility [Line Items]
Notional Amount	$ 35,000,000
Average Fixed Rate	1.50%
Delayed start interest rate swaps, Extending to January 2024 | HBB
Line of Credit Facility [Line Items]
Notional Amount	$ 10,000,000	$ 10,000,000
Average Fixed Rate	1.70%	1.70%

Derivative Financial Instrume_3

Derivative Financial Instruments (Narrative) (Details) - HBB $ in Millions, $ in Millions	Dec. 31, 2019USD ($)	Dec. 31, 2019CAD ($)	Dec. 31, 2018USD ($)	Dec. 31, 2018CAD ($)
Foreign currency exchange contracts
Derivative [Line Items]
Notional amount of foreign currency derivatives (in CAD)		$ 13.2		$ 13
Net receivable approximated by fair value of contracts	$ 0.3		$ 0.1
Interest rate swap agreements
Derivative [Line Items]
Interest rate swap agreement net receivable	$ 0.1		$ 1.1

Derivative Financial Instrume_4

Derivative Financial Instruments (Schedule of Interest Rate Derivatives) (Details) - HBB - USD ($) $ in Millions	Dec. 31, 2019	Dec. 31, 2018
Interest rate swaps, Extending to January 2020
Derivative [Line Items]
Notional Amount	$ 20	$ 20
Average Fixed Rate	1.40%	1.40%
Interest rate swaps, Extending To January 2024
Derivative [Line Items]
Notional Amount	$ 15	$ 15
Average Fixed Rate	1.60%	1.60%
Delayed start interest rate swaps, Extending to January 2024
Derivative [Line Items]
Notional Amount	$ 10	$ 10
Average Fixed Rate	1.70%	1.70%

Derivative Financial Instrume_5

Derivative Financial Instruments (Fair Value of Derivative Instruments as Recorded in Consolidated Balance Sheets) (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Derivatives, Fair Value [Line Items]
Total derivatives, asset derivatives	$ 0	$ 1,290
Total derivatives, liability derivatives	390	87
Designated as hedging instrument | Prepaid expenses and other current assets
Derivatives, Fair Value [Line Items]
Interest rate swap agreements, asset derivatives	0	349
Foreign currency exchange contracts, asset derivatives	0	231
Designated as hedging instrument | Other current liabilities
Derivatives, Fair Value [Line Items]
Interest rate swap agreements, liability derivatives	21	0
Foreign currency exchange contracts, liability derivatives	308	87
Designated as hedging instrument | Other non-current assets
Derivatives, Fair Value [Line Items]
Interest rate swap agreements, asset derivatives	0	710
Designated as hedging instrument | Other long-term liabilities
Derivatives, Fair Value [Line Items]
Interest rate swap agreements, liability derivatives	$ 61	$ 0

Leasing Arrangements (Details)

Leasing Arrangements (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Operating Leases
2020	$ 6,114
2021	4,089
2022	1,816
2023	1,574
2024	1,590
Subsequent to 2024	16,527
Total minimum lease payments	31,710
Rental expense for all operating leases	$ 5,600	$ 5,600	$ 5,300

Stockholders' Equity and Earn_3

Stockholders' Equity and Earnings Per Share (Authorized Capital Stock) (Details) - shares	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Class of Stock [Line Items]
Preferred stock, shares authorized (in shares)	5,000,000	5,000,000
Treasury Stock (in shares)	364,893	0	0
Shares Outstanding Class A
Class of Stock [Line Items]
Common stock, shares authorized (in shares)	70,000,000	70,000,000
Common stock issued during period (in shares)	169,000	32,000
Shares Outstanding Class B
Class of Stock [Line Items]
Common stock, shares authorized (in shares)	30,000,000	30,000,000
Class B Common converted to Class A Common (in shares)	345,000	387,000

Stockholders' Equity and Earn_4

Stockholders' Equity and Earnings Per Share (Narrative) (Details) - USD ($) $ in Thousands	3 Months Ended			12 Months Ended
	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017	Nov. 06, 2019	May 31, 2018
Class of Stock [Line Items]
Shares repurchased (in shares)				364,893	0	0
Shares repurchased	$ 0	$ 3,626	$ 2,334	$ 5,960	$ 0
Stock Repurchase Program | Class A Common Stock
Class of Stock [Line Items]
Approved repurchase amount (up to)							25,000,000	25,000,000

Stockholders' Equity and Earn_5

Stockholders' Equity and Earnings Per Share (Reclassification out of AOCI) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Beginning balance	$ 56,818
Reclassification due to adoption of ASU 2018-02		$ 0
Other comprehensive income (loss)	164	(3,571)	$ 2,638
Reclassification adjustment to net income	1,217	942	1,427
Tax effects	(412)	439	(1,709)
Ending balance	36,266	56,818
Foreign Currency
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Beginning balance	(8,652)	(7,573)	(8,221)
Reclassification due to adoption of ASU 2018-02		0
Other comprehensive income (loss)	481	(1,162)	648
Reclassification adjustment to net income	0	0	0
Tax effects	(50)	83	0
Ending balance	(8,221)	(8,652)	(7,573)
Deferred Gain (Loss) on Cash Flow Hedging
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Beginning balance	879	508	616
Reclassification due to adoption of ASU 2018-02		118
Other comprehensive income (loss)	(2,199)	174	(456)
Reclassification adjustment to net income	490	213	916
Tax effects	489	(134)	(568)
Ending balance	(341)	879	508
Pension Plan Adjustment
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Beginning balance	(9,328)	(6,678)	(8,494)
Reclassification due to adoption of ASU 2018-02		(1,286)
Other comprehensive income (loss)	1,882	(2,583)	2,446
Reclassification adjustment to net income	727	729	511
Tax effects	(851)	490	(1,141)
Ending balance	(7,570)	(9,328)	(6,678)
Accumulated Other Comprehensive Income (Loss)
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Beginning balance	(17,101)	(13,743)	(16,099)
Reclassification due to adoption of ASU 2018-02		(1,168)
Ending balance	$ (16,132)	$ (17,101)	$ (13,743)

Stockholders' Equity and Earn_6

Stockholders' Equity and Earnings Per Share (Weighted Average Number of Shares Outstanding Reconciliation) (Details) - $ / shares	3 Months Ended								6 Months Ended		9 Months Ended		12 Months Ended
	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Jun. 30, 2019	Jun. 30, 2018	Sep. 30, 2019	Sep. 30, 2018	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Equity [Abstract]
Basic weighted average shares outstanding (in shares)	13,518,000	13,579,000	13,813,000	13,786,000	13,714,000	13,704,000	13,695,000	13,683,000	13,800,000	13,689,000	13,726,000	13,694,000	13,690,000	13,699,000	13,673,000
Dilutive effect of share-based compensation awards (in shares)													36,000	32,000	12,000
Diluted weighted average shares outstanding (in shares)	13,625,000	13,595,000	13,826,000	13,786,000	13,844,000	13,713,000	13,704,000	13,692,000	13,813,000	13,693,000	13,731,000	13,697,000	13,726,000	13,731,000	13,685,000
Earnings Per Share, Basic and Diluted [Abstract]
Basic and diluted earnings per share, continuing operations (in dollars per share)	$ 0.98	$ 0.04	$ 0.14	$ (0.05)	$ 0.84	$ 0.66	$ 0.12	$ 0.07	$ 0.09	$ 0.19	$ 0.13	$ 0.84	$ 1.10	$ 1.68	$ 1.32
Basic and diluted earnings per share, discontinued operations (in dollars per share)	(1.52)	(0.20)	(0.18)	(0.20)	0.17	(0.14)	(0.20)	(0.22)	(0.38)	(0.43)	(0.58)	(0.56)	(2.09)	(0.39)	(0.16)
Basic and diluted earnings per share (in dollars per share)	$ (0.54)	$ (0.16)	$ (0.04)	$ (0.25)	$ 1.01	$ 0.52	$ (0.08)	$ (0.15)	$ (0.29)	$ (0.24)	$ (0.45)	$ 0.28	$ (0.99)	$ 1.29	$ 1.16

Revenue (Details)

Revenue (Details) - USD ($) $ in Thousands

3 Months Ended

6 Months Ended

9 Months Ended

12 Months Ended

Dec. 31, 2019

Sep. 30, 2019

Jun. 30, 2019

Mar. 31, 2019

Dec. 31, 2018

Sep. 30, 2018

Jun. 30, 2018

Mar. 31, 2018

Jun. 30, 2019

Jun. 30, 2018

Sep. 30, 2019

Sep. 30, 2018

Dec. 31, 2019

Dec. 31, 2018

Dec. 31, 2017

Disaggregation of Revenue [Line Items]

Total revenues

$ 204,570

$ 149,508

$ 131,065

$ 126,642

$ 198,166

$ 171,301

$ 135,583

$ 125,032

$ 257,707

$ 260,615

$ 407,216

$ 431,916

$ 611,786

$ 630,082

$ 612,056

HBB

Disaggregation of Revenue [Line Items]

Total revenues

611,786

630,082

Product | HBB

Disaggregation of Revenue [Line Items]

Total revenues

$ 607,307

626,423

Electric Appliances | Maximum

Disaggregation of Revenue [Line Items]

Warranty term

10 years

Product and Service, Other | Maximum

Disaggregation of Revenue [Line Items]

Warranty term

3 years

Product and Service, Other | Minimum

Disaggregation of Revenue [Line Items]

Warranty term

1 year

Licensing | HBB

Disaggregation of Revenue [Line Items]

Total revenues

$ 4,479

$ 3,659

Wal-Mart | Sales Revenue, Net

Disaggregation of Revenue [Line Items]

Concentration risk (percent)

33.00%

33.00%

32.00%

Amazon | Sales Revenue, Net

Disaggregation of Revenue [Line Items]

Concentration risk (percent)

14.00%

10.00%

12.00%

Five largest customers | Sales Revenue, Net

Disaggregation of Revenue [Line Items]

Concentration risk (percent)

58.00%

53.00%

54.00%

Contingencies (Details)

Contingencies (Details)	May 03, 2019USD ($)	Jun. 30, 2019USD ($)	Dec. 31, 2019USD ($)lease	Dec. 31, 2018USD ($)
Loss Contingencies [Line Items]
Damages awarded	$ 3,200,000	$ 3,200,000
Number of leases allegedly breached | lease			49
Accrual for environmental investigation and remediation activities			$ 4,400,000	$ 8,200,000
Loss contingency receivable			1,500,000
Minimum
Loss Contingencies [Line Items]
Estimate of additional expenses			0
Maximum
Loss Contingencies [Line Items]
Estimate of additional expenses			$ 4,000,000

Income Taxes (Income Before Inc

Income Taxes (Income Before Income Taxes and Provision for Income Taxes) (Details) - USD ($) $ in Thousands	3 Months Ended								6 Months Ended		9 Months Ended		12 Months Ended
	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Jun. 30, 2019	Jun. 30, 2018	Sep. 30, 2019	Sep. 30, 2018	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Income (loss) before income taxes
Domestic													$ 24,835	$ 30,835	$ 34,136
Foreign													(658)	(350)	2,940
Total													24,177	30,485	37,076
Current income tax provision (benefit):
Federal													2,966	(323)	12,647
State													1,106	356	1,396
Foreign													3,525	1,919	1,449
Total current													7,597	1,952	15,492
Deferred income tax provision (benefit):
Federal													856	5,592	3,417
State													1,676	447	(96)
Foreign													(1,045)	(565)	154
Total deferred													1,487	5,474	3,475
Income tax provision	$ 5,699	$ 2,449	$ 630	$ 307	$ 3,420	$ 2,280	$ 811	$ 916	$ 937	$ 1,727	$ 3,385	$ 4,007	$ 9,084	$ 7,426	$ 18,967

Income Taxes (Textual) (Details

Income Taxes (Textual) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Income Tax Contingency [Line Items]
Deferred tax expense	$ 1,487,000	$ 5,474,000	$ 3,475,000
Income tax refunds	100,000	100,000	0
Permanent items	3,000,000	1,400,000	600,000
Undistributed Earnings of Foreign Subsidiaries	13,200,000
Federal
Income Tax Contingency [Line Items]
Income tax payments	1,900,000	8,300,000	9,900,000
Foreign and State
Income Tax Contingency [Line Items]
Income tax payments	3,600,000	$ 2,600,000	$ 1,900,000
Discontinued Operations | KC
Income Tax Contingency [Line Items]
Deferred tax expense	$ 2,000,000

Income Taxes (Reconciliation of

Income Taxes (Reconciliation of the Federal Statutory and Effective Income Tax Rate) (Details) - USD ($) $ in Thousands	3 Months Ended								6 Months Ended		9 Months Ended		12 Months Ended
	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Jun. 30, 2019	Jun. 30, 2018	Sep. 30, 2019	Sep. 30, 2018	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Income Tax Disclosure [Abstract]
Income before income taxes	$ 19,003	$ 3,002	$ 2,528	$ (355)	$ 14,910	$ 11,310	$ 2,456	$ 1,810	$ 2,173	$ 4,266	$ 5,174	$ 15,576	$ 24,177	$ 30,485	$ 37,076
Amount
Statutory taxes at 21.0% (35.0% in 2017)													5,077	6,402	12,976
State and local income taxes													1,031	729	824
Valuation allowances													2,190	42	344
Other non-deductible expenses													253	429	0
Credits													(1,195)	(348)	(458)
Provisional effect of the Tax Cuts and Jobs Act (the Tax Act)													0	0	4,654
Non-deductible spin-related costs													0	0	540
Foreign taxes													2,719	1,427	(12)
Other, net													(991)	(1,255)	99
Income tax provision	$ 5,699	$ 2,449	$ 630	$ 307	$ 3,420	$ 2,280	$ 811	$ 916	$ 937	$ 1,727	$ 3,385	$ 4,007	$ 9,084	$ 7,426	$ 18,967
Percent
Statutory taxes at 21.0% (35.0% in 2017)													21.00%	21.00%	35.00%
State and local income taxes													4.30%	2.40%	2.20%
Valuation allowances													9.10%	0.10%	0.90%
Other non-deductible expenses													1.00%	1.40%	0.00%
Credits													(4.90%)	(1.10%)	(1.20%)
Provisional effect of the Tax Cuts and Jobs Act (the Tax Act)													0	0	0.126
Non-deductible spin-related costs													0.00%	0.00%	1.50%
Foreign taxes													11.20%
Other, net													(4.10%)	(4.10%)	0.30%
Income tax provision				6.90%					43.10%				37.60%	24.40%	51.20%

Income Taxes (Summary of the To

Income Taxes (Summary of the Total Deferred Tax Assets and Liabilities) (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Deferred tax assets
Tax carryforwards	$ 2,867	$ 1,456
Inventory	316	0
Accrued expenses and reserves	5,896	5,505
Other employee benefits	1,500	2,349
Other	1,412	996
Total deferred tax assets	11,991	10,306
Less: Valuation allowances	(1,069)	(1,162)
Deferred tax assets, net of valuation allowance	10,922	9,144
Deferred tax liabilities
Inventory	0	37
Accrued pension benefits	2,623	1,854
Depreciation and amortization	2,051	1,459
Total deferred tax liabilities	4,674	3,350
Net deferred tax asset	$ 6,248	$ 5,794

Income Taxes (Summary of Operat

Income Taxes (Summary of Operating Loss Carryforwards and Tax Credit Carryforwards) (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Operating Loss Carryforwards [Line Items]
Net deferred tax asset, net operating loss	$ 2,867	$ 1,456
Total net deferred tax asset	2,867	1,456
Total valuation allowance	987	917
State and local jurisdiction
Operating Loss Carryforwards [Line Items]
Net deferred tax asset, net operating loss	2,867	1,456
Valuation allowance, net operating loss	$ 987	$ 917

Income Taxes (Gross Unrecognize

Income Taxes (Gross Unrecognized Tax Benefits) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Reconciliation of Unrecognized Tax Benefits [Roll Forward]
Balance at beginning of period	$ 1,576	$ 881	$ 671
Additions based on tax positions related to prior years	97	91	0
Additions based on tax positions related to the current year	2,593	1,110	210
Reductions due to settlements with taxing authorities	0	(506)	0
Balance at end of period	$ 4,266	$ 1,576	$ 881

Retirement Benefit Plans (Assum

Retirement Benefit Plans (Assumptions Used in Accounting for Defined Benefit Plans) (Details)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
U.S. Plan
Defined Benefit Plan Disclosure [Line Items]
Discount rate for pension benefit obligation	2.88%	4.00%	3.30%
Discount rate for net periodic benefit income	4.00%	3.30%	3.60%
Expected long-term rate of return on assets for net periodic pension income	7.50%	7.50%	7.50%
Non-U.S. Plan
Defined Benefit Plan Disclosure [Line Items]
Discount rate for pension benefit obligation	2.96%	3.50%	3.25%
Discount rate for net periodic benefit income	3.50%	3.50%	3.75%
Expected long-term rate of return on assets for net periodic pension income	5.50%	5.50%	5.50%

Retirement Benefit Plans (Net P

Retirement Benefit Plans (Net Periodic Pension Expense) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
U.S. Plan
Defined Benefit Plan Disclosure [Line Items]
Interest cost	$ 727	$ 681	$ 811
Expected return on plan assets	(1,987)	(2,047)	(2,074)
Amortization of actuarial loss	561	623	501
Net periodic pension (income) loss	(699)	(743)	(762)
Non-U.S. Plan
Defined Benefit Plan Disclosure [Line Items]
Interest cost	144	142	153
Expected return on plan assets	(263)	(286)	(264)
Amortization of actuarial loss	72	200	10
Net periodic pension (income) loss	$ (47)	$ 56	$ (101)

Retirement Benefit Plans (Other

Retirement Benefit Plans (Other Changes in Plan Assets and Benefit Obligations Recognized in Other Comprehensive Income (Loss)) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
U.S. Plan
Defined Benefit Plan Disclosure [Line Items]
Current year actuarial loss	$ (1,727)	$ 2,347	$ (2,506)
Amortization of actuarial loss	(561)	(623)	(501)
Total recognized in other comprehensive loss	(2,288)	1,724	(3,007)
Non-U.S. Plan
Defined Benefit Plan Disclosure [Line Items]
Current year actuarial loss	(155)	236	60
Amortization of actuarial loss	(72)	(200)	(10)
Total recognized in other comprehensive loss	$ (227)	$ 36	$ 50

Retirement Benefit Plans (Oblig

Retirement Benefit Plans (Obligation and Funded Status) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
U.S. Plan
Change in benefit obligation
Projected benefit obligation at beginning of year	$ 19,131	$ 21,716
Interest cost	727	681	$ 811
Actuarial (gain) loss	1,266	(1,278)
Benefits paid	(1,750)	(1,988)
Foreign currency exchange rate changes	0	0
Projected benefit obligation at end of year	19,374	19,131	21,716
Accumulated benefit obligation at end of year	19,374	19,131
Change in plan assets
Fair value of plan assets at beginning of year	25,671	29,237
Actual return on plan assets	4,979	(1,578)
Benefits paid	(1,750)	(1,988)
Foreign currency exchange rate changes	0	0
Fair value of plan assets at end of year	28,900	25,671	29,237
Funded status at end of year	9,526	6,540
Amounts recognized in the balance sheets consist of:
Non-current assets	9,526	6,540
Components of accumulated other comprehensive loss consist of:
Actuarial loss	(9,140)	(11,427)
Deferred taxes and other	2,280	2,933
Accumulated other comprehensive (loss) income	(6,860)	(8,494)
Non-U.S. Plan
Change in benefit obligation
Projected benefit obligation at beginning of year	4,084	4,604
Interest cost	144	142	153
Actuarial (gain) loss	311	(148)
Benefits paid	(182)	(151)
Foreign currency exchange rate changes	213	(363)
Projected benefit obligation at end of year	4,570	4,084	4,604
Accumulated benefit obligation at end of year	4,570	4,084
Change in plan assets
Fair value of plan assets at beginning of year	4,744	5,456
Actual return on plan assets	726	(111)
Benefits paid	(182)	(151)
Foreign currency exchange rate changes	62	(450)
Fair value of plan assets at end of year	5,350	4,744	$ 5,456
Funded status at end of year	780	660
Amounts recognized in the balance sheets consist of:
Non-current assets	780	660
Components of accumulated other comprehensive loss consist of:
Actuarial loss	(1,058)	(1,225)
Deferred taxes and other	348	485
Accumulated other comprehensive (loss) income	$ (710)	$ (740)

Retirement Benefit Plans (Narra

Retirement Benefit Plans (Narrative) (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Defined Benefit Plan Disclosure [Line Items]
Actuarial loss included in accumulated other comprehensive income (loss) expected to be recognized in net periodic benefit cost, before tax	$ (0.7)
Defined contribution plan, total costs	$ 5	$ 5.3	$ 5.3

Retirement Benefit Plans (Sched

Retirement Benefit Plans (Schedule of Expected Benefit Payments) (Details) $ in Millions	Dec. 31, 2019USD ($)
U.S. Plan
Defined Benefit Plan Disclosure [Line Items]
2020	$ 2,200
2021	1,870
2022	1,880
2023	1,698
2024	1,591
2025 - 2029	6,148
Total	15,387
Non-U.S. Plan
Defined Benefit Plan Disclosure [Line Items]
2020	184
2021	215
2022	246
2023	243
2024	249
2025 - 2029	1,322
Total	$ 2,459

Retirement Benefit Plans (Actua

Retirement Benefit Plans (Actual Allocation Percentage and Target Allocation Percentage for the U.S. Pension Plan Assets) (Details)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
U.S. Plan | U.S. equity securities
Defined Benefit Plan Disclosure [Line Items]
Actual allocation	45.90%	43.80%
U.S. Plan | Non-U.S. equity securities
Defined Benefit Plan Disclosure [Line Items]
Actual allocation	20.40%	19.30%
U.S. Plan | Fixed income securities
Defined Benefit Plan Disclosure [Line Items]
Actual allocation	33.20%	36.40%
U.S. Plan | Money market
Defined Benefit Plan Disclosure [Line Items]
Actual allocation	0.50%	0.50%
U.S. Plan | Minimum | U.S. equity securities
Defined Benefit Plan Disclosure [Line Items]
Target allocations range	0.36
U.S. Plan | Minimum | Non-U.S. equity securities
Defined Benefit Plan Disclosure [Line Items]
Target allocations range	0.16
U.S. Plan | Minimum | Fixed income securities
Defined Benefit Plan Disclosure [Line Items]
Target allocations range	0.3
U.S. Plan | Minimum | Money market
Defined Benefit Plan Disclosure [Line Items]
Target allocations range	0
U.S. Plan | Maximum | U.S. equity securities
Defined Benefit Plan Disclosure [Line Items]
Target allocations range	0.54
U.S. Plan | Maximum | Non-U.S. equity securities
Defined Benefit Plan Disclosure [Line Items]
Target allocations range	0.24
U.S. Plan | Maximum | Fixed income securities
Defined Benefit Plan Disclosure [Line Items]
Target allocations range	0.4
U.S. Plan | Maximum | Money market
Defined Benefit Plan Disclosure [Line Items]
Target allocations range	0.1
Non-U.S. Plan | Fixed income securities
Defined Benefit Plan Disclosure [Line Items]
Actual allocation	37.50%	40.60%
Non-U.S. Plan | Canadian equity securities
Defined Benefit Plan Disclosure [Line Items]
Actual allocation	30.20%	29.50%
Non-U.S. Plan | Non-Canadian equity securities
Defined Benefit Plan Disclosure [Line Items]
Actual allocation	32.30%	29.90%
Non-U.S. Plan | Cash and cash equivalents
Defined Benefit Plan Disclosure [Line Items]
Actual allocation	0.00%	0.00%
Non-U.S. Plan | Minimum | Fixed income securities
Defined Benefit Plan Disclosure [Line Items]
Target allocations range	0.3
Non-U.S. Plan | Minimum | Canadian equity securities
Defined Benefit Plan Disclosure [Line Items]
Target allocations range	0.25
Non-U.S. Plan | Minimum | Non-Canadian equity securities
Defined Benefit Plan Disclosure [Line Items]
Target allocations range	0.25
Non-U.S. Plan | Minimum | Cash and cash equivalents
Defined Benefit Plan Disclosure [Line Items]
Target allocations range	0
Non-U.S. Plan | Maximum | Fixed income securities
Defined Benefit Plan Disclosure [Line Items]
Target allocations range	0.5
Non-U.S. Plan | Maximum | Canadian equity securities
Defined Benefit Plan Disclosure [Line Items]
Target allocations range	0.35
Non-U.S. Plan | Maximum | Non-Canadian equity securities
Defined Benefit Plan Disclosure [Line Items]
Target allocations range	0.35
Non-U.S. Plan | Maximum | Cash and cash equivalents
Defined Benefit Plan Disclosure [Line Items]
Target allocations range	0.05

Retirement Benefit Plans (Fair

Retirement Benefit Plans (Fair Value Hierarchy) (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
U.S. Plan
Defined Benefit Plan Disclosure [Line Items]
Fair value of each major category of U.S. plan assets	$ 28,900	$ 25,671
U.S. Plan | U.S. equity securities
Defined Benefit Plan Disclosure [Line Items]
Fair value of each major category of U.S. plan assets	13,255	11,251
U.S. Plan | Non-U.S. equity securities
Defined Benefit Plan Disclosure [Line Items]
Fair value of each major category of U.S. plan assets	5,904	4,930
U.S. Plan | Fixed income securities
Defined Benefit Plan Disclosure [Line Items]
Fair value of each major category of U.S. plan assets	9,596	9,350
U.S. Plan | Money market
Defined Benefit Plan Disclosure [Line Items]
Fair value of each major category of U.S. plan assets	145	140
Non-U.S. Plan
Defined Benefit Plan Disclosure [Line Items]
Fair value of each major category of U.S. plan assets	5,350	4,744
Non-U.S. Plan | U.S. equity securities
Defined Benefit Plan Disclosure [Line Items]
Fair value of each major category of U.S. plan assets	929	735
Non-U.S. Plan | Non-U.S. equity securities
Defined Benefit Plan Disclosure [Line Items]
Fair value of each major category of U.S. plan assets	2,412	2,081
Non-U.S. Plan | Fixed income securities
Defined Benefit Plan Disclosure [Line Items]
Fair value of each major category of U.S. plan assets	2,009	1,928
Non-U.S. Plan | Money market
Defined Benefit Plan Disclosure [Line Items]
Fair value of each major category of U.S. plan assets	$ 0	$ 0

Data by Geographic Region (Deta

Data by Geographic Region (Details) - USD ($) $ in Thousands	3 Months Ended								6 Months Ended		9 Months Ended		12 Months Ended
	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Jun. 30, 2019	Jun. 30, 2018	Sep. 30, 2019	Sep. 30, 2018	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenue from unaffiliated customers (As Restated)	$ 204,570	$ 149,508	$ 131,065	$ 126,642	$ 198,166	$ 171,301	$ 135,583	$ 125,032	$ 257,707	$ 260,615	$ 407,216	$ 431,916	$ 611,786	$ 630,082	$ 612,056
Property, plant and equipment, net	22,324	$ 22,193	$ 21,649	$ 20,984	20,842	$ 20,988	$ 19,088	$ 17,643	$ 21,649	$ 19,088	$ 22,193	$ 20,988	22,324	20,842	15,979
U.S.
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenue from unaffiliated customers (As Restated)													463,608	488,520	478,770
Property, plant and equipment, net	16,828				15,344								16,828	15,344	10,974
Other
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenue from unaffiliated customers (As Restated)													148,178	141,562	133,286
Property, plant and equipment, net	$ 5,496				$ 5,498								$ 5,496	$ 5,498	$ 5,005

Quarterly Results of Operatio_3

Quarterly Results of Operations (Unaudited) (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended								6 Months Ended		9 Months Ended		12 Months Ended
	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Jun. 30, 2019	Jun. 30, 2018	Sep. 30, 2019	Sep. 30, 2018	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Quarterly Financial Information Disclosure [Abstract]
Revenues	$ 204,570	$ 149,508	$ 131,065	$ 126,642	$ 198,166	$ 171,301	$ 135,583	$ 125,032
Gross profit	42,397	30,946	28,507	26,702	41,993	38,404	30,727	27,928	$ 55,209	$ 58,655	$ 86,155	$ 97,059	$ 128,552	$ 139,052	$ 136,117
Operating profit	19,060	4,439	3,185	111	16,050	11,763	3,944	1,794	3,296	5,738	7,734	17,501	26,794	33,550	37,956
Income (loss) from continuing operations, net of tax	13,304	553	1,898	(662)	11,490	9,030	1,645	894	1,236	2,539	1,789	11,569	15,093	23,059	18,109
Loss from discontinued operations, net of tax	(20,608)	(2,753)	(2,516)	(2,723)	2,371	(1,889)	(2,766)	(3,077)	(5,239)	(5,843)	(7,992)	(7,732)	(28,600)	(5,361)	(2,225)
Net income (loss)	$ (7,304)	$ (2,200)	$ (618)	$ (3,385)	$ 13,861	$ 7,141	$ (1,121)	$ (2,183)	$ (4,003)	$ (3,304)	$ (6,203)	$ 3,837	$ (13,507)	$ 17,698	$ 15,884
Earnings Per Share, Basic and Diluted [Abstract]
Basic and diluted earnings per share, continuing operations (in dollars per share)	$ 0.98	$ 0.04	$ 0.14	$ (0.05)	$ 0.84	$ 0.66	$ 0.12	$ 0.07	$ 0.09	$ 0.19	$ 0.13	$ 0.84	$ 1.10	$ 1.68	$ 1.32
Basic and diluted earnings per share, discontinued operations (in dollars per share)	(1.52)	(0.20)	(0.18)	(0.20)	0.17	(0.14)	(0.20)	(0.22)	$ (0.38)	$ (0.43)	$ (0.58)	$ (0.56)	$ (2.09)	$ (0.39)	$ (0.16)
Basic earnings (loss) per share (in dollars per share)	$ (0.54)	$ (0.16)	$ (0.04)	$ (0.25)	$ 1.01	$ 0.52	$ (0.08)	$ (0.15)

Quarterly Results of Operatio_4

Quarterly Results of Operations (Unaudited) (Narrative) (Details) - USD ($) $ in Thousands	3 Months Ended								6 Months Ended		9 Months Ended		12 Months Ended
	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Jun. 30, 2019	Jun. 30, 2018	Sep. 30, 2019	Sep. 30, 2018	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Increase (decrease) to revenue		$ (21,800)	$ (4,500)	$ 1,600
Increase (decrease) to revenue, percent		(12.70%)	(3.30%)	1.30%
Increase (decrease) to gross profit		$ (7,500)	$ (2,200)	$ (1,200)
Increase (decrease) to gross profit, percent		(19.40%)	(7.20%)	(4.40%)
Gross profit as a percent of revenue		20.70%	21.80%	21.10%		22.40%	22.70%	22.30%	21.80%	22.70%	20.70%	22.40%
Increase (decrease) to selling, general, and administrative expense		$ (100)	$ (1,500)	$ 400
Increase (decrease) to selling, general, and administrative expense, percent		(0.50%)	(5.50%)	1.80%
Decline in environmental reserve			$ 3,700
Contingent loss related to patent litigation			3,200
Decline due to lower legal and professional services fees		$ 1,200
Increase (decrease) in interest expense, net		(100)		$ (200)
Decrease in other income				300
Foreign currency gain (loss)		(800)	100			$ 200	$ (700)
Income tax expense	$ 5,699	2,449	630	307	$ 3,420	2,280	811	$ 916	$ 937	$ 1,727	$ 3,385	$ 4,007	$ 9,084	$ 7,426	$ 18,967
Income (loss) before income taxes	$ 19,003	3,002	2,528	$ (355)	$ 14,910	11,310	2,456	$ 1,810	$ 2,173	$ 4,266	$ 5,174	$ 15,576	$ 24,177	$ 30,485	$ 37,076
Effective tax rate				6.90%					43.10%				37.60%	24.40%	51.20%
Increase (decrease) in effective tax rate								(33.10%)		40.50%
Selling, General and Administrative Expenses [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Non-cash charges to write-off unrealizable assets created as a result of unauthorized transactions		$ 2,700	$ 600	$ 1,800		$ 1,500	$ 1,000	$ 2,000

Quarterly Results of Operatio_5

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

Quarterly Results of Operatio_6

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

Quarterly Results of Operatio_7

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

Quarterly Results of Operatio_8

Quarterly Results of Operations (Unaudited) (Restated Condensed Consolidated Statements of Equity) (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended								6 Months Ended		9 Months Ended		12 Months Ended
	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Jun. 30, 2019	Jun. 30, 2018	Sep. 30, 2019	Sep. 30, 2018	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Balance, beginning of period	$ 42,544	$ 49,189	$ 52,958	$ 56,818	$ 46,935	$ 39,753	$ 41,147	$ 42,026	$ 56,818	$ 42,026	$ 56,818	$ 42,026	$ 56,818	$ 42,026	$ 62,948
Net income (loss)	(7,304)	(2,200)	(618)	(3,385)	13,861	7,141	(1,121)	(2,183)	(4,003)	(3,304)	(6,203)	3,837	(13,507)	17,698	15,884
Issuance of common stock, net of conversions	(1)			1	(444)	246	198	324					0	324	0
Purchase of treasury stock	0	(3,626)	(2,334)										(5,960)	0
Share-based compensation expense	367	801	822	807	792	399	1,472	955					2,797	3,618
Cash dividends	(1,217)	(1,215)	(1,242)	(1,177)	(1,166)	(1,165)	(1,165)	(1,162)					(4,851)	(4,658)	(38,000)
Other comprehensive loss	1,761	(654)	(643)	(192)	(3,349)	548	(961)	863					272	(2,899)	1,409
Reclassification adjustment to net income	116	249	246	86	189	13	183	324					697	709	947
Balance, end of period	$ 36,266	$ 42,544	$ 49,189	$ 52,958	$ 56,818	$ 46,935	$ 39,753	$ 41,147	49,189	39,753	42,544	46,935	$ 36,266	$ 56,818	$ 42,026
Common stock dividends (in dollars per share)	$ 0.9	$ 0.9	$ 0.9	$ 0.085	$ 0.085	$ 0.085	$ 0.085	$ 0.085					$ 0.355	$ 0.34	$ 0.085
Capital in Excess of Par Value (1)
Balance, beginning of period	$ 54,143	$ 53,342	$ 52,520	$ 51,714	$ 51,366	$ 50,721	$ 49,051	$ 47,773	51,714	47,773	51,714	47,773	$ 51,714	$ 47,773	$ 75,031
Issuance of common stock, net of conversions	(1)			(1)	(444)	246	198	323					(2)	323	(136)
Share-based compensation expense	367	801	822	807	792	399	1,472	955					2,797	3,618
Cash dividends	0	0	0	0											(27,122)
Balance, end of period	54,509	54,143	53,342	52,520	51,714	51,366	50,721	49,051	53,342	50,721	54,143	51,366	54,509	51,714	47,773
Retained Earnings (1)
Balance, beginning of period	12,231	15,646	17,506	22,068	9,373	3,397	5,683	7,860	22,068	7,860	22,068	7,860	22,068	7,860	4,016
Net income (loss)	(7,304)	(2,200)	(618)	(3,385)	13,861	7,141	(1,121)	(2,183)					(13,507)	17,698	15,884
Cash dividends	(1,217)	(1,215)	(1,242)	(1,177)	(1,166)	(1,165)	(1,165)	(1,162)					(4,851)	(4,658)	(10,878)
Reclassification due to adoption of ASU 2018-02															1,168
Reclassification adjustment to net income														0
Balance, end of period	3,710	12,231	15,646	17,506	22,068	9,373	3,397	5,683	15,646	3,397	12,231	9,373	3,710	22,068	7,860
Accumulated Other Comprehensive Income (Loss)
Balance, beginning of period	(18,009)	(17,604)	(17,207)	(17,101)	(13,941)	(14,502)	(13,724)	(13,743)	(17,101)	(13,743)	(17,101)	(13,743)	(17,101)	(13,743)	(16,099)
Reclassification due to adoption of ASU 2018-02															(1,168)
Other comprehensive loss	1,761	(654)	(643)	(192)	(3,349)	548	(961)	863					272	(2,899)	1,409
Reclassification adjustment to net income	116	249	246	86	189	13	183	324					697	709	947
Balance, end of period	(16,132)	(18,009)	(17,604)	(17,207)	(17,101)	(13,941)	(14,502)	(13,724)	(17,604)	(14,502)	(18,009)	(13,941)	(16,132)	(17,101)	(13,743)
Treasury Stock
Balance, beginning of period	(5,960)	(2,334)	0	0				0	0	0	0	0	0	0	0
Purchase of treasury stock	0	(3,626)	(2,334)										(5,960)
Balance, end of period	(5,960)	(5,960)	(2,334)	0	0				(2,334)		(5,960)		(5,960)	0	0
Class A Common Stock | Common Stock
Balance, beginning of period	95	95	95	93	92	92	92	88	93	88	93	88	93	88	0
Issuance of common stock, net of conversions	3			2	1			4					5	5	88
Balance, end of period	98	95	95	95	93	92	92	92	95	92	95	92	98	93	88
Class B Common Stock | Common Stock
Balance, beginning of period	44	44	44	44	45	45	45	48	44	48	44	48	44	48	0
Issuance of common stock, net of conversions	(3)				(1)			(3)					(3)	(4)	48
Balance, end of period	41	44	44	44	44	45	45	45	44	45	44	45	41	44	48
Restatement Impacts
Balance, beginning of period				(8,620)				(4,382)	(8,620)	(4,382)	(8,620)	(4,382)	(8,620)	(4,382)	(2,320)
Net income (loss)	(6,090)	$ (2,597)	$ 326	(1,624)	(1,171)	$ (903)	$ (247)	(1,765)	(1,298)	(2,012)	(3,895)	(2,915)	(9,985)	(4,086)	(2,021)
Share-based compensation expense													165
Other comprehensive loss													(447)	(58)	(41)
Reclassification adjustment to net income				100									94	(94)
Balance, end of period	(18,793)				(8,620)								$ (18,793)	$ (8,620)	$ (4,382)
Common stock dividends (in dollars per share)													$ 0.355	$ 0.34	$ 0.085
Restatement Impacts | Capital in Excess of Par Value (1)
Balance, beginning of period				0				0	0	0	0	0	$ 0	$ 0	$ 0
Share-based compensation expense													165
Balance, end of period	165				0								165	0	0
Restatement Impacts | Retained Earnings (1)
Balance, beginning of period				(8,829)				(4,743)	(8,829)	(4,743)	(8,829)	(4,743)	(8,829)	(4,743)	(2,722)
Net income (loss)													(9,985)	(4,086)	(2,021)
Balance, end of period	(18,814)				(8,829)								(18,814)	(8,829)	(4,743)
Restatement Impacts | Accumulated Other Comprehensive Income (Loss)
Balance, beginning of period				209				361	209	361	209	361	209	361	402
Other comprehensive loss													(447)	(58)	(41)
Reclassification adjustment to net income													94	(94)
Balance, end of period	(144)				209								(144)	209	361
Restatement Impacts | Treasury Stock
Balance, beginning of period				0				0	0	0	0	0	0	0	0
Balance, end of period	0				0								0	0	0
Restatement Impacts | Class A Common Stock | Common Stock
Balance, beginning of period				0				0	0	0	0	0	0	0	0
Balance, end of period	0				0								0	0	0
Restatement Impacts | Class B Common Stock | Common Stock
Balance, beginning of period				$ 0				$ 0	$ 0	$ 0	$ 0	$ 0	0	0	0
Balance, end of period	$ 0				$ 0								$ 0	$ 0	$ 0

Quarterly Results of Operatio_9

Quarterly Results of Operations (Unaudited) (Restated Condensed Consolidated Statements of Operations with Adjustments) (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended								6 Months Ended		9 Months Ended		12 Months Ended
	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Jun. 30, 2019	Jun. 30, 2018	Sep. 30, 2019	Sep. 30, 2018	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Total revenues	$ 204,570	$ 149,508	$ 131,065	$ 126,642	$ 198,166	$ 171,301	$ 135,583	$ 125,032	$ 257,707	$ 260,615	$ 407,216	$ 431,916	$ 611,786	$ 630,082	$ 612,056
Cost of sales	162,173	118,562	102,558	99,940	156,173	132,897	104,856	97,104	202,498	201,960	321,060	334,857	483,234	491,030	475,939
Gross profit	42,397	30,946	28,507	26,702	41,993	38,404	30,727	27,928	55,209	58,655	86,155	97,059	128,552	139,052	136,117
Selling, general and administrative expenses	22,996	26,165	24,976	26,246	25,599	26,296	26,437	25,789	51,222	52,225	77,385	78,522	100,381	104,121	96,780
Amortization of intangible assets	341	345	346	345	345	345	346	345	691	691	1,036	1,036	1,377	1,381	1,381
Operating profit	19,060	4,439	3,185	111	16,050	11,763	3,944	1,794	3,296	5,738	7,734	17,501	26,794	33,550	37,956
Interest expense, net	767	756	789	663	711	886	809	510	1,452	1,319	2,208	2,205	2,975	2,916	1,572
Other expense (income), net	(710)	681	(132)	(197)	429	(433)	679	(526)	(329)	153	352	(280)	(358)	149	(692)
Income from continuing operations before income taxes	19,003	3,002	2,528	(355)	14,910	11,310	2,456	1,810	2,173	4,266	5,174	15,576	24,177	30,485	37,076
Income tax expense	5,699	2,449	630	307	3,420	2,280	811	916	937	1,727	3,385	4,007	9,084	7,426	18,967
Net income from continuing operations	13,304	553	1,898	(662)	11,490	9,030	1,645	894	1,236	2,539	1,789	11,569	15,093	23,059	18,109
Loss from discontinued operations, net of tax	(20,608)	(2,753)	(2,516)	(2,723)	2,371	(1,889)	(2,766)	(3,077)	(5,239)	(5,843)	(7,992)	(7,732)	(28,600)	(5,361)	(2,225)
Net income (loss)	$ (7,304)	$ (2,200)	$ (618)	$ (3,385)	$ 13,861	$ 7,141	$ (1,121)	$ (2,183)	$ (4,003)	$ (3,304)	$ (6,203)	$ 3,837	$ (13,507)	$ 17,698	$ 15,884
Earnings Per Share, Basic and Diluted [Abstract]
Basic and diluted earnings per share, continuing operations (in dollars per share)	$ 0.98	$ 0.04	$ 0.14	$ (0.05)	$ 0.84	$ 0.66	$ 0.12	$ 0.07	$ 0.09	$ 0.19	$ 0.13	$ 0.84	$ 1.10	$ 1.68	$ 1.32
Basic and diluted earnings per share, discontinued operations (in dollars per share)	(1.52)	(0.20)	(0.18)	(0.20)	0.17	(0.14)	(0.20)	(0.22)	(0.38)	(0.43)	(0.58)	(0.56)	(2.09)	(0.39)	(0.16)
Basic and diluted earnings per share (in dollars per share)	$ (0.54)	$ (0.16)	$ (0.04)	$ (0.25)	$ 1.01	$ 0.52	$ (0.08)	$ (0.15)	$ (0.29)	$ (0.24)	$ (0.45)	$ 0.28	$ (0.99)	$ 1.29	$ 1.16
Basic weighted average shares outstanding (in shares)	13,518,000	13,579,000	13,813,000	13,786,000	13,714,000	13,704,000	13,695,000	13,683,000	13,800,000	13,689,000	13,726,000	13,694,000	13,690,000	13,699,000	13,673,000
Diluted weighted average shares outstanding (in shares)	13,625,000	13,595,000	13,826,000	13,786,000	13,844,000	13,713,000	13,704,000	13,692,000	13,813,000	13,693,000	13,731,000	13,697,000	13,726,000	13,731,000	13,685,000
As Previously Reported
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Total revenues	$ 207,085	$ 169,778	$ 148,427	$ 145,377	$ 198,981	$ 196,901	$ 157,941	$ 146,633	$ 293,804	$ 304,574	$ 463,582	$ 501,475	$ 612,843	$ 629,710	$ 612,229
Cost of sales	162,173	129,194	112,770	110,654	157,419	146,550	117,088	108,840	223,424	225,928	352,618	372,478	483,298	492,195	477,220
Gross profit	44,912	40,584	35,657	34,723	41,562	50,351	40,853	37,793	70,380	78,646	110,964	128,997	129,545	137,515	135,009
Selling, general and administrative expenses	19,054	36,182	35,617	36,507	23,677	39,211	40,123	37,994	72,124	78,117	108,306	117,328	91,302	97,964	93,700
Amortization of intangible assets	341	345	346	345	345	345	346	345	691	691	1,036	1,036	1,377	1,381	1,381
Operating profit	25,517	4,057	(306)	(2,129)	17,540	10,795	384	(546)	(2,435)	(162)	1,622	10,633	36,866	38,170	39,928
Interest expense, net	767	864	904	746	711	1,001	889	532	1,650	1,421	2,514	2,422	2,975	2,916	1,572
Other expense (income), net	(710)	688	(126)	(332)	573	(426)	687	(514)	(458)	173	230	(253)	(502)	293	(692)
Income from continuing operations before income taxes	25,460	2,505	(1,084)	(2,543)	16,256	10,220	(1,192)	(564)	(3,627)	(1,756)	(1,122)	8,464	34,393	34,961	39,048
Income tax expense	6,066	2,108	(140)	(782)	3,595	2,176	(318)	(146)	(922)	(464)	1,186	1,712	9,315	7,816	18,918
Net income from continuing operations	19,394	397	(944)	(1,761)	12,661	8,044	(874)	(418)	(2,705)	(1,292)	(2,308)	6,752	25,078	27,145	20,130
Loss from discontinued operations, net of tax	(20,608)	0	0	0	2,371	0	0	0	0	0	0	0	(28,600)	(5,361)	(2,225)
Net income (loss)	$ (1,214)	$ 397	$ (944)	$ (1,761)	$ 15,032	$ 8,044	$ (874)	$ (418)	$ (2,705)	$ (1,292)	$ (2,308)	$ 6,752	$ (3,522)	$ 21,784	$ 17,905
Earnings Per Share, Basic and Diluted [Abstract]
Basic and diluted earnings per share, continuing operations (in dollars per share)	$ 1.43	$ 0.03	$ (0.07)	$ (0.13)	$ 0.93	$ 0.59	$ (0.06)	$ (0.03)	$ (0.20)	$ (0.09)	$ (0.17)	$ 0.49	$ 1.83	$ 1.98	$ 1.47
Basic and diluted earnings per share, discontinued operations (in dollars per share)	(1.52)	0	0	0	0.17	0	0	0	0	0	0	0	(2.09)	(0.39)	(0.16)
Basic and diluted earnings per share (in dollars per share)	$ (0.09)	$ 0.03	$ (0.07)	$ (0.13)	$ 1.10	$ 0.59	$ (0.06)	$ (0.03)	$ (0.20)	$ (0.09)	$ (0.17)	$ 0.49	$ (0.26)	$ 1.59	$ 1.31
Basic weighted average shares outstanding (in shares)	13,518,000	13,579,000	13,813,000	13,786,000	13,714,000	13,704,000	13,695,000	13,683,000	13,800,000	13,689,000	13,726,000	13,694,000	13,690,000	13,699,000	13,673,000
Diluted weighted average shares outstanding (in shares)	13,625,000	13,595,000	13,813,000	13,786,000	13,844,000	13,713,000	13,695,000	13,683,000	13,800,000	13,689,000	13,726,000	13,697,000	13,726,000	13,731,000	13,685,000
Restatement Impacts
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Total revenues	$ (2,515)	$ 18	$ 921	$ 518	$ (815)	$ 284	$ 404	$ 499	$ 1,439	$ 903	$ 1,458	$ 1,187	$ (1,057)	$ 372	$ (173)
Cost of sales	0	0	0	(65)	(1,246)	0	0	81	(65)	81	(65)	81	(64)	(1,165)	(1,281)
Gross profit	(2,515)	18	921	583	431	284	404	418	1,504	822	1,522	1,106	(993)	1,537	1,108
Selling, general and administrative expenses	3,942	2,573	594	1,972	1,922	1,496	525	2,214	2,566	2,738	5,137	4,235	9,079	6,157	3,080
Amortization of intangible assets	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0
Operating profit	(6,457)	(2,552)	327	(1,389)	(1,490)	(1,212)	(121)	(1,796)	(1,062)	(1,917)	(3,615)	(3,129)	(10,072)	(4,620)	(1,972)
Interest expense, net	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0
Other expense (income), net	0	0	0	144	(144)	0	0	0	144	0	144	0	144	(144)	0
Income from continuing operations before income taxes	(6,457)	(2,552)	327	(1,533)	(1,346)	(1,212)	(121)	(1,796)	(1,206)	(1,917)	(3,759)	(3,129)	(10,216)	(4,476)	(1,972)
Income tax expense	(367)	45	1	91	(175)	(309)	126	(31)	92	95	136	(214)	(231)	(390)	49
Net income from continuing operations	(6,090)	(2,597)	326	(1,624)	(1,171)	(903)	(247)	(1,765)	(1,298)	(2,012)	(3,895)	(2,915)	(9,985)	(4,086)	(2,021)
Loss from discontinued operations, net of tax	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0
Net income (loss)	$ (6,090)	$ (2,597)	$ 326	$ (1,624)	$ (1,171)	$ (903)	$ (247)	$ (1,765)	$ (1,298)	$ (2,012)	$ (3,895)	$ (2,915)	$ (9,985)	$ (4,086)	$ (2,021)
Earnings Per Share, Basic and Diluted [Abstract]
Basic and diluted earnings per share, continuing operations (in dollars per share)	$ (0.45)	$ (0.19)	$ 0.03	$ (0.12)	$ (0.09)	$ (0.07)	$ (0.02)	$ (0.12)	$ (0.09)	$ (0.15)	$ (0.28)	$ (0.21)	$ (0.73)	$ (0.30)	$ (0.15)
Basic and diluted earnings per share, discontinued operations (in dollars per share)	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0
Basic and diluted earnings per share (in dollars per share)	$ (0.45)	$ (0.19)	$ 0.02	$ (0.12)	$ (0.09)	$ (0.07)	$ (0.02)	$ (0.12)	$ (0.09)	$ (0.15)	$ (0.28)	$ (0.21)	$ (0.73)	$ (0.30)	$ (0.15)
Basic weighted average shares outstanding (in shares)	0	0	0	0	0	0	0	0	0	0	0	0
Diluted weighted average shares outstanding (in shares)	0	0	0	0	0	0	0	0	0	0	0	0
As Restated
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Total revenues		$ 169,796	$ 149,348	$ 145,895		$ 197,185	$ 158,345	$ 147,132	$ 295,243	$ 305,477	$ 465,040	$ 502,662
Cost of sales		129,194	112,770	110,589		146,550	117,088	108,921	223,359	226,009	352,553	372,559
Gross profit		40,602	36,578	35,306		50,635	41,257	38,211	71,884	79,468	112,486	130,103
Selling, general and administrative expenses		38,755	36,211	38,479		40,707	40,648	40,208	74,690	80,855	113,443	121,563
Amortization of intangible assets		345	346	345		345	346	345	691	691	1,036	1,036
Operating profit		1,505	21	(3,518)		9,583	263	(2,342)	(3,497)	(2,079)	(1,993)	7,504
Interest expense, net		864	904	746		1,001	889	532	1,650	1,421	2,514	2,422
Other expense (income), net		688	(126)	(188)		(426)	687	(514)	(314)	173	374	(253)
Income from continuing operations before income taxes		(47)	(757)	(4,076)		9,008	(1,313)	(2,360)	(4,833)	(3,673)	(4,881)	5,335
Income tax expense		2,153	(139)	(691)		1,867	(192)	(177)	(830)	(369)	1,322	1,498
Net income from continuing operations		(2,200)	(618)	(3,385)		7,141	(1,121)	(2,183)	(4,003)	(3,304)	(6,203)	3,837
Loss from discontinued operations, net of tax		0	0	0		0	0	0	0	0	0	0
Net income (loss)		$ (2,200)	$ (618)	$ (3,385)		$ 7,141	$ (1,121)	$ (2,183)	$ (4,003)	$ (3,304)	$ (6,203)	$ 3,837
Earnings Per Share, Basic and Diluted [Abstract]
Basic and diluted earnings per share, continuing operations (in dollars per share)		$ (0.16)	$ (0.04)	$ (0.25)		$ 0.52	$ (0.08)	$ (0.15)	$ (0.29)	$ (0.24)	$ (0.45)	$ 0.28
Basic and diluted earnings per share, discontinued operations (in dollars per share)		0	0	0		0	0	0	0	0	0	0
Basic and diluted earnings per share (in dollars per share)		$ (0.16)	$ (0.05)	$ (0.25)		$ 0.52	$ (0.08)	$ (0.15)	$ (0.29)	$ (0.24)	$ (0.45)	$ 0.28
Basic weighted average shares outstanding (in shares)		13,579,000	13,813,000	13,786,000		13,704,000	13,695,000	13,683,000	13,800,000	13,689,000	13,726,000	13,694,000
Diluted weighted average shares outstanding (in shares)		13,595,000	13,813,000	13,786,000		13,713,000	13,695,000	13,683,000	13,800,000	13,689,000	13,726,000	13,697,000
Recasting Impacts
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Total revenues		$ (20,288)	$ (18,283)	$ (19,253)		$ (25,884)	$ (22,762)	$ (22,100)	$ (37,536)	$ (44,862)	$ (57,824)	$ (70,746)
Cost of sales		(10,632)	(10,212)	(10,649)		(13,653)	(12,232)	(11,817)	(20,861)	(24,049)	(31,493)	(37,702)
Gross profit		(9,656)	(8,071)	(8,604)		(12,231)	(10,530)	(10,283)	(16,675)	(20,813)	(26,331)	(33,044)
Selling, general and administrative expenses		(12,590)	(11,235)	(12,233)		(14,411)	(14,211)	(14,419)	(23,468)	(28,630)	(36,058)	(43,041)
Amortization of intangible assets		0	0	0		0	0	0	0	0	0	0
Operating profit		2,934	3,164	3,629		2,180	3,681	4,136	6,793	7,817	9,727	9,997
Interest expense, net		(108)	(115)	(83)		(115)	(80)	(22)	(198)	(102)	(306)	(217)
Other expense (income), net		(7)	(6)	(9)		(7)	(8)	(12)	(15)	(20)	(22)	(27)
Income from continuing operations before income taxes		3,049	3,285	3,721		2,302	3,769	4,170	7,006	7,939	10,055	10,241
Income tax expense		296	769	998		413	1,003	1,093	1,767	2,096	2,063	2,509
Net income from continuing operations		2,753	2,516	2,723		1,889	2,766	3,077	5,239	5,843	7,992	7,732
Loss from discontinued operations, net of tax		(2,753)	(2,516)	(2,723)		(1,889)	(2,766)	(3,077)	(5,239)	(5,843)	(7,992)	(7,732)
Net income (loss)		$ 0	$ 0	$ 0		$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0
Earnings Per Share, Basic and Diluted [Abstract]
Basic and diluted earnings per share, continuing operations (in dollars per share)		$ 0.20	$ 0.18	$ 0.20		$ 0.14	$ 0.20	$ 0.22	$ 0.38	$ 0.43	$ 0.58	$ 0.56
Basic and diluted earnings per share, discontinued operations (in dollars per share)		(0.20)	(0.18)	(0.20)		(0.14)	(0.20)	(0.22)	(0.38)	(0.43)	(0.58)	(0.56)
Basic and diluted earnings per share (in dollars per share)		$ 0	$ 0	$ 0		$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0
Basic weighted average shares outstanding (in shares)		0	0	0		0	0	0	0	0	0	0
Diluted weighted average shares outstanding (in shares)		0	13,000	0		0	9,000	9,000	13,000	4,000	5,000	0

Quarterly Results of Operati_10

Quarterly Results of Operations (Unaudited) (Restated Condensed Consolidated Statements of Operations with Adjustments) (Additional Information) (Details) - USD ($) $ in Millions	3 Months Ended								6 Months Ended		9 Months Ended		12 Months Ended
	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Jun. 30, 2019	Jun. 30, 2018	Sep. 30, 2019	Sep. 30, 2018	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Increase (decrease) to selling, general, and administrative expense		$ (0.1)	$ (1.5)	$ 0.4
Increase (decrease) to revenue		(21.8)	(4.5)	1.6
Restatement Impacts | Write-off of Assets
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Increase (decrease) to selling, general, and administrative expense	$ 3.7	2.2	(0.3)	1.4	$ 1.4	$ 1.2	$ 0.5	$ 1.7	$ 1.1	$ 2.3	$ 3.3	$ 3.5	$ 6.9	$ 4.9	$ 1.3
Increase (decrease) to revenue	(0.4)												(0.4)
Restatement Impacts | Reversal of Revenue
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Increase (decrease) to revenue	(0.6)	(0.5)									(0.5)		(1.1)
Restatement Impacts | Correction of misclassification of Selling and Marketing Expenses
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Increase (decrease) to selling, general, and administrative expense	(0.2)	0.5	0.9	0.4	0.6	0.3	0.4	0.2	1.3	0.6	1.8	0.9	1.6	1.5	1.6
Increase (decrease) to revenue			$ 0.9	0.4	0.6	0.3	0.4	0.2	1.3	0.6		0.9
Restatement Impacts | Correction for the timing and recognition of customer price concessions
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Increase (decrease) to revenue	(1.3)												(1.3)		(0.3)
Restatement Impacts | Tax adjustments related to adjustments
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Increase (decrease) to income tax expense	(0.4)			0.1	(0.2)	$ (0.3)	0.1		0.1	0.1	0.1	(0.2)	(0.2)	0.4	(0.1)
Restatement Impacts | Correction of other immaterial errors
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Increase (decrease) to cost of sales				(0.1)	(1.2)			0.1	(0.1)	0.1	(0.1)	0.1	0.1	(1.2)	(1.3)
Increase (decrease) to selling, general, and administrative expense	$ 0.5	$ (0.1)		0.2			$ 0.4	0.3	0.2	(0.2)		(0.2)	0.6	(0.2)	0.2
Increase (decrease) to revenue				0.1	(1.4)			$ 0.3	0.1	$ 0.3	0.2	$ 0.3	0.1	(1.1)	$ (1.5)
(Increase) decrease to other expense (income)				$ (0.1)	$ (0.1)				$ (0.1)		$ (0.1)		$ (0.1)	$ 0.1

Quarterly Results of Operati_11

Quarterly Results of Operations (Unaudited) (Restated Condensed Consolidated Statements of Comprehensive Income (Loss) with Adjustments) (Details) - USD ($) $ in Thousands	3 Months Ended								6 Months Ended		9 Months Ended		12 Months Ended
	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Jun. 30, 2019	Jun. 30, 2018	Sep. 30, 2019	Sep. 30, 2018	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Net income (loss)	$ (7,304)	$ (2,200)	$ (618)	$ (3,385)	$ 13,861	$ 7,141	$ (1,121)	$ (2,183)	$ (4,003)	$ (3,304)	$ (6,203)	$ 3,837	$ (13,507)	$ 17,698	$ 15,884
Foreign currency translation adjustment	201	(18)	113	214	(1,135)	902	(412)	573	327	161	309	1,063	510	(73)	648
Loss on long-term intra-entity foreign currency transactions	294	(509)	121	15	60	(53)	(1,013)	0	136	(1,013)	(373)	(1,066)	(79)	(1,006)	0
Cash flow hedging activity	(143)	(127)	(877)	(422)	(352)	(301)	464	289	(1,299)	753	(1,426)	452	(1,569)	100	(749)
Reclassification of hedging activities into earnings	81	122	144	2	48	(102)	41	166	146	207	268	105	349	153	641
Pension plan adjustment	1,410	0	0	0	(1,920)	0	0	0	0	0	0	0	1,410	(1,920)	1,510
Reclassification of pension adjustments into earnings	35	127	102	84	141	115	142	158	186	300	313	415	348	556	306
Total other comprehensive income (loss), net of tax	1,878	(405)	(397)	(107)	(3,158)	561	(778)	1,186	(504)	408	(909)	969	969	(2,190)	2,356
Comprehensive income (loss)	(5,426)	(2,605)	(1,015)	(3,492)	10,703	7,702	(1,899)	(997)	(4,507)	(2,896)	(7,112)	4,805	(12,538)	15,508	18,240
As Previously Reported
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Net income (loss)	(1,214)	397	(944)	(1,761)	15,032	8,044	(874)	(418)	(2,705)	(1,292)	(2,308)	6,752	(3,522)	21,784	17,905
Foreign currency translation adjustment	857	(312)	226	330	(1,441)	1,257	(892)	917	556	25	244	1,282	1,101	(159)	689
Loss on long-term intra-entity foreign currency transactions	294	(509)	121	15	60	(53)	(1,013)	0	136	(1,013)	(373)	(1,066)	(79)	(1,006)	0
Cash flow hedging activity	(143)	(127)	(877)	(566)	(208)	(301)	464	289	(1,443)	753	(1,570)	452	(1,713)	244	(749)
Reclassification of hedging activities into earnings	81	122	144	2	48	(102)	41	166	146	207	268	105	349	153	641
Pension plan adjustment	1,410	0	0	0	(1,920)	0	0	0	0	0	0	0	1,410	(1,920)	1,510
Reclassification of pension adjustments into earnings	35	127	102	(10)	235	115	142	158	92	300	219	415	254	650	306
Total other comprehensive income (loss), net of tax	2,534	(699)	(284)	(229)	(3,226)	916	(1,258)	1,530	(513)	272	(1,212)	1,188	1,322	(2,038)	2,397
Comprehensive income (loss)	1,320	(302)	(1,228)	(1,990)	11,806	8,960	(2,132)	1,112	(3,218)	(1,020)	(3,520)	7,940	(2,200)	19,746	20,302
Restatement Impacts
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Net income (loss)	(6,090)	(2,597)	326	(1,624)	(1,171)	(903)	(247)	(1,765)	(1,298)	(2,012)	(3,895)	(2,915)	(9,985)	(4,086)	(2,021)
Foreign currency translation adjustment	(656)	294	(113)	(116)	306	(355)	480	(344)	(229)	136	65	(219)	(591)	86	(41)
Loss on long-term intra-entity foreign currency transactions	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0
Cash flow hedging activity	0	0	0	144	(144)	0	0	0	144	0	144	0	144	(144)	0
Reclassification of hedging activities into earnings	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0
Pension plan adjustment	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0
Reclassification of pension adjustments into earnings	0	0	0	94	(94)	0	0	0	94	0	94	0	94	(94)	0
Total other comprehensive income (loss), net of tax	(656)	294	(113)	122	68	(355)	480	(344)	9	136	303	(219)	(353)	(152)	(41)
Comprehensive income (loss)	$ (6,746)	$ (2,303)	$ 213	$ (1,502)	$ (1,103)	$ (1,258)	$ 233	$ (2,109)	$ (1,289)	$ (1,876)	$ (3,592)	$ (3,135)	$ (10,338)	$ (4,238)	$ (2,062)

Quarterly Results of Operati_12

Quarterly Results of Operations (Unaudited) (Restated Condensed Consolidated Balance Sheets with Adjustments) (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2017
Current assets
Cash and cash equivalents	$ 2,142	$ 1,559	$ 1,029	$ 1,636	$ 4,420	$ 1,567	$ 1,393	$ 1,784
Trade receivables, net	108,381	103,091	86,268	79,102	98,361	112,309	76,132	79,358
Inventory	109,806	161,043	121,472	120,707	122,808	155,744	138,721	132,749
Prepaid expenses and other current assets	11,345	14,086	16,412	17,379	15,396	12,595	14,569	14,615
Current assets of discontinued operations	5,383	22,830	21,255	24,692	27,879	32,185	30,704	29,086
Total current assets	237,057	302,609	246,436	243,516	268,864	314,400	261,519	257,592
Property, plant and equipment, net	22,324	22,193	21,649	20,984	20,842	20,988	19,088	17,643	$ 15,979
Goodwill	6,253	6,253	6,253	6,253	6,253	6,253	6,253	6,253
Other intangible assets, net	3,141	3,483	3,828	4,174	4,519	4,864	5,209	5,555
Deferred income taxes	6,248	5,640	3,754	3,166	5,794	7,704	8,877	10,419
Deferred costs	10,941	8,804	8,564	8,316	7,868	10,153	9,825	10,187
Other non-current assets	2,085	1,553	1,984	2,403	2,672	3,282	3,178	3,068
Non-current assets of discontinued operations	614	1,744	4,420	4,446	4,606	5,313	5,688	5,661
Total assets	288,663	352,279	296,888	293,258	321,418	372,957	319,637	316,378
Current liabilities
Accounts payable	111,348	140,011	86,199	73,720	119,271	131,620	92,488	96,924
Accounts payable to NACCO Industries, Inc.	496	220	220	2,425	2,416	2,480	2,769	7,814
Revolving credit agreements	23,497	50,152	51,505	54,812	11,624	60,083	66,326	63,308
Accrued compensation	15,027	14,650	11,725	8,398	15,878	15,421	11,984	9,238
Accrued product returns	8,697	8,266	8,224	9,314	10,698	9,601	9,648	10,815
Other current liabilities	12,534	25,880	21,382	17,705	22,922	22,488	15,769	21,227
Current liabilities of discontinued operations	29,723	24,713	20,048	21,473	22,820	29,693	26,830	21,509
Total current liabilities	201,322	263,892	199,303	187,847	205,629	271,386	225,814	230,835
Revolving credit agreements	35,000	30,000	30,000	30,000	35,000	30,000	30,000	20,000
Other long-term liabilities	16,075	14,258	14,699	18,619	22,011	22,343	21,654	21,831
Non-current liabilities of discontinued operations	0	1,585	3,697	3,834	1,960	2,293	2,416	2,565
Total liabilities	252,397	309,735	247,699	240,300	264,600	326,022	279,884	275,231
Stockholders’ equity
Capital in excess of par value	54,509				51,714
Treasury stock	(5,960)	(5,960)	(2,334)	0	0	0	0	0
Retained earnings	3,710	12,231	15,646	17,506	22,068	9,373	3,397	5,683
Accumulated other comprehensive loss	(16,132)	(18,009)	(17,604)	(17,207)	(17,101)	(13,941)	(14,502)	(13,724)
Total stockholders’ equity	36,266	42,544	49,189	52,958	56,818	46,935	39,753	41,147
Total liabilities and stockholders' equity	288,663	352,279	296,888	293,258	321,418	372,957	319,637	316,378
Shares Outstanding Class A
Stockholders’ equity
Common stock	98	95	95	95	93	92	92	92
Shares Outstanding Class B
Stockholders’ equity
Common stock	41	44	44	44	44	45	45	45
Capital in excess of par value		54,143	53,342	52,520		51,366	50,721	49,051
As Previously Reported
Current assets
Cash and cash equivalents	2,142	1,866	1,131	1,721	4,420	2,139	1,962	2,389
Trade receivables, net	113,781	106,135	89,579	92,534	100,821	113,683	77,623	88,579
Inventory	109,621	181,847	140,817	142,261	122,697	183,831	165,237	157,622
Prepaid expenses and other current assets	23,102	22,445	24,078	16,373	22,332	20,766	20,996	11,848
Current assets of discontinued operations	5,383	0	0	0	27,879	0	0	0
Total current assets	254,029	312,293	255,605	252,889	278,149	320,419	265,818	260,438
Property, plant and equipment, net	22,324	22,653	23,204	22,566	20,842	23,309	21,839	20,597
Goodwill	6,253	6,253	6,253	6,253	6,253	6,253	6,253	6,253
Other intangible assets, net	3,141	3,483	3,828	4,174	4,519	4,864	5,209	5,555
Deferred income taxes	3,853	6,161	6,169	5,493	5,518	10,450	10,894	12,200
Deferred costs	10,941	8,925	8,683	8,447	7,868	10,306	9,973	10,347
Other non-current assets	2,085	1,561	1,997	2,424	2,672	3,322	3,282	3,224
Non-current assets of discontinued operations	614	0	0	0	4,606	0	0	0
Total assets	303,240	361,329	305,739	302,246	330,427	378,923	323,268	318,614
Current liabilities
Accounts payable	111,117	147,206	91,737	80,649	119,264	143,955	103,461	108,185
Accounts payable to NACCO Industries, Inc.	496	220	220	2,425	2,416	2,480	2,769	9,285
Revolving credit agreements	23,497	59,702	58,955	62,212	11,624	69,883	75,476	65,508
Accrued compensation	14,277	15,568	12,091	8,903	15,525	16,575	12,531	9,833
Accrued product returns	8,697	8,266	8,224	9,314	10,698	9,601	9,648	10,815
Other current liabilities	12,873	30,651	27,930	24,109	24,554	27,139	19,099	22,751
Current liabilities of discontinued operations	29,723	0	0	0	22,820	0	0	0
Total current liabilities	200,680	261,613	199,157	187,612	206,901	269,633	222,984	226,377
Revolving credit agreements	35,000	30,000	32,000	32,000	35,000	30,000	30,000	20,000
Other long-term liabilities	12,501	14,961	15,485	19,555	21,128	24,840	24,274	24,600
Non-current liabilities of discontinued operations		0	0	0	1,960	0	0	0
Total liabilities	248,181	306,574	246,642	239,167	264,989	324,473	277,258	270,977
Stockholders’ equity
Capital in excess of par value	54,344				51,714
Treasury stock	(5,960)	(5,960)	(2,334)		0	0	0	0
Retained earnings	22,524	24,955	25,773	27,959	30,897	17,031	10,152	12,191
Accumulated other comprehensive loss	(15,988)	(18,522)	(17,823)	(17,539)	(17,310)	(14,084)	(15,000)	(13,742)
Total stockholders’ equity	55,059	54,755	59,097	63,079	65,438	54,450	46,010	47,637
Total liabilities and stockholders' equity	303,240	361,329	305,739	302,246	330,427	378,923	323,268	318,614
As Previously Reported | Shares Outstanding Class A
Stockholders’ equity
Common stock	98	95	95	95	93	92	92	92
As Previously Reported | Shares Outstanding Class B
Stockholders’ equity
Common stock	41	44	44	44	44	45	45	45
Capital in excess of par value		54,143	53,342	52,520		51,366	50,721	49,051
Restatement Impacts
Current assets
Cash and cash equivalents	0	0	0	0	0	0	0	0
Trade receivables, net	(5,400)	(2,179)	(2,446)	(2,768)	(2,460)	(351)	(411)	(191)
Inventory	185	0	0	0	111	0	0	0
Prepaid expenses and other current assets	(11,757)	(7,505)	(6,723)	(6,605)	(6,936)	(5,668)	(3,888)	(2,655)
Current assets of discontinued operations	0	0	0	0	0	0	0	0
Total current assets	(16,972)	(9,684)	(9,169)	(9,373)	(9,285)	(6,019)	(4,299)	(2,846)
Property, plant and equipment, net	0	0	0	0	0	0	0	0
Goodwill	0	0	0	0	0	0	0	0
Other intangible assets, net	0	0	0	0	0	0	0	0
Deferred income taxes	2,395	634	318	385	276	53	668	610
Deferred costs	0	0	0	0	0	0	0	0
Other non-current assets	0	0	0	0	0	0	0	0
Non-current assets of discontinued operations	0	0	0	0	0	0	0	0
Total assets	(14,577)	(9,050)	(8,851)	(8,988)	(9,009)	(5,966)	(3,631)	(2,236)
Current liabilities
Accounts payable	231	16	0	0	7	0	0	0
Accounts payable to NACCO Industries, Inc.	0	0	0	0	0	0	0	0
Revolving credit agreements	0	0	0	0	0	0	0	0
Accrued compensation	750	389	387	370	353	356	325	338
Accrued product returns	0	0	0	0	0	0	0	0
Other current liabilities	(339)	1,874	(241)	(135)	(1,632)	1,397	2,505	4,120
Current liabilities of discontinued operations	0	0	0	0	0	0	0	0
Total current liabilities	642	2,279	146	235	(1,272)	1,753	2,830	4,458
Revolving credit agreements	0	0	0	0	0	0	0	0
Other long-term liabilities	3,574	882	911	898	883	(204)	(204)	(204)
Non-current liabilities of discontinued operations		0	0	0	0	0	0	0
Total liabilities	4,216	3,161	1,057	1,133	(389)	1,549	2,626	4,254
Stockholders’ equity
Capital in excess of par value	165				0
Treasury stock	0	0	0		0	0	0	0
Retained earnings	(18,814)	(12,724)	(10,127)	(10,453)	(8,829)	(7,658)	(6,755)	(6,508)
Accumulated other comprehensive loss	(144)	513	219	332	209	143	498	18
Total stockholders’ equity	(18,793)	(12,211)	(9,908)	(10,121)	(8,620)	(7,515)	(6,257)	(6,490)
Total liabilities and stockholders' equity	(14,577)	(9,050)	(8,851)	(8,988)	(9,009)	(5,966)	(3,631)	(2,236)
Restatement Impacts | Shares Outstanding Class A
Stockholders’ equity
Common stock	0	0	0	0	0	0	0	0
Restatement Impacts | Shares Outstanding Class B
Stockholders’ equity
Common stock	$ 0	0	0	0	$ 0	0	0	0
Capital in excess of par value		0	0	0		0	0	0
As Restated
Current assets
Cash and cash equivalents		1,866	1,131	1,721		2,139	1,962	2,389
Trade receivables, net		103,956	87,133	89,766		113,332	77,212	88,388
Inventory		181,847	140,817	142,261		183,831	165,237	157,622
Prepaid expenses and other current assets		14,940	17,355	9,768		15,098	17,108	9,193
Current assets of discontinued operations		0	0	0		0	0	0
Total current assets		302,609	246,436	243,516		314,400	261,519	257,592
Property, plant and equipment, net		22,653	23,204	22,566		23,309	21,839	20,597
Goodwill		6,253	6,253	6,253		6,253	6,253	6,253
Other intangible assets, net		3,483	3,828	4,174		4,864	5,209	5,555
Deferred income taxes		6,795	6,487	5,878		10,503	11,562	12,810
Deferred costs		8,925	8,683	8,447		10,306	9,973	10,347
Other non-current assets		1,561	1,997	2,424		3,322	3,282	3,224
Non-current assets of discontinued operations		0	0	0		0	0	0
Total assets		352,279	296,888	293,258		372,957	319,637	316,378
Current liabilities
Accounts payable		147,222	91,737	80,649		143,955	103,461	108,185
Accounts payable to NACCO Industries, Inc.		220	220	2,425		2,480	2,769	9,285
Revolving credit agreements		59,702	58,955	62,212		69,883	75,476	65,508
Accrued compensation		15,957	12,478	9,273		16,931	12,856	10,171
Accrued product returns		8,266	8,224	9,314		9,601	9,648	10,815
Other current liabilities		32,525	27,689	23,974		28,536	21,604	26,871
Current liabilities of discontinued operations		0	0	0		0	0	0
Total current liabilities		263,892	199,303	187,847		271,386	225,814	230,835
Revolving credit agreements		30,000	32,000	32,000		30,000	30,000	20,000
Other long-term liabilities		15,843	16,396	20,453		24,636	24,070	24,396
Non-current liabilities of discontinued operations		0	0	0		0	0	0
Total liabilities		309,735	247,699	240,300		326,022	279,884	275,231
Stockholders’ equity
Treasury stock		(5,960)	(2,334)			0	0	0
Retained earnings		12,231	15,646	17,506		9,373	3,397	5,683
Accumulated other comprehensive loss		(18,009)	(17,604)	(17,207)		(13,941)	(14,502)	(13,724)
Total stockholders’ equity		42,544	49,189	52,958		46,935	39,753	41,147
Total liabilities and stockholders' equity		352,279	296,888	293,258		372,957	319,637	316,378
As Restated | Shares Outstanding Class A
Stockholders’ equity
Common stock		95	95	95		92	92	92
As Restated | Shares Outstanding Class B
Stockholders’ equity
Common stock		44	44	44		45	45	45
Capital in excess of par value		54,143	53,342	52,520		51,366	50,721	49,051
Recasting Impacts
Current assets
Cash and cash equivalents		(307)	(102)	(85)		(572)	(569)	(605)
Trade receivables, net		(865)	(865)	(10,664)		(1,023)	(1,080)	(9,030)
Inventory		(20,804)	(19,345)	(21,554)		(28,087)	(26,516)	(24,873)
Prepaid expenses and other current assets		(854)	(943)	7,611		(2,503)	(2,539)	5,422
Current assets of discontinued operations		22,830	21,255	24,692		32,185	30,704	29,086
Total current assets		0	0	0		0	0	0
Property, plant and equipment, net		(460)	(1,555)	(1,582)		(2,321)	(2,751)	(2,954)
Goodwill		0	0	0		0	0	0
Other intangible assets, net		0	0	0		0	0	0
Deferred income taxes		(1,155)	(2,733)	(2,712)		(2,799)	(2,685)	(2,391)
Deferred costs		(121)	(119)	(131)		(153)	(148)	(160)
Other non-current assets		(8)	(13)	(21)		(40)	(104)	(156)
Non-current assets of discontinued operations		1,744	4,420	4,446		5,313	5,688	5,661
Total assets		0	0	0		0	0	0
Current liabilities
Accounts payable		(7,211)	(5,538)	(6,929)		(12,335)	(10,973)	(11,261)
Accounts payable to NACCO Industries, Inc.		0	0	0		0	0	(1,471)
Revolving credit agreements		(9,550)	(7,450)	(7,400)		(9,800)	(9,150)	(2,200)
Accrued compensation		(1,307)	(753)	(875)		(1,510)	(872)	(933)
Accrued product returns		0	0	0		0	0	0
Other current liabilities		(6,645)	(6,307)	(6,269)		(6,048)	(5,835)	(5,644)
Current liabilities of discontinued operations		24,713	20,048	21,473		29,693	26,830	21,509
Total current liabilities		0	0	0		0	0	0
Revolving credit agreements		0	(2,000)	(2,000)		0	0	0
Other long-term liabilities		(1,585)	(1,697)	(1,834)		(2,293)	(2,416)	(2,565)
Non-current liabilities of discontinued operations		1,585	3,697	3,834		2,293	2,416	2,565
Total liabilities		0	0	0		0	0	0
Stockholders’ equity
Treasury stock		0	0			0	0	0
Retained earnings		0	0	0		0	0	0
Accumulated other comprehensive loss		0	0	0		0	0	0
Total stockholders’ equity		0	0	0		0	0	0
Total liabilities and stockholders' equity		0	0	0		0	0	0
Recasting Impacts | Shares Outstanding Class A
Stockholders’ equity
Common stock		0	0	0		0	0	0
Recasting Impacts | Shares Outstanding Class B
Stockholders’ equity
Common stock		0	0	0		0	0	0
Capital in excess of par value		$ 0	$ 0	$ 0		$ 0	$ 0	$ 0

Quarterly Results of Operati_13

Quarterly Results of Operations (Unaudited) (Restated Condensed Consolidated Balance Sheets with Adjustments) (Additional Information) (Details) - Restatement Impacts - USD ($) $ in Millions	3 Months Ended						12 Months Ended
	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2019	Dec. 31, 2018
Write-off of Assets
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Increase (decrease) in trade receivables	$ (1.6)	$ (1.3)	$ (1.6)	$ (0.4)	$ (0.4)	$ 0.2	$ (2.5)	$ (0.6)
Increase (decrease) in prepaids and other assets	(7.6)	(6.7)	(6.6)	(5.7)	(3.9)	2.6	(12.4)	(6.9)
Increase (decrease) in other current liabilities	2.1	1.4	1.4	1	1.3	2.6	0.9	0.6
Reversal of Revenue
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Increase (decrease) in trade receivables	(0.6)						(1.3)
Increase (decrease) in prepaids and other assets	0.1						0.2
Correction for the timing and recognition of customer price concessions
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Increase (decrease) in trade receivables							(1.6)
Increase (decrease) in other current liabilities	0.2	0.2	0.2	0.3	0.2	0.3		0.2
Tax adjustments related to adjustments
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Increase (decrease) in other current liabilities	(0.4)	(0.4)	(0.3)	0.1	0.2		(1.2)	(0.4)
Increase (decrease) in other current assets			(0.1)
Increase (decrease) in deferred income taxes	0.6	0.3	0.4	0.1	0.7	0.6	2.4	0.3
Increase (decrease) in other long-term liabilities	0.9	0.9	0.9	(0.2)	(0.2)	0.2	3.6	0.9
Correction of other immaterial errors
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Increase (decrease) in trade receivables		(1.1)	(1.1)					(1.9)
Increase (decrease) in prepaids and other assets							0.5
Increase (decrease) in other current liabilities		(1.4)	(1.4)		0.8	1.2		(2)
Increase (decrease) in accrued compensation	$ 0.4	$ 0.4	$ 0.4	$ 0.4	$ 0.3	$ 0.3	$ 0.7	$ 0.4

Schedule II - Valuation and Q_2

Schedule II - Valuation and Qualifying Accounts (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Allowance for doubtful accounts
Valuation allowances and reserves [Roll Forward]
Balance at Beginning of Period	$ 713	$ 1,177	$ 862
Charged to Costs and Expenses	309	11	405
Charged to Other Accounts	0	0	0
Deductions	(1)	475	90
Balance at End of Period	1,023	713	1,177
Allowance for discounts, adjustments and returns
Valuation allowances and reserves [Roll Forward]
Balance at Beginning of Period		14,164	14,650
Charged to Costs and Expenses			21,358
Charged to Other Accounts			0
Deductions			21,844
Balance at End of Period			14,164
Deferred tax valuation allowances (as Restated)
Valuation allowances and reserves [Roll Forward]
Balance at Beginning of Period	1,162	1,968	1,686
Charged to Costs and Expenses	6,502	0	295
Charged to Other Accounts	0	0	0
Deductions	39	806	13
Balance at End of Period	$ 7,625	$ 1,162	$ 1,968