Document And Entity Information
Document And Entity Information - shares | 9 Months Ended | |
Sep. 30, 2023 | Oct. 23, 2023 | |
Document Information [Line Items] | ||
Entity, Registrant Name | ESCALADE, INCORPORATED | |
Document, Fiscal Year Focus | 2023 | |
Document, Fiscal Period Focus | Q3 | |
Current Fiscal Year End Date | --12-31 | |
Document, Type | 10-Q/A | |
Document, Quarterly Report | true | |
Document, Period End Date | Sep. 30, 2023 | |
Document, Transition Report | false | |
Entity, File Number | 0-6966 | |
Entity, Incorporation, State or Country Code | IN | |
Entity, Tax Identification Number | 13-2739290 | |
Entity, Address, Address Line One | 817 Maxwell Ave | |
Entity, Address, City or Town | Evansville | |
Entity, Address, State or Province | IN | |
Entity, Address, Postal Zip Code | 47711 | |
City Area Code | 812 | |
Local Phone Number | 467-1358 | |
Title of 12(b) Security | Common Stock | |
Trading Symbol | ESCA | |
Security Exchange Name | NASDAQ | |
Entity, Current Reporting Status | Yes | |
Entity, Interactive Data, Current | Yes | |
Entity, Filer Category | Accelerated Filer | |
Entity, Small Business | true | |
Entity, Emerging Growth Company | false | |
Entity, Shell Company | false | |
Entity, Common Stock Shares, Outstanding | 13,736,800 | |
Amendment Description | Escalade, Incorporated (the “Company”) is filing this Amendment No. 1 on Form 10-Q/A (“Amendment No. 1”) to its Quarterly Report on Form 10-Q for the period ended September 30, 2023, originally filed with the Securities and Exchange Commission (“SEC”) on October 26, 2023 (the “Original Filing”) to address management’s re-evaluation of disclosure controls and procedures and to reflect the identification of material weaknesses in the Company’s disclosure controls and procedures and internal control over financial reporting. The material weaknesses did not result in any change to the Company’s consolidated financial statements as set forth in the Original Filing. This Amendment No. 1 is limited in scope to make the following changes to the Original Filing: ● To amend Part I - Item 4. Controls and Procedures to state management’s conclusion that the Company’s disclosure controls and procedures were not effective as of September 30, 2023 due to material weaknesses in the Company’s internal control over financial reporting identified subsequent to the date of the Original Filing. ● To amend Part II - Item 1A. Risk Factors to add an additional risk factor to describe risks relating to the material weaknesses in the Company’s internal control over financial reporting that were identified subsequent to the date of the Original Filing. ● To amend Part II - Item 6. Exhibits to include currently dated certifications from the company’s Principal Executive Officer and Principal Financial Officer as required by Sections 302 and 906 of the Sarbanes Oxley Act of 2002, which certifications are filed herewith as Exhibits 31.1, 31.2, 32.1 and 32.2. Except as described above, no other changes have been made to the Original Filing. This Amendment No. 1 continues to speak as of the date of the Original Filing and the Company has not updated or amended the disclosures contained therein to reflect any events that occurred subsequent to the date of the Original Filing. The filing of this Amendment No. 1 is not a representation that any statements contained in the Company’s Form 10-Q are true and complete as of any date other than the date of the Original Filing, except for the amended statements contained in this Amendment No. 1 which are as of the date of filing this Amendment No. 1. This Amendment No. 1 should thus be read in conjunction with the Original Filing and any of the Company’s other filings with the SEC subsequent to the date of the Original Filing, together with any amendments to those filings. | |
Amendment Flag | true | |
Entity, Central Index Key | 0000033488 |