The Shyft Group, Inc. (SHYF) 10-Q 2 Aug 17 2017 Q2 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	6 Months Ended
	Jun. 30, 2017	Jul. 28, 2017
Document Information [Line Items]
Entity Registrant Name	SPARTAN MOTORS INC
Entity Central Index Key	743,238
Trading Symbol	spar
Current Fiscal Year End Date	--12-31
Entity Filer Category	Accelerated Filer
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Well-known Seasoned Issuer	No
Entity Common Stock, Shares Outstanding (in shares)		35,093,877
Document Type	10-Q
Document Period End Date	Jun. 30, 2017
Document Fiscal Year Focus	2,017
Document Fiscal Period Focus	Q2
Amendment Flag	false

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets (Current Period Unaudited) - USD ($) $ in Thousands	Jun. 30, 2017	Dec. 31, 2016
Current assets:
Cash and cash equivalents	$ 21,240	$ 32,041
Accounts receivable, less allowance of $176 and $487	81,951	65,441
Inventories	88,444	58,896
Income taxes receivable	669	1,287
Other current assets	5,283	4,526
Total current assets	197,587	162,191
Property, plant and equipment, net	57,078	53,116
Goodwill	25,823	15,961
Intangible assets, net	9,856	6,385
Other assets	2,788	2,331
Net deferred tax assets	3,212	3,310
TOTAL ASSETS	296,344	243,294
Current liabilities:
Accounts payable	41,991	31,336
Accrued warranty	19,084	19,334
Accrued compensation and related taxes	9,862	13,188
Deposits from customers	33,661	16,142
Other current liabilities and accrued expenses	11,654	7,659
Current portion of long-term debt	58	65
Total current liabilities	116,310	87,724
Other non-current liabilities	4,877	2,544
Long-term debt, less current portion	22,849	74
Total liabilities	144,036	90,342
Commitments and contingencies
Shareholders' equity:
Preferred stock, no par value: 2,000 shares authorized (none issued)
Common stock, $0.01 par value; 80,000 shares authorized; 35,097 and 34,383 outstanding	351	344
Additional paid in capital	77,916	76,837
Retained earnings	74,699	76,428
Total Spartan Motors, Inc. shareholders’ equity	152,966	153,609
Non-controlling interest	(658)	(657)
Total shareholders’ equity	152,308	152,952
TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY	$ 296,344	$ 243,294

Condensed Consolidated Balance3

Condensed Consolidated Balance Sheets (Current Period Unaudited) (Parentheticals) - USD ($) shares in Thousands, $ in Thousands	Jun. 30, 2017	Dec. 31, 2016
Accounts receivable, allowance	$ 176	$ 487
Preferred stock, par value (in dollars per share)	$ 0	$ 0
Preferred stock, shares authorized (in shares)	2,000	2,000
Preferred stock, shares issued (in shares)	0	0
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01
Common stock, shares authorized (in shares)	80,000	80,000
Common stock, shares outstanding (in shares)	35,097	34,383

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations (Unaudited) - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016
Sales	$ 169,739	$ 162,537	$ 336,814	$ 296,263
Cost of products sold	150,232	141,730	300,763	259,635
Restructuring charges	6		156
Gross profit	19,501	20,807	35,895	36,628
Operating expenses:
Research and development	1,524	1,807	3,666	3,031
Selling, general and administrative	16,503	14,397	31,104	27,962
Restructuring Charges	319	227	812	567
Total operating expenses	18,346	16,431	35,582	31,560
Operating income	1,155	4,376	313	5,068
Other income (expense):
Interest expense	(129)	(88)	(393)	(202)
Interest and other income	190	95	280	154
Total other income (expense)	61	7	(113)	(48)
Income before taxes	1,216	4,383	200	5,020
Taxes	92	9	175	102
Net income	1,124	4,374	25	4,918
Less: net loss attributable to non-controlling interest		(5)	(1)	(5)
Net income attributable to Spartan Motors Inc.	$ 1,124	$ 4,379	$ 26	$ 4,923
Basic net earnings per share (in dollars per share)	$ 0.03	$ 0.13	$ 0	$ 0.14
Diluted net earnings per share (in dollars per share)	$ 0.03	$ 0.13	$ 0	$ 0.14
Basic weighted average common shares outstanding (in shares)	35,127	34,512	34,768	34,396
Diluted weighted average common shares outstanding (in shares)	35,127	34,512	34,768	34,396

Condensed Consolidated Stateme5

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016
Cash flows from operating activities:
Net income	$ 25	$ 4,918
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization expense	4,690	3,564
(Gain)/loss on disposal of assets	1	(22)
Accruals for warranty	4,909	5,433
Deferred income taxes	131	25
Stock based compensation related to stock awards	1,513	962
Decrease (increase) in operating assets:
Accounts receivable	(17,379)	(13,008)
Inventories	32,904	729
Income taxes receivable	618	441
Other assets	110	(363)
Increase (decrease) in operating liabilities:
Accounts payable	6,740	11,346
Cash paid for warranty repairs	(7,059)	(5,013)
Accrued customer rebates	57	(605)
Accrued compensation and related taxes	(4,890)	2,478
Deposits from customers	(25,410)	5,520
Other current liabilities and accrued expenses	1,089	326
Other long term liabilities	1,898
Taxes on income	88	12
Total adjustments	(58)	11,825
Net cash provided by (used in) operating activities	(33)	16,743
Cash flows from investing activities:
Purchases of property, plant and equipment	(2,438)	(5,794)
Proceeds from sale of property, plant and equipment		23
Acquisition of business, net of cash acquired	(28,915)
Net cash used in investing activities	(31,353)	(5,771)
Cash flows from financing activities:
Proceeds from long-term debt	32,800	10
Payments on long-term debt	(10,033)	(27)
Purchase and retirement of common stock		(2,000)
Payment of dividends	(1,755)	(1,724)
Net cash used in the exercise, vesting or cancellation of stock incentive awards	(427)	(168)
Net cash provided by (used in) financing activities	20,585	(3,909)
Net increase (decrease) in cash and cash equivalents	(10,801)	7,063
Cash and cash equivalents at beginning of period	32,041	32,701
Cash and cash equivalents at end of period	$ 21,240	$ 39,764

Condensded Consolidated Stateme

Condensded Consolidated Statement of Shareholders' Equity (Unaudited) - 6 months ended Jun. 30, 2017 - USD ($) shares in Thousands, $ in Thousands	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Noncontrolling Interest [Member]	Total
Balance (in shares) at Dec. 31, 2016	34,383
Balance at Dec. 31, 2016	$ 344	$ 76,837	$ 76,428	$ (657)	$ 152,952
Issuance of common stock and the tax impact of stock incentive plan transactions (in shares)	5
Issuance of common stock and the tax impact of stock incentive plan transactions		(427)			(427)
Issuance of restricted stock, net of cancellation (in shares)	709
Issuance of restricted stock, net of cancellation	$ 7	(7)
Dividends declared ($0.05 per share)			(1,755)		(1,755)
Stock based compensation expense related to restricted stock		1,513			1,513
Net income (loss)			26	(1)	25
Balance (in shares) at Jun. 30, 2017	35,097
Balance at Jun. 30, 2017	$ 351	$ 77,916	$ 74,699	$ (658)	$ 152,308

Condensded Consolidated Statem7

Condensded Consolidated Statement of Shareholders' Equity (Unaudited) (Parentheticals)	6 Months Ended
	Jun. 30, 2017$ / shares
Retained Earnings [Member]
Dividends declared (in dollars per share)	$ 0.05

Note 1 - General and Summary of

Note 1 - General and Summary of Accounting Policies	6 Months Ended
	Jun. 30, 2017
Notes to Financial Statements
Business Description and Accounting Policies [Text Block]	NOTE 1 For a description of key accounting policies followed , refer to the notes to the Spartan Motors, Inc. (the “Company”, “we”, “our” or “us”) consolidated financial statements for the year ended December 31, 2016, 10 March 3, 2017. no Spartan Motors, Inc. is a custom engineer and manufacturer of specialized motor vehicle chassis and bodies. Our principal chassis markets are emergency response vehicles, motor homes and other specialty vehicles. We also manufacture bodies for various markets including emergency response vehicles and vehicles used in delivery, mobile retail and trades and construction industries. Our operating activities are conducted through our wholly-owned operating subsidiary, Spartan Motors USA, Inc. (“Spartan USA”), with locations in Charlotte, Michigan; Brandon, South Dakota; Snyder and Neligh, Nebraska; Delavan, Wisconsin; Ephrata, Pennsylvania; Bristol, Indiana; Kansas City, Missouri; and Saltillo, Mexico. Our Charlotte, Michigan location manufactures heavy duty chassis and vehicles and supplies aftermarket parts and accessories under the Spartan Chassis and Spartan ER brand names. Our Brandon, South Dakota; Snyder and Neligh, Nebraska; Delavan, Wisconsin; and Ephrata, Pennsylvania locations manufacture emergency response vehicles under the Spartan ER, Smeal, US Tanker and Ladder Tower Company brand names. Our Bristol, Indiana location manufactures vehicles used in the parcel delivery, mobile retail and trades and construction industries, and supplies related aftermarket parts and services under the Utilimaster brand name. Our Kansas City, Missouri and Saltillo, Mexico locations sell and install equipment used in fleet vehicles. Spartan USA is also a participant in Spartan-Gimaex Innovations, LLC (“Spartan-Gimaex”), a 50/50 February 2015, June 2015, February 2017, No 10 On January 1, 2017, red substantially all of the assets and certain liabilities of Smeal Fire Apparatus Co., Smeal Properties, Inc., Ladder Tower Co., and U.S. Tanker Co. When used in this Quarterly Report on Form 10 The accompanying unaudited interim condensed consolidated financial statements reflect all normal and recurring adjustments that are necessary for the fair presentation of our financial position as of June 30, 2017, three six June 30, 2017 six June 30, 2017, 10 December 31, 2016. The results of operations for the three six June 30, 2017 not We are required to disclose the fair value of our financial instruments in accordance with Financial Accounting Standards Board (“FASB”) Codification relating to “Disclosures about Fair Values of Financial Instruments.” The carrying amounts of cash and cash equivalents, accounts receivable, accounts payable and our variable rate debt instruments approximate their fair value at June 30, 2017 December 31, 2016. Certain immaterial amounts in the prior periods ’ financial statements have been reclassified to conform to the current period’s presentation. These reclassifications had no New Accounting Standards In February 2017 No. 2017 05, Other Income-Gains and Losses from the Derecognition of Nonfinancial Assets (Subtopic 610 20 2017 05” 2017 05 2017 05 2014 09 the adoption of the provisions of ASU 2017 05 not In January 2017, No. 2017 04, Intangibles—Goodwill and Other (Topic 350 2017 4” 2017 4 December 15, 2019, January 1, 2017. We believe that the adoption of the provisions of ASU 2017 04 not In January 2017, ccounting Standards Update 2017 01, Business Combinations (Topic 805 2017 01” not not December 15, 2017, not We believe that the adoption of the provisions of ASU 2017 01 not In August 2016, No. 2016 15, Statement of Cash Flows (Topic 230 2016 15” 2016 15 2016 15 December 15, 2017, that the adoption of the provisions of ASU 2016 15 not In June 2016, ccounting Standards Update 2016 13, Financial Instruments – Credit Losses: Measurement of Credit Losses on Financial Instruments 2016 13” 2016 13 December 15, 2019 2016 13 not In March 2016, No. 2016 09, Compensation – Stock Compensation 2016 09” 2016 09 2016 09 December 15, 2016, 2016 09 December 31, 2017 2016 09 not June 30, 2017. In February 2016, No. 2016 02, Leases 2016 02” 12 December 15, 2018, 2016 02 In July 2015, 2015 11, Inventory (Topic 330 2015 11” 2015 11 2015 11 December 15, 2016. 2015 11 no In May 2014, 2014 09, Revenue from Contracts with Customers (Topic 606 2014 09” 2014 09 2014 09 December 15, 2017, may December 15, 2016 August 12, 2015, 2018, 2017 2014 09 first 2018. In March 2016, No. 2016 08, Revenue from Contracts with Customers (Topic 606 2016 08” 2016 08 two 2016 08 2014 09 In April 2016, No. 2016 10, Revenue from Contracts with Customers (Topic 606 2016 10” 2016 10 606 2016 10 2016 10 2016 10 2014 09 In May 2016, No. 2016 12, Revenue from Contracts with Customers (Topic 606 2016 12” 2016 12 2016 12 2014 09

Note 2 - Acquisition Activities

Note 2 - Acquisition Activities	6 Months Ended
	Jun. 30, 2017
Notes to Financial Statements
Business Combination Disclosure [Text Block]	NOTE 2 – ACQUISITION ACTIVITIES On January 1, 2017, Smeal pursuant to an Asset Purchase Agreement dated December 12, 2016. This acquisition will bring significant scale to our Emergency Response Vehicles segment, expand the geographic reach of our dealer network and add complementary products to our existing emergency response product portfolio . Sales and operating income (loss) i ncluded in our results since the January 1, 2017 Three Months Ended June 30, 2017 Six Months Ended June 30, 2017 Net sales $ 35,807 $ 76,469 Operating loss (8 ) (1,009 ) T he above operating loss amounts include a one $0 $189 three six June 30, 2017 Pro forma Results of Operation (Unaudited) The following table provides unaudited pro forma net sales and results of operations for the three six June 30, 2017 2016, January 1 2016. not not Three Months Ended Six Months Ended June 30, 2017 June 30, 2016 June 30, 2017 June 30, 2016 Net sales $ 169,739 $ 178,227 $ 336,814 $ 328,502 Net earnings attributable to Spartan Motors, Inc. $ 2,037 $ 3,924 $ 2,721 $ 3,984 Diluted net earnings per share $ 0.06 $ 0.11 $ 0.08 $ 0.12 Purchase Price Allocation The total purchase price paid for our acquisition of Smeal was $42,489, $28,903 $3,825, $7,391. may no April 1, 2018, not $2,400. third 2017. This acquisition w as accounted for using the purchase method of accounting with the purchase price allocated to the assets purchased and liabilities assumed based upon their estimated fair values at the date of acquisition. Identifiable intangible assets include trade-names and certain non-patented technology. The preliminary excess of the purchase price over the estimated fair values of the net tangible and intangible assets acquired of $9,862 $2,370. The preliminary allocation of purchase price to assets acquired and liabilities assumed is as follows: Cash $ 3,825 Accounts receivable 6,523 Inventory 62,660 Other current assets 887 Property, plant and equipment 5,773 Intangible assets 3,900 Goodwill 9,862 Total assets acquired 93,430 Accounts payable 3,935 Customer prepayments 42,929 Accrued war ranty 1,900 Other liabilities 2,177 Total liabilities assumed 50,941 Total purchase price $ 42,489 Contingent Consideration Pursuant to the purchase agreement, the former owners of Smeal may . The purchase agreement specifies that Spartan will make a payment to the former owners of Smeal to cover certain state and federal tax liabilities for the tax year ending December 31, 2017 $0 $2,400 December 31, 2017. 10 $2,400. January 1, 2017 1%. one Goodwill Assigned The acquisition resulted in the recognition, on a preliminary basis, of $9,862 Goodwill consists of expected synergies resulting from the acquisition and the estimated value of the workforce employed. Key areas of expected cost savings include an expanded dealer network; complementary product portfolios; manufacturing and supply chain work process improvements; and the elimination of redundant corporate overhead. Financing for the Acquisition Our acquisition of Smeal was financed using $32,800 $100,000 October 31, 2016, Acquisition Related Expenses During the three six June 30, 2017, $60 $731 10, Business Segments

Note 3 - Inventories

Note 3 - Inventories	6 Months Ended
	Jun. 30, 2017
Notes to Financial Statements
Inventory Disclosure [Text Block]	NOTE 3 – INVENTORIES Inventories are summarized as follows: June 30 , December 31, 201 7 201 6 Finished goods $ 15,198 $ 12,743 Work in process 23,505 14,063 Raw materials and purchased components 52,850 35,458 Reserve for slow-moving inventory (3,109 ) (3,368 ) Total inventory $ 88,444 $ 58,896 We have a number of demonstration units used as part of our sales program. These demonstration units are included in the “Finished goods” line item above. The net carrying amount was $8,450 $3,558 June 30, 2017 December 31, 2016.

Note 4 - Goodwill and Intangibl

Note 4 - Goodwill and Intangible Assets	6 Months Ended
	Jun. 30, 2017
Notes to Financial Statements
Goodwill and Intangible Assets Disclosure [Text Block]	NOTE 4 – GOODWILL AND INTANGIBLE ASSETS Goodwill As described in Note 2 Acquisition Activities, January 1, 2017. Due to the short period of time that has elapsed since the acquisition of Smeal, it is our assessment that the goodwill at Smeal is not October 1, 2017, During the second 2017, allocate resources to and assess the performance of our operating segments. As a result, a portion of the goodwill assigned to our Fleet Vehicles and Services segment was reassigned to our Specialty Chassis and Vehicles segment using a relative fair value approach. Changes in the carrying amount of goodwill, by reportable segment, are as follows: Emergency Response Vehicles Fleet Vehicles & Services Specialty Chassis & Vehicles Total Balance as of December 31, 2016 $ - $ 15,961 $ - $ 15,961 Acquisition of Smeal 9,862 - - 9,862 Reassignment of goodwill - (638 ) 638 - Balance as of June 30, 2017 $ 9,862 $ 15,323 $ 638 $ 25,823 With the acquisition of Smeal, we acquired other intangible assets besides goodwill. We recorded $3,900 10 not not The following table provides information regarding our other intangible assets: As of June 30, 2017 As of December 31, 201 6 Gross carrying amount Accumulated amortization Net Gross carrying amount Accumulated amortization Net Customer and dealer relationships $ 6,170 $ 3,528 $ 2,642 $ 6,170 $ 3,348 $ 2,822 Acquired product development project 1,860 1,341 519 1,860 1,167 693 Unpatented technology 1,500 75 1,425 - - - Non-compete agreements 400 400 - 400 400 - Backlog 320 320 - 320 320 - Trade Names 5,270 - 5,270 2,870 - 2,870 $ 15,520 $ 5,664 $ 9,856 $ 11,620 $ 5,235 $ 6,385 We recorded intangible asset amortization expense of $214 $177 three June 30, 2017 2016 $429 $354 six June 30, 2017 2016. The estimated remaining amortization associated with finite-lived intangible assets is expected to be expensed as follows: Amount 2017 $ 405 2018 816 2019 449 2020 423 2021 399 Thereafter 2,094 Total $ 4,586

Note 5 - Debt

Note 5 - Debt	6 Months Ended
	Jun. 30, 2017
Notes to Financial Statements
Debt Disclosure [Text Block]	NOTE 5 - DEBT Long-term debt consists of the following: June 30 , December 31, Line of credit revolver (1): $ 22,800 $ - Capital lease obligations 107 139 Total debt 22,907 139 Less current portion of long-term debt (58 ) (65 ) Total long-term debt $ 22,849 $ 74 ( 1 On October 31, 2016, Credit Agreement (the "Credit Agreement") by and among us, certain of our subsidiaries, Wells Fargo Bank, National Association, as administrative agent ("Wells Fargo"), and the lenders party thereto consisting of Wells Fargo, JPMorgan Chase Bank, N.A. and PNC Bank (the "Lenders"). Under the Credit Agreement, we may $100,000 three may $35,000 0.5%, one 1.00%; no December 31, 2016. January 2017, $32,800 $10,000 May 2017. $10,000 2.625% one 1.50% June 30, 2017. Under the terms of the primary line of credit agreement, we are required to maintain certain financial ratios and other financial conditions, which limited our available borrowings under our line of credit to a total of approximately $35,3 00 $73,600 June 30, 2017 December 31, 2016, June 30, 2017 December 31, 2016,

Note 6 - Restructuring

Note 6 - Restructuring	6 Months Ended
	Jun. 30, 2017
Notes to Financial Statements
Restructuring and Related Activities Disclosure [Text Block]	NOTE 6 – RESTRUCTURING During the three six June 30, 2017, During the three six June 30, 2016, Restructuring charges included in our Consolidated Statements of Operations for the three six June 30, 2017, Three Months Ended June 30, 2017 Emergency Response Vehicles Fleet Vehicles and Services Specialty Chassis and Vehicles Other Total Cost of products sold Accrual for severance $ 6 $ - $ - $ - 6 General and Administrative Accrual for severance 4 307 - 8 319 Total restructuring $ 10 $ 307 $ - $ 8 $ 325 Six Months Ended June 30, 2017 Emergency Response Vehicles Fleet Vehicles and Services Specialty Chassis and Vehicles Other Total Cost of products sold Accrual for severance $ 43 $ 97 $ 16 $ - 156 General and Administrative Accrual for severance 367 315 79 51 812 Total restructuring $ 410 $ 412 $ 95 $ 51 $ 968 Restructuring charges for the three six June 30, 2016 $227 $567 The following table provides a summary of the compensation related charges incurred during the three six June 30, 2017 Severance Balance January 1, 201 7 $ - Accrual for severance 643 Payments and adjustments made in period (201 ) Balance March 31, 2017 442 Accrual for severance 325 Payments and adjustments made in period (540 ) Balance June 30, 2017 $ 227 There were no three six June 30, 2016.

Note 7 - Commitments and Contin

Note 7 - Commitments and Contingent Liabilities	6 Months Ended
	Jun. 30, 2017
Notes to Financial Statements
Commitments and Contingencies Disclosure [Text Block]	NOTE 7 - COMMITMENTS AND CONTINGENT LIABILITIES Under the terms of our credit agreement with our banks, we have the ability to issue letters of credit totaling $20,000. June 30, 2017 December 31, 2016, $1,305 $1,599 At June 30, 2017, not Chassis Agreements We are party to chassis bailment inventory agreements with General Motors Company (“GM”) and Chrysler Group, LLC (“Chrysler”) which allow GM and Chrysler to draw up to $10,000 $262 $784 June 30, 2017 December 31, 2016. one not Warranty Related We provide limited warranties against assembly/construction defects. These warranties generally provide for the replacement or repair of defective parts or workmanship for a specified period following the date of sale. The end users also may Certain warranty and other related claims involve matters of dispute that ultimately are resolved by negotiation, arbitration or litigation. Infrequently, a material warranty issue can arise which is beyond the scope of our historical experience. We provide for any such warranty issues as they become known and are estimable. It is reasonably possible that additional warranty and other related claims could arise from disputes or other matters beyond the scope of our historical experience. Changes in our warranty liability during the six June 30, 2017 2016 201 7 201 6 Balance of accrued warranty at January 1 $ 19,334 $ 16,610 Warranties issued during the period 3,839 2,298 Cash settlements made during the period (7,059 ) (5,013 ) Changes in liability for pre-existing warranties during the period, including expirations 1,070 3,135 ) Assumed warranties outstanding at Smeal on January 1, 2017 1,900 - Balance of accrued warranty at June 30 $ 19,084 $ 17,030 Spartan-Gimaex joint venture In February , 2015, June 2015, February 2017, No 10 December 31, 2016, $1,217 no six June 30, 2017. may may

Note 8 - Earnings Per Share

Note 8 - Earnings Per Share	6 Months Ended
	Jun. 30, 2017
Notes to Financial Statements
Earnings Per Share [Text Block]	NOTE 8 – EARNINGS PER SHARE The following table presents a reconciliation of the weighted average shares outstanding used in the net earnings per share calculation: Three Months Ended June 30, Six Months Ended June 30, 201 7 2016 201 7 2016 Basic weighted average common shares outstanding 35,127 34,512 34,768 34,396 Effect of dilutive stock options - - - - Diluted weighted average common shares outstanding 35,127 34,512 34,768 34,396 Anti-dilutive stock awards: Restricted stock - - - - Stock options 9 - 6 - Total anti-dilutive stock awards: 9 - 6 - Stock awards noted as anti-dilutive were not and diluted (Stock appreciation rights) weighted average common shares outstanding.

Note 9 - Taxes

Note 9 - Taxes	6 Months Ended
	Jun. 30, 2017
Notes to Financial Statements
Income Tax Disclosure [Text Block]	N OTE 9 – TAXES Our effective income tax rate was 7.5% 87.5% three six June 30, 2017. 0.2% 2.0% three six June 30, 2016. 2017 2016 2015, 0% $92 $175 three six June 30, 2017 $9 $102 three six June 30, 2016

Note 10 - Business Segments

Note 10 - Business Segments	6 Months Ended
	Jun. 30, 2017
Notes to Financial Statements
Segment Reporting Disclosure [Text Block]	NOTE 10 - BUSINESS SEGMENTS We identify our reportable segments based on our management structure and the financial data utilized by our chief operating decision makers to assess segment performance and allocate resources among our operating units. We have three second 2017, SPARTAN MOTORS, INC. AND SUBSIDIARIES NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (Amounts in thousands, except per share data) Beginning in 2017, we evaluate the performance of our reportable segments based on Adjusted EBITDA. Adjusted EBITDA is defined as earnings before interest, taxes, depreciation and amortization, and other adjustments made in order to present comparable results from period to period. These adjustments include restructuring charges and items related to our acquisition of Smeal, such as expenses incurred to complete the acquisition, the impact of fair value adjustments to inventory acquired from Smeal, and the impact on the timing of the recognition of gross profit for our chassis that are utilized by our recently acquired Smeal operations. We exclude these items from earnings because we believe they will be incurred infrequently and/or are otherwise not 2017 April 13, 2017. Our Emergency Response Vehicles segment consists of the emergency response chassis operations at our Charlotte, Michigan location and our operations at our Brandon, South Dakota; Snyder and Neligh, Nebraska; Delavan, Wisconsin; and Ephrata, Pennsylvania locations, along with our Spartan-Gimaex joint venture. This segment engineers and manufactures emergency response chassis and vehicles. Our Fleet Vehicles and Services segment consists of our operations at our Bristol and Wakarusa, Indiana locations, along with our operations at our up-fit centers in Kansas City, Missouri and Saltillo, Mexico and focuses on designing and manufacturing walk-in vans for the delivery and service market and the production of commercial truck bodies along with related aftermarket parts and assemblies. Our Specialty Chassis and Vehicles segment consists of our Charlotte, Michigan operations that engineer and manufacture motor home chassis, defense vehicles and other specialty chassis and distribute related aftermarket parts and assemblies. Appropriate expense amounts are allocated to the three operating income or loss. The accounting policies of the segments are the same as those described, or referred to, in Note 1 General and Summary of Accounting Policies not not Three Months Ended J une 30 , 2017 Emergency Response Vehicles Fleet Vehicles and Services Specialty Chassis and Vehicles Eliminations and Other Consolidated Emergency response vehicle sales $ 78,757 $ - $ - $ - $ 78,757 Fleet vehicle sales - 44,186 427 (427 ) 44,186 Motor home chassis sales - - 28,162 - 28,162 Other specialty vehicle sales - - 4,193 - 4,193 Aftermarket parts and accessories sales 2,091 9,344 3,006 - 14,441 Total sales $ 80,848 $ 53,530 $ 35,788 $ (427 ) $ 169,739 Depreciation and amortization expense $ 584 $ 887 $ 263 $ 631 $ 2,365 Adjusted EBITDA (652 ) 6,174 2,765 (3,339 ) 4,948 Segment assets 126,459 77,254 22,051 70,580 296,344 Capital expenditures 535 27 218 303 1,083 SPARTAN MOTORS, INC. AND SUBSIDIARIES NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (Amounts in thousands, except per share data) Three Months Ended June 30 , 2016 Emergency Response Vehicles Fleet Vehicles and Services Specialty Chassis and Vehicles Eliminations and Other Consolidated Emergency response vehicle sales $ 50,511 $ - $ - $ - $ 50,511 Fleet vehicle sales - 57,048 1,436 (1,436 ) 57,048 Motor home chassis sales - - 24,479 - 24,479 Other specialty vehicle sales - - 8,226 - 8,226 Aftermarket parts and accessories sales 1,867 16,768 3,638 - 22,273 Total sales $ 52,378 $ 73,816 $ 37,779 $ (1,436 ) $ 162,537 Depreciation and amortization expense $ 210 $ 841 $ 123 $ 604 $ 1,778 Adjusted EBITDA (253 ) 7,122 3,383 (2,061 ) 8,191 Segment assets 64,364 82,042 28,852 74,515 249,773 Capital expenditures 304 886 2,052 809 4,051 Six Months Ended June 30, 2017 Emergency Response Vehicles Fleet Vehicles and Services Specialty Chassis and Vehicles Eliminations and Other Consolidated Emergency response vehicle sales $ 156,742 $ - $ - $ - $ 156,752 Fleet vehicle sales - 87,328 427 (427 ) 87,328 Motor home chassis sales - - 54,246 - 54,246 Other specialty vehicle sales - - 9,015 - 9,015 Aftermarket parts and accessories sales 4,308 20,122 5,053 - 29,483 Total sales $ 161,050 $ 107,450 $ 68,741 $ (427 ) $ 336,814 Depreciation and amortization expense $ 1,136 $ 1,763 $ 573 $ 1,218 $ 4,690 Adjusted EBITDA (1,990 ) 12,417 4,266 (5,557 ) 9,136 Segment assets 126,459 77,254 22,051 70,580 296,344 Capital expenditures 718 276 242 1,202 2,438 Six Months Ended June 30, 2016 Emergency Response Vehicles Fleet Vehicles and Services Specialty Chassis and Vehicles Eliminations and Other Consolidated Emergency response vehicle sales $ 89,895 $ - $ - $ - $ 89,895 Fleet vehicle sales - 97,352 1,436 (1,436 ) 97,352 Motor home chassis sales - - 50,910 - 50,910 Other specialty vehicle sales - - 12,631 - 12,631 Aftermarket parts and accessories sales 3,621 35,755 6,099 - 45,475 Total sales $ 93,516 $ 133,107 $ 71,076 $ (1,436 ) $ 296,263 Depreciation and amortization expense $ 416 $ 1,715 $ 238 $ 1,195 $ 3,564 Adjusted EBITDA (3,371 ) 13,582 4,978 (4,121 ) 11,068 Segment assets 64,364 82,042 28,852 74,515 249,773 Capital expenditures 684 1,619 2,252 1,239 5,794 The table below present s the reconciliation of our consolidated Adjusted EBITDA to net income. Adjusted EBITDA is not not may not may not not Three Months Ended June 30, 2017 Three Months Ended June 30, 2016 Six Months Ended June 30, 2017 Six Months Ended June 30, 2016 Net income $ 1,124 $ 4,374 $ 25 $ 4,918 Add: Interest expense 129 88 393 202 Taxes 92 9 175 102 Depreciation and amortization expense 2,365 1,778 4,690 3,564 EBITDA 3,710 6,249 5,283 8,786 Add: Restructuring expense 325 227 968 567 Acquisition expense 60 - 731 - Recall expense - 1,715 - 1,715 Impact of inventory fair value step-up - - 189 - Impact of chassis shipments to Smeal 853 - 1,965 - Adjusted EBITDA $ 4,948 $ 8,191 $ 9,136 $ 11,068

Significant Accounting Policies

Significant Accounting Policies (Policies)	6 Months Ended
	Jun. 30, 2017
Accounting Policies [Abstract]
New Accounting Pronouncements, Policy [Policy Text Block]	New Accounting Standards In February 2017 No. 2017 05, Other Income-Gains and Losses from the Derecognition of Nonfinancial Assets (Subtopic 610 20 2017 05” 2017 05 2017 05 2014 09 the adoption of the provisions of ASU 2017 05 not In January 2017, No. 2017 04, Intangibles—Goodwill and Other (Topic 350 2017 4” 2017 4 December 15, 2019, January 1, 2017. We believe that the adoption of the provisions of ASU 2017 04 not In January 2017, ccounting Standards Update 2017 01, Business Combinations (Topic 805 2017 01” not not December 15, 2017, not We believe that the adoption of the provisions of ASU 2017 01 not In August 2016, No. 2016 15, Statement of Cash Flows (Topic 230 2016 15” 2016 15 2016 15 December 15, 2017, that the adoption of the provisions of ASU 2016 15 not In June 2016, ccounting Standards Update 2016 13, Financial Instruments – Credit Losses: Measurement of Credit Losses on Financial Instruments 2016 13” 2016 13 December 15, 2019 2016 13 not In March 2016, No. 2016 09, Compensation – Stock Compensation 2016 09” 2016 09 2016 09 December 15, 2016, 2016 09 December 31, 2017 2016 09 not June 30, 2017. In February 2016, No. 2016 02, Leases 2016 02” 12 December 15, 2018, 2016 02 In July 2015, 2015 11, Inventory (Topic 330 2015 11” 2015 11 2015 11 December 15, 2016. 2015 11 no In May 2014, 2014 09, Revenue from Contracts with Customers (Topic 606 2014 09” 2014 09 2014 09 December 15, 2017, may December 15, 2016 August 12, 2015, 2018, 2017 2014 09 first 2018. In March 2016, No. 2016 08, Revenue from Contracts with Customers (Topic 606 2016 08” 2016 08 two 2016 08 2014 09 In April 2016, No. 2016 10, Revenue from Contracts with Customers (Topic 606 2016 10” 2016 10 606 2016 10 2016 10 2016 10 2014 09 In May 2016, No. 2016 12, Revenue from Contracts with Customers (Topic 606 2016 12” 2016 12 2016 12 2014 09

Note 2 - Acquisition Activiti19

Note 2 - Acquisition Activities (Tables)	6 Months Ended
	Jun. 30, 2017
Notes Tables
Business Combination, Pro Forma Information, Financial Information of Acquiree since Acquisition Date, Actual [Table Text Block]	Three Months Ended June 30, 2017 Six Months Ended June 30, 2017 Net sales $ 35,807 $ 76,469 Operating loss (8 ) (1,009 )
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block]	Cash $ 3,825 Accounts receivable 6,523 Inventory 62,660 Other current assets 887 Property, plant and equipment 5,773 Intangible assets 3,900 Goodwill 9,862 Total assets acquired 93,430 Accounts payable 3,935 Customer prepayments 42,929 Accrued war ranty 1,900 Other liabilities 2,177 Total liabilities assumed 50,941 Total purchase price $ 42,489
Smeal Acquisition [Member]
Notes Tables
Business Acquisition, Pro Forma Information [Table Text Block]	Three Months Ended Six Months Ended June 30, 2017 June 30, 2016 June 30, 2017 June 30, 2016 Net sales $ 169,739 $ 178,227 $ 336,814 $ 328,502 Net earnings attributable to Spartan Motors, Inc. $ 2,037 $ 3,924 $ 2,721 $ 3,984 Diluted net earnings per share $ 0.06 $ 0.11 $ 0.08 $ 0.12

Note 3 - Inventories (Tables)

Note 3 - Inventories (Tables)	6 Months Ended
	Jun. 30, 2017
Notes Tables
Schedule of Inventory, Current [Table Text Block]	June 30 , December 31, 201 7 201 6 Finished goods $ 15,198 $ 12,743 Work in process 23,505 14,063 Raw materials and purchased components 52,850 35,458 Reserve for slow-moving inventory (3,109 ) (3,368 ) Total inventory $ 88,444 $ 58,896

Note 4 - Goodwill and Intangi21

Note 4 - Goodwill and Intangible Assets (Tables)	6 Months Ended
	Jun. 30, 2017
Notes Tables
Schedule of Goodwill [Table Text Block]	Emergency Response Vehicles Fleet Vehicles & Services Specialty Chassis & Vehicles Total Balance as of December 31, 2016 $ - $ 15,961 $ - $ 15,961 Acquisition of Smeal 9,862 - - 9,862 Reassignment of goodwill - (638 ) 638 - Balance as of June 30, 2017 $ 9,862 $ 15,323 $ 638 $ 25,823
Schedule of Finite-Lived Intangible Assets [Table Text Block]	As of June 30, 2017 As of December 31, 201 6 Gross carrying amount Accumulated amortization Net Gross carrying amount Accumulated amortization Net Customer and dealer relationships $ 6,170 $ 3,528 $ 2,642 $ 6,170 $ 3,348 $ 2,822 Acquired product development project 1,860 1,341 519 1,860 1,167 693 Unpatented technology 1,500 75 1,425 - - - Non-compete agreements 400 400 - 400 400 - Backlog 320 320 - 320 320 - Trade Names 5,270 - 5,270 2,870 - 2,870 $ 15,520 $ 5,664 $ 9,856 $ 11,620 $ 5,235 $ 6,385
Schedule of Finite-Lived Intangible Assets, Future Amortization Expense [Table Text Block]	Amount 2017 $ 405 2018 816 2019 449 2020 423 2021 399 Thereafter 2,094 Total $ 4,586

Note 5 - Debt (Tables)

Note 5 - Debt (Tables)	6 Months Ended
	Jun. 30, 2017
Notes Tables
Schedule of Long-term Debt Instruments [Table Text Block]	June 30 , December 31, Line of credit revolver (1): $ 22,800 $ - Capital lease obligations 107 139 Total debt 22,907 139 Less current portion of long-term debt (58 ) (65 ) Total long-term debt $ 22,849 $ 74

Note 6 - Restructuring (Tables)

Note 6 - Restructuring (Tables)	6 Months Ended
	Jun. 30, 2017
Notes Tables
Schedule of Restructuring Reserve by Type of Cost [Table Text Block]	Three Months Ended June 30, 2017 Emergency Response Vehicles Fleet Vehicles and Services Specialty Chassis and Vehicles Other Total Cost of products sold Accrual for severance $ 6 $ - $ - $ - 6 General and Administrative Accrual for severance 4 307 - 8 319 Total restructuring $ 10 $ 307 $ - $ 8 $ 325 Six Months Ended June 30, 2017 Emergency Response Vehicles Fleet Vehicles and Services Specialty Chassis and Vehicles Other Total Cost of products sold Accrual for severance $ 43 $ 97 $ 16 $ - 156 General and Administrative Accrual for severance 367 315 79 51 812 Total restructuring $ 410 $ 412 $ 95 $ 51 $ 968
Restructuring and Related Costs [Table Text Block]	Severance Balance January 1, 201 7 $ - Accrual for severance 643 Payments and adjustments made in period (201 ) Balance March 31, 2017 442 Accrual for severance 325 Payments and adjustments made in period (540 ) Balance June 30, 2017 $ 227

Note 7 - Commitments and Cont24

Note 7 - Commitments and Contingent Liabilities (Tables)	6 Months Ended
	Jun. 30, 2017
Notes Tables
Schedule of Product Warranty Liability [Table Text Block]	201 7 201 6 Balance of accrued warranty at January 1 $ 19,334 $ 16,610 Warranties issued during the period 3,839 2,298 Cash settlements made during the period (7,059 ) (5,013 ) Changes in liability for pre-existing warranties during the period, including expirations 1,070 3,135 ) Assumed warranties outstanding at Smeal on January 1, 2017 1,900 - Balance of accrued warranty at June 30 $ 19,084 $ 17,030

Note 8 - Earnings Per Share (Ta

Note 8 - Earnings Per Share (Tables)	6 Months Ended
	Jun. 30, 2017
Notes Tables
Schedule of Weighted Average Number of Shares [Table Text Block]	Three Months Ended June 30, Six Months Ended June 30, 201 7 2016 201 7 2016 Basic weighted average common shares outstanding 35,127 34,512 34,768 34,396 Effect of dilutive stock options - - - - Diluted weighted average common shares outstanding 35,127 34,512 34,768 34,396 Anti-dilutive stock awards: Restricted stock - - - - Stock options 9 - 6 - Total anti-dilutive stock awards: 9 - 6 -

Note 10 - Business Segments (Ta

Note 10 - Business Segments (Tables)	6 Months Ended
	Jun. 30, 2017
Notes Tables
Schedule of Segment Reporting Information, by Segment [Table Text Block]	Emergency Response Vehicles Fleet Vehicles and Services Specialty Chassis and Vehicles Eliminations and Other Consolidated Emergency response vehicle sales $ 78,757 $ - $ - $ - $ 78,757 Fleet vehicle sales - 44,186 427 (427 ) 44,186 Motor home chassis sales - - 28,162 - 28,162 Other specialty vehicle sales - - 4,193 - 4,193 Aftermarket parts and accessories sales 2,091 9,344 3,006 - 14,441 Total sales $ 80,848 $ 53,530 $ 35,788 $ (427 ) $ 169,739 Depreciation and amortization expense $ 584 $ 887 $ 263 $ 631 $ 2,365 Adjusted EBITDA (652 ) 6,174 2,765 (3,339 ) 4,948 Segment assets 126,459 77,254 22,051 70,580 296,344 Capital expenditures 535 27 218 303 1,083 Emergency Response Vehicles Fleet Vehicles and Services Specialty Chassis and Vehicles Eliminations and Other Consolidated Emergency response vehicle sales $ 50,511 $ - $ - $ - $ 50,511 Fleet vehicle sales - 57,048 1,436 (1,436 ) 57,048 Motor home chassis sales - - 24,479 - 24,479 Other specialty vehicle sales - - 8,226 - 8,226 Aftermarket parts and accessories sales 1,867 16,768 3,638 - 22,273 Total sales $ 52,378 $ 73,816 $ 37,779 $ (1,436 ) $ 162,537 Depreciation and amortization expense $ 210 $ 841 $ 123 $ 604 $ 1,778 Adjusted EBITDA (253 ) 7,122 3,383 (2,061 ) 8,191 Segment assets 64,364 82,042 28,852 74,515 249,773 Capital expenditures 304 886 2,052 809 4,051 Emergency Response Vehicles Fleet Vehicles and Services Specialty Chassis and Vehicles Eliminations and Other Consolidated Emergency response vehicle sales $ 156,742 $ - $ - $ - $ 156,752 Fleet vehicle sales - 87,328 427 (427 ) 87,328 Motor home chassis sales - - 54,246 - 54,246 Other specialty vehicle sales - - 9,015 - 9,015 Aftermarket parts and accessories sales 4,308 20,122 5,053 - 29,483 Total sales $ 161,050 $ 107,450 $ 68,741 $ (427 ) $ 336,814 Depreciation and amortization expense $ 1,136 $ 1,763 $ 573 $ 1,218 $ 4,690 Adjusted EBITDA (1,990 ) 12,417 4,266 (5,557 ) 9,136 Segment assets 126,459 77,254 22,051 70,580 296,344 Capital expenditures 718 276 242 1,202 2,438 Emergency Response Vehicles Fleet Vehicles and Services Specialty Chassis and Vehicles Eliminations and Other Consolidated Emergency response vehicle sales $ 89,895 $ - $ - $ - $ 89,895 Fleet vehicle sales - 97,352 1,436 (1,436 ) 97,352 Motor home chassis sales - - 50,910 - 50,910 Other specialty vehicle sales - - 12,631 - 12,631 Aftermarket parts and accessories sales 3,621 35,755 6,099 - 45,475 Total sales $ 93,516 $ 133,107 $ 71,076 $ (1,436 ) $ 296,263 Depreciation and amortization expense $ 416 $ 1,715 $ 238 $ 1,195 $ 3,564 Adjusted EBITDA (3,371 ) 13,582 4,978 (4,121 ) 11,068 Segment assets 64,364 82,042 28,852 74,515 249,773 Capital expenditures 684 1,619 2,252 1,239 5,794
Schedule of Earnings Before Interest, Taxes, Depreciation and Amortization [Table Text Block]	Three Months Ended June 30, 2017 Three Months Ended June 30, 2016 Six Months Ended June 30, 2017 Six Months Ended June 30, 2016 Net income $ 1,124 $ 4,374 $ 25 $ 4,918 Add: Interest expense 129 88 393 202 Taxes 92 9 175 102 Depreciation and amortization expense 2,365 1,778 4,690 3,564 EBITDA 3,710 6,249 5,283 8,786 Add: Restructuring expense 325 227 968 567 Acquisition expense 60 - 731 - Recall expense - 1,715 - 1,715 Impact of inventory fair value step-up - - 189 - Impact of chassis shipments to Smeal 853 - 1,965 - Adjusted EBITDA $ 4,948 $ 8,191 $ 9,136 $ 11,068

Note 2 - Acquisition Activiti27

Note 2 - Acquisition Activities (Details Textual) - USD ($)	Jan. 01, 2017	Jan. 31, 2017	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016
Business Combination, Inventory Fair Value Step-up					$ 189,000
Payments to Acquire Businesses, Net of Cash Acquired					28,915,000
Goodwill, Acquired During Period					9,862,000
Wells Fargo, JPMorgan Chase Bank, N.A.and PNC Bank [Member] | Line of Credit [Member]
Line of Credit Facility, Maximum Borrowing Capacity		$ 100,000,000
Smeal Acquisition [Member]
Business Combination, Inventory Fair Value Step-up			0		189,000
Business Combination, Consideration Transferred	$ 42,489,000
Payments to Acquire Businesses, Net of Cash Acquired	28,903,000
Cash Acquired from Acquisition	3,825,000
Business Combination, Consideration Transferred, Forgiveness of Liabilities	7,391,000
Business Combination, Contingent Consideration Arrangements, Range of Outcomes, Value, High	2,400,000
Goodwill, Acquired During Period	9,862,000
Business Combination, Contingent Consideration, Liability	2,370,000
Business Combination, Contingent Consideration Arrangements, Range of Outcomes, Value, Low	$ 0
Business Combination, Contingent Consideration Arrangements, Significant Inputs, Discount Rate	1.00%
Smeal Acquisition [Member] | Selling, General and Administrative Expenses [Member]
Business Combination, Separately Recognized Transactions, Additional Disclosures, Acquisition Cost Expensed			$ 60,000		$ 731,000
Smeal Acquisition [Member] | Wells Fargo, JPMorgan Chase Bank, N.A.and PNC Bank [Member] | Line of Credit [Member]
Proceeds from Lines of Credit		$ 32,800,000

Note 2 - Acquisition Activiti28

Note 2 - Acquisition Activities - Sales and Operating Income (Loss) Included in Results Since Acquisition (Details) - Smeal Acquisition [Member] - USD ($) $ in Thousands	3 Months Ended	6 Months Ended
	Jun. 30, 2017	Jun. 30, 2017
Net sales	$ 35,807	$ 76,469
Operating loss	$ (8)	$ (1,009)

Note 2 - Acquisition Activiti29

Note 2 - Acquisition Activities - Smeal Acquisition Pro Forma Information (Details) - Smeal Acquisition [Member] - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016
Net sales	$ 169,739	$ 178,227	$ 336,814	$ 328,502
Net earnings attributable to Spartan Motors, Inc.	$ 2,037	$ 3,924	$ 2,721	$ 3,984
Diluted net earnings per share (in dollars per share)	$ 60	$ 110	$ 80	$ 120

Note 2 - Acquisition Activiti30

Note 2 - Acquisition Activities - Smeal Purchase Price Allocation (Details) - USD ($) $ in Thousands	Jun. 30, 2017	Jan. 01, 2017	Dec. 31, 2016
Goodwill	$ 25,823		$ 15,961
Smeal Acquisition [Member]
Cash		$ 3,825
Accounts receivable		6,523
Inventory		62,660
Other current assets		887
Property, plant and equipment		5,773
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Intangible Assets, Other than Goodwill		3,900
Goodwill		9,862
Total assets acquired		93,430
Accounts payable		3,935
Customer prepayments		42,929
Accrued warranty		1,900
Other liabilities		2,177
Total liabilities assumed		50,941
Total purchase price		$ 42,489

Note 3 - Inventories (Details T

Note 3 - Inventories (Details Textual) - USD ($) $ in Thousands	Jun. 30, 2017	Dec. 31, 2016
Other Inventory, Demo, Gross	$ 8,450	$ 3,558

Note 3 - Inventories - Summary

Note 3 - Inventories - Summary of Inventories (Details) - USD ($) $ in Thousands	Jun. 30, 2017	Dec. 31, 2016
Finished goods	$ 15,198	$ 12,743
Work in process	23,505	14,063
Raw materials and purchased components	52,850	35,458
Reserve for slow-moving inventory	(3,109)	(3,368)
Total inventory	$ 88,444	$ 58,896

Note 4 - Goodwill and Intangi33

Note 4 - Goodwill and Intangible Assets (Details Textual) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016	Jan. 01, 2017
Amortization of Intangible Assets	$ 214	$ 177	$ 429	$ 354
Unpatented Technology [Member]
Finite-Lived Intangible Asset, Useful Life			10 years
Smeal Acquisition [Member]
Goodwill, Impairment Loss			$ 0
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Intangible Assets, Other than Goodwill					$ 3,900

Note 4 - Goodwill and Intangi34

Note 4 - Goodwill and Intangible Assets - Goodwill by Reportable Segment (Details) $ in Thousands	6 Months Ended
	Jun. 30, 2017USD ($)
Balance at beginning of period	$ 15,961
Acquisition of Smeal	9,862
Reassignment of goodwill
Balance at end of period	25,823
Emergency Response Vehicles [Member]
Balance at beginning of period
Acquisition of Smeal	9,862
Reassignment of goodwill
Balance at end of period	9,862
Delivery and Service Vehicles [Member]
Balance at beginning of period	15,961
Acquisition of Smeal
Reassignment of goodwill	(638)
Balance at end of period	15,323
Specialty Chassis and Vehicles [Member]
Balance at beginning of period
Acquisition of Smeal
Reassignment of goodwill	638
Balance at end of period	$ 638

Note 4 - Goodwill and Intangi35

Note 4 - Goodwill and Intangible Assets - Other Intangible Assets (Details) - USD ($) $ in Thousands	Jun. 30, 2017	Dec. 31, 2016
Net carrying amount, intangible assets	$ 9,856	$ 6,385
Gross carrying amount, intangible assets	15,520	11,620
Accumulated amortization, finite-lived	5,664	5,235
Net carrying amount, finite-lived	4,586
Customer Relationships [Member]
Gross carrying amount, finite-lived	6,170	6,170
Accumulated amortization, finite-lived	3,528	3,348
Net carrying amount, finite-lived	2,642	2,822
Acquired Product Development Project [Member]
Gross carrying amount, finite-lived	1,860	1,860
Accumulated amortization, finite-lived	1,341	1,167
Net carrying amount, finite-lived	519	693
Unpatented Technology [Member]
Gross carrying amount, finite-lived	1,500
Accumulated amortization, finite-lived	75
Net carrying amount, finite-lived	1,425
Noncompete Agreements [Member]
Gross carrying amount, finite-lived	400	400
Accumulated amortization, finite-lived	400	400
Net carrying amount, finite-lived
Order or Production Backlog [Member]
Gross carrying amount, finite-lived	320	320
Accumulated amortization, finite-lived	320	320
Net carrying amount, finite-lived
Trade Names [Member]
Gross carrying amount, indefinite-lived	$ 5,270	$ 2,870

Note 4 - Goodwill and Intangi36

Note 4 - Goodwill and Intangible Assets - Estimated Remaining Amortization Associated With Finite-lived Intangible Assets (Details) $ in Thousands	Jun. 30, 2017USD ($)
2,017	$ 405
2,018	816
2,019	449
2,020	423
2,021	399
Thereafter	2,094
Total	$ 4,586

Note 5 - Debt (Details Textual)

Note 5 - Debt (Details Textual) - USD ($) $ in Thousands		Oct. 31, 2016	May 31, 2017	Jan. 31, 2017	Jun. 30, 2017	Dec. 31, 2016
Long-term Line of Credit	[1]				$ 22,800
Line of Credit Facility, Current Borrowing Capacity					35,300	73,600
Well Fargo Bank and JPMorgan Chase Bank [Member] | Revolving Credit Facility [Member]
Line of Credit Facility, Maximum Borrowing Capacity		$ 100,000
Debt Instrument, Term		3 years
Line of Credit Facility, Potential Increase Borrowing Capacity		$ 35,000
Debt Instrument Reference Rate Term		30 days
Long-term Line of Credit						$ 0
Line of Credit Facility, Capacity Available for Trade Purchases					$ 10,000
Well Fargo Bank and JPMorgan Chase Bank [Member] | Revolving Credit Facility [Member] | Smeal Acquisition [Member]
Proceeds from Lines of Credit				$ 32,800
Repayments of Lines of Credit			$ 10,000
Well Fargo Bank and JPMorgan Chase Bank [Member] | Revolving Credit Facility [Member] | Federal Funds Effective Swap Rate [Member]
Debt Instrument, Basis Spread on Variable Rate		0.50%			1.50%
Line of Credit Facility, Interest Rate at Period End					2.625%
Well Fargo Bank and JPMorgan Chase Bank [Member] | Revolving Credit Facility [Member] | London Interbank Offered Rate (LIBOR) [Member]
Debt Instrument, Basis Spread on Variable Rate		1.00%
[1]	On October 31, 2016, we entered into a Second Amended and Restated Credit Agreement (the "Credit Agreement") by and among us, certain of our subsidiaries, Wells Fargo Bank, National Association, as administrative agent ("Wells Fargo"), and the lenders party thereto consisting of Wells Fargo, JPMorgan Chase Bank, N.A. and PNC Bank (the "Lenders"). Under the Credit Agreement, we may borrow up to $100,000 from the Lenders under a three-year unsecured revolving credit facility. We may also request an increase in the facility of up to $35,000 in the aggregate, subject to customary conditions. This line carries an interest rate of the higher of either (i) the highest of prime rate, the federal funds effective rate plus 0.5%, or the one month adjusted LIBOR plus 1.00%; or (ii) adjusted LIBOR plus margin based upon our ratio of debt to earnings from time to time. We had no borrowings on this line at December 31, 2016. In January 2017, we borrowed $32,800 from our credit line to fund our acquisition of Smeal, and repaid $10,000 of this borrowing in May 2017. GM and Chrysler have the ability to draw up to $10,000 against our primary line of credit in relation to chassis supplied to Spartan USA under chassis bailment inventory programs. The applicable borrowing rate including margin was 2.0625% (or one-month LIBOR plus 1.25%) at June 30, 2017.

Note 5 - Debt - Schedule of Lon

Note 5 - Debt - Schedule of Long-term Debt (Details) - USD ($) $ in Thousands		Jun. 30, 2017	Dec. 31, 2016
Long-term Line of Credit	[1]	$ 22,800
Capital lease obligations		107	139
Total debt		22,907	139
Less current portion of long-term debt		(58)	(65)
Total long-term debt		$ 22,849	$ 74
[1]	On October 31, 2016, we entered into a Second Amended and Restated Credit Agreement (the "Credit Agreement") by and among us, certain of our subsidiaries, Wells Fargo Bank, National Association, as administrative agent ("Wells Fargo"), and the lenders party thereto consisting of Wells Fargo, JPMorgan Chase Bank, N.A. and PNC Bank (the "Lenders"). Under the Credit Agreement, we may borrow up to $100,000 from the Lenders under a three-year unsecured revolving credit facility. We may also request an increase in the facility of up to $35,000 in the aggregate, subject to customary conditions. This line carries an interest rate of the higher of either (i) the highest of prime rate, the federal funds effective rate plus 0.5%, or the one month adjusted LIBOR plus 1.00%; or (ii) adjusted LIBOR plus margin based upon our ratio of debt to earnings from time to time. We had no borrowings on this line at December 31, 2016. In January 2017, we borrowed $32,800 from our credit line to fund our acquisition of Smeal, and repaid $10,000 of this borrowing in May 2017. GM and Chrysler have the ability to draw up to $10,000 against our primary line of credit in relation to chassis supplied to Spartan USA under chassis bailment inventory programs. The applicable borrowing rate including margin was 2.0625% (or one-month LIBOR plus 1.25%) at June 30, 2017.

Note 6 - Restructuring (Details

Note 6 - Restructuring (Details Textual) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016
Restructuring Charges	$ 319	$ 227	$ 812	$ 567
Employee Severance [Member]
Restructuring Charges		0		0
Operating Expense [Member]
Restructuring Charges		$ 227		$ 567

Note 6 - Restructuring - Restru

Note 6 - Restructuring - Restructuring Charges Included in Consolidated Statements of Operations (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016
Restructuring Charges	$ 319	$ 227	$ 812	$ 567
Total restructuring	325	227	968	567
Restructuring charges, cost of products sold	6		156
Accrual Of Severance [Member]
Restructuring Charges	319		812
Restructuring charges, cost of products sold	6		156
Emergency Response Vehicles [Member]
Total restructuring	10		410
Emergency Response Vehicles [Member] | Accrual Of Severance [Member]
Restructuring Charges	4		367
Restructuring charges, cost of products sold	6		43
Delivery and Service Vehicles [Member]
Total restructuring	307		412
Delivery and Service Vehicles [Member] | Accrual Of Severance [Member]
Restructuring Charges	307		315
Restructuring charges, cost of products sold			97
Specialty Chassis and Vehicles [Member]
Total restructuring			95
Specialty Chassis and Vehicles [Member] | Accrual Of Severance [Member]
Restructuring Charges			79
Restructuring charges, cost of products sold			16
Other Segments [Member]
Total restructuring	8		51
Other Segments [Member] | Accrual Of Severance [Member]
Restructuring Charges	8		51
Restructuring charges, cost of products sold

Note 6 - Restructuring - Summar

Note 6 - Restructuring - Summary of Compensation Related Charges (Details) - Employee Severance [Member] - USD ($) $ in Thousands	3 Months Ended
	Jun. 30, 2017	Mar. 31, 2017
Balance, beginning of period	$ 442
Accrual for severance	325	643
Payments and adjustments made in period	(540)	(201)
Balance, end of period	$ 227	$ 442

Note 7 - Commitments and Cont42

Note 7 - Commitments and Contingent Liabilities (Details Textual) - USD ($) $ in Thousands		6 Months Ended	23 Months Ended
		Jun. 30, 2017	Dec. 31, 2016
Letters of Credit Outstanding, Amount		$ 1,305	$ 1,599
Long-term Line of Credit	[1]	22,800
Inventory Write-down		0	1,217
Letter of Credit [Member]
Line of Credit Facility, Maximum Borrowing Capacity		20,000
Revolving Credit Facility [Member] | GM [Member]
Line of Credit Facility, Capacity Available for Trade Purchases		10,000
Long-term Line of Credit		$ 262	$ 784
[1]	On October 31, 2016, we entered into a Second Amended and Restated Credit Agreement (the "Credit Agreement") by and among us, certain of our subsidiaries, Wells Fargo Bank, National Association, as administrative agent ("Wells Fargo"), and the lenders party thereto consisting of Wells Fargo, JPMorgan Chase Bank, N.A. and PNC Bank (the "Lenders"). Under the Credit Agreement, we may borrow up to $100,000 from the Lenders under a three-year unsecured revolving credit facility. We may also request an increase in the facility of up to $35,000 in the aggregate, subject to customary conditions. This line carries an interest rate of the higher of either (i) the highest of prime rate, the federal funds effective rate plus 0.5%, or the one month adjusted LIBOR plus 1.00%; or (ii) adjusted LIBOR plus margin based upon our ratio of debt to earnings from time to time. We had no borrowings on this line at December 31, 2016. In January 2017, we borrowed $32,800 from our credit line to fund our acquisition of Smeal, and repaid $10,000 of this borrowing in May 2017. GM and Chrysler have the ability to draw up to $10,000 against our primary line of credit in relation to chassis supplied to Spartan USA under chassis bailment inventory programs. The applicable borrowing rate including margin was 2.0625% (or one-month LIBOR plus 1.25%) at June 30, 2017.

Note 7 - Commitments and Cont43

Note 7 - Commitments and Contingent Liabilities - Changes Warranty Liability (Details) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016
Balance of accrued warranty	$ 19,334	$ 16,610
Warranties issued during the period	3,839	2,298
Cash settlements made during the period	(7,059)	(5,013)
Changes in liability for pre-existing warranties during the period, including expirations	1,070	3,135
Assumed warranties outstanding at Smeal on January 1, 2017	1,900
Balance of accrued warranty	$ 19,084	$ 17,030

Note 8 - Earnings Per Share - R

Note 8 - Earnings Per Share - Reconciliation of Basic Weighted Average Common Shares Outstanding to Diluted Weighted Average Shares Outstanding (Details) - shares shares in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016
Basic weighted average common shares outstanding (in shares)	35,127	34,512	34,768	34,396
Effect of dilutive stock options (in shares)
Diluted weighted average common shares outstanding (in shares)	35,127	34,512	34,768	34,396
Anti-dilutive stock awards:
Anti-dilutive stock awards (in shares)	9		6
Restricted Stock [Member]
Anti-dilutive stock awards:
Anti-dilutive stock awards (in shares)
Employee Stock Option [Member]
Anti-dilutive stock awards:
Anti-dilutive stock awards (in shares)	9		6

Note 9 - Taxes (Details Textual

Note 9 - Taxes (Details Textual) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016
Effective Income Tax Rate Reconciliation, Percent	7.50%	0.20%	87.50%	2.00%
Effective Income Tax Rate Reconciliation, Tax Rate Applied to Current Earnings			0.00%
Income Tax Expense (Benefit)	$ 92	$ 9	$ 175	$ 102

Note 10 - Business Segments (De

Note 10 - Business Segments (Details Textual)	6 Months Ended
	Jun. 30, 2017
Number of Reportable Segments	3

Note 10 - Business Segments - S

Note 10 - Business Segments - Segment Reporting Information (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016	Dec. 31, 2016
Adjusted EBITDA	$ 4,948	$ 8,191	$ 9,136	$ 11,068
Segment assets	296,344	249,773	296,344	249,773	$ 243,294
Capital expenditures	1,083	4,051	2,438	5,794
Sales revenue, net	169,739	162,537	336,814	296,263
Depreciation and amortization expense	2,365	1,778	4,690	3,564
Emergency Response Vehicles [Member]
Adjusted EBITDA	(652)	(253)	(1,990)	(3,371)
Segment assets	126,459	64,364	126,459	64,364
Capital expenditures	535	304	718	684
Sales revenue, net	80,848	52,378	161,050	93,516
Depreciation and amortization expense	584	210	1,136	416
Delivery and Service Vehicles [Member]
Adjusted EBITDA	6,174	7,122	12,417	13,582
Segment assets	77,254	82,042	77,254	82,042
Capital expenditures	27	886	276	1,619
Sales revenue, net	53,530	73,816	107,450	133,107
Depreciation and amortization expense	887	841	1,763	1,715
Specialty Chassis and Vehicles [Member]
Adjusted EBITDA	2,765	3,383	4,266	4,978
Segment assets	22,051	28,852	22,051	28,852
Capital expenditures	218	2,052	242	2,252
Sales revenue, net	35,788	37,779	68,741	71,076
Depreciation and amortization expense	263	123	573	238
Other Segments [Member]
Adjusted EBITDA	(3,339)	(2,061)	(5,557)	(4,121)
Segment assets	70,580	74,515	70,580	74,515
Capital expenditures	303	809	1,202	1,239
Sales revenue, net	(427)	(1,436)	(427)	(1,436)
Depreciation and amortization expense	631	604	1,218	1,195
Emergency Response Vehicles Sales [Member]
Sales revenue, net	78,757	50,511	156,752	89,895
Emergency Response Vehicles Sales [Member] | Emergency Response Vehicles [Member]
Sales revenue, net	78,757	50,511	156,742	89,895
Emergency Response Vehicles Sales [Member] | Delivery and Service Vehicles [Member]
Sales revenue, net
Emergency Response Vehicles Sales [Member] | Specialty Chassis and Vehicles [Member]
Sales revenue, net
Emergency Response Vehicles Sales [Member] | Other Segments [Member]
Sales revenue, net
Utilmaster Vehicles [Member]
Sales revenue, net	44,186	57,048	87,328	97,352
Utilmaster Vehicles [Member] | Emergency Response Vehicles [Member]
Sales revenue, net
Utilmaster Vehicles [Member] | Delivery and Service Vehicles [Member]
Sales revenue, net	44,186	57,048	87,328	97,352
Utilmaster Vehicles [Member] | Specialty Chassis and Vehicles [Member]
Sales revenue, net	427	1,436	427	1,436
Utilmaster Vehicles [Member] | Other Segments [Member]
Sales revenue, net	(427)	(1,436)	(427)	(1,436)
Motorhome Chassis [Member]
Sales revenue, net	28,162	24,479	54,246	50,910
Motorhome Chassis [Member] | Emergency Response Vehicles [Member]
Sales revenue, net
Motorhome Chassis [Member] | Delivery and Service Vehicles [Member]
Sales revenue, net
Motorhome Chassis [Member] | Specialty Chassis and Vehicles [Member]
Sales revenue, net	28,162	24,479	54,246	50,910
Motorhome Chassis [Member] | Other Segments [Member]
Sales revenue, net
Other Specialty Vehicles [Member]
Sales revenue, net	4,193	8,226	9,015	12,631
Other Specialty Vehicles [Member] | Emergency Response Vehicles [Member]
Sales revenue, net
Other Specialty Vehicles [Member] | Delivery and Service Vehicles [Member]
Sales revenue, net
Other Specialty Vehicles [Member] | Specialty Chassis and Vehicles [Member]
Sales revenue, net	4,193	8,226	9,015	12,631
Other Specialty Vehicles [Member] | Other Segments [Member]
Sales revenue, net
Aftermarket Parts and Accessories Sales [Member]
Sales revenue, net	14,441	22,273	29,483	45,475
Aftermarket Parts and Accessories Sales [Member] | Emergency Response Vehicles [Member]
Sales revenue, net	2,091	1,867	4,308	3,621
Aftermarket Parts and Accessories Sales [Member] | Delivery and Service Vehicles [Member]
Sales revenue, net	9,344	16,768	20,122	35,755
Aftermarket Parts and Accessories Sales [Member] | Specialty Chassis and Vehicles [Member]
Sales revenue, net	3,006	3,638	5,053	6,099
Aftermarket Parts and Accessories Sales [Member] | Other Segments [Member]
Sales revenue, net

Note 10 - Business Segments - R

Note 10 - Business Segments - Reconciliation of Adjusted EBITDA (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016
Net income	$ 1,124	$ 4,374	$ 25	$ 4,918
Interest expense	129	88	393	202
Taxes	92	9	175	102
Depreciation and amortization expense	2,365	1,778	4,690	3,564
EBITDA	3,710	6,249	5,283	8,786
Restructuring expense	325	227	968	567
Acquisition expense	60		731
Recall expense		1,715		1,715
Impact of inventory fair value step-up			189
Impact of chassis shipments to Smeal	853		1,965
Adjusted EBITDA	$ 4,948	$ 8,191	$ 9,136	$ 11,068