grepcent public filings, reorganized for comparison

BEL FUSE INC /NJ (BELFB)

CIK: 0000729580. SIC: 3677 Electronic Coils, Transformers & Other Inductors. Latest 10-K as of: 2026-02-24.

SIC breadcrumb: Manufacturing > Electronic And Other Electrical Equipment And Components, Except Computer Equipment > SIC 3677 Electronic Coils, Transformers & Other Inductors

SEC company page: https://www.sec.gov/edgar/browse/?CIK=729580. Latest filing source: 0001437749-26-005354.

Informational only. Descriptive public-record data — not a rating, forecast, or investment advice. See Disclaimer.

At a glance

FY2025 · period end 2025-12-31 · filed 2026-02-24 · accession 0001437749-26-005354 · source: SEC companyfacts

Revenue
675,455,000 USD verified
Net income
61,536,000 USD verified
Assets
935,200,000 USD verified
Free cash flow
68,610,000 USD computed
Net margin
9.11% computed
Operating margin
16.43% computed
Revenue YoY
+26.30% computed
ROE
14.46% computed

Computed values are grepcent-computed from the verified facts above and may differ from ratios the company itself reports. Free cash flow = operating cash flow − capital expenditures. Net margin = net income ÷ revenue. Operating margin = operating income ÷ revenue. Revenue YoY = FY2025 revenue ÷ FY2024 revenue − 1 (consecutive fiscal years only). ROE = net income ÷ period-end stockholders' equity.

No market price, no rating, no forecast on this site. Not investment advice.

Peer & cluster context

Peer percentile fingerprint

BELFB ratios vs SIC peers. Source: grepcent computed from latest SEC companyfacts ratios; peer set SIC major-group 36; per-ratio N printed.BELFB ratios vs SIC peers. Source: grepcent computed from latest SEC companyfacts ratios; peer set SIC major-group 36; per-ratio N printed.RatioBELFBPeer medianPercentileNNet margin9.1%4.4%63135Operating margin16.4%4.4%77128Revenue growth26.3%10.2%75142FCF margin10.2%8.0%57138ROE14.5%5.4%68136ROA6.6%2.7%68143Liabilities / equity0.980.8158138Current ratio3.022.5962144

Percentile = share of the N covered peers reporting that ratio whose value is lower (ties counted half); computed among grepcent-covered companies in SIC major-group 36 Electronic And Other Electrical Equipment And Components, Except Computer Equipment, not the whole market. A higher percentile means a higher value of the ratio, not a better company. Ratios with fewer than 8 reporting peers are omitted. Latest reported values per company; fiscal periods may differ. Descriptive arithmetic - not a score, rating, or ranking.

Selected Fundamentals

MetricValueUnitFYFiled
Revenue675,455,000USD20252026-02-24
Net income61,536,000USD20252026-02-24
Assets935,200,000USD20252026-02-24

Financials

Annual standardized facts from SEC companyfacts as of latest extracted filing date 2026-02-24. Source: https://data.sec.gov/api/xbrl/companyfacts/CIK0000729580.json. Derived margins, ratios, and free cash flow are computed from the extracted annual SEC facts.

Download these verified figures (annual + quarterly, with per-value filing provenance): JSON · CSV

Flow metrics use full-year FY periods from 10-K/10-K/A filings; balance-sheet metrics use FY-end instants. Free cash flow = operating cash flow - capital expenditures. Missing metrics are omitted rather than fabricated.

Metric2013201420152016201720182019202020212022202320242025
Revenue491,611,000548,184,000492,412,000465,771,000543,494,000654,233,000639,813,000534,792,000675,455,000
Net income-64,834,000-11,897,00020,709,000-8,743,00012,795,00024,821,00052,689,00073,831,00040,960,00061,536,000
Operating income-76,512,00017,386,00026,948,000-1,595,00018,667,00031,257,00065,147,00087,976,00064,297,000110,996,000
Gross profit99,908,000102,349,000139,257,000109,973,000119,730,000134,383,000183,453,000215,849,000202,358,000264,418,000
Operating cash flow38,603,00024,120,00010,097,00024,450,00046,108,0004,632,00040,257,000108,349,00074,064,00080,612,000
Capital expenditures8,223,0006,425,00011,594,0009,891,0005,476,0009,397,0008,832,00012,126,00014,108,00012,002,000
Dividends paid3,245,0003,281,0003,295,0003,352,0003,363,0003,379,0003,413,0003,492,0003,453,0003,465,000
Share buybacks3,356,0000.000.00448,0000.000.00349,000105,00016,053,0000.00
Assets426,740,000431,265,000443,524,000468,917,000453,866,000511,846,000560,466,000571,631,000949,789,000935,200,000
Liabilities268,306,000273,305,000267,054,000300,866,000268,067,000303,103,000298,120,000231,073,000508,627,000416,526,000
Stockholders' equity158,434,000157,960,000176,470,000168,051,000185,799,000208,743,000262,346,000340,558,000360,576,000425,513,000
Cash and cash equivalents73,411,00069,354,00053,911,00072,289,00084,939,00061,756,00070,266,00089,371,00068,253,00057,800,000
Free cash flow30,380,00017,695,000-1,497,00014,559,00040,632,000-4,765,00031,425,00096,223,00059,956,00068,610,000

Ratios

ROE and ROA use period-end equity/assets. Liabilities / equity uses total liabilities divided by stockholders' equity. Current ratio uses current assets divided by current liabilities when both are reported.

Metric2013201420152016201720182019202020212022202320242025
Net margin-2.42%3.78%-1.78%2.75%4.57%8.05%11.54%7.66%9.11%
Operating margin3.54%4.92%-0.32%4.01%5.75%9.96%13.75%12.02%16.43%
Return on equity-40.92%-7.53%11.74%-5.20%6.89%11.89%20.08%21.68%11.36%14.46%
Return on assets-15.19%-2.76%4.67%-1.86%2.82%4.85%9.40%12.92%4.31%6.58%
Liabilities / equity1.691.731.511.791.441.451.140.681.410.98
Current ratio2.773.052.743.143.202.942.803.452.923.02

Financial Bridges

Waterfall figures reconcile reported SEC companyfacts components. Missing bridges are omitted when required components are not present for the same fiscal year.

Income statement bridge from reported figures

BELFB FY2025 income statement bridge from reported figures.BELFB FY2025 income statement bridge from reported figures.BELFB income bridgeFY2025: revenue to net incomeSource: SEC companyfacts FY2025.Income statement bridgeReported amount$0.0B$375.0M$750.0M$675.5MRevenue-$411.0MCost$264.4MGross-$153.4MOpEx$111.0MOperating-$49.5MOther/tax$61.5MNet income

Figure provenance: SEC companyfacts FY 2025. Revenue: accession 0001437749-26-005354; concept RevenueFromContractWithCustomerExcludingAssessedTax; source concepts us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax | Gross profit: accession 0001437749-26-005354; concept GrossProfit; source concepts us-gaap:GrossProfit | Operating income: accession 0001437749-26-005354; concept OperatingIncomeLoss; source concepts us-gaap:OperatingIncomeLoss | Net income: accession 0001437749-26-005354; concept NetIncomeLoss; source concepts us-gaap:NetIncomeLoss

Free cash flow = operating cash flow - capital expenditures

BELFB FY2025 free cash flow bridge from reported figures.BELFB FY2025 free cash flow bridge from reported figures.BELFB free cash flow bridgeFY2025: operating cash flow less capital expendituresSource: SEC companyfacts FY2025.Free cash flow bridgeReported amount$0.0B$125.0M$250.0M$80.6MOperating cash flow-$12.0MCapex$68.6MFree cash flow

Figure provenance: SEC companyfacts FY 2025. Operating cash flow: accession 0001437749-26-005354; concept NetCashProvidedByUsedInOperatingActivities; source concepts us-gaap:NetCashProvidedByUsedInOperatingActivities | Capital expenditures: accession 0001437749-26-005354; concept PaymentsToAcquirePropertyPlantAndEquipment; source concepts us-gaap:PaymentsToAcquirePropertyPlantAndEquipment | Free cash flow: accession 0001437749-26-005354; concept NetCashProvidedByUsedInOperatingActivities - PaymentsToAcquirePropertyPlantAndEquipment; source concepts us-gaap:NetCashProvidedByUsedInOperatingActivities; us-gaap:PaymentsToAcquirePropertyPlantAndEquipment

Financial Charts

BELFB revenue, last 5 periods. Source: SEC companyfacts FY2025.BELFB revenue, last 5 periods. Source: SEC companyfacts FY2025.BELFB RevenueLatest point: FY2025 = $675.5MSource: SEC companyfacts FY2025.Fiscal yearReported revenue$0.0B$375.0M$750.0MFY2021FY2022FY2023FY2024FY2025

Figure provenance: SEC companyfacts. Latest point: FY 2025 ended 2025-12-31; accession 0001437749-26-005354; filed 2026-02-24. Concept: RevenueFromContractWithCustomerExcludingAssessedTax. Source concepts: us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax.

BELFB net income, last 5 periods. Source: SEC companyfacts FY2025.BELFB net income, last 5 periods. Source: SEC companyfacts FY2025.BELFB Net incomeLatest point: FY2025 = $61.5MSource: SEC companyfacts FY2025.Fiscal yearNet income$0.0B$125.0M$250.0MFY2021FY2022FY2023FY2024FY2025

Figure provenance: SEC companyfacts. Latest point: FY 2025 ended 2025-12-31; accession 0001437749-26-005354; filed 2026-02-24. Concept: NetIncomeLoss. Source concepts: us-gaap:NetIncomeLoss.

BELFB operating income, last 5 periods. Source: SEC companyfacts FY2025.BELFB operating income, last 5 periods. Source: SEC companyfacts FY2025.BELFB Operating incomeLatest point: FY2025 = $111.0MSource: SEC companyfacts FY2025.Fiscal yearOperating income$0.0B$125.0M$250.0MFY2021FY2022FY2023FY2024FY2025

Figure provenance: SEC companyfacts. Latest point: FY 2025 ended 2025-12-31; accession 0001437749-26-005354; filed 2026-02-24. Concept: OperatingIncomeLoss. Source concepts: us-gaap:OperatingIncomeLoss.

BELFB gross profit, last 5 periods. Source: SEC companyfacts FY2025.BELFB gross profit, last 5 periods. Source: SEC companyfacts FY2025.BELFB Gross profitLatest point: FY2025 = $264.4MSource: SEC companyfacts FY2025.Fiscal yearGross profit$0.0B$250.0M$500.0MFY2021FY2022FY2023FY2024FY2025

Figure provenance: SEC companyfacts. Latest point: FY 2025 ended 2025-12-31; accession 0001437749-26-005354; filed 2026-02-24. Concept: GrossProfit. Source concepts: us-gaap:GrossProfit.

BELFB operating cash flow, last 5 periods. Source: SEC companyfacts FY2025.BELFB operating cash flow, last 5 periods. Source: SEC companyfacts FY2025.BELFB Operating cash flowLatest point: FY2025 = $80.6MSource: SEC companyfacts FY2025.Fiscal yearOperating cash flow$0.0B$125.0M$250.0MFY2021FY2022FY2023FY2024FY2025

Figure provenance: SEC companyfacts. Latest point: FY 2025 ended 2025-12-31; accession 0001437749-26-005354; filed 2026-02-24. Concept: NetCashProvidedByUsedInOperatingActivities. Source concepts: us-gaap:NetCashProvidedByUsedInOperatingActivities.

BELFB capital expenditures, last 5 periods. Source: SEC companyfacts FY2025.BELFB capital expenditures, last 5 periods. Source: SEC companyfacts FY2025.BELFB Capital expendituresLatest point: FY2025 = $12.0MSource: SEC companyfacts FY2025.Fiscal yearCapital expenditures$0.0B$125.0M$250.0MFY2021FY2022FY2023FY2024FY2025

Figure provenance: SEC companyfacts. Latest point: FY 2025 ended 2025-12-31; accession 0001437749-26-005354; filed 2026-02-24. Concept: PaymentsToAcquirePropertyPlantAndEquipment. Source concepts: us-gaap:PaymentsToAcquirePropertyPlantAndEquipment.

BELFB dividends paid, last 5 periods. Source: SEC companyfacts FY2025.BELFB dividends paid, last 5 periods. Source: SEC companyfacts FY2025.BELFB Dividends paidLatest point: FY2025 = $3.5MSource: SEC companyfacts FY2025.Fiscal yearDividends paid$0.0B$125.0M$250.0MFY2021FY2022FY2023FY2024FY2025

Figure provenance: SEC companyfacts. Latest point: FY 2025 ended 2025-12-31; accession 0001437749-26-005354; filed 2026-02-24. Concept: PaymentsOfDividends. Source concepts: us-gaap:PaymentsOfDividends.

BELFB share buybacks, last 5 periods. Source: SEC companyfacts FY2025.BELFB share buybacks, last 5 periods. Source: SEC companyfacts FY2025.BELFB Share buybacksLatest point: FY2025 = $0.0BSource: SEC companyfacts FY2025.Fiscal yearShare buybacks$0.0B$125.0M$250.0MFY2021FY2022FY2023FY2024FY2025

Figure provenance: SEC companyfacts. Latest point: FY 2025 ended 2025-12-31; accession 0001437749-26-005354; filed 2026-02-24. Concept: PaymentsForRepurchaseOfCommonStock. Source concepts: us-gaap:PaymentsForRepurchaseOfCommonStock.

BELFB assets, last 5 periods. Source: SEC companyfacts FY2025.BELFB assets, last 5 periods. Source: SEC companyfacts FY2025.BELFB AssetsLatest point: FY2025 = $935.2MSource: SEC companyfacts FY2025.Fiscal yearAssets$0.0B$500.0M$1.0BFY2021FY2022FY2023FY2024FY2025

Figure provenance: SEC companyfacts. Latest point: FY 2025 ended 2025-12-31; accession 0001437749-26-005354; filed 2026-02-24. Concept: Assets. Source concepts: us-gaap:Assets.

BELFB liabilities, last 5 periods. Source: SEC companyfacts FY2025.BELFB liabilities, last 5 periods. Source: SEC companyfacts FY2025.BELFB LiabilitiesLatest point: FY2025 = $416.5MSource: SEC companyfacts FY2025.Fiscal yearLiabilities$0.0B$375.0M$750.0MFY2021FY2022FY2023FY2024FY2025

Figure provenance: SEC companyfacts. Latest point: FY 2025 ended 2025-12-31; accession 0001437749-26-005354; filed 2026-02-24. Concept: Liabilities. Source concepts: us-gaap:Liabilities.

BELFB stockholders' equity, last 5 periods. Source: SEC companyfacts FY2025.BELFB stockholders' equity, last 5 periods. Source: SEC companyfacts FY2025.BELFB Stockholders' equityLatest point: FY2025 = $425.5MSource: SEC companyfacts FY2025.Fiscal yearStockholders' equity$0.0B$250.0M$500.0MFY2021FY2022FY2023FY2024FY2025

Figure provenance: SEC companyfacts. Latest point: FY 2025 ended 2025-12-31; accession 0001437749-26-005354; filed 2026-02-24. Concept: StockholdersEquity. Source concepts: us-gaap:StockholdersEquity.

BELFB cash and cash equivalents, last 5 periods. Source: SEC companyfacts FY2025.BELFB cash and cash equivalents, last 5 periods. Source: SEC companyfacts FY2025.BELFB Cash and cash equivalentsLatest point: FY2025 = $57.8MSource: SEC companyfacts FY2025.Fiscal yearCash and cash equivalents$0.0B$125.0M$250.0MFY2021FY2022FY2023FY2024FY2025

Figure provenance: SEC companyfacts. Latest point: FY 2025 ended 2025-12-31; accession 0001437749-26-005354; filed 2026-02-24. Concept: CashAndCashEquivalentsAtCarryingValue. Source concepts: us-gaap:CashAndCashEquivalentsAtCarryingValue.

BELFB free cash flow, last 5 periods. Source: SEC companyfacts FY2025.BELFB free cash flow, last 5 periods. Source: SEC companyfacts FY2025.BELFB Free cash flowLatest point: FY2025 = $68.6MSource: SEC companyfacts FY2025.Fiscal yearFree cash flow-$250.0M$0.0B$250.0MFY2021FY2022FY2023FY2024FY2025

Figure provenance: SEC companyfacts. Latest point: FY 2025 ended 2025-12-31; accession 0001437749-26-005354; filed 2026-02-24. Concept: NetCashProvidedByUsedInOperatingActivities - PaymentsToAcquirePropertyPlantAndEquipment. Source concepts: us-gaap:NetCashProvidedByUsedInOperatingActivities; us-gaap:PaymentsToAcquirePropertyPlantAndEquipment.

As-reported value updates

4 tracked differences above grepcent's stated thresholds were found between the earliest XBRL-filed value and the value currently on file for the same fiscal period.

View the filing-by-filing ledger →

Quarterly

Quarterly standardized facts from SEC companyfacts as of latest extracted filing date 2026-08-04. Source: https://data.sec.gov/api/xbrl/companyfacts/CIK0000729580.json.

Flow metrics use discrete quarter-length periods from 10-Q/10-Q/A filings. Q4 revenue and net income are derived only when annual FY and nine-month YTD facts exist for the same fiscal year; derived Q4 values are labeled. EPS Q4 is not derived.

QuarterEnd DateRevenueNet IncomeDiluted EPSMethod
2023-Q32023-09-30158,682,000reported discrete quarter
2023-Q42023-12-31140,010,000derived Q4 = FY annual - nine-month YTD
2024-Q12024-03-31128,090,000reported discrete quarter
2024-Q22024-06-30133,205,000reported discrete quarter
2024-Q32024-09-30123,638,000reported discrete quarter
2024-Q42024-12-31149,859,000derived Q4 = FY annual - nine-month YTD
2025-Q12025-03-31152,238,00018,322,000reported discrete quarter
2025-Q22025-06-30168,299,00026,793,000reported discrete quarter
2025-Q32025-09-30178,980,00022,555,000reported discrete quarter
2025-Q42025-12-31175,938,0006,441,000derived Q4 = FY annual - nine-month YTD
2026-Q12026-03-31178,491,00014,984,000reported discrete quarter
2026-Q22026-06-30210,685,00033,975,000reported discrete quarter

Quarterly Charts

BELFB quarterly revenue, last 12 periods. Source: SEC companyfacts 2026-Q2.BELFB quarterly revenue, last 12 periods. Source: SEC companyfacts 2026-Q2.BELFB Quarterly RevenueLatest point: 2026-Q2 = $210.7MSource: SEC companyfacts 2026-Q2.Fiscal quarterQuarterly Revenue$0.0B$125.0M$250.0M2023-Q32023-Q42024-Q12024-Q22024-Q32024-Q42025-Q12025-Q22025-Q32025-Q42026-Q12026-Q2

Figure provenance: SEC companyfacts. Latest point: FY 2026 ended 2026-06-30; accession 0001437749-26-025619; filed 2026-08-04. Concept: RevenueFromContractWithCustomerExcludingAssessedTax. Source concepts: us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax.

BELFB quarterly net income, last 6 periods. Source: SEC companyfacts 2026-Q2.BELFB quarterly net income, last 6 periods. Source: SEC companyfacts 2026-Q2.BELFB Quarterly Net incomeLatest point: 2026-Q2 = $34.0MSource: SEC companyfacts 2026-Q2.Fiscal quarterQuarterly Net income$0.0B$125.0M$250.0M2025-Q12025-Q22025-Q32025-Q42026-Q12026-Q2

Figure provenance: SEC companyfacts. Latest point: FY 2026 ended 2026-06-30; accession 0001437749-26-025619; filed 2026-08-04. Concept: ProfitLoss. Source concepts: us-gaap:ProfitLoss.

Business

Read BELFB's verbatim Item 1 Business section from its latest 10-K: Business.

Risk Factors

Read BELFB's verbatim Item 1A Risk Factors from its latest 10-K: Risk Factors.

Latest quarter (10-Q)

Latest 10-Q source: 0001437749-26-025619.

Extracted structurally from real Item 2 body heading to real Item 3/4 boundary. Confidence: high. Filing date: 2026-08-04. Report date: 2026-06-30.

Item 2.  Management’s Discussion and Analysis of Financial Condition and Results of Operations

The information in this Management’s Discussion and Analysis of Financial Condition and Results of Operations (“MD&A”) should be read in conjunction with the Company’s condensed consolidated financial statements and the related notes set forth in Item 1 of Part I of this Quarterly Report on Form 10-Q, our MD&A set forth in Item 7 of Part II of our 2025 Annual Report on Form 10-K and our consolidated financial statements and related notes set forth in Item 8 of Part II of our 2025 Annual Report on Form 10-K. See Part II, Item 1A, “Risk Factors,” below and “Cautionary Notice Regarding Forward-Looking Information,” above, and the information referenced therein, for a description of risks that we face and important factors that we believe could cause actual results to differ materially from those in our Forward-Looking Statements. All amounts and percentages are approximate due to rounding and all dollars in the text are in millions, except per share amounts or where otherwise noted. When we cross-reference to a “Note,” we are referring to our “Notes to Condensed Consolidated Financial Statements” included in Part I, Item 1, of this Quarterly Report on Form 10-Q, unless the context indicates otherwise.  All amounts noted within the tables are in thousands and amounts and percentages are approximate due to rounding.

Overview

Our Company

We design, manufacture, and market critical electronic components, systems and solutions for customers in aerospace, defense, industrial, and data-driven markets. Understanding that our customers face increasingly complex technical challenges, Bel delivers a comprehensive portfolio of solutions including power systems, high-reliability connectors and cable assemblies, circuit protection, and networking products that enable Original Equipment Manufacturers (OEMs) to bring their innovations to market. Bel partners closely with customers to deliver both customized and standard solutions tailored to their specific applications and performance requirements. With manufacturing facilities and technical support teams worldwide, Bel serves as a strategic partner to customers who require proven reliability in demanding end markets.

Effective March 31, 2026, we realigned our organizational and reporting structure and changed the reportable segment views used by the Chief Operating Decision Maker to evaluate operating performance and allocate resources. As a result, we now operate and report results through the following two reportable segments:

Column 1Column 2Column 3
Aerospace, Defense & Rugged Solutions, which serves customers in aerospace, defense, space, and other ruggedized applications; and
Column 1Column 2Column 3
Industrial Technology & Data Solutions, which serves customers in industrial, networking, and data infrastructure markets.

Our product portfolio includes power solutions, connectors and cable assemblies, circuit protection devices, and networking products. We sell standard products and provide customized solutions to meet customer specifications. We maintain manufacturing operations and engineering support capabilities in multiple geographic regions and sell our products globally. We did not incur material restructuring charges as a result of this realignment.

For comparability, prior‑period segment information has been recast to conform to the current period presentation.

In the six months ended June 30, 2026, 54% of our revenues were derived from Aerospace, Defense & Rugged Solutions and 46% from Industrial Technology & Data Solutions.

Our operating expenses are driven principally by the cost of labor where the factories that we use are located, the cost of the materials that we use and our ability to effectively and efficiently manage overhead costs. As labor and material costs vary by product line and region, any significant shift in product mix can have an associated impact on our costs of sales. Costs are recorded as incurred for all products manufactured. Such amounts are determined based upon the estimated stage of production and include materials, labor cost and fringes and related allocations of factory overhead. Our products are manufactured at various facilities in the United States, Mexico, Dominican Republic, United Kingdom, Slovakia, Israel, India and the People’s Republic of China.

We have little visibility into the ordering habits of our customers and we can be subjected to large and unpredictable variations in demand for our products. Accordingly, we must continually recruit and train new workers to replace those lost to attrition and be able to address peaks in demand that may occur from time to time. These recruiting and training efforts and related inefficiencies, and overtime required in order to meet any increase in demand, can add volatility to the labor costs incurred by us.

25

Table of Contents

Key Factors Affecting our Business

We believe that in addition to recent global tariffs and inflationary pressures on the costs of goods and services in general, as well as ongoing conflicts/political unrest including in or near the countries in which Bel operates, the key factors affecting and/or potentially affecting our results for the six months ended June 30, 2026 and/or future results include the following:

Column 1Column 2Column 3
Acquisition of dataMate – In March 2026, we acquired dataMate, as further disclosed in Note 2, "Acquisitions." As a result, our Industrial Technology & Data Solutions segment will include dataMate’s net sales and results of operations from the date of acquisition. dataMate provides Ethernet and broadband connectivity solutions, and its results of operations may vary based on factors such as demand in industrial networking and data infrastructure markets, customer purchasing patterns, and general market conditions.
Column 1Column 2Column 3
Backlog – Our backlog of orders amounted to $594.7 million at June 30, 2026, an increase of $155.6 million, or 35.4%, from December 31, 2025. From December 31, 2025 to June 30, 2026, we experienced a 22.2% increase in backlog within our Aerospace, Defense & Rugged Solutions segment and a 56.0% increase within our Industrial Technology & Data Solutions segment. Factors that could cause us to fail to ship all such orders include unanticipated supply difficulties, changes in customer demand, and new customer designs. Due to these factors, backlog may not be a reliable indicator of the timing or amount of future sales.
Column 1Column 2Column 3
Product Mix – Material and labor costs vary by product line, and any significant shift in product mix between higher- and lower-margin products will have a corresponding impact on our gross margin. In general, products within our Aerospace, Defense & Rugged Solutions segment have historically generated higher contribution margins due to a product mix that serves harsh-environment and high-reliability applications and end markets, which may be partially offset by higher-cost bills of materials. Our Industrial Technology & Data Solutions segment includes products that have historically generated strong contribution margins, as well as products that are more labor-intensive and therefore may be more sensitive to wage rate changes and foreign currency fluctuations, including movements between the U.S. dollar and the Chinese renminbi. Fluctuations in revenue volume and product mix between our reportable segments and product lines will have a corresponding impact on our profit margins. See "Results of Operations - Summary by Operating Segment - Revenue and Gross Margin."
Column 1Column 2Column 3
Pricing and Availability of Materials – Prices for commodities that are key inputs to our products, including gold (Au), silver (Ag) and copper (Cu), have increased as market prices for these metals have risen. In addition, lead times for certain integrated circuits (“ICs”) have increased, which we believe is driven in part by demand related to AI-enabled applications and the supporting infrastructure. Regulatory developments, including trade restrictions and other measures affecting suppliers in the PRC, have previously disrupted, and could in the future disrupt, our supply chain. These disruptions could result in limited access to certain components or suppliers, increased costs, extended lead times, shortages, or other adverse impacts on our business and results of operations. Additionally, tariffs or other duties imposed by the U.S. or foreign governments on imports or exports could increase our costs, reduce margins, or require price increases, which could in turn reduce customer demand. See "Global Tariffs" below.

26

Table of Contents

Column 1Column 2Column 3
Global Tariffs – On April 5, 2025, the U.S. government announced the implementation of reciprocal tariffs on imports into the United States from certain countries in which our manufacturing facilities and/or suppliers are located. On February 20, 2026, the Supreme Court of the United States issued its decision in Learning Resources, Inc. v. Trump, holding that the International Emergency Economic Powers Act (“IEEPA”) does not authorize the imposition of tariffs. While this decision invalidated certain tariffs previously imposed under IEEPA, the broader implications of the ruling remain uncertain. We continue to monitor developments in U.S. trade policy, including potential legislative or executive actions that could result in the imposition of tariffs under alternative statutory authorities. Imports into the United States from Mexico are currently exempt from tariffs under the United States–Mexico–Canada Agreement (“USMCA”), as currently in force. During the six months ended June 30, 2026, tariffs did not have a material impact on our results of operations. We continue to monitor potential impacts from changes in trade policy and may implement mitigation actions, including supply chain adjustments and pricing actions, as appropriate. We will also monitor, and may in the future consider to the extent appropriate, possible tariff refund claims, whether via the process administered by U.S. Customs and Border Protection (“CBP”) or in other fora. The imposition or reinstatement of tariffs on imports into the United States could increase costs, disrupt supply chains, and/or reduce demand for our products, all or any of which could adversely affect future results of operations, including net sales and gross margins.
Column 1Column 2Column 3
Labor Costs – Labor costs represented 7.4% of revenue during the first six months of 2026, as compared to 8.1% for the same period of 2025. The decrease primarily reflects operating leverage on higher sales volumes (net sales increased 21.4%), automation-driven productivity improvements, and the late-2025 transition of certain manufacturing activities from the Company’s Pingguo, PRC facility to an outside subcontractor, which shifted a portion of costs from direct labor to materials.

[Excerpt truncated for page length; source filing is linked above.]

Latest 10-K MD&A (excerpt)

Latest 10-K Item 7 source: 0001437749-26-005354. The complete FY 2025 MD&A is published at /company/BELFB/mda/fy2025/.

Extracted structurally from real Item 7 body heading to real Item 7A/8 boundary. Confidence: high. Filing date: 2026-02-24. Report date: 2025-12-31.

Item 7.   Management's Discussion and Analysis of Financial Condition and Results of Operations

The information in this Management’s Discussion and Analysis of Financial Condition and Results of Operations (“MD&A") should be read in conjunction with the Company's consolidated financial statements and the notes related thereto. The discussion of results, causes and trends should not be construed to imply any conclusion that such results, causes or trends will necessarily continue in the future. See "Cautionary Notice Regarding Forward-Looking Information" above for further information. Also, when we cross reference to a "Note," we are referring to our "Notes to Consolidated Financial Statements," unless the context indicates otherwise. All amounts and percentages are approximate due to rounding.

Overview

Our Company

We design, manufacture and market a broad array of products that power, protect and connect electronic circuits. These products are primarily used in the defense, commercial aerospace, networking, telecommunications, computing, general industrial, high-speed data transmission, transportation and eMobility industries. Bel's portfolio of products also finds application in the automotive, medical, broadcasting and consumer electronics markets.

We operate through three product group segments. In 2025, 53% of the Company's revenues were derived from Power Solutions and Protection, 34% from Connectivity Solutions and 13% from our Magnetic Solutions operating segment.

Our operating expenses are driven principally by the cost of labor where the factories that Bel uses are located, the cost of the materials that we use and our ability to effectively and efficiently manage overhead costs. As labor and material costs vary by product line and region, any significant shift in product mix can have an associated impact on our costs of sales. Costs are recorded as incurred for all products manufactured. Such amounts are determined based upon the estimated stage of production and include labor cost and fringes and related allocations of factory overhead. Our products are manufactured at various facilities in the U.S., Mexico, Israel, India, the Dominican Republic, the United Kingdom, Slovakia and the PRC.

We have little visibility into the ordering habits of our customers and we can be subjected to large and unpredictable variations in demand for our products. Accordingly, we must continually recruit and train new workers to replace those lost to attrition and be able to address peaks in demand that may occur from time to time. These recruiting and training efforts and related inefficiencies, and overtime required to meet any increase in demand, can add volatility to the labor costs incurred by us.

Key Factors Affecting our Business

The Company believes the key factors affecting Bel's 2025 and/or future results include the following:

Column 1Column 2Column 3
Acquisition of Enercon - In November 2024, Bel acquired an 80% stake in Enercon. As a result, we benefited from a full year of Enercon's sales in 2025 within our Power Solutions and Protection segment. Enercon is a leading supplier of highly customized power conversion and networking solutions to aerospace and defense markets globally, providing robust and reliable solutions across air, land and sea applications, and its sales and results of operations may vary depending on government spending on defense. Enercon's sales have been reflected in the accompanying consolidated statements of operations since November 1, 2024 and amounted to $136.6 million during the year ended December 31, 2025 and $20.8 million during the year ended December 31, 2024.
Column 1Column 2Column 3
Backlog – Our backlog of orders totaled $439.1 million at December 31, 2025, representing an increase of $57.5 million, or 15.1%, from December 31, 2024. From 2024 to the 2025 year-end, the backlog for our Power Solutions and Protection products increased by 9.4%, due to an increase in demand within the defense and networking end markets. Our Magnetic Solutions backlog increased by 52.3%, primarily due to increased order volume from a large networking customer. The backlog for our Connectivity Solutions products increased by $21.5 million (19.4%) in 2025 from the 2024 level, due to increased demand from our commercial aerospace and industrial customers, and strength seen in defense applications through the distribution channel.
Column 1Column 2Column 3
Product Mix – Material and labor costs vary by product line and any significant shift in product mix between higher- and lower-margin product lines will have a corresponding impact on the Company’s gross margin percentage. In general, our Connectivity products have historically had the highest contribution margins due to the harsh environment, high-reliability end applications for these products. Our Power products have a higher-cost bill of materials and are impacted to a greater extent by changes in material costs. As our Magnetic Solutions products are more labor-intensive, margins on these products are impacted to a greater extent by minimum- and market-based wage increases in the PRC and fluctuations in foreign exchange rates between the U.S. dollar and the Chinese renminbi. Fluctuations in sales volume among our product groups will have a corresponding impact on Bel's profit margins. See Note 14, "Segments" for profit margin information by product group.
Column 1Column 2Column 3
Pricing and Availability of Materials – Pricing for commodities with Gold (Au), Silver (Ag), and Copper (Cu), is increasing as cost of these metals continue rise to historical highs. Lead-times for certain integrated circuits (ICs) have increased we believe primarily driven by AI and the infrastructure necessary to support this technology. Regulatory changes including but not limited to trade restrictions affecting suppliers in the PRC have previously and could in future disrupt our supply chain, leading to limited access to certain parts and suppliers, increased costs, shortages, or other adverse impacts on our business and operating results. Additionally, tariffs imposed by the U.S. or foreign governments on imports and exports could result in reduced margins or increased prices, potentially decreasing customer demand. The preceding discussion about pricing and availability of materials contains Forward-Looking Statements. See "Cautionary Notice Regarding Forward-Looking Information."
Column 1Column 2Column 3
Global Tariffs – On April 5, 2025, the Trump Administration enacted reciprocal tariffs on U.S. imports from a number of countries in which Bel’s manufacturing sites and/or suppliers are located. To the extent all of these new tariffs were applicable and in force, based on information available and our sales patterns as of February 2025, our most recent estimates indicated that approximately 25% of our consolidated global sales had been subject to these recently-enacted U.S. tariffs. On February 20, 2026, the Supreme Court of the United States issued its decision in Learning Resources, Inc. v. Trump, striking down tariffs previously enacted by the Administration under the International Emergency Economic Powers Act (“IEEPA”) as invalid, and holding that IEEPA does not authorize the President to impose tariffs. However, the full impact and implications of the Court’s decision are not immediately clear amidst the rapidly-evolving regulatory landscape and the arena of international trade, and there remains great uncertainty as to what responses will emerge in light of the Court’s decision, including with respect to tariffs, international trade agreements, and international trade generally; Congress has the authority to codify tariffs in statute, and the Administration could act to impose duties or alternative tariffs under authority delegated by other laws. Please see Part I, Item IA, “Risk Factors, above, for additional information. Imports into the U.S. from Mexico are currently exempt from tariffs as our products fall within the scope of the USMCA as presently in force. While global tariffs did not have a material financial impact on our full year 2025 financial results, we continue to closely monitor the evolving tariff landscape and are assessing possible alternatives aimed at potentially mitigating the impact of tariffs on Bel and our customers. The imposition of tariffs on our U.S. imports could result in reduced demand for our products and/or higher material costs. Our future sales and/or gross margins could be impacted as a result. The preceding discussion of “Global Tariffs” contains Forward-Looking Statements, including statements about the possible effects and impacts of tariffs, and statements about our present plans and intentions in connection therewith or in response thereto. See "Cautionary Notice Regarding Forward-Looking Information."

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Table of Contents

Column 1Column 2Column 3
Labor Costs – Labor costs as a percentage of sales were relatively stable from 2025 to 2024, decreasing just slightly to 7.7% of sales in 2025 from 7.8% of sales in 2024. During 2025, minimum wage increases were enacted in Slovakia, the PRC, the Dominican Republic, and Mexico, which increased our annual labor costs by approximately $1.8 million in the aggregate. While the impact of these increases has been partially mitigated by higher consolidated revenues to date, these and any future wage increases are expected to exert upward pressure on labor costs and adversely affect profit margins. Labor costs as a percentage of sales fluctuate based on product mix. Sales in our Magnetic Solutions segment are comprised largely of labor-intensive ICM products, resulting in greater sensitivity to labor cost changes. Labor costs in the PRC, Mexico, and Israel are primarily denominated in local currencies. Accordingly, significant fluctuations in exchange rates versus the U.S. dollar may materially impact our labor costs. By segment, the Magnetic Solutions segment is most exposed to fluctuations in the exchange rate of the Chinese renminbi relative to the U.S. dollar; the Connectivity Solutions segment is most exposed to fluctuations in the exchange rate of the Mexican peso relative to the U.S. dollar; and the Power Solutions and Protection segment is most exposed to fluctuations in the exchange rates of the Chinese renminbi and the Israeli shekel relative to the U.S. dollar. In addition to foreign currency exchange rate exposure, our labor costs are subject to government-regulated minimum wage increases in the countries in which we operate. The preceding discussion about labor costs contains Forward-Looking Statements. See "Cautionary Notice Regarding Forward-Looking Information."
Column 1Column 2Column 3
Inflationary Pressures – Inflationary pressures could result in higher input costs, including those related to our raw materials, labor, freight, utilities, healthcare and other expenses. Our future operating results will depend, in part, on our continued ability to manage these fluctuations through pricing actions, cost savings initiatives and sourcing decisions. The preceding two sentences represent Forward-Looking Statements. See "Cautionary Notice Regarding Forward-Looking Information."

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