Douglas Dynamics, Inc. Quarterly report pursuant to Section 13 or 15(d)

Quarterly report pursuant to Section 13 or 15(d)

Cover
- Document and Entity Information
Financial Statements
Notes to Financial Statements
Notes Tables
Notes Details

Segments (Details)

v3.8.0.1

Segments (Details) $ in Thousands	3 Months Ended		6 Months Ended	9 Months Ended
Segments (Details) $ in Thousands	Sep. 30, 2017 USD ($) segment customer	Sep. 30, 2016 USD ($)	Jul. 14, 2016 segment	Sep. 30, 2017 USD ($) segment	Sep. 30, 2016 USD ($)	Dec. 31, 2016 USD ($)
Segment Reporting Information [Line Items]
Number of operating segments \| segment	2		1	2
Number of reportable segments \| segment			1	2
Number of customers \| customer	0
Net sales	$ 125,339	$ 123,573		$ 336,958	$ 286,125
Gross profit (loss)	36,055	36,644		98,275	92,296
Selling, general and administrative expense	13,093	15,761		45,074	37,986
Income (loss) from operations	19,965	16,488		44,669	46,463
Depreciation expense	1,806	1,617		5,283	4,370
Assets	694,070	700,062		694,070	700,062	$ 666,173
Capital expenditures	2,070	2,290		5,216	7,084
Work Truck Attachments
Segment Reporting Information [Line Items]
Capital expenditures	1,470	1,645		3,560	6,439
Work Truck Solutions
Segment Reporting Information [Line Items]
Capital expenditures	600	645		1,656	645
Corporate & Eliminations
Segment Reporting Information [Line Items]
Net sales	(4,906)	(3,982)		(6,897)	(3,842)
Selling, general and administrative expense	2,718	4,822		10,985	12,005
Income (loss) from operations	(4,924)	(7,212)		(12,660)	(15,737)
Depreciation expense	32	49		112	149
Assets	7,238	12,398		7,238	12,398
Operating segment \| Work Truck Attachments
Segment Reporting Information [Line Items]
Net sales	98,002	100,448		247,088	262,860
Selling, general and administrative expense	7,378	8,005		22,780	23,047
Income (loss) from operations	23,105	24,077		52,186	62,577
Depreciation expense	1,366	1,359		4,085	4,012
Assets	471,163	484,261		471,163	484,261
Operating segment \| Work Truck Solutions
Segment Reporting Information [Line Items]
Net sales	32,243	27,107		96,767	27,107
Selling, general and administrative expense	2,997	2,934		11,309	2,934
Income (loss) from operations	1,784	(377)		5,143	(377)
Depreciation expense	408	209		1,086	209
Assets	$ 215,669	$ 203,403		$ 215,669	$ 203,403

- Definition

The number of major customers of a company.

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Sum of the carrying amounts as of the balance sheet date of all assets that are recognized. Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.

+ References

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The amount of expense recognized in the current period that reflects the allocation of the cost of tangible assets over the assets' useful lives. Includes production and non-production related depreciation.

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Number of operating segments. An operating segment is a component of an enterprise: (a) that engages in business activities from which it may earn revenues and incur expenses (including revenues and expenses relating to transactions with other components of the same enterprise), (b) whose operating results are regularly reviewed by the enterprise's chief operating decision maker to make decisions about resources to be allocated to the segment and assess its performance, and (c) for which discrete financial information is available. An operating segment may engage in business activities for which it has yet to earn revenues, for example, start-up operations may be operating segments before earning revenues.

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Number of segments reported by the entity. A reportable segment is a component of an entity for which there is an accounting requirement to report separate financial information on that component in the entity's financial statements.

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The net result for the period of deducting operating expenses from operating revenues.

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The cash outflow for purchases of and capital improvements on property, plant and equipment (capital expenditures), software, and other intangible assets.

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Total revenue from sale of goods and services rendered during the reporting period, in the normal course of business, reduced by sales returns and allowances, and sales discounts.

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The aggregate total costs related to selling a firm's product and services, as well as all other general and administrative expenses. Direct selling expenses (for example, credit, warranty, and advertising) are expenses that can be directly linked to the sale of specific products. Indirect selling expenses are expenses that cannot be directly linked to the sale of specific products, for example telephone expenses, Internet, and postal charges. General and administrative expenses include salaries of non-sales personnel, rent, utilities, communication, etc.

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