CONSOLIDATED STATEMENTS OF SHAREHOLDERS' EQUITY - USD ($)	Class A Common Stock Common Stock	Additional paid-in capital	Retained earnings	Treasury stock	Accumulated other comprehensive loss	Total
Balance at Dec. 31, 2021	$ 4,453,000	$ 14,167,000	$ 36,046,000	$ (10,213,000)	$ (613,000)	$ 43,840,000
Balance (in shares) at Dec. 31, 2021	4,453,000
Treasury stock (in shares) at Dec. 31, 2021				(1,273,000)
Increase (Decrease) in Stockholders' Equity
Net income (loss)			(639,000)			(639,000)
Restricted common stock-based compensation	$ 7,000	13,000				20,000
Restricted common stock-based compensation (in shares)	7,000
Exercise of Stock Options	$ 7,000	33,000				40,000
Exercise of Stock Options (in shares)	7,000
Stock - based compensation		1,000				1,000
Foreign currency translation adjustment					(196,000)	(196,000)
Treasury stock (in shares) at Jun. 30, 2022				(1,273,000)
Balance at Jun. 30, 2022	$ 4,467,000	14,214,000	35,407,000	$ (10,213,000)	(809,000)	43,066,000
Balance (in shares) at Jun. 30, 2022	4,467,000
Balance at Mar. 31, 2022	$ 4,453,000	14,176,000	35,428,000	$ (10,213,000)	(663,000)	43,181,000
Balance (in shares) at Mar. 31, 2022	4,453,000
Treasury stock (in shares) at Mar. 31, 2022				(1,273,000)
Increase (Decrease) in Stockholders' Equity
Net income (loss)			(21,000)			(21,000)
Restricted common stock-based compensation	$ 7,000	5,000				12,000
Restricted common stock-based compensation (in shares)	7,000
Exercise of Stock Options	$ 7,000	33,000				40,000
Exercise of Stock Options (in shares)	7,000
Foreign currency translation adjustment					(146,000)	(146,000)
Treasury stock (in shares) at Jun. 30, 2022				(1,273,000)
Balance at Jun. 30, 2022	$ 4,467,000	14,214,000	35,407,000	$ (10,213,000)	(809,000)	43,066,000
Balance (in shares) at Jun. 30, 2022	4,467,000
Balance at Dec. 31, 2022	$ 4,467,000	14,246,000	34,251,000	$ (10,213,000)	(795,000)	$ 41,956,000
Treasury stock (in shares) at Dec. 31, 2022				(1,273,000)		1,273,000
Increase (Decrease) in Stockholders' Equity
Net income (loss)			574,000			$ 574,000
Restricted common stock-based compensation		14,000				14,000
Stock - based compensation		16,000				16,000
Dividends			(320,000)			(320,000)
Foreign currency translation adjustment					69,000	$ 69,000
Treasury stock (in shares) at Jun. 30, 2023				(1,273,000)		1,273,000
Balance at Jun. 30, 2023	$ 4,467,000	14,276,000	34,505,000	$ (10,213,000)	(726,000)	$ 42,309,000
Balance (in shares) at Jun. 30, 2023	4,467,000
Balance at Mar. 31, 2023	$ 4,467,000	14,263,000	34,428,000	$ (10,213,000)	(761,000)	42,184,000
Balance (in shares) at Mar. 31, 2023	4,467,000
Treasury stock (in shares) at Mar. 31, 2023				(1,273,000)
Increase (Decrease) in Stockholders' Equity
Net income (loss)			237,000			237,000
Restricted common stock-based compensation		5,000				5,000
Stock - based compensation		8,000				8,000
Dividends			(160,000)			(160,000)
Foreign currency translation adjustment					35,000	$ 35,000
Treasury stock (in shares) at Jun. 30, 2023				(1,273,000)		1,273,000
Balance at Jun. 30, 2023	$ 4,467,000	$ 14,276,000	$ 34,505,000	$ (10,213,000)	$ (726,000)	$ 42,309,000
Balance (in shares) at Jun. 30, 2023	4,467,000

P&F INDUSTRIES INC 10-Q