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Business Realignment and Restructuring (Tables)
9 Months Ended
Sep. 30, 2021
Schedule of Restructuring and Related Costs

Business realignment charges by reportable segment were as follows:

Three months ended

Nine months ended

September 30,

September 30,

    

2021

    

2020

    

2021

    

2020

Control Devices (A)

$

-

$

283

$

192

$

1,702

Electronics (B)

(16)

105

(3)

1,410

Stoneridge Brazil (C)

-

12

59

165

Unallocated Corporate (D)

1,096

1

1,138

311

Total business realignment charges

$

1,080

$

401

$

1,386

$

3,588

(A)Severance costs for the three months ended September 30, 2020 related to COGS, D&D, SG&A were $70, $35 and $178, respectively. Severance costs for the nine months ended September 30, 2021 related to SG&A were $192. Severance costs for the nine months ended September 30, 2020 related to COGS, D&D and SG&A were $673, $284 and $745, respectively.
(B)Severance (benefit) costs for the three months ended September 30, 2021 related to COGS, SG&A and D&D were $1, $9 and $(26), respectively. Severance costs for the nine months ended September 30, 2021 related to COGS, SG&A and D&D were $1, $(13) and $9, respectively. Severance costs for the three months ended September 30, 2020 related to COGS and SG&A were $33 and $72, respectively. Severance costs for the nine months ended September 30, 2020 related to COGS, D&D and SG&A were $356, $228 and $826, respectively.
(C)Severance costs for the nine months ended September 30, 2021 related to COGS and SG&A were $7 and $52, respectively. Severance costs for the three months ended September 30, 2020 related to SG&A were $12. Severance costs for the nine months ended September 30, 2020 related to COGS and SG&A were $86 and $79 respectively.
(D)Severance costs for the three months ended September 30, 2021 and 2020 related to SG&A were $1,096 and $1, respectively. Severance costs for the nine months ended September 30, 2021 and 2020 related to SG&A were $1,138 and $311, respectively.
Schedule of Business Realignment Charges Classified by Statement of Operations

Business realignment charges classified by statement of operations line item were as follows:

Three months ended

Nine months ended

September 30,

September 30,

    

2021

    

2020

    

2021

    

2020

Cost of goods sold

$

1

$

103

$

8

$

1,115

Selling, general and administrative

1,105

263

1,369

1,961

Design and development

(26)

35

9

512

Total business realignment charges

$

1,080

$

401

$

1,386

$

3,588

Particulate Matter Product Line Strategic Exit [Member]  
Schedule of Restructuring and Related Costs

The expenses for the exit of the PM sensor line that relate to the Control Devices reportable segment include the following:

Accrual as of

2021 Charge

Utilization

Accrual as of

January 1, 2021

to Expense

Cash

Non-Cash

September 30, 2021

Fixed asset impairment and
accelerated depreciation

$

-

$

188

$

-

$

(188)

$

-

Employee termination benefits

-

139

(139)

-

-

Other related costs

-

2,002

(2,002)

-

-

Total

$

-

$

2,329

$

(2,141)

$

(188)

$

-

Accrual as of

2020 Charge

Utilization

Accrual as of

January 1, 2020

to Expense

Cash

Non-Cash

September 30, 2020

Fixed asset impairment and
accelerated depreciation

$

-

$

2,824

$

-

$

(2,824)

$

-

Other related costs

-

70

(70)

-

-

Total

$

-

$

2,894

$

(70)

$

(2,824)

$

-

Canton Facility Restructuring Plan [Member]  
Schedule of Restructuring and Related Costs

The expenses for the Canton Restructuring that relate to the Control Devices reportable segment include the following:

Accrual as of

2021 Charge

Utilization

Accrual as of

January 1, 2021

to Expense

Cash

Non-Cash

September 30, 2021

Employee termination benefits

$

165

$

-

$

(25)

$

-

$

140

Other related costs

-

13

(13)

-

-

Total

$

165

$

13

$

(38)

$

-

$

140

Accrual as of

2020 Charge

Utilization

Accrual as of

January 1, 2020

to Expense

Cash

Non-Cash

September 30, 2020

Employee termination benefits

$

2,636

$

1,119

$

(3,546)

$

-

$

209

Other related costs

-

1,762

(1,762)

-

-

Total

$

2,636

$

2,881

$

(5,308)

$

-

$

209

Electronics [Member]  
Schedule of Restructuring and Related Costs

The expenses for the restructuring activities that relate to the Electronics reportable segment include the following:

Accrual as of

2021 Charge to

Utilization

Accrual as of

January 1, 2021

Expense

Cash

Non-Cash

September 30, 2021

Employee termination benefits

$

227

$

50

$

(212)

$

-

$

65

Other related costs

-

206

(206)

-

-

Total

$

227

$

256

$

(418)

$

-

$

65

Accrual as of

2020 Charge to

Utilization

Accrual as of

January 1, 2020

Expense

Cash

Non-Cash

September 30, 2020

Employee termination benefits

$

52

$

961

$

(743)

$

-

$

270

Contract termination costs

-

452

(452)

-

-

Other related costs

-

782

(782)

-

-

Total

$

52

$

2,195

$

(1,977)

$

-

$

270