0000066570-24-000008 | 10-K | XBRL Viewer

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Income Taxes - Components of Deferred Tax Assets and Liabilities (Detail) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Product liability	$ 655	$ 72,950
Capitalized research and development	28,822	26,988
Net operating losses and tax credit carryforwards	10,964	10,696
Accrued expenses and other reserves	4,566	5,738
Share-based compensation	5,528	4,562
Inventory	7,281	0
Reserve for doubtful accounts	1,562	0
Other	7,218	5,068
Total deferred tax assets	66,596	126,002
Valuation allowances	(9,671)	(10,017)
Net deferred tax assets	56,925	115,985
Goodwill and intangibles	(83,100)	(80,383)
Property, plant and equipment	(15,541)	(18,735)
Employee benefits	(24,958)	(18,899)
Other	(2,680)	(4,359)
Total deferred tax liabilities	(126,279)	(122,376)
Net deferred taxes	$ (69,354)	$ (6,391)

Pensions and Other Post-retirement Benefits - Summary of Pension Plan Assets Measured at Fair Value on Recurring Basis by Fair Value Hierarchy (Detail) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Insurance contracts \| Significant Unobservable Inputs (Level 3)
Defined Benefit Plan Disclosure [Line Items]
Total	$ 5,622	$ 4,454	$ 4,211
Pension Plan
Defined Benefit Plan Disclosure [Line Items]
Total	563,449	514,218	$ 651,986
Fair Value, Measurements, Recurring \| Pension Plan
Defined Benefit Plan Disclosure [Line Items]
Total	563,449	514,218
NAV	104,639	132,390
Fair Value, Measurements, Recurring \| Pension Plan \| Quoted Prices in Active Markets for Identical Assets (Level 1)
Defined Benefit Plan Disclosure [Line Items]
Total	378,573	308,237
Fair Value, Measurements, Recurring \| Pension Plan \| Significant Observable Inputs (Level 2)
Defined Benefit Plan Disclosure [Line Items]
Total	74,615	69,137
Fair Value, Measurements, Recurring \| Pension Plan \| Significant Unobservable Inputs (Level 3)
Defined Benefit Plan Disclosure [Line Items]
Total	5,622	4,454
Fair Value, Measurements, Recurring \| Pension Plan \| Equity securities
Defined Benefit Plan Disclosure [Line Items]
Total	327,699	288,006
NAV	45,441	44,583
Fair Value, Measurements, Recurring \| Pension Plan \| Equity securities \| Quoted Prices in Active Markets for Identical Assets (Level 1)
Defined Benefit Plan Disclosure [Line Items]
Total	282,258	243,423
Fair Value, Measurements, Recurring \| Pension Plan \| Equity securities \| Significant Observable Inputs (Level 2)
Defined Benefit Plan Disclosure [Line Items]
Total	0	0
Fair Value, Measurements, Recurring \| Pension Plan \| Equity securities \| Significant Unobservable Inputs (Level 3)
Defined Benefit Plan Disclosure [Line Items]
Total	0	0
Fair Value, Measurements, Recurring \| Pension Plan \| Fixed income securities
Defined Benefit Plan Disclosure [Line Items]
Total	169,321	132,659
NAV	0	0
Fair Value, Measurements, Recurring \| Pension Plan \| Fixed income securities \| Quoted Prices in Active Markets for Identical Assets (Level 1)
Defined Benefit Plan Disclosure [Line Items]
Total	94,706	63,522
Fair Value, Measurements, Recurring \| Pension Plan \| Fixed income securities \| Significant Observable Inputs (Level 2)
Defined Benefit Plan Disclosure [Line Items]
Total	74,615	69,137
Fair Value, Measurements, Recurring \| Pension Plan \| Fixed income securities \| Significant Unobservable Inputs (Level 3)
Defined Benefit Plan Disclosure [Line Items]
Total	0	0
Fair Value, Measurements, Recurring \| Pension Plan \| Pooled investment funds
Defined Benefit Plan Disclosure [Line Items]
Total	50,553	79,853
NAV	50,553	79,853
Fair Value, Measurements, Recurring \| Pension Plan \| Pooled investment funds \| Quoted Prices in Active Markets for Identical Assets (Level 1)
Defined Benefit Plan Disclosure [Line Items]
Total	0	0
Fair Value, Measurements, Recurring \| Pension Plan \| Pooled investment funds \| Significant Observable Inputs (Level 2)
Defined Benefit Plan Disclosure [Line Items]
Total	0	0
Fair Value, Measurements, Recurring \| Pension Plan \| Pooled investment funds \| Significant Unobservable Inputs (Level 3)
Defined Benefit Plan Disclosure [Line Items]
Total	0	0
Fair Value, Measurements, Recurring \| Pension Plan \| Insurance contracts
Defined Benefit Plan Disclosure [Line Items]
Total	5,622	4,454
NAV	0	0
Fair Value, Measurements, Recurring \| Pension Plan \| Insurance contracts \| Quoted Prices in Active Markets for Identical Assets (Level 1)
Defined Benefit Plan Disclosure [Line Items]
Total	0	0
Fair Value, Measurements, Recurring \| Pension Plan \| Insurance contracts \| Significant Observable Inputs (Level 2)
Defined Benefit Plan Disclosure [Line Items]
Total	0	0
Fair Value, Measurements, Recurring \| Pension Plan \| Insurance contracts \| Significant Unobservable Inputs (Level 3)
Defined Benefit Plan Disclosure [Line Items]
Total	5,622	4,454
Fair Value, Measurements, Recurring \| Pension Plan \| Cash and cash equivalents
Defined Benefit Plan Disclosure [Line Items]
Total	10,254	9,246
NAV	8,645	7,954
Fair Value, Measurements, Recurring \| Pension Plan \| Cash and cash equivalents \| Quoted Prices in Active Markets for Identical Assets (Level 1)
Defined Benefit Plan Disclosure [Line Items]
Total	1,609	1,292
Fair Value, Measurements, Recurring \| Pension Plan \| Cash and cash equivalents \| Significant Observable Inputs (Level 2)
Defined Benefit Plan Disclosure [Line Items]
Total	0	0
Fair Value, Measurements, Recurring \| Pension Plan \| Cash and cash equivalents \| Significant Unobservable Inputs (Level 3)
Defined Benefit Plan Disclosure [Line Items]
Total	$ 0	$ 0

Contingencies (Tables)

12 Months Ended

Dec. 31, 2023

Commitments and Contingencies Disclosure [Abstract]

Summary of Insurance Receivable Balances and Activity Related to Product Liability Losses

A summary of insurance receivables balance and activity related to cumulative trauma product liability losses and divestiture of MSA LLC is as follows:


(In millions)	2023		2022
Balance beginning of period	$	127.6	$	130.2
Divestiture of MSA LLC	(127.6)		—
Additions	—		1.8
Collections	—		(4.4)
Balance end of period	$	—	$	127.6

Summary of Notes Receivable from Insurance Companies Activity During the Year

A summary of notes receivables from insurance companies balance is as follows:


	December 31,
(In millions)	2023		2022
Balance beginning of period	$	44.6	$	48.5
Divestiture of MSA LLC	(44.6)		—
Additions	—		1.2
Collections	—		(5.1)
Balance end of period	$	—	$	44.6

Schedule of Product Warranty Liability

The following table reconciles the changes in the Company's accrued warranty reserve:


	December 31,
(In thousands)	2023		2022		2021
Beginning warranty reserve	$	15,230	$	12,423	$	11,428
Warranty payments	(9,794)		(10,631)		(8,987)
Warranty claims	8,899		14,544		10,225
Provision for product warranties and other adjustments	(47)		(1,106)		(243)
Ending warranty reserve	$	14,288	$	15,230	$	12,423

Schedule of Discontinued Operations

Below is a summary of the impact of the divestiture of MSA LLC on our Consolidated Statements of Income for the year ended December 31, 2023:


(In millions)	Year Ended December 31, 2023
Cash and cash equivalents	$	(341.2)
Current insurance receivables	(17.3)
Notes receivable, insurance companies	(5.9)
Noncurrent insurance receivables	(110.3)
Notes receivable, insurance companies, noncurrent	(38.7)
Current product liability	65.1
Noncurrent product liability	324.7
Loss on divestiture of MSA LLC before transaction costs	(123.6)
Transaction costs	(5.6)
Loss on divestiture of MSA LLC	(129.2)
Income tax expense (a)	(70.4)
Tax-effected loss on divestiture of MSA LLC	$	(199.6)
(a) Related to the write-off of deferred tax asset related to product liability reserve

- Definition

Tabular disclosure of information related to a disposal group. Includes, but is not limited to, a discontinued operation, disposal classified as held-for-sale or disposed of by means other than sale or disposal of an individually significant component.

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+ Details

Cash and Cash Equivalents

12 Months Ended

Dec. 31, 2023

Cash and Cash Equivalents [Abstract]

Cash and Cash Equivalents

Several of the Company's affiliates participate in a notional cash pooling arrangement to manage global liquidity requirements. As part of a master netting arrangement, the participants combine their cash balances in pooling accounts at the same financial institution with the ability to offset bank overdrafts of one participant against positive cash account balances held by another participant. Under the terms of the master netting arrangement, the financial institution has the right, ability and intent to offset a positive balance in one account against an overdrawn amount in another account. Amounts in each of the accounts are unencumbered and unrestricted with respect to use. As such, the net cash balance related to this pooling arrangement is included in Cash and cash equivalents in the Consolidated Balance Sheets.

The Company's net cash pool position consisted of the following:


(In thousands)	December 31, 2023
Gross cash pool position	$	91,249
Less: cash pool borrowings	(88,509)
Net cash pool position	$	2,740

Pensions and Other Post-retirement Benefits (Tables)

12 Months Ended

Dec. 31, 2023

Retirement Benefits [Abstract]

Schedule of Defined Benefit Pension Plans and Other Postretirement Benefits Plan

Defined benefit pension plan and other post-retirement benefits plan information is provided in the following tables:


	Pension Benefits				Other Benefits
(In thousands)	2023		2022		2023		2022
Change in Benefit Obligations
Benefit obligations at January 1	$	490,365	$	654,362	$	22,538	$	29,831
Service cost	7,587		12,281		214		327
Interest cost	23,775		14,377		1,090		590
Participant contributions	347		257		276		259
Plan amendments	(194)		154		—		—
Actuarial gains(a)	23,750		(156,214)		(326)		(5,884)
Benefits paid	(26,140)		(26,377)		(2,406)		(2,585)
Curtailments	(87)		(286)		—		—
Settlements	(1,574)		(260)		—		—



Currency translation	3,645		(7,929)		—		—
Benefit obligations at December 31	$	521,474	$	490,365	$	21,386	$	22,538
Change in Plan Assets
Fair value of plan assets at January 1	$	514,218	$	651,986	$	—	$	—
Actual return on plan assets	70,640		(115,105)		—		—
Employer contributions	5,217		5,032		2,130		2,326
Participant contributions	347		257		276		259

Settlements	(1,574)		(260)		—		—
Benefits paid	(26,140)		(26,377)		(2,406)		(2,585)


Administrative expenses paid	(57)		(54)		—		—
Currency translation	798		(1,261)		—		—
Fair value of plan assets at December 31	$	563,449	$	514,218	$	—	$	—
Funded Status
Funded status at December 31	$	41,975	$	23,853	$	(21,386)	$	(22,538)

Unrecognized prior service credit (cost)	1,021		1,224		(184)		(429)
Unrecognized net actuarial losses	82,796		90,212		5,568		6,445
Net amount recognized	$	125,792	$	115,289	$	(16,002)	$	(16,522)
Amounts Recognized in the Balance Sheets
Noncurrent assets	$	172,161	$	141,643	$	—	$	—
Current liabilities	(8,427)		(3,712)		(2,167)		(2,226)
Noncurrent liabilities	(121,759)		(114,078)		(19,219)		(20,312)
Net amount recognized	$	41,975	$	23,853	$	(21,386)	$	(22,538)
Amounts Recognized in Accumulated Other Comprehensive Loss
Net actuarial losses	$	82,796	$	90,212	$	5,568	$	6,445
Prior service cost (credit)	1,021		1,224		(184)		(429)

Total (before tax effects)	$	83,817	$	91,436	$	5,384	$	6,016
Accumulated Benefit Obligations for all Defined Benefit Plans	$	487,167	$	459,630	$	—	$	—
(a)Actuarial gains for both periods relate primarily to the increase/decrease in discount rates used in measuring plan obligations as of December 31, 2023 and 2022, respectively.

Components of Net Periodic Benefit (Credit) Cost


	Pension Benefits							Other Benefits
(In thousands)	2023		2022		2021			2023		2022		2021
Components of Net Periodic Benefit (Income) Cost
Service cost	$	7,587	$	12,281	$	12,910		$	214	$	327	$	398
Interest cost	23,775		14,377		11,518			1,090		590		476
Expected return on plan assets	(39,639)		(49,646)		(37,368)			—		—		—

Amortization of prior service cost (credit)	161		139		164			(245)		(338)		(358)
Recognized net actuarial losses	186		11,704		17,458			550		1,242		1,597
Settlement/curtailment loss (gain)	15		(354)		(2,234)		(b)	—		—		—

Net periodic benefit (income) cost(a)	$	(7,915)	$	(11,499)	$	2,448		$	1,609	$	1,821	$	2,113
(a) Components of net periodic benefit (income) cost other than service cost are included in the line item Other income, net, and service costs are included in the line items Cost of products sold and Selling, general and administrative in the Consolidated Statements of Income. (b) Relates primarily to the conversion of our Netherlands pension plan into a defined contribution plan and is included in "Restructuring charges" in the Consolidated Statements of Income.

Schedule of Pension Plans with Accumulated Benefit Obligation in Excess of Plan Assets

Information for pension plans with an accumulated benefit obligation in excess of plan assets:


	Pension Benefits
(In thousands)	2023		2022
Aggregate accumulated benefit obligations (ABO)	$	129,921	$	116,531

Aggregate fair value of plan assets	5,622		4,454

Schedule of Pension Plans with Projected Benefit Obligation in Excess of Plan Assets

Information for pension plans with a projected benefit obligation in excess of plan assets:


	Pension Benefits
(In thousands)	2023		2022

Aggregate projected benefit obligations (PBO)	$	135,809	$	122,229
Aggregate fair value of plan assets	5,622		4,454

Schedule of Assumptions Used to Determine Benefit Obligations and Net Periodic Benefit Cost


	Pension Benefits				Other Benefits
	2023		2022		2023		2022
Assumptions used to determine benefit obligations
Average discount rate	4.75	%	5.01	%	4.88	%	5.09	%
Rate of compensation increase	3.78	%	4.61	%	3.00	%	3.00	%
Assumptions used to determine net periodic benefit cost
Average discount rate - Service cost	5.23	%	3.12	%	5.15	%	2.84	%
Average discount rate - Interest cost	4.91	%	2.17	%	5.09	%	2.04	%
Expected return on plan assets	6.86	%	8.77	%	—		—
Rate of compensation increase	4.61	%	4.58	%	3.00	%	2.91	%

Schedule of Expected Return on Assets for Net Periodic Pension Cost


	Pension Plan Assets at December 31,
	2023		2022
Equity securities	58	%	56	%
Fixed income securities	30		26
Pooled investment funds	9		15
Cash and cash equivalents	2		2
Insurance contracts	1		1
Total	100	%	100	%

Summary of Pension Plan Assets Measured at Fair Value on a Recurring Basis by Fair Value Hierarchy

The fair values at December 31, 2023, were as follows:


					Fair Value
(In thousands)	Total		NAV		Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)
Equity securities	$	327,699	$	45,441	$	282,258	$	—	$	—
Fixed income securities	169,321		—		94,706		74,615		—
Pooled investment funds	50,553		50,553		—		—		—
Cash and cash equivalents	10,254		8,645		1,609		—		—
Insurance contracts	5,622		—		—		—		5,622
Total	$	563,449	$	104,639	$	378,573	$	74,615	$	5,622

The fair values of the Company's pension plan assets at December 31, 2022, were as follows:


					Fair Value
(In thousands)	Total		NAV		Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)
Equity securities	$	288,006	$	44,583	$	243,423	$	—	$	—
Fixed income securities	132,659		—		63,522		69,137		—
Pooled investment funds	79,853		79,853		—		—		—
Cash and cash equivalents	9,246		7,954		1,292		—		—
Insurance contracts	4,454		—		—		—		4,454
Total	$	514,218	$	132,390	$	308,237	$	69,137	$	4,454

Schedule of Reconciliation of Level 3 Assets

The following table presents a reconciliation of Level 3 assets:


(In thousands)	Insurance Contracts
Balance January 1, 2022	$	4,211
Net realized and unrealized gains	(119)
Net purchases, issuances and settlements	362

Balance December 31, 2022	4,454
Net realized and unrealized gains	208
Net purchases, issuances and settlements	960

Balance December 31, 2023	$	5,622

Schedule of Level 3 Assets Recognized in Accumulated Other Comprehensive Loss

The following table presents amounts related to Level 3 assets recognized in accumulated other comprehensive loss:


(In thousands)	Insurance Contracts
Net actuarial losses	$	(178)
Prior service cost	490
Total (before tax effects)	$	312

Pension and Other Post-retirement Benefits - Level 3 Assets Recognized in AOCL (Detail) - Pension Benefits - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Net actuarial losses	$ 82,796	$ 90,212
Prior service cost (credit)	1,021	1,224
Total (before tax effects)	83,817	$ 91,436
Insurance contracts
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Net actuarial losses	(178)
Prior service cost (credit)	490
Total (before tax effects)	$ 312

Acquisitions - Pro Forma Financial Information (Detail) - Bristol Uniforms and Bell Apparel $ / shares in Units, $ in Millions	12 Months Ended
	Dec. 31, 2023 USD ($) $ / shares
Business Acquisition [Line Items]
Net sales \| $	$ 1,437.9
Net income \| $	$ 10.2
Basic earnings per share (in dollars per share) \| $ / shares	$ 0.26
Diluted earnings per share (in dollars per share) \| $ / shares	$ 0.26

Leases (Tables)

12 Months Ended

Dec. 31, 2023

Leases [Abstract]

Components of Lease Cost

As a lessee, we have various operating lease agreements primarily related to real estate, vehicles and office and plant equipment. The components of lease expense were as follows:


			Year Ended December 31,
(In millions, except percentage and year amounts)			2023			2022
Lease cost:
	Operating lease cost recognized as rent expense		$	12.0		$	15.0
	Total lease cost		$	12.0		$	15.0

		Other Information
Cash paid for amounts included in the measurement of lease liabilities:
	Operating cash flows related to operating leases		$	11.8		$	14.9

Non-cash other information:
	Right-of-use assets obtained in exchange for new operating lease liabilities		$	19.3		$	6.4


			December 31,
			2023			2022
Weighted-average remaining lease term (in years):
	Operating leases		13			14

Weighted-average discount rate:
	Operating leases		3.37		%	2.66		%

Future Lease Payments

At December 31, 2023, future lease payments under operating leases were as follows:



(In millions)	Operating Leases

2024	$	11.1
2025	9.5
2026	7.9
2027	6.4
2028	5.5
After 2028	23.5
	$	63.9
Less: Imputed interest	9.9
Present value of operating lease liabilities	54.0
Less: Current portion operating lease liabilities(a)	9.5
Noncurrent operating lease liabilities	$	44.5
(a) Included in Other current liabilities on the Consolidated Balance Sheets.

Goodwill and Intangible Assets - Additional Information (Detail) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Acquired Finite-Lived Intangible Assets [Line Items]
Goodwill	$ 627,534	$ 620,622	$ 636,858
Trade name \| Globe Holding Company LLC
Acquired Finite-Lived Intangible Assets [Line Items]
Indefinite-lived intangible assets	60,000
Intangible Assets
Acquired Finite-Lived Intangible Assets [Line Items]
Future amortization expense, year one	17,900
Future amortization expense, year two	17,700
Future amortization expense, year three	17,300
Future amortization expense, year four	17,200
Future amortization expense, year five	17,000
Americas
Acquired Finite-Lived Intangible Assets [Line Items]
Goodwill	447,600
International
Acquired Finite-Lived Intangible Assets [Line Items]
Goodwill	$ 179,900

Pension and Other Post-retirement Benefits - Pension Plans with PBO in Excess of Plan Assets (Detail) - Pension Benefits - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Aggregate projected benefit obligations (PBO)	$ 135,809	$ 122,229
Aggregate fair value of plan assets	$ 5,622	$ 4,454

Income Taxes - Additional Information (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Segment Reporting Information [Line Items]
Net operating loss carryforwards	$ 50.4
Net operating loss carryforwards, expiration term (at least)	6 years
Recognized tax benefits	$ 0.6	$ 2.7
Liability for interest expense and penalties accrued	$ 0.2	$ 1.1

Pensions and Other Post-retirement Benefits

12 Months Ended

Dec. 31, 2023

Retirement Benefits [Abstract]

Pensions and Other Post-retirement Benefits

We maintain various defined benefit and defined contribution plans covering the majority of our employees. Our principal U.S. plan is funded in compliance with the Employee Retirement Income Security Act ("ERISA"). It is our general policy to fund current costs for the international plans, except in Germany and Mexico, where it is common practice and permissible under tax laws to maintain an unfunded liability.

We provide health care benefits and limited life insurance for certain retired employees who are covered by our principal U.S. defined benefit pension plan until they become Medicare-eligible.

Defined benefit pension plan and other post-retirement benefits plan information is provided in the following tables:


	Pension Benefits				Other Benefits
(In thousands)	2023		2022		2023		2022
Change in Benefit Obligations
Benefit obligations at January 1	$	490,365	$	654,362	$	22,538	$	29,831
Service cost	7,587		12,281		214		327
Interest cost	23,775		14,377		1,090		590
Participant contributions	347		257		276		259
Plan amendments	(194)		154		—		—
Actuarial gains(a)	23,750		(156,214)		(326)		(5,884)
Benefits paid	(26,140)		(26,377)		(2,406)		(2,585)
Curtailments	(87)		(286)		—		—
Settlements	(1,574)		(260)		—		—



Currency translation	3,645		(7,929)		—		—
Benefit obligations at December 31	$	521,474	$	490,365	$	21,386	$	22,538
Change in Plan Assets
Fair value of plan assets at January 1	$	514,218	$	651,986	$	—	$	—
Actual return on plan assets	70,640		(115,105)		—		—
Employer contributions	5,217		5,032		2,130		2,326
Participant contributions	347		257		276		259

Settlements	(1,574)		(260)		—		—
Benefits paid	(26,140)		(26,377)		(2,406)		(2,585)


Administrative expenses paid	(57)		(54)		—		—
Currency translation	798		(1,261)		—		—
Fair value of plan assets at December 31	$	563,449	$	514,218	$	—	$	—
Funded Status
Funded status at December 31	$	41,975	$	23,853	$	(21,386)	$	(22,538)

Unrecognized prior service credit (cost)	1,021		1,224		(184)		(429)
Unrecognized net actuarial losses	82,796		90,212		5,568		6,445
Net amount recognized	$	125,792	$	115,289	$	(16,002)	$	(16,522)
Amounts Recognized in the Balance Sheets
Noncurrent assets	$	172,161	$	141,643	$	—	$	—
Current liabilities	(8,427)		(3,712)		(2,167)		(2,226)
Noncurrent liabilities	(121,759)		(114,078)		(19,219)		(20,312)
Net amount recognized	$	41,975	$	23,853	$	(21,386)	$	(22,538)
Amounts Recognized in Accumulated Other Comprehensive Loss
Net actuarial losses	$	82,796	$	90,212	$	5,568	$	6,445
Prior service cost (credit)	1,021		1,224		(184)		(429)

Total (before tax effects)	$	83,817	$	91,436	$	5,384	$	6,016
Accumulated Benefit Obligations for all Defined Benefit Plans	$	487,167	$	459,630	$	—	$	—
(a)Actuarial gains for both periods relate primarily to the increase/decrease in discount rates used in measuring plan obligations as of December 31, 2023 and 2022, respectively.


	Pension Benefits							Other Benefits
(In thousands)	2023		2022		2021			2023		2022		2021
Components of Net Periodic Benefit (Income) Cost
Service cost	$	7,587	$	12,281	$	12,910		$	214	$	327	$	398
Interest cost	23,775		14,377		11,518			1,090		590		476
Expected return on plan assets	(39,639)		(49,646)		(37,368)			—		—		—

Amortization of prior service cost (credit)	161		139		164			(245)		(338)		(358)
Recognized net actuarial losses	186		11,704		17,458			550		1,242		1,597
Settlement/curtailment loss (gain)	15		(354)		(2,234)		(b)	—		—		—

Net periodic benefit (income) cost(a)	$	(7,915)	$	(11,499)	$	2,448		$	1,609	$	1,821	$	2,113
(a) Components of net periodic benefit (income) cost other than service cost are included in the line item Other income, net, and service costs are included in the line items Cost of products sold and Selling, general and administrative in the Consolidated Statements of Income. (b) Relates primarily to the conversion of our Netherlands pension plan into a defined contribution plan and is included in "Restructuring charges" in the Consolidated Statements of Income.

The Company utilizes a spot rate approach, which discounts the individual plan specific expected cash flows underlying the service and interest cost using the applicable spot rates derived from a yield curve used in the determination of the benefit obligation to the relevant projected cash flows. For plans where the discount rate is not derived from plan specific expected cash flows, the Company uses a single weighted-average discount rate derived from the yield curve used to measure the projected benefit obligation at the beginning of the period for measuring both the projected benefit obligations and the service and interest cost components of net periodic benefit cost for pension and other post-retirement benefits.

Information for pension plans with an accumulated benefit obligation in excess of plan assets:


	Pension Benefits
(In thousands)	2023		2022
Aggregate accumulated benefit obligations (ABO)	$	129,921	$	116,531

Aggregate fair value of plan assets	5,622		4,454

Information for pension plans with a projected benefit obligation in excess of plan assets:


	Pension Benefits
(In thousands)	2023		2022

Aggregate projected benefit obligations (PBO)	$	135,809	$	122,229
Aggregate fair value of plan assets	5,622		4,454


	Pension Benefits				Other Benefits
	2023		2022		2023		2022
Assumptions used to determine benefit obligations
Average discount rate	4.75	%	5.01	%	4.88	%	5.09	%
Rate of compensation increase	3.78	%	4.61	%	3.00	%	3.00	%
Assumptions used to determine net periodic benefit cost
Average discount rate - Service cost	5.23	%	3.12	%	5.15	%	2.84	%
Average discount rate - Interest cost	4.91	%	2.17	%	5.09	%	2.04	%
Expected return on plan assets	6.86	%	8.77	%	—		—
Rate of compensation increase	4.61	%	4.58	%	3.00	%	2.91	%

Discount rates for all U.S. and foreign plans were determined using the aforementioned spot rate methodology for 2023 and 2022. Aside from sovereign bonds used in Mexico, the remaining plans' discount rates were determined using various corporate bonds and by matching our projected benefit obligation payment stream to current yields on high quality bonds.

The expected return on assets for the 2023 net periodic pension cost was determined by multiplying the expected returns of each asset class (based on capital market expectations) by the expected percentage of the total portfolio invested in that asset class. A total return was determined by summing the expected returns over all asset classes.


	Pension Plan Assets at December 31,
	2023		2022
Equity securities	58	%	56	%
Fixed income securities	30		26
Pooled investment funds	9		15
Cash and cash equivalents	2		2
Insurance contracts	1		1
Total	100	%	100	%

The overall objective of our pension investment strategy is to earn a rate of return over time to satisfy the benefit obligations of the pension plans and to maintain sufficient liquidity to pay benefits and meet other cash requirements of our pension funds. Investment policies for our primary U.S. pension plan are determined by the plan’s Investment Committee and set forth in the plan’s investment policy. Asset managers are granted discretion for determining sector mix, selecting securities and timing transactions, subject to the guidelines of the investment policy. An aggressive, flexible management of the portfolio is permitted and encouraged, with shifts of emphasis among equities, fixed income securities and cash equivalents at the discretion of each manager. No target asset allocations are set forth in the investment policy. For our non-U.S. pension plans, our investment objective is generally met through the use of pooled investment funds and insurance contracts.

The fair values of the Company's pension plan assets are determined using NAV as a practical expedient, or by information categorized in the fair value hierarchy level based on the inputs used to determine fair value, as further discussed in Note 19—Fair Value Measurements.

The fair values at December 31, 2023, were as follows:


					Fair Value
(In thousands)	Total		NAV		Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)
Equity securities	$	327,699	$	45,441	$	282,258	$	—	$	—
Fixed income securities	169,321		—		94,706		74,615		—
Pooled investment funds	50,553		50,553		—		—		—
Cash and cash equivalents	10,254		8,645		1,609		—		—
Insurance contracts	5,622		—		—		—		5,622
Total	$	563,449	$	104,639	$	378,573	$	74,615	$	5,622

The fair values of the Company's pension plan assets at December 31, 2022, were as follows:


					Fair Value
(In thousands)	Total		NAV		Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)
Equity securities	$	288,006	$	44,583	$	243,423	$	—	$	—
Fixed income securities	132,659		—		63,522		69,137		—
Pooled investment funds	79,853		79,853		—		—		—
Cash and cash equivalents	9,246		7,954		1,292		—		—
Insurance contracts	4,454		—		—		—		4,454
Total	$	514,218	$	132,390	$	308,237	$	69,137	$	4,454

Equity securities consist primarily of publicly traded U.S. and non-U.S. common stocks. Equities are valued at closing prices reported on the listing stock exchange.

Fixed income securities consist primarily of U.S. government and agency bonds and U.S. corporate bonds. Fixed income securities are valued at closing prices reported in active markets or based on yields currently available on comparable securities of issuers with similar credit ratings. When quoted prices are not available for identical or similar bonds, the bond is valued under a discounted cash flow approach that maximizes observable inputs, such as current yields of similar instruments, and may include adjustments, for certain risks that may not be observable, such as credit and liquidity risks.

A financial instrument's categorization within the valuation hierarchy is based upon the lowest level of input that is significant to the fair value measurement. Pooled investment funds consist of mutual and collective investment funds that invest primarily in publicly traded equity and fixed income securities. Pooled investment funds are valued using the NAV provided by the administrator of the fund. The NAV is based on the value of the underlying assets owned by the fund, minus its liabilities, divided by the number of shares outstanding. The underlying securities are generally valued at closing prices reported in active markets, quoted prices of similar securities, or discounted cash flows approach that maximizes observable inputs such as current value measurement at the reporting date. These investments are not classified in the fair value hierarchy in accordance with guidance in ASU 2015-07.

Insurance contracts are valued in accordance with the terms of the applicable collective pension contract. The fair value of the plan assets equals the discounted value of the expected cash flows of the accrued pensions which are guaranteed by the counterparty insurer.

Cash equivalents consist primarily of money market and similar temporary investment funds. Cash equivalents are valued at closing prices reported in active markets.

The preceding methods may produce fair value measurements that are not indicative of net realizable value or reflective of future fair values. Although we believe the valuation methods are appropriate and consistent with other market participants, the use of different methodologies or assumptions to determine the fair value of certain financial instruments could result in a different fair value measurement at the reporting date.

The following table presents a reconciliation of Level 3 assets:


(In thousands)	Insurance Contracts
Balance January 1, 2022	$	4,211
Net realized and unrealized gains	(119)
Net purchases, issuances and settlements	362

Balance December 31, 2022	4,454
Net realized and unrealized gains	208
Net purchases, issuances and settlements	960

Balance December 31, 2023	$	5,622

The following table presents amounts related to Level 3 assets recognized in accumulated other comprehensive loss:


(In thousands)	Insurance Contracts
Net actuarial losses	$	(178)
Prior service cost	490
Total (before tax effects)	$	312

We expect to make net contributions of $5 million to our pension plans in 2024, which are primarily associated with statutorily required plans in the International reporting segment.

For the 2023 beginning of the year measurement purposes (net periodic benefit expense), a 6.5% increase in the costs of covered health care benefits was assumed, decreasing by 0.2% for each successive year to 4.4% in 2032 and thereafter. For the 2023 end of the year measurement purposes (benefit obligation), a 6.7% increase in the costs of covered health care benefits was assumed, decreasing by approximately 0.2% for each successive year to 4.4% in 2033 and thereafter.

Expense for defined contribution pension plans was $13.4 million in 2023, $12.6 million in 2022 and $11.7 million in 2021.

Estimated pension benefits to be paid under our defined benefit pension plans during the next five years are $31.6 million in 2024, $31.3 million in 2025, $31.7 million in 2026, $32.2 million in 2027 and $32.8 million in 2028, and an aggregated $171.7 million for the five years thereafter. Estimated other post-retirement benefits to be paid during the next five years are $2.2 million in 2024, $1.9 million in 2025, $1.9 million in 2026, $2.0 million in 2027, $1.9 million in 2028, and an aggregated $9.0 million for the five years thereafter.

- Definition

The entire disclosure for retirement benefits.

+ References

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Reference 4: http://www.xbrl.org/2003/role/disclosureRef
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Reference 6: http://www.xbrl.org/2003/role/disclosureRef
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Reference 7: http://www.xbrl.org/2003/role/disclosureRef
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Reference 10: http://www.xbrl.org/2003/role/disclosureRef
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Reference 13: http://www.xbrl.org/2003/role/disclosureRef
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Reference 14: http://www.xbrl.org/2003/role/disclosureRef
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+ Details

Reclassifications Out of Accumulated Other Comprehensive Loss (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
AOCI Including Portion Attributable to Noncontrolling Interest, Net of Tax [Roll Forward]
Balance at beginning of period	$ 923,741
Total amount reclassified from accumulated other comprehensive loss, net of tax, into net income	101	$ 2,912	$ 267
Unrealized gain (loss) on available-for-sale securities (Note 19)	2	3	(4)
Foreign currency translation adjustments	29,468	(9,577)	33,165
Balance at end of period	966,802	923,741
Accumulated defined benefit plans adjustment attributable to parent
AOCI Including Portion Attributable to Noncontrolling Interest, Net of Tax [Roll Forward]
Balance at beginning of period	(50,335)	(57,296)	(115,552)
Tax (expense) benefit	(1,514)	703	(12,804)
Total other comprehensive gain (loss) before reclassifications, net of tax	7,140	(2,159)	41,580
Tax benefit	(185)	(3,273)	(5,760)
Total amount reclassified from accumulated other comprehensive loss, net of tax, into net income	543	9,120	16,676
Foreign currency translation adjustments	7,683	6,961	58,256
Balance at end of period	(42,652)	(50,335)	(57,296)
Accumulated defined benefit plans adjustment, net prior service attributable to parent
AOCI Including Portion Attributable to Noncontrolling Interest, Net of Tax [Roll Forward]
Amounts reclassified from Accumulated other comprehensive loss	(84)	(199)	(95)
Accumulated defined benefit plans adjustment, net gain (loss) attributable to parent
AOCI Including Portion Attributable to Noncontrolling Interest, Net of Tax [Roll Forward]
Unrecognized net actuarial gains (losses)	8,654	(2,862)	54,384
Amounts reclassified from Accumulated other comprehensive loss	812	12,592	22,531
Accumulated defined benefit plans adjustment attributable to noncontrolling interest
AOCI Including Portion Attributable to Noncontrolling Interest, Net of Tax [Roll Forward]
Balance at beginning of period	0	0	0
Tax (expense) benefit	0	0	0
Total other comprehensive gain (loss) before reclassifications, net of tax	0	0	0
Tax benefit	0	0	0
Total amount reclassified from accumulated other comprehensive loss, net of tax, into net income	0	0	0
Foreign currency translation adjustments	0	0	0
Balance at end of period	0	0	0
Accumulated defined benefit plans adjustment, net prior service attributable to noncontrolling interest
AOCI Including Portion Attributable to Noncontrolling Interest, Net of Tax [Roll Forward]
Amounts reclassified from Accumulated other comprehensive loss	0	0	0
Accumulated defined benefit plans adjustment, net gain (loss) attributable to noncontrolling interest
AOCI Including Portion Attributable to Noncontrolling Interest, Net of Tax [Roll Forward]
Unrecognized net actuarial gains (losses)	0	0	0
Amounts reclassified from Accumulated other comprehensive loss	0	0	0
Accumulated net investment gain (loss) attributable to parent
AOCI Including Portion Attributable to Noncontrolling Interest, Net of Tax [Roll Forward]
Balance at beginning of period	(2)	(5)	(1)
Unrealized gain (loss) on available-for-sale securities (Note 19)	2	3	(4)
Balance at end of period	0	(2)	(5)
Accumulated net investment gain (loss) attributable to noncontrolling interest
AOCI Including Portion Attributable to Noncontrolling Interest, Net of Tax [Roll Forward]
Balance at beginning of period	0	0	0
Unrealized gain (loss) on available-for-sale securities (Note 19)	0	0	0
Balance at end of period	0	0	0
Accumulated foreign currency adjustment attributable to parent
AOCI Including Portion Attributable to Noncontrolling Interest, Net of Tax [Roll Forward]
Balance at beginning of period	(108,380)	(91,839)	(66,844)
Total amount reclassified from accumulated other comprehensive loss, net of tax, into net income	101	2,912	267
Foreign currency translation adjustments	21,682	(19,453)	(25,262)
Acquisition of noncontrolling interests in consolidated subsidiaries	0	0	0
Balance at end of period	(86,597)	(108,380)	(91,839)
Accumulated foreign currency adjustment attributable to noncontrolling interest
AOCI Including Portion Attributable to Noncontrolling Interest, Net of Tax [Roll Forward]
Balance at beginning of period	0	0	372
Total amount reclassified from accumulated other comprehensive loss, net of tax, into net income	0	0	0
Foreign currency translation adjustments	0	0	(92)
Acquisition of noncontrolling interests in consolidated subsidiaries	0	0	(280)
Balance at end of period	$ 0	$ 0	$ 0

Earnings per Share - Schedule of Earnings per Share (Detail) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2023	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Dec. 31, 2022	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Earnings Per Share [Abstract]
Net income	$ 76,410	$ 65,256	$ 67,090	$ (150,173)	$ 51,489	$ 44,906	$ 47,693	$ 35,542	$ 58,583	$ 179,630	$ 21,340
Preferred stock dividends									(41)	(41)	(41)
Net income available to common equity									58,542	179,589	21,299
Dividends and undistributed earnings allocated to participating securities									(26)	(30)	(24)
Net income available to common shareholders									$ 58,516	$ 179,559	$ 21,275
Basic weighted-average shares outstanding (in shares)									39,307	39,232	39,173
Stock options and other stock-based awards (in shares)									166	175	276
Diluted weighted-average shares outstanding (in shares)									39,473	39,407	39,449
Antidilutive stock options (in shares)									0	0	0
Earnings per share:
Basic (in dollars per share)	$ 1.94	$ 1.66	$ 1.71	$ (3.83)	$ 1.31	$ 1.15	$ 1.21	$ 0.90	$ 1.49	$ 4.58	$ 0.54
Diluted (in dollars per share)	$ 1.93	$ 1.65	$ 1.70	$ (3.83)	$ 1.31	$ 1.14	$ 1.21	$ 0.90	$ 1.48	$ 4.56	$ 0.54

Pensions and Other Post-retirement Benefits - Accumulated Benefit Obligation in Excess of Plan Assets (Detail) - Pension Benefits - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Aggregate accumulated benefit obligations (ABO)	$ 129,921	$ 116,531
Aggregate fair value of plan assets	$ 5,622	$ 4,454

Significant Accounting Policies - Additional Information (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Significant Accounting Policies [Line Items]
Money market funds		$ 1,900,000
Restricted cash balances	$ 2,000,000	1,500,000
Inventory, write-down, excess period	24 months
Depreciation	$ 41,800,000	36,700,000	$ 33,000,000
Unamortized software development costs	12,100,000	8,700,000	8,100,000
Software development cost depreciation expense	10,400,000	7,900,000	4,900,000
Net investment in sales-type lease, current	$ 6,300,000
Net investment in sales-type lease, noncurrent		14,600,000
Term of contract	6 years
Goodwill, impairment loss	$ 0	$ 0	$ 0
Retirement eligible participants, expense, accelerated period (at least)	1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2024-01-01
Significant Accounting Policies [Line Items]
Remaining performance obligation, amount	$ 32,900,000
Remaining performance obligation, expected timing of satisfaction, period	4 years
Buildings \| Minimum
Significant Accounting Policies [Line Items]
Useful lives	20 years
Buildings \| Maximum
Significant Accounting Policies [Line Items]
Useful lives	40 years
Machinery and equipment \| Minimum
Significant Accounting Policies [Line Items]
Useful lives	3 years
Machinery and equipment \| Maximum
Significant Accounting Policies [Line Items]
Useful lives	10 years
Software development
Significant Accounting Policies [Line Items]
Useful lives	3 years

Audit Information	12 Months Ended
Audit Information	Dec. 31, 2023
Auditor Information [Abstract]
Auditor Name	Ernst & Young LLP
Auditor Location	Pittsburgh, Pennsylvania
Auditor Firm ID	42

Schedule II - Valuation and Qualifying Accounts - Roll Forward (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Allowance for doubtful accounts
SEC Schedule, 12-09, Movement in Valuation Allowances and Reserves [Roll Forward]
Balance at beginning of year	$ 6,769	$ 5,789	$ 5,344
Charged to costs and expenses	1,899	1,253	1,645
Deductions from reserves, net	1,603	273	1,200
Balance at end of year	7,065	6,769	5,789
Income tax valuation allowance
SEC Schedule, 12-09, Movement in Valuation Allowances and Reserves [Roll Forward]
Balance at beginning of year	10,017	8,812	7,188
Charged to costs and expenses	2,673	2,771	2,575
Deductions from reserves, net	3,019	1,566	951
Balance at end of year	$ 9,671	$ 10,017	$ 8,812

Capital Stock - Schedule of Common Stock Activity (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Common Stock Activity [Roll Forward]
Beginning balance (in shares)	39,213,064
Stock options exercised (in shares)	31,394	103,545	122,087
Ending balance (in shares)	39,317,212	39,213,064
Common stock
Common Stock Activity [Roll Forward]
Beginning balance (in shares)	62,081,391	62,081,391	62,081,391
Acquisition of noncontrolling interest			$ (4,751)
Ending balance (in shares)	62,081,391	62,081,391	62,081,391
Total MSA Safety Incorporated shareholders’ equity	$ 312,324	$ 281,980	$ 260,121	$ 242,693
Treasury Stock, Common
Common Stock Activity [Roll Forward]
Beginning balance (in shares)	22,868,327	22,804,873	23,013,489
Ending balance (in shares)	22,764,179	22,868,327	22,804,873
Total MSA Safety Incorporated shareholders’ equity	$ (361,684)	$ (359,838)	$ (328,776)	$ (326,156)
Restricted Stock \| Common stock
Common Stock Activity [Roll Forward]
Restricted stock awards	(643)	(711)	(762)
Restricted stock expense	9,476	7,715	6,562
Restricted stock forfeitures	$ (1,414)	$ (1,227)	$ (765)
Restricted Stock \| Treasury Stock, Common
Common Stock Activity [Roll Forward]
Restricted stock awards (in shares)	40,856	52,810	53,934
Restricted stock awards	$ 643	$ 711	$ 762
Stock options \| Common stock
Common Stock Activity [Roll Forward]
Restricted stock expense	11	49	90
Restricted stock forfeitures	(11)		(9)
Stock options exercised	$ 970	$ 3,021	$ 4,003
Stock options \| Treasury Stock, Common
Common Stock Activity [Roll Forward]
Stock options exercised (in shares)	31,394	103,545	122,119
Stock options exercised	$ 503	$ 1,629	$ 1,767
Performance stock \| Common stock
Common Stock Activity [Roll Forward]
Restricted stock expense	23,546	15,843	13,227
Restricted stock forfeitures	(1,585)	(2,730)
Performance stock issued	$ (855)	$ (880)	$ (939)
Performance stock \| Treasury Stock, Common
Common Stock Activity [Roll Forward]
Performance stock issued (in shares)	53,407	55,447	64,543
Performance stock issued	$ 855	$ 880	$ 939
Employee Stock Purchase Plan \| Common stock
Common Stock Activity [Roll Forward]
Employee stock purchase plan	$ 849	$ 779	$ 772
Employee Stock Purchase Plan \| Treasury Stock, Common
Common Stock Activity [Roll Forward]
Employee stock purchase plan (in shares)	7,140	7,412	5,730
Employee stock purchase plan	$ 114	$ 112	$ 83
Treasury shares purchased \| Treasury Stock, Common
Common Stock Activity [Roll Forward]
Purchase of treasury shares (in shares)	(28,649)	(31,260)	(37,710)
Treasury shares purchased	$ (3,961)	$ (4,021)	$ (6,171)
Share repurchase program \| Treasury Stock, Common
Common Stock Activity [Roll Forward]
Purchase of treasury shares (in shares)		(251,408)
Treasury shares purchased		$ (30,373)

Capital Stock (Tables)

12 Months Ended

Dec. 31, 2023

Equity [Abstract]

Common Stock Activity

Common stock activity is summarized as follows:


	Shares		Dollars
(Dollars in thousands)	Issued	Treasury	Common Stock		Treasury Cost
Balance at January 1, 2021	62,081,391	(23,013,489)	$	242,693	$	(326,156)
Restricted stock awards	—	53,934	(762)		762
Restricted stock expense	—	—	6,562		—
Restricted stock forfeitures	—	—	(765)		—
Stock options exercised	—	122,119	4,003		1,767
Stock option expense	—	—	90		—
Stock option forfeitures	—	—	(9)		—
Performance stock issued	—	64,543	(939)		939
Performance stock expense	—	—	13,227		—


Employee stock purchase plan	—	5,730	772		83
Treasury shares purchased	—	(37,710)	—		(6,171)

Acquisition of noncontrolling interest	—	—	(4,751)		—
Balances December 31, 2021	62,081,391	(22,804,873)	$	260,121	$	(328,776)
Restricted stock awards	—	52,810	(711)		711
Restricted stock expense	—	—	7,715		—
Restricted stock forfeitures	—	—	(1,227)		—
Stock options exercised	—	103,545	3,021		1,629
Stock option expense	—	—	49		—

Performance stock issued	—	55,447	(880)		880
Performance stock expense	—	—	15,843		—
Performance stock forfeitures	—	—	(2,730)		—

Employee stock purchase plan	—	7,412	779		112
Treasury shares purchased	—	(31,260)	—		(4,021)
Share repurchase program	—	(251,408)	—		(30,373)
Balances December 31, 2022	62,081,391	(22,868,327)	$	281,980	$	(359,838)
Restricted stock awards	—	40,856	(643)		643
Restricted stock expense	—	—	9,476		—
Restricted stock forfeitures	—	—	(1,414)		—
Stock options exercised	—	31,394	970		503
Stock option expense	—	—	11		—
Stock option forfeitures	—	—	(11)		—
Performance stock issued	—	53,407	(855)		855
Performance stock expense	—	—	23,546		—
Performance stock forfeitures	—	—	(1,585)		—

Employee stock purchase plan	—	7,140	849		114
Treasury shares purchased	—	(28,649)	—		(3,961)

Balances December 31, 2023	62,081,391	(22,764,179)	$	312,324	$	(361,684)

Long-Term Debt - Additional Information (Detail)						12 Months Ended
Long-Term Debt - Additional Information (Detail)	Jun. 29, 2023 USD ($)	Jan. 05, 2023 USD ($)	Jul. 01, 2021 USD ($)	May 24, 2021 USD ($)	Jan. 04, 2019	Dec. 31, 2023 USD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)	Dec. 31, 2023 GBP (£)
Debt Instrument [Line Items]
Line of credit facility, maximum borrowing capacity				$ 900,000,000
Line of credit facility, accordion feature						$ 400,000,000
Amounts due within one year						26,522,000	$ 7,387,000
Minimum fixed charges coverage ratio (not less than)					1.50
Maximum consolidated leverage ratio (not to exceed)					3.50
Consolidated leverage ratio (not more than)					4.00
Acquisition, net of cash acquired						0	0	$ 392,437,000
Maturity obligation, year one						26,500,000
Maturity obligation, year two						32,800,000
Maturity obligation, year three						256,100,000
Maturity obligation, year four						32,800,000
Maturity obligation, year five						32,800,000
Maturity obligation, thereafter						223,300,000
Proceeds from lines of credit						9,100,000
Restricted cash balances						2,000,000	1,500,000
Long-term Debt						$ 601,692,000	572,832,000
Revolving Credit Facility
Debt Instrument [Line Items]
Weighted average interest rate						6.22%			6.22%
Line of credit facility, remaining borrowing capacity						$ 838,100,000
Proceeds from lines of credit						$ 1,100,000
Bacharach Inc
Debt Instrument [Line Items]
Acquisition, net of cash acquired			$ 329,400,000
Series C Senior Notes Due July 2036
Debt Instrument [Line Items]
Debt instrument, stated interest rate percentage						2.69%			2.69%
Series A Senior Notes Due 2036
Debt Instrument [Line Items]
Debt instrument, stated interest rate percentage						2.69%			2.69%
Senior Notes \| Series C Senior Notes Due July 2036
Debt Instrument [Line Items]
Aggregate principal amount			$ 100,000,000
Debt instrument, stated interest rate percentage			2.69%
Senior Notes \| Series A Senior Notes Due 2036
Debt Instrument [Line Items]
Aggregate principal amount			$ 100,000,000
Debt instrument, stated interest rate percentage			2.69%
Senior Notes \| NYL Note Facility
Debt Instrument [Line Items]
Line of credit facility, maximum borrowing capacity			$ 200,000,000
Senior Notes \| Multicurrency Series C Senior Note and NYL Series A Senior Note
Debt Instrument [Line Items]
Aggregate principal amount			$ 200,000,000
Debt instrument, stated interest rate percentage			2.69%
Senior Notes \| Senior Notes Due 2028
Debt Instrument [Line Items]
Aggregate principal amount	$ 50,000,000
Debt instrument, stated interest rate percentage	5.25%					5.25%			5.25%
Debt Instrument, Principal Amount Due In Year Before Maturity	$ 25,000,000
Debt Instrument, Principal Amount Due At Maturity	$ 25,000,000
Long-term Debt						$ 49,939,000	0
Unsecured Debt \| Series C Senior Notes Due July 2036
Debt Instrument [Line Items]
Line of credit facility, maximum borrowing capacity			$ 335,000,000
Notes Payable \| Multi-currency Notes Due in 2031
Debt Instrument [Line Items]
Aggregate principal amount						$ 62,200,000			£ 48,800,000
Debt instrument, stated interest rate percentage						3.40%			3.40%
Amounts due within one year						$ 7,800,000			£ 6,100,000
Line of Credit \| Term Loan Facility 2023 \| Secured Debt
Debt Instrument [Line Items]
Debt instrument, stated interest rate percentage						6.45%			6.45%
Long-term Debt		$ 250,000,000				$ 230,604,000	$ 0
Base Rate \| Senior Revolving Credit Facility Maturing in 2026
Debt Instrument [Line Items]
Interest rate margin, percentage				0.00%
Overnight Bank Funding Rate \| Senior Revolving Credit Facility Maturing in 2026
Debt Instrument [Line Items]
Interest rate margin, percentage				0.50%
Secured Overnight Financing Rate (SOFR) \| Senior Revolving Credit Facility Maturing in 2026
Debt Instrument [Line Items]
Interest rate margin, percentage				1.00%
Minimum \| Senior Revolving Credit Facility Maturing in 2026
Debt Instrument [Line Items]
Interest rate margin, percentage				0.00%
Minimum \| Line of Credit \| Term Loan Facility 2023 \| Secured Debt
Debt Instrument [Line Items]
Debt Instrument, Basis Spread On EBITDA Leverage Ratio And Elected Rate		0.00%
Maximum \| Senior Revolving Credit Facility Maturing in 2026
Debt Instrument [Line Items]
Interest rate margin, percentage				1.75%
Maximum \| Line of Credit \| Term Loan Facility 2023 \| Secured Debt
Debt Instrument [Line Items]
Debt Instrument, Basis Spread On EBITDA Leverage Ratio And Elected Rate		20000.00%

Restructuring Charges - Additional Information (Detail) $ in Thousands	12 Months Ended
	Dec. 31, 2023 USD ($) position	Dec. 31, 2022 USD ($) position	Dec. 31, 2021 USD ($) position
Restructuring Cost and Reserve [Line Items]
Restructuring charges (Note 3)	$ 9,892	$ 7,965	$ 16,433
Corporate
Restructuring Cost and Reserve [Line Items]
Restructuring charges (Note 3)		$ 600	$ 600
Employee severance
Restructuring Cost and Reserve [Line Items]
Number of positions eliminated (in positions) \| position	152	151	143
Employee severance \| Corporate
Restructuring Cost and Reserve [Line Items]
Restructuring charges (Note 3)	$ 2,100
Number of positions eliminated (in positions) \| position	15	4	6
Employee severance \| Americas
Restructuring Cost and Reserve [Line Items]
Restructuring charges (Note 3)	$ 3,100	$ 2,300	$ 4,600
Number of positions eliminated (in positions) \| position	62	24	66
Employee severance \| International
Restructuring Cost and Reserve [Line Items]
Restructuring charges (Note 3)	$ 4,700	$ 5,100	$ 11,200
Number of positions eliminated (in positions) \| position	75	123	71

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References + Details

Restructuring Charges (Tables)

12 Months Ended

Dec. 31, 2023

Restructuring and Related Activities [Abstract]

Restructuring and Related Costs

Activity and reserve balances for restructuring charges by segment were as follows:


(in millions)	Americas		International		Corporate		Total
Reserve balances at January 1, 2021	$	2.8	$	19.3	$	0.4	$	22.5
Restructuring charges	4.6		11.2		0.6		16.4
Currency translation and other adjustments	(0.1)		(0.2)		—		(0.3)
Cash payments / utilization	(4.0)		(12.9)		(0.7)		(17.6)
Reserve balances at December 31, 2021	$	3.3	$	17.4	$	0.3	$	21.0
Restructuring charges	2.3		5.1		0.6		8.0
Currency translation and other adjustments	0.1		(1.3)		—		(1.2)
Cash payments / utilization	(4.0)		(8.4)		(0.4)		(12.8)
Reserve balances at December 31, 2022	$	1.7	$	12.8	$	0.5	$	15.0
Restructuring charges	3.1		4.7		2.1		9.9
Currency translation and other adjustments	(0.1)		0.1		—		—
Cash payments / utilization	(3.9)		(8.6)		(2.6)		(15.1)
Reserve balances at December 31, 2023	$	0.8	$	9.0	$	—	$	9.8

Other Income, Net (Tables)

12 Months Ended

Dec. 31, 2023

Other Income and Expenses [Abstract]

Schedule of Other Income, Net


	Year ended December 31,
(In thousands)	2023		2022		2021
Components of net periodic benefit income other than service cost (Note 15)	$	14,107	$	22,286	$	8,321
Interest income	8,184		4,155		3,256
Loss on asset write-down and dispositions, net	(173)		(6,290)		(788)
Other, net	(17)		905		793


Total other income, net	$	22,101	$	21,056	$	11,582

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Operating Activities
Net income	$ 58,583	$ 179,630	$ 21,788
Depreciation and amortization	60,773	56,317	50,317
Tax-effected loss on divestiture of MSA LLC (Note 20)	199,578	0	0
Stock-based compensation (Note 11)	30,023	19,650	18,908
Pension (income) expense (Note 15) and other charges	(7,915)	(11,499)	2,448
Deferred income tax benefit (Note 10)	(8,514)	5,171	(38,850)
Loss on asset write-down and dispositions, net	173	6,290	788
Pension contributions (Note 15)	(5,217)	(5,032)	(5,543)
Currency exchange losses, net (Note 6)	17,079	10,255	216
Product liability expense (Note 20)	3	20,590	185,264
Collections on insurance receivable and notes receivable, insurance companies (Note 20)	0	9,516	15,443
Product liability payments (Note 20)	(5,250)	(36,755)	(39,548)
Contribution on divestiture of MSA LLC (Note 20)	(341,186)	0	0
Changes in:
Trade receivables	(7,102)	(38,587)	4,374
Inventories (Note 4)	51,585	(67,366)	(17,827)
Accounts payable	(5,452)	7,585	13,299
Other current assets and liabilities	53,509	(1,795)	823
Other noncurrent assets and liabilities	2,187	3,485	(12,755)
Cash Flow From Operating Activities	92,857	157,455	199,145
Investing Activities
Capital expenditures	(42,764)	(42,553)	(43,837)
Purchase of short-term investments (Note 19)	0	(79,542)	(133,913)
Proceeds from maturities of short-term investments (Note 19)	0	119,000	160,000
Acquisitions, net of cash acquired (Note 14)	0	0	(392,437)
Property disposals and other investing	2,811	(1,389)	(5,286)
Cash Flow Used In Investing Activities	(39,953)	(4,484)	(415,473)
Financing Activities
Payments on long-term debt (Note 12)	(1,871,102)	(1,023,000)	(1,346,557)
Proceeds from long-term debt (Note 12)	1,895,000	1,010,000	1,639,733
Debt issuance costs	(1,138)	0	(2,106)
Cash dividends paid	(73,488)	(71,497)	(68,586)
Acquisition of noncontrolling interests in consolidated subsidiaries (Note 14)	0	0	(13,381)
Distribution to noncontrolling interests (Note 14)	0	0	(5,632)
Company stock purchases (Note 7)	(3,961)	(34,394)	(6,171)
Exercise of stock options (Note 7)	1,473	4,650	5,770
Employee stock purchase plan (Note 7)	963	891	855
Cash Flow (Used In) Provided by Financing Activities	(52,253)	(113,350)	203,925
Effect of exchange rate changes on cash, cash equivalents and restricted cash	(16,671)	(16,631)	(7,193)
(Decrease) increase in cash, cash equivalents and restricted cash	(16,020)	22,990	(19,596)
Beginning cash, cash equivalents and restricted cash	164,428	141,438	161,034
Ending cash, cash equivalents and restricted cash	148,408	164,428	141,438
Supplemental cash flow information:
Cash and cash equivalents	146,442	162,902	140,895
Restricted cash included in prepaid expenses and other current assets	1,966	1,526	543
Total cash, cash equivalents and restricted cash	148,408	164,428	141,438
Interest paid in cash	47,258	20,740	9,288
Income tax paid in cash	$ 69,085	$ 60,491	$ 45,556

Goodwill and Intangible Assets (Tables)

12 Months Ended

Dec. 31, 2023

Goodwill and Intangible Assets Disclosure [Abstract]

Changes in Goodwill

Changes in goodwill during the years ended December 31, 2023 and 2022, were as follows:


(In thousands)	2023		2022
Balance at January 1	$	620,622	$	636,858

Measurement period adjustment	—		(1,041)

Currency translation	6,912		(15,195)
Balance at December 31	$	627,534	$	620,622

Schedule of Finite-Lived Intangible Assets

Changes in intangible assets, net of accumulated amortization, during the years ended December 31, 2023 and 2022, were as follows:


(In thousands)	2023		2022
Net balance at January 1	$	281,853	$	306,948

Amortization expense	(18,085)		(19,137)
Currency translation	2,366		(5,958)
Net balance at December 31	$	266,134	$	281,853


(In millions)		December 31, 2023						December 31, 2022
Intangible Assets:	Weighted Average Useful Life (years)	Gross Carrying Amount		Accumulated Amortization		Net Carrying Amount		Gross Carrying Amount		Accumulated Amortization		Net Carrying Amount
Customer relationships	19	$	181.8	$	(46.5)	$	135.3	$	178.7	$	(35.3)	$	143.4
Distribution agreements	20	66.0		(30.2)		35.8		65.8		(26.9)		38.9
Technology related assets	8	49.9		(32.7)		17.2		49.5		(29.3)		20.2
Patents, trademarks and copyrights	16	34.5		(16.8)		17.7		34.0		(14.8)		19.2
License agreements	5	5.4		(5.4)		—		5.4		(5.3)		0.1
Other	3	3.4		(3.3)		0.1		3.3		(3.2)		0.1
Total	17	$	341.0	$	(134.9)	$	206.1	$	336.7	$	(114.8)	$	221.9

Schedule of Indefinite-Lived Intangible Assets

Changes in intangible assets, net of accumulated amortization, during the years ended December 31, 2023 and 2022, were as follows:


(In thousands)	2023		2022
Net balance at January 1	$	281,853	$	306,948

Amortization expense	(18,085)		(19,137)
Currency translation	2,366		(5,958)
Net balance at December 31	$	266,134	$	281,853


(In millions)		December 31, 2023						December 31, 2022
Intangible Assets:	Weighted Average Useful Life (years)	Gross Carrying Amount		Accumulated Amortization		Net Carrying Amount		Gross Carrying Amount		Accumulated Amortization		Net Carrying Amount
Customer relationships	19	$	181.8	$	(46.5)	$	135.3	$	178.7	$	(35.3)	$	143.4
Distribution agreements	20	66.0		(30.2)		35.8		65.8		(26.9)		38.9
Technology related assets	8	49.9		(32.7)		17.2		49.5		(29.3)		20.2
Patents, trademarks and copyrights	16	34.5		(16.8)		17.7		34.0		(14.8)		19.2
License agreements	5	5.4		(5.4)		—		5.4		(5.3)		0.1
Other	3	3.4		(3.3)		0.1		3.3		(3.2)		0.1
Total	17	$	341.0	$	(134.9)	$	206.1	$	336.7	$	(114.8)	$	221.9

- Definition

Tabular disclosure of goodwill by reportable segment and in total which includes a rollforward schedule.

+ References

Reference 1: http://www.xbrl.org/2003/role/exampleRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 55
-Paragraph 24
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482548/350-20-55-24

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482573/350-20-50-1

Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (h)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482573/350-20-50-1

Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482573/350-20-50-1

Reference 5: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482573/350-20-50-1

Reference 6: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482573/350-20-50-1

Reference 7: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482573/350-20-50-1

Reference 8: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (e)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482573/350-20-50-1

Reference 9: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (f)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482573/350-20-50-1

Reference 10: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (g)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482573/350-20-50-1

Reference 11: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1A
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482573/350-20-50-1A

Reference 12: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482573/350-20-50-2

+ Details

Leases

12 Months Ended

Dec. 31, 2023

Leases [Abstract]

Leases

As a lessee, we have various operating lease agreements primarily related to real estate, vehicles and office and plant equipment. The components of lease expense were as follows:


			Year Ended December 31,
(In millions, except percentage and year amounts)			2023			2022
Lease cost:
	Operating lease cost recognized as rent expense		$	12.0		$	15.0
	Total lease cost		$	12.0		$	15.0

		Other Information
Cash paid for amounts included in the measurement of lease liabilities:
	Operating cash flows related to operating leases		$	11.8		$	14.9

Non-cash other information:
	Right-of-use assets obtained in exchange for new operating lease liabilities		$	19.3		$	6.4


			December 31,
			2023			2022
Weighted-average remaining lease term (in years):
	Operating leases		13			14

Weighted-average discount rate:
	Operating leases		3.37		%	2.66		%

Rent expense was $12.0 million, $15.0 million and $14.2 million in 2023, 2022 and 2021, respectively. We did not have any lease transactions with related parties. We did not have any significant leases not yet commenced.

At December 31, 2023, future lease payments under operating leases were as follows:



(In millions)	Operating Leases

2024	$	11.1
2025	9.5
2026	7.9
2027	6.4
2028	5.5
After 2028	23.5
	$	63.9
Less: Imputed interest	9.9
Present value of operating lease liabilities	54.0
Less: Current portion operating lease liabilities(a)	9.5
Noncurrent operating lease liabilities	$	44.5
(a) Included in Other current liabilities on the Consolidated Balance Sheets.

Leases

As a lessee, we have various operating lease agreements primarily related to real estate, vehicles and office and plant equipment. The components of lease expense were as follows:


			Year Ended December 31,
(In millions, except percentage and year amounts)			2023			2022
Lease cost:
	Operating lease cost recognized as rent expense		$	12.0		$	15.0
	Total lease cost		$	12.0		$	15.0

		Other Information
Cash paid for amounts included in the measurement of lease liabilities:
	Operating cash flows related to operating leases		$	11.8		$	14.9

Non-cash other information:
	Right-of-use assets obtained in exchange for new operating lease liabilities		$	19.3		$	6.4


			December 31,
			2023			2022
Weighted-average remaining lease term (in years):
	Operating leases		13			14

Weighted-average discount rate:
	Operating leases		3.37		%	2.66		%

At December 31, 2023, future lease payments under operating leases were as follows:



(In millions)	Operating Leases

2024	$	11.1
2025	9.5
2026	7.9
2027	6.4
2028	5.5
After 2028	23.5
	$	63.9
Less: Imputed interest	9.9
Present value of operating lease liabilities	54.0
Less: Current portion operating lease liabilities(a)	9.5
Noncurrent operating lease liabilities	$	44.5
(a) Included in Other current liabilities on the Consolidated Balance Sheets.

Consolidated Statements of Changes in Retained Earnings, Accumulated Other Comprehensive Loss and Noncontrolling Interests - USD ($) $ in Thousands	3 Months Ended				12 Months Ended
	Dec. 31, 2023	Mar. 31, 2023	Dec. 31, 2022	Mar. 31, 2022	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Balance at beginning of period		$ 923,741			$ 923,741
Net income	$ 76,410	(150,173)	$ 51,489	$ 35,542	58,583	$ 179,630	$ 21,340
Pension and post-retirement plan adjustments, net of tax					7,683	6,961	58,256
Unrecognized net gains on available-for-sale securities (Note 19)							(4)
(Income) loss attributable to noncontrolling interests					0	0	(448)
Preferred stock dividends					(41)	(41)	(41)
Balance at end of period	966,802		923,741		966,802	923,741
Retained Earnings
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Balance at beginning of period		1,158,347		1,050,214	1,158,347	1,050,214	1,103,092
Net income					58,583	179,630	21,788
(Income) loss attributable to noncontrolling interests							(448)
Distributions to noncontrolling interests							(5,632)
Common dividends					(73,447)	(71,456)	(68,545)
Preferred stock dividends					(41)	(41)	(41)
Balance at end of period	1,143,442		1,158,347		1,143,442	1,158,347	1,050,214
Accumulated Other Comprehensive Loss
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Balance at beginning of period		(158,717)		(149,140)	(158,717)	(149,140)	(182,397)
Foreign currency translation adjustments					21,682	(19,453)	(25,354)
Pension and post-retirement plan adjustments, net of tax					7,683	6,961	58,256
Unrecognized net gains on available-for-sale securities (Note 19)					2	3
Reclassification of currency translation from accumulated other comprehensive loss into net income (Note 6)					101	2,912	267
(Income) loss attributable to noncontrolling interests							92
Balance at end of period	(129,249)		(158,717)		(129,249)	(158,717)	(149,140)
Noncontrolling Interests
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Balance at beginning of period		$ 0		$ 0	0	0	7,993
(Income) loss attributable to noncontrolling interests							356
Acquisition of noncontrolling interests in consolidated subsidiaries							(8,349)
Balance at end of period	$ 0		$ 0		$ 0	$ 0	$ 0

Consolidated Statements of Comprehensive Income - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Statement of Comprehensive Income [Abstract]
Net income	$ 58,583	$ 179,630	$ 21,788
Other comprehensive income (loss), net of tax:
Foreign currency translation adjustments (Note 6)	21,682	(19,453)	(25,354)
Pension and post-retirement plan actuarial gains, net of tax (Note 6)	7,683	6,961	58,256
Unrealized gains (losses) on available-for-sale securities (Note 6)	2	3	(4)
Reclassifications from accumulated other comprehensive loss into net income (Note 6)	101	2,912	267
Total other comprehensive income (loss), net of tax	29,468	(9,577)	33,165
Comprehensive income	88,051	170,053	54,953
Comprehensive income attributable to noncontrolling interests	0	0	(356)
Comprehensive income attributable to MSA Safety Incorporated	$ 88,051	$ 170,053	$ 54,597

Long-Term Debt - Schedule of Debt (Detail) - USD ($) $ in Thousands	Dec. 31, 2023	Jun. 29, 2023	Jan. 05, 2023	Dec. 31, 2022	Jul. 01, 2021
Debt Instrument [Line Items]
Senior revolving credit facility maturing in 2026, net of debt issuance costs	$ 59,602			$ 307,031
Total	601,692			572,832
Amounts due within one year	26,522			7,387
Long-term debt, net of debt issuance costs	$ 575,170			565,445
2016 Senior Notes payable through 2031, 3.40%, net of debt issuance costs
Debt Instrument [Line Items]
Debt instrument, stated interest rate percentage	3.40%
Senior notes payable	$ 62,081			66,379
2021 Senior Notes payable through 2036, 2.69%, net of debt issuance costs
Debt Instrument [Line Items]
Debt instrument, stated interest rate percentage	2.69%
Senior notes payable	$ 99,733			99,711
2021 Senior Notes payable through 2036, 2.69%, net of debt issuance costs \| Senior Notes
Debt Instrument [Line Items]
Debt instrument, stated interest rate percentage					2.69%
2021 Senior Notes payable through 2036, 2.69%, net of debt issuance costs
Debt Instrument [Line Items]
Debt instrument, stated interest rate percentage	2.69%
Senior notes payable	$ 99,733			99,711
2021 Senior Notes payable through 2036, 2.69%, net of debt issuance costs \| Senior Notes
Debt Instrument [Line Items]
Debt instrument, stated interest rate percentage					2.69%
2023 Term Loan credit agreement maturing in 2026, net of debt issuance costs \| Secured Debt \| Line of Credit
Debt Instrument [Line Items]
Debt instrument, stated interest rate percentage	6.45%
Total	$ 230,604		$ 250,000	0
2023 Senior Notes payable through 2028, 5.25%, net of debt issuance costs \| Senior Notes
Debt Instrument [Line Items]
Debt instrument, stated interest rate percentage	5.25%	5.25%
Total	$ 49,939			$ 0

Contingencies - Summary of Insurance Receivable Balances and Activity Related to Cumulative Trauma Product Liability Losses (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Movement in Loss Contingency Receivable, Increase (Decrease) [Roll Forward]
Balance beginning of period	$ 127.6	$ 130.2
Divestiture of MSA LLC	(127.6)	0.0
Additions	0.0	1.8
Collections	0.0	(4.4)
Balance end of period	$ 0.0	$ 127.6

Fair Value Measurements	12 Months Ended
Fair Value Measurements	Dec. 31, 2023
Fair Value Disclosures [Abstract]
Fair Value Measurements	Fair Value Measurements Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. The fair value hierarchy consists of three broad levels, which gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1) and the lowest priority to unobservable inputs (Level 3). The three levels of the fair value hierarchy are: Level 1—Observable inputs that reflect unadjusted quoted prices for identical assets or liabilities in active markets. Level 2—Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly. Level 3—Unobservable inputs for the asset or liability. The valuation methodologies we used to measure financial assets and liabilities were limited to the pension plan assets and the derivative financial instruments described in Note 15—Pensions and Other Post-retirement Benefits and Note 18—Derivative Financial Instruments, respectively. See Note 15 for the fair value hierarchy classification of pension plan assets. We estimate the fair value of the derivative financial instruments, consisting of foreign currency forward contracts, based upon valuation models with inputs that generally can be verified by observable market conditions and do not involve significant management judgment. Accordingly, the fair values of the derivative financial instruments are classified within Level 2 of the fair value hierarchy. With the exception of our investments in marketable securities and fixed rate long-term debt both as disclosed below, we believe that the reported carrying amounts of our remaining financial assets and liabilities approximate their fair values. Our investments in available-for-sale marketable securities, primarily fixed income, were owed by our now-divested subsidiary MSA LLC and were part of our MSA LLC divestiture as described in Note 20—Contingencies. Prior to the divestiture, these investments were valued at fair value using quoted market prices for similar securities or pricing models. Accordingly, the fair values of the investments were classified within Level 2 of the fair value hierarchy. The amortized cost basis of our investments was $9.9 million as of December 31, 2022. The fair value of our investments was $9.9 million as of December 31, 2022, which was reported in Investments, short-term in the accompanying Consolidated Balance Sheets. Prior to the divestiture, changes in fair value were recorded in Other comprehensive income (loss), net of tax. No impairment losses relating to these securities occurred during the year ended December 31, 2023. The reported carrying amount of fixed rate long-term debt, including the current portion of long-term debt, was $312.2 million and $266.5 million at December 31, 2023, and 2022, respectively. The fair value of this debt was $278.7 million and $218.3 million at December 31, 2023, and 2022, respectively. The fair value of this debt was determined using Level 2 inputs by evaluating similarly rated companies with publicly traded bonds where available or current borrowing rates available for financings with similar terms and

Consolidated Statements of Changes in Retained Earnings, Accumulated Other Comprehensive Loss and Noncontrolling Interests (Parenthetical) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Statement of Stockholders' Equity [Abstract]
Common dividends (in dollars per share)	$ 1.87	$ 1.82	$ 1.75
Tax reclassification adjustment	$ (1,706)	$ (2,570)	$ (18,564)
Preferred dividends (in dollars per share)	$ 0.5625	$ 0.5625	$ 0.5625

Segment Information - Additional Information (Detail) - Segment	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Segment Reporting [Abstract]
Number of geographic operating segments (in segments)		4
Number of reportable segments (in segments)	3

Reclassifications Out of Accumulated Other Comprehensive Loss

12 Months Ended

Dec. 31, 2023

Equity [Abstract]

Reclassifications Out of Accumulated Other Comprehensive Loss


	MSA Safety Incorporated						Noncontrolling Interests
(In thousands)	2023		2022		2021		2023		2022		2021
Pension and other post-retirement benefits(a)
Balance at beginning of period	$	(50,335)	$	(57,296)	$	(115,552)	$	—	$	—	$	—
Unrecognized net actuarial gains (losses)	8,654		(2,862)		54,384		—		—		—

Tax (expense) benefit	(1,514)		703		(12,804)		—		—		—
Total other comprehensive gain (loss) before reclassifications, net of tax	7,140		(2,159)		41,580		—		—		—
Amounts reclassified from accumulated other comprehensive loss into net income:
Amortization of prior service credit (Note 15)	(84)		(199)		(95)		—		—		—
Recognized net actuarial losses (Note 15)	812		12,592		22,531		—		—		—
Tax benefit	(185)		(3,273)		(5,760)		—		—		—
Total amount reclassified from accumulated other comprehensive loss, net of tax, into net income	543		9,120		16,676		—		—		—

Total other comprehensive income	$	7,683	$	6,961	$	58,256	$	—	$	—	$	—
Balance at end of period	$	(42,652)	$	(50,335)	$	(57,296)	$	—	$	—	$	—
Available-for-sale securities
Balance at beginning of period	$	(2)	$	(5)	$	(1)	$	—	$	—	$	—
Unrealized gain (loss) on available-for-sale securities (Note 19)	2		3		(4)		—		—		—
Balance at end of period	$	—	$	(2)	$	(5)	$	—	$	—	$	—
Foreign currency translation
Balance at beginning of period	$	(108,380)	$	(91,839)	$	(66,844)	$	—	$	—	$	372
Reclassification from accumulated other comprehensive loss into net income(b)	101		2,912		267		—		—		—
Acquisition of noncontrolling interests in consolidated subsidiaries	—		—		—		—		—		(280)
Foreign currency translation adjustments	21,682		(19,453)		(25,262)		—		—		(92)
Balance at end of period	$	(86,597)	$	(108,380)	$	(91,839)	$	—	$	—	$	—
(a)Reclassifications out of accumulated other comprehensive loss and into net income are included in the computation of net periodic pension and other post-retirement benefit costs (refer to Note 15—Pensions and Other Post-retirement Benefits). (b)Reclassifications out of accumulated other comprehensive loss and into net income relate primarily to the approval of our plan to close a foreign subsidiary. The reclassifications are included in Currency exchange losses, net, within the Consolidated Statements of Income.

Pensions and Other Post-retirement Benefits - Schedule of Expected Return on Assets for Net Periodic Pension Cost (Detail)	Dec. 31, 2023	Dec. 31, 2022
Defined Benefit Plan Disclosure [Line Items]
Pension Plan Assets at December 31,	100.00%	100.00%
Equity securities
Defined Benefit Plan Disclosure [Line Items]
Pension Plan Assets at December 31,	58.00%	56.00%
Fixed income securities
Defined Benefit Plan Disclosure [Line Items]
Pension Plan Assets at December 31,	30.00%	26.00%
Pooled investment funds
Defined Benefit Plan Disclosure [Line Items]
Pension Plan Assets at December 31,	9.00%	15.00%
Insurance contracts
Defined Benefit Plan Disclosure [Line Items]
Pension Plan Assets at December 31,	1.00%	1.00%
Cash and cash equivalents
Defined Benefit Plan Disclosure [Line Items]
Pension Plan Assets at December 31,	2.00%	2.00%

Contingencies

12 Months Ended

Dec. 31, 2023

Commitments and Contingencies Disclosure [Abstract]

Contingencies

Product liability

The Company and its subsidiaries face an inherent business risk of exposure to product liability claims arising from the alleged failure of our products to prevent the types of personal injury or death against which they are designed to protect. Product liability claims are categorized as either single incident or cumulative trauma.

Single incident product liability claims. Single incident product liability claims involve incidents of short duration that are typically known when they occur and involve observable injuries, which provide an objective basis for quantifying damages. Management has established reserves for the single incident product liability claims of its various subsidiaries, including, asserted single incident product liability claims and incurred but not reported ("IBNR") single incident claims. To determine the reserves, Management makes reasonable estimates of losses for single incident claims based on the number and characteristics of asserted claims, historical experience, sales volumes, expected settlement costs, and other relevant information. The reserve for single incident product liability claims was $1.3 million and $1.4 million at December 31, 2023 and December 31, 2022, respectively. Single incident product liability expense was nominal for the three years ended December 31, 2023, 2022 and 2021. Single incident product liability exposures are evaluated on an annual basis, or more frequently if changing circumstances warrant. Adjustments are made to the reserve as appropriate. The reserve has not been discounted to present value and does not include future amounts which will be spent to defend the claims.

Cumulative trauma product liability claims. Cumulative trauma product liability claims involve alleged exposures to harmful substances (e.g., silica, asbestos and coal dust) that occurred years ago and may have developed over long periods of time into diseases such as silicosis, asbestosis, mesothelioma, or coal worker’s pneumoconiosis. A former subsidiary of the Company, MSA LLC, which was divested as described below, has been named as a defendant in various lawsuits related to such claims. These lawsuits mainly involve respiratory protection products allegedly manufactured and sold by MSA LLC or its predecessors.

Management previously established a reserve for MSA LLC's potential exposure to cumulative trauma product liability claims. Prior to its divestiture, MSA LLC's total cumulative trauma product liability reserve was $395.1 million, including $13.4 million for claims settled but not yet paid and related defense costs, as of December 31, 2022. The reserve included estimated amounts related to asserted and IBNR asbestos, silica, and coal dust claims expected to be resolved through the year 2075. The reserve was not discounted to present value and did not include future amounts which will be spent to defend the claims. Defense costs were recognized in the Consolidated Statements of Income as incurred.

At December 31, 2022, $65.1 million of the total reserve for cumulative trauma product liability claims was recorded in the Insurance and product liability line within other current liabilities in the Consolidated Balance Sheets and the remainder, $330.0 million, was recorded in the Product liability and other noncurrent liabilities line.

Prior to the divestiture, MSA LLC's cumulative trauma product liability reserve was based upon an estimate of MSA LLC’s current and potential future liability for cumulative trauma product liability claims, in accordance with applicable accounting principles. See further discussion on the process and assumptions used to derive this estimate in Note 20—

Contingencies of the consolidated financial statements in Part II Item 8 of MSA's Form 10-K for the year ended December 31,

2022.

On January 5, 2023, the Company entered into a membership interest purchase agreement (the “Purchase Agreement”) with Sag Main Holdings, LLC (the “Buyer”). The Buyer is a joint venture between R&Q Insurance Holdings Ltd. (“R&Q”) and Obra Capital, Inc. (“Obra”). Under the Purchase Agreement, on January 5, 2023, the Company transferred to the Buyer all of the issued and outstanding limited liability company interests of MSA LLC (the “Sale”). In connection with the closing, the Company contributed $341.2 million in cash and cash equivalents, while R&Q and Obra contributed an additional $35.0 million.

As MSA LLC was the obligor for the claims to which the Company's legacy cumulative trauma product liability reserves and the policyholder of the related insurance assets, the rights and obligations related to these items remained with MSA LLC when it transferred to the Buyer's ownership pursuant to the Purchase Agreement. In addition, pursuant to the Purchase Agreement, the Buyer and MSA LLC have agreed to indemnify the Company and its affiliates for legacy cumulative trauma product liabilities and other product liabilities, and a subsidiary of the Company has agreed to indemnify MSA LLC for all other historical liabilities of MSA LLC. This indemnification is not subject to any cap or time limitation. In connection with the sale, the Company and its Board of Directors received a solvency opinion from an independent advisory firm that MSA LLC was solvent and adequately capitalized after giving effect to the transaction.

Following the completion of the sale and the transfer of MSA LLC to the Buyer, the Company no longer has any obligation with respect to pending and future cumulative trauma product liability claims relating to these matters. As such, all legacy cumulative trauma product liability reserves, related insurance assets, and associated deferred tax assets of the divested subsidiary were derecognized from our balance sheet and the Company incurred a tax-effected loss on the divestiture of MSA LLC of $199.6 million, including transaction related costs of $5.6 million. R&Q and Obra's joint venture has assumed management of the divested subsidiary, including the management of its claims and associated assets.

Below is a summary of the impact of the divestiture of MSA LLC on our Consolidated Statements of Income for the year ended December 31, 2023:


(In millions)	Year Ended December 31, 2023
Cash and cash equivalents	$	(341.2)
Current insurance receivables	(17.3)
Notes receivable, insurance companies	(5.9)
Noncurrent insurance receivables	(110.3)
Notes receivable, insurance companies, noncurrent	(38.7)
Current product liability	65.1
Noncurrent product liability	324.7
Loss on divestiture of MSA LLC before transaction costs	(123.6)
Transaction costs	(5.6)
Loss on divestiture of MSA LLC	(129.2)
Income tax expense (a)	(70.4)
Tax-effected loss on divestiture of MSA LLC	$	(199.6)
(a) Related to the write-off of deferred tax asset related to product liability reserve

Insurance Receivable and Notes Receivable, Insurance Companies

Many years ago, MSA LLC purchased insurance policies from various insurance carriers that, subject to common contract exclusions, provided coverage for cumulative trauma product liability losses (the "Occurrence-Based Policies").

Prior to the divestiture of MSA LLC, when adjustments were made to amounts recorded in the cumulative trauma product liability reserve, we calculated amounts due to be reimbursed pursuant to the terms of the negotiated Coverage-In-Place Agreements, including cumulative trauma product liability losses and related defense costs, and we recorded the amounts probable of reimbursement as insurance receivables.

Insurance receivables at December 31, 2022 totaled $127.6 million, of which $17.3 million was reported in Prepaid expenses and other current assets in the Consolidated Balance Sheets and $110.3 million was reported in Insurance receivables and other noncurrent assets.

A summary of insurance receivables balance and activity related to cumulative trauma product liability losses and divestiture of MSA LLC is as follows:


(In millions)	2023		2022
Balance beginning of period	$	127.6	$	130.2
Divestiture of MSA LLC	(127.6)		—
Additions	—		1.8
Collections	—		(4.4)
Balance end of period	$	—	$	127.6

Prior to the divestiture of MSA LLC, notes receivable from insurance companies at December 31, 2022 totaled $44.6 million of which $5.9 million was reported in Notes receivable, insurance companies, current in the Consolidated Balance Sheets and $38.7 million was reported in Notes receivable, insurance companies, noncurrent.

A summary of notes receivables from insurance companies balance is as follows:


	December 31,
(In millions)	2023		2022
Balance beginning of period	$	44.6	$	48.5
Divestiture of MSA LLC	(44.6)		—
Additions	—		1.2
Collections	—		(5.1)
Balance end of period	$	—	$	44.6

Other Litigation

Globe, a subsidiary of the Company, is defending claims in which plaintiffs assert that certain products allegedly containing per- and polyfluoroalkyl substances (“PFAS”) have caused harm, including injury or health issues. PFAS are a large class of substances that are widely used in everyday products. Specifically, Globe builds firefighter turnout gear from technical fabrics sourced from a small pool of specialty textile manufacturers. These protective fabrics have been tested and certified to meet current National Fire Protection Association safety standards, and some of them as supplied to Globe contain or historically have contained PFAS to achieve performance characteristics such as water, oil, or chemical resistance.

Globe believes it has valid defenses to these claims. These matters are at a very early stage with numerous factual and legal issues to be resolved. Defense costs relating to these lawsuits are recognized in the Consolidated Statements of Income as incurred. Globe is also pursuing insurance coverage and indemnification related to the lawsuits. As of February 7, 2024, Globe was named as a defendant in approximately 467 lawsuits comprised of about 10,578 claims, plus one action filed on behalf of a putative class of Florida firefighters and certain of their dependents. Certain of these lawsuits include MSA Safety Inc. or other Globe affiliates as defendants.

MSA LLC is also a defendant in a number of PFAS lawsuits and the Buyer assumed responsibility for these and any similar future claims specific to MSA LLC in connection with the divestiture on January 5, 2023.

Product Warranty

The Company provides warranties on certain product sales. Product warranty reserves are established in the same period that revenue from the sale of the related products is recognized, or in the period that a specific issue arises as to the functionality of the Company's product. The determination of such reserves requires the Company to make estimates of product return rates and expected costs to repair or to replace the products under warranty.

The amounts of the reserves are based on established terms and the Company's best estimate of the amounts necessary to settle future and existing claims on products sold as of the balance sheet date. If actual return rates and/or repair and replacement costs differ significantly from estimates, adjustments to recognize additional cost of sales may be required in future periods.

The following table reconciles the changes in the Company's accrued warranty reserve:


	December 31,
(In thousands)	2023		2022		2021
Beginning warranty reserve	$	15,230	$	12,423	$	11,428
Warranty payments	(9,794)		(10,631)		(8,987)
Warranty claims	8,899		14,544		10,225
Provision for product warranties and other adjustments	(47)		(1,106)		(243)
Ending warranty reserve	$	14,288	$	15,230	$	12,423

Warranty expense for the years ended December 31, 2023, 2022 and 2021 was $8.9 million, $13.4 million and $10.0 million, respectively and is included in Costs of products sold on the Consolidated Statements of Income.

Stock Plans - Schedule of Stock Compensation Expense (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Share-Based Payment Arrangement [Abstract]
Restricted stock units	$ 8,062	$ 6,488	$ 5,797
Stock options	0	49	81
Performance stock units	21,961	13,113	13,030
Total stock-compensation expense before income taxes	30,023	19,650	18,908
Income tax benefit	7,356	4,814	4,633
Total stock-compensation expense, net of income tax benefit	$ 22,667	$ 14,836	$ 14,275

Cash and Cash Equivalents (Tables)

12 Months Ended

Dec. 31, 2023

Cash and Cash Equivalents [Abstract]

Schedule of Cash and Cash Equivalents

The Company's net cash pool position consisted of the following:


(In thousands)	December 31, 2023
Gross cash pool position	$	91,249
Less: cash pool borrowings	(88,509)
Net cash pool position	$	2,740

Stock Plans - Summary of Restricted Stock Activity (Detail) - Restricted stock - $ / shares	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Shares
Beginning balance (in shares)	145,886	118,343	146,191
Granted (in shares)	81,150	87,697	43,146
Vested (in shares)	(43,107)	(51,369)	(65,225)
Forfeited (in shares)	(10,078)	(8,785)	(5,769)
Ending balance (in shares)	173,851	145,886	118,343
Weighted Average Grant Date Fair Value
Beginning balance (in dollars per share)	$ 137.36	$ 132.62	$ 105.83
Granted (in dollars per share)	142.92	130.28	167.13
Vested (in dollars per share)	126.27	113.96	95.43
Forfeited (in dollars per share)	140.28	139.66	132.54
Ending balance (in dollars per share)	$ 142.73	$ 137.36	$ 132.62

Derivative Financial Instruments - Additional Information (Detail) - Foreign Exchange Forward	12 Months Ended
	Dec. 31, 2023 USD ($)
Derivative [Line Items]
Notional amount of open forward contracts	$ 110,900,000
Unrealized gain (loss) on derivatives	$ 0

- Definition

The net change in the difference between the fair value and the carrying value, or in the comparative fair values, of derivative instruments, including options, swaps, futures, and forward contracts, held at each balance sheet date, that was included in earnings for the period.

+ References + Details

Fair Value Measurements (Detail) - USD ($)	12 Months Ended
Fair Value Measurements (Detail) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Fair Value Disclosures [Abstract]
Amortized cost of investments		$ 9,900,000
Fair value of short term investments		9,900,000
Impairment loss related to available-for-sale marketable securities	$ 0
Carrying amount of long-term debt	312,200,000	266,500,000
Fair value of long-term debt	$ 278,700,000	$ 218,300,000

Earnings per Share

12 Months Ended

Dec. 31, 2023

Earnings Per Share [Abstract]

Earnings per Share

Basic earnings per share attributable to MSA Safety Incorporated common shareholders is computed by dividing net income, after the deduction of preferred stock dividends and undistributed earnings allocated to participating securities, by the weighted average number of common shares outstanding during the period. Diluted earnings per share attributable to MSA Safety Incorporated common shareholders assumes the issuance of common stock for all potentially dilutive share equivalents outstanding not classified as participating securities. Participating securities are defined as unvested stock-based compensation awards that contain nonforfeitable rights to dividends.


Amounts attributable to MSA Safety Incorporated common shareholders:
(In thousands, except per share amounts)	2023		2022		2021
Net income	$	58,583	$	179,630	$	21,340
Preferred stock dividends	(41)		(41)		(41)
Net income available to common equity	58,542		179,589		21,299
Dividends and undistributed earnings allocated to participating securities	(26)		(30)		(24)
Net income available to common shareholders	$	58,516	$	179,559	$	21,275







Basic weighted-average shares outstanding	39,307		39,232		39,173
Stock options and other stock-based awards	166		175		276
Diluted weighted-average shares outstanding	39,473		39,407		39,449
Antidilutive stock-based awards	—		—		—

Earnings per share:
Basic	$	1.49	$	4.58	$	0.54
Diluted	$	1.48	$	4.56	$	0.54

Derivative Financial Instruments

12 Months Ended

Dec. 31, 2023

Derivative Instruments and Hedging Activities Disclosure [Abstract]

Derivative Financial Instruments

As part of our currency exchange rate risk management strategy, we enter into certain derivative foreign currency forward contracts that do not meet the U.S. GAAP criteria for hedge accounting but have the impact of partially offsetting certain foreign currency exposures. We account for these forward contracts at fair value and report the related gains or losses in currency exchange losses, net, in the Consolidated Statements of Income. At December 31, 2023, the notional amount of open forward contracts was $110.9 million and there were no unrealized gains/losses on these contracts. All open forward contracts will mature during the first quarter of 2024.

The following table presents the Consolidated Balance Sheets location and fair value of assets and liabilities associated with derivative financial instruments:


	December 31,
(In thousands)	2023		2022
Derivatives not designated as hedging instruments:
Foreign exchange contracts: prepaid expenses and other current assets	$	2,210	$	724
Foreign exchange contracts: other current liabilities	$	242	$	85

The following table presents the Consolidated Statements of Income and Consolidated Statements of Cash Flows location and impact of derivative financial instruments:


	Year ended December 31,
	2023		2022
Derivatives not designated as hedging instruments:
Foreign exchange contracts: currency exchange losses, net	$	(398)	$	6,656

Contingencies - Impact of Divestiture (Details) - USD ($) $ in Thousands		12 Months Ended
	Jan. 05, 2023	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Loss on divestiture of MSA LLC		$ (129,211)	$ 0	$ 0
Tax-effected loss on divestiture of MSA LLC		(199,578)	$ 0	$ 0
Discontinued Operations, Disposed of by Sale \| MSA LLC
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Cash and cash equivalents	$ (341,200)	(341,200)
Current insurance receivables		(17,300)
Notes receivable, insurance companies		(5,900)
Noncurrent insurance receivables		(110,300)
Notes receivable, insurance companies, noncurrent		(38,700)
Current product liability		65,100
Noncurrent product liability		324,700
Loss on divestiture of MSA LLC before transaction costs		(123,600)
Transaction costs		(5,600)
Loss on divestiture of MSA LLC		(129,200)
Income tax expense		(70,400)
Tax-effected loss on divestiture of MSA LLC		$ (199,600)

Goodwill and Intangible Assets - Schedule of Changes in Intangible Assets, Net of Accumulated Amortization (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Finite-lived Intangible Assets [Roll Forward]
Net balance at January 1	$ 281,853	$ 306,948
Amortization expense	(18,085)	(19,137)
Currency translation	2,366	(5,958)
Net balance at December 31	$ 266,134	$ 281,853

Segment Information - Geographic Information on Property (Detail) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Long-Lived Assets by Geographical Areas [Line Items]
Net property	$ 211,877	$ 207,552
Property, plant, equipment, and operating leases, net	265,175	251,694	$ 257,971
United States
Long-Lived Assets by Geographical Areas [Line Items]
Net property	156,937	159,345	155,667
Other
Long-Lived Assets by Geographical Areas [Line Items]
Net property	$ 108,238	$ 92,349	$ 102,304

Acquisitions

12 Months Ended

Dec. 31, 2023

Business Combination and Asset Acquisition [Abstract]

Acquisitions

Acquisition of Bacharach

On July 1, 2021, we acquired 100% of the common stock of Bacharach in an all cash transaction valued at $329.4 million, net of cash acquired.

Headquartered near Pittsburgh in New Kensington, PA, Bacharach is a leader in gas detection technologies used in the HVAC-R markets. This acquisition expanded MSA’s gas detection portfolio and leverages MSA’s product and manufacturing expertise into new markets.

Bacharach's operating results are included in our consolidated financial statements from the acquisition date within the Americas, International and Corporate reportable segments. The acquisition qualified as a business combination and was accounted for using the acquisition method of accounting.

The following table summarizes the fair values of the Bacharach assets acquired and liabilities assumed at the date of the acquisition:


(In millions)	July 1, 2021
Current assets (including cash of $11.7 million)	$	32.1
Property, plant and equipment and other noncurrent assets	4.3
Customer relationships	123.0
Developed technology	20.5
Trade name	15.0
Goodwill	193.5
Total assets acquired	388.4
Total liabilities assumed	(47.3)
Net assets acquired	$	341.1

Assets acquired and liabilities assumed in connection with the acquisition were recorded at fair values. Fair values were determined by management, based in part on an independent valuation performed by a third party valuation specialist. The valuation methods used to determine the fair value of intangible assets included the excess earnings approach for customer relationships using customer inputs and contributory charges; the relief from royalty method for trade name and developed technologies; and the cost method for assembled workforce was included in goodwill. A number of significant assumptions and estimates were involved in the application of these valuation methods, including forecasted sales volumes and prices, royalty rates, costs to produce, tax rates, capital spending, discount rates, attrition rates and working capital changes. Cash flow forecasts were generally based on Bacharach pre-acquisition forecasts, coupled with estimated MSA sales synergies. Identifiable intangible assets with finite lives are subject to amortization over their estimated useful lives. The customer relationships, developed technology and trade name acquired in the Bacharach transaction are being amortized over periods of 21 years, 7 to 9 years and 20 years, respectively. The step up to fair value of acquired inventory as part of the purchase price allocation totaled $2.3 million. The amortization of the inventory step up was included in Cost of products sold in the Consolidated Statements of Income for the year ended December 31, 2021.

Goodwill is calculated as the excess of the purchase price over the fair value of net assets acquired and represents the future economic benefits arising from other assets acquired that could not be individually identified and separately recognized. Among the factors that contributed to a purchase price in excess of the fair value of the net tangible and intangible assets acquired were the acquisition of an assembled workforce, the expected synergies and other benefits that we believe will result from combining the operations of Bacharach with our operations. Goodwill of $193.5 million related to the Bacharach acquisition was recorded, with $154.6 million and $38.9 million allocated to the Americas reportable segment and International reportable segment, respectively. This Goodwill is non-deductible for tax purposes.

Acquisition of Bristol Uniforms and Bell Apparel

On January 25, 2021, we acquired 100% of the common stock of B T Q Limited, including Bristol in an all-cash transaction valued at $63.0 million, net of cash acquired.

Bristol, which is headquartered in the U.K., is a leading innovator and provider of protective apparel to the fire, rescue services, and utility sectors. The acquisition strengthens MSA's position as a global market leader in fire service personal protective equipment products, which include breathing apparatus, firefighter helmets, thermal imaging cameras, and firefighter protective apparel, while providing an avenue to expand its business in the U.K. and key European markets. Bristol is also a leading manufacturer of flame-retardant, waterproof, and other protective work wear for the utility industry. Marketed under the Bell Apparel brand, this line complements MSA's existing and broad range of offerings for the global utility market.

Bristol's operating results are included in our consolidated financial statements from the acquisition date as part of the International reportable segment. The acquisition qualified as a business combination and was accounted for using the acquisition method of accounting.

The following table summarizes the fair values of the Bristol assets acquired and liabilities assumed at the date of the acquisition:


(In millions)	January 25, 2021
Current assets (including cash of $13.3 million)	$	37.1
Net investment in sales-type leases, noncurrent	29.0
Property, plant and equipment and other noncurrent assets	12.0
Customer relationships	4.5
Trade name and other intangible assets	1.4
Goodwill	4.9
Total assets acquired	88.9
Total liabilities assumed	(12.6)
Net assets acquired	$	76.3

Assets acquired and liabilities assumed in connection with the acquisition were recorded at fair values. Fair values were determined by management, based in part on an independent valuation performed by a third party valuation specialist. The valuation methods used to determine the fair value of intangible assets included the excess earnings approach for customer relationships using customer inputs and contributory charges; the relief from royalty method for trade name; and the cost method for assembled workforce which is included in goodwill. A number of significant assumptions and estimates were involved in the application of these valuation methods, including forecasted sales volumes and prices, royalty rates, costs to produce, tax rates, capital spending, discount rates, attrition rates and working capital changes. Cash flow forecasts were generally based on Bristol pre-acquisition forecasts, coupled with estimated MSA sales synergies. Identifiable intangible assets with finite lives are subject to amortization over their estimated useful lives. The customer relationships and trade name acquired in the Bristol transaction will be amortized over a period of 15 years. The step up to fair value of acquired inventory as part of the purchase price allocation totaled $1.5 million. The amortization of the inventory step up was included in Cost of products sold in the Consolidated Statements of Income for the year ended December 31, 2021.

Goodwill is calculated as the excess of the purchase price over the fair value of net assets acquired and represents the future economic benefits arising from other assets acquired that could not be individually identified and separately recognized. Among the factors that contributed to a purchase price in excess of the fair value of the net tangible and intangible assets acquired were the acquisition of an assembled workforce, the expected synergies and other benefits that we believe will result from combining the operations of Bristol with our operations. Goodwill of $4.9 million related to the Bristol acquisition has been recorded in the International reportable segment and is non-deductible for tax purposes.

The operating results of the Bristol and Bacharach acquisitions have been included in our consolidated financial statements from their respective acquisition dates. Our results for the year ended December 31, 2021, include combined net sales and net loss of $67.2 million and $6.3 million, respectively.

The following unaudited pro forma information presents our combined results as if the Bristol and Bacharach acquisitions had occurred at the beginning of 2021. The unaudited pro forma financial information was prepared to give effect to events that are (1) directly attributable to the acquisition; (2) factually supportable; and (3) expected to have a continuing impact on the combined company's results. There were no material transactions between MSA and Bristol or Bacharach during the periods presented that are required to be eliminated. The unaudited pro forma combined financial information does not reflect cost savings, operating synergies or revenue enhancements that the combined companies may achieve or the costs to integrate the operations or the costs necessary to achieve cost savings, operating synergies or revenue enhancements.

Pro forma combined financial information (Unaudited)


	Year Ended December 31,
(In millions, except per share amounts)	2021
Net sales	$	1,437.9
Net income	10.2
Basic earnings per share	0.26
Diluted earnings per share	0.26

The unaudited pro forma combined financial information is presented for information purposes only and is not intended to represent or be indicative of the combined results of operations or financial position that we would have reported had the acquisition been completed as of the date and for the periods presented, and should not be taken as representative of our consolidated results of operations or financial condition following the acquisition. In addition, the unaudited pro forma combined financial information is not intended to project the future results of the combined company.

The unaudited pro forma combined financial information was prepared using the acquisition method of accounting under existing U.S. GAAP. MSA has been treated as the acquirer.

Total transaction costs were $1.0 million, $3.2 million and $7.1 million for the years ended December 31, 2023, 2022 and 2021, respectively. Transaction costs are included in Selling, general and administrative expenses in the Consolidated Statements of Income.

Acquisition of Noncontrolling Interest

During July 2021, the Company purchased the remaining 10% noncontrolling interest in MSA (China) Safety Equipment Co., Ltd. from our partner in China for $19.0 million, inclusive of a $5.6 million distribution.

Stock Plans - Additional Information (Detail) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock options exercisable period after grant date		3 years
Restricted stock and restricted stock unit vest period after grant date		3 years
Cash proceeds from exercise of options		$ 1,473	$ 4,650	$ 5,770
Aggregate intrinsic value of stock options exercisable		3,300
Total intrinsic value of stock options exercised		3,700	8,600	13,000
Unrecognized stock-based compensation expense		$ 21,100
Weighted average period over which unrecognized stock-based compensation expense is expected to be recognized, in years		1 year 8 months 12 days
Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Percentage of target award based on achieving targeted performance conditions		0.00%
Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Percentage of target award based on achieving targeted performance conditions		240.00%
Percentage of target award based on achieving targeted return on net assets based on which final number of shares to be issued for performance stock units		94.90%
Stock options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Exercise of option tax benefit		$ 900	1,900	4,300
Restricted stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Fair value of stock units vested		5,400	5,900	6,200
Performance stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period (in years)	3 years
Fair value of stock units vested		$ 6,800	$ 5,600	$ 5,500
Management
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares reserved for future grants (in shares)		1,869,407
Non employee directors
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares reserved for future grants (in shares)		68,439
Stock options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock options expiration period		10 years

Capital Stock

12 Months Ended

Dec. 31, 2023

Equity [Abstract]

Capital Stock

Preferred Stock—The Company has authorized 100,000 shares of $50 par value 4.5% cumulative preferred nonvoting stock which is callable at $52.50. There were 71,340 shares issued and 52,998 shares held in treasury at both December 31, 2023 and 2022. The Treasury shares at cost line of the Consolidated Balance Sheets includes $1.8 million related to preferred stock. There were no shares of preferred stock purchased and subsequently held in treasury during the years ended December 31, 2023, or 2022. The Company has also authorized 1,000,000 shares of $10 par value second cumulative preferred voting stock. No shares have been issued as of December 31, 2023 or 2022.

Common Stock—The Company has authorized 180,000,000 shares of no par value common stock. There were 62,081,391 shares issued as of December 31, 2023 and December 31, 2022. There were 39,317,212 and 39,213,064 shares outstanding at December 31, 2023 and 2022, respectively.

Treasury Shares—The Company's stock repurchase program authorizes up to $100.0 million to repurchase MSA common stock in the open market and in private transactions. The share repurchase program has no expiration date. The maximum number of shares that may be purchased is calculated based on the dollars remaining under the program and the respective month-end closing share price. Under the program, there were no shares repurchased during 2023, 251,408 shares repurchased during 2022 and no shares repurchased during 2021. We do not have any other share repurchase programs. There were 22,764,179 and 22,868,327 Treasury shares at December 31, 2023 and 2022, respectively.

The Company issues Treasury shares for all stock based benefit plans. Shares are issued from Treasury at the average Treasury share cost on the date of the transaction. There were 132,797 and 219,214 Treasury shares issued for these purposes during the years ended December 31, 2023 and 2022, respectively.

Common stock activity is summarized as follows:


	Shares		Dollars
(Dollars in thousands)	Issued	Treasury	Common Stock		Treasury Cost
Balance at January 1, 2021	62,081,391	(23,013,489)	$	242,693	$	(326,156)
Restricted stock awards	—	53,934	(762)		762
Restricted stock expense	—	—	6,562		—
Restricted stock forfeitures	—	—	(765)		—
Stock options exercised	—	122,119	4,003		1,767
Stock option expense	—	—	90		—
Stock option forfeitures	—	—	(9)		—
Performance stock issued	—	64,543	(939)		939
Performance stock expense	—	—	13,227		—


Employee stock purchase plan	—	5,730	772		83
Treasury shares purchased	—	(37,710)	—		(6,171)

Acquisition of noncontrolling interest	—	—	(4,751)		—
Balances December 31, 2021	62,081,391	(22,804,873)	$	260,121	$	(328,776)
Restricted stock awards	—	52,810	(711)		711
Restricted stock expense	—	—	7,715		—
Restricted stock forfeitures	—	—	(1,227)		—
Stock options exercised	—	103,545	3,021		1,629
Stock option expense	—	—	49		—

Performance stock issued	—	55,447	(880)		880
Performance stock expense	—	—	15,843		—
Performance stock forfeitures	—	—	(2,730)		—

Employee stock purchase plan	—	7,412	779		112
Treasury shares purchased	—	(31,260)	—		(4,021)
Share repurchase program	—	(251,408)	—		(30,373)
Balances December 31, 2022	62,081,391	(22,868,327)	$	281,980	$	(359,838)
Restricted stock awards	—	40,856	(643)		643
Restricted stock expense	—	—	9,476		—
Restricted stock forfeitures	—	—	(1,414)		—
Stock options exercised	—	31,394	970		503
Stock option expense	—	—	11		—
Stock option forfeitures	—	—	(11)		—
Performance stock issued	—	53,407	(855)		855
Performance stock expense	—	—	23,546		—
Performance stock forfeitures	—	—	(1,585)		—

Employee stock purchase plan	—	7,140	849		114
Treasury shares purchased	—	(28,649)	—		(3,961)

Balances December 31, 2023	62,081,391	(22,764,179)	$	312,324	$	(361,684)

- Definition

The entire disclosure for equity.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481112/505-10-50-13

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
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-URI https://asc.fasb.org//1943274/2147481112/505-10-50-13

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
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-URI https://asc.fasb.org//1943274/2147481112/505-10-50-14

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
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-Section 50
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-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481062/946-235-50-2

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 235
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481062/946-235-50-2

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
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-Name Accounting Standards Codification
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Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 815
-SubTopic 40
-Name Accounting Standards Codification
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Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
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-Name Accounting Standards Codification
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-Paragraph 1
-Subparagraph (SX 210.3-04)
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-URI https://asc.fasb.org//1943274/2147480008/505-10-S99-1

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(e)(1))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1

Reference 10: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 505
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org//505/tableOfContent

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
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Reference 12: http://www.xbrl.org/2003/role/disclosureRef
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-Subparagraph (g)
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-URI https://asc.fasb.org//1943274/2147481112/505-10-50-13

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
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-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Subparagraph (i)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481112/505-10-50-13

Reference 14: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
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-Name Accounting Standards Codification
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-Paragraph 14
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481112/505-10-50-14

Reference 15: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
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Reference 16: http://www.xbrl.org/2003/role/disclosureRef
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Reference 17: http://www.xbrl.org/2003/role/disclosureRef
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Reference 18: http://www.xbrl.org/2003/role/disclosureRef
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-URI https://asc.fasb.org//1943274/2147481112/505-10-50-18

Reference 19: http://www.xbrl.org/2003/role/disclosureRef
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-URI https://asc.fasb.org//1943274/2147481112/505-10-50-18

+ Details

Pensions and Other Post-retirement Benefits - Schedule of Defined Benefit Pension Plans and Other Postretirement Benefits Plan (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Funded Status
Noncurrent assets	$ 172,161	$ 141,643
Noncurrent liabilities	(143,967)	(137,810)
Pension Benefits
Change in Benefit Obligations
Benefit obligations at January 1	490,365	654,362
Service cost	7,587	12,281	$ 12,910
Interest cost	23,775	14,377	11,518
Participant contributions	347	257
Plan amendments	(194)	154
Actuarial (gains) losses	23,750	(156,214)
Benefits paid	(26,140)	(26,377)
Curtailments	(87)	(286)
Settlements	(1,574)	(260)
Currency translation	3,645	(7,929)
Benefit obligations at December 31	521,474	490,365	654,362
Change in Plan Assets
Fair value of plan assets at January 1	514,218	651,986
Actual return on plan assets	70,640	(115,105)
Employer contributions	5,217	5,032
Participant contributions	347	257
Settlements	(1,574)	(260)
Benefits paid	(26,140)	(26,377)
Administrative expenses paid	(57)	(54)
Currency translation	798	(1,261)
Fair value of plan assets at December 31	563,449	514,218	651,986
Funded Status
Funded status at December 31	41,975	23,853
Unrecognized prior service credit (cost)	1,021	1,224
Unrecognized net actuarial losses	82,796	90,212
Net amount recognized	125,792	115,289
Noncurrent assets	172,161	141,643
Current liabilities	(8,427)	(3,712)
Noncurrent liabilities	(121,759)	(114,078)
Net amount recognized	41,975	23,853
Amounts Recognized in Accumulated Other Comprehensive Loss
Net actuarial losses	82,796	90,212
Prior service cost (credit)	1,021	1,224
Total (before tax effects)	83,817	91,436
Accumulated Benefit Obligations for all Defined Benefit Plans	487,167	459,630
Other Benefits
Change in Benefit Obligations
Benefit obligations at January 1	22,538	29,831
Service cost	214	327	398
Interest cost	1,090	590	476
Participant contributions	276	259
Plan amendments	0	0
Actuarial (gains) losses	(326)	(5,884)
Benefits paid	(2,406)	(2,585)
Curtailments	0	0
Settlements	0	0
Currency translation	0	0
Benefit obligations at December 31	21,386	22,538	29,831
Change in Plan Assets
Fair value of plan assets at January 1	0	0
Actual return on plan assets	0	0
Employer contributions	2,130	2,326
Participant contributions	276	259
Settlements	0	0
Benefits paid	(2,406)	(2,585)
Administrative expenses paid	0	0
Currency translation	0	0
Fair value of plan assets at December 31	0	0	$ 0
Funded Status
Funded status at December 31	(21,386)	(22,538)
Unrecognized prior service credit (cost)	(184)	(429)
Unrecognized net actuarial losses	5,568	6,445
Net amount recognized	(16,002)	(16,522)
Noncurrent assets	0	0
Current liabilities	(2,167)	(2,226)
Noncurrent liabilities	(19,219)	(20,312)
Net amount recognized	(21,386)	(22,538)
Amounts Recognized in Accumulated Other Comprehensive Loss
Net actuarial losses	5,568	6,445
Prior service cost (credit)	(184)	(429)
Total (before tax effects)	5,384	6,016
Accumulated Benefit Obligations for all Defined Benefit Plans	$ 0	$ 0

Segment Information (Tables)

12 Months Ended

Dec. 31, 2023

Segment Reporting [Abstract]

Schedule of Reportable Segment Information

Reportable segment information is presented in the following table:


(In thousands)	Americas			International			Corporate		Reconciling Items(a)		Consolidated Totals
2023
Net sales to external customers	$	1,235,594		$	552,053		$	—	$	—	$	1,787,647

Operating income											231,320
Restructuring charges (Note 3)											9,892
Currency exchange losses, net											17,079
Loss on divestiture of MSA LLC (Note 20)											129,211
Product liability expense (Note 20)											3
Amortization of acquisition-related intangible assets											9,246
Transaction costs(b)											965

Adjusted operating income (loss)	359,617			89,699			(51,600)				397,716
Adjusted operating margin %	29.1		%	16.2		%


Depreciation and amortization	36,979			13,705			843				51,527
Adjusted EBITDA	396,596			103,404			(50,757)				449,243
Adjusted EBITDA margin %	32.1		%	18.7		%
Noncash items:
Pension (income) expense	$	(11,873)		$	3,958						$	(7,915)

Total Assets	1,433,244			734,856			320		1,730		2,170,150
Capital expenditures	28,011			13,341			1,412		—		42,764

2022
Net sales to external customers	$	1,043,238		$	484,715		$	—	$	—	$	1,527,953

Operating income											239,137
Restructuring charges (Note 3)											7,965
Currency exchange losses, net											10,255
Product liability expense (Note 20)											20,590
Amortization of acquisition-related intangible assets											9,207
Transaction costs(b)											3,233

Adjusted operating income (loss)	267,392			60,923			(37,928)		—		290,387
Adjusted operating margin %	25.6		%	12.6		%


Depreciation and amortization	34,334			12,256			520		—		47,110
Adjusted EBITDA	301,726			73,179			(37,408)		—		337,497
Adjusted EBITDA margin %	28.9		%	15.1		%
Noncash items:
Pension (income) expense	$	(18,368)		$	6,869		$	—	$	—	$	(11,499)

Total Assets	1,660,776			703,444			11,673		1,083		2,376,976
Capital expenditures	33,324			9,229			—		—		42,553

2021
Net sales to external customers	$	908,068		$	492,114		$	—	$	—	$	1,400,182

Operating income											22,780
Restructuring charges (Note 3)											16,433
Currency exchange losses, net											216
Product liability expense (Note 20)											185,264
Amortization of acquisition-related intangible assets											8,764
Transaction costs(b)											7,120

Adjusted operating income (loss)	202,496			73,279			(35,198)				240,577
Adjusted operating margin %	22.3		%	14.9		%


Depreciation and amortization	31,236			13,718			463		—		45,417
Adjusted EBITDA	233,732			86,997			(34,735)		—		285,994
Adjusted EBITDA margin %	25.7		%	17.7		%
Noncash items:
Pension (income) expense	$	(2,916)		$	5,790		$	—	$	—	$	2,874

Total Assets	1,661,619			720,257			13,034		1,486		2,396,396
Capital expenditures	25,148			11,408			7,281		—		43,837
(a)Reconciling items consist primarily of intercompany eliminations and items not directly attributable to operating segments. (b)Transaction costs include advisory, legal, accounting, valuation, and other professional or consulting fees incurred during acquisitions and divestitures. These costs are included in Selling, general and administrative expense in the Consolidated Statements of Income

Schedule of Geographic Information on Net Sales

Geographic information on Net sales to external customers, based on country of origin:


(In thousands)	2023		2022		2021
United States	$	1,036,521	$	876,945	$	746,825
Other	751,126		651,008		653,357
Total	$	1,787,647	$	1,527,953	$	1,400,182

Schedule of Geographic Information on Tangible Long-Lived Assets

Geographic information on tangible long-lived assets, net, based on country of origin:


(In thousands)	2023		2022		2021
United States	$	156,937	$	159,345	$	155,667



Other	108,238		92,349		102,304
Total	$	265,175	$	251,694	$	257,971

Schedule of Net Sales by Product Group

Total Net sales by product portfolio was as follows:


2023	Consolidated			Americas			International
(In thousands)	Dollars		Percent	Dollars		Percent	Dollars		Percent
Firefighter Safety (a)	$	684,224	38%	$	501,676	41%	$	182,548	33%
Detection (b)	634,915		36%	419,312		34%	215,603		39%
Industrial PPE and Other (c)	468,508		26%	314,606		25%	153,902		28%




Total	$	1,787,647	100%	$	1,235,594	100%	$	552,053	100%

2022	Consolidated			Americas			International
(In thousands)	Dollars		Percent	Dollars		Percent	Dollars		Percent
Firefighter Safety (a)	$	578,935	38%	$	416,427	40%	$	162,508	34%
Detection (b)	529,735		35%	349,543		34%	180,192		37%

Industrial PPE and Other (c)	419,283		27%	277,268		26%	142,015		29%




Total	$	1,527,953	100%	$	1,043,238	100%	$	484,715	100%

2021	Consolidated			Americas			International
(In thousands)	Dollars		Percent	Dollars		Percent	Dollars		Percent
Firefighter Safety (a)	$	526,326	38%	$	354,426	39%	$	171,900	35%
Detection (b)	461,779		33%	292,058		32%	169,721		34%

Industrial PPE and Other (c)	412,077		29%	261,584		29%	150,493		31%




Total	$	1,400,182	100%	$	908,068	100%	$	492,114	100%
(a) Firefighter Safety includes Breathing Apparatus and Firefighter Helmets and Protective Apparel, and includes sales from the Bristol acquisition from January 25, 2021 onward (International). (b) Detection includes Fixed Gas and Flame Detection and Portable Gas detection, and includes sales from the Bacharach acquisition from July 1, 2021 onward (Americas and International). (c) Industrial PPE and Other includes Industrial Head Protection, Fall Protection and Non-Core.

Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Statement of Financial Position [Abstract]
Allowance for credit loss	$ 7,065	$ 6,769
Cumulative preferred nonvoting stock (as a percent)	4.50%	4.50%
Preferred stock, par value (in dollars per share)	$ 50,000	$ 50,000
Common stock, shares authorized (in shares)	180,000,000	180,000,000
Common stock, shares issued (in shares)	62,081,391	62,081,391
Common stock, shares outstanding (in shares)	39,317,212	39,213,064

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Assets
Cash and cash equivalents	$ 146,442	$ 162,902
Trade receivables, less allowance for credit loss of $7,065 and $6,769	294,678	297,028
Inventories (Note 4)	292,604	338,316
Investments, short-term (Note 19)	0	9,905
Prepaid income taxes	12,912	21,700
Notes receivable, insurance companies (Note 20)	0	5,931
Prepaid expenses and other current assets	39,634	44,344
Total current assets	786,270	880,126
Property, plant and equipment, net (Note 5)	211,877	207,552
Operating lease right-of-use assets, net (Note 17)	53,298	44,142
Prepaid pension cost (Note 15)	172,161	141,643
Deferred tax assets (Note 10)	33,065	25,490
Goodwill (Note 13)	627,534	620,622
Intangible assets, net (Note 13)	266,134	281,853
Notes receivable, insurance companies, noncurrent (Note 20)	0	38,695
Insurance receivable (Note 20) and other noncurrent assets	19,811	136,853
Total assets	2,170,150	2,376,976
Liabilities
Notes payable and current portion of long-term debt (Note 12)	26,522	7,387
Accounts payable	111,872	112,532
Employees’ compensation	73,386	45,077
Insurance and product liability (Note 20)	8,521	73,898
Income taxes payable (Note 10)	19,972	6,149
Other current liabilities	92,545	100,822
Total current liabilities	332,818	345,865
Long-term debt, net (Note 12)	575,170	565,445
Pensions and other employee benefits (Note 15)	143,967	137,810
Noncurrent operating lease liabilities (Note 17)	44,495	35,345
Deferred tax liabilities (Note 10)	102,419	31,881
Product liability (Note 20) and other noncurrent liabilities	4,479	336,889
Total liabilities	1,203,348	1,453,235
Commitments and contingencies (Note 20)
Shareholders' Equity
Preferred stock, 4.5% cumulative, $50 par value (Note 7)	3,569	3,569
Common stock, no par value (180,000,000 shares authorized; 62,081,391 shares issued; 39,317,212 and 39,213,064 shares outstanding at December 31, 2023 and 2022, respectively)	312,324	281,980
Treasury shares, at cost (Note 7)	(363,284)	(361,438)
Accumulated other comprehensive loss (Note 6)	(129,249)	(158,717)
Retained earnings	1,143,442	1,158,347
Total shareholders’ equity	966,802	923,741
Total liabilities and shareholders’ equity	$ 2,170,150	$ 2,376,976

Quarterly Financial Information (Unaudited) (Tables)

12 Months Ended

Dec. 31, 2023

Quarterly Financial Information Disclosure [Abstract]

Schedule Of Quarterly Financial Information


	2023
	Quarters
(In thousands, except per share amounts)	1st		2nd		3rd		4th		Year
Net sales	$	398,262	$	447,299	$	446,728	$	495,358	$	1,787,647
Gross profit	181,398		213,796		218,761		238,183		852,138
Net (loss) income attributable to MSA Safety Incorporated	(150,173)		67,090		65,256		76,410		58,583

(Loss) earnings per share(1)
Basic	$	(3.83)	$	1.71	$	1.66	$	1.94	$	1.49
Diluted	(3.83)		1.70		1.65		1.93		1.48


	2022
	Quarters
(In thousands, except earnings per share)	1st		2nd		3rd		4th		Year
Net sales	$	330,692	$	372,313	$	381,694	$	443,254	$	1,527,953
Gross profit	142,784		164,400		169,395		197,252		673,831
Net income attributable to MSA Safety Incorporated	35,542		47,693		44,906		51,489		179,630

Earnings per share(1)
Basic	$	0.90	$	1.21	$	1.15	$	1.31	$	4.58
Diluted	0.90		1.21		1.14		1.31		4.56
(1) Per share amounts are calculated independently for each period presented; therefore, the sum of the quarterly per share amounts may not equal the per share amounts for the year.

Consolidated Statements of Income - USD ($) $ in Thousands	12 Months Ended
Consolidated Statements of Income - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Income Statement [Abstract]
Net sales	$ 1,787,647	$ 1,527,953	$ 1,400,182
Cost of products sold	935,509	854,122	784,834
Gross profit	852,138	673,831	615,348
Selling, general and administrative	396,645	338,872	332,862
Research and development	67,988	57,012	57,793
Restructuring charges (Note 3)	9,892	7,965	16,433
Currency exchange losses, net	17,079	10,255	216
Loss on divestiture of MSA LLC (Note 20)	129,211	0	0
Product liability expense (Note 20)	3	20,590	185,264
Operating income	231,320	239,137	22,780
Interest expense	46,733	21,660	10,758
Other income, net (Note 16)	(22,101)	(21,056)	(11,582)
Total other expense (income), net	24,632	604	(824)
Income before income taxes	206,688	238,533	23,604
Provision for income taxes (Note 10)	148,105	58,903	1,816
Net income	58,583	179,630	21,788
Net income attributable to noncontrolling interests	0	0	(448)
Net income attributable to MSA Safety Incorporated	$ 58,583	$ 179,630	$ 21,340
Earnings per share attributable to MSA Safety Incorporated common shareholders (Note 9):
Basic (in dollars per share)	$ 1.49	$ 4.58	$ 0.54
Diluted (in dollars per share)	1.48	4.56	0.54
Dividends per common share (in dollars per share)	$ 1.87	$ 1.82	$ 1.75

Inventories

12 Months Ended

Dec. 31, 2023

Inventory Disclosure [Abstract]

Inventories

The following table sets forth the components of inventory:


	December 31,
(In thousands)	2023		2022
Finished products	$	88,687	$	97,142
Work in process	15,378		16,360
Raw materials and supplies	188,539		224,814
Total inventories	$	292,604	$	338,316

Long-Term Debt

12 Months Ended

Dec. 31, 2023

Debt Disclosure [Abstract]

Long-Term Debt


	December 31,
(In thousands)	2023		2022
2016 Senior Notes payable through 2031, 3.40%, net of debt issuance costs	$	62,081	$	66,379
2021 Senior Notes payable through 2036, 2.69%, net of debt issuance costs	99,733		99,711
2021 Senior Notes payable through 2036, 2.69%, net of debt issuance costs	99,733		99,711
2023 Term Loan credit agreement maturing in 2026, net of debt issuance costs	230,604		—
2023 Senior Notes payable through 2028, 5.25%, net of debt issuance costs	49,939		—
Senior revolving credit facility maturing in 2026, net of debt issuance costs	59,602		307,031
Total	601,692		572,832
Amounts due within one year	26,522		7,387
Long-term debt, net of debt issuance costs	$	575,170	$	565,445

On May 24, 2021, the Company entered into a Fourth Amended and Restated Credit Agreement (the “Revolving Credit Facility" or "Facility”) that extended its term through May 24, 2026 and increased the capacity to $900.0 million. The agreement was amended in August 2021 and June 2023 to transition from Sterling LIBOR reference rates and U.S. LIBOR reference rates. Under the amended agreement, the Company may elect either a Base rate of interest (“BASE”) or an interest rate based on Secured Overnight Financing Rate (“SOFR”). The BASE is a daily fluctuating per annum rate equal to the highest of (i) 0.00%, (ii) the Overnight Bank Funding Rate, plus 0.5%, (iii) the Prime Rate (iv) the Daily Simple SOFR rate, plus 1.00%. The Company pays a credit spread of 0 to 175 basis points based on the Company’s net EBITDA leverage ratio and elected rate (BASE or SOFR). The Company has a weighted average revolver interest rate of 6.22% as of December 31, 2023. At December 31, 2023, $838.1 million of the existing $900.0 million senior revolving credit facility was unused, including letters of credit issued under the facility. The facility also provides an accordion feature that allows the Company to access an additional $400.0 million of capacity pending approval by MSA’s board of directors and from the bank group.

On July 1, 2021, the Company entered into a Third Amended and Restated Multi-Currency Note Purchase and Private Shelf Agreement (the “Prudential Note Agreement”) with PGIM, Inc. (“Prudential”). The Prudential Note Agreement provided for (i) the issuance of $100.0 million of 2.69% Series C Senior Notes due July 1, 2036 and (ii) the establishment of an uncommitted note issuance facility whereby the Company may request, subject to Prudential’s acceptance in its sole discretion, the issuance of up to $335.0 million aggregate principal amount of senior unsecured notes. The Company has outstanding £48.8 million (approximately $62.2 million at December 31, 2023) of 3.4% Series B Senior Notes due January 22, 2031. Remaining maturities of this note are £6.1 million (approximately $7.8 million at December 31, 2023) due annually through January 2031.

On July 1, 2021, the Company entered into a Second Amended and Restated Master Note Facility (the “NYL Note Facility”) with NYL Investors. The NYL Note Facility provided for (i) the issuance of $100.0 million of 2.69% Series A Senior Notes due July 1, 2036 and (ii) the establishment of an uncommitted note issuance facility whereby the Company may request, subject to NYL Investors’ acceptance in its sole discretion, the issuance of up to $200.0 million aggregate principal amount of senior unsecured notes.

On June 29, 2023, the Company issued $50 million of 5.25% Series B Senior Notes due July 1, 2028, pursuant to the NYL Note Facility (the "Notes"). The Notes bear interest at 5.25% per annum, payable semi-annually, and mature on July 1, 2028. The Notes provide for a principal payment of $25 million on July 1, 2027, with the remaining $25 million due on July 1, 2028. The Notes may be redeemed at the Company’s option prior to their maturity at a make-whole redemption price calculated as provided in the NYL Note Facility. The proceeds of the Notes were used on June 29, 2023, to pay down an equivalent amount of borrowings under the Company’s Revolving Credit Facility with PNC Bank, National Association, as Administrative Agent.

On July 1, 2021, the Company acquired Bacharach in a transaction valued at $329.4 million, net of cash acquired. The acquisition was partially financed by $200.0 million of 2.69% Senior Notes from the Prudential Note Agreement and NYL Note Facility. The remaining purchase price was financed under the Revolving Credit Facility.

During August 2021 and June 2023, respectively, the Company amended its Revolving Credit Facility to transition from Sterling LIBOR reference rates to Sterling Overnight Interbank Average Rate SONIA reference rates and from U.S. LIBOR reference rates to SOFR reference rates. The Company applied the optional expedients in ASC 848, Reference Rate Reform, to these modifications driven by reference rate reform, accounting for the modifications as a continuation of the existing contracts. Therefore, these modifications did not require remeasurement at the modification date or a reassessment of previous accounting determinations. As such, the change in reference rates did not have an impact on the Company’s consolidated financial statements.

On January 5, 2023, the Company entered into a new $250 million term loan facility to fund the divestiture of MSA LLC, a wholly owned subsidiary. Under the agreement, the Company may elect either BASE or an interest rate based on SOFR. The Company pays a credit spread of 0 to 200 basis points based on the Company's net EBITDA leverage ratio and elected rate. The Company had a Term Loan interest rate of 6.45% as of December 31, 2023.

The Revolving Credit Facility, Term Loan Facility, Prudential Note Agreement and NYL Note Facility require the Company to comply with specified financial covenants, including a requirement to maintain a minimum fixed charges coverage ratio of not less than 1.50 to 1.00 and a consolidated leverage ratio not to exceed 3.50 to 1.00; except during an acquisition period, defined as four consecutive fiscal quarters beginning with the quarter of acquisition, in which case the consolidated net leverage ratio shall not exceed 4.00 to 1.00; in each case calculated on the basis of the trailing four fiscal quarters. In addition, the agreements contain negative covenants limiting the ability of the Company and its subsidiaries to incur additional indebtedness or issue guarantees, create or incur liens, make loans and investments, make acquisitions, transfer or sell assets, enter into transactions with affiliated parties, make changes in its organizational documents that are materially adverse to lenders or modify the nature of the Company's or its subsidiaries' business. All credit facilities excluded MSA LLC prior to the divestiture of this subsidiary on January 5, 2023, as discussed further in Note 20.

As of December 31, 2023, MSA was in full compliance with the restrictive covenants under its various credit agreements.

Approximate maturities on our long-term debt over the next five years are $26.5 million in 2024, $32.8 million in 2025, $256.1 million in 2026, $32.8 million in 2027, $32.8 million in 2028 and $223.3 million thereafter.

The Company had outstanding bank guarantees and standby letters of credit with banks as of December 31, 2023, totaling $9.1 million, of which $1.1 million relate to the senior revolving credit facility. The letters of credit serve to cover customer requirements in connection with certain sales orders and insurance companies. The Company is also required to provide cash collateral in connection with certain arrangements. At December 31, 2023, the Company has $2.0 million of restricted cash in support of these arrangements.

- Definition

The entire disclosure for information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, own-share lending arrangements and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1B
-Subparagraph (h)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1B

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(c))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 470
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org//470/tableOfContent

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1B
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1B

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1B
-Subparagraph (g)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1B

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1B
-Subparagraph (i)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1B

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1C
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1C

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1C
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1C

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1C
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1C

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1E
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1E

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1I
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1I

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1I
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1I

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1I
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1I

+ Details

Segment Information - Geographic Information on Sales to External Customers (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Segment Reporting, Revenue Reconciling Item [Line Items]
Revenues	$ 1,787,647	$ 1,527,953	$ 1,400,182
United States
Segment Reporting, Revenue Reconciling Item [Line Items]
Revenues	1,036,521	876,945	746,825
Other
Segment Reporting, Revenue Reconciling Item [Line Items]
Revenues	$ 751,126	$ 651,008	$ 653,357

- Definition

Amount of revenue recognized from goods sold, services rendered, insurance premiums, or other activities that constitute an earning process. Includes, but is not limited to, investment and interest income before deduction of interest expense when recognized as a component of revenue, and sales and trading gain (loss).

+ References

+ Details

Derivative Financial Instruments - Income Statement Location And Impact Of Derivative Financial Instruments (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Foreign exchange contracts: currency exchange losses, net \| Derivatives not designated as hedging instruments
Derivative Instruments, Gain (Loss) [Line Items]
Foreign exchange contracts: currency exchange losses, net	$ (398)	$ 6,656

Cover - USD ($) $ in Billions	12 Months Ended
Cover - USD ($) $ in Billions	Dec. 31, 2023	Feb. 09, 2024	Jun. 30, 2023
Cover [Abstract]
Document Type	10-K
Document Annual Report	true
Document Period End Date	Dec. 31, 2023
Current Fiscal Year End Date	--12-31
Document Transition Report	false
Entity File Number	1-15579
Entity Registrant Name	MSA SAFETY INCORPORATED
Entity Incorporation, State or Country Code	PA
Entity Tax Identification Number	46-4914539
Entity Address, Address Line One	1000 Cranberry Woods Drive
Entity Address, City or Town	Cranberry Township,
Entity Address, State or Province	PA
Entity Address, Postal Zip Code	16066-5207
City Area Code	724
Local Phone Number	776-8600
Title of 12(b) Security	Common Stock, no par value
Trading Symbol	MSA
Security Exchange Name	NYSE
Entity Well-known Seasoned Issuer	Yes
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Large Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
ICFR Auditor Attestation Flag	true
Document Financial Statement Error Correction [Flag]	false
Entity Shell Company	false
Entity Public Float			$ 6.4
Entity Common Stock, Shares Outstanding (in shares)		39,318,501
Documents Incorporated by Reference	Portions of the Proxy Statement for the May 12, 2024 Annual Meeting of Shareholders are incorporated by reference into Part III.
Entity Central Index Key	0000066570
Document Fiscal Year Focus	2023
Document Fiscal Period Focus	FY
Amendment Flag	false

Pensions and Other Post-retirement Benefits - Additional Information (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Defined Benefit Plan Disclosure [Line Items]
Estimated contributions by employer to pension plans	$ 5.0
Percentage increase in the costs of covered health care benefits assumed when measuring net periodic benefit expense	6.50%
Percentage decrease in health care benefits for successive year	0.20%
Ultimate health care cost trend rate when measuring net periodic benefit expense	4.40%
Percentage increase in health care benefit cost	6.70%
Estimated future percentage of health care benefits	4.40%
Defined contribution pension plan expense	$ 13.4	$ 12.6	$ 11.7
Pension Benefits
Defined Benefit Plan Disclosure [Line Items]
Estimated benefit payments, year one	31.6
Estimated benefit payments, year two	31.3
Estimated benefit payments, year three	31.7
Estimated benefit payments, year four	32.2
Estimated benefit payments, year five	32.8
Estimated benefit payments, five years thereafter	171.7
Other Benefits
Defined Benefit Plan Disclosure [Line Items]
Estimated benefit payments, year one	2.2
Estimated benefit payments, year two	1.9
Estimated benefit payments, year three	1.9
Estimated benefit payments, year four	2.0
Estimated benefit payments, year five	1.9
Estimated benefit payments, five years thereafter	$ 9.0

Capital Stock - Narrative (Detail) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Capital Unit [Line Items]
Preferred stock, par value (in dollars per share)	$ 50,000	$ 50,000
Cumulative preferred nonvoting stock (as a percent)	4.50%	4.50%
Treasury shares, at cost	$ 363,284	$ 361,438
Common stock, shares authorized (in shares)	180,000,000	180,000,000
Common stock, par value (in dollars per share)	$ 0
Common stock, shares issued (in shares)	62,081,391	62,081,391
Common stock, shares, outstanding (in shares)	39,317,212	39,213,064
Treasury Stock, Common, Shares	22,764,179	22,868,327
Cumulative preferred stock
Capital Unit [Line Items]
Preferred stock, shares authorized (in shares)	100,000
Preferred stock, par value (in dollars per share)	$ 50
Cumulative preferred nonvoting stock (as a percent)	4.50%
Preferred stock, callable price per share (in dollars per share)	$ 52.50
Preferred stock, shares issued (in shares)	71,340	71,340
Purchase of treasury shares (in shares)	0
Treasury Stock, Preferred, Shares	52,998	52,998
Second cumulative preferred voting stock
Capital Unit [Line Items]
Preferred stock, shares authorized (in shares)	1,000,000
Preferred stock, par value (in dollars per share)	$ 10
Preferred stock, shares issued (in shares)	0	0
Common stock
Capital Unit [Line Items]
Purchase of treasury shares (in shares)	0	251,408	0
Common stock, shares issued (in shares)	62,081,391	62,081,391
Common stock, value, issued (up to)	$ 100,000
Treasury Stock, Common
Capital Unit [Line Items]
Reissued shares (in shares)	132,797	219,214
Preferred stock
Capital Unit [Line Items]
Treasury shares, at cost	$ 1,800

Segment Information - Revenue from External Customers by Products and Services (Detail) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2023	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Dec. 31, 2022	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Revenue from External Customer [Line Items]
Net sales	$ 495,358	$ 446,728	$ 447,299	$ 398,262	$ 443,254	$ 381,694	$ 372,313	$ 330,692	$ 1,787,647	$ 1,527,953	$ 1,400,182
Revenues									$ 1,787,647	$ 1,527,953	$ 1,400,182
Sales \| Product concentration risk
Revenue from External Customer [Line Items]
Concentration risk (percentage)									100.00%	100.00%	100.00%
Firefighter Safety
Revenue from External Customer [Line Items]
Net sales									$ 684,224	$ 578,935	$ 526,326
Firefighter Safety \| Sales \| Product concentration risk
Revenue from External Customer [Line Items]
Concentration risk (percentage)									38.00%	38.00%	38.00%
Detection
Revenue from External Customer [Line Items]
Revenues									$ 634,915	$ 529,735	$ 461,779
Detection \| Sales \| Product concentration risk
Revenue from External Customer [Line Items]
Concentration risk (percentage)									36.00%	35.00%	33.00%
Industrial PPE and Other
Revenue from External Customer [Line Items]
Net sales									$ 468,508	$ 419,283	$ 412,077
Industrial PPE and Other \| Sales \| Product concentration risk
Revenue from External Customer [Line Items]
Concentration risk (percentage)									26.00%	27.00%	29.00%
Americas
Revenue from External Customer [Line Items]
Revenues									$ 1,235,594	$ 1,043,238	$ 908,068
Americas \| Sales \| Product concentration risk
Revenue from External Customer [Line Items]
Concentration risk (percentage)									100.00%	100.00%	100.00%
Americas \| Firefighter Safety
Revenue from External Customer [Line Items]
Net sales									$ 501,676	$ 416,427	$ 354,426
Americas \| Firefighter Safety \| Sales \| Product concentration risk
Revenue from External Customer [Line Items]
Concentration risk (percentage)									41.00%	40.00%	39.00%
Americas \| Detection
Revenue from External Customer [Line Items]
Revenues									$ 419,312	$ 349,543	$ 292,058
Americas \| Detection \| Sales \| Product concentration risk
Revenue from External Customer [Line Items]
Concentration risk (percentage)									34.00%	34.00%	32.00%
Americas \| Industrial PPE and Other
Revenue from External Customer [Line Items]
Net sales									$ 314,606	$ 277,268	$ 261,584
Americas \| Industrial PPE and Other \| Sales \| Product concentration risk
Revenue from External Customer [Line Items]
Concentration risk (percentage)									25.00%	26.00%	29.00%
International
Revenue from External Customer [Line Items]
Revenues									$ 552,053	$ 484,715	$ 492,114
International \| Sales \| Product concentration risk
Revenue from External Customer [Line Items]
Concentration risk (percentage)									100.00%	100.00%	100.00%
International \| Firefighter Safety
Revenue from External Customer [Line Items]
Net sales									$ 182,548	$ 162,508	$ 171,900
International \| Firefighter Safety \| Sales \| Product concentration risk
Revenue from External Customer [Line Items]
Concentration risk (percentage)									33.00%	34.00%	35.00%
International \| Detection
Revenue from External Customer [Line Items]
Revenues									$ 215,603	$ 180,192	$ 169,721
International \| Detection \| Sales \| Product concentration risk
Revenue from External Customer [Line Items]
Concentration risk (percentage)									39.00%	37.00%	34.00%
International \| Industrial PPE and Other
Revenue from External Customer [Line Items]
Net sales									$ 153,902	$ 142,015	$ 150,493
International \| Industrial PPE and Other \| Sales \| Product concentration risk
Revenue from External Customer [Line Items]
Concentration risk (percentage)									28.00%	29.00%	31.00%

Income Taxes (Tables)

12 Months Ended

Dec. 31, 2023

Income Tax Disclosure [Abstract]

Components of Income before Income Taxes


(In thousands)	2023		2022		2021
Components of income before income taxes
U.S. income (loss)	$	80,229	$	170,426	$	(59,746)
Non-U.S. income	126,459		68,107		83,350
Income before income taxes	$	206,688	$	238,533	$	23,604
Provision for income taxes
Current
Federal	$	49,642	$	26,022	$	13,179
State	9,510		7,708		5,000
Non-U.S.	27,101		20,002		22,487
Total current provision	$	86,253	$	53,732	$	40,666
Deferred
Federal	$	54,272	$	7,350	$	(29,631)
State	12,914		862		(7,204)
Non-U.S.	(5,334)		(3,041)		(2,015)
Total deferred provision (benefit)	61,852		5,171		(38,850)
Provision for income taxes	$	148,105	$	58,903	$	1,816

Reconciliation of U.S. Federal Income Tax Rates to Effective Tax Rate

Reconciliation of the U.S. federal income tax rates to our effective tax rate:


	2023		2022		2021
U.S. federal income tax rate	21.0	%	21.0	%	21.0	%
Divestiture (Note 20)	46.6	%	—	%	—	%
State income taxes-U.S.	3.7	%	2.9	%	(7.0)	%
Nondeductible compensation	1.9	%	1.2	%	15.3	%
Research and development credit	(0.8)	%	(0.4)	%	(5.3)	%
Taxes on non-U.S. income	(0.6)	%	0.1	%	(10.9)	%
Taxes on non-U.S. income - U.S., Canadian & European reorganization	(0.5)	%	—	%	—	%
Employee share-based payments	(0.4)	%	(0.8)	%	(18.3)	%
Valuation allowances	(0.2)	%	0.8	%	7.0	%
Foreign exchange on entity closures	—	%	0.3	%	(0.4)	%

Other	0.9	%	(0.4)	%	6.3	%
Effective income tax rate	71.6	%	24.7	%	7.7	%

Components of Deferred Tax Assets and Liabilities

Components of deferred tax assets and liabilities:


	December 31,
(In thousands)	2023		2022
Deferred tax assets
Capitalized research and development	$	28,822	$	26,988

Net operating losses and tax credit carryforwards	10,964		10,696
Share-based compensation	5,528		4,562
Inventory	7,281		—
Accrued expenses and other reserves	4,566		5,738
Reserve for doubtful accounts	1,562		—
Product liability	655		72,950
Other	7,218		5,068
Total deferred tax assets	66,596		126,002
Valuation allowances	(9,671)		(10,017)
Net deferred tax assets	56,925		115,985
Deferred tax liabilities
Goodwill and intangibles	(83,100)		(80,383)
Employee benefits	(24,958)		(18,899)
Property, plant and equipment	(15,541)		(18,735)

Other	(2,680)		(4,359)
Total deferred tax liabilities	(126,279)		(122,376)
Net deferred taxes	$	(69,354)	$	(6,391)

Reconciliation of Change In Tax Liability for Unrecognized Tax Benefits

A reconciliation of the change in the tax liability for unrecognized tax benefits for the years ended December 31, 2023 and 2022 is as follows:


(In thousands)	2023		2022
Beginning balance	$	5,192	$	4,937
Adjustments for tax positions related to the current year	—		100
Adjustments for tax positions related to prior years	(1,116)		155
Settlements	—		—
Statute expiration	(992)		—
Ending balance	$	3,084	$	5,192

Stock Plans - Schedule of Exercise Price Ranges, Characteristics of Outstanding Stock Options (Detail)	12 Months Ended
	Dec. 31, 2023 $ / shares shares
$33.01 – $45.00
Range of Exercise Prices
Range of Exercise Prices, minimum (in dollars per share)	$ 33.01
Range of Exercise Prices, maximum (in dollars per share)	$ 45.00
Stock Options Outstanding and Exercisable
Stock Options Outstanding (in shares) \| shares	17,820
Stock Options Outstanding, Weighted-Average Exercise Price (in dollars per share)	$ 44.50
Stock Options Outstanding, Weighted-Average Remaining Life (in years)	1 year 7 months 28 days
Share-Based Compensation Arrangement by Share-Based Payment Award, Additional General Disclosures [Abstract]
Stock Options Exercisable (in shares) \| shares	17,820
Stock Options Exercisable, Weighted-Average Exercise Price (in dollars per share)	$ 44.50
Stock Options Exercisable, Weighted-Average Remaining Life (in years)	1 year 7 months 28 days
$45.01 – $57.93
Range of Exercise Prices
Range of Exercise Prices, minimum (in dollars per share)	$ 45.01
Range of Exercise Prices, maximum (in dollars per share)	$ 57.93
Stock Options Outstanding and Exercisable
Stock Options Outstanding (in shares) \| shares	8,716
Stock Options Outstanding, Weighted-Average Exercise Price (in dollars per share)	$ 48.92
Stock Options Outstanding, Weighted-Average Remaining Life (in years)	1 year 8 months 23 days
Share-Based Compensation Arrangement by Share-Based Payment Award, Additional General Disclosures [Abstract]
Stock Options Exercisable (in shares) \| shares	8,716
Stock Options Exercisable, Weighted-Average Exercise Price (in dollars per share)	$ 48.92
Stock Options Exercisable, Weighted-Average Remaining Life (in years)	1 year 8 months 23 days
$33.01 – $57.93
Range of Exercise Prices
Range of Exercise Prices, minimum (in dollars per share)	$ 33.01
Range of Exercise Prices, maximum (in dollars per share)	$ 57.93
Stock Options Outstanding and Exercisable
Stock Options Outstanding (in shares) \| shares	26,536
Stock Options Outstanding, Weighted-Average Exercise Price (in dollars per share)	$ 45.95
Stock Options Outstanding, Weighted-Average Remaining Life (in years)	1 year 8 months 4 days
Share-Based Compensation Arrangement by Share-Based Payment Award, Additional General Disclosures [Abstract]
Stock Options Exercisable (in shares) \| shares	26,536
Stock Options Exercisable, Weighted-Average Exercise Price (in dollars per share)	$ 45.95
Stock Options Exercisable, Weighted-Average Remaining Life (in years)	1 year 8 months 4 days

Acquisitions - Additional Information (Detail) - USD ($) $ in Thousands			1 Months Ended	12 Months Ended
	Jul. 01, 2021	Jan. 25, 2021	Jul. 31, 2021	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Business Acquisition [Line Items]
Payments to acquire business, net of cash acquired				$ 0	$ 0	$ 392,437
Goodwill				$ 627,534	620,622	636,858
Estimated amortization period				17 years
Revenues				$ 67,200
Net loss				6,300
Transaction costs				1,000	$ 3,200	$ 7,100
Noncontrolling interest, ownership percentage purchased	10.00%
Payments to acquire additional interest in subsidiary			$ 19,000
Dividend payment to subsidiary			$ 5,600
Americas
Business Acquisition [Line Items]
Goodwill				447,600
Bacharach Inc
Business Acquisition [Line Items]
Common stock acquired (as a percent)	100.00%
Payments to acquire business, net of cash acquired	$ 329,400
Remeasurement gain (loss), net	2,300
Goodwill	$ 193,500
Bacharach Inc \| Americas
Business Acquisition [Line Items]
Goodwill				154,600
Bacharach Inc \| International
Business Acquisition [Line Items]
Goodwill				$ 38,900
Bristol Uniforms and Bell Apparel
Business Acquisition [Line Items]
Common stock acquired (as a percent)		100.00%
Payments to acquire business, net of cash acquired		$ 63,000
Weighted average useful life		15 years
Goodwill		$ 4,900
Step up to fair value of acquired inventory as part of purchase price allocation		$ 1,500
Customer relationships
Business Acquisition [Line Items]
Estimated amortization period				19 years
Customer relationships \| Bacharach Inc
Business Acquisition [Line Items]
Weighted average useful life	21 years
Developed technology
Business Acquisition [Line Items]
Estimated amortization period				8 years
Developed technology \| Bacharach Inc \| Minimum
Business Acquisition [Line Items]
Weighted average useful life	7 years
Developed technology \| Bacharach Inc \| Maximum
Business Acquisition [Line Items]
Weighted average useful life	9 years
Trade name \| Bacharach Inc
Business Acquisition [Line Items]
Weighted average useful life	20 years

Quarterly Financial Information (Unaudited)

12 Months Ended

Dec. 31, 2023

Quarterly Financial Information Disclosure [Abstract]

Quarterly Financial Information (Unaudited)


	2023
	Quarters
(In thousands, except per share amounts)	1st		2nd		3rd		4th		Year
Net sales	$	398,262	$	447,299	$	446,728	$	495,358	$	1,787,647
Gross profit	181,398		213,796		218,761		238,183		852,138
Net (loss) income attributable to MSA Safety Incorporated	(150,173)		67,090		65,256		76,410		58,583

(Loss) earnings per share(1)
Basic	$	(3.83)	$	1.71	$	1.66	$	1.94	$	1.49
Diluted	(3.83)		1.70		1.65		1.93		1.48


	2022
	Quarters
(In thousands, except earnings per share)	1st		2nd		3rd		4th		Year
Net sales	$	330,692	$	372,313	$	381,694	$	443,254	$	1,527,953
Gross profit	142,784		164,400		169,395		197,252		673,831
Net income attributable to MSA Safety Incorporated	35,542		47,693		44,906		51,489		179,630

Earnings per share(1)
Basic	$	0.90	$	1.21	$	1.15	$	1.31	$	4.58
Diluted	0.90		1.21		1.14		1.31		4.56
(1) Per share amounts are calculated independently for each period presented; therefore, the sum of the quarterly per share amounts may not equal the per share amounts for the year.

Derivative Financial Instruments - Balance Sheet Location And Fair Value Of Assets And Liabilities Associated With Derivative Financial Instruments (Detail) - Foreign exchange contracts: currency exchange losses, net - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Other current liabilities
Derivatives, Fair Value [Line Items]
Derivatives not designated as hedging instruments	$ 2,210	$ 724
Other current assets
Derivatives, Fair Value [Line Items]
Derivatives not designated as hedging instruments	$ 242	$ 85

Reclassifications Out of Accumulated Other Comprehensive Loss (Tables)

12 Months Ended

Dec. 31, 2023

Equity [Abstract]

Reclassification Out of Accumulated Other Comprehensive Loss


	MSA Safety Incorporated						Noncontrolling Interests
(In thousands)	2023		2022		2021		2023		2022		2021
Pension and other post-retirement benefits(a)
Balance at beginning of period	$	(50,335)	$	(57,296)	$	(115,552)	$	—	$	—	$	—
Unrecognized net actuarial gains (losses)	8,654		(2,862)		54,384		—		—		—

Tax (expense) benefit	(1,514)		703		(12,804)		—		—		—
Total other comprehensive gain (loss) before reclassifications, net of tax	7,140		(2,159)		41,580		—		—		—
Amounts reclassified from accumulated other comprehensive loss into net income:
Amortization of prior service credit (Note 15)	(84)		(199)		(95)		—		—		—
Recognized net actuarial losses (Note 15)	812		12,592		22,531		—		—		—
Tax benefit	(185)		(3,273)		(5,760)		—		—		—
Total amount reclassified from accumulated other comprehensive loss, net of tax, into net income	543		9,120		16,676		—		—		—

Total other comprehensive income	$	7,683	$	6,961	$	58,256	$	—	$	—	$	—
Balance at end of period	$	(42,652)	$	(50,335)	$	(57,296)	$	—	$	—	$	—
Available-for-sale securities
Balance at beginning of period	$	(2)	$	(5)	$	(1)	$	—	$	—	$	—
Unrealized gain (loss) on available-for-sale securities (Note 19)	2		3		(4)		—		—		—
Balance at end of period	$	—	$	(2)	$	(5)	$	—	$	—	$	—
Foreign currency translation
Balance at beginning of period	$	(108,380)	$	(91,839)	$	(66,844)	$	—	$	—	$	372
Reclassification from accumulated other comprehensive loss into net income(b)	101		2,912		267		—		—		—
Acquisition of noncontrolling interests in consolidated subsidiaries	—		—		—		—		—		(280)
Foreign currency translation adjustments	21,682		(19,453)		(25,262)		—		—		(92)
Balance at end of period	$	(86,597)	$	(108,380)	$	(91,839)	$	—	$	—	$	—
(a)Reclassifications out of accumulated other comprehensive loss and into net income are included in the computation of net periodic pension and other post-retirement benefit costs (refer to Note 15—Pensions and Other Post-retirement Benefits). (b)Reclassifications out of accumulated other comprehensive loss and into net income relate primarily to the approval of our plan to close a foreign subsidiary. The reclassifications are included in Currency exchange losses, net, within the Consolidated Statements of Income.

Long-Term Debt (Tables)

12 Months Ended

Dec. 31, 2023

Debt Disclosure [Abstract]

Schedule of Outstanding Debt


	December 31,
(In thousands)	2023		2022
2016 Senior Notes payable through 2031, 3.40%, net of debt issuance costs	$	62,081	$	66,379
2021 Senior Notes payable through 2036, 2.69%, net of debt issuance costs	99,733		99,711
2021 Senior Notes payable through 2036, 2.69%, net of debt issuance costs	99,733		99,711
2023 Term Loan credit agreement maturing in 2026, net of debt issuance costs	230,604		—
2023 Senior Notes payable through 2028, 5.25%, net of debt issuance costs	49,939		—
Senior revolving credit facility maturing in 2026, net of debt issuance costs	59,602		307,031
Total	601,692		572,832
Amounts due within one year	26,522		7,387
Long-term debt, net of debt issuance costs	$	575,170	$	565,445

Leases - Components of Lease Cost (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Leases [Abstract]
Operating lease cost	$ 12,000	$ 15,000	$ 14,200
Operating cash flows related to operating leases	11,800	14,900
Right-of-use assets obtained in exchange for new operating lease liabilities	$ 19,300	$ 6,400
Weighted-average remaining lease term	13 years	14 years
Weighted-average discount rate	3.37%	2.66%

Significant Accounting Policies (Policies)	12 Months Ended
Significant Accounting Policies (Policies)	Dec. 31, 2023
Accounting Policies [Abstract]
General Information and Basis of Presentation	General Information and Basis of Presentation—The consolidated financial statements of MSA Safety Incorporated ("MSA" or "the Company") are prepared in conformity with accounting principles generally accepted in the United States of America ("U.S. GAAP") and require management to make certain judgments, estimates, and assumptions. These may affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the consolidated financial statements. They also may affect the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates upon subsequent resolution of identified matters.
Principles of Consolidation	Principles of Consolidation—The consolidated financial statements include the accounts of the Company and all subsidiaries. Intercompany accounts and transactions are eliminated.
Noncontrolling Interests	Noncontrolling Interests—Noncontrolling interests reflect noncontrolling shareholders’ investments in certain consolidated subsidiaries and their proportionate share of the income and accumulated other comprehensive loss of those subsidiaries. During July 2021, the Company purchased the remaining noncontrolling interests in MSA (China) Safety Equipment Co., Ltd.
Currency Translation	Currency Translation—The functional currency of all significant non-U.S. subsidiaries is the local country currency. Assets and liabilities of these operations are translated at year-end exchange rates. Income statement accounts are translated using the average exchange rates for the reporting period. Translation adjustments for these subsidiaries are reported as a component of shareholders’ equity and are not included in net income. Foreign currency transaction gains and losses are included in net income for the reporting period.
Cash Equivalents	Cash Equivalents—Cash equivalents include temporary deposits with financial institutions and highly liquid investments with original maturities of 90 days or less. Highly liquid investments, consisting of money market funds totaling $1.9 million at December 31, 2022, were liquidated and included in the cash contributed in the MSA LLC divestiture transaction. Refer to Note 20—Contingencies to the consolidated financial statements in Part II Item 8 of this Form 10-K for further discussion on the divestiture of MSA LLC on January 5, 2023. Prior to the divestiture, these funds were valued at net asset value (“NAV”) and were required to price and transact at a NAV per share that fluctuated based upon the pricing of the underlying portfolio of securities.
Restricted Cash	Restricted Cash—Restricted cash, which is designated for use other than current operations, is included in prepaid expenses and other current assets in the Consolidated Balance Sheets. Restricted cash balances were $2.0 million and $1.5 million at December 31, 2023 and 2022, respectively. These balances were used to support letter of credit balances.
Inventories	Inventories—Inventories are stated at the lower of cost and net realizable value. Cost is determined using the first-in, first-out ("FIFO") method. It is the Company's general policy to write-down any inventory balance in excess of the last 24 months of consumption and any inventory identified as obsolete.
Investment securities	Investment securities—Prior to the divestiture of MSA LLC as discussed above, the Company held investment securities, primarily consisting of fixed income securities which were classified as available-for-sale. The securities were recorded at fair market value and included in “Investments, short-term” in the accompanying Consolidated Balance Sheets with changes in fair market value recorded in other comprehensive income, net of tax. The purchases and sales of these investments were classified as investing activities in the Consolidated Statements of Cash Flows.
Property and Depreciation	Property and Depreciation—Property is recorded at cost. Depreciation is computed primarily using the straight-line method over the estimated useful lives of the assets, generally as follows: buildings 20 to 40 years, and machinery and equipment 3 to 10 years. Expenditures for significant renewals and improvements are capitalized. Ordinary repairs and maintenance are expensed as incurred. Gains or losses on property dispositions are included in other expense (income), net and the cost and related accumulated depreciation are removed from the accounts. Depreciation expense for the years ended December 31, 2023, 2022 and 2021 was $41.8 million, $36.7 million and $33.0 million, respectively. Properties, plant, and equipment are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of such assets or asset groups may not be recoverable.
Software Development Costs	Software Development Costs—Software development costs are costs incurred to create, enhance and deploy the Company’s broad range of wireless technology and cloud-based computing safety services. Software development costs, other than software development costs qualifying for capitalization, are expensed as incurred. Costs of computer software developed or obtained for internal use that are incurred in the preliminary project and post implementation stages are expensed as incurred. Certain costs incurred during the application and development stage, which primarily include compensation and related expenses, are capitalized. Additionally, costs of upgrades and enhancements are capitalized when it is probable that the upgrades and enhancements will result in added functionality. During 2023, 2022 and 2021, respectively, there was approximately $12.1 million, $8.7 million and $8.1 million of software development costs capitalized. The Company has unamortized computer software development costs of $18.2 million and $16.5 million as of December 31, 2023 and 2022, respectively, included in property, plant and equipment, net. Capitalized costs are amortized through cost of products sold using the straight-line method over the estimated useful life, which is normally three years, beginning in the period in which the software is ready for its intended use or when the upgrade or enhancement is deployed. Software development amortization expense was $10.4 million, $7.9 million and $4.9 million during the years ended December 31, 2023, 2022 and 2021, respectively.
Lease Arrangements	Lessee Arrangements—At the inception of our contracts, we determine if the contract is or contains a lease. A contract is or contains a lease if it conveys the right to control the use of an identified asset for a period of time in exchange for consideration. We have elected to not separate the lease and non-lease components within our lease contracts. Right-of-use assets and operating lease liabilities are recognized based on the present value of lease payments over the lease term at commencement. We use our incremental borrowing rate ("IBR") at the recognition date in determining the present value of future payments for leases that do not have a readily determinable implicit rate. Our IBR reflects a fully secured rate based on our credit rating, taking into consideration the repayment timing of the lease and any impacts due to the economic environment in which the lease operates. Our lease payments are largely fixed. Variable lease payments that depend on an index or a rate are included in the lease payments and are measured using the prevailing index or rate at the measurement date, with differences between the calculated lease payment and the actual lease payment being expensed in the period of the change. Other variable lease payments, including utilities, consumption and common area maintenance as well as repairs, maintenance and mileage overages on vehicles, are expensed during the period incurred. A majority of our real estate leases include options to extend the lease and options to early terminate the lease. Leases with an early termination option generally involve a termination payment. If we are reasonably certain to exercise an option to extend a lease, the extension period is included as part of the right-of-use asset and the lease liability. Some of our leases contain residual value guarantees. These are guarantees made to the lessor that the value of an underlying asset returned to the lessor at the end of a lease will be at least a specified amount. Our leases do not contain restrictions or covenants that restrict us from incurring other financial obligations. For our leases, we have elected to not apply the recognition requirements to leases of less than twelve months. These leases are expensed on a straight-line basis and are not included within the Company's operating lease asset or liability. Lease right-of-use assets and liabilities are recognized based on the present value of the fixed future lease payments over the lease term. Operating leases are included in Operating lease right-of-use assets, net, Other current liabilities, and Noncurrent operating lease liabilities in our Consolidated Balance Sheets. Finance leases are included in Property, plant and equipment, net, Other current liabilities, and Product liability and other noncurrent liabilities in our Consolidated Balance Sheets. Lease expense for all operating leases is classified in Cost of products sold or Selling, general and administrative expense in the Consolidated Statements of Income. For finance leases, the amortization of the right-of-use asset is included in depreciation and amortization, and the interest is included in interest expense.
Lessor Arrangements	Lessor Arrangements—The Company derives a portion of its revenue from various leasing arrangements where the Company is the lessor, primarily fire service contracts entered into by Bristol which was acquired in January 2021 (Note 14). Such arrangements provide for monthly payments covering equipment provided, maintenance and interest. These arrangements meet the criteria to be accounted for as sales-type leases under Accounting Standards Codification ("ASC") 842 and contain both lease and non-lease components. For a component to be separate, the customer would be able to benefit from the right of use of the component separately or with other resources readily available to the customer and the right of the use is not highly dependent or highly interrelated with the other rights to use the other underlying assets or components. Revenue from equipment provided is considered a lease component and recognized with point in time revenue recognition upon lease commencement. Upon the recognition of such revenue, an asset is established for the investment in sales-type leases. Maintenance revenue, which is considered a non-lease component, and interest is recognized monthly over the lease term. As of December 31, 2023, the Company had remaining maintenance performance obligations of approximately $32.9 million which are expected to be recognized to revenue over approximately 4 years. Lease revenues and interest earned by the Company, included in the Consolidated Statements of Income, were not material to any of the years ended December 31, 2023, 2022 and 2021. Net investment in sales-type leases of $6.3 million and $14.6 million were included in Prepaid expenses and other current assets and Insurance receivable and other noncurrent assets, respectively, in the Consolidated Balance Sheets as of December 31, 2023. The portion in Insurance receivable and other noncurrent assets at December 31, 2023 is expected to be collected within six years.
Goodwill and Other Intangible Assets	Goodwill and Other Intangible Assets—Intangible assets with a finite useful life are amortized on a straight-line basis over their useful lives. Indefinite lived intangible assets are assessed for possible impairment annually on October 1st or whenever circumstances change such that the recorded value of the asset may not be recoverable. We performed a quantitative assessment of the indefinite lived trade name intangible asset as outlined in ASC 350 by comparing the estimated fair value of the trade name intangible asset to its carrying value. We estimate the fair value using the relief from royalty income approach. A number of assumptions and estimates are involved in the application of the relief from royalty model, including sales volumes and prices, royalty rates and tax rates. Forecasts are based on sales generated by the underlying trade name assets and are generally based on approved business unit operating plans for the early years and historical relationships in later years. Based on these assessments, no impairments were identified during the years ended December 31, 2023, 2022 or 2021. All goodwill is assigned to and evaluated for impairment at the reporting unit level, which is defined as an operating segment or one level below an operating segment. Goodwill is not amortized, but evaluated for impairment at least annually or whenever events or changes in circumstance indicate it is more likely than not that the fair value of a reporting unit is less than its carrying amount. The Company may perform either a qualitative assessment of potential impairment or proceed directly to a quantitative assessment of potential impairment. If the Company chooses not to perform a qualitative assessment, or if it chooses to perform a qualitative assessment but is unable to qualitatively conclude that no impairment has occurred, then the Company will perform a quantitative assessment. A quantitative test for goodwill impairment is performed by determining the fair value of the related reporting units. The Company estimates the fair value of the reporting unit with which the goodwill is associated and compares it to the carrying value. If the estimated fair value of a reporting unit is less than its carrying value, an impairment charge is recognized for the excess of the reporting unit's carrying value over its fair value. Fair value is measured based on the discounted cash flow method and relative market-based approaches. In 2023, we performed a quantitative test at October 1, 2023. We estimate reporting unit fair value using a weighted average of fair values determined by discounted cash flow ("DCF") and market approach methodologies, as we believe both are important indicators of fair value. A number of assumptions and estimates are involved in the application of the DCF model, including sales volumes and prices, costs to produce, tax rates, capital spending, discount rates, and working capital changes. Cash flow forecasts are generally based on approved reporting unit operating plans for the early years and historical relationships in later years. The market approach methodology measures value through an analysis of peer companies. The analysis entails measuring the multiples of earnings before interest, taxes, depreciation and amortization ("EBITDA") at which peer companies are trading. Management performed its evaluation and determined the fair value of each reporting unit is greater than the carrying amount and, accordingly, the Company has not recorded any impairment charges related to goodwill.
Revenue Recognition	Revenue Recognition—We account for revenue in accordance with ASC Topic 606, Revenue from Contracts with Customers. Revenue from the sale of products is recognized when there is persuasive evidence of an arrangement and control passes to the customer, which generally occurs either when product is shipped to the customer or, in the case of most U.S. distributor customers, when product is delivered to the distributor's delivery site. We establish our shipping terms according to local practice and market characteristics. We do not ship product unless we have an order or other documentation authorizing shipment to our customers. Our payment terms vary by the type and location of our customer and the products offered. The term between invoicing and when payment is due is not significant. Revenue is measured as the amount of consideration we expect to receive in exchange for transferring goods or providing services. Amounts billed and due from our customers are classified as receivables on the Consolidated Balance Sheets. We make appropriate provisions for credit losses which have historically been insignificant in relation to our net sales. Certain contracts with customers, primarily distributor customers, have an element of variable consideration that is estimated when revenue is recognized under the contract to the extent that it is material to the individual contract. Variable consideration includes volume incentive rebates, performance guarantees, price concessions and returns. Rebates are based on achieving a certain level of purchases and other performance criteria that are documented in established distributor programs. These rebates are estimated based on projected sales to the customer and accrued as a reduction of net sales as they are earned by the customer. The rebate accrual is reviewed monthly and adjustments are made as the estimate of projected sales changes. Product returns, including an adjustment for restocking fees if it is material, are estimated based on historical return experience and revenue is adjusted. Sales, value add and other taxes collected with revenue-producing activities and remitted to governmental authorities are excluded from revenue. Depending on the terms of the arrangement, we may defer revenue for which we have a future obligation, including leases where the Company is the lessor, connected safety subscriptions, training, extended warranty, software subscriptions, maintenance and technical services, until such time that the obligation has been satisfied. We use an observable price, or a cost plus margin approach when one is not available, to determine the stand-alone selling price for separate performance obligations. We have elected to recognize the cost for shipping and handling as an expense when control of the product has passed to the customer. These costs are included within the Cost of products sold line on the Consolidated Statements of Income. Amounts billed to customers for shipping and handling are included in net sales.
Product Warranties	Product Warranties—Estimated expenses related to product warranties and additional service actions are charged to Cost of products sold in the period in which the related revenue is recognized or when significant product quality issues are identified.
Research and Development	Research and Development—Research and development costs are expensed as incurred.
Income Taxes	Income Taxes—Deferred income taxes are recognized for temporary differences between financial and tax reporting. Deferred tax assets and liabilities are measured using enacted tax rates in effect for the year in which those temporary differences are expected to be recovered or settled. If it is more likely than not that some portion or all of a deferred tax asset will not be realized, a valuation allowance is recognized. We record tax benefits related to uncertain tax positions taken or expected to be taken on a tax return when such benefits meet a more likely than not threshold. We recognize interest related to unrecognized tax benefits in interest expense and penalties in operating expenses. Deferred taxes are booked for available cash in excess of working capital for non-U.S. subsidiaries as these earnings are not considered to be permanently reinvested.
Stock-Based Compensation	Stock-Based Compensation—We recognize expense for employee and non-employee director stock-based compensation based on the grant date fair value of the awards. Except for retirement-eligible participants, for whom there is no requisite service period, this expense is recognized ratably over the requisite service periods following the date of grant. For retirement-eligible participants, this expense is recognized over an accelerated period of at least one year.
Derivative Instruments	Derivative Instruments—We may use derivative instruments from time to time to minimize the effects of changes in currency exchange rates. We do not enter into derivative transactions for speculative purposes and do not hold derivative instruments for trading purposes. Changes in the fair value of derivative instruments designated as fair value hedges are recorded in the balance sheet as adjustments to the underlying hedged asset or liability. Changes in the fair value of derivative instruments that do not qualify for hedge accounting treatment are recognized in the Consolidated Statements of Income and Consolidated Statements of Cash Flows as Currency exchange losses, net in the current period.
Commitments and Contingencies	Commitments and Contingencies—For asserted claims and assessments, liabilities are recorded when a loss is deemed to be probable and the amount of the loss is reasonably estimable. Management assesses the probability of an unfavorable outcome with respect to asserted claims or assessments based on many factors such as the nature of the matter, available defenses and case strategy, progress of the matter, views and opinions of legal counsel and other advisors, applicability and success of appeals processes, and the outcome of similar historical matters, among others. Once an unfavorable outcome is assessed to be probable, management evaluates estimates of the potential loss, and the most reasonable loss estimate is recorded (or, if the estimate of the loss is a range, and no amount within the range is considered to be a better estimate than any other amount, the minimum amount in the range is recorded). If a material loss is deemed to be reasonably possible but not probable, the matter is disclosed and no liability is recorded. With respect to unasserted claims or assessments, management first determines whether it is probable that a claim or assessment may be asserted and then, if so, the degree of probability of an unfavorable outcome. If an unfavorable outcome is probable, management assesses whether the amount of potential loss can be reasonably estimated and, if so, accrues the most reasonable estimate of the loss (or, if the estimate of the loss is a range, and no amount within the range is considered to be a better estimate than any other amount, the minimum amount in the range is recorded). If an unfavorable outcome is reasonably possible but less than probable, or the amount of loss cannot be reasonably estimated, then the matter is disclosed and no liability is recorded. Legal matters are reviewed on a continuous basis to determine if there has been a change in management’s judgment regarding the likelihood and/or estimate of a potential loss.
Concentration of credit and business risks	Concentration of credit and business risks—We sell to customers in a broad mix of industries and are exposed to credit risk in the event of nonpayment. Changes in these industries or other developments may significantly affect our financial performance and management's estimates. We mitigate our exposure to credit risk by performing ongoing credit evaluations and, when deemed necessary, requiring letters of credit, credit insurance, prepayments, guarantees or other collateral. No individual customer represented more than 10% of our sales or receivables as of December 31, 2023 or 2022 or for any of the three years ended December 31, 2023.

Acquisitions (Tables)

12 Months Ended

Dec. 31, 2023

Business Combination and Asset Acquisition [Abstract]

Schedule of Preliminary Fair Values of the Assets Acquired and Liabilities Assumed

The following table summarizes the fair values of the Bacharach assets acquired and liabilities assumed at the date of the acquisition:


(In millions)	July 1, 2021
Current assets (including cash of $11.7 million)	$	32.1
Property, plant and equipment and other noncurrent assets	4.3
Customer relationships	123.0
Developed technology	20.5
Trade name	15.0
Goodwill	193.5
Total assets acquired	388.4
Total liabilities assumed	(47.3)
Net assets acquired	$	341.1

The following table summarizes the fair values of the Bristol assets acquired and liabilities assumed at the date of the acquisition:


(In millions)	January 25, 2021
Current assets (including cash of $13.3 million)	$	37.1
Net investment in sales-type leases, noncurrent	29.0
Property, plant and equipment and other noncurrent assets	12.0
Customer relationships	4.5
Trade name and other intangible assets	1.4
Goodwill	4.9
Total assets acquired	88.9
Total liabilities assumed	(12.6)
Net assets acquired	$	76.3

Pro Forma Financial Information


	Year Ended December 31,
(In millions, except per share amounts)	2021
Net sales	$	1,437.9
Net income	10.2
Basic earnings per share	0.26
Diluted earnings per share	0.26

Inventories - Schedule of Inventories (Detail) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Inventory Disclosure [Abstract]
Finished products	$ 88,687	$ 97,142
Work in process	15,378	16,360
Raw materials and supplies	188,539	224,814
Total inventories	$ 292,604	$ 338,316

Segment Information

12 Months Ended

Dec. 31, 2023

Segment Reporting [Abstract]

Segment Information

We are organized into four geographical operating segments that are based on management responsibilities: Northern North America, Latin America, Europe, Middle East & Africa, and Asia Pacific. The operating segments have been aggregated (based on economic similarities, the nature of their products, end-user markets and methods of distribution) into three reportable segments: Americas, International, and Corporate.

The Americas segment is comprised of our operations in Northern North America and Latin America geographies. The International segment is comprised of our operations in all geographies outside of the Americas. Certain global expenses are allocated to each segment in a manner consistent with where the benefits from the expenses are derived.

The Company's sales are allocated to each segment based primarily on the country destination of the end-customer.

Adjusted operating income (loss), adjusted operating margin, adjusted earnings before interest, taxes, depreciation and amortization (EBITDA) and adjusted EBITDA margin are the measures used by the chief operating decision maker to evaluate segment performance and allocate resources. Adjusted operating income (loss) is defined as operating income excluding restructuring charges, currency exchange gains (losses), product liability expense, loss on divestiture of Mine Safety Appliances Company, LLC ("MSA LLC"), transaction costs and acquisition-related amortization. Adjusted operating margin is defined as adjusted operating income (loss) divided by segment net sales to external customers. Adjusted EBITDA is defined as adjusted operating income (loss) plus depreciation and amortization. Adjusted EBITDA margin is defined as adjusted EBITDA divided by segment net sales to external customers.

The accounting principles applied at the operating segment level in determining operating income (loss) are generally the same as those applied at the consolidated financial statement level. Sales and transfers between operating segments are accounted for at market-based transaction prices and are eliminated in consolidation.

Reportable segment information is presented in the following table:


(In thousands)	Americas			International			Corporate		Reconciling Items(a)		Consolidated Totals
2023
Net sales to external customers	$	1,235,594		$	552,053		$	—	$	—	$	1,787,647

Operating income											231,320
Restructuring charges (Note 3)											9,892
Currency exchange losses, net											17,079
Loss on divestiture of MSA LLC (Note 20)											129,211
Product liability expense (Note 20)											3
Amortization of acquisition-related intangible assets											9,246
Transaction costs(b)											965

Adjusted operating income (loss)	359,617			89,699			(51,600)				397,716
Adjusted operating margin %	29.1		%	16.2		%


Depreciation and amortization	36,979			13,705			843				51,527
Adjusted EBITDA	396,596			103,404			(50,757)				449,243
Adjusted EBITDA margin %	32.1		%	18.7		%
Noncash items:
Pension (income) expense	$	(11,873)		$	3,958						$	(7,915)

Total Assets	1,433,244			734,856			320		1,730		2,170,150
Capital expenditures	28,011			13,341			1,412		—		42,764

2022
Net sales to external customers	$	1,043,238		$	484,715		$	—	$	—	$	1,527,953

Operating income											239,137
Restructuring charges (Note 3)											7,965
Currency exchange losses, net											10,255
Product liability expense (Note 20)											20,590
Amortization of acquisition-related intangible assets											9,207
Transaction costs(b)											3,233

Adjusted operating income (loss)	267,392			60,923			(37,928)		—		290,387
Adjusted operating margin %	25.6		%	12.6		%


Depreciation and amortization	34,334			12,256			520		—		47,110
Adjusted EBITDA	301,726			73,179			(37,408)		—		337,497
Adjusted EBITDA margin %	28.9		%	15.1		%
Noncash items:
Pension (income) expense	$	(18,368)		$	6,869		$	—	$	—	$	(11,499)

Total Assets	1,660,776			703,444			11,673		1,083		2,376,976
Capital expenditures	33,324			9,229			—		—		42,553

2021
Net sales to external customers	$	908,068		$	492,114		$	—	$	—	$	1,400,182

Operating income											22,780
Restructuring charges (Note 3)											16,433
Currency exchange losses, net											216
Product liability expense (Note 20)											185,264
Amortization of acquisition-related intangible assets											8,764
Transaction costs(b)											7,120

Adjusted operating income (loss)	202,496			73,279			(35,198)				240,577
Adjusted operating margin %	22.3		%	14.9		%


Depreciation and amortization	31,236			13,718			463		—		45,417
Adjusted EBITDA	233,732			86,997			(34,735)		—		285,994
Adjusted EBITDA margin %	25.7		%	17.7		%
Noncash items:
Pension (income) expense	$	(2,916)		$	5,790		$	—	$	—	$	2,874

Total Assets	1,661,619			720,257			13,034		1,486		2,396,396
Capital expenditures	25,148			11,408			7,281		—		43,837
(a)Reconciling items consist primarily of intercompany eliminations and items not directly attributable to operating segments. (b)Transaction costs include advisory, legal, accounting, valuation, and other professional or consulting fees incurred during acquisitions and divestitures. These costs are included in Selling, general and administrative expense in the Consolidated Statements of Income

Geographic information on Net sales to external customers, based on country of origin:


(In thousands)	2023		2022		2021
United States	$	1,036,521	$	876,945	$	746,825
Other	751,126		651,008		653,357
Total	$	1,787,647	$	1,527,953	$	1,400,182

Geographic information on tangible long-lived assets, net, based on country of origin:


(In thousands)	2023		2022		2021
United States	$	156,937	$	159,345	$	155,667



Other	108,238		92,349		102,304
Total	$	265,175	$	251,694	$	257,971

Total Net sales by product portfolio was as follows:


2023	Consolidated			Americas			International
(In thousands)	Dollars		Percent	Dollars		Percent	Dollars		Percent
Firefighter Safety (a)	$	684,224	38%	$	501,676	41%	$	182,548	33%
Detection (b)	634,915		36%	419,312		34%	215,603		39%
Industrial PPE and Other (c)	468,508		26%	314,606		25%	153,902		28%




Total	$	1,787,647	100%	$	1,235,594	100%	$	552,053	100%

2022	Consolidated			Americas			International
(In thousands)	Dollars		Percent	Dollars		Percent	Dollars		Percent
Firefighter Safety (a)	$	578,935	38%	$	416,427	40%	$	162,508	34%
Detection (b)	529,735		35%	349,543		34%	180,192		37%

Industrial PPE and Other (c)	419,283		27%	277,268		26%	142,015		29%




Total	$	1,527,953	100%	$	1,043,238	100%	$	484,715	100%

2021	Consolidated			Americas			International
(In thousands)	Dollars		Percent	Dollars		Percent	Dollars		Percent
Firefighter Safety (a)	$	526,326	38%	$	354,426	39%	$	171,900	35%
Detection (b)	461,779		33%	292,058		32%	169,721		34%

Industrial PPE and Other (c)	412,077		29%	261,584		29%	150,493		31%




Total	$	1,400,182	100%	$	908,068	100%	$	492,114	100%
(a) Firefighter Safety includes Breathing Apparatus and Firefighter Helmets and Protective Apparel, and includes sales from the Bristol acquisition from January 25, 2021 onward (International). (b) Detection includes Fixed Gas and Flame Detection and Portable Gas detection, and includes sales from the Bacharach acquisition from July 1, 2021 onward (Americas and International). (c) Industrial PPE and Other includes Industrial Head Protection, Fall Protection and Non-Core.

- Definition

The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 22
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-22

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
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-Name Accounting Standards Codification
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-Paragraph 15
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-15

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
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-Name Accounting Standards Codification
-Section 50
-Paragraph 31
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-URI https://asc.fasb.org//1943274/2147482810/280-10-50-31

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-Paragraph 32
-Subparagraph (d)
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-URI https://asc.fasb.org//1943274/2147482810/280-10-50-32

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
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-Name Accounting Standards Codification
-Section 50
-Paragraph 42
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-42

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-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 32
-Subparagraph (f)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-32

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-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 40
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-40

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-Topic 280
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org//280/tableOfContent

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
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-Section 50
-Paragraph 26
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-26

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-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 34
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-34

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 41
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-41

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 21
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-21

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 21
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-21

Reference 14: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 32
-Subparagraph (e)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-32

+ Details

Schedule II - Valuation and Qualifying Accounts

12 Months Ended

Dec. 31, 2023

SEC Schedule, 12-09, Valuation and Qualifying Accounts [Abstract]

Schedule II - Valuation and Qualifying Accounts

MSA SAFETY INCORPORATED

VALUATION AND QUALIFYING ACCOUNTS

THREE YEARS ENDED DECEMBER 31, 2023


	2023		2022		2021
	(In thousands)
Allowance for credit loss:
Balance at beginning of year	$	6,769	$	5,789	$	5,344
Additions—
Charged to costs and expenses	1,899		1,253		1,645
Deductions—
Deductions from reserves, net (1)(2)	1,603		273		1,200
Balance at end of year	$	7,065	$	6,769	$	5,789
Income tax valuation allowance:
Balance at beginning of year	$	10,017	$	8,812	$	7,188
Additions—
Charged to costs and expenses (3)	2,673		2,771		2,575
Deductions—
Deductions from reserves (3)	3,019		1,566		951
Balance at end of year	$	9,671	$	10,017	$	8,812

(1)Bad debts written off, net of recoveries.

(2)Activity for 2023, 2022 and 2021 includes currency translation gains (losses) of $1,368, $202 and $79, respectively.

(3)Activity for 2023, 2022 and 2021 includes currency translation gains (losses) of $16, $622 and $29, respectively.

Cash and Cash Equivalents (Detail) $ in Thousands	Dec. 31, 2023 USD ($)
Cash and Cash Equivalents [Abstract]
Gross cash pool position	$ 91,249
Less: cash pool borrowings	(88,509)
Net cash pool position	$ 2,740

Stock Plans - Summary of Performance Stock Unit Activity (Detail) - Performance stock - $ / shares	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Shares
Beginning balance (in shares)	178,760	193,335	200,212
Granted (in shares)	77,654	81,504	52,309
Vested (in shares)	(53,407)	(55,447)	(64,543)
Performance adjustments (in shares)	(3,009)	(22,147)	5,357
Forfeited (in shares)	(10,777)	(18,485)
Ending balance (in shares)	189,221	178,760	193,335
Weighted Average Exercise Price
Beginning balance (in dollars per share)	$ 146.28	$ 129.86	$ 104.69
Granted (in dollars per share)	132.39	142.38	175.59
Vested (in dollars per share)	127.36	101.38	85.41
Performance adjustments (in dollars per share)	127.40	99.84	88.45
Forfeited (in dollars per share)	147.06	147.66
Ending balance (in dollars per share)	$ 146.17	$ 146.28	$ 129.86

Property, Plant, and Equipment

12 Months Ended

Dec. 31, 2023

Property, Plant and Equipment [Abstract]

Property, Plant, and Equipment

The following table sets forth the components of property, plant and equipment:


	December 31,
(In thousands)	2023		2022
Land	$	4,332	$	4,884

Buildings	141,027		138,618
Machinery and equipment	498,148		466,394
Construction in progress	24,404		22,097
Total	667,911		631,993
Less accumulated depreciation	(456,034)		(424,441)
Property, plant and equipment, net	$	211,877	$	207,552

Income Taxes - Reconciliation Between U.S. Federal Income Tax Rate and Effective Tax Rate (Detail)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Income Tax Disclosure [Abstract]
U.S. federal income tax rate	21.00%	21.00%	21.00%
Nondeductible compensation	1.90%	1.20%	15.30%
Valuation allowances	(0.20%)	0.80%	7.00%
Employee share-based payments	(0.40%)	(0.80%)	(18.30%)
Taxes on non-U.S. income	(0.60%)	0.10%	(10.90%)
State income taxes-U.S.	3.70%	2.90%	(7.00%)
Research and development credit	(0.80%)	(0.40%)	(5.30%)
Foreign exchange on entity closures	0.00%	0.30%	(0.40%)
Taxes on non-U.S. income - U.S., Canadian & European reorganization	(0.50%)	0.00%	0.00%
Divestiture (Note 20)	46.60%	0.00%	0.00%
Other	0.90%	(0.40%)	6.30%
Effective income tax rate	71.60%	24.70%	7.70%

Other Income, Net

12 Months Ended

Dec. 31, 2023

Other Income and Expenses [Abstract]

Other Income, Net


	Year ended December 31,
(In thousands)	2023		2022		2021
Components of net periodic benefit income other than service cost (Note 15)	$	14,107	$	22,286	$	8,321
Interest income	8,184		4,155		3,256
Loss on asset write-down and dispositions, net	(173)		(6,290)		(788)
Other, net	(17)		905		793


Total other income, net	$	22,101	$	21,056	$	11,582

During the years ended December 31, 2023, 2022 and 2021, we recognized $8.2 million, $4.2 million and $3.3 million of other income, respectively, related to interest earned on cash balances, short-term investments and notes receivable from insurance companies. The short-term investments and notes receivables from insurance companies were divested as of January 5, 2023. Please refer to Note 20—Contingencies for further discussion on the Company's notes receivables from insurance companies.

Restructuring Charges - Roll Forward (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Restructuring Reserve [Roll Forward]
Restructuring reserve, beginning balance	$ 15.0	$ 21.0	$ 22.5
Restructuring charges	9.9	8.0	16.4
Currency translation and other adjustments	0.0	(1.2)	(0.3)
Cash payments / utilization	(15.1)	(12.8)	(17.6)
Restructuring reserve, ending balance	9.8	15.0	21.0
Corporate
Restructuring Reserve [Roll Forward]
Restructuring reserve, beginning balance	0.5	0.3	0.4
Restructuring charges	2.1	0.6	0.6
Currency translation and other adjustments	0.0	0.0	0.0
Cash payments / utilization	(2.6)	(0.4)	(0.7)
Restructuring reserve, ending balance	0.0	0.5	0.3
Americas
Restructuring Reserve [Roll Forward]
Restructuring reserve, beginning balance	1.7	3.3	2.8
Restructuring charges	3.1	2.3	4.6
Currency translation and other adjustments	(0.1)	0.1	(0.1)
Cash payments / utilization	(3.9)	(4.0)	(4.0)
Restructuring reserve, ending balance	0.8	1.7	3.3
International
Restructuring Reserve [Roll Forward]
Restructuring reserve, beginning balance	12.8	17.4	19.3
Restructuring charges	4.7	5.1	11.2
Currency translation and other adjustments	0.1	(1.3)	(0.2)
Cash payments / utilization	(8.6)	(8.4)	(12.9)
Restructuring reserve, ending balance	$ 9.0	$ 12.8	$ 17.4

Leases - Future Lease Payments (Detail) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Leases [Abstract]
2022	$ 11,100
2023	9,500
2024	7,900
2025	6,400
2026	5,500
After 2028	23,500
Lease Liability	63,900
Less: Imputed interest	9,900
Present value of operating lease liabilities	$ 54,000
Operating Lease, Liability, Current, Statement of Financial Position [Extensible List]	Other current liabilities
Less: Current portion operating lease liabilities	$ 9,500
Noncurrent operating lease liabilities (Note 17)	$ 44,495	$ 35,345

Inventories (Tables)

12 Months Ended

Dec. 31, 2023

Inventory Disclosure [Abstract]

Schedule of Inventories

The following table sets forth the components of inventory:


	December 31,
(In thousands)	2023		2022
Finished products	$	88,687	$	97,142
Work in process	15,378		16,360
Raw materials and supplies	188,539		224,814
Total inventories	$	292,604	$	338,316

Pensions and Other Post-retirement Benefits - Schedule of Assumptions Used to Determine Benefit Obligations and Net Periodic Benefit Cost (Detail)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Pension Benefits
Defined Benefit Plan Disclosure [Line Items]
Assumptions used to determine benefit obligations, average discount rate	4.75%	5.01%
Assumptions used to determine benefit obligations, rate of compensation increase	3.78%	4.61%
Assumptions used to determine net periodic benefit cost, average discount rate, service cost	5.23%	3.12%
Assumptions used to determine net periodic benefit cost, average discount rate, interest cost	4.91%	2.17%
Assumptions used to determine net periodic benefit cost, expected return on plan assets	6.86%	8.77%
Assumptions used to determine net periodic benefit cost, rate of compensation increase	4.61%	4.58%
Other Benefits
Defined Benefit Plan Disclosure [Line Items]
Assumptions used to determine benefit obligations, average discount rate	4.88%	5.09%
Assumptions used to determine benefit obligations, rate of compensation increase	3.00%	3.00%
Assumptions used to determine net periodic benefit cost, average discount rate, service cost	5.15%	2.84%
Assumptions used to determine net periodic benefit cost, average discount rate, interest cost	5.09%	2.04%
Assumptions used to determine net periodic benefit cost, expected return on plan assets	0.00%	0.00%
Assumptions used to determine net periodic benefit cost, rate of compensation increase	3.00%	2.91%

Contingencies - Warranty Reserve (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Warranty Expense [Rollforward]
Beginning warranty reserve	$ 15,230	$ 12,423	$ 11,428
Warranty payments	(9,794)	(10,631)	(8,987)
Warranty claims	8,899	14,544	10,225
Provision for product warranties and other adjustments	(47)	(1,106)	(243)
Ending warranty reserve	$ 14,288	$ 15,230	$ 12,423

Stock Plans (Tables)

12 Months Ended

Dec. 31, 2023

Share-Based Payment Arrangement [Abstract]

Schedule of Stock-Based Compensation Expense

Stock-based compensation expense was as follows:


(In thousands)	2023		2022		2021
Restricted stock units	$	8,062	$	6,488	$	5,797
Stock options	—		49		81
Performance stock units	21,961		13,113		13,030
Total stock-compensation expense before income taxes	30,023		19,650		18,908
Income tax benefit	7,356		4,814		4,633
Total stock-compensation expense, net of income tax benefit	$	22,667	$	14,836	$	14,275

Summary of Option Activity

A summary of option activity follows:


	Shares	Weighted Average Exercise Price		Exercisable at Year-end
Outstanding January 1, 2021	283,998	$	46.23

Exercised	(122,087)	47.25

Forfeited	(210)	43.75
Outstanding December 31, 2021	161,701	45.47		161,347

Exercised	(103,545)	44.91


Outstanding December 31, 2022	58,156	46.48		58,156

Exercised	(31,394)	46.90
Forfeited	(226)	49.44
Outstanding December 31, 2023	26,536	$	45.95	26,536

Characteristics of Outstanding and Exercisable Stock Options

For various exercise price ranges, characteristics of outstanding and exercisable stock options at December 31, 2023 were as follows:


	Stock Options Outstanding and Exercisable
Range of Exercise Prices	Shares	Weighted-Average
		Exercise Price		Remaining Life

$33.01 – $45.00	17,820	$	44.50	1.66
$45.01 – $57.93	8,716	48.92		1.73
$33.01 – $57.93	26,536	$	45.95	1.68

Summary of Restricted Stock Unit Activity

A summary of restricted stock unit activity follows:


	Shares	Weighted Average Grant Date Fair Value
Unvested January 1, 2021	146,191	$	105.83
Granted	43,146	167.13
Vested	(65,225)	95.43
Forfeited	(5,769)	132.54
Unvested at December 31, 2021	118,343	132.62
Granted	87,697	130.28
Vested	(51,369)	113.96
Forfeited	(8,785)	139.66
Unvested at December 31, 2022	145,886	137.36
Granted	81,150	142.92
Vested	(43,107)	126.27
Forfeited	(10,078)	140.28
Unvested at December 31, 2023	173,851	$	142.73

Summary of Performance Stock Unit Activity

A summary of performance stock unit activity follows:


	Shares	Weighted Average Grant Date Fair Value
Unvested at January 1, 2021	200,212	$	104.69
Granted	52,309	175.59
Vested	(64,543)	85.41
Performance adjustments	5,357	88.45

Unvested at December 31, 2021	193,335	129.86
Granted	81,504	142.38
Vested	(55,447)	101.38
Performance adjustments	(22,147)	99.84
Forfeited	(18,485)	147.66
Unvested at December 31, 2022	178,760	146.28
Granted	77,654	132.39
Vested	(53,407)	127.36
Performance adjustments	(3,009)	127.40
Forfeited	(10,777)	147.06
Unvested at December 31, 2023	189,221	$	146.17

Property, Plant, and Equipment (Tables)

12 Months Ended

Dec. 31, 2023

Property, Plant and Equipment [Abstract]

Property, Plant and Equipment

The following table sets forth the components of property, plant and equipment:


	December 31,
(In thousands)	2023		2022
Land	$	4,332	$	4,884

Buildings	141,027		138,618
Machinery and equipment	498,148		466,394
Construction in progress	24,404		22,097
Total	667,911		631,993
Less accumulated depreciation	(456,034)		(424,441)
Property, plant and equipment, net	$	211,877	$	207,552

Contingencies - Additional Information (Detail) $ in Thousands		12 Months Ended
	Jan. 05, 2023 USD ($)	Dec. 31, 2023 USD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)	Feb. 07, 2024 lawsuit claim classAction
Loss Contingencies [Line Items]
Product liability accrual			$ 395,100
Product liability, expense		$ 3	20,590	$ 185,264
Insurance receivables		0	127,600	130,200
Insurance receivables, current			17,300
Insurance receivable, noncurrent			110,300
Notes receivable from insurance companies		0	44,600	48,500
Notes receivable from insurance companies, current		0	5,931
Notes receivable from insurance companies, noncurrent		0	38,695
Tax-effected loss on divestiture		199,578	0	0
Loss on disposition		173	6,290	788
Product warranty expense		8,900	13,400	$ 10,000
MSA LLC \| Joint Venture By R&Q Insurance Holdings Ltd. And Obra Capital, Inc.
Loss Contingencies [Line Items]
Contributed cash and cash equivalents by business acquiree	$ 35,000
MSA LLC \| Discontinued Operations, Disposed of by Sale
Loss Contingencies [Line Items]
Contributed cash and cash equivalents in divestiture	$ 341,200	341,200
Tax-effected loss on divestiture		199,600
Disposal group, transaction costs		5,600
Single Incident
Loss Contingencies [Line Items]
Product liability accrual		$ 1,300	1,400
Claims settled, but not yet paid
Loss Contingencies [Line Items]
Product liability accrual			13,400
Damages From Product Substances \| Subsequent Event
Loss Contingencies [Line Items]
Number of lawsuits (in lawsuits) \| claim					10,578
Number of lawsuits \| lawsuit					467
Loss Contingency, Pending Class Action, Number \| classAction					1
Other current liabilities \| Cumulative trauma
Loss Contingencies [Line Items]
Product liability accrual			65,100
Other noncurrent liabilities \| Cumulative trauma
Loss Contingencies [Line Items]
Product liability accrual			$ 330,000

Income Taxes - Reconciliation of Change in Tax Liability for Unrecognized Tax Benefits (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Reconciliation of Unrecognized Tax Benefits, Excluding Amounts Pertaining to Examined Tax Returns [Roll Forward]
Beginning balance	$ 5,192	$ 4,937
Adjustments for tax positions related to the current year	0	100
Adjustments for tax positions related to prior years	(1,116)	155
Settlements	0	0
Statute expiration	(992)	0
Ending balance	$ 3,084	$ 5,192

Goodwill and Intangible Assets - Schedule of Changes in Goodwill (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Goodwill [Roll Forward]
Balance at January 1	$ 620,622	$ 636,858
Measurement period adjustment	0	(1,041)
Currency translation	6,912	(15,195)
Balance at December 31	$ 627,534	$ 620,622

- Definition

Amount after accumulated impairment loss of an asset representing future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized.

+ References + Details

Contingencies - Summary of Notes Receivable from Insurance Companies and Activity During the Year (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Movement in Loss Contingency Receivable, Increase (Decrease) [Roll Forward]
Balance beginning of period	$ 44.6	$ 48.5
Divestiture of MSA LLC	(44.6)	0.0
Additions	0.0	1.2
Collections	0.0	(5.1)
Balance end of period	$ 0.0	$ 44.6

Segment Information - Schedule Of Reportable Segment Information (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Segment Reporting Information [Line Items]
Net sales to external customers	$ 1,787,647	$ 1,527,953	$ 1,400,182
Operating income	231,320	239,137	22,780
Restructuring charges	9,892	7,965	16,433
Currency exchange losses, net	17,079	10,255	216
Loss on divestiture of MSA LLC	129,211	0	0
Product liability expense (Note 20)	3	20,590	185,264
Acquisition related costs	9,246	9,207	8,764
Transaction costs	965	3,233	7,120
Adjusted operating income (loss)	397,716	290,387	240,577
Depreciation and amortization	51,527	47,110	45,417
Adjusted EBITDA	449,243	337,497	285,994
Pension (income) expense	(7,915)	(11,499)	2,874
Total Assets	2,170,150	2,376,976	2,396,396
Capital expenditures	42,764	42,553	43,837
Americas
Segment Reporting Information [Line Items]
Net sales to external customers	1,235,594	1,043,238	908,068
Operating Segments \| Americas
Segment Reporting Information [Line Items]
Net sales to external customers	1,235,594	1,043,238	908,068
Adjusted operating income (loss)	$ 359,617	$ 267,392	$ 202,496
Adjusted operating margin %	29.10%	25.60%	22.30%
Depreciation and amortization	$ 36,979	$ 34,334	$ 31,236
Adjusted EBITDA	$ 396,596	$ 301,726	$ 233,732
Adjusted EBITDA margin %	32.10%	28.90%	25.70%
Pension (income) expense	$ (11,873)	$ (18,368)	$ (2,916)
Total Assets	1,433,244	1,660,776	1,661,619
Capital expenditures	28,011	33,324	25,148
Operating Segments \| International
Segment Reporting Information [Line Items]
Net sales to external customers	552,053	484,715	492,114
Adjusted operating income (loss)	$ 89,699	$ 60,923	$ 73,279
Adjusted operating margin %	16.20%	12.60%	14.90%
Depreciation and amortization	$ 13,705	$ 12,256	$ 13,718
Adjusted EBITDA	$ 103,404	$ 73,179	$ 86,997
Adjusted EBITDA margin %	18.70%	15.10%	17.70%
Pension (income) expense	$ 3,958	$ 6,869	$ 5,790
Total Assets	734,856	703,444	720,257
Capital expenditures	13,341	9,229	11,408
Corporate
Segment Reporting Information [Line Items]
Net sales to external customers	0	0	0
Restructuring charges		600	600
Adjusted operating income (loss)	(51,600)	(37,928)	(35,198)
Depreciation and amortization	843	520	463
Adjusted EBITDA	(50,757)	(37,408)	(34,735)
Pension (income) expense		0	0
Total Assets	320	11,673	13,034
Capital expenditures	1,412	0	7,281
Reconciling Items
Segment Reporting Information [Line Items]
Net sales to external customers	0	0	0
Adjusted operating income (loss)		0
Depreciation and amortization		0	0
Adjusted EBITDA		0	0
Pension (income) expense		0	0
Total Assets	1,730	1,083	1,486
Capital expenditures	$ 0	$ 0	$ 0

Restructuring Charges

12 Months Ended

Dec. 31, 2023

Restructuring and Related Activities [Abstract]

Restructuring Charges

During the years ended December 31, 2023, 2022 and 2021, we recorded restructuring charges of $9.9 million, $8.0 million and $16.4 million, respectively. These charges were primarily related to our ongoing initiatives to adjust our cost structure and improve productivity.

Americas segment restructuring charges of $3.1 million during the year ended December 31, 2023, were related to manufacturing footprint optimization activities. International segment restructuring charges of $4.7 million during the year ended December 31, 2023, were related to ongoing initiatives to drive profitable growth and improve productivity. Corporate segment restructuring charges of $2.1 million during the year ended December 31, 2023, were related to footprint optimization activities and management restructuring.

A total of 152 positions were eliminated in 2023. There were 62 positions eliminated in the Americas segment, 75 in the International segment, and 15 in the Corporate segment.

Americas segment restructuring charges of $2.3 million during the year ended December 31, 2022, were related to

various optimization activities. International segment restructuring charges of $5.1 million during the year ended December 31, 2022, were primarily related to the implementation of our new European Shared Service Center in Warsaw, Poland. Corporate segment restructuring charges of $0.6 million during the year ended December 31, 2022, were primarily related to programs to

realign the organization and adjust our operations in response to current business conditions.

A total of 151 positions were eliminated in 2022. There were 24 positions eliminated in the Americas segment, 123 in the International segment, and 4 in the Corporate segment.

Americas segment restructuring charges of $4.6 million during the year ended December 31, 2021, were primarily related

to integration related activities and costs associated with our global Fixed Gas & Flame Detection manufacturing footprint

optimization as well as programs to adjust our operations in response to current business conditions. International segment restructuring charges of $11.2 million during the year ended December 31, 2021, were primarily related to our initiatives to

drive profitable growth and right size our operations. Corporate segment restructuring charges of $0.6 million during the year ended December 31, 2021, were primarily related to programs to adjust our operations in response to current business conditions.

A total of 143 positions were eliminated in 2021. There were 66 positions eliminated in the Americas segment, 71 in the International segment, and 6 in the Corporate segment.

Activity and reserve balances for restructuring charges by segment were as follows:


(in millions)	Americas		International		Corporate		Total
Reserve balances at January 1, 2021	$	2.8	$	19.3	$	0.4	$	22.5
Restructuring charges	4.6		11.2		0.6		16.4
Currency translation and other adjustments	(0.1)		(0.2)		—		(0.3)
Cash payments / utilization	(4.0)		(12.9)		(0.7)		(17.6)
Reserve balances at December 31, 2021	$	3.3	$	17.4	$	0.3	$	21.0
Restructuring charges	2.3		5.1		0.6		8.0
Currency translation and other adjustments	0.1		(1.3)		—		(1.2)
Cash payments / utilization	(4.0)		(8.4)		(0.4)		(12.8)
Reserve balances at December 31, 2022	$	1.7	$	12.8	$	0.5	$	15.0
Restructuring charges	3.1		4.7		2.1		9.9
Currency translation and other adjustments	(0.1)		0.1		—		—
Cash payments / utilization	(3.9)		(8.6)		(2.6)		(15.1)
Reserve balances at December 31, 2023	$	0.8	$	9.0	$	—	$	9.8

Restructuring reserves at December 31, 2023 and 2022 are included in Other current liabilities in our Consolidated Balance Sheets.

Pensions and Other Post-retirement Benefits - Schedule of Reconciliation of Level Three Assets (Detail) - Significant Unobservable Inputs (Level 3) - Insurance contracts - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Fair value of plan assets at January 1	$ 4,454	$ 4,211
Net realized and unrealized gains	208	(119)
Net purchases, issuances and settlements	960	362
Fair value of plan assets at December 31	$ 5,622	$ 4,454

- Definition

Amount of asset segregated and restricted to provide benefit under defined benefit plan. Asset includes, but is not limited to, stock, bond, other investment, earning from investment, and contribution by employer and employee.

+ References + Details

Acquisitions - Preliminary Fair Values of the Assets Acquired and Liabilities Assumed (Detail) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Jul. 01, 2021	Jan. 25, 2021
Business Acquisition [Line Items]
Goodwill	$ 627,534	$ 620,622	$ 636,858
Bacharach Inc
Business Acquisition [Line Items]
Cash included in current assets				$ 11,700
Current assets				32,100
Property, plant and equipment and other noncurrent assets				4,300
Goodwill				193,500
Total assets acquired				388,400
Total liabilities assumed				(47,300)
Net assets acquired				341,100
Bristol Uniforms and Bell Apparel
Business Acquisition [Line Items]
Cash included in current assets					$ 13,300
Current assets					37,100
Net investment in sales-type leases, noncurrent					29,000
Property, plant and equipment and other noncurrent assets					12,000
Goodwill					4,900
Total assets acquired					88,900
Total liabilities assumed					(12,600)
Net assets acquired					76,300
Customer relationships \| Bacharach Inc
Business Acquisition [Line Items]
Finite-lived intangible assets				123,000
Customer relationships \| Bristol Uniforms and Bell Apparel
Business Acquisition [Line Items]
Finite-lived intangible assets					4,500
Developed technology \| Bacharach Inc
Business Acquisition [Line Items]
Finite-lived intangible assets				20,500
Trade name and other intangible assets \| Bristol Uniforms and Bell Apparel
Business Acquisition [Line Items]
Finite-lived intangible assets					$ 1,400
Trade name \| Bacharach Inc
Business Acquisition [Line Items]
Indefinite-lived intangible assets				$ 15,000

Stock Plans

12 Months Ended

Dec. 31, 2023

Share-Based Payment Arrangement [Abstract]

Stock Plans

The 2023 Management Equity Incentive Plan and its predecessor, the 2016 Management Equity Incentive Plan, provide for various forms of stock-based compensation for eligible employees through May 2033 including stock options, restricted stock awards, restricted stock units and performance stock units. The 2017 Non-Employee Directors’ Equity Incentive Plan provides for grants of stock options and restricted stock to non-employee directors through May 2027. Stock options are granted at market prices and expire after ten years. Stock options are exercisable beginning three years after the grant date. Restricted stock and restricted stock units are granted without payment to the Company and generally vest three years after the grant date. Restricted stock and restricted stock units are valued at the market value of the stock on the grant date. Performance stock units with a market condition are valued at an estimated fair value using a Monte Carlo simulation model. The final number of shares to be issued for performance stock units may range from zero to 240% of the target award based on achieving the specified performance targets over the performance period and further range based upon the achieved market metric over the performance period. In general, unvested stock options, restricted stock and performance stock units are forfeited if the participant’s employment with the Company terminates for any reason other than retirement, death or disability. We issue Treasury shares for stock option exercises and grants of restricted stock and performance stock. Please refer to Note 7—Capital Stock for further information regarding stock compensation share issuance. As of December 31, 2023, there were 1,869,407 and 68,439 shares, respectively, reserved for future grants under the management and non-employee directors’ equity incentive plans.

Stock-based compensation expense was as follows:


(In thousands)	2023		2022		2021
Restricted stock units	$	8,062	$	6,488	$	5,797
Stock options	—		49		81
Performance stock units	21,961		13,113		13,030
Total stock-compensation expense before income taxes	30,023		19,650		18,908
Income tax benefit	7,356		4,814		4,633
Total stock-compensation expense, net of income tax benefit	$	22,667	$	14,836	$	14,275

We did not capitalize any stock-based compensation expense, and all expense is included in Selling, general and administrative expense in the Consolidated Statements of Income.

A summary of option activity follows:


	Shares	Weighted Average Exercise Price		Exercisable at Year-end
Outstanding January 1, 2021	283,998	$	46.23

Exercised	(122,087)	47.25

Forfeited	(210)	43.75
Outstanding December 31, 2021	161,701	45.47		161,347

Exercised	(103,545)	44.91


Outstanding December 31, 2022	58,156	46.48		58,156

Exercised	(31,394)	46.90
Forfeited	(226)	49.44
Outstanding December 31, 2023	26,536	$	45.95	26,536

For various exercise price ranges, characteristics of outstanding and exercisable stock options at December 31, 2023 were as follows:


	Stock Options Outstanding and Exercisable
Range of Exercise Prices	Shares	Weighted-Average
		Exercise Price		Remaining Life

$33.01 – $45.00	17,820	$	44.50	1.66
$45.01 – $57.93	8,716	48.92		1.73
$33.01 – $57.93	26,536	$	45.95	1.68

Cash received from the exercise of stock options was $1.5 million, $4.7 million and $5.8 million for the years ended December 31, 2023, 2022 and 2021, respectively. The tax benefit we realized from these exercises was $0.9 million, $1.9 million and $4.3 million for the years ended December 31, 2023, 2022 and 2021, respectively.

Stock options become exercisable when they are vested. The aggregate intrinsic value of stock options exercisable and outstanding at December 31, 2023 was $3.3 million.

Restricted stock awards and restricted stock units are valued at the market value of the stock on the grant date. A summary of restricted stock unit activity follows:


	Shares	Weighted Average Grant Date Fair Value
Unvested January 1, 2021	146,191	$	105.83
Granted	43,146	167.13
Vested	(65,225)	95.43
Forfeited	(5,769)	132.54
Unvested at December 31, 2021	118,343	132.62
Granted	87,697	130.28
Vested	(51,369)	113.96
Forfeited	(8,785)	139.66
Unvested at December 31, 2022	145,886	137.36
Granted	81,150	142.92
Vested	(43,107)	126.27
Forfeited	(10,078)	140.28
Unvested at December 31, 2023	173,851	$	142.73

A summary of performance stock unit activity follows:


	Shares	Weighted Average Grant Date Fair Value
Unvested at January 1, 2021	200,212	$	104.69
Granted	52,309	175.59
Vested	(64,543)	85.41
Performance adjustments	5,357	88.45

Unvested at December 31, 2021	193,335	129.86
Granted	81,504	142.38
Vested	(55,447)	101.38
Performance adjustments	(22,147)	99.84
Forfeited	(18,485)	147.66
Unvested at December 31, 2022	178,760	146.28
Granted	77,654	132.39
Vested	(53,407)	127.36
Performance adjustments	(3,009)	127.40
Forfeited	(10,777)	147.06
Unvested at December 31, 2023	189,221	$	146.17

The 2023 performance adjustments above relate primarily to 2020 performance unit awards which vested in the first quarter of 2023 at 94.9% of the target award based on both cumulative performance against EBITDA margin and revenue growth targets and MSA's TSR during the three-year performance period.

During the years ended December 31, 2023, 2022 and 2021, the total intrinsic value of stock options exercised (the difference between the market price on the date of exercise and the option price paid to exercise the option) was $3.7 million, $8.6 million and $13.0 million, respectively. The fair values of restricted stock vested during the years ended December 31, 2023, 2022 and 2021 were $5.4 million, $5.9 million and $6.2 million, respectively. The fair value of performance stock units vested during the years ended December 31, 2023, 2022 and 2021 was $6.8 million, $5.6 million and $5.5 million, respectively.

On December 31, 2023, there was $21.1 million of unrecognized stock-based compensation expense. The weighted average period over which this expense is expected to be recognized was approximately 1.7 years.

Other Income, Net - Schedule of Other Income (Loss) (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Other Income and Expenses [Abstract]
Components of net periodic benefit income other than service cost (Note 15)	$ 14,107	$ 22,286	$ 8,321
Interest income	8,184	4,155	3,256
Loss on asset write-down and dispositions, net	(173)	(6,290)	(788)
Other, net	(17)	905	793
Total other income, net	$ 22,101	$ 21,056	$ 11,582

- Definition

Amount of operating interest income, including, but not limited to, amortization and accretion of premiums and discounts on securities.

+ References + Details

Goodwill and Intangible Assets

12 Months Ended

Dec. 31, 2023

Goodwill and Intangible Assets Disclosure [Abstract]

Goodwill and Intangible Assets

Changes in goodwill during the years ended December 31, 2023 and 2022, were as follows:


(In thousands)	2023		2022
Balance at January 1	$	620,622	$	636,858

Measurement period adjustment	—		(1,041)

Currency translation	6,912		(15,195)
Balance at December 31	$	627,534	$	620,622

At December 31, 2023, goodwill of $447.6 million and $179.9 million related to the Americas and International reportable segments, respectively.

Changes in intangible assets, net of accumulated amortization, during the years ended December 31, 2023 and 2022, were as follows:


(In thousands)	2023		2022
Net balance at January 1	$	281,853	$	306,948

Amortization expense	(18,085)		(19,137)
Currency translation	2,366		(5,958)
Net balance at December 31	$	266,134	$	281,853


(In millions)		December 31, 2023						December 31, 2022
Intangible Assets:	Weighted Average Useful Life (years)	Gross Carrying Amount		Accumulated Amortization		Net Carrying Amount		Gross Carrying Amount		Accumulated Amortization		Net Carrying Amount
Customer relationships	19	$	181.8	$	(46.5)	$	135.3	$	178.7	$	(35.3)	$	143.4
Distribution agreements	20	66.0		(30.2)		35.8		65.8		(26.9)		38.9
Technology related assets	8	49.9		(32.7)		17.2		49.5		(29.3)		20.2
Patents, trademarks and copyrights	16	34.5		(16.8)		17.7		34.0		(14.8)		19.2
License agreements	5	5.4		(5.4)		—		5.4		(5.3)		0.1
Other	3	3.4		(3.3)		0.1		3.3		(3.2)		0.1
Total	17	$	341.0	$	(134.9)	$	206.1	$	336.7	$	(114.8)	$	221.9

At December 31, 2023, the above intangible assets balance includes a trade name related to the Globe acquisition with an indefinite life totaling $60.0 million.

Intangible asset amortization expense over the next five years is expected to be approximately $17.9 million in 2024, $17.7 million in 2025, $17.3 million in 2026, $17.2 million in 2027, and $17.0 million in 2028.

Pensions and Other Post-retirement Benefits - Components of Net Periodic Benefit Cost (Credit) (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Pension Benefits
Defined Benefit Plan Disclosure [Line Items]
Service cost	$ 7,587	$ 12,281	$ 12,910
Interest cost	23,775	14,377	11,518
Expected return on plan assets	(39,639)	(49,646)	(37,368)
Amortization of prior service cost (credit)	161	139	164
Recognized net actuarial losses	186	11,704	17,458
Settlement/curtailment loss (gain)	15	(354)	(2,234)
Net periodic benefit cost	(7,915)	(11,499)	2,448
Other Benefits
Defined Benefit Plan Disclosure [Line Items]
Service cost	214	327	398
Interest cost	1,090	590	476
Expected return on plan assets	0	0	0
Amortization of prior service cost (credit)	(245)	(338)	(358)
Recognized net actuarial losses	550	1,242	1,597
Settlement/curtailment loss (gain)	0	0	0
Net periodic benefit cost	$ 1,609	$ 1,821	$ 2,113

Income Taxes - Components of Income Before Income Taxes (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Income Tax Disclosure [Abstract]
U.S. income (loss)	$ 80,229	$ 170,426	$ (59,746)
Non-U.S. income	126,459	68,107	83,350
Income before income taxes	206,688	238,533	23,604
Current
Federal	49,642	26,022	13,179
State	9,510	7,708	5,000
Non-U.S.	27,101	20,002	22,487
Total current provision	86,253	53,732	40,666
Deferred
Federal	54,272	7,350	(29,631)
State	12,914	862	(7,204)
Non-U.S.	(5,334)	(3,041)	(2,015)
Total deferred provision (benefit)	61,852	5,171	(38,850)
Provision for income taxes	$ 148,105	$ 58,903	$ 1,816

Stock Plans - Summary of Stock Option Activity (Detail) - $ / shares	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Shares
Beginning balance, outstanding (in shares)	58,156	161,701	283,998
Exercised (in shares)	(31,394)	(103,545)	(122,087)
Forfeited (in shares)	(226)		(210)
Ending balance, outstanding (in shares)	26,536	58,156	161,701
Weighted Average Exercise Price
Beginning, weighted average exercise price (in dollars per share)	$ 46.48	$ 45.47	$ 46.23
Exercised (in dollars per share)	46.90	44.91	47.25
Forfeited (in dollars per share)	49.44		43.75
Ending, weighted average exercise price (in dollars per share)	$ 45.95	$ 46.48	$ 45.47
Exercisable at year-end (in shares)	26,536	58,156	161,347

Earnings per Share (Tables)

12 Months Ended

Dec. 31, 2023

Earnings Per Share [Abstract]

Schedule of Earnings per Share


Amounts attributable to MSA Safety Incorporated common shareholders:
(In thousands, except per share amounts)	2023		2022		2021
Net income	$	58,583	$	179,630	$	21,340
Preferred stock dividends	(41)		(41)		(41)
Net income available to common equity	58,542		179,589		21,299
Dividends and undistributed earnings allocated to participating securities	(26)		(30)		(24)
Net income available to common shareholders	$	58,516	$	179,559	$	21,275







Basic weighted-average shares outstanding	39,307		39,232		39,173
Stock options and other stock-based awards	166		175		276
Diluted weighted-average shares outstanding	39,473		39,407		39,449
Antidilutive stock-based awards	—		—		—

Earnings per share:
Basic	$	1.49	$	4.58	$	0.54
Diluted	$	1.48	$	4.56	$	0.54

Significant Accounting Policies	12 Months Ended
Significant Accounting Policies	Dec. 31, 2023
Accounting Policies [Abstract]
Significant Accounting Policies	Significant Accounting Policies General Information and Basis of Presentation—The consolidated financial statements of MSA Safety Incorporated ("MSA" or "the Company") are prepared in conformity with accounting principles generally accepted in the United States of America ("U.S. GAAP") and require management to make certain judgments, estimates, and assumptions. These may affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the consolidated financial statements. They also may affect the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates upon subsequent resolution of identified matters. Principles of Consolidation—The consolidated financial statements include the accounts of the Company and all subsidiaries. Intercompany accounts and transactions are eliminated. Noncontrolling Interests—Noncontrolling interests reflect noncontrolling shareholders’ investments in certain consolidated subsidiaries and their proportionate share of the income and accumulated other comprehensive loss of those subsidiaries. During July 2021, the Company purchased the remaining noncontrolling interests in MSA (China) Safety Equipment Co., Ltd. See Note 14—Acquisitions for further detail. Currency Translation—The functional currency of all significant non-U.S. subsidiaries is the local country currency. Assets and liabilities of these operations are translated at year-end exchange rates. Income statement accounts are translated using the average exchange rates for the reporting period. Translation adjustments for these subsidiaries are reported as a component of shareholders’ equity and are not included in net income. Foreign currency transaction gains and losses are included in net income for the reporting period. Cash Equivalents—Cash equivalents include temporary deposits with financial institutions and highly liquid investments with original maturities of 90 days or less. Highly liquid investments, consisting of money market funds totaling $1.9 million at December 31, 2022, were liquidated and included in the cash contributed in the MSA LLC divestiture transaction. Refer to Note 20—Contingencies to the consolidated financial statements in Part II Item 8 of this Form 10-K for further discussion on the divestiture of MSA LLC on January 5, 2023. Prior to the divestiture, these funds were valued at net asset value (“NAV”) and were required to price and transact at a NAV per share that fluctuated based upon the pricing of the underlying portfolio of securities. Restricted Cash—Restricted cash, which is designated for use other than current operations, is included in prepaid expenses and other current assets in the Consolidated Balance Sheets. Restricted cash balances were $2.0 million and $1.5 million at December 31, 2023 and 2022, respectively. These balances were used to support letter of credit balances. Inventories—Inventories are stated at the lower of cost and net realizable value. Cost is determined using the first-in, first-out ("FIFO") method. It is the Company's general policy to write-down any inventory balance in excess of the last 24 months of consumption and any inventory identified as obsolete. Investment securities—Prior to the divestiture of MSA LLC as discussed above, the Company held investment securities, primarily consisting of fixed income securities which were classified as available-for-sale. The securities were recorded at fair market value and included in “Investments, short-term” in the accompanying Consolidated Balance Sheets with changes in fair market value recorded in other comprehensive income, net of tax. The purchases and sales of these investments were classified as investing activities in the Consolidated Statements of Cash Flows. Property and Depreciation—Property is recorded at cost. Depreciation is computed primarily using the straight-line method over the estimated useful lives of the assets, generally as follows: buildings 20 to 40 years, and machinery and equipment 3 to 10 years. Expenditures for significant renewals and improvements are capitalized. Ordinary repairs and maintenance are expensed as incurred. Gains or losses on property dispositions are included in other expense (income), net and the cost and related accumulated depreciation are removed from the accounts. Depreciation expense for the years ended December 31, 2023, 2022 and 2021 was $41.8 million, $36.7 million and $33.0 million, respectively. Properties, plant, and equipment are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of such assets or asset groups may not be recoverable. Software Development Costs—Software development costs are costs incurred to create, enhance and deploy the Company’s broad range of wireless technology and cloud-based computing safety services. Software development costs, other than software development costs qualifying for capitalization, are expensed as incurred. Costs of computer software developed or obtained for internal use that are incurred in the preliminary project and post implementation stages are expensed as incurred. Certain costs incurred during the application and development stage, which primarily include compensation and related expenses, are capitalized. Additionally, costs of upgrades and enhancements are capitalized when it is probable that the upgrades and enhancements will result in added functionality. During 2023, 2022 and 2021, respectively, there was approximately $12.1 million, $8.7 million and $8.1 million of software development costs capitalized. The Company has unamortized computer software development costs of $18.2 million and $16.5 million as of December 31, 2023 and 2022, respectively, included in property, plant and equipment, net. Capitalized costs are amortized through cost of products sold using the straight-line method over the estimated useful life, which is normally three years, beginning in the period in which the software is ready for its intended use or when the upgrade or enhancement is deployed. Software development amortization expense was $10.4 million, $7.9 million and $4.9 million during the years ended December 31, 2023, 2022 and 2021, respectively. Lessee Arrangements—At the inception of our contracts, we determine if the contract is or contains a lease. A contract is or contains a lease if it conveys the right to control the use of an identified asset for a period of time in exchange for consideration. We have elected to not separate the lease and non-lease components within our lease contracts. Right-of-use assets and operating lease liabilities are recognized based on the present value of lease payments over the lease term at commencement. We use our incremental borrowing rate ("IBR") at the recognition date in determining the present value of future payments for leases that do not have a readily determinable implicit rate. Our IBR reflects a fully secured rate based on our credit rating, taking into consideration the repayment timing of the lease and any impacts due to the economic environment in which the lease operates. Our lease payments are largely fixed. Variable lease payments that depend on an index or a rate are included in the lease payments and are measured using the prevailing index or rate at the measurement date, with differences between the calculated lease payment and the actual lease payment being expensed in the period of the change. Other variable lease payments, including utilities, consumption and common area maintenance as well as repairs, maintenance and mileage overages on vehicles, are expensed during the period incurred. A majority of our real estate leases include options to extend the lease and options to early terminate the lease. Leases with an early termination option generally involve a termination payment. If we are reasonably certain to exercise an option to extend a lease, the extension period is included as part of the right-of-use asset and the lease liability. Some of our leases contain residual value guarantees. These are guarantees made to the lessor that the value of an underlying asset returned to the lessor at the end of a lease will be at least a specified amount. Our leases do not contain restrictions or covenants that restrict us from incurring other financial obligations. For our leases, we have elected to not apply the recognition requirements to leases of less than twelve months. These leases are expensed on a straight-line basis and are not included within the Company's operating lease asset or liability. Lease right-of-use assets and liabilities are recognized based on the present value of the fixed future lease payments over the lease term. Operating leases are included in Operating lease right-of-use assets, net, Other current liabilities, and Noncurrent operating lease liabilities in our Consolidated Balance Sheets. Finance leases are included in Property, plant and equipment, net, Other current liabilities, and Product liability and other noncurrent liabilities in our Consolidated Balance Sheets. Lease expense for all operating leases is classified in Cost of products sold or Selling, general and administrative expense in the Consolidated Statements of Income. For finance leases, the amortization of the right-of-use asset is included in depreciation and amortization, and the interest is included in interest expense. Lessor Arrangements—The Company derives a portion of its revenue from various leasing arrangements where the Company is the lessor, primarily fire service contracts entered into by Bristol which was acquired in January 2021 (Note 14). Such arrangements provide for monthly payments covering equipment provided, maintenance and interest. These arrangements meet the criteria to be accounted for as sales-type leases under Accounting Standards Codification ("ASC") 842 and contain both lease and non-lease components. For a component to be separate, the customer would be able to benefit from the right of use of the component separately or with other resources readily available to the customer and the right of the use is not highly dependent or highly interrelated with the other rights to use the other underlying assets or components. Revenue from equipment provided is considered a lease component and recognized with point in time revenue recognition upon lease commencement. Upon the recognition of such revenue, an asset is established for the investment in sales-type leases. Maintenance revenue, which is considered a non-lease component, and interest is recognized monthly over the lease term. As of December 31, 2023, the Company had remaining maintenance performance obligations of approximately $32.9 million which are expected to be recognized to revenue over approximately 4 years. Lease revenues and interest earned by the Company, included in the Consolidated Statements of Income, were not material to any of the years ended December 31, 2023, 2022 and 2021. Net investment in sales-type leases of $6.3 million and $14.6 million were included in Prepaid expenses and other current assets and Insurance receivable and other noncurrent assets, respectively, in the Consolidated Balance Sheets as of December 31, 2023. The portion in Insurance receivable and other noncurrent assets at December 31, 2023 is expected to be collected within six years. Goodwill and Other Intangible Assets—Intangible assets with a finite useful life are amortized on a straight-line basis over their useful lives. Indefinite lived intangible assets are assessed for possible impairment annually on October 1st or whenever circumstances change such that the recorded value of the asset may not be recoverable. We performed a quantitative assessment of the indefinite lived trade name intangible asset as outlined in ASC 350 by comparing the estimated fair value of the trade name intangible asset to its carrying value. We estimate the fair value using the relief from royalty income approach. A number of assumptions and estimates are involved in the application of the relief from royalty model, including sales volumes and prices, royalty rates and tax rates. Forecasts are based on sales generated by the underlying trade name assets and are generally based on approved business unit operating plans for the early years and historical relationships in later years. Based on these assessments, no impairments were identified during the years ended December 31, 2023, 2022 or 2021. All goodwill is assigned to and evaluated for impairment at the reporting unit level, which is defined as an operating segment or one level below an operating segment. Goodwill is not amortized, but evaluated for impairment at least annually or whenever events or changes in circumstance indicate it is more likely than not that the fair value of a reporting unit is less than its carrying amount. The Company may perform either a qualitative assessment of potential impairment or proceed directly to a quantitative assessment of potential impairment. If the Company chooses not to perform a qualitative assessment, or if it chooses to perform a qualitative assessment but is unable to qualitatively conclude that no impairment has occurred, then the Company will perform a quantitative assessment. A quantitative test for goodwill impairment is performed by determining the fair value of the related reporting units. The Company estimates the fair value of the reporting unit with which the goodwill is associated and compares it to the carrying value. If the estimated fair value of a reporting unit is less than its carrying value, an impairment charge is recognized for the excess of the reporting unit's carrying value over its fair value. Fair value is measured based on the discounted cash flow method and relative market-based approaches. In 2023, we performed a quantitative test at October 1, 2023. We estimate reporting unit fair value using a weighted average of fair values determined by discounted cash flow ("DCF") and market approach methodologies, as we believe both are important indicators of fair value. A number of assumptions and estimates are involved in the application of the DCF model, including sales volumes and prices, costs to produce, tax rates, capital spending, discount rates, and working capital changes. Cash flow forecasts are generally based on approved reporting unit operating plans for the early years and historical relationships in later years. The market approach methodology measures value through an analysis of peer companies. The analysis entails measuring the multiples of earnings before interest, taxes, depreciation and amortization ("EBITDA") at which peer companies are trading. Management performed its evaluation and determined the fair value of each reporting unit is greater than the carrying amount and, accordingly, the Company has not recorded any impairment charges related to goodwill. There has been no impairment of our goodwill during the years ended December 31, 2023, 2022 or 2021. Revenue Recognition—We account for revenue in accordance with ASC Topic 606, Revenue from Contracts with Customers. Revenue from the sale of products is recognized when there is persuasive evidence of an arrangement and control passes to the customer, which generally occurs either when product is shipped to the customer or, in the case of most U.S. distributor customers, when product is delivered to the distributor's delivery site. We establish our shipping terms according to local practice and market characteristics. We do not ship product unless we have an order or other documentation authorizing shipment to our customers. Our payment terms vary by the type and location of our customer and the products offered. The term between invoicing and when payment is due is not significant. Revenue is measured as the amount of consideration we expect to receive in exchange for transferring goods or providing services. Amounts billed and due from our customers are classified as receivables on the Consolidated Balance Sheets. We make appropriate provisions for credit losses which have historically been insignificant in relation to our net sales. Certain contracts with customers, primarily distributor customers, have an element of variable consideration that is estimated when revenue is recognized under the contract to the extent that it is material to the individual contract. Variable consideration includes volume incentive rebates, performance guarantees, price concessions and returns. Rebates are based on achieving a certain level of purchases and other performance criteria that are documented in established distributor programs. These rebates are estimated based on projected sales to the customer and accrued as a reduction of net sales as they are earned by the customer. The rebate accrual is reviewed monthly and adjustments are made as the estimate of projected sales changes. Product returns, including an adjustment for restocking fees if it is material, are estimated based on historical return experience and revenue is adjusted. Sales, value add and other taxes collected with revenue-producing activities and remitted to governmental authorities are excluded from revenue. Depending on the terms of the arrangement, we may defer revenue for which we have a future obligation, including leases where the Company is the lessor, connected safety subscriptions, training, extended warranty, software subscriptions, maintenance and technical services, until such time that the obligation has been satisfied. We use an observable price, or a cost plus margin approach when one is not available, to determine the stand-alone selling price for separate performance obligations. We have elected to recognize the cost for shipping and handling as an expense when control of the product has passed to the customer. These costs are included within the Cost of products sold line on the Consolidated Statements of Income. Amounts billed to customers for shipping and handling are included in net sales. Product Warranties—Estimated expenses related to product warranties and additional service actions are charged to Cost of products sold in the period in which the related revenue is recognized or when significant product quality issues are identified. Research and Development—Research and development costs are expensed as incurred. Income Taxes—Deferred income taxes are recognized for temporary differences between financial and tax reporting. Deferred tax assets and liabilities are measured using enacted tax rates in effect for the year in which those temporary differences are expected to be recovered or settled. If it is more likely than not that some portion or all of a deferred tax asset will not be realized, a valuation allowance is recognized. We record tax benefits related to uncertain tax positions taken or expected to be taken on a tax return when such benefits meet a more likely than not threshold. We recognize interest related to unrecognized tax benefits in interest expense and penalties in operating expenses. Deferred taxes are booked for available cash in excess of working capital for non-U.S. subsidiaries as these earnings are not considered to be permanently reinvested. Stock-Based Compensation—We recognize expense for employee and non-employee director stock-based compensation based on the grant date fair value of the awards. Except for retirement-eligible participants, for whom there is no requisite service period, this expense is recognized ratably over the requisite service periods following the date of grant. For retirement-eligible participants, this expense is recognized over an accelerated period of at least one year. Derivative Instruments—We may use derivative instruments from time to time to minimize the effects of changes in currency exchange rates. We do not enter into derivative transactions for speculative purposes and do not hold derivative instruments for trading purposes. Changes in the fair value of derivative instruments designated as fair value hedges are recorded in the balance sheet as adjustments to the underlying hedged asset or liability. Changes in the fair value of derivative instruments that do not qualify for hedge accounting treatment are recognized in the Consolidated Statements of Income and Consolidated Statements of Cash Flows as Currency exchange losses, net in the current period. Commitments and Contingencies—For asserted claims and assessments, liabilities are recorded when a loss is deemed to be probable and the amount of the loss is reasonably estimable. Management assesses the probability of an unfavorable outcome with respect to asserted claims or assessments based on many factors such as the nature of the matter, available defenses and case strategy, progress of the matter, views and opinions of legal counsel and other advisors, applicability and success of appeals processes, and the outcome of similar historical matters, among others. Once an unfavorable outcome is assessed to be probable, management evaluates estimates of the potential loss, and the most reasonable loss estimate is recorded (or, if the estimate of the loss is a range, and no amount within the range is considered to be a better estimate than any other amount, the minimum amount in the range is recorded). If a material loss is deemed to be reasonably possible but not probable, the matter is disclosed and no liability is recorded. With respect to unasserted claims or assessments, management first determines whether it is probable that a claim or assessment may be asserted and then, if so, the degree of probability of an unfavorable outcome. If an unfavorable outcome is probable, management assesses whether the amount of potential loss can be reasonably estimated and, if so, accrues the most reasonable estimate of the loss (or, if the estimate of the loss is a range, and no amount within the range is considered to be a better estimate than any other amount, the minimum amount in the range is recorded). If an unfavorable outcome is reasonably possible but less than probable, or the amount of loss cannot be reasonably estimated, then the matter is disclosed and no liability is recorded. Legal matters are reviewed on a continuous basis to determine if there has been a change in management’s judgment regarding the likelihood and/or estimate of a potential loss. Please refer to Note 20 — Contingencies for further details on product liability related matters. Concentration of credit and business risks—We sell to customers in a broad mix of industries and are exposed to credit risk in the event of nonpayment. Changes in these industries or other developments may significantly affect our financial performance and management's estimates. We mitigate our exposure to credit risk by performing ongoing credit evaluations and, when deemed necessary, requiring letters of credit, credit insurance, prepayments, guarantees or other collateral. No individual customer represented more than 10% of our sales or receivables as of December 31, 2023 or 2022 or for any of the three years ended December 31, 2023.

Derivative Financial Instruments (Tables)

12 Months Ended

Dec. 31, 2023

Derivative Instruments and Hedging Activities Disclosure [Abstract]

Balance Sheet Location and Fair Value of Assets and Liabilities Associated with Derivative Financial Instruments

The following table presents the Consolidated Balance Sheets location and fair value of assets and liabilities associated with derivative financial instruments:


	December 31,
(In thousands)	2023		2022
Derivatives not designated as hedging instruments:
Foreign exchange contracts: prepaid expenses and other current assets	$	2,210	$	724
Foreign exchange contracts: other current liabilities	$	242	$	85

Income Statement Location and Impact of Derivative Financial Instruments

The following table presents the Consolidated Statements of Income and Consolidated Statements of Cash Flows location and impact of derivative financial instruments:


	Year ended December 31,
	2023		2022
Derivatives not designated as hedging instruments:
Foreign exchange contracts: currency exchange losses, net	$	(398)	$	6,656

Insider Trading Arrangements	3 Months Ended
Insider Trading Arrangements	Dec. 31, 2023
Trading Arrangements, by Individual
Rule 10b5-1 Arrangement Adopted	false
Non-Rule 10b5-1 Arrangement Adopted	false
Rule 10b5-1 Arrangement Terminated	false
Non-Rule 10b5-1 Arrangement Terminated	false

Property, Plant, and Equipment (Detail) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Property, Plant and Equipment [Abstract]
Unamortized computer software costs	$ 18,200	$ 16,500
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	667,911	631,993
Less accumulated depreciation	(456,034)	(424,441)
Property, plant and equipment, net	211,877	207,552
Land
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	4,332	4,884
Buildings
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	141,027	138,618
Machinery and equipment
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	498,148	466,394
Construction in progress
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 24,404	$ 22,097

Schedule II - Valuation and Qualifying Accounts - Additional Information (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Allowance for doubtful accounts
SEC Schedule, 12-09, Valuation and Qualifying Accounts Disclosure [Line Items]
Currency translation gains (losses)	$ 1,368	$ 202	$ 79
Income tax valuation allowance
SEC Schedule, 12-09, Valuation and Qualifying Accounts Disclosure [Line Items]
Currency translation gains (losses)	$ 16	$ 622	$ 29

Goodwill and Intangible Assets - Net Carrying Amount (Detail) - USD ($) $ in Millions	Dec. 31, 2023	Dec. 31, 2022
Finite-Lived Intangible Assets [Line Items]
Weighted Average Useful Life (years)	17 years
Gross Carrying Amount	$ 341.0	$ 336.7
Accumulated Amortization	(134.9)	(114.8)
Net Carrying Amount	$ 206.1	221.9
Customer relationships
Finite-Lived Intangible Assets [Line Items]
Weighted Average Useful Life (years)	19 years
Gross Carrying Amount	$ 181.8	178.7
Accumulated Amortization	(46.5)	(35.3)
Net Carrying Amount	$ 135.3	143.4
Distribution agreements
Finite-Lived Intangible Assets [Line Items]
Weighted Average Useful Life (years)	20 years
Gross Carrying Amount	$ 66.0	65.8
Accumulated Amortization	(30.2)	(26.9)
Net Carrying Amount	$ 35.8	38.9
Technology related assets
Finite-Lived Intangible Assets [Line Items]
Weighted Average Useful Life (years)	8 years
Gross Carrying Amount	$ 49.9	49.5
Accumulated Amortization	(32.7)	(29.3)
Net Carrying Amount	$ 17.2	20.2
Patents, trademarks and copyrights
Finite-Lived Intangible Assets [Line Items]
Weighted Average Useful Life (years)	16 years
Gross Carrying Amount	$ 34.5	34.0
Accumulated Amortization	(16.8)	(14.8)
Net Carrying Amount	$ 17.7	19.2
License agreements
Finite-Lived Intangible Assets [Line Items]
Weighted Average Useful Life (years)	5 years
Gross Carrying Amount	$ 5.4	5.4
Accumulated Amortization	(5.4)	(5.3)
Net Carrying Amount	$ 0.0	0.1
Other
Finite-Lived Intangible Assets [Line Items]
Weighted Average Useful Life (years)	3 years
Gross Carrying Amount	$ 3.4	3.3
Accumulated Amortization	(3.3)	(3.2)
Net Carrying Amount	$ 0.1	$ 0.1

Income Taxes

12 Months Ended

Dec. 31, 2023

Income Tax Disclosure [Abstract]

Income Taxes


(In thousands)	2023		2022		2021
Components of income before income taxes
U.S. income (loss)	$	80,229	$	170,426	$	(59,746)
Non-U.S. income	126,459		68,107		83,350
Income before income taxes	$	206,688	$	238,533	$	23,604
Provision for income taxes
Current
Federal	$	49,642	$	26,022	$	13,179
State	9,510		7,708		5,000
Non-U.S.	27,101		20,002		22,487
Total current provision	$	86,253	$	53,732	$	40,666
Deferred
Federal	$	54,272	$	7,350	$	(29,631)
State	12,914		862		(7,204)
Non-U.S.	(5,334)		(3,041)		(2,015)
Total deferred provision (benefit)	61,852		5,171		(38,850)
Provision for income taxes	$	148,105	$	58,903	$	1,816

On June 10, 2021 the United Kingdom ("U.K.") Parliament announced royal assent for Bill No. 12, on the Finance Act of 2021. This bill increased the statutory rate from 19% to 25% in April 2023. The Company recorded this impact on its deferred tax balances in the second quarter of 2021.

Reconciliation of the U.S. federal income tax rates to our effective tax rate:


	2023		2022		2021
U.S. federal income tax rate	21.0	%	21.0	%	21.0	%
Divestiture (Note 20)	46.6	%	—	%	—	%
State income taxes-U.S.	3.7	%	2.9	%	(7.0)	%
Nondeductible compensation	1.9	%	1.2	%	15.3	%
Research and development credit	(0.8)	%	(0.4)	%	(5.3)	%
Taxes on non-U.S. income	(0.6)	%	0.1	%	(10.9)	%
Taxes on non-U.S. income - U.S., Canadian & European reorganization	(0.5)	%	—	%	—	%
Employee share-based payments	(0.4)	%	(0.8)	%	(18.3)	%
Valuation allowances	(0.2)	%	0.8	%	7.0	%
Foreign exchange on entity closures	—	%	0.3	%	(0.4)	%

Other	0.9	%	(0.4)	%	6.3	%
Effective income tax rate	71.6	%	24.7	%	7.7	%

Components of deferred tax assets and liabilities:


	December 31,
(In thousands)	2023		2022
Deferred tax assets
Capitalized research and development	$	28,822	$	26,988

Net operating losses and tax credit carryforwards	10,964		10,696
Share-based compensation	5,528		4,562
Inventory	7,281		—
Accrued expenses and other reserves	4,566		5,738
Reserve for doubtful accounts	1,562		—
Product liability	655		72,950
Other	7,218		5,068
Total deferred tax assets	66,596		126,002
Valuation allowances	(9,671)		(10,017)
Net deferred tax assets	56,925		115,985
Deferred tax liabilities
Goodwill and intangibles	(83,100)		(80,383)
Employee benefits	(24,958)		(18,899)
Property, plant and equipment	(15,541)		(18,735)

Other	(2,680)		(4,359)
Total deferred tax liabilities	(126,279)		(122,376)
Net deferred taxes	$	(69,354)	$	(6,391)

At December 31, 2023, we had net operating loss carryforwards of approximately $50.4 million. All net operating loss carryforwards without a valuation allowance may be carried forward for a period of at least six years.

A reconciliation of the change in the tax liability for unrecognized tax benefits for the years ended December 31, 2023 and 2022 is as follows:


(In thousands)	2023		2022
Beginning balance	$	5,192	$	4,937
Adjustments for tax positions related to the current year	—		100
Adjustments for tax positions related to prior years	(1,116)		155
Settlements	—		—
Statute expiration	(992)		—
Ending balance	$	3,084	$	5,192

The total amount of unrecognized tax benefits, if recognized, would reduce our future effective tax rate. We have recognized tax benefits associated with these liabilities in the amount of $0.6 million and $2.7 million at December 31, 2023 and 2022, respectively.

We recognize interest related to unrecognized tax benefits in interest expense and penalties in operating expenses. Our liability for accrued interest and penalties related to uncertain tax positions was $0.2 million and $1.1 million at December 31, 2023 and 2022, respectively.

We are subject to regular review and audit by both foreign and domestic tax authorities. While we believe our tax positions will be sustained, the final outcome of tax audits and related litigation may differ materially from the tax amounts recorded in our consolidated financial statements.

We file a U.S. federal income tax return along with various state and foreign income tax returns. Examinations of our U.S. federal returns have been completed through 2018. Various state and foreign income tax returns may be subject to tax audits for periods after 2015.

- Definition

The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.

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+ Details

Quarterly Financial Information (Unaudited) - Schedule of Quarterly Financial Information (Detail) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2023	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Dec. 31, 2022	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Quarterly Financial Information Disclosure [Abstract]
Net sales	$ 495,358	$ 446,728	$ 447,299	$ 398,262	$ 443,254	$ 381,694	$ 372,313	$ 330,692	$ 1,787,647	$ 1,527,953	$ 1,400,182
Gross profit	238,183	218,761	213,796	181,398	197,252	169,395	164,400	142,784	852,138	673,831	615,348
Net (loss) income attributable to MSA Safety Incorporated	$ 76,410	$ 65,256	$ 67,090	$ (150,173)	$ 51,489	$ 44,906	$ 47,693	$ 35,542	$ 58,583	$ 179,630	$ 21,340
Earnings per share
Basic (in dollars per share)	$ 1.94	$ 1.66	$ 1.71	$ (3.83)	$ 1.31	$ 1.15	$ 1.21	$ 0.90	$ 1.49	$ 4.58	$ 0.54
Diluted (in dollars per share)	$ 1.93	$ 1.65	$ 1.70	$ (3.83)	$ 1.31	$ 1.14	$ 1.21	$ 0.90	$ 1.48	$ 4.56	$ 0.54

- Definition

The amount of net income (loss) for the period per each share of common stock or unit outstanding during the reporting period.

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- Definition

The amount of net income (loss) for the period available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period.

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Pay vs Performance Disclosure - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
Pay vs Performance Disclosure - USD ($) $ in Thousands	Dec. 31, 2023	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Dec. 31, 2022	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Pay vs Performance Disclosure
Net income	$ 76,410	$ 65,256	$ 67,090	$ (150,173)	$ 51,489	$ 44,906	$ 47,693	$ 35,542	$ 58,583	$ 179,630	$ 21,340

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