NATIONAL PRESTO INDUSTRIES INC
For the period ended Dec 31, 2025. Filed Mar 13, 2026.
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FY2025 · Filed Mar 13, 2026
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Schedule II - Valuation and Qualifying Accounts
NATIONAL PRESTO INDUSTRIES, INC. AND SUBSIDIARIES
SCHEDULE II - VALUATION AND QUALIFYING ACCOUNTS
For the Years Ended* December 31, 2025,*2024 and2023
| (In thousands) | ||||||||||
|---|---|---|---|---|---|---|---|---|---|---|
| Column A · Column B · Column C · Column D · Column E | ||||||||||
| Description · Balance at Beginning of Period · Additions - Charged to Costs and Expenses (A) · Additions - Charged to Other Accounts (B) · Deductions (C) · Balance at End of Period | ||||||||||
| Deducted from assets: | ||||||||||
| Allowance for doubtful accounts: | ||||||||||
| Year ended December 31, 2025 | $217 | $66 | $ | - | $40 | $243 | ||||
| Year ended December 31, 2024 | $596 | $(285) | $ | - | $94 | $217 | ||||
| Year ended December 31, 2023 | $338 | $285 | $ | - | $27 | $596 | ||||
| Allowance for doubtful note receivable: | ||||||||||
| Year ended December 31, 2025 | $ | - | $ | - | $ | - | $ | - | $ | - |
| Year ended December 31, 2024 | $ | - | $ | - | $ | - | $ | - | $ | - |
| Year ended December 31, 2023 | $7,615 | $ | - | $ | - | $7,615 | $ | - | ||
| Valuation allowance for deferred tax assets: | ||||||||||
| Year ended December 31, 2025 | $1,599 | $240 | $1,839 | |||||||
| Year ended December 31, 2024 | $954 | $645 | $ | - | $ | - | $1,599 | |||
| Year ended December 31, 2023 | $1,960 | $398 | $ | - | $1,404 | $954 | ||||
Notes:
(A) Amounts charged to selling and general expenses or provision for income taxes from continuing operations.
(B) Amounts charged to other accounts.
(C) Principally bad debts written off, net of recoveries.
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