Graham Corporation Quarterly report pursuant to Section 13 or 15(d)

Employee Benefit Plans (Tables)

9 Months Ended

Dec. 31, 2016

The components of the postretirement benefit cost are as follows:

	Three Months Ended				Nine Months Ended
	December 31,				December 31,
	2016		2015		2016		2015
Interest cost	$	5	$	7	$	19	$	20
Amortization of actuarial loss		11		10		30		30
Net postretirement benefit cost	$	16	$	17	$	49	$	50

The components of pension cost (benefit) are as follows:

	Three Months Ended						Nine Months Ended
	December 31,						December 31,
	2016			2015			2016			2015
Service cost	$	151		$	130		$	451		$	391
Interest cost		362			360			1,087			1,078
Expected return on assets		(718	)		(795	)		(2,155	)		(2,385	)
Amortization of actuarial loss		337			293			1,013			880
Net pension cost (benefit)	$	132		$	(12	)	$	396		$	(36	)