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

Employee Benefit Plans (Tables)

6 Months Ended

Sep. 30, 2017

The components of the postretirement benefit cost are as follows:

	Three Months Ended				Six Months Ended
	September 30,				September 30,
	2017		2016		2017		2016
Interest cost	$	7	$	8	$	13	$	14
Amortization of actuarial loss		9		9		19		19
Net postretirement benefit cost	$	16	$	17	$	32	$	33

The components of pension cost are as follows:

	Three Months Ended						Six Months Ended
	September 30,						September 30,
	2017			2016			2017			2016
Service cost	$	150		$	150		$	299		$	300
Interest cost		355			363			711			725
Expected return on assets		(745	)		(719	)		(1,489	)		(1,437	)
Amortization of actuarial loss		254			338			507			676
Net pension cost	$	14		$	132		$	28		$	264