Graham Corporation Quarterly report [Sections 13 or 15(d)]

Quarterly report [Sections 13 or 15(d)]

Changes in Accumulated Other Comprehensive Loss

Changes in Accumulated Other Comprehensive Loss

6 Months Ended

Sep. 30, 2025

Changes in Accumulated Other Comprehensive Loss

NOTE 11 – CHANGES IN ACCUMULATED OTHER COMPREHENSIVE LOSS:

The changes in accumulated other comprehensive loss by component for the three and six months ended September 30, 2025 and 2024 are as follows:


	Pension and Other Postretirement Benefit Items			Foreign Currency Items			Total
Balance at April 1, 2025	$	(6,671	)	$	(316	)	$	(6,987	)
Other comprehensive income before reclassifications		—			50			50
Amounts reclassified from accumulated other comprehensive loss		162			—			162
Net current-period other comprehensive income		162			50			212
Balance at June 30, 2025		(6,509	)		(266	)		(6,775	)
Other comprehensive loss before reclassifications		—			(56	)		(56	)
Amounts reclassified from accumulated other comprehensive loss		161			—			161
Net current-period other comprehensive income (loss)		161			(56	)		105
Balance at September 30, 2025	$	(6,348	)	$	(322	)	$	(6,670	)


	Pension and Other Postretirement Benefit Items			Foreign Currency Items			Total
Balance at April 1, 2024	$	(6,776	)	$	(237	)	$	(7,013	)
Other comprehensive loss before reclassifications		—			(28	)		(28	)
Amounts reclassified from accumulated other comprehensive loss		150			—			150
Net current-period other comprehensive income (loss)		150			(28	)		122
Balance at June 30, 2024		(6,626	)		(265	)		(6,891	)
Other comprehensive income before reclassifications		—			131			131
Amounts reclassified from accumulated other comprehensive loss		150			—			150
Net current-period other comprehensive income		150			131			281
Balance at September 30, 2024	$	(6,476	)	$	(134	)	$	(6,610	)

The reclassifications out of accumulated other comprehensive loss by component for the three and six months ended September 30, 2025 and 2024 are as follows:


Details about Accumulated Other Comprehensive Loss Components	Amount Reclassified from Accumulated Other Comprehensive Loss						Affected Line Item in the Condensed Consolidated Statements of Income
	Three Months Ended
	September 30,
	2025			2024
Pension and other postretirement benefit items:
Amortization of actuarial loss	$	210	(1)	$	195	(1)	Income before provision for income taxes
Tax effect		49			45		Provision for income taxes
	$	161		$	150		Net income


Details about Accumulated Other Comprehensive Loss Components	Amount Reclassified from Accumulated Other Comprehensive Loss						Affected Line Item in the Condensed Consolidated Statements of Income
	Six Months Ended
	September 30,
	2025			2024
Pension and other postretirement benefit items:
Amortization of actuarial loss	$	420	(1)	$	390	(1)	Income before provision for income taxes
Tax effect		97			90		Provision for income taxes
	$	323		$	300		Net income

(1)

These accumulated other comprehensive loss components are included within the computation of pension and other postretirement benefit costs.