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

Employee Benefit Plans (Tables)

6 Months Ended

Sep. 30, 2013

Pension Plans, Defined Benefit [Member]

The components of pension cost are as follows:


	Three Months Ended September 30,							Six Months Ended September 30,
		2013			2012				2013			2012

Service cost		$	144		$	136			$	288		$	272
Interest cost			339			356				679			713
Expected returns on assets			(682	)		(685	)			(1,364	)		(1,369	)
Amortization of:
Unrecognized prior service cost			1			1				2			2
Actuarial loss			251			254				501			506

Net pension cost		$	53		$	62			$	106		$	124

Other Postretirement Benefit Plans [Member]

The components of the postretirement benefit income are as follows:


	Three Months Ended September 30,							Six Months Ended September 30,
		2013			2012				2013			2012
Service cost			$ -			$ -				$ -			$ -
Interest cost			8			10				16			19
Amortization of prior service benefit			(42	)		(42	)			(83	)		(83	)
Amortization of actuarial loss			11			9				22			19

Net postretirement benefit income			$(23	)		$(23	)			$(45	)		$(45	)