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, 2026

Changes in Accumulated Other Comprehensive Loss

NOTE 12 – CHANGES IN ACCUMULATED OTHER COMPREHENSIVE LOSS:

The changes in accumulated other comprehensive loss by component for the three and six months ended September 30, 2026 and 2025 are as follows:


	Pension and Other Postretirement Benefit Items			Foreign Currency Items			Total
Balance at April 1, 2026	$	(5,584	)	$	(265	)	$	(5,849	)
Other comprehensive income before reclassifications		—			61			61
Amounts reclassified from accumulated other comprehensive loss		132			—			132
Net current-period other comprehensive income		132			61			193
Balance at June 30, 2026		(5,452	)		(204	)		(5,656	)
Other comprehensive income before reclassifications		—			37			37
Amounts reclassified from accumulated other comprehensive loss		132			—			132
Net current-period other comprehensive income		132			37			169
Balance at September 30, 2026	$	(5,320	)	$	(167	)	$	(5,487	)


	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	)

The reclassifications out of accumulated other comprehensive loss by component for the three and six months ended September 30, 2026 and 2025 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,
	2026			2025
Pension and other postretirement benefit items:
Amortization of actuarial loss	$	173	(1)	$	210	(1)	Income before provision for income taxes
Tax effect		41			49		Provision for income taxes
	$	132		$	161		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,
	2026			2025
Pension and other postretirement benefit items:
Amortization of actuarial loss	$	346	(1)	$	420	(1)	Income before provision for income taxes
Tax effect		82			97		Provision for income taxes
	$	264		$	323		Net income

(1)

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