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

Changes in Accumulated Other Comprehensive Loss (Tables)

9 Months Ended

Dec. 31, 2013

The changes in accumulated other comprehensive loss by component for the nine months ended December 31, 2013 are as follows:


	Pension and Other Postretirement Benefit Items		Foreign Currency Items		Total

Balance at April 1, 2013		$(8,443)		$410		$(8,033)
Other comprehensive income before reclassifications		-		73		73
Amounts reclassified from accumulated other comprehensive loss		429		-		429
Net current-period other comprehensive income		429		73		502
Balance at December 31, 2013		$(8,014)		$483		$(7,531)

The reclassifications out of accumulated other comprehensive loss by component for the three and nine months ended December 31, 2013 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
Operations and Retained Earnings

Three Months Ended
December 31, 2013

Nine Months Ended
December 31, 2013

Pension and other postretirement benefit items:

Amortization of unrecognized prior service benefit

$ 40

$ 121⁽¹⁾

Amortization of actuarial loss

(261)

(784)⁽¹⁾

(221)

(663)

Income before provision for income taxes

(78)

(234)

Provision for income taxes

$(143)

$(429)

Net income

⁽¹⁾	These accumulated other comprehensive loss components are included within the computation of net periodic pension and other postretirement benefit costs. See Note 10.