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

Employee Benefit Plans (Tables)

9 Months Ended

Dec. 31, 2015

The components of pension benefit income are as follows:


	Three Months Ended December 31,						Nine Months Ended December 31,
	2015			2014			2015			2014
Service cost	$	130		$	136		$	391		$	409
Interest cost		360			359			1,078			1,076
Expected return on assets		(795	)		(758	)		(2,385	)		(2,275	)
Amortization of:
Unrecognized prior service cost		-			1			-			3
Actuarial loss		293			145			880			435

Net pension benefit income	$	(12	)	$	(117	)	$	(36	)	$	(352	)

The components of the postretirement benefit cost (income) are as follows:


	Three Months Ended December 31,					Nine Months Ended December 31,
	2015		2014			2015		2014
Service cost	$	-	$	-		$	-	$	-
Interest cost		7		8			20		24
Amortization of prior service benefit		-		(26	)		-		(79	)
Amortization of actuarial loss		10		10			30		30

Net postretirement benefit cost (income)	$	17	$	(8	)	$	50	$	(25	)