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

Employee Benefit Plans (Tables)

6 Months Ended

Sep. 30, 2016

The components of the postretirement benefit cost are as follows:

	Three Months Ended				Six Months Ended
	September 30,				September 30,
	2016		2015		2016		2015
Interest cost	$	8	$	6	$	14	$	13
Amortization of actuarial loss		9		10		19		20
Net postretirement benefit cost	$	17	$	16	$	33	$	33

The components of pension cost (benefit) are as follows:

	Three Months Ended						Six Months Ended
	September 30,						September 30,
	2016			2015			2016			2015
Service cost	$	150		$	130		$	300		$	261
Interest cost		363			359			725			718
Expected return on assets		(719	)		(795	)		(1,437	)		(1,590	)
Amortization of actuarial loss		338			294			676			587
Net pension cost (benefit)	$	132		$	(12	)	$	264		$	(24	)