Company: SPR
Filing Date: 2025-10-31
Form Type: 10-Q
Source: 0001364885-25-000011
Chunk: 108

Company: Spirit AeroSystems Holdings, Inc.
Filing Date: 2025-10-31
Form: 10-Q
Item: Part I, Item 1
Chunk 108
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.9 million, respectively, were excluded from diluted EPS as a result of incurring a net loss for the three and nine months ended September 26, 2024, as the effect would have been antidilutive. Additionally, diluted EPS for the three and nine months ended September 26, 2024 excludes 0.3 million and 0.2 million shares, respectively, that may be dilutive shares of Holdings Common Stock in the future but were not included in the computation of diluted EPS because the effect was either antidilutive or the performance condition was not met. 

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Table of ContentsSpirit AeroSystems Holdings, Inc. Notes to the Condensed Consolidated Financial Statements (unaudited)(U.S. Dollars in millions other than per share amounts)

Accumulated Other Comprehensive Loss Accumulated Other Comprehensive Loss is summarized by component as follows:As ofAs of October 2, 2025December 31, 2024Pension$(15.4)$(17.2)SERP/Retiree medical6.9 6.8 Derivatives - foreign currency hedge— 0.7 Foreign currency impact on long-term intercompany loan(12.5)(15.2)Currency translation adjustment(33.2)(75.2)Total accumulated other comprehensive loss$(54.2)$(100.1) Amortization or settlement cost recognition of the pension plans’ net gain/(loss) reclassified from accumulated other comprehensive loss and realized into cost of sales and selling, general and administrative expense on the Condensed Consolidated Statements of Operations was ($0.3) and $0.4 for the three months ended October 2, 2025 and September 26, 2024, respectively, and ($0.2) and $0.6 for the nine months ended October 2, 2025 and September 26, 2024, respectively.

20.  Commitments, Contingencies and Guarantees

LitigationOn May 3, 2023, a private securities class action lawsuit was filed in the U.S. District Court for the Southern District of New York against the Company, its former Chief Executive Officer, Tom Gentile III, and its Senior Vice President and Chief Financial Officer, Mark J. Suchinski. An Amended Complaint was filed on December 19, 2023, and a Second Amended Complaint was filed, with leave of the Court, on March 12,