Company: CPS
Filing Date: 2025-10-31
Form Type: 10-Q
Source: 0001320461-25-000156
Chunk: 95

Company: Cooper-Standard Holdings Inc.
Filing Date: 2025-10-31
Form: 10-Q
Item: Part I, Item 8
Chunk 95
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(205)— (332)Amortization of prior service cost and actuarial loss35 2 36 53 Pension settlement credit— — (2,216)— Net periodic benefit cost (income)$163 $1,681 $(2,054)$1,508 Pension BenefitsNine Months Ended September 30,20252024U.S.Non-U.S.U.S.Non-U.S.Service cost$— $1,847 $— $1,774 Interest cost384 3,600 2,071 3,613 Expected return on plan assets— (606)(1,647)(998)Amortization of prior service cost and actuarial loss105 6 627 159 Pension settlement charge— — 44,571 — Net periodic benefit cost$489 $4,847 $45,622 $4,548 

18

NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (Continued)(Unaudited)(Dollar amounts in thousands except per share and share amounts)

Other Postretirement BenefitsThree Months Ended September 30,20252024U.S.Non-U.S.U.S.Non-U.S.Service cost$5 $72 $6 $45 Interest cost144 189 142 192 Amortization of prior service credit and actuarial (gain) loss(644)3 (730)3 Net periodic benefit (income) cost$(495)$264 $(582)$240 Other Postretirement BenefitsNine Months Ended September 30,20252024U.S.Non-U.S.U.S.Non-U.S.Service cost$15 $213 $18 $134 Interest cost432 558 426 577 Amortization of prior service credit and actuarial (gain) loss(1,932)9 (2,190)10 Net periodic benefit (income) cost$(1,485)$780 $(1,746)$721 The service cost component of net periodic benefit cost (income) is included in cost of products sold and selling, administrative and engineering expenses in the condensed consolidated statements of operations. All other components of net periodic benefit cost (income) are included in other (expense) income, net, in the condensed consolidated statements of operations for all periods presented.The decrease in net periodic benefit cost for the U.S. defined benefit plan for the nine months ended September 30,