Company: CPS
Filing Date: 2025-10-31
Form Type: 10-Q
Source: 0001320461-25-000156
Chunk: 46

Company: Cooper-Standard Holdings Inc.
Filing Date: 2025-10-31
Form: 10-Q
Item: Part I, Item 1
Chunk 46
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NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (Continued)(Unaudited)(Dollar amounts in thousands except per share and share amounts)

13. Accumulated Other Comprehensive Loss

Changes in accumulated other comprehensive loss by component, net of related tax, were as follows:Three Months Ended September 30,Nine Months Ended September 30,2025202420252024Foreign currency translation adjustmentBalance at beginning of period$(162,452)$(172,627)$(182,099)$(157,656)Other comprehensive income (loss) before reclassifications1,954 (1)11,057 (1)21,601 (1)(3,914)(1)Balance at end of period$(160,498)$(161,570)$(160,498)$(161,570)Benefit plan liabilitiesBalance at beginning of period$11,252 $7,083 $12,839 $(44,149)Other comprehensive income (loss) before reclassifications (net of tax expense of $84, $100, $316, and $145, respectively)(13)(319)(383)3,923 Amounts reclassified from accumulated other comprehensive income (loss)(610)(2)(633)(3)(1,827)(4)46,357 (5)Balance at end of period$10,629 $6,131 $10,629 $6,131 Fair value change of derivativesBalance at beginning of period$4,416 $(2,732)$(4,172)$140 Other comprehensive income (loss) before reclassifications (net of tax expense (benefit) of $667, $(7), $864, and $(1), respectively)2,020 (4,033)11,100 (5,737)Amounts reclassified from accumulated other comprehensive income (loss) (net of tax expense of $761, no tax expense, $886, and no tax expense, respectively)(2,045)1,932 (2,537)764 Balance at end of period$4,391 $(4,833)$4,391 $(4,833)Accumulated other comprehensive loss, ending balance$(145,478)$(160,272)$(145,478)$(160,272)(1)Includes other comprehensive income (loss) related to intra-entity foreign currency balances that are of a long-term investment nature of $(