Company: IR
Filing Date: 2025-10-31
Form Type: 10-Q
Source: 0001628280-25-047838
Chunk: 29

Company: Ingersoll Rand Inc.
Filing Date: 2025-10-31
Form: 10-Q
Item: Part I, Item 1
Chunk 29
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 achieved on March 6, 2024, but the PSUs will not vest until September 1, 2027, generally subject to Mr. Reynal’s continued employment through such date. The Company also granted its Chairman and CEO Special EPS PSUs that are eligible to vest based on the level of compounded annual growth rate of the Company’s Adjusted EPS during the five year performance period. The grant date fair value of these awards is based on the market price of the Company’s common stock on the grant date and recognized as a compensation expense over a 4.3 year period.A summary of the Company’s performance stock unit activity for the nine month period ended September 30, 2025 is presented in the following table (underlying shares in thousands).SharesWeighted-Average Grant-Date Fair ValueNon-vested as of December 31, 20241,339 $54.28 Granted152 69.69 Change in units based on performance127 63.39 Vested(255)63.39 Non-vested as of September 30, 20251,356 54.96 

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The following assumptions were used to estimate the fair value of performance stock units granted during the nine month periods ended September 30, 2025 and 2024 using the Monte Carlo simulation pricing model.For the Nine Month Period Ended September 30,Assumptions20252024Expected term (in years)2.4 - 2.82.8Risk-free interest rate3.6% - 4.0%4.5%Assumed volatility28.2% - 28.6%28.9%Expected dividend rate0.1 %0.1 %

Note 12. Accumulated Other Comprehensive Loss

The Company’s other comprehensive income (loss) consists of (i) unrealized foreign currency net gains and losses on the translation of the assets and liabilities of its foreign operations; (ii) realized and unrealized foreign currency gains and losses on certain hedges of net investments in foreign operations, net of income taxes; (iii) unrealized gains and losses on cash flow hedges (consisting of interest rate swap and cap contracts), net of income taxes; and (iv) pension and other postretirement prior service cost and actuarial gains or losses, net of income taxes. See Note 9 “Benefit Plans” and Note 13 “Hedging Activities and Derivative Instruments.”The before tax income (loss