Company: SPR
Filing Date: 2025-10-31
Form Type: 10-Q
Source: 0001364885-25-000011
Chunk: 113

Company: Spirit AeroSystems Holdings, Inc.
Filing Date: 2025-10-31
Form: 10-Q
Item: Part I, Item 1
Chunk 113
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 presented in the table below includes unresolved warranty claims that are in dispute in regard to their value as well as their contractual liability. The Company estimated the total costs related to some of these claims; however, there is significant uncertainty surrounding the disposition of these disputed claims and as such, the ultimate determination of the provision’s adequacy requires significant management judgment. The amount of the specific provisions recorded against disputed warranty claims was $2.3 as of October 2, 2025 and December 31, 2024. These specific provisions represent the Company’s best estimate of probable warranty claims. Should the Company incur higher than expected warranty costs and/or discover new or additional information related to these warranty provisions, the Company may incur additional charges that exceed these recorded provisions. The Company utilized available information to make appropriate assessments, however the Company recognizes that data on actual claims experience is of limited duration and therefore, claims projections are subject to significant judgment. The amount of the reasonably possible disputed warranty claims in excess of the specific warranty provision was $3.4 as of October 2, 2025 and December 31, 2024. The following is a roll forward of the service warranty and extraordinary rework balance at October 2, 2025: Balance, December 31, 2024$86.7 Charges (release) to costs and expenses118.2 Payouts(2.6)Exchange rate0.1 Balance, October 2, 2025$202.4 

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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)

21.  Other Income (Expense), Net

 Other income (expense), net is summarized as follows: For the Three Months EndedFor the NineMonths EndedOctober 2,2025September 26,2024October 2,2025September 26,2024Kansas Development Finance Authority bond$0.9 $0.8 $2.7 $2.6 Interest income2.6 1.2 7.1 7.8 Foreign currency (losses) gains (1)9.4 (28.0)(36.8)(24.1)Gain on foreign currency forward contract — 3.0 0.9 2.9 Loss on sale of accounts receivable(2.0)(13.