Company: CPS
Filing Date: 2025-08-01
Form Type: 10-Q
Source: 0001320461-25-000131
Chunk: 99

Company: Cooper-Standard Holdings Inc.
Filing Date: 2025-08-01
Form: 10-Q
Item: Part I, Item 8
Chunk 99
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)$0.01 $(6.16)Diluted net (loss) income per share attributable to Cooper-Standard Holdings Inc.$(0.08)$(4.34)$0.01 $(6.16)Securities excluded from the calculation of diluted loss per share were approximately 479,000 for the three months ended June 30, 2025, and 239,000 and 232,000 for the three and six months ended June 30, 2024, respectively, because the inclusion of such securities in the calculation would have been anti-dilutive. There were no anti-dilutive securities for the six months ended June 30, 2025.

21

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 June 30,Six Months Ended June 30,2025202420252024Foreign currency translation adjustmentBalance at beginning of period$(175,673)$(164,901)$(182,099)$(157,656)Other comprehensive income (loss) before reclassifications13,221 (1)(7,726)(1)19,647 (1)(14,971)(1)Balance at end of period$(162,452)$(172,627)$(162,452)$(172,627)Benefit plan liabilitiesBalance at beginning of period$12,119 $(43,996)$12,839 $(44,149)Other comprehensive (loss) income before reclassifications (net of tax expense of $73, and $23, $232, and $45, respectively)(219)3,972 (370)4,242 Amounts reclassified from accumulated other comprehensive loss(648)(2)47,107 (3)(1,217)(4)46,990 (5)Balance at end of period$11,252 $7,083 $11,252 $7,083 Fair value change of derivativesBalance at beginning of period$(249)$3,681 $(4,172)$140 Other comprehensive income (loss) before reclassifications (net of tax (benefit) expense of $(63), $1, $197, and $6, respectively)5,606 (5