Company: CPS
Filing Date: 2025-10-31
Form Type: 10-Q
Source: 0001320461-25-000156
Chunk: 99

Company: Cooper-Standard Holdings Inc.
Filing Date: 2025-10-31
Form: 10-Q
Item: Part I, Item 8
Chunk 99
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 for the three and nine months ended September 30, 2025. As further legislation becomes effective in countries in which the 

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

Company does business, the Company’s provision for income taxes could be impacted. The Company will continue to monitor pending legislation and implementation by individual countries and adjust its calculations accordingly.On July 4, 2025, the United States enacted a budget reconciliation package known as the One Big Beautiful Bill Act of 2025 (“OBBBA”) into law. The OBBBA includes a broad range of tax reform provisions, including extending and modifying various provisions of the Tax Cuts and Jobs Act and expanding certain incentives in the Inflation Reduction Act while accelerating the phase-out of other incentives. The legislation has multiple effective dates, with some provisions taking effect in 2025 and others being implemented through 2027. The Company has assessed the impact of the legislation and determined that the OBBBA will not materially affect our 2025 consolidated financial statements. Based on current guidance, we also do not anticipate a material impact on our consolidated financial statements for fiscal year 2026.

12. Net Loss Per Share Attributable to Cooper-Standard Holdings Inc.

Basic net loss per share attributable to Cooper-Standard Holdings Inc. was computed by dividing net loss attributable to Cooper-Standard Holdings Inc. by the weighted average number of shares of common stock outstanding during the period. Diluted net loss per share attributable to Cooper-Standard Holdings Inc. was computed using the treasury stock method by dividing diluted net loss available to Cooper-Standard Holdings Inc. by the weighted average number of shares of common stock outstanding, including the dilutive effect of common stock equivalents, using the average share price during the period.Information used to compute basic and diluted net loss per share attributable to Cooper-Standard Holdings Inc. was as follows:Three Months Ended September 30,Nine Months Ended September 30,2025202420252024Net loss available to Cooper-Standard Holdings Inc. common stockholders$(7,644)$(11,057)$(7,493)$(118,960)Basic weighted average shares of common stock outstanding17,925,510 17,612,001 17,840,926 17,546,292 Dilutive effect of common stock equivalents— — — — Diluted weighted average shares of common stock