Company: CPS
Filing Date: 2025-08-01
Form Type: 10-Q
Source: 0001320461-25-000131
Chunk: 40

Company: Cooper-Standard Holdings Inc.
Filing Date: 2025-08-01
Form: 10-Q
Item: Part I, Item 1
Chunk 40
---
 Expected return on plan assets— (204)— (330)Amortization of prior service cost and actuarial loss36 1 36 53 Pension settlement charge— — 46,787 — Net periodic benefit cost$164 $1,632 $46,949 $1,513 Pension BenefitsSix Months Ended June 30,20252024U.S.Non-U.S.U.S.Non-U.S.Service cost$— $1,207 $— $1,189 Interest cost256 2,356 1,945 2,411 Expected return on plan assets— (401)(1,647)(666)Amortization of prior service cost and actuarial loss70 4 591 106 Pension settlement charge— — 46,787 — Net periodic benefit cost$326 $3,166 $47,676 $3,040 

18

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

Other Postretirement BenefitsThree Months Ended June 30,20252024U.S.Non-U.S.U.S.Non-U.S.Service cost$5 $72 $6 $44 Interest cost144 188 142 191 Amortization of prior service credit and actuarial (gain) loss(644)3 (730)3 Net periodic benefit (income) cost$(495)$263 $(582)$238 Other Postretirement BenefitsSix Months Ended June 30,20252024U.S.Non-U.S.U.S.Non-U.S.Service cost$10 $141 $12 $89 Interest cost288 369 284 385 Amortization of prior service credit and actuarial (gain) loss(1,288)6 (1,460)7 Net periodic benefit (income) cost$(990)$516 $(1,164)$481 The service cost component of net periodic benefit cost (income) is included in cost of products sold and selling, administrative and engineering expenses in the condensed consolidated statements of operations. All other components of net periodic benefit cost (income) are included in other (expense) income, net, in the condensed consolidated statements of operations for all periods presented.The decrease in net periodic benefit cost for the U.S. defined benefit plan for the three and