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Retirement Benefit Obligations (Tables) | 12 Months Ended
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Dec. 31, 2024
Retirement Benefits [Abstract] |
Disclosure of Sensitivity Analysis for Actuarial Assumptions | The following rates of increase in the cost of covered health care benefits was assumed:
| Other Post-retirement Benefits
| 2024 |  | 2023
2023 | N/A |  | 6.0 | %
2024 | 7.5 | % |  | 5.5 | %
2025 | 7.5 | % |  | 5.3 | %
2026 | 7.3 | % |  | 4.8 | %
2027 | 7.0 | % |  | 4.5 | %
2028 | 6.8 | % |  | 4.5 | %
2029 | 6.3 | % |  | 4.5 | %
2030 | 6.0 | % |  | 4.5 | %
2031 | 5.8 | % |  | 4.5 | %
2032 | 5.5 | % |  | 4.5 | %
2033 | 5.3 | % |  | 4.5 | %
2034 | 5.0 | % |  | 4.5 | %
2035 | 4.8 | % |  | 4.5 | %
2036 and thereafter | 4.5 | % |  | 4.5 | %
A one percentage point change in the assumed rate of increase in healthcare costs would have the following effects:
| Increase |  | Decrease
2024 |  |  |
Effect on the aggregate current service cost and interest cost | $ | 3 |  |  | $ | (3) |
Effect on other post-retirement benefit obligations | $ | 73 |  |  | $ | (65) |
2023 |  |  |
Effect on the aggregate current service cost and interest cost | $ | 3 |  |  | $ | (3) |
Effect on other post-retirement benefit obligations | $ | 72 |  |  | $ | (64) |
2022 |  |  |
Effect on the aggregate current service cost and interest cost | $ | 2 |  |  | $ | (2) |
Effect on other post-retirement benefit obligations | $ | 70 |  |  | $ | (62) |
A one percentage point change in the assumed discount rate would have the following effects:
| Increase |  | Decrease
2024 |  |  |
Effect on the aggregate current service cost and interest cost | $ | 6 |  |  | $ | (7) |
Effect on pension and other post-retirement benefit obligations | $ | (686) |  |  | $ | 786 |
2023 |  |  |
Effect on the aggregate current service cost and interest cost | $ | 6 |  |  | $ | (7) |
Effect on pension and other post-retirement benefit obligations | $ | (782) |  |  | $ | 902 |
2022 |  |  |
Effect on the aggregate current service cost and interest cost | $ | 9 |  |  | $ | (11) |
Effect on pension and other post-retirement benefit obligations | $ | (809) |  |  | $ | 934 |
Disclosure Of Retirement Benefit Obligations | Retirement benefit obligations at December 31, 2024 and 2023, consist of the following:
| 2024 |  | 2023
Non-qualified deferred compensation plan | 4,037 |  |  | 3,386 |
Pension benefits | (173) |  |  | (207) |
Other post-retirement benefits | 1,253 |  |  | 1,131 |
Retirement benefit obligations | 5,117 |  |  | 4,310 |
Disclosure of Defined Benefit Plan Information | Information about the Company’s defined benefit pension and other post-retirement benefit plans is presented below:
|  |  |  |  |  |  | Other Post-retirement
| Pension Benefits |  | Benefits
| 2024 |  | 2023 |  | 2022 |  | 2024 |  | 2023 |  | 2022
Benefit obligations | $ | 9,361 |  |  | $ | 10,294 |  |  | $ | 10,594 |  |  | $ | 1,253 |  |  | $ | 1,131 |  |  | $ | 1,097 |
Fair value of plan assets | 9,534 |  |  | 10,501 |  |  | 10,235 |  |  | — |  |  | — |  |  | — |
Accrued (gain)/cost, December 31 | $ | (173) |  |  | $ | (207) |  |  | $ | 359 |  |  | $ | 1,253 |  |  | $ | 1,131 |  |  | $ | 1,097 |
Changes in the present value of the defined benefit obligations for the years ended December 31, 2024 and 2023 are as follows:
|  |  |  |  | Other Post-retirement
| Pension Benefits |  | Benefits
| 2024 |  | 2023 |  | 2024 |  | 2023
Benefit obligations, January 1 | $ | 10,294 |  |  | $ | 10,594 |  |  | $ | 1,131 |  |  | $ | 1,097 |
Service cost | — |  |  | — |  |  | 3 |  |  | 3 |
Interest cost | 461 |  |  | 502 |  |  | 53 |  |  | 53 |
Benefits paid | (952) |  |  | (860) |  |  | (99) |  |  | (72) |
Actuarial (gain)/loss | (442) |  |  | 58 |  |  | 119 |  |  | 50 |
Other | — |  |  | — |  |  | 46 |  |  | — |
Benefit obligations, December 31 | $ | 9,361 |  |  | $ | 10,294 |  |  | $ | 1,253 |  |  | $ | 1,131 |
Discount rate used in computing ending obligations | 5.35 | % |  | 4.84 | % |  | 5.35 | % |  | 4.84 | %
Changes in the fair value of plan assets for the years ended December 31, 2024 and 2023 are as follows:
|  |  |  |  | Other Post-retirement
| Pension Benefits |  | Benefits
| 2024 |  | 2023 |  | 2024 |  | 2023
Fair value of plan assets, January 1 | $ | 10,501 |  |  | $ | 10,235 |  |  | $ | — |  |  | $ | — |
Return on plan assets | 72 |  |  | 1,405 |  |  | — |  |  | — |
Contributions | — |  |  | — |  |  | 99 |  |  | 72 |
Administrative expenses | (87) |  |  | (279) |  |  | — |  |  | — |
Benefits paid | (952) |  |  | (860) |  |  | (99) |  |  | (72) |
Fair value of plan assets, | $ | 9,534 |  |  | $ | 10,501 |  |  | $ | — |  |  | $ | — |
Movements in the net pension and other post-retirement benefit liabilities during the years ended 2024, 2023 and 2022 are as follows:
|  |  |  |  |  |  | Other Post-retirement
| Pension Benefits |  | Benefits
| 2024 |  | 2023 |  | 2022 |  | 2024 |  | 2023 |  | 2022
Accrued cost, January 1 | $ | (207) |  |  | $ | 359 |  |  | $ | 417 |  |  | $ | 1,131 |  |  | $ | 1,097 |  |  | $ | 1,405 |
Expense recognized in the income statement | 71 |  |  | 290 |  |  | 174 |  |  | 56 |  |  | 56 |  |  | 39 |
Amount recognized as other comprehensive (income)/loss | (37) |  |  | (856) |  |  | (232) |  |  | 119 |  |  | 50 |  |  | (306) |
Contributions | — |  |  | — |  |  | — |  |  | (99) |  |  | (72) |  |  | (41) |
Other | — |  |  | — |  |  | — |  |  | 46 |  |  | — |  |  | — |
Accrued (gain)/loss, December 31 | $ | (173) |  |  | $ | (207) |  |  | $ | 359 |  |  | $ | 1,253 |  |  | $ | 1,131 |  |  | $ | 1,097 |
The components of net periodic pension and other post-retirement benefit costs for the years ended December 31, 2024, 2023, and 2022 are as follows:
|  |  |  |  |  |  | Other Post-retirement
| Pension Benefits |  | Benefits
| 2024 |  | 2023 |  | 2022 |  | 2024 |  | 2023 |  | 2022
Service cost | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 3 |  |  | $ | 3 |  |  | $ | 4 |
Administrative expenses | 87 |  |  | 279 |  |  | 170 |  |  | — |  |  | — |  |  | — |
Net interest cost | (16) |  |  | 11 |  |  | 4 |  |  | 53 |  |  | 53 |  |  | 35 |
Net periodic pension expense | 71 |  |  | 290 |  |  | 174 |  |  | 56 |  |  | 56 |  |  | 39 |
Other comprehensive (income)/loss | (37) |  |  | (856) |  |  | (232) |  |  | 119 |  |  | 50 |  |  | (306) |
Total comprehensive (income)/loss | $ | 34 |  |  | $ | (566) |  |  | $ | (58) |  |  | $ | 175 |  |  | $ | 106 |  |  | $ | (267) |
The amounts recorded in other comprehensive (income)/loss for the years ended December 31, 2024, 2023, and 2022 are as follows:
| 2024 |  | 2023 |  | 2022
Cost of goods sold | $ | 90 |  |  | $ | 282 |  |  | $ | 174 |
Finance cost | 37 |  |  | 64 |  |  | 39 |
Net periodic expense | 127 |  |  | 346 |  |  | 213 |
Other comprehensive (income) | 82 |  |  | (806) |  |  | (538) |
Comprehensive (income)/loss | $ | 209 |  |  | $ | (460) |  |  | $ | (325) |
The components of actuarial (gains)/losses included in other comprehensive (income)/loss for the years ended December 31, 2024, 2023, and 2022 are as follows:
| 2024 |  | 2023 |  | 2022
Asset loss/(gain) | $ | 404 |  |  | $ | (914) |  |  | $ | 2,503 |
Demographic (gain)/loss | (23) |  |  | (160) |  |  | (243) |
Assumption (gain)/loss | (299) |  |  | 268 |  |  | (2,798) |
Total actuarial loss/(gain) | $ | 82 |  |  | $ | (806) |  |  | $ | (538) |
Schedule Of Expected Future Benefit Payments | The estimated future benefit payments at December 31, 2024, 2023 and 2022 are as follows:
|  |  |  |  |  |  | Other Post-retirement
| Pension Benefits |  | Benefits
| 2024 |  | 2023 |  | 2022 |  | 2024 |  | 2023 |  | 2022
Year 1 | $ | 1,368 |  |  | $ | 1,368 |  |  | $ | 956 |  |  | $ | 135 |  |  | $ | 113 |  |  | $ | 103 |
Year 2 | 888 |  |  | 919 |  |  | 948 |  |  | 101 |  |  | 102 |  |  | 108 |
Year 3 | 861 |  |  | 896 |  |  | 926 |  |  | 108 |  |  | 99 |  |  | 111 |
Year 4 | 825 |  |  | 869 |  |  | 904 |  |  | 112 |  |  | 101 |  |  | 92 |
Year 5 | 796 |  |  | 833 |  |  | 877 |  |  | 107 |  |  | 96 |  |  | 94 |
Years 6-10 | 3,540 |  |  | 3,736 |  |  | 3,924 |  |  | 462 |  |  | 405 |  |  | 409 |
Years 10+ | 6,489 |  |  | 7,189 |  |  | 7,917 |  |  | 733 |  |  | 688 |  |  | 715 |
| $ | 14,767 |  |  | $ | 15,810 |  |  | $ | 16,452 |  |  | $ | 1,758 |  |  | $ | 1,604 |  |  | $ | 1,632 |

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