XML 38 R26.htm IDEA: XBRL DOCUMENT
v3.25.3

Components of Accumulated Other Comprehensive Loss | 9 Months Ended
--- | ---
Sep. 30, 2025
Equity [Abstract] |
Components of Accumulated Other Comprehensive Loss | Components of Accumulated Other Comprehensive Loss AOCI is included on the Condensed Consolidated Statements of Stockholders' Equity. The components of AOCI, net of the effect of income taxes, and activity for the nine months ended September 30, 2025 and 2024, were as follows:
|  | Components of AOCI, Net of Tax
(In thousands) |  | Cumulative Foreign Exchange Translation Adjustments |  | Effective Portion of Derivatives Designated as Hedging Instruments |  | Cumulative Unrecognized Actuarial Losses on Pension Obligations |  | Unrealized Gain (Loss) on Marketable Securities |  | Total
Balance at December 31, 2024 |  | $ | (228,698) |  |  | $ | 3,769 |  |  | $ | (314,057) |  |  | $ | 22 |  |  | $ | (538,964) |
OCI before reclassifications (a)(b) |  | 29,337 |  |  | (4,935) |  |  | (18,803) |  |  | 1 |  |  | 5,600 |
Amounts reclassified from AOCI, net of tax |  | — |  |  | 909 |  |  | 13,849 |  |  | — |  |  | 14,758 |
Total OCI |  | 29,337 |  |  | (4,026) |  |  | (4,954) |  |  | 1 |  |  | 20,358 |
Less: OCI attributable to noncontrolling interests |  | (1,355) |  |  | — |  |  | — |  |  | — |  |  | (1,355) |
OCI attributable to Enviri Corporation |  | 27,982 |  |  | (4,026) |  |  | (4,954) |  |  | 1 |  |  | 19,003 |
Balance at September 30, 2025 |  | $ | (200,716) |  |  | $ | (257) |  |  | $ | (319,011) |  |  | $ | 23 |  |  | $ | (519,961) |
|  | Components of AOCI, Net of Tax
|  | Cumulative Foreign Exchange Translation Adjustments |  | Effective Portion of Derivatives Designated as Hedging Instruments |  | Cumulative Unrecognized Actuarial Losses on Pension Obligations |  | Unrealized Gain (Loss) on Marketable Securities |  | Total
Balance at December 31, 2023 |  | (183,499) |  |  | (470) |  |  | (355,740) |  |  | 15 |  |  | (539,694) |
OCI before reclassifications (a)(b) |  | (4,355) |  |  | 304 |  |  | (13,832) |  |  | 5 |  |  | (17,878) |
Amounts reclassified from AOCI, net of tax |  | — |  |  | (1,983) |  |  | 14,160 |  |  | — |  |  | 12,177 |
Total OCI |  | (4,355) |  |  | (1,679) |  |  | 328 |  |  | 5 |  |  | (5,701) |
Less: OCI attributable to noncontrolling interests |  | (225) |  |  | — |  |  | — |  |  | — |  |  | (225) |
OCI attributable to Enviri Corporation |  | (4,580) |  |  | (1,679) |  |  | 328 |  |  | 5 |  |  | (5,926) |
Balance at September 30, 2024 |  | (188,079) |  |  | (2,149) |  |  | (355,412) |  |  | 20 |  |  | (545,620) |
(a) The cumulative amounts from foreign exchange translation and unrecognized actuarial losses on pension obligations are principally from foreign currency fluctuation. (b) The amounts related to the effective portion of derivatives designated as hedge instruments are due to the net change from periodic revaluations. Amounts reclassified from AOCI were as follows:
(In thousands) |  | Three Months Ended |  | Nine Months Ended |  | Location on the Condensed Consolidated Statements of Operations
| September 30 |  | September 30
| 2025 |  | 2024 |  | 2025 |  | 2024
Amortization of cash flow hedging instruments:
Foreign currency exchange forward contracts |  | $ | 503 |  |  | $ | 541 |  |  | $ | 1,392 |  |  | $ | 44 |  |  | Product revenues
Interest rate swaps |  | (119) |  |  | (866) |  |  | (349) |  |  | (2,619) |  |  | Interest expense
Total before income taxes |  | 384 |  |  | (325) |  |  | 1,043 |  |  | (2,575) |  |  |
Income taxes |  | 103 |  |  | 63 |  |  | (134) |  |  | 592 |  |  |
Total reclassification of cash flow hedging instruments, net of tax |  | $ | 487 |  |  | $ | (262) |  |  | $ | 909 |  |  | $ | (1,983) |  |  |
Amortization of defined benefit pension items (c):
Actuarial losses |  | $ | 4,759 |  |  | $ | 4,909 |  |  | $ | 14,100 |  |  | $ | 14,594 |  |  | Defined benefit pension income (expense)
Prior service costs |  | 123 |  |  | 119 |  |  | 360 |  |  | 354 |  |  | Defined benefit pension income (expense)
Total before income taxes |  | 4,882 |  |  | 5,028 |  |  | 14,460 |  |  | 14,948 |  |  |
Income taxes |  | (204) |  |  | (263) |  |  | (611) |  |  | (788) |  |  |
Total reclassification of defined benefit pension items, net of tax |  | $ | 4,678 |  |  | $ | 4,765 |  |  | $ | 13,849 |  |  | $ | 14,160 |  |  |
(c) These AOCI components are included in the computation of net periodic pension costs. See Note 10, Employee Benefit Plans, for additional details.

X
- Definition The entire disclosure for comprehensive income, which includes, but is not limited to, 1) the amount of income tax expense or benefit allocated to each component of other comprehensive income, including reclassification adjustments, 2) the reclassification adjustments for each classification of other comprehensive income and 3) the ending accumulated balances for each component of comprehensive income. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 944 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-04(19)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147477250/944-220-S99-1 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 220 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03(21)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147483621/220-10-S99-2 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 942 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-04(23)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147478524/942-220-S99-1 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 220 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org/220/tableOfContent + Details
Name: | us-gaap_ComprehensiveIncomeNoteTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_EquityAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration