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Accumulated Other Comprehensive Income Attributable to SMP | 9 Months Ended
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Sep. 30, 2025
Equity [Abstract] |
Accumulated Other Comprehensive Income Attributable to SMP | Accumulated Other Comprehensive Income Attributable to SMP Accumulated other comprehensive income attributable to SMP consists of the following (in thousands):
| Nine Months Ended September 30, 2025
| Foreign Currency Translation |  | Cash Flow Hedges (a) |  | Postretirement Benefit Plans |  | Total
Balance at December 31, 2024 | $ | (29,769) |  |  | $ | 3,924 |  |  | $ | 13 |  |  | $ | (25,832) |
Other comprehensive income (loss) before reclassifications | 10,881 |  | (b) | (1,542) |  |  | $ | — |  |  | 9,339 |
Amounts reclassified from accumulated other comprehensive income (loss) | — |  |  | 412 |  |  | (4) |  |  | 408 |
Net other comprehensive income (loss) | 10,881 |  |  | (1,130) |  |  | (4) |  |  | 9,747 |
Tax amounts | 2,134 |  |  | 294 |  |  | 2 |  |  | 2,430 |
Balance at March 31, 2025 | (16,754) |  |  | 3,088 |  |  | 11 |  |  | (13,655) |
Other comprehensive income (loss) before reclassifications | 27,390 |  | (b) | (2,428) |  |  | — |  |  | 24,962 |
Amounts reclassified from accumulated other comprehensive income (loss) | — |  |  | 443 |  |  | (4) |  |  | 439 |
Net other comprehensive income (loss) | 27,390 |  |  | (1,985) |  |  | (4) |  |  | 25,401 |
Tax amounts | 4,562 |  |  | 516 |  |  | 1 |  |  | 5,079 |
Balance at June 30, 2025 | 15,198 |  |  | 1,619 |  |  | 8 |  |  | 16,825 |
Other comprehensive loss before reclassifications | (2,265) |  | (c) | (337) |  |  | — |  |  | (2,602) |
Amounts reclassified from accumulated other comprehensive income (loss) | — |  |  | 374 |  |  | (4) |  |  | 370 |
Net other comprehensive income (loss) | (2,265) |  |  | 37 |  |  | (4) |  |  | (2,232) |
Tax amounts | (30) |  |  | (10) |  |  | 2 |  |  | (38) |
Balance at September 30, 2025 | $ | 12,903 |  |  | $ | 1,646 |  |  | $ | 6 |  |  | $ | 14,555 |
(a)In the three months ended September 30, 2025, there was no change in the fair value of cash flow interest rate hedges, and cash settlement payments of $0.3 million ($0.2 million, net of tax) were recorded in other comprehensive income (loss) before reclassifications. In the nine months ended September 30, 2025. other comprehensive income (loss) before reclassifications consists of a $3.1 million ($2.3 million, net of tax) unrecognized loss relating to the change in fair value of cash flow interest rate hedges and cash settlement payments of $1.2 million ($0.9 million, net of tax). (b)Foreign currency translation primarily reflects the appreciation of the Danish kroner. (c)Foreign currency translation primarily reflects the depreciation of the Danish kroner and Canadian dollar, partly offset by appreciation of the Mexican peso.
| Nine Months Ended September 30, 2024
| Foreign Currency Translation |  | Cash Flow Hedges (a) |  | Postretirement Benefit Plans |  | Total
Balance at December 31, 2023 | $ | (8,897) |  |  | $ | 2,899 |  |  | $ | 24 |  |  | $ | (5,974) |
Other comprehensive income (loss) before reclassifications | (1,220) |  | (b) | 1,209 |  |  | — |  |  | (11) |
Amounts reclassified from accumulated other comprehensive income (loss) | — |  |  | 671 |  |  | (4) |  |  | 667 |
Net other comprehensive income (loss) | (1,220) |  |  | 1,880 |  |  | (4) |  |  | 656 |
Tax amounts | — |  |  | (489) |  |  | 1 |  |  | (488) |
Balance at March 31, 2024 | (10,117) |  |  | 4,290 |  |  | 21 |  |  | (5,806) |
Other comprehensive income (loss) before reclassifications | (3,733) |  | (c) | 2,117 |  |  | — |  |  | (1,616) |
Amounts reclassified from accumulated other comprehensive loss | — |  |  | (2,010) |  |  | (4) |  |  | (2,014) |
Net other comprehensive income (loss) | (3,733) |  |  | 107 |  |  | (4) |  |  | (3,630) |
Tax amounts | — |  |  | (28) |  |  | 2 |  |  | (26) |
Balance at June 30, 2024 | (13,850) |  |  | 4,369 |  |  | 19 |  |  | (9,462) |
Other comprehensive income (loss) before reclassifications | 2,443 |  | (d) | (2,777) |  |  | — |  |  | (334) |
Amounts reclassified from accumulated other comprehensive loss | — |  |  | (672) |  |  | (3) |  |  | (675) |
Net other comprehensive income (loss) | 2,443 |  |  | (3,449) |  |  | (3) |  |  | (1,009) |
Tax amounts | — |  |  | 897 |  |  | — |  |  | 897 |
Balance at September 30, 2024 | $ | (11,407) |  |  | $ | 1,817 |  |  | $ | 16 |  |  | $ | (9,574) |
(a)Consists of the unrecognized loss relating to the change in fair value of cash flow interest rate hedges of $3.5 million ($2.6 million, net of tax) and $1.5 million ($1.1 million, net of tax) in the three and nine months ended September 30, 2024, respectively, and cash settlement receipts of $0.7 million ($0.5 million, net of tax) and $2.0 million ($1.5 million, net of tax) in the three and nine months ended September 30, 2024, respectively (b)Foreign currency translation primarily reflects the depreciation of the Polish zloty, Canadian dollar, and the euro, partly offset by appreciation in the Mexican peso (c)Foreign currency translation primarily reflects the depreciation of the Mexican peso (d)Foreign currency translation primarily reflects the appreciation of the Polish zloty, Euro, and Canadian dollar, partly offset by depreciation in the Mexican peso

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- 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
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