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Note 9 - Pension and Other Postretirement Benefits

6 Months Ended

Jun. 28, 2025

Notes to Financial Statements

Defined Benefit Plan [Text Block]

Note 9 – Pension and Other Postretirement Benefits

Employees of VPG participate in various defined benefit pension and other postretirement benefit ("OPEB") plans. The following table sets forth the components of the net periodic benefit cost for the Company's defined benefit pension and OPEB plans (in thousands):

		Fiscal Quarter Ended								Fiscal Quarter Ended
		June 28, 2025								June 29, 2024
		Pension				OPEB				Pension				OPEB
		Plans				Plans				Plans				Plans
Net service cost		$	66			$	3			$	66			$	4
Interest cost			205				28				190				27
Expected return on plan assets			(174	)			—				(209	)			—
Amortization of actuarial losses (gains)			2				(8	)			4				(3	)
Net periodic benefit cost		$	99			$	23			$	51			$	28

		Six Fiscal Months Ended								Six Fiscal Months Ended
		June 28, 2025								June 29, 2024
		Pension				OPEB				Pension				OPEB
		Plans				Plans				Plans				Plans
Net service cost		$	129			$	7			$	133			$	8
Interest cost		$	406			$	57				381				54
Expected return on plan assets		$	(343	)		$	—				(419	)			—
Amortization of actuarial losses (gains)			5				(16	)			9				(6	)
Net periodic benefit cost		$	197			$	48			$	104			$	56

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- Definition

The entire disclosure for defined benefit plan.

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