XML 31 R23.htm IDEA: XBRL DOCUMENT
v3.25.3

Accumulated Other Comprehensive Loss | 9 Months Ended
--- | ---
Sep. 30, 2025
Equity [Abstract] |
Accumulated Other Comprehensive Loss | Note 12 – Accumulate d Other Comprehensive Loss Net change and ending balances for the various components of accumulated other comprehensive loss as of and for the nine months ended September 30, 2025 and 2024 are summarized below. All amounts are net of tax where applicable.
|  | Foreign Currency Translation |  |  | Unrecognized Employee Benefit Costs |  |  | Cash Flow Hedges |  |  | Total Accumulated Other Comprehensive Loss |  |  | Less: Noncontrolling Interest |  |  | Accumulated Other Comprehensive Loss Attributable to Ampco-Pittsburgh |
Balance at January 1, 2025 |  | $ | (27,691 | ) |  | $ | (39,856 | ) |  | $ | (102 | ) |  | $ | (67,649 | ) |  | $ | (813 | ) |  | $ | (66,836 | )
Net change |  |  | 10,232 |  |  |  | (1,343 | ) |  |  | 236 |  |  |  | 9,125 |  |  |  | 333 |  |  |  | 8,792 |
Balance at September 30, 2025 |  | $ | (17,459 | ) |  | $ | (41,199 | ) |  | $ | 134 |  |  | $ | (58,524 | ) |  | $ | (480 | ) |  | $ | (58,044 | )
Balance at January 1, 2024 |  | $ | (23,161 | ) |  | $ | (40,490 | ) |  | $ | 186 |  |  | $ | (63,465 | ) |  | $ | (476 | ) |  | $ | (62,989 | )
Net change |  |  | 3,130 |  |  |  | (1,002 | ) |  |  | 104 |  |  |  | 2,232 |  |  |  | 146 |  |  |  | 2,086 |
Balance at September 30, 2024 |  | $ | (20,031 | ) |  | $ | (41,492 | ) |  | $ | 290 |  |  | $ | (61,233 | ) |  | $ | (330 | ) |  | $ | (60,903 | )
The following summarizes the line items affected on the condensed consolidated statements of operations for components reclassified from accumulated other comprehensive loss. Amounts in parentheses represent credits to net loss.
| Three Months Ended September 30, |  |  | Nine Months Ended September 30, |
| 2025 |  |  | 2024 |  |  | 2025 |  |  | 2024 |
Amortization of unrecognized employee benefit costs: |  |  |  |  |  |  |  |  |  |  |
Other loss – net | $ | (157 | ) |  | $ | (177 | ) |  | $ | (480 | ) |  | $ | (534 | )
Income tax effect |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Net of tax | $ | (157 | ) |  | $ | (177 | ) |  | $ | (480 | ) |  | $ | (534 | )
Settlements of cash flow hedges: |  |  |  |  |  |  |  |  |  |  |
Depreciation and amortization (foreign currency purchase contracts) | $ | (6 | ) |  | $ | (6 | ) |  | $ | (20 | ) |  | $ | (20 | )
Costs of products sold (excluding depreciation and amortization) (futures contracts – copper and aluminum) |  | (242 | ) |  |  | (7 | ) |  |  | (578 | ) |  |  | (267 | )
Total before income tax |  | (248 | ) |  |  | (13 | ) |  |  | (598 | ) |  |  | (287 | )
Income tax effect |  | 4 |  |  |  | — |  |  |  | 14 |  |  |  | 7 |
Net of tax | $ | (244 | ) |  | $ | (13 | ) |  | $ | (584 | ) |  | $ | (280 | )
The income tax effect associated with the various components of other compreh ensive (loss) income for the three and nine months ended September 30, 2025 and 2024 is summarized below. Amounts in parentheses represent credits to net loss w hen reclassified to earnings. Certain amounts have no tax effect due to the Corporation having a valuation allowance recorded against the deferred income tax assets for the jurisdiction where the income or expense is recognized. Foreign currency translation adjustments exclude the effect of income taxes since earnings of non-U.S. subsidiaries are deemed to be reinvested for an indefinite period of time.
|  | Three Months Ended September 30, |  |  | Nine Months Ended September 30, |
|  | 2025 |  |  | 2024 |  |  | 2025 |  |  | 2024 |
Income tax effect associated with changes in: |  |  |  |  |  |  |  |  |  |  |  |
Unrecognized employee benefit costs |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Fair value of cash flow hedges |  | $ | (3 | ) |  | $ | (5 | ) |  | $ | 23 |  |  | $ | (10 | )
Income tax effect associated with reclassification adjustments: |  |  |  |  |  |  |  |  |  |  |  |
Amortization of unrecognized employee benefit costs |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Settlement of cash flow hedges |  | $ | 4 |  |  | $ | — |  |  | $ | 14 |  |  | $ | 7 |

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