Accumulated Other Comprehensive Income Attributable to SMP (Tables)

3 Months Ended

Mar. 31, 2026

Schedule of Accumulated Other Comprehensive by Component

Accumulated other comprehensive income attributable to SMP consists of the following (in thousands):


	Three Months Ended March 31, 2026
	Foreign Currency Translation			Cash Flow Hedges (a)		Postretirement Benefit Plans		Total
Balance at December 31, 2025	$	15,931		$	1,923	$	3	$	17,857
Other comprehensive income (loss) before reclassifications	(6,535)		(b)	1,614		$	—	(4,921)
Amounts reclassified from accumulated other comprehensive income (loss)	—			202		(1)		201
Net other comprehensive income (loss)	(6,535)			1,816		(1)		(4,720)
Tax amounts	(1,002)			(472)		1		(1,473)
Balance at March 31, 2026	$	8,394		$	3,267	$	3	$	11,664

(a)Other comprehensive income (loss) before reclassifications consists of $1.8 million ($1.3 million, net of tax) unrecognized gain relating to the change in fair value of cash flow interest rate hedges and cash settlement receipts of $0.2 million ($0.1 million, net of tax).

(b)Foreign currency translation primarily reflects the depreciation of the Danish kroner.


	Three Months Ended March 31, 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)

(a)Other comprehensive income (loss) before reclassifications consists of $1.1 million ($0.8 million, net of tax) unrecognized loss relating to the change in fair value of cash flow interest rate hedges and cash settlement receipts of $0.4 million ($0.3 million, net of tax).

(b)Foreign currency translation primarily reflects the appreciation of the Danish Kroner and the Polish zloty