v3.25.2
Cost Reduction and Manufacturing Capacity Rationalization
 6 Months Ended
Jun. 30, 2025
Restructuring and Related Activities [Abstract]  
Cost Reduction and Manufacturing Capacity Rationalization Cost Reduction and Manufacturing Capacity Rationalization
The Company's restructuring program seeks to align cost structure to support margin expansion. The program includes workforce reductions and footprint optimization across segments.

The changes in accrued restructuring balances are as follows: 
Global SeatingGlobal Electrical SystemsTrim Systems and ComponentsCorporate/OtherTotal
December 31, 2024$28 $— $— $360 $388 
New charges— 530 45 127 702 
Payments and other adjustments(28)(530)(45)(129)(732)
March 31, 2025$— $— $— $358 $358 
New charges358 539 243 — 1,140 
Payments and other adjustments(358)(539)(243)(133)(1,273)
June 30, 2025$— $— $— $225 $225 
Global SeatingGlobal Electrical SystemsTrim Systems and ComponentsCorporate/
Other		Total
December 31, 2023$128 $— $— $983 $1,111 
New charges53 1,090 470 164 1,777 
Payments and other adjustments(53)(1,090)(470)(540)(2,153)
March 31, 2024$128 $— $— $607 $735 
New charges762 1,379 1,634 — 3,775 
Payments and other adjustments(766)(1,379)(1,634)(97)(3,876)
June 30, 2024$124 $— $— $510 $634 
Of the $1.1 million costs incurred in the three months ended June 30, 2025 for restructuring, $1.1 million related to headcount reductions; $1.1 million were recorded in cost of revenue. Of the $1.1 million costs incurred in the three months ended June 30, 2025, $0.4 million related to the Global Seating segment, $0.5 million related to the Global Electrical Systems, and $0.2 million related to the Trim Systems and Components segment.
Of the $1.8 million costs incurred in the six months ended June 30, 2025 for restructuring, $1.8 million related to headcount reductions; $1.6 million were recorded in cost of revenues and $0.2 million were recorded in selling, general and administrative expenses. Of the $1.8 million costs incurred in the six months ended June 30, 2025, $0.4 million related to the Global Seating segment, $1.1 million related to the Global Electrical Systems, and $0.3 million related to the Trim Systems and Components segment.
Of the $3.8 million costs incurred in the three months ended June 30, 2024 for restructuring, $3.4 million related to headcount reductions and $0.4 million related to facility exit and other; $3.5 million were recorded in cost of revenues and $0.3 million were recorded in selling, general and administrative expenses. Of the $3.8 million costs incurred in three months ended June 30, 2024 for restructuring, $1.4 million related to headcount in the Global Electrical Systems segment, $1.6 million related to headcount reductions in the Trim Systems and Components segment, $0.4 million related to headcount reductions and $0.4 million related to facility exit in the Global Seating segment.
Of the $5.6 million costs incurred in the six months ended June 30, 2024 for restructuring, $4.9 million related to headcount reductions and $0.7 million related to facility exit and other. Of the $5.6 million costs incurred in the six months ended June 30, 2024 for restructuring, $5.1 million were recorded in cost of revenue and $0.5 million were recorded in selling, general and administrative expenses. Of the $5.6 million costs incurred in six months ended June 30, 2024 for restructuring, primarily $2.5 million related to headcount in the Global Electrical Systems segment, $2.1 million related to headcount reductions in the Trim Systems and Components segment, $0.2 million related to headcount reductions at Corporate and Other and $0.7 million related to facility exit in the Global Seating segment