v3.26.1
A. O. Smith Corporation Master Trust (Tables) - EBP 018
 12 Months Ended
Dec. 31, 2025
EBP, Master Trust [Line Items]  
Schedule of Master Trust Net Assets
The amount of Master Trust assets, income and change in value which is allocated to the Plan is determined by the ratio of participant account balances in the Plan to the total participant account balances of all participating plans. As of December 31, 2025 and 2024, the Plan’s interest in the net assets of the Master Trust was 100%. Significant information related to the investments in the Master Trust as of and for the year ended December 31, 2025, is as follows:
December 31, 2025December 31, 2025
Master Trust BalancesPlan’s Interest in Master Trust
a. Registered Investment Company Mutual Funds$228,903,211$228,903,211
b. Common/Collective Trusts398,329,528 398,329,528 
Total$627,232,739$627,232,739


The following are net appreciation in the fair value of investments and investment income for the Master Trust for the year ended December 31, 2025.
Net appreciation in fair value of investments$62,621,567 
Investment Income10,259,105 
Total$72,880,672 
Significant information related to the investments in the Master Trust as of and for the year ended December 31, 2024, is as follows:
December 31, 2024December 31, 2024
Master Trust BalancesPlan’s Interest in Master Trust
a. Registered Investment Company Mutual Funds$208,931,038$208,931,038
b. Common/Collective Trusts386,009,713 386,009,713 
Total$594,940,751$594,940,751

The following are net deprecation in the fair value of investments and investment income for the Master Trust for the year ended December 31, 2024.
Net appreciation in fair value of investments$47,797,104 
Investment Income8,053,048 
Total$55,850,152 
Schedule of Classification of Investments at Fair Value by Classification
The following summarizes the classification of investments at fair value by classification and method of valuation in accordance with U.S. GAAP:
Assets at Fair Value as ofDecember 31, 2025
DescriptionTotalLevel 1Level 2Level 3
Mutual Funds$228,903,211 $228,903,211 $— $— 
Total assets in the fair value hierarchy228,903,211 $228,903,211 $— $— 
Investment measured at NAV (a)398,329,528 
Total investments, at fair value$627,232,739 
Assets at Fair Value as of December 31, 2024
DescriptionTotalLevel 1Level 2Level 3
Mutual Funds$208,931,038 $208,931,038 $— $— 
Total assets in the fair value hierarchy208,931,038 $208,931,038 $— $— 
Investment measured at NAV (a)386,009,713 
Total investments, at fair value$594,940,751 
(a)In accordance with Subtopic 820-10, certain investments that were measured at net asset value per share (or its equivalent) have not been classified in the fair value hierarchy. The fair value amounts presented in this table are intended to permit reconciliation of the fair value hierarchy to the line items presented in the statement of net assets available for benefits.
The following table summarizes investments measured at fair value based on NAV per share as of December 31, 2025 and 2024, respectively:
December 31, 2025Fair ValueUnfunded CommitmentsRedemption Frequency
(if currently eligible)		Redemption Notice Period
Common/Collective trusts$398,329,528n/aDailyNone
December 31, 2024Fair ValueUnfunded CommitmentsRedemption Frequency
(if currently eligible)		Redemption Notice Period
Common/Collective trusts$386,009,713n/aDailyNone
The following summarizes the classification of investments at fair value by classification and method of valuation in accordance with U.S. GAAP:
Assets at Fair Value as of December 31, 2024
DescriptionTotalLevel 1Level 2Level 3
Cash$60,574 $60,574 $— $— 
Equities357,653 357,653 — — 
Corporate Bonds2,208,953 — 2,208,953 — 
Total assets in the fair value hierarchy$2,627,180 $418,227 $2,208,953 $—