Enerpac Tool Group Corp. Annual report pursuant to Section 13 and 15(d)

Annual report pursuant to Section 13 and 15(d)

Cover
- Document and Entity Information
Financial Statements
Notes to Financial Statements
Accounting Policies
- Summary of Significant Accounting Policies (Policies)
Notes Tables
Notes Details

Changes in Projected Benefit Obligations, Fair Value of Plan Assets and Funded Status of Defined Benefit Pension Plans (Detail)

v3.19.3

Changes in Projected Benefit Obligations, Fair Value of Plan Assets and Funded Status of Defined Benefit Pension Plans (Detail) - USD ($) $ in Thousands	12 Months Ended
	Aug. 31, 2019	Aug. 31, 2018	Aug. 31, 2017
Reconciliation of plan assets:
Fair value of plan assets at beginning of year	$ 40,244
Fair value of plan assets at end of year	40,412	$ 40,244
Pension Plans, Defined Benefit \| UNITED STATES
Reconciliation of benefit obligations:
Benefit obligation at beginning of year	43,280	46,806
Interest cost	1,694	1,633	$ 1,690
Actuarial (Loss) Gain	5,339	(2,330)
Benefits Paid	(2,913)	(2,829)
Benefit obligation at end of year	47,400	43,280	46,806
Reconciliation of plan assets:
Fair value of plan assets at beginning of year	40,244	40,027
Actual Return (Loss) on Plan Assets	2,972	2,938
Company Contributions	108	108
Benefits Paid	(2,912)	(2,829)
Fair value of plan assets at end of year	40,412	40,244	40,027
Funded status of the plans (underfunded)	(6,988)	(3,036)
Pension Plans, Defined Benefit \| Foreign Plan [Member]
Reconciliation of benefit obligations:
Benefit obligation at beginning of year	13,056	13,423
Employer Service Costs	450	440	413
Interest cost	257	278	239
Actuarial (Loss) Gain	2,594	(337)
Benefits Paid	(421)	(555)
Plan Amendments	89	0
Curtailments	(107)	0
Currency Impact	(815)	(193)
Benefit obligation at end of year	15,103	13,056	13,423
Reconciliation of plan assets:
Fair value of plan assets at beginning of year	7,902	7,904
Actual Return (Loss) on Plan Assets	752	32
Company Contributions	374	588
Benefits Paid	(421)	(555)
Currency Impact	(489)	(67)
Fair value of plan assets at end of year	8,118	7,902	$ 7,904
Funded status of the plans (underfunded)	$ (6,985)	$ (5,154)

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Amount of increase (decrease) in plan assets of defined benefit plan from actual return (loss) determined by change in fair value of plan assets adjusted for contributions, benefit payments, and other expenses.

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