Other Income & Expense

Defined Benefit Plan Net Periodic Benefit Cost

Accenture Defined Benefit Plan Net Periodic Benefit Cost remained flat by 0.0% to $54.98M in Q2 2025 compared to the prior quarter. Year-over-year, this metric declined by 1.3%, from $55.72M to $54.98M. Over 4 years (FY 2021 to FY 2025), Defined Benefit Plan Net Periodic Benefit Cost shows an upward trend with a 6.7% CAGR. This increase may warrant attention — for this metric, lower values are generally preferred.

Analysis

StatementIncome Statement
SectionOther Income & Expense
CategoryProfitability
SignalLower is better
VolatilityModerate
First reportedQ1 2014
Last reportedQ4 2025Oct 10, 2025

How to read this metric

Fluctuations are driven by actuarial assumptions, discount rates, and the performance of pension plan assets.

Detailed definition

The total net expense recognized in the income statement related to company-sponsored defined benefit pension plans and...

Peer comparison

Highly dependent on the maturity of the company's workforce and the funding status of its pension plans.

Metric ID: adi_defined_benefit_plan_net_periodic_cost

Historical Data

5 years
 FY'21FY'22FY'23FY'24FY'25
Value$169.47M$188.00M$206.35M$222.89M$219.93M
YoY Change+10.9%+9.8%+8.0%-1.3%
Range$169.47M$222.89M
CAGR+6.7%
Avg YoY Growth+6.8%
Median YoY Growth+8.9%

Frequently Asked Questions

What is Accenture's defined benefit plan net periodic benefit cost?
Accenture (ACN) reported defined benefit plan net periodic benefit cost of $54.98M in Q2 2025.
How has Accenture's defined benefit plan net periodic benefit cost changed year-over-year?
Accenture's defined benefit plan net periodic benefit cost decreased by 1.3% year-over-year, from $55.72M to $54.98M.
What is the long-term trend for Accenture's defined benefit plan net periodic benefit cost?
Over 4 years (2021 to 2025), Accenture's defined benefit plan net periodic benefit cost has grown at a 6.7% compound annual growth rate (CAGR), from $169.47M to $219.93M.
What does defined benefit plan net periodic benefit cost mean?
The net cost of providing pension and postretirement benefits to employees.