Other Income & Expense

Derivative instruments gain (loss), net

Accenture Derivative instruments gain (loss), net increased by 48.6% to -$12.72M in Q4 2025 compared to the prior quarter. Year-over-year, this metric declined by 2.2%, from -$12.44M to -$12.72M. Over 3 years (FY 2021 to FY 2025), Derivative instruments gain (loss), net shows a downward trend with a 112.4% CAGR.

Analysis

StatementIncome Statement
SectionOther Income & Expense
CategoryRisk
SignalContext dependent
VolatilityVolatile
First reportedQ1 2014
Last reportedQ2 2026Mar 19, 2026

How to read this metric

High volatility in this metric suggests significant exposure to market fluctuations that are not effectively offset by hedge accounting treatment.

Detailed definition

This metric captures the net gains or losses recognized in the income statement from derivative instruments that do not...

Peer comparison

Varies significantly by company; often found in firms with complex treasury operations or significant commodity price exposure.

Metric ID: amat_derivative_gain_loss_non_hedging

Historical Data

19 periods
 Q3 '21Q4 '21Q1 '22Q2 '22Q3 '22Q4 '22Q1 '23Q2 '23Q3 '23Q4 '23Q1 '24Q2 '24Q3 '24Q1 '25Q2 '25Q3 '25Q4 '25Q1 '26Q2 '26
Value-$13.17M$4.00M-$23.48M-$13.05M-$31.29M-$100.81M-$29.69M$7.43M$72.09M-$41.24M-$20.28M-$26.06M-$57.23M-$4.26M-$12.44M-$44.80M-$85.72M-$24.73M-$12.72M
QoQ Change+130.4%-687.0%+44.4%-139.8%-222.2%+70.5%+125.0%+870.1%-157.2%+50.8%-28.5%-119.6%+92.6%-192.3%-260.1%-91.4%+71.2%+48.6%
YoY Change-137.6%<-999%-26.5%+157.0%+330.4%+59.1%+31.7%-450.6%-179.4%+79.0%+52.2%+21.7%-481.1%-2.2%
Range-$100.81M$72.09M
CAGR-0.8%
Avg YoY Growth-226.2%
Median YoY Growth+9.8%
Current Streak2 quarters growth

Frequently Asked Questions

What is Accenture's derivative instruments gain (loss), net?
Accenture (ACN) reported derivative instruments gain (loss), net of -$12.72M in Q4 2025.
How has Accenture's derivative instruments gain (loss), net changed year-over-year?
Accenture's derivative instruments gain (loss), net decreased by 2.2% year-over-year, from -$12.44M to -$12.72M.
What is the long-term trend for Accenture's derivative instruments gain (loss), net?
Over 3 years (2021 to 2025), Accenture's derivative instruments gain (loss), net has grown at a 112.4% compound annual growth rate (CAGR), from $15.37M to -$147.22M.
What does derivative instruments gain (loss), net mean?
Net gains or losses from derivative contracts that do not qualify for hedge accounting, impacting current period net income.