Other

OCI Cash Flow Hedge Reclassification, Before Tax

Accenture OCI Cash Flow Hedge Reclassification, Before Tax decreased by 98.0% to -$58.13M in Q4 2025 compared to the prior quarter. Year-over-year, this metric declined by 3076.7%, from -$1.83M to -$58.13M. Over 4 years (FY 2021 to FY 2025), OCI Cash Flow Hedge Reclassification, Before Tax shows a downward trend with a -43.9% CAGR. This decline may warrant attention — for this metric, higher values are generally preferred.

Analysis

StatementIncome Statement
SectionOther
CategoryProfitability
SignalHigher is better
VolatilityModerate
First reportedQ1 2019
Last reportedQ2 2026Mar 19, 2026

How to read this metric

Reclassification of gains boosts reported earnings, while reclassification of losses acts as a drag on net income.

Detailed definition

This metric represents the amount of gain or loss previously held in accumulated other comprehensive income that is recl...

Peer comparison

Commonly found in the financial statements of companies with significant hedging programs.

Metric ID: cvx_oci_cash_flow_hedge_reclassification_before_tax

Historical Data

20 periods
 Q3 '21Q4 '21Q1 '22Q2 '22Q3 '22Q4 '22Q1 '23Q2 '23Q3 '23Q4 '23Q1 '24Q2 '24Q3 '24Q4 '24Q1 '25Q2 '25Q3 '25Q4 '25Q1 '26Q2 '26
Value$33.04M$34.35M$27.73M$22.96M$27.45M$14.13M-$2.61M-$18.00M-$4.12M-$3.14M$10.60M$4.85M$10.16M$2.78M$7.48M-$1.83M-$1.89M-$13.92M-$29.35M-$58.13M
QoQ Change+3.9%-19.3%-17.2%+19.6%-48.5%-118.4%-590.7%+77.1%+23.6%+437.2%-54.3%+109.7%-72.7%+169.2%-124.5%-3.4%-635.3%-110.9%-98.0%
YoY Change-16.9%-58.9%-109.4%-178.4%-115.0%-122.2%+506.8%+126.9%+347.0%+188.3%-29.5%-137.8%-118.6%-601.2%-492.6%<-999%
Range-$58.13M$34.35M
CAGR+12.6%
Avg YoY Growth-243.0%
Median YoY Growth-112.2%
Current Streak5 quarters decline

Frequently Asked Questions

What is Accenture's oci cash flow hedge reclassification, before tax?
Accenture (ACN) reported oci cash flow hedge reclassification, before tax of -$58.13M in Q4 2025.
How has Accenture's oci cash flow hedge reclassification, before tax changed year-over-year?
Accenture's oci cash flow hedge reclassification, before tax decreased by 3076.7% year-over-year, from -$1.83M to -$58.13M.
What is the long-term trend for Accenture's oci cash flow hedge reclassification, before tax?
Over 4 years (2021 to 2025), Accenture's oci cash flow hedge reclassification, before tax has grown at a -43.9% compound annual growth rate (CAGR), from $102.68M to -$10.17M.
What does oci cash flow hedge reclassification, before tax mean?
The portion of hedge gains or losses moved from equity into the income statement.