Other

Net actuarial and prior service gains (losses) arising during the period, Before tax

Over 3 years (FY 2021 to FY 2024), Net actuarial and prior service gains (losses) arising during the period, Before tax shows a downward trend with a 10.6% CAGR. This is a positive signal — higher values indicate stronger performance for this metric.

Analysis

StatementCash Flow Statement
SectionOther
CategoryRisk
SignalHigher is better
VolatilityModerate
First reportedQ1 2014
Last reportedQ2 2026Mar 19, 2026

How to read this metric

Gains indicate improved funding status or favorable assumption changes, while losses indicate increased liability pressure.

Detailed definition

This captures the actuarial gains or losses arising from changes in assumptions regarding pension and post-retirement be...

Peer comparison

Standard for companies with defined benefit pension plans or significant post-retirement obligations.

Metric ID: other_other_comprehensive_income_loss_pension_and_other__75f455

Historical Data

16 periods
 Q3 '21Q4 '21Q1 '22Q2 '22Q3 '22Q4 '22Q1 '23Q2 '23Q3 '23Q4 '23Q1 '24Q2 '24Q3 '24Q4 '24Q2 '25Q2 '26
Value-$12.54M-$12.54M$59.72M$59.72M$59.72M$59.72M$36.87M$36.87M$36.87M$36.87M-$16.97M-$16.97M-$16.97M-$16.97M$0.00$30.23M
QoQ Change+0.0%+576.1%+0.0%+0.0%+0.0%-38.3%+0.0%+0.0%+0.0%-146.0%+0.0%+0.0%+0.0%+100.0%
YoY Change+576.1%+576.1%-38.3%-38.3%-38.3%-38.3%-146.0%-146.0%-146.0%-146.0%+100.0%
Range-$16.97M$59.72M
CAGR+26.4%
Avg YoY Growth+46.8%
Median YoY Growth-38.3%

Frequently Asked Questions

What is Accenture's net actuarial and prior service gains (losses) arising during the period, before tax?
Accenture (ACN) reported net actuarial and prior service gains (losses) arising during the period, before tax of $30.23M in Q4 2025.
What is the long-term trend for Accenture's net actuarial and prior service gains (losses) arising during the period, before tax?
Over 3 years (2021 to 2024), Accenture's net actuarial and prior service gains (losses) arising during the period, before tax has grown at a 10.6% compound annual growth rate (CAGR), from -$50.17M to -$67.86M.
What does net actuarial and prior service gains (losses) arising during the period, before tax mean?
Gains or losses from changes in the value of pension and retirement benefit obligations.