Discontinued — last reported Q4 '25

Operating

Postretirement benefits expense in excess of (less than) net payments

Coupang Postretirement benefits expense in excess of (less than) net payments decreased by 2.9% to $67.00M in Q1 2026 compared to the prior quarter. Year-over-year, this metric grew by 19.6%, from $56.00M to $67.00M. Over 4 years (FY 2021 to FY 2025), Postretirement benefits expense in excess of (less than) net payments shows an upward trend with a 17.7% CAGR.

Analysis

StatementCash Flow Statement
SectionOperating
CategoryRisk
SignalContext dependent
VolatilityStable
First reportedQ1 2018
Last reportedQ4 2025

How to read this metric

A negative adjustment indicates that cash payments to plans exceeded the accounting expense, reducing operating cash flow.

Detailed definition

This adjustment reconciles the non-cash expense recognized for pension and postretirement obligations against the actual...

Peer comparison

Standard for mature companies with legacy pension obligations; comparable to other large-cap industrial firms.

Metric ID: xom_postretirement_benefits_net_of_payments

Historical Data

20 periods
 Q2 '21Q3 '21Q4 '21Q1 '22Q2 '22Q3 '22Q4 '22Q1 '23Q2 '23Q3 '23Q4 '23Q1 '24Q2 '24Q3 '24Q4 '24Q1 '25Q2 '25Q3 '25Q4 '25Q1 '26
Value$33.76M$34.62M$27.57M$44.48M$42.95M$36.62M$37.17M$38.69M$37.41M$41.14M$41.76M$45.00M$45.00M$48.00M$49.00M$56.00M$59.00M$62.00M$69.00M$67.00M
QoQ Change+2.6%-20.4%+61.4%-3.4%-14.7%+1.5%+4.1%-3.3%+10.0%+1.5%+7.8%+0.0%+6.7%+2.1%+14.3%+5.4%+5.1%+11.3%-2.9%
YoY Change+27.2%+5.8%+34.8%-13.0%-12.9%+12.3%+12.3%+16.3%+20.3%+16.7%+17.3%+24.4%+31.1%+29.2%+40.8%+19.6%
Range$27.57M$69.00M
CAGR+15.5%
Avg YoY Growth+17.7%
Median YoY Growth+18.5%

Frequently Asked Questions

What is Coupang's postretirement benefits expense in excess of (less than) net payments?
Coupang (CPNG) reported postretirement benefits expense in excess of (less than) net payments of $67.00M in Q1 2026.
How has Coupang's postretirement benefits expense in excess of (less than) net payments changed year-over-year?
Coupang's postretirement benefits expense in excess of (less than) net payments increased by 19.6% year-over-year, from $56.00M to $67.00M.
What is the long-term trend for Coupang's postretirement benefits expense in excess of (less than) net payments?
Over 4 years (2021 to 2025), Coupang's postretirement benefits expense in excess of (less than) net payments has grown at a 17.7% compound annual growth rate (CAGR), from $128.21M to $246.00M.
What does postretirement benefits expense in excess of (less than) net payments mean?
The difference between the accounting cost of employee retirement benefits and the actual cash paid into those plans.