CSX Net Periodic Defined Benefits Expense (Reversal of Expense), Excluding Service Cost Component remained flat by 0.0% to -$8.25M in Q4 2025 compared to the prior quarter. Year-over-year, this metric grew by 34.0%, from -$12.50M to -$8.25M. Over 4 years (FY 2021 to FY 2025), Net Periodic Defined Benefits Expense (Reversal of Expense), Excluding Service Cost Component shows an upward trend with a -15.3% CAGR. This decline may warrant attention — for this metric, higher values are generally preferred.
A reversal (credit) improves net earnings, while an expense reduces them, often driven by market performance of plan assets.
This metric reflects the non-service cost components of pension and post-retirement benefit plans, such as interest cost...
Standard accounting adjustment for companies with defined benefit pension plans.
other_net_periodic_defined_benefits_expense_reversal_of__ed7dac| FY'21 | FY'22 | FY'23 | FY'24 | FY'25 | |
|---|---|---|---|---|---|
| Value | -$64.00M | -$79.00M | -$29.00M | -$50.00M | -$33.00M |
| YoY Change | — | -23.4% | +63.3% | -72.4% | +34.0% |