Operating Expenses

Net periodic benefit cost (credit)

JPMorgan Chase Net periodic benefit cost (credit) decreased by 32.8% to -$89.00M in Q1 2026 compared to the prior quarter. Year-over-year, this metric declined by 36.9%, from -$65.00M to -$89.00M. This is a positive signal — higher values indicate stronger performance for this metric.

Analysis

StatementIncome Statement
SectionOperating Expenses
CategoryRisk
SignalHigher is better
VolatilityModerate
First reportedQ1 2020
Last reportedQ1 2026May 1, 2026

How to read this metric

A net credit improves profitability, while a net cost reduces it; significant fluctuations can indicate changes in actuarial assumptions or plan funding status.

Detailed definition

This represents the net expense or credit related to defined benefit pension plans and other postretirement benefits. It...

Peer comparison

Highly dependent on company-specific pension plan structures; compared to peers with similar legacy benefit obligations.

Metric ID: jpm_net_periodic_benefit_cost

Historical Data

15 periods
 Q2 '21Q3 '21Q1 '22Q2 '22Q3 '22Q1 '23Q2 '23Q3 '23Q1 '24Q2 '24Q3 '24Q1 '25Q2 '25Q3 '25Q1 '26
Value-$60.00M-$65.00M-$64.00M-$75.00M-$11.00M-$94.00M-$94.00M-$104.00M-$113.00M-$115.00M-$114.00M-$65.00M-$63.00M-$67.00M-$89.00M
QoQ Change-8.3%+1.5%-17.2%+85.3%-754.5%+0.0%-10.6%-8.7%-1.8%+0.9%+43.0%+3.1%-6.3%-32.8%
YoY Change-25.0%+83.1%-46.9%-25.3%-845.5%-20.2%-22.3%-9.6%+42.5%+45.2%+41.2%-36.9%
Range-$115.00M-$11.00M
CAGR+11.9%
Avg YoY Growth-68.3%
Median YoY Growth-21.3%
Current Streak2 quarters decline

Net periodic benefit cost (credit) at Other Companies

Frequently Asked Questions

What is JPMorgan Chase's net periodic benefit cost (credit)?
JPMorgan Chase (JPM) reported net periodic benefit cost (credit) of -$89.00M in Q1 2026.
How has JPMorgan Chase's net periodic benefit cost (credit) changed year-over-year?
JPMorgan Chase's net periodic benefit cost (credit) decreased by 36.9% year-over-year, from -$65.00M to -$89.00M.
What does net periodic benefit cost (credit) mean?
The net cost or gain associated with company-sponsored pension and retirement plans.