Operating Expenses

Net periodic benefit cost (credit)

Accenture Net periodic benefit cost (credit) remained flat by 0.0% to $54.98M in Q4 2025 compared to the prior quarter. Year-over-year, this metric declined by 1.3%, from $55.72M to $54.98M. Over 4 years (FY 2021 to FY 2025), Net periodic benefit cost (credit) shows an upward trend with a 6.7% CAGR. This is a positive signal — higher values indicate stronger performance for this metric.

Analysis

StatementIncome Statement
SectionOperating Expenses
CategoryProfitability
SignalHigher is better
VolatilityModerate
First reportedQ1 2020
Last reportedQ3 2025

How to read this metric

A net credit improves operating income, while a net cost reduces it, often driven by actuarial assumptions and market performance of plan assets.

Detailed definition

The net expense or credit recognized in the income statement related to defined benefit pension plans and other postreti...

Peer comparison

Commonly reported by mature companies with legacy pension obligations.

Metric ID: is_jpm_net_periodic_benefit_cost

Historical Data

5 years
 FY'21FY'22FY'23FY'24FY'25
Value$169.47M$188.00M$206.35M$222.89M$219.93M
YoY Change+10.9%+9.8%+8.0%-1.3%
Range$169.47M$222.89M
CAGR+6.7%
Avg YoY Growth+6.8%
Median YoY Growth+8.9%

Frequently Asked Questions

What is Accenture's net periodic benefit cost (credit)?
Accenture (ACN) reported net periodic benefit cost (credit) of $54.98M in Q4 2025.
How has Accenture's net periodic benefit cost (credit) changed year-over-year?
Accenture's net periodic benefit cost (credit) decreased by 1.3% year-over-year, from $55.72M to $54.98M.
What is the long-term trend for Accenture's net periodic benefit cost (credit)?
Over 4 years (2021 to 2025), Accenture's net periodic benefit cost (credit) has grown at a 6.7% compound annual growth rate (CAGR), from $169.47M to $219.93M.
What does net periodic benefit cost (credit) mean?
The net cost or gain from company-sponsored pension and retirement plans.

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