Operating Expenses

Net periodic benefit cost (credit)

Accenture Net periodic benefit cost (credit) remained flat by 0.0% to $54.98M in Q2 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
CategoryRisk
SignalHigher is better
VolatilityModerate
First reportedQ1 2014
Last reportedQ4 2025Oct 10, 2025

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

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 Q2 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 associated with company-sponsored pension and retirement plans.