Other Income & Expense

Defined Benefit Plan Net Periodic Benefit Cost

Amkor Technology Defined Benefit Plan Net Periodic Benefit Cost decreased by 11.4% to $3.01M in Q1 2026 compared to the prior quarter. Year-over-year, this metric declined by 8.8%, from $3.30M to $3.01M. This increase may warrant attention — for this metric, lower values are generally preferred.

Analysis

StatementIncome Statement
SectionOther Income & Expense
CategoryProfitability
SignalLower is better
VolatilityModerate
First reportedQ1 2017
Last reportedQ1 2026Apr 28, 2026

How to read this metric

Fluctuations are driven by actuarial assumptions, discount rates, and the performance of pension plan assets.

Detailed definition

The total net expense recognized in the income statement related to company-sponsored defined benefit pension plans and...

Peer comparison

Highly dependent on the maturity of the company's workforce and the funding status of its pension plans.

Metric ID: adi_defined_benefit_plan_net_periodic_cost

Historical Data

15 periods
 Q2 '21Q3 '21Q1 '22Q2 '22Q3 '22Q1 '23Q2 '23Q3 '23Q1 '24Q2 '24Q3 '24Q1 '25Q2 '25Q3 '25Q1 '26
Value$6.59M$6.40M$5.20M$4.88M$4.57M$4.02M$3.87M$3.82M$3.43M$3.30M$3.47M$3.30M$3.47M$3.40M$3.01M
QoQ Change-2.9%-18.7%-6.1%-6.4%-11.9%-3.7%-1.4%-10.2%-3.6%+5.1%-5.0%+5.3%-2.2%-11.4%
YoY Change-26.0%-28.6%-22.6%-20.6%-16.4%-14.8%-14.7%-9.0%-3.8%+5.1%-2.2%-8.8%
Range$3.01M$6.59M
CAGR-20.1%
Avg YoY Growth-13.5%
Median YoY Growth-14.7%
Current Streak2 quarters decline

Frequently Asked Questions

What is Amkor Technology's defined benefit plan net periodic benefit cost?
Amkor Technology (AMKR) reported defined benefit plan net periodic benefit cost of $3.01M in Q1 2026.
How has Amkor Technology's defined benefit plan net periodic benefit cost changed year-over-year?
Amkor Technology's defined benefit plan net periodic benefit cost decreased by 8.8% year-over-year, from $3.30M to $3.01M.
What does defined benefit plan net periodic benefit cost mean?
The net cost of providing pension and postretirement benefits to employees.