Other Income & Expense

Defined Benefit Plan Net Periodic Benefit Cost

Caterpillar Defined Benefit Plan Net Periodic Benefit Cost remained flat by 0.0% to $46.25M in Q4 2025 compared to the prior quarter. Year-over-year, this metric grew by 176.1%, from $16.75M to $46.25M. Over 3 years (FY 2022 to FY 2025), Defined Benefit Plan Net Periodic Benefit Cost shows a downward trend with a -41.3% CAGR. 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 2022
Last reportedQ4 2025Feb 13, 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

4 years
 FY'22FY'23FY'24FY'25
Value$916.00M-$65.00M$67.00M$185.00M
YoY Change-107.1%+203.1%+176.1%
Range-$65.00M$916.00M
CAGR-41.3%
Avg YoY Growth+90.7%
Median YoY Growth+176.1%
Current Streak2 years growth

Defined Benefit Plan Net Periodic Benefit Cost at Other Companies

Frequently Asked Questions

What is Caterpillar's defined benefit plan net periodic benefit cost?
Caterpillar (CAT) reported defined benefit plan net periodic benefit cost of $46.25M in Q4 2025.
How has Caterpillar's defined benefit plan net periodic benefit cost changed year-over-year?
Caterpillar's defined benefit plan net periodic benefit cost increased by 176.1% year-over-year, from $16.75M to $46.25M.
What is the long-term trend for Caterpillar's defined benefit plan net periodic benefit cost?
Over 3 years (2022 to 2025), Caterpillar's defined benefit plan net periodic benefit cost has grown at a -41.3% compound annual growth rate (CAGR), from $916.00M to $185.00M.
What does defined benefit plan net periodic benefit cost mean?
The net cost of providing pension and postretirement benefits to employees.