Operating Expenses

Defined Contribution Plan Cost

Caterpillar Defined Contribution Plan Cost remained flat by 0.0% to $208.75M in Q4 2025 compared to the prior quarter. Year-over-year, this metric grew by 12.7%, from $185.25M to $208.75M. Over 4 years (FY 2021 to FY 2025), Defined Contribution Plan Cost shows an upward trend with a 10.8% CAGR.

Analysis

StatementIncome Statement
SectionOperating Expenses
CategoryEfficiency
SignalContext dependent
VolatilityStable
First reportedQ1 2013
Last reportedQ4 2025Feb 13, 2026

How to read this metric

An increase may reflect higher headcount, increased matching percentages, or rising salary bases, while a decrease could indicate cost-cutting or plan changes.

Detailed definition

The total expense recognized by the company for contributions made to employee defined contribution retirement plans, su...

Peer comparison

Standard personnel expense; peers report this under SG&A or operating expenses.

Metric ID: cat_defined_contribution_plan_cost

Historical Data

5 years
 FY'21FY'22FY'23FY'24FY'25
Value$554.00M$506.00M$681.00M$741.00M$835.00M
YoY Change-8.7%+34.6%+8.8%+12.7%
Range$506.00M$835.00M
CAGR+10.8%
Avg YoY Growth+11.9%
Median YoY Growth+10.7%
Current Streak3 years growth

Frequently Asked Questions

What is Caterpillar's defined contribution plan cost?
Caterpillar (CAT) reported defined contribution plan cost of $208.75M in Q4 2025.
How has Caterpillar's defined contribution plan cost changed year-over-year?
Caterpillar's defined contribution plan cost increased by 12.7% year-over-year, from $185.25M to $208.75M.
What is the long-term trend for Caterpillar's defined contribution plan cost?
Over 4 years (2021 to 2025), Caterpillar's defined contribution plan cost has grown at a 10.8% compound annual growth rate (CAGR), from $554.00M to $835.00M.
What does defined contribution plan cost mean?
The cost of company contributions to employee retirement savings plans.