Other
Prior service benefit reclassified to periodic benefit cost
Imperial Oil Prior service benefit reclassified to periodic benefit cost decreased by 25.0% to $3M in Q1 2026 compared to the prior quarter. Year-over-year, this metric declined by 40.0%, from $5M to $3M. Over 3 years (FY 2022 to FY 2025), Prior service benefit reclassified to periodic benefit cost shows a downward trend with a -38.8% CAGR.
Analysis
StatementCash Flow Statement
SectionOther
CategoryOther
SignalContext dependent
VolatilityStable
First reportedQ1 2020
Last reportedQ1 2026May 4, 2026
How to read this metric
Reflects the ongoing impact of historical benefit plan changes on current period earnings.
Detailed definition
The reclassification of amounts previously recognized in accumulated other comprehensive income into net income, specifi...
Peer comparison
Specific to companies with legacy defined benefit pension obligations.
Metric ID:
other_other_comprehensive_income_loss_amortization_adjus_e0e7f6Historical Data
19 periods
| Q3 '21 | Q4 '21 | Q1 '22 | Q2 '22 | Q3 '22 | Q4 '22 | Q1 '23 | Q2 '23 | Q3 '23 | Q4 '23 | Q1 '24 | Q2 '24 | Q3 '24 | Q4 '24 | Q1 '25 | Q2 '25 | Q3 '25 | Q4 '25 | Q1 '26 | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Value | $33M | $34M | $21M | $21M | $21M | $20M | $10M | $10M | $9M | $12M | $12M | $13M | $13M | $13M | $5M | $5M | $5M | $4M | $3M |
| QoQ Change | — | +3.0% | -38.2% | +0.0% | +0.0% | -4.8% | -50.0% | +0.0% | -10.0% | +33.3% | +0.0% | +8.3% | +0.0% | +0.0% | -61.5% | +0.0% | +0.0% | -20.0% | -25.0% |
| YoY Change | — | — | — | — | -36.4% | -41.2% | -52.4% | -52.4% | -57.1% | -40.0% | +20.0% | +30.0% | +44.4% | +8.3% | -58.3% | -61.5% | -61.5% | -69.2% | -40.0% |
Range$3M – $34M
CAGR-41.3%
Avg YoY Growth-31.2%
Median YoY Growth-41.2%
Current Streak2 quarters decline
Prior service benefit reclassified to periodic benefit cost at Other Companies
Frequently Asked Questions
- What is Imperial Oil's prior service benefit reclassified to periodic benefit cost?
- Imperial Oil (IMO) reported prior service benefit reclassified to periodic benefit cost of $3M in Q1 2026.
- How has Imperial Oil's prior service benefit reclassified to periodic benefit cost changed year-over-year?
- Imperial Oil's prior service benefit reclassified to periodic benefit cost decreased by 40.0% year-over-year, from $5M to $3M.
- What is the long-term trend for Imperial Oil's prior service benefit reclassified to periodic benefit cost?
- Over 3 years (2022 to 2025), Imperial Oil's prior service benefit reclassified to periodic benefit cost has grown at a -38.8% compound annual growth rate (CAGR), from $83M to $19M.
- What does prior service benefit reclassified to periodic benefit cost mean?
- The movement of pension-related costs from equity to the income statement.