Discontinued — last reported Q2 '16

Other Income & Expense

Defined Benefit Plan Net Periodic Benefit Cost

3M Defined Benefit Plan Net Periodic Benefit Cost decreased by 106.1% to -$2.00M in Q1 2026 compared to the prior quarter. Year-over-year, this metric declined by 107.1%, from $28.00M to -$2.00M. Over 3 years (FY 2021 to FY 2025), Defined Benefit Plan Net Periodic Benefit Cost shows an upward trend with a -29.5% CAGR. This increase may warrant attention — for this metric, lower values are generally preferred.

Analysis

StatementIncome Statement
SectionOther Income & Expense
CategoryProfitability
SignalLower is better
VolatilityStable
First reportedQ1 2015
Last reportedQ2 2016

How to read this metric

An increase in cost reduces operating profitability, while a credit or decrease in cost improves net income.

Detailed definition

This represents the net expense or income recognized in the income statement related to defined benefit pension and othe...

Peer comparison

Standardized across most large corporations with legacy pension obligations; often compared as a percentage of total compensation expense.

Metric ID: is_adi_defined_benefit_plan_net_periodic_cost

Historical Data

18 periods
 Q2 '21Q3 '21Q4 '21Q2 '22Q3 '22Q1 '23Q2 '23Q3 '23Q4 '23Q1 '24Q2 '24Q3 '24Q4 '24Q1 '25Q2 '25Q3 '25Q4 '25Q1 '26
Value-$74.25M-$74.25M-$74.25M-$67.00M-$65.00M-$31.00M-$31.00M-$31.00M-$36.00M-$11.00M$796.00M$7.00M$36.00M$28.00M$23.00M$20.00M$33.00M-$2.00M
QoQ Change+0.0%+0.0%+9.8%+3.0%+52.3%+0.0%+0.0%-16.1%+69.4%>999%-99.1%+414.3%-22.2%-17.9%-13.0%+65.0%-106.1%
YoY Change+9.8%+12.5%+53.7%+52.3%+64.5%>999%+122.6%+200.0%+354.5%-97.1%+185.7%-8.3%-107.1%
Range-$74.25M$796.00M
CAGR-57.3%
Avg YoY Growth+270.1%
Median YoY Growth+53.7%

Frequently Asked Questions

What is 3M's defined benefit plan net periodic benefit cost?
3M (MMM) reported defined benefit plan net periodic benefit cost of -$2.00M in Q1 2026.
How has 3M's defined benefit plan net periodic benefit cost changed year-over-year?
3M's defined benefit plan net periodic benefit cost decreased by 107.1% year-over-year, from $28.00M to -$2.00M.
What is the long-term trend for 3M's defined benefit plan net periodic benefit cost?
Over 3 years (2021 to 2025), 3M's defined benefit plan net periodic benefit cost has grown at a -29.5% compound annual growth rate (CAGR), from -$297.00M to $104.00M.
What does defined benefit plan net periodic benefit cost mean?
The net accounting cost or gain associated with company-sponsored defined benefit pension and postretirement plans.