Consolidation · Operating Income

Material Reconciling Items — Operating Income

3M Material Reconciling Items — Operating Income increased by 75.5% to $1.40B in Q1 2026 compared to the prior quarter. Year-over-year, this metric grew by 12.1%, from $1.25B to $1.40B. Over 3 years (FY 2021 to FY 2025), Material Reconciling Items — Operating Income shows a downward trend with a -14.4% CAGR. This increase may warrant attention — for this metric, lower values are generally preferred.

Analysis

StatementSegment
CategoryProfitability
SignalLower is better
VolatilityVolatile
First reportedQ1 2025
Last reportedQ1 2026
Rolls up toOperating Income

How to read this metric

An increase in losses within reconciling items typically indicates higher corporate overhead, increased legal liabilities, or significant restructuring costs, which can mask the underlying performance of core business segments. Conversely, a decrease or a shift toward income suggests lower corporate expenses or the realization of one-time gains that improve consolidated margins.

Detailed definition

This metric represents the net impact of corporate-level adjustments, unallocated expenses, and non-operating items that...

Peer comparison

Most large conglomerates report similar unallocated corporate expenses or 'corporate and other' segments, where investors look for consistency and transparency in how these costs are managed relative to total revenue.

Metric ID: mmm_segment_material_reconciling_items_operating_income_loss

Historical Data

19 periods
 Q2 '21Q3 '21Q4 '21Q1 '22Q2 '22Q3 '22Q1 '23Q2 '23Q3 '23Q4 '23Q1 '24Q2 '24Q3 '24Q4 '24Q1 '25Q2 '25Q3 '25Q4 '25Q1 '26
Value$1.97B$1.79B$1.62B$1.64B$110.00M$4.16B$1.24B-$9.36B-$3.10B$0.00$1.15B$1.27B$1.32B$1.09B$1.25B$1.14B$1.45B$796.00M$1.40B
QoQ Change-9.3%-9.6%+1.5%-93.3%>999%-70.1%-854.1%+66.9%+100.0%+10.7%+3.5%-17.6%+14.8%-8.5%+26.9%-45.0%+75.5%
YoY Change-94.4%+132.4%-24.4%<-999%-174.5%-7.4%+113.6%+142.5%+8.4%-10.4%+10.0%-26.6%+12.1%
Range-$9.36B$4.16B
CAGR-7.4%
Avg YoY Growth-655.8%
Median YoY Growth-7.4%

Frequently Asked Questions

What is 3M's material reconciling items — operating income?
3M (MMM) reported material reconciling items — operating income of $1.40B in Q1 2026.
How has 3M's material reconciling items — operating income changed year-over-year?
3M's material reconciling items — operating income increased by 12.1% year-over-year, from $1.25B to $1.40B.
What is the long-term trend for 3M's material reconciling items — operating income?
Over 3 years (2021 to 2025), 3M's material reconciling items — operating income has grown at a -14.4% compound annual growth rate (CAGR), from $7.37B to $4.63B.
What does material reconciling items — operating income mean?
This represents the net corporate costs and adjustments not assigned to any specific business segment.