Equity
Reserve for ESOP Debt Retirement
Procter & Gamble Reserve for ESOP Debt Retirement decreased by 6.4% to $596M in Q1 2026 compared to the prior quarter. Year-over-year, this metric declined by 11.3%, from $672M to $596M. Over 4 years (FY 2021 to FY 2025), Reserve for ESOP Debt Retirement shows a downward trend with a -9.6% CAGR.
Analysis
StatementBalance Sheet Statement
SectionEquity
CategoryOther
SignalContext dependent
VolatilityModerate
First reportedQ4 2015
Last reportedQ3 2026Apr 24, 2026
How to read this metric
Changes reflect the pace of debt repayment or adjustments in the funding status of employee benefit plans.
Detailed definition
This represents an equity adjustment related to debt obligations incurred by an Employee Stock Ownership Plan. It reflec...
Peer comparison
Specific to companies with ESOP structures; peers may report this under different equity contra-accounts.
Metric ID:
esop_debt_retirement_reserveHistorical Data
20 periods
| 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 | Q2 '26 | Q3 '26 | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Value | $1.01B | $964M | $965M | $916M | $916M | $870M | $870M | $821M | $821M | $782M | $782M | $737M | $737M | $707M | $707M | $672M | $672M | $637M | $637M | $596M |
| QoQ Change | — | -4.2% | +0.1% | -5.1% | +0.0% | -5.0% | +0.0% | -5.6% | +0.0% | -4.8% | +0.0% | -5.8% | +0.0% | -4.1% | +0.0% | -5.0% | +0.0% | -5.2% | +0.0% | -6.4% |
| YoY Change | — | — | — | — | -8.9% | -9.8% | -9.8% | -10.4% | -10.4% | -10.1% | -10.1% | -10.2% | -10.2% | -9.6% | -9.6% | -8.8% | -8.8% | -9.9% | -9.9% | -11.3% |
Range$596M – $1.01B
CAGR-10.4%
Avg YoY Growth-9.9%
Median YoY Growth-9.9%
Reserve for ESOP Debt Retirement at Other Companies
Frequently Asked Questions
- What is Procter & Gamble's reserve for esop debt retirement?
- Procter & Gamble (PG) reported reserve for esop debt retirement of $596M in Q1 2026.
- How has Procter & Gamble's reserve for esop debt retirement changed year-over-year?
- Procter & Gamble's reserve for esop debt retirement decreased by 11.3% year-over-year, from $672M to $596M.
- What is the long-term trend for Procter & Gamble's reserve for esop debt retirement?
- Over 4 years (2021 to 2025), Procter & Gamble's reserve for esop debt retirement has grown at a -9.6% compound annual growth rate (CAGR), from $1.01B to $672M.
- What does reserve for esop debt retirement mean?
- An equity reserve account used to manage debt associated with employee stock ownership plans.