Other Income & Expense
Defined Benefit Plan Net Periodic Benefit Cost
Union Pacific Defined Benefit Plan Net Periodic Benefit Cost decreased by 50.0% to -$6.00M in Q1 2026 compared to the prior quarter. Year-over-year, this metric declined by 200.0%, from -$2.00M to -$6.00M. This increase may warrant attention — for this metric, lower values are generally preferred.
Analysis
StatementIncome Statement
SectionOther Income & Expense
CategoryProfitability
SignalLower is better
VolatilityModerate
First reportedQ1 2024
Last reportedQ1 2026Apr 23, 2026
How to read this metric
Fluctuations are driven by actuarial assumptions, discount rates, and the performance of pension plan assets.
Detailed definition
The total net expense recognized in the income statement related to company-sponsored defined benefit pension plans and...
Peer comparison
Highly dependent on the maturity of the company's workforce and the funding status of its pension plans.
Metric ID:
adi_defined_benefit_plan_net_periodic_costHistorical Data
7 periods
| Q1 '24 | Q2 '24 | Q3 '24 | Q1 '25 | Q2 '25 | Q3 '25 | Q1 '26 | |
|---|---|---|---|---|---|---|---|
| Value | -$2.00M | -$1.00M | $0.00 | -$2.00M | -$3.00M | -$4.00M | -$6.00M |
| QoQ Change | — | +50.0% | +100.0% | — | -50.0% | -33.3% | -50.0% |
| YoY Change | — | — | — | +0.0% | -200.0% | — | -200.0% |
Range-$6.00M – $0.00
CAGR+108.0%
Avg YoY Growth-133.3%
Median YoY Growth-200.0%
Current Streak3 quarters decline
Defined Benefit Plan Net Periodic Benefit Cost at Other Companies
Frequently Asked Questions
- What is Union Pacific's defined benefit plan net periodic benefit cost?
- Union Pacific (UNP) reported defined benefit plan net periodic benefit cost of -$6.00M in Q1 2026.
- How has Union Pacific's defined benefit plan net periodic benefit cost changed year-over-year?
- Union Pacific's defined benefit plan net periodic benefit cost decreased by 200.0% year-over-year, from -$2.00M to -$6.00M.
- What does defined benefit plan net periodic benefit cost mean?
- The net cost of providing pension and postretirement benefits to employees.