8-KItem 2.02 · Results of OperationsItem 9.01 · Financial Statements
Emerson adopts mark-to-market pension accounting, recasts prior results
Filed with the SEC on · Summarized by InvestorsBot
Emerson announced on October 13, 2026, that it will recognize pension and other postretirement actuarial gains and losses in earnings annually in the fourth quarter, effective for the fiscal year ended September 30, 2026. The change increased fiscal 2026 nine-month net earnings by $6 million, or $0.01 per share, and Emerson expects a pretax gain of less than $5 million in the fourth quarter; the adjustment will be excluded from adjusted EPS and will not affect cash flows, pension funding, or benefits.