Emerson said that, effective for the fiscal year ended September 30, 2026, it has elected to change its method of accounting for actuarial gains and losses on its defined benefit pension and other postretirement benefit plans. Under the new method, actuarial gains and losses are recognized in earnings in the period in which they arise.

1. 01

   Emerson said that, effective for the fiscal year ended September 30, 2026, it has elected to change its method of accounting for actuarial gains and losses on its defined benefit pension and other postretirement benefit plans. Under the new method, actuarial gains and losses are recognized in earnings in the period in which they arise.

2. 02

   The company said that, on a retrospective basis, its full-year 2025 pretax earnings from continuing operations were revised to $2,905 million from $2,934 million, and its net earnings were revised to $2,223 million from $2,246 million. It said the Q4 Other deductions, net reflected $36 million.

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AI summarized the filing and translated the summary into English; it may differ from the original. For reference only, not investment advice. AI translated the published Korean report into English. Figures are copied as filed, not recalculated.

Original filing

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