Emerson adopts mark-to-market pension accounting; recasts FY25 EPS to $4.00, FY24 adjusted EPS to $5.35

EMERSON ELECTRIC CO

Effective FY ended Sept 30, 2026, Emerson recognizes pension/postretirement actuarial gains and losses in earnings annually in Q4; expects a pretax gain of less than $5 in Q4 FY26.
Change applied retrospectively: FY2025 diluted EPS recast to $4.00 from $4.04, adjusted EPS to $6.01 from $6.00; FY2024 adjusted EPS to $5.35 from $5.49.
Q4 FY2025 net earnings cut to $609M from $637M; diluted EPS $1.07 vs $1.12, reflecting a $36M pretax mark-to-market charge.
Nine months ended June 30, 2026 earnings rose $8M pretax ($6M after-tax, $0.01/share); adjusted EPS revised to $4.72 from $4.71.
Company says no impact to cash flows, plan funded status, funding requirements or participant benefits; mark-to-market excluded from adjusted EPS.

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