{"schema_version":"secwatch.filing_event.v1","accession":"0000032604-26-000047","form_type":"8-K","ticker":"EMR","cik":"0000032604","company_name":"EMERSON ELECTRIC CO","filed_at":"2026-10-13T10:57:44+00:00","discovered_at":"2026-10-13T11:00:00.284452+00:00","generated_at":"2026-10-13T11:00:05.659739+00:00","sec_items":["2.02","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.35,"calibrated_materiality_score":0.35,"confidence":"high","headline":"Emerson adopts mark-to-market pension accounting; recasts FY25 EPS to $4.00, FY24 adjusted EPS to $5.35","bullets":["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."],"urls":{"canonical":"https://secwatch.observer/filing/0000032604-26-000047","json":"https://secwatch.observer/filing/0000032604-26-000047.json","markdown":"https://secwatch.observer/filing/0000032604-26-000047.md","text":"https://secwatch.observer/filing/0000032604-26-000047.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/32604/000003260426000047/0000032604-26-000047-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/32604/000003260426000047/emr-20261013.htm"},"model":{"generated_by":"deepseek-v4.1-flash:cloud@v2","generated_at":"2026-10-13T11:00:05.659739+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}