---
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"
generated_at: "2026-10-13T11:00:05.659739+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.35
calibrated_materiality_score: 0.35
confidence: "high"
source: SEC EDGAR
---

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

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.35
- calibrated_materiality_score: 0.35
- confidence: high
- sec_items: 2.02, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0000032604-26-000047
- JSON: https://secwatch.observer/filing/0000032604-26-000047.json
- Plain text: https://secwatch.observer/filing/0000032604-26-000047.txt

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.