secwatch.observer — SEC 8-K summary
======================================

Issuer:     EMERSON ELECTRIC CO (EMR)
CIK:        0000032604
Form:       8-K
Filed at:   2026-10-13T10:57:44+00:00
Accession:  0000032604-26-000047
Event type: other_material
Sentiment:  neutral
Materiality: 0.35
Item codes: 2.02, 9.01
LLM model:  deepseek-v4.1-flash:cloud@v2

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

- 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.

Source:
  EDGAR index:    https://www.sec.gov/Archives/edgar/data/32604/000003260426000047/0000032604-26-000047-index.htm
  Primary doc:    https://www.sec.gov/Archives/edgar/data/32604/000003260426000047/emr-20261013.htm
  HTML page:      https://secwatch.observer/filing/0000032604-26-000047

License: Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer