EMERSON ELECTRIC CO — Form 8-K
Filed October 13, 2026 · analyzed by the 8-K Agent
8-K
— Neutral
significance 18/100
What the filing says
Emerson Electric adopted mark-to-market accounting for its defined benefit pension and postretirement benefit plans, requiring restatement of prior periods. The impact was immaterial: Q1 FY2026 earnings increased $2M (+$0.01/share), Q2 unchanged, Q3 unchanged, and nine-month pretax earnings increased $8M (+$0.01/share). For full FY2025, the restatement reduced pretax earnings by $29M, reducing diluted EPS by $0.04 (from $4.04 to $4.00).
Why this rating
Purely accounting method change with negligible dollar impact (<0.1% of $2.3B annual earnings). Routine restatement requiring disclosure but not operationally material.
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