EMERSON ELECTRIC CO — Form 8-K filed 2026-10-13

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Emerson Electric filed an 8-K on October 13, 2026, announcing that effective for fiscal year ended September 30, 2026 it changed its accounting for actuarial gains and losses on defined benefit pension and other postretirement plans to mark-to-market, recognizing such gains and losses in earnings as they arise, annually in the fourth quarter based on the September 30 measurement date. The company expects a pretax gain of less than $5 million in Q4 fiscal 2026 and will exclude the adjustment from adjusted EPS. Adoption increased earnings for the nine months ended June 30, 2026 by $8 million ($6 million after-tax, $0.01 per share). The change is applied retrospectively, with recast historical results in Exhibit 99.1.