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Segment Reporting | 9 Months Ended
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Sep. 30, 2025
Segment Reporting [Abstract] |
Segment Reporting | Segment Reporting Our branded agency networks operate in the advertising, marketing and corporate communications services industry, and are organized into agency networks, virtual client networks, regional reporting units and operating groups or practice areas. Our networks, virtual client networks and agencies share clients and provide clients with integrated services. The main economic components of each agency are employee compensation and related costs, direct service costs and occupancy and other costs, which include rent and occupancy costs, technology costs and overhead expenses. Therefore, given these similarities, we aggregate our operating segments, which are our agency networks, into one reporting segment. The chief operating decision maker, or CODM, reviews segment operating income for each network and allocates resources accordingly. The CODM includes Omnicom’s Chief Executive Officer, Chief Financial Officer and Chief Operating Officer. Segment operating results include allocations of costs, including information technology, and other shared services costs, that are allocated using metrics designed to correlate the allocation with consumption. Segment revenue, segment operating expenses and segment operating income of our operating segments:
| Three Months Ended September 30, |  | Nine Months Ended September 30,
| 2025 |  | 2024 |  | 2025 |  | 2024
Revenue | $ | 4,037.1 |  |  | $ | 3,882.6 |  |  | $ | 11,743.1 |  |  | $ | 11,366.9 |
Segment Operating Expenses: |  |  |  |  |  |  |
Salary and service costs: |  |  |  |  |  |  |
Salary and related costs | $ | 1,778.5 |  |  | $ | 1,846.9 |  |  | $ | 5,386.8 |  |  | $ | 5,531.1 |
Third-party service costs | 955.6 |  |  | 784.5 |  |  | 2,670.8 |  |  | 2,293.8 |
Third-party incidental costs | 187.4 |  |  | 164.6 |  |  | 542.8 |  |  | 463.8 |
Total salary and service costs | 2,921.5 |  |  | 2,796.0 |  |  | 8,600.4 |  |  | 8,288.7 |
Occupancy and other costs | 322.7 |  |  | 325.6 |  |  | 963.2 |  |  | 953.9 |
Segment cost of services | 3,244.2 |  |  | 3,121.6 |  |  | 9,563.6 |  |  | 9,242.6 |
Selling, general and administrative expenses | 102.7 |  |  | 99.5 |  |  | 291.2 |  |  | 295.8 |
Depreciation and amortization | 60.7 |  |  | 61.4 |  |  | 178.4 |  |  | 181.4 |
Total segment operating expenses | 3,407.6 |  |  | 3,282.5 |  |  | 10,033.2 |  |  | 9,719.8 |
Segment Operating Income | $ | 629.5 |  |  | $ | 600.1 |  |  | $ | 1,709.9 |  |  | $ | 1,647.1 |
Reconciliation of segment operating income to income before income taxes and income from equity method investments:
| Three Months Ended September 30, |  | Nine Months Ended September 30,
| 2025 |  | 2024 |  | 2025 |  | 2024
Segment Operating Income | $ | 629.5 |  |  | $ | 600.1 |  |  | $ | 1,709.9 |  |  | $ | 1,647.1 |
Acquisition related costs | 60.8 |  |  | — |  |  | 160.6 |  |  | — |
Repositioning costs | 38.6 |  |  | — |  |  | 127.4 |  |  | 57.8 |
Operating Income | 530.1 |  |  | 600.1 |  |  | 1,421.9 |  |  | 1,589.3 |
Interest Expense | 60.4 |  |  | 66.4 |  |  | 182.1 |  |  | 182.9 |
Interest Income | 17.2 |  |  | 26.0 |  |  | 68.8 |  |  | 74.0 |
Income Before Income Taxes and Income From Equity Method Investments | $ | 486.9 |  |  | $ | 559.7 |  |  | $ | 1,308.6 |  |  | $ | 1,480.4 |
We reconcile segment operating income to income before income taxes and income from equity method investments as income tax expense is reviewed at the consolidated level and the segment managers are not held accountable for performance of net income. The agency networks' regional reporting units comprise three principal regions: the Americas, EMEA and Asia-Pacific. The regional reporting units monitor the performance and are responsible for the agencies in their region. Agencies within the regional reporting units serve similar clients in similar industries and, in many cases, the same clients and have similar economic characteristics. Revenue and long-lived assets and goodwill by geographic region:
| Americas |  | EMEA |  | Asia-Pacific
September 30, 2025 |  |  |  |  |
Revenue - Three months ended | $ | 2,371.7 |  |  | $ | 1,202.8 |  |  | $ | 462.6 |
Revenue - Nine months ended | $ | 6,903.9 |  |  | $ | 3,501.1 |  |  | $ | 1,338.1 |
Long-lived assets and goodwill | $ | 8,083.0 |  |  | $ | 3,981.7 |  |  | $ | 716.5 |
September 30, 2024 |  |  |  |  |
Revenue - Three months ended | $ | 2,253.7 |  |  | $ | 1,144.1 |  |  | $ | 484.8 |
Revenue - Nine months ended | $ | 6,645.9 |  |  | $ | 3,397.0 |  |  | $ | 1,324.0 |
Long-lived assets and goodwill | $ | 8,181.3 |  |  | $ | 3,933.0 |  |  | $ | 726.0 |

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- Definition The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 21 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482810/280-10-50-21 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name 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