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Note 12 - Retirement Benefit Plans
 9 Months Ended
Sep. 30, 2025
Notes to Financial Statements  
Retirement Benefits [Text Block]

Note 12 — Retirement Benefit Plans

 

We operate defined contribution retirement benefit plans and defined benefit pension plans.

 

Our primary defined benefit pension plan is the defined benefit section of the Janus Henderson Group UK Pension Scheme (“JHGPS”).

 

Net Periodic Benefit Cost

 

The components of net periodic benefit cost in respect of defined benefit plans for the three and nine months ended September 30, 2025 and 2024, include the following (in millions):

 

   

Three months ended

    

Nine months ended

  
   

September 30,

    

September 30,

  
   

2025

    

2024

    

2025

    

2024

  

Interest cost

   $ (7.8 )   $ (6.9 )   $ (24.3 )   $ (20.4 )

Amortization of prior service cost

     (0.1 )     (0.1 )     (0.3 )     (0.3 )

Amortization of net gain

     (0.6 )     (0.3 )     (1.7 )     (0.9 )

Expected return on plan assets

     7.6       6.9       24.0       20.3  

Net periodic benefit cost

   $ (0.9 )   $ (0.4 )   $ (2.3 )   $ (1.3 )