v3.25.4
Pension and Other Postretirement Benefits
3 Months Ended
Dec. 31, 2025
Pension and Other Postretirement Benefits Cost (Reversal of Cost) [Abstract]  
Pension and Other Postretirement benefits PENSION AND OTHER POSTRETIREMENT BENEFITS
The Company maintains qualified defined benefit plans in the U.S., the United Kingdom (the “U.K.”) and Canada for certain employees primarily within its Post Consumer Brands and Weetabix segments. In addition, certain of the Company’s management employees, including its named executive officers, are eligible to participate in a supplemental executive retirement plan (the “SERP”), which is an unfunded, non-qualified defined benefit retirement plan.
Amounts for the Canadian plans and the SERP are included in the North America disclosures and are not disclosed separately because they do not constitute a significant portion of the combined amounts.
The following tables present the components of net periodic benefit cost/income for the pension plans. Service cost was reported in “Cost of goods sold” and “Selling, general and administrative expenses” and all other components of net periodic benefit cost/income were reported in “Other income, net” in the Condensed Consolidated Statements of Operations.
North America
Three Months Ended
December 31,
20252024
Service cost$0.6 $0.7 
Interest cost1.4 1.3 
Expected return on plan assets(2.2)(2.1)
Recognized net actuarial gain(0.1)— 
Recognized prior service cost0.3 0.3 
Net periodic benefit cost$— $0.2 

Other International
Three Months Ended
December 31,
20252024
Service cost$0.5 $— 
Interest cost6.5 6.3 
Expected return on plan assets(9.0)(8.8)
Recognized net actuarial loss0.2 — 
Recognized prior service cost0.1 0.1 
Net periodic benefit income$(1.7)$(2.4)
The following table presents the components of net periodic benefit cost/income for the North American other postretirement benefit plans. Service cost was reported in “Cost of goods sold” and “Selling, general and administrative expenses” and all other components of net periodic benefit cost/income were reported in “Other income, net” in the Condensed Consolidated Statements of Operations.
Three Months Ended
December 31,
20252024
Service cost$0.1 $— 
Interest cost0.6 0.6 
Recognized net actuarial gain(0.1)(0.1)
Net periodic benefit cost$0.6 $0.5