Company: DHR
Filing Date: 2025-10-21
Form Type: 10-Q
Source: 0000313616-25-000182
Chunk: 105

Company: DANAHER CORP /DE/
Filing Date: 2025-10-21
Form: 10-Q
Item: Item 8
Chunk 105
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 any changes in estimated forfeitures.

22

Accumulated Other Comprehensive IncomeAccumulated OCI refers to certain gains and losses that under U.S. GAAP are included in comprehensive income (loss) but are excluded from net earnings as these amounts are initially recorded as an adjustment to stockholders’ equity.  Foreign currency translation adjustments generally relate to indefinite investments in non-U.S. subsidiaries, as well as the impact from the Company’s hedges of its net investment in foreign operations, including the Company’s cross-currency swap derivatives, net of any income tax impacts.  The changes in accumulated OCI by component are summarized below ($ in millions).Foreign Currency Translation AdjustmentsPension and Postretirement Plan Benefit AdjustmentsCash Flow Hedge AdjustmentsAccumulated Comprehensive Income (Loss)For the Three-Month Period Ended September 26, 2025:Balance, June 27, 2025$(427)$(297)$155 $(569)OCI before reclassifications:Increase (decrease)(65)— 49 (16)Income tax impact(6)— — (6)OCI before reclassifications, net of income taxes(71)— 49 (22)Reclassification adjustments:Increase (decrease)— 2 (a)— (b)2 Income tax impact— — (1)(1)Reclassification adjustments, net of income taxes— 2 (1)1 Net OCI, net of income taxes(71)2 48 (21)Balance, September 26, 2025$(498)$(295)$203 $(590)For the Three-Month Period Ended September 27, 2024:Balance, June 28, 2024$(2,273)$(397)$79 $(2,591)OCI before reclassifications:Increase (decrease)1,193 — (77)1,116 Income tax impact23 — — 23 OCI before reclassifications, net of income taxes1,216 — (77)1,139 Reclassification adjustments:Increase (decrease)— 3 (a)140 (b)143 Income tax impact— (1)— (1)Reclassification adjustments, net of income taxes— 2 140 142 Net OCI, net of income taxes1,216 2 63 1,281 Balance, September 27, 2024$(1,057)$(395)$142 $(1