OMNICOM GROUP INC., 10-K filed on 2/20/2026
Annual Report
v3.25.4
Cover - USD ($)
12 Months Ended
Dec. 31, 2025
Jan. 30, 2026
Jun. 30, 2025
Entity Listings [Line Items]      
Document Type 10-K    
Document Annual Report true    
Document Period End Date Dec. 31, 2025    
Entity File Number 1-10551    
Entity Registrant Name Omnicom Group Inc.    
Entity Incorporation, State or Country Code NY    
Entity Tax Identification Number 13-1514814    
Entity Address, Address Line One 280 Park Avenue    
Entity Address, City or Town New York    
Entity Address, State or Province NY    
Entity Address, Postal Zip Code 10017    
City Area Code 212    
Local Phone Number 415-3600    
Entity Well-known Seasoned Issuer Yes    
Entity Voluntary Filers No    
Entity Current Reporting Status Yes    
Entity Interactive Data Current Yes    
Entity Filer Category Large Accelerated Filer    
Entity Small Business false    
Entity Emerging Growth Company false    
ICFR Auditor Attestation Flag true    
Document Financial Statement Error Correction false    
Entity Shell Company false    
Entity Public Float     $ 13,815,889,740
Entity Common Stock, Shares Outstanding   310,336,344  
Entity Central Index Key 0000029989    
Current Fiscal Year End Date --12-31    
Document Fiscal Year Focus 2025    
Document Fiscal Period Focus FY    
Document Transition Report false    
Amendment Flag false    
Common Stock, $0.15 Par Value      
Entity Listings [Line Items]      
Title of 12(b) Security Common Stock, $0.15 Par Value    
Trading Symbol OMC    
Security Exchange Name NYSE    
€500 Million 0.80% Senior Notes due 2027      
Entity Listings [Line Items]      
Title of 12(b) Security 0.800% Senior Notes due 2027    
Trading Symbol OMC/27    
Security Exchange Name NYSE    
€500 Million 1.40% Senior Notes due 2031      
Entity Listings [Line Items]      
Title of 12(b) Security 1.400% Senior Notes due 2031    
Trading Symbol OMC/31    
Security Exchange Name NYSE    
£325 Million 2.25% Senior Notes due 2033      
Entity Listings [Line Items]      
Title of 12(b) Security 2.250% Senior Notes due 2033    
Trading Symbol OMC/33    
Security Exchange Name NYSE    
€600 Million 3.70% Senior Notes due 2032      
Entity Listings [Line Items]      
Title of 12(b) Security 3.700% Senior Notes due 2032    
Trading Symbol OMC/32    
Security Exchange Name NYSE    
v3.25.4
Audit Information
12 Months Ended
Dec. 31, 2025
Audit Information [Abstract]  
Auditor Name KPMG LLP
Auditor Location New York, NY
Auditor Firm ID 185
v3.25.4
Consolidated Balance Sheets - USD ($)
$ in Millions
Dec. 31, 2025
Dec. 31, 2024
Current Assets:    
Cash and cash equivalents $ 6,881.1 $ 4,339.4
Accounts receivable, net of allowance for doubtful accounts of $11.9 and $15.0 14,398.0 9,242.0
Work in process 3,408.9 1,622.2
Assets held for sale 1,012.2 0.0
Other current assets 1,765.2 1,019.4
Total Current Assets 27,465.4 16,223.0
Property and Equipment at cost, less accumulated depreciation of $1,386.8 and $1,096.9 1,010.3 824.7
Operating Lease Right-Of-Use Assets 1,379.8 1,043.6
Equity Method Investments 65.9 59.0
Goodwill 18,641.4 10,677.4
Intangible Assets, net of accumulated amortization of $903.2 and $832.3 5,101.0 522.0
Other Assets 751.5 271.0
TOTAL ASSETS 54,415.3 29,620.7
Current Liabilities:    
Accounts payable 20,659.5 12,484.4
Customer advances 1,727.6 1,336.1
Current portion of debt 1,399.5 0.0
Short-term debt 62.0 21.3
Taxes payable 264.9 402.5
Liabilities held for sale 1,261.0 0.0
Other current liabilities 4,163.7 2,056.0
Total Current Liabilities 29,538.2 16,300.3
Long-Term Liabilities 1,099.5 804.2
Long-Term Liability - Operating Leases 1,617.0 814.2
Long-Term Debt 7,655.0 6,035.3
Deferred Tax Liabilities 1,449.4 491.8
Commitments and Contingent Liabilities (Note 19)
Temporary Equity - Redeemable Noncontrolling Interests 363.2 429.0
Shareholders’ Equity:    
Preferred stock, $1.00 par value, 7.5 million shares authorized, none issued 0.0 0.0
Common stock, $0.15 par value, 1.0 billion shares authorized, 421.6 million shares issued, 313.1 million and 196.4 million shares outstanding 63.2 44.6
Additional paid-in capital 9,424.4 472.1
Retained earnings 10,782.4 11,500.5
Accumulated other comprehensive income (loss) (1,265.8) (1,475.9)
Treasury stock, at cost, 108.5 million and 100.8 million shares (6,958.4) (6,347.8)
Total Shareholders’ Equity 12,045.8 4,193.5
Noncontrolling interests 647.2 552.4
Total Equity 12,693.0 4,745.9
TOTAL LIABILITIES AND EQUITY $ 54,415.3 $ 29,620.7
v3.25.4
Consolidated Balance Sheets (Parenthetical) - USD ($)
shares in Millions, $ in Millions
Dec. 31, 2025
Dec. 31, 2024
Consolidated Balance Sheets (Parenthetical) [Abstract]    
Accounts receivable, allowance for doubtful accounts $ 11.9 $ 15.0
Property and Equipment, accumulated depreciation 1,386.8 1,096.9
Intangible assets, accumulated amortization $ 903.2 $ 832.3
Preferred stock, par value $ 1.00 $ 1.00
Preferred stock, shares authorized 7.5 7.5
Preferred stock, shares issued 0.0 0.0
Common stock, par value $ 0.15 $ 0.15
Common stock, shares authorized 1,000.0 1,000.0
Common stock, shares issued 421.6 421.6
Common stock, shares outstanding 313.1 196.4
Treasury stock, shares 108.5 100.8
v3.25.4
Consolidated Statements of Income - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Income Statement [Abstract]      
Revenue $ 17,271.9 $ 15,689.1 $ 14,692.2
Salary and service costs 12,644.0 11,432.5 10,701.2
Occupancy and other costs 1,366.7 1,274.4 1,168.8
Severance and repositioning costs 1,247.0 57.8 191.5
Loss (gain) on assets held for sale and dispositions 547.1 0.0 (78.8)
Cost of services 15,804.8 12,764.7 11,982.7
Selling, general and administrative expenses 745.7 408.1 393.7
Depreciation and amortization 276.7 241.7 211.1
Total Operating Expenses 16,827.2 13,414.5 12,587.5
Operating Income 444.7 2,274.6 2,104.7
Interest Expense 263.4 247.9 218.5
Interest Income 96.9 100.9 106.7
Income Before Income Taxes and Income From Equity Method Investments 278.2 2,127.6 1,992.9
Income Tax Expense 242.2 560.5 524.9
Income From Equity Method Investments 7.7 6.9 5.2
Net Income 43.7 1,574.0 1,473.2
Net Income Attributed To Noncontrolling Interests 98.2 93.4 81.8
Net Income (Loss) - Omnicom Group Inc. $ (54.5) $ 1,480.6 $ 1,391.4
Net Income (Loss) Per Share - Omnicom Group Inc.:      
Basic $ (0.27) $ 7.54 $ 6.98
Diluted $ (0.27) $ 7.46 $ 6.91
v3.25.4
Consolidated Statements of Comprehensive Income - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Statement of Comprehensive Income [Abstract]      
Net income (loss) $ 43.7 $ 1,574.0 $ 1,473.2
Cash flow hedge:      
Amortization of loss included in interest expense 5.4 4.4 5.6
Income tax effect (1.7) (1.3) (1.6)
Cash flow hedge, net of tax 3.7 3.1 4.0
Pension and other postemployment benefits:      
Unrecognized actuarial gains (losses) and prior service cost for the period (25.5) 18.7 (6.8)
Amortization of prior service cost and actuarial losses 3.3 5.8 4.8
Income tax effect 7.5 (7.3) 0.6
Pension and other postemployment benefits, net of tax (14.7) 17.2 (1.4)
Foreign currency translation adjustment 228.4 (171.7) 98.9
Other Comprehensive Income (Loss) 217.4 (151.4) 101.5
Comprehensive Income 261.1 1,422.6 1,574.7
Comprehensive Income Attributed To Noncontrolling Interests 105.9 80.3 83.0
Comprehensive Income - Omnicom Group Inc. $ 155.2 $ 1,342.3 $ 1,491.7
v3.25.4
Consolidated Statements of Equity - USD ($)
shares in Millions, $ in Millions
Total
Common Stock
Additional Paid-in Capital
Retained Earnings
Accumulated Other Comprehensive Income (Loss)
Treasury Stock
Shareholders’ Equity
Noncontrolling Interests
Ending Common Stock, shares   297.2            
Beginning Common Stock, shares at Dec. 31, 2022   297.2            
Acquisition of IPG   0.0            
Beginning balance at Dec. 31, 2022     $ 571.1 $ 9,739.3 $ (1,437.9) $ (5,665.0)   $ 524.3
Acquisition of IPG     0.0          
Acquisition of IPG               0.0
Net income (loss) $ 1,473.2     1,391.4       81.8
Other comprehensive income (loss) 101.5       100.3     1.2
Dividends to noncontrolling interests               (70.9)
Net change in noncontrolling interests     88.1         (72.4)
Change in temporary equity     (27.2)          
Common stock dividends declared       (559.2)        
Share-based compensation     84.8          
Common stock issued, share-based compensation     (48.6)     86.0    
Common stock repurchased           (575.2)    
Ending balance at Dec. 31, 2023 $ 4,225.1 $ 44.6 492.0 10,571.5 (1,337.6) (6,154.2) $ 3,616.3 608.8
Dividends Declared Per Common Share $ 2.80              
Ending Common Stock, shares   297.2            
Beginning Common Stock, shares at Dec. 31, 2023   297.2            
Acquisition of IPG   0.0            
Acquisition of IPG     0.0          
Acquisition of IPG               0.0
Net income (loss) $ 1,574.0     1,480.6       93.4
Other comprehensive income (loss) (151.4)       (138.3)     (13.1)
Dividends to noncontrolling interests               (85.4)
Net change in noncontrolling interests     9.9         51.3
Change in temporary equity     (24.0)          
Common stock dividends declared       (551.6)        
Share-based compensation     91.4          
Common stock issued, share-based compensation     (77.4)     179.1    
Common stock repurchased           (372.7)    
Ending balance at Dec. 31, 2024 $ 4,745.9 $ 44.6 472.1 11,500.5 (1,475.9) (6,347.8) 4,193.5 552.4
Dividends Declared Per Common Share $ 2.80              
Ending Common Stock, shares   297.2            
Beginning Common Stock, shares at Dec. 31, 2024   297.2            
Acquisition of IPG   124.4            
Acquisition of IPG     8,872.9          
Acquisition of IPG               211.3
Net income (loss) $ 43.7     (54.5)       98.2
Other comprehensive income (loss) 217.4       210.1     7.6
Dividends to noncontrolling interests               (82.9)
Net change in noncontrolling interests     38.6         139.4
Change in temporary equity     93.9          
Common stock dividends declared       (663.6)        
Share-based compensation     100.8          
Common stock issued, share-based compensation     (76.7)     102.8    
Common stock repurchased           (713.4)    
Ending balance at Dec. 31, 2025 $ 12,693.0 $ 63.2 $ 9,424.4 $ 10,782.4 $ (1,265.8) $ (6,958.4) $ 12,045.8 $ 647.2
Dividends Declared Per Common Share $ 2.90              
Ending Common Stock, shares   421.6            
v3.25.4
Consolidated Statements of Cash Flows - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Cash Flows from Operating Activities:      
Net income (loss) $ 43.7 $ 1,574.0 $ 1,473.2
Adjustments to reconcile net income to net cash provided by operating activities:      
Depreciation and amortization of right-of-use assets 145.1 136.1 130.8
Amortization of intangible assets 131.6 105.6 80.3
Share-based compensation 100.8 91.4 84.8
Severance and repositioning costs 1,247.0 57.8 191.5
Loss (gain) on assets held for sale and dispositions 547.1 0.0 (78.8)
Other, net 10.8 (0.2) 3.0
Increase (decrease) in operating capital 712.1 (231.2) (462.9)
Net Cash Provided By Operating Activities 2,938.2 1,733.5 1,421.9
Cash Flows from Investing Activities:      
Capital expenditures (149.8) (140.6) (78.4)
Net cash received (paid) for acquisition of businesses and interests in affiliates 1,079.5 (902.1) (93.3)
Maturity of short-term investments 0.0 0.0 60.8
Proceeds from disposition of subsidiaries and other 50.5 (16.0) 190.0
Net Cash Provided By (Used In) Investing Activities 980.2 (1,058.7) 79.1
Cash Flows from Financing Activities:      
Proceeds from borrowings 0.0 1,235.5 0.0
Repayment of debt 0.0 (750.0) 0.0
Change in short-term debt (42.0) 12.6 (8.7)
Dividends paid to common shareholders (549.6) (552.7) (562.7)
Repurchases of common stock (707.9) (370.7) (570.8)
Proceeds from stock plans 27.2 102.1 35.6
Acquisition of additional noncontrolling interests (116.7) (53.6) (87.6)
Dividends paid to noncontrolling interest shareholders (82.9) (85.4) (70.9)
Payment of contingent purchase price obligations (48.4) (42.4) (67.7)
Other, net (70.3) (77.4) (55.0)
Net Cash Used In Financing Activities (1,590.6) (582.0) (1,387.8)
Effect of foreign exchange rate changes on cash and cash equivalents 213.9 (185.4) 37.0
Net Increase (Decrease) in Cash and Cash Equivalents 2,541.7 (92.6) 150.2
Cash and Cash Equivalents at the Beginning of Year 4,339.4 4,432.0 4,281.8
Cash and Cash Equivalents at the End of Year $ 6,881.1 $ 4,339.4 $ 4,432.0
v3.25.4
Presentation of Financial Statements
12 Months Ended
Dec. 31, 2025
Presentation of Financial Statements [Abstract]  
Presentation of Financial Statements Presentation of Financial Statements
Omnicom is a strategic holding company that operates through global networks, connected capabilities and specialized agencies, which connect its comprehensive portfolio of companies to deliver marketing, sales, communications, and commerce services to many of the largest global companies. Our products and service offerings support client objectives across our primary focus areas: media, content, commerce, generative AI, and branding communications.
The terms “Omnicom,” “the Company”, “we”, “our” and “us” each refer to Omnicom Group Inc. and its subsidiaries, unless the context indicates otherwise. The accompanying consolidated financial statements were prepared in accordance with generally accepted accounting principles in the United States, or U.S. GAAP or GAAP. All intercompany balances and transactions have been eliminated. The preparation of financial statements in conformity with U.S. GAAP requires us to make estimates and assumptions that affect the amounts reported in the consolidated financial statements and accompanying notes. Actual results could differ from those estimates and assumptions. Unless otherwise noted, dollars in tables are in millions, except per share amounts.
Merger with IPG
On November 26, 2025 (the “Closing Date”), Omnicom completed its Merger with IPG (the “Merger”). As previously reported, on December 8, 2024, Omnicom entered into an Agreement and Plan of Merger (the “Merger Agreement”) with IPG and EXT Subsidiary Inc., a Delaware corporation and a direct wholly owned subsidiary of Omnicom (“Merger Sub”). On the Closing Date, pursuant to the terms and conditions of the Merger Agreement, Merger Sub merged with and into IPG (the “Merger”), with IPG continuing as the surviving corporation and a direct wholly owned subsidiary of Omnicom.
Upon completion of the Merger, the 361,498,876 shares of IPG common stock (the “IPG common stock”) (par value $0.10 per share) that were issued and outstanding immediately prior to the Merger were converted into 124,352,188 shares of Omnicom common stock (par value $0.15 per share) based on an exchange ratio (the “Exchange Ratio”) of 0.344 shares of Omnicom common stock for each share of IPG common stock. The shares issued represented total equity consideration of $8,891.2 million at closing and total consideration of $8,893.5 million, excluding debt assumed in connection with the IPG Exchange Offers (as defined below). For the full year 2025, we recorded $347.3 million of acquisition-related costs related to the Merger in selling, general and administrative expenses, compared to $14.6 million in the prior year. Following the close of the Merger, Omnicom shareholders owned approximately 60.6% of the combined company and IPG shareholders owned approximately 39.4%, on a fully diluted basis.
Omnicom common stock continues to trade on the New York Stock Exchange, or NYSE, under the symbol “OMC,” and IPG’s common stock ceased trading. The Merger qualified as a tax-free reorganization for U.S. federal income tax purposes, and the combined company operates under the Omnicom name with headquarters in New York, New York.
Omnicom is the acquirer of IPG under U.S. GAAP and as a result, the consolidated financial statements of Omnicom for periods prior to the Closing Date do not include the results of operations, financial position, or cash flows of IPG. The results of operations of IPG are included in Omnicom’s consolidated financial statements only from the Closing Date forward. Accordingly, Omnicom’s financial results, the effects on financial condition and cash flow are not comparable to historical periods due to the inclusion of IPG’s results from the Closing Date, see Note 5 to the consolidated financial statements.
IPG Senior Notes Exchange Offers
In connection with the Merger, Omnicom commenced offers to exchange all outstanding notes of certain series issued by IPG for up to $2.95 billion in aggregate principal amount of new notes issued by Omnicom (the “IPG Exchange Offers”). As a result of the IPG Exchange Offers, which were completed on December 2, 2025, approximately 94% of IPG's outstanding senior notes were exchanged for $2.76 billion in aggregate principal amount of new notes issued by Omnicom. The remaining approximately 6% of IPG's senior notes that were not tendered for exchange by holders remain outstanding obligations of IPG, a wholly owned subsidiary of Omnicom (see Note 7 to the consolidated financial statements).
Risks and Uncertainties
Global economic disruptions, including geopolitical events, international hostilities, acts of terrorism, public health crises, inflation or stagflation, tariffs and other trade barriers, central bank interest rate policies in our major markets, and labor or supply chain challenges, could contribute to economic uncertainty and volatility. The impact of these conditions on our business may vary by geographic market and service discipline. We monitor macroeconomic conditions, client revenue levels, and other relevant factors and may take actions to align our cost structure with changes in client demand and to manage working capital. However, there can be no assurance that such actions will be sufficient to mitigate the effects of adverse economic conditions, reductions in client spending, changes in client creditworthiness, or other developments.
Accounting Changes
On January 1, 2025, we adopted ASU 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures (“ASU 2023-09”), that requires, among other things, greater disaggregation of information in the rate reconciliation, and income taxes paid disaggregated by jurisdiction. ASU 2023-09 affects financial statement disclosure only in 2025, and its adoption did not affect our results of operations or financial condition.
On January 1, 2024, we adopted ASU 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures (“ASU 2023-07”), that requires retrospective disclosure of significant expenses that are regularly provided to the chief operating decision maker (see Note 8 to the consolidated financial statements). ASU 2023-07 was effective for annual periods beginning January 1, 2024 and for interim periods beginning January 1, 2025. ASU 2023-07 affects financial statement disclosure only, and its adoption did not affect our results of operations or financial condition.
v3.25.4
Significant Accounting Policies
12 Months Ended
Dec. 31, 2025
Significant Accounting Policies [Abstract]  
Significant Accounting Policies Significant Accounting Policies
Revenue Recognition. Revenue is recognized when a customer obtains control and receives the benefit of the promised goods or services (the performance obligation) in an amount that reflects the consideration we expect to receive in exchange for those goods or services (the transaction price). We measure revenue by estimating the transaction price based on the consideration specified in the client arrangement. Revenue is recognized as the performance obligations are satisfied. Our revenue is primarily derived from the planning and execution of advertising, marketing, and communications services in the following fundamental disciplines: Media & Advertising, Precision Marketing, Public Relations, Healthcare, Branding & Retail Commerce, Experiential, and Execution & Support. Our client contracts are primarily fees for service on a rate per hour or per project basis. Revenue is recorded net of sales, use and value added taxes.
Performance Obligations. In substantially all our disciplines, the performance obligation is to provide advisory and consulting services at an agreed-upon level of effort to accomplish the specified engagement. Our client contracts are comprised of diverse arrangements involving fees based on any one or a combination of the following: an agreed fee or rate per hour for the level of effort expended by our employees; commissions based on the client’s spending for media purchased from third parties; qualitative or quantitative incentive provisions specified in the contract; and reimbursement for third-party costs that we are required to include in revenue when we control the vendor services related to these costs and we act as principal. The transaction price of a contract is allocated to each distinct performance obligation based on its relative stand-alone selling price and is recognized as revenue when, or as, the customer receives the benefit of the performance obligation. Clients typically receive and consume the benefit of our services as they are performed. Substantially all our client contracts provide that we are compensated for services performed to date and allow for cancellation by either party on short notice, typically 90 days, without penalty.
Generally, our short-term contracts, which normally take 30 to 90 days to complete, are performed by a single agency and consist of a single performance obligation. As a result, we do not consider the underlying services as separate or distinct performance obligations because our services are highly interrelated, occur in close proximity, and the integration of the various components of a marketing message is essential to overall service. In certain of our long-term client contracts, which have a term of up to one year, the performance obligation is a stand-ready obligation, because we provide a constant level of similar services over the term of the contract. In other long-term contracts, when our services are not a stand-ready obligation, we consider our services distinct performance obligations and allocate the transaction price to each separate performance obligation based on its stand-alone selling price, including contracts for strategic media planning and buying services, which are considered to be multiple
performance obligations, and we allocate the transaction price to each distinct service based on the staffing plan and the stand-alone selling price. In substantially all of our creative services contracts, we have distinct performance obligations for our services, including certain creative services contracts where we act as an agent and arrange, at the client’s direction, for third parties to perform studio production efforts. Our payment terms vary by client, and the time between invoicing date and due date is typically not significant.
Revenue Recognition Methods. A substantial portion of our revenue is recognized over time, as the services are performed, because the client receives and consumes the benefit of our performance throughout the contract period, or we create an asset with no alternative use and are contractually entitled to payment for our performance to date in the event the client terminates the contract for convenience. For these client contracts, other than when we have a stand-ready obligation to perform services, revenue is recognized over time using input measures that correspond to the level of staff effort expended to satisfy the performance obligation on a rate per hour or equivalent basis. For client contracts when we have a stand-ready obligation to perform services on an ongoing basis over the life of the contract, typically for periods up to one year, where the scope of these arrangements is broad and there are no significant gaps in performing the services, we recognize revenue using a time-based measure resulting in a straight-line revenue recognition. From time to time, there may be changes in the client service requirements during the term of a contract and the changes could be significant. These changes are typically negotiated as new contracts covering the additional requirements and the associated costs, as well as additional fees for the incremental work to be performed. For contracts greater than 1 year, primarily within our data management contracts, revenue is generally recognized over time as services are delivered.
To a lesser extent, for certain other contracts where our performance obligations are satisfied in phases, we recognize revenue over time using certain output measures based on the measurement of the value transferred to the customer, including milestones achieved. Where the transaction price or a portion of the transaction price is derived from commissions based on a percentage of purchased media from third parties, the performance obligation is not satisfied until the media is run and we have an enforceable contract providing a right to payment. Accordingly, revenue for commissions is recognized at a point in time, typically when the media is run, including when it is not subject to cancellation by the client or media vendor.
Principal vs. Agent. In substantially all our businesses, we incur third-party costs on behalf of clients, including direct costs and incidental, or out-of-pocket costs. Third-party direct costs incurred in connection with the creation and delivery of advertising,
marketing, and communications services include, among others: purchased media, studio production services, specialized talent, including artists and other freelance labor, event marketing supplies, materials and services, promotional items, market research and third-party data and other related expenditures. Out-of-pocket costs include, among others: transportation, hotel, meals, shipping and telecommunication charges incurred by us in the course of providing our services. Billings related to out-of-pocket costs are included in revenue since we control the goods or services prior to delivery to the client.
However, the inclusion of billings related to third-party direct costs in revenue depends on whether we act as a principal or as an agent in the client arrangement. In most of our businesses, including advertising, which also includes studio production efforts and media planning and buying services, precision marketing, public relations, healthcare, and branding and retail commerce, we act as an agent and arrange, at the client’s direction, for third parties to perform certain services. In these cases, we do not control the goods or services prior to the transfer to the client. As a result, revenue is recorded net of these costs, equal to the amount retained for our fee or commission.
In certain businesses we may act as principal when contracting for third-party services on behalf of our clients. In our experiential business and most of our execution and support businesses, including field marketing and certain specialty marketing businesses, we act as principal because we control the specified goods or services before they are transferred to the client and we are responsible for providing the specified goods or services, or we are responsible for directing and integrating third-party vendors to fulfill our performance obligation at the agreed upon contractual price. In such arrangements, we also take pricing risk under the terms of the client contract. In certain media buying businesses, we act as principal when we control the buying process for the purchase of the media and contract directly with the media vendor. In these arrangements, we assume the pricing risk under the terms of the client contract. When we act as principal, we include billable amounts related to third-party costs in the transaction price and record revenue over time at the gross amount billed, including out-of-pocket costs, consistent with the manner that we recognize revenue for the underlying services contract. However, in media buying contracts where we act as principal, we recognize revenue at a point in time, typically when the media is run, including when it is not subject to cancellation by the client or media vendor.
Variable Consideration. Some of our client arrangements include variable consideration provisions, which include performance incentives, tiered commission structures and vendor rebates in certain markets outside of the United States. Variable consideration is estimated and included in total consideration at contract inception based on either the expected value method or the most likely outcome method. These estimates are based on historical award experience, anticipated performance and other factors known at the time. Performance incentives are typically recognized in revenue over time. Variable consideration for our media businesses in certain international markets includes rebate revenue and is recognized when it is probable that the media will be run, including when it is not subject to cancellation by the client. In addition, when we receive rebates or credits from vendors for transactions entered into on behalf of clients, they are remitted to the clients in accordance with contractual requirements or retained by us based on the terms of the client contract or local law. Amounts passed on to clients are recorded as a liability and amounts retained by us are recorded as revenue when earned, typically when the media is run.
Operating Expenses. Operating expenses include cost of services, selling, general and administrative expenses, or SG&A, and depreciation and amortization. We measure cost of services in two distinct categories: salary and service costs and occupancy and other costs. As a service business, salary and service costs make up a significant portion of our operating expenses, and substantially all these costs comprise the essential components directly linked to the delivery of our services. Salary and service costs include employee compensation and benefits, freelance labor, third-party service costs, and third-party incidental costs. Third-party service costs include vendor costs when we act as principal in providing services to our clients. Third-party incidental costs that are required to be included in revenue primarily consist of client-related travel and incidental out-of-pocket costs that we bill back to the client directly at our cost. Occupancy and other costs consist of the indirect costs related to the delivery of our services, including office rent and other occupancy costs, equipment rent, technology costs, general office expenses and other expenses. SG&A expenses primarily consist of third-party marketing costs, professional fees and compensation and benefits and occupancy and other costs of our corporate and executive offices, which includes group-wide finance and accounting, treasury, legal and governance, human resource oversight and similar costs.
Cash and Cash Equivalents. Cash and cash equivalents include cash in banks and highly liquid interest-bearing time deposits with original maturities of three months or less. Due to the short-term nature of these investments, carrying value approximates fair value. We have a policy governing counterparty credit risk for financial institutions that hold our cash and cash equivalents and we have deposit limits for each institution.
Work in Process. Work in process represents accrued costs incurred on behalf of customers, including media and production costs and fees, other third-party costs and contract assets that have not yet been billed. Media and production costs are billed during the production process in accordance with the terms of the client contract. Substantially all unbilled fees and costs will be billed within the next 30 days. Contract assets primarily include incentive fees, which are not material, and will be billed to clients in accordance with the terms of the client contract.
Property and Equipment. Property and equipment are carried at cost and are depreciated over the estimated useful lives of the assets using the straight-line method ranging from: three to five years for technology and related equipment, seven to ten years for
furniture, and up to 40 years for office buildings. Leasehold improvements are amortized on a straight-line basis over the shorter of the lease term or the estimated useful life of the asset. Assets under finance leases are amortized on a straight-line basis over the lease term.
Equity Method Investments. Investments in companies where we exercise significant influence over the operating and financial policies of the investee and own less than 50% of the equity are accounted for using the equity method. Our proportionate share of the net income or loss of equity method investments is included in results of operations and any dividends received reduce the carrying value of the investment. The excess of the cost of our investment over our proportionate share of the fair value of the net assets of the investee at the acquisition date is recognized as goodwill and included in the carrying amount of the investment. Goodwill in the equity method investments is not amortized. Gains and losses from changes in our ownership interests are recorded in results of operations until control is achieved. In circumstances where a change in our ownership interest results in obtaining control, the existing carrying value of the investment is remeasured to the acquisition date fair value and any gain or loss is recognized in results of operations. We periodically review the carrying value of the equity method investments to determine if there has been an other-than-temporary decline in carrying value. A variety of factors are considered when determining if a decline in carrying value is other-than-temporary, including the financial condition and business prospects of the investee, as well as our investment intent.
Marketable Equity Securities. Marketable equity securities are measured at fair value and changes in fair value are recognized in results of operations.
Non-Marketable Equity Securities. Non-marketable equity securities do not have a readily determinable fair value and are measured at cost, less any impairment, and are adjusted for observable changes in fair value from transactions for identical or similar securities of the same issuer.
Business Combinations. In a business combination, the assets acquired, including identified intangible assets, liabilities assumed and any noncontrolling interest in the acquired business are recorded at acquisition date fair value. Intangible assets generally comprise customer relationships, including the related customer contracts, trade names and purchased or internally developed technology or software. The fair value measurements of the customer relationships and trade names intangible assets are primarily determined using the multi-period excess earnings method and the relief-from-royalty method under the income approach, respectively. In circumstances where control is obtained and less than 100% of a business is acquired, goodwill related to the noncontrolling shareholders is recorded as if 100% were acquired. Acquisition-related costs, including advisory, legal, accounting, valuation and other costs are expensed as incurred. Certain acquisitions include an initial payment at closing and provide for future additional contingent purchase price payments (earn-outs), which are recorded as a liability at the acquisition date fair value using the discount rate in effect on the acquisition date. Subsequent changes in the fair value of the liability are recorded in results of operations. Amounts earned under the contingent purchase price arrangements may be subject to a maximum and payment is not contingent upon future employment. The results of operations of acquired businesses are included in results of operations from the acquisition date (see Notes 1 and 5 to the consolidated financial statements).
Goodwill and Intangible Assets. Goodwill represents the excess of the acquisition cost over the fair value of the net assets acquired. Goodwill is not amortized but is reviewed for impairment. Intangible assets are amortized over their estimated useful lives ranging from five to twenty years. We consider a number of factors in determining the useful lives and amortization method, including the pattern in which the economic benefits are consumed, as well as trade name recognition and customer attrition. There is no estimated residual value for the intangible assets.
We evaluate goodwill for impairment at least annually on May 1 and whenever events or circumstances indicate the carrying value may not be recoverable. The impairment evaluation compares the fair value of each reporting unit, which we identified as our four agency networks, to its carrying value, including goodwill. If the fair value of the reporting unit is equal to or greater than its carrying value, goodwill is not impaired. Goodwill is impaired when the carrying value of the reporting unit exceeds its fair value. Goodwill is written down to its fair value through a non-cash expense recorded in results of operations in the period the impairment is identified.
We identified our regional reporting units as components of our operating segments, which are our four global agency networks. The regional reporting units and connected capabilities monitor the performance and are responsible for the agencies in their region. The regional reporting units report to the segment managers and facilitate the administrative and logistical requirements of our key client matrix organization structure for delivering services to clients in their regions. We have concluded that, for each of our operating segments, their regional reporting units have similar economic characteristics and should be aggregated for purposes of testing goodwill for impairment at the operating segment level. Our conclusion was based on a detailed analysis of the aggregation criteria set forth in FASB ASC Topic 280, Segment Reporting, and in FASB ASC Topic 350. Consistent with our fundamental business strategy, the agencies within our regional reporting units serve similar clients in similar industries, and in many cases the same clients. In addition, the agencies within our regional reporting units have similar economic characteristics, and the employees share similar skill sets. The main economic components of each agency are employee compensation and related costs, and direct service costs and occupancy and other costs, which include rent and occupancy costs, technology costs that are generally limited to personal computers, servers and off-the-shelf software and other overhead expenses.
Finally, the expected benefits of our acquisitions are typically shared by multiple agencies in various regions as they work together to integrate the acquired agency into our virtual client network strategy. We use the following valuation methodologies to determine the fair value of our reporting units: (1) the income approach, which utilizes discounted expected future cash flows, (2) comparative market participant multiples of EBITDA (earnings before interest, taxes, depreciation and amortization) and (3) when available, consideration of recent and similar acquisition transactions. The market assumptions used in our assessment reflected the current economic environment (see Note 1 to the consolidated financial statements).
Based on the results of the annual impairment test, we concluded that, at May 1, 2025 and 2024, goodwill was not impaired because either the fair value of each reporting unit was substantially in excess of its respective net book value, or for reporting units with a negative book value, fair value of assets exceeds total assets. Subsequent to the annual goodwill impairment test, there have been no events or circumstances that triggered the need for an interim impairment test.
Debt Issuance Costs. Debt issuance costs are capitalized and amortized in interest expense over the term of the related debt and are presented as a reduction to the carrying amount of debt.
Temporary Equity - Redeemable Noncontrolling Interests. Owners of noncontrolling equity interests in some of our subsidiaries have the right in certain circumstances to require us to purchase all or a portion of their equity interests at fair value as defined in the applicable agreements. The intent of the parties is to approximate fair value at the time of redemption by using a multiple of earnings that is consistent with generally accepted valuation practices used by market participants in our industry. These contingent redemption rights are embedded in the equity security at issuance, are not free-standing instruments, do not represent a de facto financing and are not under our control, however, in almost all cases we have a similar protective call right to buy the security at fair value.
Treasury Stock. Repurchases of our common stock are accounted for at cost and are recorded as treasury stock. The excise tax on net stock repurchases is recorded as a cost of acquiring treasury stock. Reissued treasury stock, primarily in connection with share-based compensation plans, is accounted for at average cost. Gains or losses on reissued treasury stock arising from the difference between the average cost and the fair value of the award are recorded in additional paid-in capital and do not affect results of operations.
Noncontrolling Interests. Noncontrolling interests represent equity interests in certain subsidiaries held by third parties. Noncontrolling interests are presented as a component of equity and the proportionate share of net income attributed to the noncontrolling interests is recorded in results of operations. Changes in noncontrolling interests that do not result in a loss of control are accounted for in equity. Gains and losses resulting from a loss of control are recorded in results of operations.
Foreign Currency Translation and Transactions. Substantially all of our foreign subsidiaries use their local currency as their functional currency. Assets and liabilities are translated from the local functional currency into U.S. Dollars at the exchange rate on the balance sheet date and revenue and expenses are translated at the average exchange rate for the period. Translation adjustments are recorded in accumulated other comprehensive income. Foreign currency gains and losses arising from transactions not in the subsidiaries’ local currency are recorded in results of operations. We recorded foreign currency transaction losses of $19.3 million, $5.4 million and $14.0 million in 2025, 2024 and 2023, respectively. Foreign currency gains and losses for hyper-inflationary economies are recorded in results of operations.
Share-Based Compensation. Share-based compensation for restricted stock and stock option awards is measured at the grant date fair value. The fair value of restricted stock awards is determined and fixed using the closing price of our common stock on the grant date and is recorded in additional paid-in capital. The fair value of stock option awards is determined using the Black-Scholes option valuation model. For awards with a service only vesting condition, compensation expense is recognized on a straight-line basis over the requisite service period. For awards with a performance vesting condition, compensation expense is recognized on a graded-vesting basis. Typically, all share-based awards are settled with treasury stock. See Note 10 to the consolidated financial statements for additional information regarding our specific award plans.
Severance. The liability for one-time termination benefits, such as severance pay or benefit payouts, is measured and recognized at fair value in the period the liability is incurred. Subsequent changes to the liability are recognized in results of operations in the period of change.
Pension and Other Postemployment Benefits. We have various defined benefit and defined contribution plans and post employment benefits plans throughout the world, including statutory plans in certain countries. Our significant plans include a Senior Executive Retention Plan and Key Executive Retention Plan that cover certain executives. In addition, we have postemployment benefit plans for various key employees that primarily cover a period of 10 years after cessation of full-time employment. For all of our pension and postemployment benefit plans, we use actuarial methods and assumptions in determining our annual net pension and postemployment benefit costs and obligations, including the discount rate used to determine the present value of future benefits, expected long-term rate of return on plan assets and compensation cost trends. The overfunded or underfunded status of our pension and other postemployment benefit plans is recorded on the balance sheet (see Note 12 to the consolidated financial statements).
Deferred Compensation. Some of our subsidiaries have deferred compensation arrangements with certain executives that provide for payments over varying terms upon retirement, cessation of employment or death. The cost of these arrangements is accrued during the employee’s service period, and included in other long-term liabilities except for the current portion.
Income Taxes. We use the asset and liability method of accounting for income taxes. Under this method, income tax expense is recognized for the amount of taxes payable for the current period and the deferred taxes recognized during the period. Deferred income taxes reflect the temporary difference between assets and liabilities that are recognized for financial reporting purposes and income tax purposes and are recorded as noncurrent. Deferred income taxes are measured using the enacted tax rates that are assumed to be in effect when the differences reverse. Valuation allowances are recorded where it is more likely than not that all or a portion of a deferred tax asset will not be realized. In assessing the need for a valuation allowance, we evaluate factors such as prior earnings history, expected future earnings, carry-back and carry-forward periods and tax strategies that could potentially enhance the likelihood of the realization of a deferred tax asset.
Interest and penalties related to tax positions taken in our tax returns are recorded in income tax expense. We record a liability for uncertain tax positions that reflects the treatment of certain tax positions taken in our tax returns that do not meet the more-likely-than not threshold, or that meet the more-likely-than-not threshold but have measurement related unrecognized tax benefits. Until these positions are sustained by the taxing authorities or the statute of limitations concerning such issues lapses, we do not generally recognize the tax benefits resulting from such positions.
Net Income Per Share. Basic net income per share is based on the weighted average number of common shares outstanding during the period. Diluted net income per share is based on the weighted average number of common shares outstanding, plus the dilutive effect of common share equivalents, which include outstanding stock options and restricted stock awards.
Leases. At the inception of a contract, we assess whether the contract is, or contains, a lease. A lease is classified as a finance lease if any one of the following criteria are met: the lease transfers ownership of the asset by the end of the lease term, the lease contains an option to purchase the asset that is reasonably certain to be exercised, the lease term is for a major part of the remaining useful life of the asset or the present value of the lease payments equals or exceeds substantially all of the fair value of the asset. A lease is classified as an operating lease if it does not meet any one of the criteria. Substantially all our operating leases are office space leases, and substantially all our finance leases are office furniture and technology equipment leases.
For all leases a right-of-use, or ROU, asset and lease liability are recognized at the lease commencement date. The lease liability represents the present value of the lease payments under the lease. The ROU asset is initially measured at cost, which includes the initial lease liability, plus any initial direct costs incurred, consisting mainly of brokerage commissions, less any lease incentives received. All ROU assets are reviewed for impairment. The lease liability is initially measured as the present value of the lease payments, discounted using the interest rate implicit in the lease or, if that rate cannot be readily determined, our secured incremental borrowing rate for the same term as the underlying lease. For real estate and certain equipment operating leases, we use our secured incremental borrowing rate. For finance leases, we use the rate implicit in the lease or our secured incremental borrowing rate if the implicit lease rate cannot be determined.
Lease payments included in the measurement of the lease liability comprise: the fixed noncancelable lease payments, payments for optional renewal periods where it is reasonably certain the renewal period will be exercised, and payments for early termination options unless it is reasonably certain the lease will not be terminated early. Lease components, including fixed payments for real estate taxes and insurance for office space leases, are included in the measurement of the initial lease liability.
Office space leases may contain variable lease payments, which include payments based on an index or rate. Variable lease payments based on an index or rate are initially measured using the index or rate in effect at lease commencement. Additional payments based on the change in an index or rate, or payments based on a change in our portion of the operating expenses, including real estate taxes and insurance, are recorded as a period expense when incurred. Lease modifications result in remeasurement of the lease liability.
Operating lease expense is recognized on a straight-line basis over the lease term. Lease expense may include variable lease payments incurred in the period that were not included in the initial lease liability. Finance lease expense consists of the amortization of the ROU asset on a straight-line basis over the lease term and interest expense determined on an amortized cost basis. Finance lease payments are allocated between a reduction of the lease liability and interest expense.
Concentration of Credit Risk. We provide data-inspired, creative marketing and sales solutions to several thousand clients that operate in nearly every industry sector of the global economy, and we grant credit to qualified clients in the normal course of business. Due to the diversified nature of our client base, we do not believe that we are exposed to a concentration of credit risk as our largest client accounted for 2.4% of revenue in 2025.
Derivative Financial Instruments. All derivative instruments, including certain derivative instruments embedded in other contracts, are recorded at fair value. Derivatives qualify for hedge accounting if: the hedging instrument is designated as a hedge, the hedged exposure is specifically identifiable and exposes us to risk, and a change in fair value of the derivative financial instrument and an opposite change in the fair value of the hedged exposure have a high degree of correlation. The method of assessing hedge effectiveness and measuring hedge ineffectiveness is formally documented. Hedge effectiveness is assessed, and
hedge ineffectiveness is measured at least quarterly throughout the designated hedge period. Changes in the fair value of a fair value hedge are offset against the change in fair value of the hedged asset, liability or firm commitment through results of operations. Gains and losses on a terminated fair value hedge of our long-term debt are included in long-term debt and are amortized over the remaining term of the respective debt that was hedged. Changes in the fair value of a cash flow hedge are recognized in other comprehensive income until the hedged item is recognized in results of operations. Foreign currency hedges of the net investment in our foreign operations are recorded in accumulated other comprehensive income (loss), or AOCI. Any gain or loss will remain in AOCI until the complete or substantially complete liquidation of our investment in the underlying operation. We do not use derivatives for trading or speculative purposes. Using derivatives exposes us to the risk that counterparties to the derivative contracts will fail to meet their contractual obligations. We manage that risk through careful selection and ongoing evaluation of the counterparty financial institutions based on specific minimum credit standards and other factors.
Fair Value. We apply the fair value measurement guidance in FASB ASC Topic 820, Fair Value Measurements and Disclosures, for our financial assets and liabilities that are required to be measured at fair value and for our nonfinancial assets and liabilities that are not required to be measured at fair value on a recurring basis, which includes goodwill and other identifiable intangible assets. The measurement of fair value requires the use of techniques based on observable and unobservable inputs. Observable inputs reflect market data obtained from independent sources, while unobservable inputs reflect our market assumptions.
The inputs create the following fair value hierarchy:
Level 1 - Unadjusted quoted prices in active markets for identical assets or liabilities.
Level 2 - Unadjusted quoted prices in active markets for similar assets or liabilities; unadjusted quoted prices for identical assets or liabilities in markets that are not active; and model-derived valuations with observable inputs.
Level 3 - Unobservable inputs for the asset or liability.
We use unadjusted quoted market prices to determine the fair value of our financial assets and liabilities and classify such items in Level 1. We use unadjusted quoted market prices for similar assets and liabilities in active markets and model-derived valuations and classify such items in Level 2.
In determining the fair value of financial assets and liabilities, we consider certain market valuation adjustments that market participants would consider in determining fair value, including, counterparty credit risk adjustments applied to financial assets and liabilities, taking into account the actual credit risk of the counterparty when valuing assets measured at fair value and credit risk adjustments applied to reflect our credit risk when valuing liabilities measured at fair value.
v3.25.4
Revenue
12 Months Ended
Dec. 31, 2025
Revenue [Abstract]  
Revenue Revenue
Nature of our services
We provide data-inspired, creative marketing and sales solutions through various client-centric networks that are organized to meet specific client objectives. Our networks, connected capabilities and agencies provide a comprehensive range of services in the following fundamental disciplines: Media & Advertising, Precision Marketing, Public Relations, Healthcare, Branding & Retail Commerce, Experiential, and Execution & Support. Media & Advertising includes creative services across digital and traditional media, strategic media planning and buying, performance media, data analytics services, and Omnicom Production. Precision Marketing includes digital and direct marketing, digital transformation consulting, e-commerce operations, media execution, market intelligence and data and analytics. Public Relations services include corporate communications, crisis management, public affairs and media and media relations services. Healthcare includes corporate communications and advertising and media services to global healthcare and pharmaceutical companies. Branding & Retail Commerce services include brand and product consulting, strategy and research and retail marketing. Experiential marketing services include live and digital events and experience design and execution. Execution & Support includes field marketing, sales support, digital and physical merchandising, point-of-sale and product placement, as well as other specialized marketing and custom communications services. At the core of all our services is the ability to create or develop a client’s marketing or corporate communications message into content that can be delivered to a target audience across different communications mediums.
Economic factors affecting our revenue
Global economic conditions have a direct impact on our revenue. Adverse economic conditions pose a risk that our clients may reduce, postpone or cancel spending for our services, which would impact our revenue.
Revenue by discipline:
Year Ended December 31,
202520242023
Media & Advertising$10,015.9 $8,656.1 $8,101.8 
Precision Marketing1,938.5 1,776.3 1,414.7 
Public Relations1,613.6 1,640.8 1,540.3 
Healthcare1,379.9 1,337.1 1,342.4 
Branding & Retail Commerce617.6 726.4 788.0 
Experiential862.7 719.5 635.3 
Execution & Support843.7 832.9 869.7 
Revenue$17,271.9 $15,689.1 $14,692.2 
Revenue by geographic market:
Year Ended December 31,
202520242023
Americas:
North America$9,592.2 $8,650.2 $7,951.0 
Latin America540.2 433.7 386.8 
EMEA:
Europe4,804.9 4,439.0 4,266.9 
Middle East and Africa409.2 319.2 309.6 
Asia-Pacific1,925.4 1,847.0 1,777.9 
Revenue$17,271.9 $15,689.1 $14,692.2 
The Americas is comprised of North America, which includes the United States, Canada and Puerto Rico, and Latin America, which includes South America and Mexico. EMEA is comprised of Europe, the Middle East and Africa. Asia-Pacific includes Australia, Greater China, India, Japan, Korea, New Zealand, Singapore and other Asian countries. Revenue in the United States for 2025, 2024 and 2023 was $9,102.5 million, $8,186.5 million and $7,471.6 million, respectively.
Contract balances
Contract balances include work in process and customer advances that primarily consist of advance billings to customers in accordance with the terms of the client contracts, primarily for the reimbursement of third-party costs.
December 31,
20252024
Work in process:
   Media and production costs$2,200.1 $864.0 
   Unbilled fees and costs and contract assets1,208.8 758.2 
Work in process$3,408.9 $1,622.2 
Customer advances$1,727.6 $1,336.1 
There were no impairment charges to work in process recorded in 2025 or 2024.
The majority of our contracts are for periods of one year or less, with the exception of our data management contracts. For those contracts with a term of more than one year, we had approximately $497.9 million of unsatisfied performance obligations as of December 31, 2025, which will be recognized as services are performed over the remaining contractual terms through 2030.
v3.25.4
Net Income per Share
12 Months Ended
Dec. 31, 2025
Net Income per Share [Abstract]  
Net Income per Share Net Income per Share
Basic and diluted net income per share:
Year Ended December 31,
202520242023
Net income (loss) - Omnicom Group Inc.
$(54.5)$1,480.6 $1,391.4 
Weighted average shares (millions):   
Basic204.9 196.4 199.4 
Dilutive stock options and restricted shares 2.2 2.0 
Diluted*
204.9 198.6 201.4 
Anti-dilutive stock options and restricted shares (millions):6.0 — — 
Net income (loss) per share - Omnicom Group Inc.:
   
Basic$(0.27)$7.54$6.98
Diluted$(0.27)$7.46$6.91
*The number of shares excluded from diluted shares outstanding were 1.2 million for the year ended December 31, 2025, because the effect would have been anti-dilutive. There were no shares excluded from diluted shares outstanding for the years ended December 31, 2024 or December 31, 2023.
The increase in our weighted average shares in 2025 is a result of the inclusion of one month of outstanding shares issued in connection with the acquisition of IPG, see Notes 1 and 5 to the consolidated financial statements.
v3.25.4
Business Combinations
12 Months Ended
Dec. 31, 2025
Business Combination [Abstract]  
Business Combinations Business Combinations
Overview of Acquisition Strategy
Our acquisition strategy focuses on building expertise within an assembled workforce to enhance our strategic business platforms and agency brands, including expanding geographic reach and service offerings. In evaluating acquisitions, we consider factors such as specialized know-how, competitive position, client relationships, and geographic coverage, with expected benefits typically shared across multiple agencies and regions. One of the primary drivers of executing our acquisition strategy is the existence of, or the ability to expand, our existing client relationships. The expected benefits of our acquisitions are typically shared across multiple agencies and regions.
For each acquisition, we identify and separately value identifiable intangible assets using market participant assumptions to determine fair value. This approach includes consideration of similar and recent transactions, the use of discounted expected cash flow methodologies, and, when available and as appropriate, the use of comparative market multiples to supplement our analysis. Identifiable intangible assets primarily consist of customer relationships, trade names, and core technology, software tools and platforms for internal use.
General Acquisition Activity
In 2025, we completed two acquisitions that increased goodwill by $7,698.6 million, the most significant of which was the Merger with IPG, discussed below. During 2025 and 2024, we also acquired additional equity interests in certain majority-owned subsidiaries, which were accounted for as equity transactions and did not result in additional goodwill.
Certain acquisitions include contingent consideration arrangements (earn-outs) based on the future performance of the acquired businesses. Contingent consideration liabilities are measured at fair value on the acquisition date and remeasured at fair value at each reporting period until settled. As of December 31, 2025 and 2024, contingent purchase price liabilities were $214.9 million and $220.1 million, respectively, of which $95.8 million and $56.0 million, respectively, were classified as current liabilities.
Merger with IPG
Transaction Overview
On November 26, 2025, we completed the Merger with IPG (see Note 1 to the consolidated financial statements). The Merger combines complementary capabilities and service offerings and is expected to expand client opportunities and support long-term growth.
Purchase Consideration
Pursuant to the Merger Agreement, each outstanding share of IPG common stock (other than certain excluded shares) was converted into the right to receive 0.344 shares of Omnicom’s common stock and cash in lieu of fractional shares, resulting in the issuance of 124,352,188 shares of Omnicom’s common stock upon closing. Following the close of the Merger, legacy Omnicom shareholders owned approximately 60.6% of the combined company, and legacy IPG shareholders owned approximately 39.4%, on a fully diluted basis.
The total consideration paid was $8,893.5 million, consisting of primarily equity consideration of $8,891.2 million. The following table summarizes the purchase consideration:
Fair value of shares issued to IPG shareholders1
$8,891.2 
Cash paid for fractional shares
0.3 
Fair value of equity awards2
2.0 
Total Consideration $8,893.5 
1) The fair value of shares issued reflects the number of IPG shares outstanding at the Closing Date multiplied by the Exchange Ratio and Omnicom’s closing share price on the Closing Date.
2) Represents the fair value of director awards that were settled as part of the closing consideration through the issuance of shares and assumed stock option awards.
Preliminary Purchase Price Allocation
The following table summarizes the preliminary fair values of the tangible and identifiable assets acquired and liabilities assumed as of the Closing Date:
Cash and Cash equivalents
$1,080.6 
Accounts payable
$7,065.9 
Accounts receivable
5,753.5 
Customer advances
715.8 
Work in process
2,227.6 
Short-term debt
42.4 
Assets held for sale
267.5 
Liabilities held for sale
106.5 
Other current Assets
579.6 
Other current liabilities
1,673.0 
Property and equipment
251.6 
Long-term liabilities
220.2 
Operating lease right-of-use assets
597.9 
Long-term liability - operating leases
876.4 
Equity Method Investments
41.8 
Long-term debt
2,764.9 
Intangible assets
4,640.3 
Deferred tax liabilities, net
948.7 
Other Assets 395.0 
Non-controlling interests
211.7 
Total Assets
$15,835.4 Redeemable non-controlling interest 11.2 
Total Liabilities and Non-controlling interest $14,636.7 
Fair value of net assets acquired
$1,198.7 
Goodwill 7,694.8 
Total Consideration $8,893.5 
The purchase price allocation is preliminary as of December 31, 2025. The Company has not yet finalized the valuation of certain assets acquired and liabilities assumed, including identifiable intangible assets due to the period of time from the close of the acquisition to the reporting date. The purchase price allocation may be adjusted during the measurement period, which will not exceed one year from the acquisition date. Non-controlling interests represent equity interests in certain acquired subsidiaries not attributable to the Company and were measured at fair value on the acquisition date. Assets and liabilities classified as held for sale were valued at fair market value, which approximated net realizable value and are discussed further in Note 14 to the consolidated financial statements.
Goodwill primarily represents the expertise and value of the assembled workforce and other intangible benefits that do not qualify for separate recognition. Goodwill is not expected to be deductible for income tax purposes.
Identifiable Intangible Assets
The following table summarizes the preliminary allocation of purchase consideration to identifiable intangible assets acquired:
Fair Value
Weighted-average estimated useful life
Trade names
$792.0 11 years
Customer relationships
3,616.0 15 years
Technology and other
232.3 5 years
Total identified intangible assets acquired $4,640.3 
Trade names: the fair value of various IPG trade names were determined by applying the relief from royalty method under the income approach. The estimated useful life was determined based on the expected life of the trade names and the cash flows anticipated over the forecast period, which ranged up to 20 years.
Customer relationships: representing the fair value of future projected revenue that will be derived from services provided to existing customers of IPG and were valued using the profit contribution method under the income approach. The estimated useful life was determined by evaluating many factors, including the useful life of other similar intangible assets and historical customer turnover rates and ranged up to fifteen years.
Technology and other: primarily relates to core technology and software tools and platforms for internal use and which supports, underpins and is integrated with our services offered to clients. It is not available to clients in separate fee for service arrangements. Accordingly, the Company valued the acquired technology based on the replacement cost of similar assets. The economic useful life was determined based on the technology cycle for the acquired technology, not exceeding five years.
Identifiable intangible assets are amortized on a straight-line basis over their estimated useful lives to cost of sales and operating expenses.
Results of Operations
The following table presents the results of operations of IPG for the period from the Closing Date through December 31, 2025:
Year Ended December 31,
2025
Revenue$1,078.7 
Operating Loss
(172.2)
Net Loss
$(153.1)
Acquisition-Related Costs
During the years ended December 31, 2025 and 2024, the Company incurred approximately $347.3 million and $14.6 million, respectively, of acquisition-related costs associated primarily with the Merger. These costs consist mainly of third-party professional fees and certain compensation-related charges and were recorded within selling, general and administrative expenses in the consolidated statements of income. The Company may incur additional acquisition-related costs in the future related to the Merger.
Supplemental Unaudited Pro Forma Information
The following unaudited pro forma combined financial information presents the consolidated results of operations as if the acquisition of IPG had occurred on January 1, 2024. The unaudited pro forma information was prepared in accordance with ASC 805. It includes adjustments for amortization of acquired intangible assets, transaction-related costs, expense adjustments related to the effects of recording assets and liabilities at fair value, and the related income tax effects. The unaudited pro forma information does not include anticipated synergies, future integration costs, or other expected benefits of the Merger.
Year Ended December 31,
20252024
Revenue$26,480.7 $26,380.8 
Operating Income
1,212.2 2,849.8 
Net Income
$425.7 $1,675.5 
In 2025, the Company incurred approximately $347.3 million of transaction-related costs. The costs are included in selling, general and administrative costs in the consolidated income statement for the year ended December 31, 2025 and are reflected in the pro forma earnings for the year ended December 31, 2024.
Pro Forma Operating Income and Net Income for each of the years ended December 31, 2025 and 2024 reflect amortization expense of approximately $240.0 million, and amortization expense net of tax of approximately $180.2 million, primarily related to newly acquired intangible assets in connection with the Merger.
Other Acquisitions
Flywheel Acquisition
On January 2, 2024, we acquired Flywheel Digital, the digital commerce business of Ascential plc, for a net cash purchase price of approximately $845 million. The principal tangible assets and liabilities acquired were net working capital, and the intangible assets acquired totaled $182.6 million, primarily consisting of customer relationships, intellectual property, and trade names. Goodwill of $672.5 million was recorded, of which the amount attributable to the U.S. operations of Flywheel Digital will be deductible for U.S. income tax purposes. The effect of the acquisition on our financial statements was not material to our financial condition or results of operations.
v3.25.4
Goodwill and Intangible Assets
12 Months Ended
Dec. 31, 2025
Goodwill and Intangible Assets Disclosure [Abstract]  
Goodwill and Intangible Assets Goodwill and Intangible Assets
Change in goodwill:
December 31,
20252024
January 1$10,677.4 $10,082.3 
Acquisitions7,698.6 761.2 
Noncontrolling interests in acquired businesses2.7 22.8 
Contingent purchase price obligations of acquired businesses2.6 — 
Planned dispositions (see Note 14)
(66.2)(6.0)
Foreign currency translation326.3 (182.9)
December 31
$18,641.4 $10,677.4 
The increase in goodwill in 2025 and 2024 is primarily attributable to the acquisitions of IPG and Flywheel Digital, respectively. There were no goodwill impairment losses recorded in 2025 or 2024, and there are no accumulated goodwill impairment losses.
Intangible assets:
December 31,
 20252024
Gross
Carrying
Value
Accumulated
Amortization
Net
Carrying
Value
Gross
Carrying
Value
Accumulated
Amortization
Net
Carrying
Value
     Trade Names
929.9 (76.5)853.4 153.7 (73.1)80.6 
     Customer Relationships
4,389.5 (504.1)3,885.4 813.7 (484.0)329.7 
     Technology and other
409.2 (79.6)329.6 128.7 (48.9)79.8 
Acquired intangible assets and internally
   developed strategic platform assets
$5,728.6 $(660.2)$5,068.4 $1,096.1 $(606.0)$490.1 
Other purchased and internally
   developed software
275.6 (243.0)32.6 258.3 (226.3)32.0 
Intangible Assets$6,004.2 $(903.2)$5,101.0 $1,354.4 $(832.3)$522.1 
The increase in the gross carrying value of acquired intangible assets for 2025 and 2024 was primarily related to the $4,640.3 million and $182.6 million of combined customer relationships, intellectual property and trade names for IPG and Flywheel Digital, respectively.
Amortization of intangible assets:
Year Ended December 31,
202520242023
Acquired intangible assets and internally developed
   strategic platform assets
$115.8 $87.5 $61.8 
Other purchased and internally developed software15.8 18.1 18.5 
Amortization Expense$131.6 $105.6 $80.3 
Estimated amortization expense at December 31, 2025:
2026$383.1 
2027382.6 
2028378.6 
2029371.6 
2030358.8 
v3.25.4
Debt
12 Months Ended
Dec. 31, 2025
Debt [Abstract]  
Debt Debt
IPG Senior Notes Exchange Offers
In connection with the Merger, Omnicom commenced offers to exchange all outstanding notes of certain series issued by IPG for up to $2.95 billion in aggregate principal amount of new notes issued by Omnicom. As a result of these exchange offers, which were completed on December 2, 2025, approximately 94% of IPG's outstanding senior notes were exchanged for $2.76 billion in aggregate principal amount of new notes issued by Omnicom (the “Exchange Senior Notes”). The only cash exchanged was related to the consent payment of $2.7 million and the remaining debt exchange is presented as a non-cash financing activity. The remainder of the acquired IPG senior notes, representing approximately $185.0 million in aggregate principal amount (the “IPG Senior Notes”), that were not exchanged pursuant to the exchange offers remain obligations of IPG and will continue to be subject to their existing terms, as modified by the amendments made in the exchange offers and consent solicitations. Collectively, the aggregate principal amount of the Exchange Senior Notes and IPG Senior Notes is $2.95 billion. As of December 31, 2025, the unamortized discount related to the fair value adjustment of the Exchange Senior Notes and IPG Senior Notes was $183.9 million. Consent payments in connection with the exchange offers included $2.7 million capitalized as debt issuance costs and $13.2 million recorded as interest expense. Interest on the Exchange Senior Notes and IPG Senior Notes will be payable semi-annually in arrears.
Credit Facility
On November 26, 2025, the Company entered into a Fourth Amended and Restated Five Year Credit Agreement (the “Credit Agreement Amendment”), which amended and restated the Company’s Third Amended and Restated Five Year Credit Agreement, dated as of June 2, 2023. The Credit Agreement Amendment, among other things, (i) increased the unsecured multi-currency revolving credit facility (the “Credit Facility”) amount from $2.5 billion to $3.5 billion, (ii) reduced the facility fee and applicable margin, (iii) extended the termination date (with respect to the available commitments of the extending lenders) from June 2, 2028 to November 26, 2030 and (iv) designated Omnicom as sole borrower under the Credit Facility.
Our $3.5 billion Credit Facility terminates on November 26, 2030. We can issue up to $3 billion of U.S. Dollar denominated commercial paper under a U.S. commercial paper program, and issue up to the equivalent of $500 million in British Pounds, Euro or U.S. Dollars under a Euro commercial paper program. In addition, certain of our international subsidiaries have uncommitted credit lines that are guaranteed by Omnicom aggregating $1,131.1 million. All of these facilities provide additional liquidity sources for operating capital and general corporate purposes. We did not issue commercial paper in 2025 or 2024. At both December 31, 2025 and 2024, there were no outstanding borrowings under the Credit Facility and no outstanding commercial paper issuances.
The Credit Facility has a financial covenant that requires us to maintain a Leverage Ratio (as defined in the Credit Facility) of consolidated indebtedness to consolidated EBITDA (earnings before interest, taxes, depreciation, amortization and non-cash charges) of no more than 3.5 times for the most recently ended 12-month period. At December 31, 2025, we were in compliance with this covenant as our Leverage Ratio was 2.5 times. The Credit Facility does not limit our ability to declare or pay dividends or repurchase our common stock.
Short-Term Debt
Short-term debt of $62.0 million and $21.3 million at December 31, 2025 and 2024, respectively, represented bank overdrafts and short-term borrowings primarily of our international subsidiaries. The weighted average interest rate was 11.5% and 11.4%, respectively. Due to the short-term nature of this debt, carrying value approximates fair value.
Long-Term Debt
December 31,
20252024
3.600% Senior Notes due 2026
1,400.0 1,400.0 
€500 Million 0.80% Senior Notes due 2027
588.7 520.3 
4.650% Senior Notes (Exchange/IPG) due 2028
500.0 — 
2.450% Senior Notes due 2030
600.0 600.0 
4.200% Senior Notes due 2030
600.0 600.0 
4.750% Senior Notes (Exchange/IPG) due 2030
650.0 — 
€500 Million 1.40% Senior Notes due 2031
588.7 520.3 
2.400% Senior Notes (Exchange/IPG) due 2031
500.0 — 
2.600% Senior Notes due 2031
800.0 800.0 
€600 Million 3.70% Senior Notes due 2032
706.4 624.5 
£325 Million 2.25% Senior Notes due 2033
439.1 407.9 
5.375% Senior Notes (Exchange/IPG) due 2033
300.0 — 
5.300% Senior Notes due 2034
600.0 600.0 
3.375% Senior Notes (Exchange/IPG) 2041
500.0 — 
5.400% Senior Notes (Exchange/IPG) 2048
500.0 — 
Long-Term Debt, Gross9,272.9 6,073.0 
Unamortized discount1
(192.3)(9.5)
Unamortized debt issuance costs(25.9)(27.4)
Unamortized deferred gain (loss) from settlement of interest rate swaps(0.2)(0.8)
Long-Term Debt, including current portion9,054.5 6,035.3 
Current portion(1,399.5)— 
Long-Term Debt$7,655.0 $6,035.3 
1) The unamortized discount includes the fair value adjustment to principal for debt acquired in the Merger and those exchanged. The total fair value adjustment recorded as discount to debt acquired was $185.1 million and will be amortized over the remaining term of the respective debt.
Omnicom and its wholly owned finance subsidiary, Omnicom Capital Inc. (OCI), are co-obligors under the 3.60% Senior Notes due 2026. These notes are a joint and several liability of Omnicom and OCI, and Omnicom unconditionally guarantees OCI’s obligations with respect to the notes. OCI provides funding for our operations by incurring debt and lending the proceeds to our operating subsidiaries. OCI’s assets primarily consist of cash and cash equivalents and intercompany loans made to our operating subsidiaries, and the related interest receivable. There are no restrictions on the ability of OCI or Omnicom to obtain funds from our subsidiaries through dividends, loans or advances. Such notes are senior unsecured obligations that rank equal in right of payment with all existing and future unsecured senior indebtedness.
Omnicom and OCI have, jointly and severally, fully and unconditionally guaranteed the obligations of OFH with respect to the €500 million 0.80% Senior Notes due 2027 and the €500 million 1.40% Senior Notes due 2031, and Omnicom has fully and unconditionally guaranteed the obligations of OFH with respect the €600 million 3.70% Senior Notes due 2032, collectively the Euro Notes. OFH’s assets consist of its investments in several wholly owned finance companies that function as treasury centers, providing funding for various operating companies in Europe, Australia and other countries in the Asia-Pacific region. The finance companies’ assets consist of cash and cash equivalents and intercompany loans that they make or have made to the operating companies in their respective regions and the related interest receivable. There are no restrictions on the ability of Omnicom, OCI or OFH to obtain funds from their subsidiaries through dividends, loans or advances. The Euro Notes and the related guarantees are senior unsecured obligations that rank equal in right of payment with all existing and future unsecured senior indebtedness of OFH and each of Omnicom and OCI, as applicable.
Omnicom has fully and unconditionally guaranteed the obligations of Omnicom Capital Holdings plc, a U.K.-based wholly owned subsidiary of Omnicom (OCH), with respect to the £325 million 2.25% Senior Notes due 2033 (“Sterling Notes”). OCH’s assets consist of its investments in several wholly owned finance companies that function as treasury centers, providing funding for various operating companies in EMEA, Australia and other countries in the Asia-Pacific region. The finance companies’ assets consist of cash and cash equivalents and intercompany loans that they make or have made to the operating companies in their respective regions and the related interest receivable. There are no restrictions on the ability of Omnicom or OCH to obtain funds from their subsidiaries through dividends, loans or advances. The Sterling Notes and the related guarantee are senior unsecured obligations that rank equal in right of payment with all existing and future unsecured senior indebtedness of OCH and Omnicom, respectively.
On August 2, 2024, Omnicom issued $600 million 5.30% Senior Notes due 2034. The net proceeds from the issuance after deducting the underwriting discount and offering expenses, were $592.4 million. The net proceeds from the issuance, along with available cash, were used to fund the repayment of our $750 million 3.65% Senior Notes on November 1, 2024.
On March 6, 2024, Omnicom Finance Holdings plc, or OFH, a U.K.-based wholly owned subsidiary of Omnicom, issued €600 million 3.70% Senior Notes due 2032. The net proceeds from the issuance, after deducting the underwriting discount and offering expenses, were $643.1 million and were used for general corporate purposes, including working capital expenditures, acquisitions and repurchases of our common stock.
Our 2.45% Senior Notes due 2030, 4.20% Senior Notes due 2030, 2.60% Senior Notes due 2031 and 5.30% Senior Notes due 2034 are senior unsecured obligations of Omnicom that rank equal in right of payment with all existing and future unsecured senior indebtedness.
Long-term debt maturities at December 31, 2025:
2026$1,400.0 
2027588.7 
2028500.0 
2029 
20301,850.0 
Thereafter4,934.2 
Long-Term Debt, Gross$9,272.9 
Interest Expense
Year Ended December 31,
202520242023
Long-term debt$209.6 $194.9 $165.1 
Fees4.3 4.4 4.8 
Pension and other interest53.7 50.3 50.5 
Interest rate and cross currency swaps(4.2)(1.7)(1.9)
Interest Expense$263.4 $247.9 $218.5 
v3.25.4
Segment Reporting
12 Months Ended
Dec. 31, 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 connected capabilities. Our networks, virtual client networks and agencies increasingly 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 four 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. Beginning in December of 2025, we integrated the newly acquired IPG businesses into our existing four networks and the effect of one month of IPG’s operations were not significant to the networks operations. 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:
Year Ended December 31,
202520242023
Revenue$17,271.9 $15,689.1 $14,692.2
Segment Operating Expenses:
Salary and service costs:
Salary and related costs$7,777.9 $7,441.4 $7,212.8
Third-party service costs4,113.7 3,348.6 2,917.9
Third-party incidental costs752.4 642.5 570.5
Total salary and service costs12,644.0 11,432.5 10,701.2
Occupancy and other costs1,366.7 1,274.4 1,168.8
   Segment cost of services14,010.7 12,706.9 11,870.0
Selling, general and administrative expenses398.4 393.5 393.7
Depreciation and amortization276.7 241.7 211.1
Total segment operating expenses14,685.8 13,342.1 12,474.8
Segment Operating Income$2,586.1 $2,347.0 $2,217.4
Reconciliation of segment operating income to operating income and income before income taxes and income from equity method investments:
Year Ended December 31,
202520242023
Segment Operating Income$2,586.1 $2,347.0 $2,217.4 
Severance and repositioning costs1,247.0 57.8 191.5 
Acquisition-related costs
347.3 14.6 — 
Loss (gain) on assets held for sale and on disposition of subsidiary
547.1 — (78.8)
Operating Income$444.7 $2,274.6 $2,104.7 
Interest Expense263.4 247.9 218.5 
Interest Income96.9 100.9 106.7 
Income Before Income Taxes and Income From Equity Method Investments$278.2 $2,127.6 $1,992.9 
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:
AmericasEMEAAsia-Pacific
December 31, 2025
Revenue$10,132.4 $5,214.1 $1,925.4 
Long-lived assets and goodwill15,935.8 4,297.0 798.7 
December 31, 2024
Revenue$9,083.9 $4,758.2 $1,847.0 
Long-lived assets and goodwill8,166.6 3,693.9 685.2 
December 31, 2023
Revenue$8,337.8 $4,576.5 $1,777.9 
Long-lived assets and goodwill7,749.5 3,523.3 730.8 
v3.25.4
Equity Method Investments
12 Months Ended
Dec. 31, 2025
Equity Method Investments [Abstract]  
Equity Method Investments Equity Method Investments
Income from our equity method investments was $7.7 million, $6.9 million, and $5.2 million in 2025 2024, and 2023, respectively. At December 31, 2025 and 2024, our proportionate share in the net assets of the equity method investments was $53.3 million and $12.7 million, respectively. Equity method investments are not material to our results of operations or financial condition; therefore, summarized financial information is not required to be presented.
v3.25.4
Share-Based Compensation Plans
12 Months Ended
Dec. 31, 2025
Share-Based Compensation Plans [Abstract]  
Share-Based Compensation Plans Share-Based Compensation Plans
Share-based incentive awards are granted to employees under the 2021 Incentive Award Plan, or the 2021 Plan, that was approved by the shareholders. The 2021 Plan is administered by the Compensation Committee of the Board of Directors, or the Compensation Committee. Awards include stock options, restricted stock and other performance-based stock awards. The maximum number of shares of common stock that can be granted under the 2021 Plan is 14.7 million shares plus any shares awarded under the 2021 Plan and any prior plan that have been forfeited or have expired. All awards reduce the number of shares available for grant on a one-for-one basis. The terms of each award and the exercise date are determined by the Compensation Committee. The 2021 Plan does not permit the holder of an award to elect cash settlement under any circumstances. At December 31, 2025, there were 1,086,325 shares available for grant under the 2021 Plan and the plan was effectively frozen for new grants upon approval of the 2026 Incentive Award Plan.
On January 28, 2026, our shareholders approved the 2026 Incentive Award Plan (the “Plan”). The Plan is administered by a committee, which may be the Board of Directors (the “Board”) or a committee appointed by the Board such as our Compensation Committee (collectively, the “Committee”). Until otherwise determined by the Board, the Committee consists solely of two or more Board members who are Non-Employee Directors (as defined in Rule 16b-3(b)(3) of the Securities Exchange Act of 1934, as amended (the “Exchange Act”)) and “independent directors” under the rules of the New York Stock Exchange. The Board or the Committee may delegate to a committee of one or more Board members or one or more Omnicom officers the authority to grant or amend awards under the Plan to participants other than (i) senior Omnicom executives who are subject to Section 16 of the Exchange Act, and (ii) Omnicom officers or directors to whom the authority to grant or amend awards under the Plan has been delegated. Awards include stock options, restricted stock and other performance-based stock awards. The maximum number of shares of common stock that may be subject to awards granted under the Plan is 27.4 million, less one share for each share subject to an award granted under a prior plan after November 26, 2025.
Share-based compensation expense in 2025, 2024 and 2023 was $100.8 million, $91.4 million and $84.8 million, respectively. At December 31, 2025, unamortized share-based compensation that will be expensed over the next five years is $304.3 million.
We recognize a tax benefit in income tax expense and record a deferred tax asset for the share-based compensation expense recognized for financial reporting purposes that has not been deducted on our income tax return. Excess tax benefits and deficiencies represent the difference between the actual compensation deduction for tax purposes, which is calculated as the difference between the grant date price of the award, and the price of our common stock on the vesting or exercise date. Upon vesting of restricted stock awards or exercise of stock options, any excess tax benefit or deficiency related to share-based compensation is recorded in results of operations, as a component of income tax expense. In 2025 and 2024, we recognized a tax benefit of $0.5 million and $12.3 million, respectively.
Stock Options
The exercise price of stock option awards cannot be less than 100% of the market price of our common stock on the grant date and have a maximum contractual life of 10 years.
Stock option activity:
Year Ended December 31,
202520242023
SharesWeighted Average Exercise PriceSharesWeighted Average Exercise PriceSharesWeighted Average Exercise Price
January 13,085,287 $71.654,564,575 $71.815,127,625 $72.90
Granted6,001,906 77.89— — 
Exercised(275,900)72.47(1,297,238)72.47(413,750)84.94 
Forfeited(69,085)72.18(182,050)69.80(149,300)72.99 
IPG options converted
86,000 67.82— — 
December 318,828,208 $75.823,085,287 $71.654,564,575 $71.81
Exercisable December 312,742,290 $73.302,302,762 $72.47— 
Options outstanding and exercisable:
December 31, 2025
Options OutstandingOptions Exercisable
Exercise Price RangeSharesWeighted Average Remaining Contractual LifeWeighted Average
Exercise Price
SharesWeighted Average
Exercise Price
$60.00to$70.00843,750 6.4 years$69.09169,000 $68.51
$71.00to$79.006,932,292 6.2 years75.952,573,290 73.61
$80.00
to
$89.001,052,166 6.2 years80.39 0.00
8,828,208$75.822,742,290 $73.30
The grant date fair value of $16.48 for the 2025 option awards was determined using the Black-Scholes option valuation model. The assumptions, without adjusting for forfeitures and lack of liquidity, were: an expected life ranging from 5.0 years to 5.3 years, risk free interest rate ranging from 3.6% to 4.1%, expected volatility ranging from 24.8% to 28.9%, and dividend yield ranging from 3.5% to 4.2%.
Restricted Stock
Restricted stock activity:
Year Ended December 31,
202520242023
January 13,151,514 2,802,297 3,010,343 
Granted1,503,181 1,459,525 1,010,575 
Vested(954,745)(878,247)(915,245)
Forfeited(311,239)(232,061)(303,376)
December 313,388,711 3,151,514 2,802,297 
Weighted average grant date fair value of shares granted in the period$66.38$81.39$84.33
Weighted average grant date fair value at December 31$69.50$71.59$64.84
Generally, restricted shares vest ratably over five years from the grant date provided the employee remains employed by us. Restricted shares do not pay a dividend, and may not be sold, transferred, pledged or otherwise encumbered until the forfeiture restrictions lapse. Under most circumstances, the employee forfeits the shares if employment ceases prior to the end of the restriction period.
Performance Restricted Stock Units
The Compensation Committee grants certain employees performance restricted stock units, or PRSU. Each PRSU represents the right to receive one share of common stock on vesting. The ultimate number of PRSUs received by the employee depends on the Company's average return on equity over a three-year period compared to the average return on equity of a peer group of principal competitors over the same period. The PRSUs vest three years from the grant date. The PRSUs have a service and performance vesting condition and compensation expense is recognized on a graded-vesting basis. Over the performance period, compensation expense is adjusted upward or downward based on our estimate of the probability of achieving the performance target for the portion of the awards subject to the performance vesting condition. We have assumed that all PRSUs will vest.
PRSU activity:
Year Ended December 31,
202520242023
SharesWeighted Average Grant Date Fair ValueSharesWeighted Average Grant Date Fair ValueSharesWeighted Average Grant Date Fair Value
January 1574,184 $86.63563,036 $81.11570,235 $71.19
Granted 177,059 93.19 178,998 92.18 
Distributed(218,127)76.79 (165,911)74.89 (186,197)61.36 
December 31356,057 $92.67574,184 $86.63563,036 $81.11
Employee Stock Purchase Plan
The employee stock purchase plan, or ESPP, enables employees to purchase our common stock through payroll deductions over each plan quarter at 95% of the market price on the last trading day of the plan quarter. Purchases are limited to 10% of eligible compensation as defined by the Employee Retirement Income Security Act of 1974, or ERISA. In 2025, 2024 and 2023,
employees purchased 68,541 shares, 56,473 shares and 65,644 shares, respectively. All shares purchased were issued from treasury stock, for which we received $5.0 million, $5.1 million and $5.3 million, respectively. At December 31, 2025, there were 8,171,126 shares available under the ESPP.
v3.25.4
Income Taxes
12 Months Ended
Dec. 31, 2025
Income Taxes [Abstract]  
Income Taxes Income Taxes
Income before income taxes:
Year Ended December 31,
202520242023
Domestic$319.0 $940.0 $696.0 
International(40.8)1,187.6 1,296.9 
Income Before Income Taxes$278.2 $2,127.6 $1,992.9 
Income tax expense (benefit):
Year Ended December 31,
202520242023
Current:   
U.S. federal$103.0 $183.8 $154.2 
U.S. state and local26.9 46.6 34.8 
International171.5 309.9 330.8 
 Total Current Income Tax Expense
301.4 540.3 519.8 
Deferred:   
U.S. federal(19.0)17.5 10.9 
U.S. state and local(10.9)1.3 1.3 
International(29.3)1.4 (7.1)
 Total Deferred Tax Expense (Benefit)
(59.2)20.2 5.1 
Total Income Tax Expense
$242.2 $560.5 $524.9 
Total Income Tax Expense:
U.S. federal84.0 201.3 165.1 
U.S. state and local16.0 47.9 36.1 
International142.2 311.3 323.7 
Total Income Tax Expense
$242.2 $560.5 $524.9 
On January 1, 2025, we prospectively adopted ASU 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures (“ASU 2023-09”), that requires, greater disaggregation of information in the rate reconciliation.
Reconciliation from the statutory U.S. federal income tax rate to effective tax rate for 2025:
Year Ended December 31,
2025
Statutory U.S. federal income tax rate$58.4 21.0 %
Domestic - Federal
Tax credits(6.5)(2.3)%
Nontaxable and nondeductible items
Nondeductible transaction costs
49.0 17.6 %
Nontaxable investment income
(42.1)(15.1)%
Other
23.8 8.6 %
Cross-border taxes, net of foreign tax credit
(0.2)(0.1)%
U.S. state and local income taxes, net of U.S. federal income tax benefit7.0 2.5 %
Impact of foreign operations:
Australia - Statutory rate differential
5.1 1.8 %
Australia - Nondeductible expenses
1.4 0.5 %
Germany - Statutory rate differential
(2.9)(1.0)%
Germany - Nondeductible expenses
12.4 4.5 %
Germany - Other
6.5 2.3 %
Malta - Investment income
63.5 22.8 %
Malta - Reduced rate due to imputation system
(63.4)(22.8)%
United Kingdom - Statutory rate differential
7.6 2.7 %
United Kingdom - Nondeductible expenses
25.8 9.3 %
Other
94.5 34.0 %
Changes in unrecognized tax benefits, net
2.3 0.8 %
Change in valuation allowance—  %
Effective tax rate$242.2 87.1 %
Year Ended December 31,
20242023
Statutory U.S. federal income tax rate21.0 %21.0 %
U.S. state and local income taxes, net of U.S. federal income tax benefit1.7 %1.4 %
Total impact of foreign operations3.8 %3.9 %
Other
(0.2)%— %
Effective tax rate26.3 %26.3 %

Our effective tax rate for 2025 increased year-over-year to 87.1%. The effective tax rate for 2025 was unfavorably impacted by the lower tax benefit associated with the non-deductibility in certain jurisdictions of severance and repositioning charges, loss on disposition of subsidiaries and acquisition-related costs of the Merger.
Numerous foreign jurisdictions have enacted or are in the process of enacting legislation to adopt a minimum effective tax rate described in the Global Anti-Base Erosion, or Pillar Two, model rules issued by the Organization for Economic Co-operation and Development. A minimum effective tax rate of 15% would apply to multinational companies with consolidated revenue above €750 million.
Under the Pillar Two rules, a company is required to determine a combined effective tax rate for all entities located in a jurisdiction. If the jurisdictional effective tax rate determined under the Pillar Two rules is less than 15%, a top-up tax will be due to bring the jurisdictional effective tax rate up to 15%. We are continuing to monitor Pillar Two legislative developments and the effects of Pillar Two on our business, such as the recent statement of understanding released by the Group of Seven (G7) of a potential “side-by-side system” approach to the Pillar Two framework, which would exclude U.S. parented groups from certain
Pillar Two provisions in recognition of existing U.S. minimum tax rules. The provisions effective in 2025 do not have a materially adverse impact on our results of operations, financial position, or cash flows.
On July 4, 2025, the One Big Beautiful Bill Act was signed into law in the U.S., which contains a broad range of tax reform provisions affecting businesses. The legislation does not have a material impact on our financial statements.
The Tax Cuts and Jobs Act of 2017, or the Tax Act, imposed a one-time tax, the transition tax, on the accumulated earnings of foreign subsidiaries. At December 31, 2025 and 2024, the remaining transition tax liability was $6.4 million and $41.2 million, respectively. The transition tax is expected to be fully paid in 2026. The Tax Act also implemented a territorial tax system that allows us to repatriate earnings of our foreign subsidiaries without incurring additional U.S. tax by providing a 100% dividend exemption. While a territorial tax system limits U.S. federal income tax to domestic source income, foreign source income is subject to tax in the appropriate foreign jurisdiction at the local rate, which in certain jurisdictions may be higher than the U.S. federal statutory income tax rate of 21%. Therefore, the foreign tax rate differential will cause our effective tax rate to be higher than the U.S. federal statutory income tax rate.
We have elected to account for any tax on the global intangible low-taxed income, or GILTI, in the period in which it is incurred. We provided $2.8 million and $5.5 million in 2025 and 2024, respectively, for tax impact of GILTI.
Deferred tax assets and liabilities and balance sheet classification:
December 31,
20252024
Deferred tax assets:  
Compensation$237.6 $136.1 
Tax loss and credit carryforwards292.5 78.2 
Basis differences from acquisitions164.2 53.2 
Operating lease liability
276.9 160.8 
Capitalized research and development expenditures181.2 106.8 
Other35.9 (44.4)
Deferred tax assets1,188.3 490.7 
Valuation allowance(281.9)(17.0)
Deferred tax assets, net$906.4 $473.7 
Deferred tax liabilities:  
Goodwill and intangible assets$1,866.1 $707.5 
Basis difference from short-term assets and liabilities
0.9 8.7 
ROU assets - Operating lease
2.0 124.5 
Unremitted foreign earnings148.6 44.1 
Basis differences from investments37.7 5.2 
Deferred tax liabilities$2,055.3 $890.0 
Long-term deferred tax assets$300.5 $75.5 
Long-term deferred tax liabilities$1,449.4 $491.8 
The increase in our deferred tax assets and liabilities in 2025 relates primarily to the Merger. We have concluded that it is more likely than not that we will be able to realize our net deferred tax assets in future periods because results of future operations are expected to generate sufficient taxable income. At December 31, 2025 and 2024, the valuation allowance of $281.9 million and $17.0 million, respectively, relates to tax losses and tax credit carryforwards in the U.S. and in international jurisdictions. The change in valuation allowance between 2024 an 2025 is primarily related to deferred tax assets acquired as part of the IPG Merger. Tax loss and credit carryforwards for which there is no valuation allowance are available for periods ranging from 2026 to 2045, which is longer than the forecasted utilization of such carryforwards.
Reconciliation of unrecognized tax benefits:
December 31,
20252024
January 1$181.5 $167.8 
Additions:  
Current year tax positions4.4 15.7 
Prior year tax positions11.1 4.4 
Positions acquired as part of IPG Merger
294.6 — 
Reduction of prior year tax positions(47.4)(2.5)
Settlements(0.8)(2.6)
Foreign currency translation0.7 (1.3)
December 31$444.1 $181.5 
Substantially all the liability for uncertain tax positions is recorded in long-term liabilities. At December 31, 2025 and 2024, approximately $426.9 million and $175.1 million, respectively, of the liability for uncertain tax positions would affect our effective tax rate upon resolution of the uncertain tax positions.
Income tax expense in 2025, 2024 and 2023 includes $5.2 million, $4.4 million and $3.2 million, respectively, of interest, net of tax benefit, and penalties related to tax positions taken on our tax returns. At December 31, 2025 and 2024, accrued interest and penalties were $70.0 million and $23.5 million, respectively.
We file a consolidated U.S. federal income tax return and income tax returns in various state and local jurisdictions. Our subsidiaries file tax returns in various foreign jurisdictions. Our principal foreign jurisdictions include the U.K., France and Germany. The Internal Revenue Service has completed its examination of our U.S. federal tax returns through 2016. Tax returns in the U.K., France and Germany have been examined through 2023, 2019 and 2013, respectively.
v3.25.4
Pension and Other Postemployment Benefits
12 Months Ended
Dec. 31, 2025
Pension and Other Postemployment Benefits [Abstract]  
Pension and Other Postemployment Benefits Pension and Other Postemployment Benefits
Defined Contribution Plans
Our domestic and international subsidiaries provide retirement benefits for their employees primarily through defined contribution profit sharing and savings plans. Contributions to the plans vary by subsidiary and have generally been in amounts up to the maximum percentage of total eligible compensation of participating employees that is deductible for income tax purposes. Contribution expense was $110.4 million, $87.9 million and $127.9 million in 2025, 2024 and 2023, respectively.
Defined Benefit Pension Plans
Two of our U.S. businesses and several of our non-U.S. businesses sponsor noncontributory defined benefit pension plans. These plans provide benefits to employees based on formulas recognizing length of service and earnings. The U.S. plans are subject to ERISA and cover approximately 750 participants. These plans are closed to new participants and do not accrue future benefit credits. The non-U.S. plans, which include statutory plans, are not subject to ERISA and cover approximately 17,000 participants. In addition, we acquired US and international plans from IPG, the largest international plan being in the U.K. In 2023, the IPG U.K. pension plan entered into an annuity purchase contract that matches the plans future projected benefit obligations to covered participants. The annuity contract has the option to complete a “buy-out”, which would transfer all liabilities of the plan to the insurer. There was no compensation expense recorded in 2025 related to this plan. The benefit obligation at December 31, 2025 is included on our consolidated balance sheet.
We have a Senior Executive Restrictive Covenant and Retention Plan, or Senior Executive Retention Plan, for certain executive officers and senior executives selected by the Compensation Committee. In 2024, we adopted a Key Executive Restrictive Covenant and Retention Plan, or Key Executive Retention Plan, for certain key employees who are not executive officers selected by the Compensation Committee. These plans are non-qualified deferred compensation severance plans that are not subject to ERISA. These plans were adopted to secure non-competition, non-solicitation, non-disparagement and ongoing consulting services from such individuals and to strengthen the retention aspect of executive officer, senior executive or key executive compensation.
The Senior Executive Retention Plan provides annual payments to the participants or to their beneficiaries upon termination following at least seven years of service with Omnicom or its subsidiaries. A participant’s annual benefit is payable for 15 consecutive calendar years following termination, but in no event prior to age 55. The annual benefit is generally equal to the lesser of (i) the participant’s final average pay times an applicable percentage, which is based upon the executive’s years of service as an executive officer, not to exceed 35% or (ii) $1.5 million adjusted for cost-of-living, not to exceed 2.5% per year. The Senior Executive Retention Plan is not funded, and benefits are paid when due.
The Key Executive Retention Plan provides annual payments to the participants or to their beneficiaries upon termination following at least six years of service from the date of the participant’s award agreement with Omnicom or its subsidiaries. A
participant’s annual benefit is payable for 12 consecutive calendar years following termination, but in no event prior to age 55. The annual benefit is equal to the lesser of (i) the participant’s final average pay times an applicable percentage, which is based upon the employee’s years of service, not to exceed 65% or (ii) $1.0 million. The annual benefit vests 100% after six years of service from the date of the award agreement. The Key Executive Retention Plan is not funded, and benefits are paid when due.
Postemployment Arrangements
We have post employment benefits, including statutory plans in certain markets. Our significant plans primarily related to executive retirement agreements under which benefits will be paid to participants or to their beneficiaries over periods up to ten years beginning after cessation of full-time employment. Our postemployment arrangements are unfunded and benefits are paid when due.
Pension and other postemployment benefits net periodic benefit expense:
Defined Benefit Pension PlansPostemployment Arrangements
Year Ended December 31,Year Ended December 31,
202520242023202520242023
Service cost$7.6 $1.6 $2.4 $2.2 $2.9 $3.4 
Interest cost12.2 8.5 11.1 5.7 5.9 5.7 
Expected return on plan assets(4.4)(2.2)(0.3) — — 
Amortization of prior service cost3.4 0.4 0.3 3.7 4.4 3.8 
Amortization of actuarial loss(3.8)0.8 0.7  0.2 — 
Net Periodic Benefit Expense$15.0 $9.1 $14.2 $11.6 $13.4 $12.9 
Included in AOCI for Defined Benefit Pension Plans at December 31, 2025 and 2024 were unrecognized costs for actuarial gains and losses and prior service cost of $37.6 million ($26.7 million net of income taxes) and $6.5 million ($4.5 million net of income taxes), respectively, that have not yet been recognized in net periodic benefit cost. The unrecognized costs for actuarial gains and losses and prior service cost included in AOCI and expected to be recognized in net periodic benefit cost in 2026 is a benefit of $3.6 million.
Included in AOCI for Postemployment Arrangements at December 31, 2025 and 2024 were unrecognized costs for actuarial gains and losses and prior service cost of $28.5 million ($20.2 million net of income taxes) and $25.3 million ($17.6 million net of income taxes), respectively, that have not yet been recognized in the net periodic benefit cost. The unrecognized costs for actuarial gains and losses and prior service cost included in AOCI and expected to be recognized in net periodic benefit cost in 2026 is $2.9 million.
Weighted average assumptions:
Defined Benefit Pension PlansPostemployment Arrangements
Year Ended December 31,Year Ended December 31,
202520242023202520242023
Discount rate5.0 %4.5 %4.7 %4.9 %4.5 %4.7 %
Compensation increases3.8 %3.4 %2.6 %3.5 %3.5 %3.5 %
Expected return on plan assets5.5 %2.2 %1.5 %
The expected long-term rate of return for plan assets for the U.S. plans is based on several factors, including current and expected asset allocations, historical and expected returns on various asset classes and current and future market conditions. A total return investment approach using a mix of equities and fixed income investments maximizes the long-term return. This strategy is intended to minimize plan expense by achieving long-term returns in excess of the growth in plan liabilities over time. The discount rate used to compute net periodic benefit cost is based on yields of available high-quality bonds and reflects the expected cash flow as of the measurement date. The expected returns on plan assets and discount rates for the non-U.S. plans are based on local factors, including each plan’s investment approach, local interest rates and plan participant profiles.
Experience gains and losses and the effects of changes in actuarial assumptions are generally amortized over a period no longer than the expected average future service of active employees.
Our funding policy is to contribute amounts sufficient to meet minimum funding requirements in accordance with the applicable employee benefit and tax laws that the plans are subject to, plus such additional amounts as we may determine to be appropriate. In 2025 and 2024, we contributed $11.6 million and $10.6 million, respectively, to the defined benefit pension plans. We do not expect the contributions for 2026 to differ materially from the 2025 contributions.
Change in benefit obligation and fair value of plan assets:
Defined Benefit Pension PlansPostemployment Arrangements
Year Ended December 31,Year Ended December 31,
2025202420252024
Benefit obligation:
Projected Benefit Obligation, January 1
$216.0 $224.3 $126.6 $142.2 
Service cost7.6 1.6 2.2 2.9 
Interest cost12.2 8.5 5.7 5.9 
Amendments, curtailments and settlements14.9 16.1 1.4 (0.6)
Actuarial (gain) loss7.3 (23.1)6.5 (12.4)
Benefits paid(14.7)(11.7)(14.0)(11.4)
Acquisition
398.2 — 15.1 — 
Foreign currency translation13.9 0.3 — — 
Projected Benefit Obligation, December 31
$655.4 $216.0 $143.5 $126.6 
Fair value of plan assets:
Fair value of plan assets, January 1$45.9 $45.5 $ $— 
Actual return on plan assets5.3 2.0  — 
Employer contributions11.6 10.6  — 
Benefits paid(14.7)(11.7) — 
Acquisition
332.9 —  — 
Foreign currency translation and other11.2 (0.5) — 
Fair value of plan assets, December 31$392.2 $45.9 $ $— 
Funded status, December 31$(263.2)$(170.1)$(143.5)$(126.6)
Funded status recognized in the balance sheet:
Other assets$15.7 $1.5 $ $— 
Other current liabilities(23.1)(10.7)(13.5)(13.5)
Long-term liabilities(255.8)(160.9)(130.0)(113.1)
Total amount recognized
$(263.2)$(170.1)$(143.5)$(126.6)
Included in the plan assets above are $312.3 million of insurance contacts that are level 3 in the fair value hierarchy that are included within the pension assets acquired as part of the IPG acquisition. The remaining assets are primarily fixed income securities or equities and are classified as level 1.
Weighted average assumptions:
Discount rate5.0 %5.2 %4.9 %5.3 %
Compensation increases3.8 %2.5 %3.5 %3.5 %
At December 31, 2025 and 2024, the accumulated benefit obligation for our defined benefit pension plans was $645.0 million and $169.1 million, respectively.
Defined benefit pension plans with benefit obligations in excess of plan assets:
Year Ended December 31,
20252024
Benefit obligation$(622.8)$(208.3)
Plan assets343.9 36.7 
 $(278.9)$(171.6)
At December 31, 2025, the estimated pension and other postemployment benefits expected to be paid over the next 10 years:
Defined Benefit Pension PlansPostemployment Arrangements
2026$47.8 $15.1 
202740.4 15.5 
202845.1 16.0 
202946.6 14.9 
203048.1 13.1 
2031 - 2035241.6 52.6 
v3.25.4
Severance and Repositioning Costs
12 Months Ended
Dec. 31, 2025
Severance and Repositioning Costs [Abstract]  
Severance and Repositioning Costs Severance and Repositioning Costs
Severance and repositioning costs, incurred primarily in the fourth quarter of 2025, related to actions we took following the Merger with IPG and in the first half of 2025 related to efficiency actions in our advertising and production businesses are presented as a single line item within operating expenses in the consolidated statements of income. The costs consist of severance and employee-related termination benefits, real estate repositioning costs, and other costs, including ROU assets (as defined below) and leasehold improvement impairments, contract cancellations and other costs associated with exit activities.
The following table summarizes our severance and repositioning costs for the year ended December 31, 2025. Cash items represent severance and real estate repositioning costs expected to be settled in cash, while non-cash items primarily reflect impairments and other non-cash charges recognized during the period.
Year Ended December 31,
2025
Cash Items
Non-Cash Items
Total
Severance and repositioning costs:
Severance
$786.0 $— $786.0 
Real estate repositioning
— 380.6 380.6 
Contract terminations and other
80.4 — 80.4 
Total severance and repositioning costs
$866.4 $380.6 $1,247.0 
Severance
Severance costs primarily consist of employee termination benefits, including severance payments and related payroll costs, recognized when management committed to a plan of termination and the affected employees were notified or related to a contractual or constructive obligation to employees. Accrued severance is included in Other current liabilities in the consolidated balance. The $127.4 million of severance recorded as of the third quarter of 2025, was substantially paid as of December 31, 2025. Substantially all of the severance incurred in the fourth quarter of 2025 was in other current liabilities at December 31, 2025 and is expected to be paid in the next 12 months.
Real estate repositioning
Real estate repositioning costs primarily relate to office space consolidations undertaken in connection with the integration of IPG. These costs include impairments of operating lease right-of-use assets (ROU assets), as well as write-downs of leasehold improvements and furniture, and the recognition of asset retirement obligations associated with vacated office space, along with certain other related items. Impairments and asset retirement obligations were measured based on estimated fair values using market participant assumptions, including forecasted discounted cash flows, where applicable. The operating lease payments related to the ROU asset write-downs will be paid over the remaining lease term, unless terminated earlier. Notwithstanding the early lease terminations that we may pursue, we expect the lease obligations related to the impaired ROU assets to be substantially paid in the next 3 years.
Contract cancellations and other costs
Other costs primarily include costs associated with contract exit costs, and other charges directly related to our repositioning activities and are expected to be substantially paid in the next twelve months.
Severance and repositioning costs in prior periods
In connection with our strategic initiatives, for the year ended December 31, 2024, operating expenses included $57.8 million ($42.9 million after-tax), primarily reflecting severance actions related to ongoing efficiency initiatives, including strategic agency consolidation in our smaller international markets and the launch of our centralized production strategy and which have been substantially paid as of December 31, 2025.
In connection with the transition to a flexible working environment, a hybrid model which allows for partial remote work, we took certain actions in the first quarter of 2023 to reduce and reposition our office lease portfolio. In the second quarter of 2023, as a result of our continuing efforts to increase efficiencies and relevant skill sets to meet client demands, we incurred severance charges and other exit costs associated with rebalancing our workforce and consolidating operations in certain markets. As a result,
for the year ended December 31, 2023, operating expenses included $191.5 million ($145.5 million after-tax), related to non-cash impairment charges for the ROU, assets, severance charges, and other exit costs. All severance and other costs were paid during the year ended December 31, 2023. Substantially all of the operating lease payments related to the ROU assets will be paid out through December 31, 2026
v3.25.4
Loss on Assets Held for Sale or Dispositions of Subsidiaries
12 Months Ended
Dec. 31, 2025
Loss on Assets Held for Sale or Dispositions of Subsidiaries [Abstract]  
Loss on Assets Held for Sale or Dispositions of Subsidiaries Loss on Assets Held for Sale or Dispositions of Subsidiaries
During the fourth quarter of 2025, management determined that the assets and liabilities of certain businesses planned for disposition in the next twelve months, primarily within the Advertising and Execution & Support disciplines, met the criteria to be classified as held for sale. Accordingly, these businesses were recorded at net realizable value - fair value less cost to sell. The disposals do not represent a strategic shift that has or will have a major effect on our operations or financial results and therefore do not qualify for discontinued operations presentation.
We recorded impairment charges of $367.1 million to write down the disposed businesses to net realizable value and severance charges, primarily related to contractual or constructive obligations, of employees of $180.0 million during the fourth quarter of 2025. Fair value was determined using discounted cash flow analyses, supplemented by observable market inputs where available. These charges were recorded in loss on assets held for sale and disposition of subsidiaries in the consolidated statements of income.
The following table presents the major classes of assets and liabilities classified as held for sale and included in the consolidated balance sheet as of December 31, 2025. Assets and liabilities classified as held for sale are presented separately within current assets and current liabilities, respectively, in the consolidated balance sheet as of December 31, 2025. There were no assets or liabilities classified as held for sale as of December 31, 2024.
December 31,
2025
Assets Held for Sale or Disposition
Accounts receivable
$623.4 
Work in process
240.7 
Other current assets116.8 
Property and Equipment, net13.1 
Other assets
18.2 
Total Assets Held for Sale or Disposition$1,012.2 
Liabilities Held for Sale or Disposition
Accounts payable$669.7 
Customer advances
377.5 
Other current liabilities
213.8 
Total Liabilities Held for Sale or Disposition$1,261.0 
Dispositions in prior years
In April 2023, we completed the disposition of certain research businesses within our Execution & Support discipline for net cash proceeds of $180.5 million, subject to customary closing adjustments. As a result, we recorded a pretax gain of $78.8 million in connection with the transaction, which is included in gain on disposition of subsidiary in the consolidated statements of income.
The disposition did not have a material impact on our consolidated results of operations, financial position, or cash flows. Cash proceeds were classified as investing activities within the disposition of subsidiaries and other line in the consolidated statements of cash flows.
v3.25.4
Supplemental Cash Flow Data
12 Months Ended
Dec. 31, 2025
Supplemental Cash Flow Data [Abstract]  
Supplemental Cash Flow Data Supplemental Cash Flow Data
Change in operating capital:
Year Ended December 31,
202520242023
(Increase) decrease in accounts receivable$557.0 $(597.1)$(513.9)
(Increase) decrease in work in process and other current assets165.1 (316.9)(121.8)
Increase in accounts payable
2,145.1 997.5 602.3 
(Decrease) in customer advances, taxes payable and other
     current liabilities
(2,318.9)(229.1)(399.6)
Change in other assets and liabilities, net163.8 (85.6)(29.9)
Increase (decrease) in operating capital$712.1 $(231.2)$(462.9)
On January 1, 2025, we prospectively adopted ASU 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures (“ASU 2023-09”), that requires, among other things, greater disaggregation of income taxes paid disaggregated by jurisdiction.
Supplemental financial information:
Year Ended December 31,
202520242023
Interest paid$175.7 $156.4 $162.8 
Income taxes paid:
US - Federal
$201.0 
US - State & Local
36.6 
United Kingdom
42.2 
Germany
56.1 
Other
195.4 
Total income taxes paid
$531.3 $544.1 $474.3 
Non-cash increase in lease liabilities:
Year Ended December 31,
20252024
Operating leases$1,276.2 $231.1 
Finance leases$35.2 $47.1 
Non-cash increases to Shareholder’s equity related to the IPG Merger:
Year Ended December 31,
2025
Common Stock at par value
$18.6 
Additional Paid-in Capital
$8,872.9 
v3.25.4
Noncontrolling Interests
12 Months Ended
Dec. 31, 2025
Noncontrolling Interests [Abstract]  
Noncontrolling Interests Noncontrolling Interests
Changes in the ownership interests in our less than 100% owned subsidiaries:
Year Ended December 31,
202520242023
Net income attributed to Omnicom Group Inc.$(54.5)$1,480.6 $1,391.4 
Net transfers (to) from noncontrolling interests(38.6)(10.0)(88.1)
Change from net income attributed to Omnicom Group Inc. and
       transfers (to) from noncontrolling interests
$(93.1)$1,470.6 $1,303.3 
v3.25.4
Leases and Property and Equipment
12 Months Ended
Dec. 31, 2025
Leases and Property and Equipment [Abstract]  
Leases and Property and Equipment Leases and Property and Equipment
Leases
Year Ended December 31,
20252024
    Operating lease cost:
Operating lease cost$239.3 $209.6 
Variable lease cost23.0 16.5 
Short-term lease cost3.9 3.9 
Sublease income(6.0)(0.9)
Total Operating Lease Cost$260.2 $229.1 
     Finance lease cost:
Depreciation of ROU assets$57.3 $58.9 
Interest8.1 8.3 
Total Finance Lease Cost$65.4 $67.2 
Total Lease Cost$325.6 $296.3 
Future lease payments:
December 31
Operating LeasesFinance Leases
2026$528.6 $46.2 
2027446.2 31.5 
2028354.9 18.6 
2029277.5 8.1 
2030193.5 1.7 
Thereafter659.0 0.7 
Total lease payments2,459.7 106.8 
Less: Interest412.3 2.3 
Present Value of Lease Liabilities$2,047.4 $104.5 
Balance sheet classification of operating leases:
December 31,
20252024
Operating Lease ROU Assets$1,379.8 $1,043.6 
     Operating lease liability:
Other current liabilities$430.4 $204.5 
Long-term liability - operating leases1,617.0 814.2 
Total Operating Lease Liability$2,047.4 $1,018.7 
At December 31, 2025 and 2024, office space and equipment operating leases had a weighted average remaining lease term of 4.8 and 6.2 years, respectively, and a weighted average discount rate of 3.8% and 3.9%, respectively.
Property and Equipment
Property and equipment:
December 31,
20252024
Property and equipment - owned$1,999.3 $1,520.3 
Equipment under finance leases397.8 401.3
Property and Equipment, Gross2,397.1 1,921.6 
Accumulated depreciation(1,386.8)(1,096.9)
Property and Equipment, Net$1,010.3 $824.7 
At December 31, 2025 and 2024, finance leases had a weighted average remaining lease term of 2.8 years and 2.6 years, respectively, and a weighted average discount rate of 8.7% and 7.3%, respectively.
v3.25.4
Temporary Equity - Redeemable Noncontrolling Interests
12 Months Ended
Dec. 31, 2025
Temporary Equity - Redeemable Noncontrolling Interests [Abstract]  
Temporary Equity - Redeemable Noncontrolling Interests Temporary Equity - Redeemable Noncontrolling Interests
Owners of noncontrolling equity interests in certain of our subsidiaries have the right in certain circumstances to require us to purchase all or a portion of their equity interest at fair value as defined in the applicable agreements. In most cases we have a protective call right under similar terms. Assuming that the subsidiaries perform at their current and projected profit levels, at December 31, 2025, the aggregate estimated amount we could be required to pay in future periods is $363.2 million, of which $164.5 million is currently exercisable by the holders. If these rights are exercised, there would be an increase in net income attributable to Omnicom as a result of our increased ownership interest and the reduction of net income attributable to noncontrolling interests. The ultimate amount paid could be significantly different because the redemption amount depends on the future results of operations of the subject businesses, the timing of the exercise of these rights and changes in foreign currency exchange rates. Upon redemption, the difference between the estimated redemption value and the actual amount paid is recorded in additional paid-in capital.
v3.25.4
Commitments and Contingent Liabilities
12 Months Ended
Dec. 31, 2025
Commitments and Contingent Liabilities [Abstract]  
Commitments and Contingent Liabilities Commitments and Contingent Liabilities
In the ordinary course of business, we are involved in various legal proceedings. We do not expect that such proceedings will have a material adverse effect on our business, results of operations or financial condition.
v3.25.4
Accumulated Other Comprehensive Income (Loss)
12 Months Ended
Dec. 31, 2025
Accumulated Other Comprehensive Income (Loss) [Abstract]  
Accumulated Other Comprehensive Income (Loss) Accumulated Other Comprehensive Income (Loss)Changes in AOCI, net of income taxes:
Cash
Flow
Hedge
 Pension and Other Postemployment BenefitsForeign Currency TranslationTotal
January 1, 2024$(8.1)$(42.7)$(1,286.8)$(1,337.6)
Other comprehensive income (loss) before reclassifications— 13.1 (158.6)(145.5)
Reclassification from accumulated other comprehensive income (loss)3.1 4.1 — 7.2 
December 31, 2024(5.0)(25.5)(1,445.4)(1,475.9)
Other comprehensive income (loss) before reclassifications (18.2)220.7 202.5 
Reclassification from accumulated other comprehensive income (loss)3.7 3.5 0.4 7.6 
December 31, 2025$(1.3)$(40.2)$(1,224.3)$(1,265.8)
v3.25.4
Fair Value
12 Months Ended
Dec. 31, 2025
Fair Value [Abstract]  
Fair Value Fair Value
Financial assets and liabilities measured at fair value on a recurring basis:
December 31, 2025Level 1Level 2Level 3Total
Assets:    
Cash and cash equivalents$6,881.1  $6,881.1 
Marketable equity securities0.9 0.9 
Cross currency swaps - net investment hedge$7.1 7.1 
Liabilities:   
Contingent purchase price obligations$214.9 214.9 
December 31, 2024
Assets:
Cash and cash equivalents$4,339.4  $4,339.4 
Marketable equity securities0.9  0.9 
Cross currency swaps - net investment hedge9.3 $9.3 
Liabilities: 
Foreign currency derivatives$0.1 $0.1 
Contingent purchase price obligations$220.1 220.1 
Changes in contingent purchase price obligations:
December 31,
20252024
January 1$220.1 $229.5 
Acquisitions37.7 39.2 
Revaluation and interest5.2 (5.1)
Payments(48.4)(42.4)
Foreign currency translation0.3 (1.1)
December 31$214.9 $220.1 
Carrying amount and fair value of our financial assets and liabilities:
December 31,
 20252024
Carrying
Amount
Fair
Value
Carrying
Amount
Fair
Value
Assets:    
Cash and cash equivalents$6,881.1 $6,881.1 $4,339.4 $4,339.4 
Marketable equity securities0.9 0.9 0.9 0.9 
Non-marketable equity securities62.1 62.1 36.8 36.8 
Cross currency swaps - net investment hedge7.1 7.1 9.3 9.3 
Liabilities:    
Short-term debt$62.0 $62.0 $21.3 $21.3 
Foreign currency derivatives  0.1 0.1 
Contingent purchase price obligations214.9 214.9 220.1 220.1 
Long-Term Debt, including current portion
9,054.5 8,818.9 6,035.3 5,664.9 
The estimated fair values of the cross-currency swaps and foreign currency derivative instruments are determined using model-derived valuations, taking into consideration foreign currency rates, interest rates, and counterparty credit risk. The estimated fair value of the contingent purchase price obligations is calculated in accordance with the terms of each acquisition agreement and is discounted. The fair value of long-term debt is based on quoted market prices.
v3.25.4
Derivative Instruments and Hedging Activities
12 Months Ended
Dec. 31, 2025
Derivative Instruments and Hedging Activities [Abstract]  
Derivative Instruments and Hedging Activities Derivative Instruments and Hedging Activities
We manage our exposure to foreign exchange rate risk and interest rate risk through various strategies, including the use of derivative financial instruments. We use net investment hedges to manage the volatility of foreign exchange rates on the investment in our foreign subsidiaries. We may use forward foreign exchange contracts as economic hedges to manage the cash flow volatility arising from foreign exchange rate fluctuations related to foreign currency transactions. We do not use derivatives for trading or speculative purposes. Using derivatives exposes us to the risk that counterparties to the derivative contracts will fail to meet their contractual obligations. We manage that risk through careful selection and ongoing evaluation of the counterparty financial institutions based on specific minimum credit standards and other factors.
We evaluate the effects of changes in foreign currency exchange rates, interest rates and other relevant market risks on our derivatives. We periodically determine the potential loss from market risk on our derivatives by performing a value-at-risk, or VaR, analysis. VaR is a statistical model th\at uses historical currency exchange rate data to measure the potential impact on future earnings of our derivative financial instruments assuming normal market conditions. The VaR model is not intended to represent actual losses but is used as a risk estimation and management tool. Based on the results of the model, we estimate with 95% confidence a maximum one-day change in the net fair value of our derivative financial instruments at December 31, 2025 was not significant.
Foreign Currency Exchange Risk
As an integral part of our global treasury operations, we centralize our cash and use notional multicurrency pools to manage the foreign currency exchange risk that arises from imbalances between subsidiaries and their respective treasury centers. In addition, there are circumstances where revenue and expense transactions are not denominated in the same currency. In these instances, amounts are either promptly settled or hedged with forward foreign exchange contracts. To manage this risk, at December 31, 2025 and December 31, 2024, we had outstanding forward foreign exchange contracts with an aggregate notional amount of $27.4 million and $4.7 million, respectively.
Foreign currency derivatives are designated as fair value hedges; therefore, any gain or loss in fair value incurred on those instruments is recorded in results of operations and is generally offset by decreases or increases in the fair value of the underlying exposure. By using these financial instruments, we reduce financial risk of adverse foreign exchange changes by foregoing any
gain which might occur if the markets move favorably. The terms of our forward foreign exchange contracts are generally less than 90 days.
We have fixed-to-fixed Yen/U.S. Dollar exchange rate and Sterling/Euro exchange rate cross currency swaps with a notional value of $181 million and £325.0 million, respectively. The Yen/U.S. Dollar swaps hedge a portion of the net investment in our Japanese subsidiaries against volatility in the Yen/U.S. Dollar exchange rate. The Sterling/Euro swaps hedge the exchange rate volatility on a portion of the Sterling Entity's net investment in Euro Functional currency subsidiaries. The swaps are designated and qualify as a hedge of a net investment in a foreign subsidiary and are scheduled to mature in 2028, 2029, 2032 and 2033. Changes in the fair value of the swaps are recognized in foreign currency translation and are reported in AOCI. Any gain or loss will remain in AOCI until the complete or substantially complete liquidation of our investment in the underlying operations. We have elected to assess the effectiveness of our net investment hedges based on changes in spot exchange rates. We recorded a reduction of interest expense of $10.3 million in 2025 and $6.6 million in 2024. At December 31, 2025, an asset of $7.1 million is recorded in other assets, and at December 31, 2024, an asset of $9.3 million is recorded in other assets, for the swap fair value.
Interest Rate Risk
We may use interest rate swaps to manage our interest cost and structure our long-term debt portfolio to achieve a mix of fixed rate and floating rate debt. In 2025 and 2024, we did not have any interest rate swaps. At December 31, 2025 and 2024, long-term debt consisted entirely of fixed-rate debt.
v3.25.4
New Accounting Standards
12 Months Ended
Dec. 31, 2025
New Accounting Standards [Abstract]  
New Accounting Standards New Accounting Standards
In November 2025, the FASB issued ASU 2025-09, Derivatives and Hedging (Topic 815): Hedge Accounting Improvements (“ASU 2025-09”), which provides targeted improvements intended to better reflect an entity’s risk management strategies in its application of hedge accounting. ASU 2025-09 is effective for annual reporting periods beginning after December 15, 2026, and interim reporting periods within those annual reporting periods, with early adoption permitted on any date on or after issuance. We are currently evaluating the impact of adopting ASU 2025-09 on our consolidated financial statements.
In September 2025, the FASB issued ASU 2025-06, Intangibles—Goodwill and Other—Internal-Use Software (Subtopic 350-40): Targeted Improvements to the Accounting for Internal-Use Software (“ASU 2025-06”), which modernizes and clarifies the accounting for certain internal-use software costs. ASU 2025-06 is effective for annual and interim reporting periods beginning after December 15, 2027, with early adoption permitted. We are currently evaluating the impact of adopting ASU 2025-06 on our consolidated financial statements.
On November 4, 2024, the FASB issued ASU 2024-03, Income Statement - Reporting Comprehensive Income - Expense Disaggregation Disclosures (Subtopic 220-40) (“ASU 2024-03”), that requires, additional information about specific expense
categories in the notes to financial statements at interim and annual reporting periods. ASU 2024-03 is effective for annual periods beginning after December 15, 2026, and for interim periods beginning after December 15, 2027. ASU 2024-03 affects financial statement disclosure only, and its adoption will not affect our results of operations or financial condition.
v3.25.4
Subsequent Events
12 Months Ended
Dec. 31, 2025
Subsequent Events [Abstract]  
Subsequent Events Subsequent Events
In February 2026, the Board authorized the repurchase of up to $5.0 billion of our common stock. Pursuant to this authorization, we also entered into an accelerated share repurchase program to repurchase approximately $2.5 billion of our common stock.
v3.25.4
SCHEDULE II - VALUATION AND QUALIFYING ACCOUNTS
12 Months Ended
Dec. 31, 2025
Schedule II [Abstract]  
SCHEDULE II - VALUATION AND QUALIFYING ACCOUNTS
SCHEDULE II - VALUATION AND QUALIFYING ACCOUNTS
For the Three Years Ended December 31, 2025
(In millions)
DescriptionBalance
Beginning
of Period
Charged
to Costs
and Expenses
Removal of
Uncollectible
Receivables
Translation
Adjustment
Increase (Decrease)
Balance
End of
Period
Valuation accounts deducted from assets:     
Allowance for Doubtful Accounts:     
December 31, 2025$15.0 $3.0 $(7.0)$0.9 $11.9 
December 31, 2024$17.2 $(2.7)$0.9 $(0.4)$15.0 
December 31, 2023$24.7 $(2.8)$(5.1)$0.4 $17.2 
v3.25.4
Insider Trading Arrangements
3 Months Ended
Dec. 31, 2025
Trading Arrangements, by Individual  
Rule 10b5-1 Arrangement Adopted false
Non-Rule 10b5-1 Arrangement Adopted false
Rule 10b5-1 Arrangement Terminated false
Non-Rule 10b5-1 Arrangement Terminated false
v3.25.4
Cybersecurity Risk Management and Strategy Disclosure
12 Months Ended
Dec. 31, 2025
Cybersecurity Risk Management, Strategy, and Governance [Line Items]  
Cybersecurity Risk Management Processes for Assessing, Identifying, and Managing Threats [Text Block]
Cybersecurity Risk Management and Strategy
We have developed and implemented a cybersecurity risk management program intended to protect the confidentiality, integrity, and availability of our critical systems and information.
We use the National Institute of Standards and Technology Cybersecurity Framework, or NIST CSF, and the ISO 27001 framework as published by the International Organization for Standardization as guides to help us identify, assess, and manage cybersecurity risks relevant to our business. This does not imply that we meet any particular technical standards, specifications, or requirements, only that we use such standards as a guide.
Our cybersecurity risk management program is integrated into our overall enterprise risk management program; and shares common methodologies, reporting channels, and governance processes that apply across the enterprise risk management program to other legal, compliance, strategic, operational, and financial risk areas.
Key aspects of our cybersecurity risk management program include, but are not limited to, the following:
risk assessments designed to help identify risks from cybersecurity threats to our critical systems, and information;
an internal security staff principally responsible for managing our cybersecurity risk assessment processes, our security controls, and our response to cybersecurity incidents;
the use of external service providers, where appropriate, to assess, test, or otherwise assist with aspects of our security processes;
cybersecurity awareness training of our employees, incident response personnel, and senior management;
a cybersecurity incident response plan that includes procedures for responding to cybersecurity incidents; and
a third-party risk management process for key service providers and suppliers based on our assessment of their criticality to our operations and respective risk profile.
While we have experienced cybersecurity incidents that resulted in the disruption of our information technology systems and required us to engage third parties to remediate the issues, we have not identified risks from known cybersecurity threats, including as a result of any prior cybersecurity incidents, that have materially affected or are reasonably likely to materially affect us, including our operations, results of operations, or financial condition. We face certain ongoing risks from cybersecurity threats that, if realized, are reasonably likely to materially affect us, including our business, results of operations and financial condition. See Item 1A, “Risk Factors - We rely extensively on information technology systems and data, and cybersecurity incidents could adversely affect us.”
Cybersecurity Risk Management Processes Integrated [Flag] true
Cybersecurity Risk Management Processes Integrated [Text Block]
Our cybersecurity risk management program is integrated into our overall enterprise risk management program; and shares common methodologies, reporting channels, and governance processes that apply across the enterprise risk management program to other legal, compliance, strategic, operational, and financial risk areas.
Key aspects of our cybersecurity risk management program include, but are not limited to, the following:
risk assessments designed to help identify risks from cybersecurity threats to our critical systems, and information;
an internal security staff principally responsible for managing our cybersecurity risk assessment processes, our security controls, and our response to cybersecurity incidents;
the use of external service providers, where appropriate, to assess, test, or otherwise assist with aspects of our security processes;
cybersecurity awareness training of our employees, incident response personnel, and senior management;
a cybersecurity incident response plan that includes procedures for responding to cybersecurity incidents; and
a third-party risk management process for key service providers and suppliers based on our assessment of their criticality to our operations and respective risk profile.
Cybersecurity Risk Management Third Party Engaged [Flag] true
Cybersecurity Risk Third Party Oversight and Identification Processes [Flag] true
Cybersecurity Risk Materially Affected or Reasonably Likely to Materially Affect Registrant [Flag] false
Cybersecurity Risk Board Committee or Subcommittee Responsible for Oversight [Text Block] Our Board of Directors, or Board, considers cybersecurity risk as part of its risk oversight function and has delegated to its Audit Committee oversight of cybersecurity and other information technology risks. Our Audit Committee oversees management’s ongoing activities related to our cybersecurity risk management program.
Cybersecurity Risk Process for Informing Board Committee or Subcommittee Responsible for Oversight [Text Block]
Our Audit Committee receives periodic reports from management on our cybersecurity risks. In addition, management updates the Audit Committee, where it deems appropriate, regarding cybersecurity incidents it considers to be significant.
Our Audit Committee reports to the full Board regarding its activities, including those related to cybersecurity. The full Board also receives briefings from management on our cybersecurity risk management program. Board members receive presentations on cybersecurity topics from our Chief Information Officer, or CIO, Chief Information Security Officer, or CISO, and Chief Information Risk Officer, or CIRO, and other security staff as part of the Board’s continuing education on topics that impact the Company.
Cybersecurity Risk Role of Management [Text Block]
Our management team, including our CIO, CISO and CIRO, is responsible for assessing and managing our material risks from cybersecurity threats. Our CIO has over 25 years of experience in global IT operations, including developing information security strategy, managing enterprise risk and overseeing digital transformation initiatives. Our CISO has over 20 years of experience leading global information security, cyber risk, and compliance programs. His expertise spans Security Operations Center (SOC)
leadership, security architecture, incident response, information and third‑party risk, compliance management, and data protection, supported by leading certifications including CISSP, CISM, CISA, and CRISC. Our CIRO has extensive experience in enterprise risk management, governance, and compliance. He has over 30 years of experience leading the development of risk management frameworks, management of cyber security and cyber regulatory compliance. He holds the following professional certifications: CISA, CISM, CPA and Chartered Accountant (SA). The team has primary responsibility for our overall cybersecurity risk management program and supervises both our internal cybersecurity personnel and our retained external cybersecurity advisors. Our Information Technology management team collectively holds over 50 years of strategic IT and global transformational experience, including having held IT advisory roles with top-tier organizations. Each member of the team has experience operating in complex, international business environments. The IT management team has demonstrated achievement in Information Security strategy development, risk management and implementation of security and risk management programs that drive awareness, decrease exposure and strengthen organizational IT controls.
Our management team is informed about and monitors the prevention, detection, mitigation, and remediation of key cybersecurity risks and incidents through various means, which may include briefings from internal security personnel, threat intelligence and other information obtained from governmental, public or private sources, including external advisors engaged by us, and alerts and reports produced by security tools deployed in the IT environment.
Cybersecurity Risk Management Positions or Committees Responsible [Flag] true
Cybersecurity Risk Management Positions or Committees Responsible [Text Block] Our management team, including our CIO, CISO and CIRO, is responsible for assessing and managing our material risks from cybersecurity threats.
Cybersecurity Risk Management Expertise of Management Responsible [Text Block] Our Information Technology management team collectively holds over 50 years of strategic IT and global transformational experience, including having held IT advisory roles with top-tier organizations. Each member of the team has experience operating in complex, international business environments. The IT management team has demonstrated achievement in Information Security strategy development, risk management and implementation of security and risk management programs that drive awareness, decrease exposure and strengthen organizational IT controls.
Cybersecurity Risk Process for Informing Management or Committees Responsible [Text Block]
Our management team is informed about and monitors the prevention, detection, mitigation, and remediation of key cybersecurity risks and incidents through various means, which may include briefings from internal security personnel, threat intelligence and other information obtained from governmental, public or private sources, including external advisors engaged by us, and alerts and reports produced by security tools deployed in the IT environment.
Cybersecurity Risk Management Positions or Committees Responsible Report to Board [Flag] true
v3.25.4
Significant Accounting Policies (Policies)
12 Months Ended
Dec. 31, 2025
Significant Accounting Policies [Abstract]  
Revenue Recognition, Policy
Revenue Recognition. Revenue is recognized when a customer obtains control and receives the benefit of the promised goods or services (the performance obligation) in an amount that reflects the consideration we expect to receive in exchange for those goods or services (the transaction price). We measure revenue by estimating the transaction price based on the consideration specified in the client arrangement. Revenue is recognized as the performance obligations are satisfied. Our revenue is primarily derived from the planning and execution of advertising, marketing, and communications services in the following fundamental disciplines: Media & Advertising, Precision Marketing, Public Relations, Healthcare, Branding & Retail Commerce, Experiential, and Execution & Support. Our client contracts are primarily fees for service on a rate per hour or per project basis. Revenue is recorded net of sales, use and value added taxes.
Performance Obligations. In substantially all our disciplines, the performance obligation is to provide advisory and consulting services at an agreed-upon level of effort to accomplish the specified engagement. Our client contracts are comprised of diverse arrangements involving fees based on any one or a combination of the following: an agreed fee or rate per hour for the level of effort expended by our employees; commissions based on the client’s spending for media purchased from third parties; qualitative or quantitative incentive provisions specified in the contract; and reimbursement for third-party costs that we are required to include in revenue when we control the vendor services related to these costs and we act as principal. The transaction price of a contract is allocated to each distinct performance obligation based on its relative stand-alone selling price and is recognized as revenue when, or as, the customer receives the benefit of the performance obligation. Clients typically receive and consume the benefit of our services as they are performed. Substantially all our client contracts provide that we are compensated for services performed to date and allow for cancellation by either party on short notice, typically 90 days, without penalty.
Generally, our short-term contracts, which normally take 30 to 90 days to complete, are performed by a single agency and consist of a single performance obligation. As a result, we do not consider the underlying services as separate or distinct performance obligations because our services are highly interrelated, occur in close proximity, and the integration of the various components of a marketing message is essential to overall service. In certain of our long-term client contracts, which have a term of up to one year, the performance obligation is a stand-ready obligation, because we provide a constant level of similar services over the term of the contract. In other long-term contracts, when our services are not a stand-ready obligation, we consider our services distinct performance obligations and allocate the transaction price to each separate performance obligation based on its stand-alone selling price, including contracts for strategic media planning and buying services, which are considered to be multiple
performance obligations, and we allocate the transaction price to each distinct service based on the staffing plan and the stand-alone selling price. In substantially all of our creative services contracts, we have distinct performance obligations for our services, including certain creative services contracts where we act as an agent and arrange, at the client’s direction, for third parties to perform studio production efforts. Our payment terms vary by client, and the time between invoicing date and due date is typically not significant.
Revenue Recognition Methods. A substantial portion of our revenue is recognized over time, as the services are performed, because the client receives and consumes the benefit of our performance throughout the contract period, or we create an asset with no alternative use and are contractually entitled to payment for our performance to date in the event the client terminates the contract for convenience. For these client contracts, other than when we have a stand-ready obligation to perform services, revenue is recognized over time using input measures that correspond to the level of staff effort expended to satisfy the performance obligation on a rate per hour or equivalent basis. For client contracts when we have a stand-ready obligation to perform services on an ongoing basis over the life of the contract, typically for periods up to one year, where the scope of these arrangements is broad and there are no significant gaps in performing the services, we recognize revenue using a time-based measure resulting in a straight-line revenue recognition. From time to time, there may be changes in the client service requirements during the term of a contract and the changes could be significant. These changes are typically negotiated as new contracts covering the additional requirements and the associated costs, as well as additional fees for the incremental work to be performed. For contracts greater than 1 year, primarily within our data management contracts, revenue is generally recognized over time as services are delivered.
To a lesser extent, for certain other contracts where our performance obligations are satisfied in phases, we recognize revenue over time using certain output measures based on the measurement of the value transferred to the customer, including milestones achieved. Where the transaction price or a portion of the transaction price is derived from commissions based on a percentage of purchased media from third parties, the performance obligation is not satisfied until the media is run and we have an enforceable contract providing a right to payment. Accordingly, revenue for commissions is recognized at a point in time, typically when the media is run, including when it is not subject to cancellation by the client or media vendor.
Principal vs. Agent. In substantially all our businesses, we incur third-party costs on behalf of clients, including direct costs and incidental, or out-of-pocket costs. Third-party direct costs incurred in connection with the creation and delivery of advertising,
marketing, and communications services include, among others: purchased media, studio production services, specialized talent, including artists and other freelance labor, event marketing supplies, materials and services, promotional items, market research and third-party data and other related expenditures. Out-of-pocket costs include, among others: transportation, hotel, meals, shipping and telecommunication charges incurred by us in the course of providing our services. Billings related to out-of-pocket costs are included in revenue since we control the goods or services prior to delivery to the client.
However, the inclusion of billings related to third-party direct costs in revenue depends on whether we act as a principal or as an agent in the client arrangement. In most of our businesses, including advertising, which also includes studio production efforts and media planning and buying services, precision marketing, public relations, healthcare, and branding and retail commerce, we act as an agent and arrange, at the client’s direction, for third parties to perform certain services. In these cases, we do not control the goods or services prior to the transfer to the client. As a result, revenue is recorded net of these costs, equal to the amount retained for our fee or commission.
In certain businesses we may act as principal when contracting for third-party services on behalf of our clients. In our experiential business and most of our execution and support businesses, including field marketing and certain specialty marketing businesses, we act as principal because we control the specified goods or services before they are transferred to the client and we are responsible for providing the specified goods or services, or we are responsible for directing and integrating third-party vendors to fulfill our performance obligation at the agreed upon contractual price. In such arrangements, we also take pricing risk under the terms of the client contract. In certain media buying businesses, we act as principal when we control the buying process for the purchase of the media and contract directly with the media vendor. In these arrangements, we assume the pricing risk under the terms of the client contract. When we act as principal, we include billable amounts related to third-party costs in the transaction price and record revenue over time at the gross amount billed, including out-of-pocket costs, consistent with the manner that we recognize revenue for the underlying services contract. However, in media buying contracts where we act as principal, we recognize revenue at a point in time, typically when the media is run, including when it is not subject to cancellation by the client or media vendor.
Variable Consideration. Some of our client arrangements include variable consideration provisions, which include performance incentives, tiered commission structures and vendor rebates in certain markets outside of the United States. Variable consideration is estimated and included in total consideration at contract inception based on either the expected value method or the most likely outcome method. These estimates are based on historical award experience, anticipated performance and other factors known at the time. Performance incentives are typically recognized in revenue over time. Variable consideration for our media businesses in certain international markets includes rebate revenue and is recognized when it is probable that the media will be run, including when it is not subject to cancellation by the client. In addition, when we receive rebates or credits from vendors for transactions entered into on behalf of clients, they are remitted to the clients in accordance with contractual requirements or retained by us based on the terms of the client contract or local law. Amounts passed on to clients are recorded as a liability and amounts retained by us are recorded as revenue when earned, typically when the media is run.
Operating Expenses, Policy
Operating Expenses. Operating expenses include cost of services, selling, general and administrative expenses, or SG&A, and depreciation and amortization. We measure cost of services in two distinct categories: salary and service costs and occupancy and other costs. As a service business, salary and service costs make up a significant portion of our operating expenses, and substantially all these costs comprise the essential components directly linked to the delivery of our services. Salary and service costs include employee compensation and benefits, freelance labor, third-party service costs, and third-party incidental costs. Third-party service costs include vendor costs when we act as principal in providing services to our clients. Third-party incidental costs that are required to be included in revenue primarily consist of client-related travel and incidental out-of-pocket costs that we bill back to the client directly at our cost. Occupancy and other costs consist of the indirect costs related to the delivery of our services, including office rent and other occupancy costs, equipment rent, technology costs, general office expenses and other expenses. SG&A expenses primarily consist of third-party marketing costs, professional fees and compensation and benefits and occupancy and other costs of our corporate and executive offices, which includes group-wide finance and accounting, treasury, legal and governance, human resource oversight and similar costs.
Cash and Cash Equivalents, Policy Cash and Cash Equivalents. Cash and cash equivalents include cash in banks and highly liquid interest-bearing time deposits with original maturities of three months or less. Due to the short-term nature of these investments, carrying value approximates fair value. We have a policy governing counterparty credit risk for financial institutions that hold our cash and cash equivalents and we have deposit limits for each institution.
Work in Process, Policy
Work in Process. Work in process represents accrued costs incurred on behalf of customers, including media and production costs and fees, other third-party costs and contract assets that have not yet been billed. Media and production costs are billed during the production process in accordance with the terms of the client contract. Substantially all unbilled fees and costs will be billed within the next 30 days. Contract assets primarily include incentive fees, which are not material, and will be billed to clients in accordance with the terms of the client contract.
Property and Equipment, Policy
Property and Equipment. Property and equipment are carried at cost and are depreciated over the estimated useful lives of the assets using the straight-line method ranging from: three to five years for technology and related equipment, seven to ten years for
furniture, and up to 40 years for office buildings. Leasehold improvements are amortized on a straight-line basis over the shorter of the lease term or the estimated useful life of the asset. Assets under finance leases are amortized on a straight-line basis over the lease term.
Equity Method Investments, Policy
Equity Method Investments. Investments in companies where we exercise significant influence over the operating and financial policies of the investee and own less than 50% of the equity are accounted for using the equity method. Our proportionate share of the net income or loss of equity method investments is included in results of operations and any dividends received reduce the carrying value of the investment. The excess of the cost of our investment over our proportionate share of the fair value of the net assets of the investee at the acquisition date is recognized as goodwill and included in the carrying amount of the investment. Goodwill in the equity method investments is not amortized. Gains and losses from changes in our ownership interests are recorded in results of operations until control is achieved. In circumstances where a change in our ownership interest results in obtaining control, the existing carrying value of the investment is remeasured to the acquisition date fair value and any gain or loss is recognized in results of operations. We periodically review the carrying value of the equity method investments to determine if there has been an other-than-temporary decline in carrying value. A variety of factors are considered when determining if a decline in carrying value is other-than-temporary, including the financial condition and business prospects of the investee, as well as our investment intent.
Equity Securities Investments, Policy
Marketable Equity Securities. Marketable equity securities are measured at fair value and changes in fair value are recognized in results of operations.
Non-Marketable Equity Securities. Non-marketable equity securities do not have a readily determinable fair value and are measured at cost, less any impairment, and are adjusted for observable changes in fair value from transactions for identical or similar securities of the same issuer.
Business Combinations, Policy
Business Combinations. In a business combination, the assets acquired, including identified intangible assets, liabilities assumed and any noncontrolling interest in the acquired business are recorded at acquisition date fair value. Intangible assets generally comprise customer relationships, including the related customer contracts, trade names and purchased or internally developed technology or software. The fair value measurements of the customer relationships and trade names intangible assets are primarily determined using the multi-period excess earnings method and the relief-from-royalty method under the income approach, respectively. In circumstances where control is obtained and less than 100% of a business is acquired, goodwill related to the noncontrolling shareholders is recorded as if 100% were acquired. Acquisition-related costs, including advisory, legal, accounting, valuation and other costs are expensed as incurred. Certain acquisitions include an initial payment at closing and provide for future additional contingent purchase price payments (earn-outs), which are recorded as a liability at the acquisition date fair value using the discount rate in effect on the acquisition date. Subsequent changes in the fair value of the liability are recorded in results of operations. Amounts earned under the contingent purchase price arrangements may be subject to a maximum and payment is not contingent upon future employment. The results of operations of acquired businesses are included in results of operations from the acquisition date (see Notes 1 and 5 to the consolidated financial statements).
Goodwill and Intangible Assets, Policy
Goodwill and Intangible Assets. Goodwill represents the excess of the acquisition cost over the fair value of the net assets acquired. Goodwill is not amortized but is reviewed for impairment. Intangible assets are amortized over their estimated useful lives ranging from five to twenty years. We consider a number of factors in determining the useful lives and amortization method, including the pattern in which the economic benefits are consumed, as well as trade name recognition and customer attrition. There is no estimated residual value for the intangible assets.
We evaluate goodwill for impairment at least annually on May 1 and whenever events or circumstances indicate the carrying value may not be recoverable. The impairment evaluation compares the fair value of each reporting unit, which we identified as our four agency networks, to its carrying value, including goodwill. If the fair value of the reporting unit is equal to or greater than its carrying value, goodwill is not impaired. Goodwill is impaired when the carrying value of the reporting unit exceeds its fair value. Goodwill is written down to its fair value through a non-cash expense recorded in results of operations in the period the impairment is identified.
We identified our regional reporting units as components of our operating segments, which are our four global agency networks. The regional reporting units and connected capabilities monitor the performance and are responsible for the agencies in their region. The regional reporting units report to the segment managers and facilitate the administrative and logistical requirements of our key client matrix organization structure for delivering services to clients in their regions. We have concluded that, for each of our operating segments, their regional reporting units have similar economic characteristics and should be aggregated for purposes of testing goodwill for impairment at the operating segment level. Our conclusion was based on a detailed analysis of the aggregation criteria set forth in FASB ASC Topic 280, Segment Reporting, and in FASB ASC Topic 350. Consistent with our fundamental business strategy, the agencies within our regional reporting units serve similar clients in similar industries, and in many cases the same clients. In addition, the agencies within our regional reporting units have similar economic characteristics, and the employees share similar skill sets. The main economic components of each agency are employee compensation and related costs, and direct service costs and occupancy and other costs, which include rent and occupancy costs, technology costs that are generally limited to personal computers, servers and off-the-shelf software and other overhead expenses.
Finally, the expected benefits of our acquisitions are typically shared by multiple agencies in various regions as they work together to integrate the acquired agency into our virtual client network strategy. We use the following valuation methodologies to determine the fair value of our reporting units: (1) the income approach, which utilizes discounted expected future cash flows, (2) comparative market participant multiples of EBITDA (earnings before interest, taxes, depreciation and amortization) and (3) when available, consideration of recent and similar acquisition transactions. The market assumptions used in our assessment reflected the current economic environment (see Note 1 to the consolidated financial statements).
Based on the results of the annual impairment test, we concluded that, at May 1, 2025 and 2024, goodwill was not impaired because either the fair value of each reporting unit was substantially in excess of its respective net book value, or for reporting units with a negative book value, fair value of assets exceeds total assets. Subsequent to the annual goodwill impairment test, there have been no events or circumstances that triggered the need for an interim impairment test.
Debt Issuance Costs, Policy
Debt Issuance Costs. Debt issuance costs are capitalized and amortized in interest expense over the term of the related debt and are presented as a reduction to the carrying amount of debt.
Temporary Equity - Redeemable Noncontrolling Interests, Policy
Temporary Equity - Redeemable Noncontrolling Interests. Owners of noncontrolling equity interests in some of our subsidiaries have the right in certain circumstances to require us to purchase all or a portion of their equity interests at fair value as defined in the applicable agreements. The intent of the parties is to approximate fair value at the time of redemption by using a multiple of earnings that is consistent with generally accepted valuation practices used by market participants in our industry. These contingent redemption rights are embedded in the equity security at issuance, are not free-standing instruments, do not represent a de facto financing and are not under our control, however, in almost all cases we have a similar protective call right to buy the security at fair value.
Treasury Stock, Policy
Treasury Stock. Repurchases of our common stock are accounted for at cost and are recorded as treasury stock. The excise tax on net stock repurchases is recorded as a cost of acquiring treasury stock. Reissued treasury stock, primarily in connection with share-based compensation plans, is accounted for at average cost. Gains or losses on reissued treasury stock arising from the difference between the average cost and the fair value of the award are recorded in additional paid-in capital and do not affect results of operations.
Noncontrolling Interests, Policy
Noncontrolling Interests. Noncontrolling interests represent equity interests in certain subsidiaries held by third parties. Noncontrolling interests are presented as a component of equity and the proportionate share of net income attributed to the noncontrolling interests is recorded in results of operations. Changes in noncontrolling interests that do not result in a loss of control are accounted for in equity. Gains and losses resulting from a loss of control are recorded in results of operations.
Foreign Currency Translation and Transactions, Policy
Foreign Currency Translation and Transactions. Substantially all of our foreign subsidiaries use their local currency as their functional currency. Assets and liabilities are translated from the local functional currency into U.S. Dollars at the exchange rate on the balance sheet date and revenue and expenses are translated at the average exchange rate for the period. Translation adjustments are recorded in accumulated other comprehensive income. Foreign currency gains and losses arising from transactions not in the subsidiaries’ local currency are recorded in results of operations. We recorded foreign currency transaction losses of $19.3 million, $5.4 million and $14.0 million in 2025, 2024 and 2023, respectively. Foreign currency gains and losses for hyper-inflationary economies are recorded in results of operations.
Share-Based Compensation, Policy
Share-Based Compensation. Share-based compensation for restricted stock and stock option awards is measured at the grant date fair value. The fair value of restricted stock awards is determined and fixed using the closing price of our common stock on the grant date and is recorded in additional paid-in capital. The fair value of stock option awards is determined using the Black-Scholes option valuation model. For awards with a service only vesting condition, compensation expense is recognized on a straight-line basis over the requisite service period. For awards with a performance vesting condition, compensation expense is recognized on a graded-vesting basis. Typically, all share-based awards are settled with treasury stock. See Note 10 to the consolidated financial statements for additional information regarding our specific award plans.
Severance, Policy
Severance. The liability for one-time termination benefits, such as severance pay or benefit payouts, is measured and recognized at fair value in the period the liability is incurred. Subsequent changes to the liability are recognized in results of operations in the period of change.
Defined Benefit Pension Plans and Postemployment Arrangements, Policy Pension and Other Postemployment Benefits. We have various defined benefit and defined contribution plans and post employment benefits plans throughout the world, including statutory plans in certain countries. Our significant plans include a Senior Executive Retention Plan and Key Executive Retention Plan that cover certain executives. In addition, we have postemployment benefit plans for various key employees that primarily cover a period of 10 years after cessation of full-time employment. For all of our pension and postemployment benefit plans, we use actuarial methods and assumptions in determining our annual net pension and postemployment benefit costs and obligations, including the discount rate used to determine the present value of future benefits, expected long-term rate of return on plan assets and compensation cost trends. The overfunded or underfunded status of our pension and other postemployment benefit plans is recorded on the balance sheet (see Note 12 to the consolidated financial statements).
Deferred Compensation, Policy
Deferred Compensation. Some of our subsidiaries have deferred compensation arrangements with certain executives that provide for payments over varying terms upon retirement, cessation of employment or death. The cost of these arrangements is accrued during the employee’s service period, and included in other long-term liabilities except for the current portion.
Income Taxes, Policy
Income Taxes. We use the asset and liability method of accounting for income taxes. Under this method, income tax expense is recognized for the amount of taxes payable for the current period and the deferred taxes recognized during the period. Deferred income taxes reflect the temporary difference between assets and liabilities that are recognized for financial reporting purposes and income tax purposes and are recorded as noncurrent. Deferred income taxes are measured using the enacted tax rates that are assumed to be in effect when the differences reverse. Valuation allowances are recorded where it is more likely than not that all or a portion of a deferred tax asset will not be realized. In assessing the need for a valuation allowance, we evaluate factors such as prior earnings history, expected future earnings, carry-back and carry-forward periods and tax strategies that could potentially enhance the likelihood of the realization of a deferred tax asset.
Interest and penalties related to tax positions taken in our tax returns are recorded in income tax expense. We record a liability for uncertain tax positions that reflects the treatment of certain tax positions taken in our tax returns that do not meet the more-likely-than not threshold, or that meet the more-likely-than-not threshold but have measurement related unrecognized tax benefits. Until these positions are sustained by the taxing authorities or the statute of limitations concerning such issues lapses, we do not generally recognize the tax benefits resulting from such positions.
Net Income Per Share, Policy
Net Income Per Share. Basic net income per share is based on the weighted average number of common shares outstanding during the period. Diluted net income per share is based on the weighted average number of common shares outstanding, plus the dilutive effect of common share equivalents, which include outstanding stock options and restricted stock awards.
Leases, Policy
Leases. At the inception of a contract, we assess whether the contract is, or contains, a lease. A lease is classified as a finance lease if any one of the following criteria are met: the lease transfers ownership of the asset by the end of the lease term, the lease contains an option to purchase the asset that is reasonably certain to be exercised, the lease term is for a major part of the remaining useful life of the asset or the present value of the lease payments equals or exceeds substantially all of the fair value of the asset. A lease is classified as an operating lease if it does not meet any one of the criteria. Substantially all our operating leases are office space leases, and substantially all our finance leases are office furniture and technology equipment leases.
For all leases a right-of-use, or ROU, asset and lease liability are recognized at the lease commencement date. The lease liability represents the present value of the lease payments under the lease. The ROU asset is initially measured at cost, which includes the initial lease liability, plus any initial direct costs incurred, consisting mainly of brokerage commissions, less any lease incentives received. All ROU assets are reviewed for impairment. The lease liability is initially measured as the present value of the lease payments, discounted using the interest rate implicit in the lease or, if that rate cannot be readily determined, our secured incremental borrowing rate for the same term as the underlying lease. For real estate and certain equipment operating leases, we use our secured incremental borrowing rate. For finance leases, we use the rate implicit in the lease or our secured incremental borrowing rate if the implicit lease rate cannot be determined.
Lease payments included in the measurement of the lease liability comprise: the fixed noncancelable lease payments, payments for optional renewal periods where it is reasonably certain the renewal period will be exercised, and payments for early termination options unless it is reasonably certain the lease will not be terminated early. Lease components, including fixed payments for real estate taxes and insurance for office space leases, are included in the measurement of the initial lease liability.
Office space leases may contain variable lease payments, which include payments based on an index or rate. Variable lease payments based on an index or rate are initially measured using the index or rate in effect at lease commencement. Additional payments based on the change in an index or rate, or payments based on a change in our portion of the operating expenses, including real estate taxes and insurance, are recorded as a period expense when incurred. Lease modifications result in remeasurement of the lease liability.
Operating lease expense is recognized on a straight-line basis over the lease term. Lease expense may include variable lease payments incurred in the period that were not included in the initial lease liability. Finance lease expense consists of the amortization of the ROU asset on a straight-line basis over the lease term and interest expense determined on an amortized cost basis. Finance lease payments are allocated between a reduction of the lease liability and interest expense.
Concentration of Credit Risk, Policy
Concentration of Credit Risk. We provide data-inspired, creative marketing and sales solutions to several thousand clients that operate in nearly every industry sector of the global economy, and we grant credit to qualified clients in the normal course of business. Due to the diversified nature of our client base, we do not believe that we are exposed to a concentration of credit risk as our largest client accounted for 2.4% of revenue in 2025.
Derivative Financial Instruments, Policy
Derivative Financial Instruments. All derivative instruments, including certain derivative instruments embedded in other contracts, are recorded at fair value. Derivatives qualify for hedge accounting if: the hedging instrument is designated as a hedge, the hedged exposure is specifically identifiable and exposes us to risk, and a change in fair value of the derivative financial instrument and an opposite change in the fair value of the hedged exposure have a high degree of correlation. The method of assessing hedge effectiveness and measuring hedge ineffectiveness is formally documented. Hedge effectiveness is assessed, and
hedge ineffectiveness is measured at least quarterly throughout the designated hedge period. Changes in the fair value of a fair value hedge are offset against the change in fair value of the hedged asset, liability or firm commitment through results of operations. Gains and losses on a terminated fair value hedge of our long-term debt are included in long-term debt and are amortized over the remaining term of the respective debt that was hedged. Changes in the fair value of a cash flow hedge are recognized in other comprehensive income until the hedged item is recognized in results of operations. Foreign currency hedges of the net investment in our foreign operations are recorded in accumulated other comprehensive income (loss), or AOCI. Any gain or loss will remain in AOCI until the complete or substantially complete liquidation of our investment in the underlying operation. We do not use derivatives for trading or speculative purposes. Using derivatives exposes us to the risk that counterparties to the derivative contracts will fail to meet their contractual obligations. We manage that risk through careful selection and ongoing evaluation of the counterparty financial institutions based on specific minimum credit standards and other factors.
Fair Value, Policy
Fair Value. We apply the fair value measurement guidance in FASB ASC Topic 820, Fair Value Measurements and Disclosures, for our financial assets and liabilities that are required to be measured at fair value and for our nonfinancial assets and liabilities that are not required to be measured at fair value on a recurring basis, which includes goodwill and other identifiable intangible assets. The measurement of fair value requires the use of techniques based on observable and unobservable inputs. Observable inputs reflect market data obtained from independent sources, while unobservable inputs reflect our market assumptions.
The inputs create the following fair value hierarchy:
Level 1 - Unadjusted quoted prices in active markets for identical assets or liabilities.
Level 2 - Unadjusted quoted prices in active markets for similar assets or liabilities; unadjusted quoted prices for identical assets or liabilities in markets that are not active; and model-derived valuations with observable inputs.
Level 3 - Unobservable inputs for the asset or liability.
We use unadjusted quoted market prices to determine the fair value of our financial assets and liabilities and classify such items in Level 1. We use unadjusted quoted market prices for similar assets and liabilities in active markets and model-derived valuations and classify such items in Level 2.
In determining the fair value of financial assets and liabilities, we consider certain market valuation adjustments that market participants would consider in determining fair value, including, counterparty credit risk adjustments applied to financial assets and liabilities, taking into account the actual credit risk of the counterparty when valuing assets measured at fair value and credit risk adjustments applied to reflect our credit risk when valuing liabilities measured at fair value.
v3.25.4
Revenue (Tables)
12 Months Ended
Dec. 31, 2025
Disaggregation of Revenue [Line Items]  
Contract Balances
Contract balances
Contract balances include work in process and customer advances that primarily consist of advance billings to customers in accordance with the terms of the client contracts, primarily for the reimbursement of third-party costs.
December 31,
20252024
Work in process:
   Media and production costs$2,200.1 $864.0 
   Unbilled fees and costs and contract assets1,208.8 758.2 
Work in process$3,408.9 $1,622.2 
Customer advances$1,727.6 $1,336.1 
Geographic Markets [Member]  
Disaggregation of Revenue [Line Items]  
Disaggregation of Revenue
Revenue by geographic market:
Year Ended December 31,
202520242023
Americas:
North America$9,592.2 $8,650.2 $7,951.0 
Latin America540.2 433.7 386.8 
EMEA:
Europe4,804.9 4,439.0 4,266.9 
Middle East and Africa409.2 319.2 309.6 
Asia-Pacific1,925.4 1,847.0 1,777.9 
Revenue$17,271.9 $15,689.1 $14,692.2 
Discipline [Member]  
Disaggregation of Revenue [Line Items]  
Disaggregation of Revenue
Revenue by discipline:
Year Ended December 31,
202520242023
Media & Advertising$10,015.9 $8,656.1 $8,101.8 
Precision Marketing1,938.5 1,776.3 1,414.7 
Public Relations1,613.6 1,640.8 1,540.3 
Healthcare1,379.9 1,337.1 1,342.4 
Branding & Retail Commerce617.6 726.4 788.0 
Experiential862.7 719.5 635.3 
Execution & Support843.7 832.9 869.7 
Revenue$17,271.9 $15,689.1 $14,692.2 
v3.25.4
Net Income per Share (Tables)
12 Months Ended
Dec. 31, 2025
Net Income per Share [Abstract]  
Basic and Diluted Net Income per Share
Basic and diluted net income per share:
Year Ended December 31,
202520242023
Net income (loss) - Omnicom Group Inc.
$(54.5)$1,480.6 $1,391.4 
Weighted average shares (millions):   
Basic204.9 196.4 199.4 
Dilutive stock options and restricted shares 2.2 2.0 
Diluted*
204.9 198.6 201.4 
Anti-dilutive stock options and restricted shares (millions):6.0 — — 
Net income (loss) per share - Omnicom Group Inc.:
   
Basic$(0.27)$7.54$6.98
Diluted$(0.27)$7.46$6.91
*The number of shares excluded from diluted shares outstanding were 1.2 million for the year ended December 31, 2025, because the effect would have been anti-dilutive. There were no shares excluded from diluted shares outstanding for the years ended December 31, 2024 or December 31, 2023.
v3.25.4
Business Combinations (Tables) - IPG
12 Months Ended
Dec. 31, 2025
Business Combinations [Line Items]  
Purchase consideration The following table summarizes the purchase consideration:
Fair value of shares issued to IPG shareholders1
$8,891.2 
Cash paid for fractional shares
0.3 
Fair value of equity awards2
2.0 
Total Consideration $8,893.5 
1) The fair value of shares issued reflects the number of IPG shares outstanding at the Closing Date multiplied by the Exchange Ratio and Omnicom’s closing share price on the Closing Date.
2) Represents the fair value of director awards that were settled as part of the closing consideration through the issuance of shares and assumed stock option awards.
Preliminary Purchase Price Allocation
The following table summarizes the preliminary fair values of the tangible and identifiable assets acquired and liabilities assumed as of the Closing Date:
Cash and Cash equivalents
$1,080.6 
Accounts payable
$7,065.9 
Accounts receivable
5,753.5 
Customer advances
715.8 
Work in process
2,227.6 
Short-term debt
42.4 
Assets held for sale
267.5 
Liabilities held for sale
106.5 
Other current Assets
579.6 
Other current liabilities
1,673.0 
Property and equipment
251.6 
Long-term liabilities
220.2 
Operating lease right-of-use assets
597.9 
Long-term liability - operating leases
876.4 
Equity Method Investments
41.8 
Long-term debt
2,764.9 
Intangible assets
4,640.3 
Deferred tax liabilities, net
948.7 
Other Assets 395.0 
Non-controlling interests
211.7 
Total Assets
$15,835.4 Redeemable non-controlling interest 11.2 
Total Liabilities and Non-controlling interest $14,636.7 
Fair value of net assets acquired
$1,198.7 
Goodwill 7,694.8 
Total Consideration $8,893.5 
Business Combination, Pro Forma Information
The following unaudited pro forma combined financial information presents the consolidated results of operations as if the acquisition of IPG had occurred on January 1, 2024. The unaudited pro forma information was prepared in accordance with ASC 805. It includes adjustments for amortization of acquired intangible assets, transaction-related costs, expense adjustments related to the effects of recording assets and liabilities at fair value, and the related income tax effects. The unaudited pro forma information does not include anticipated synergies, future integration costs, or other expected benefits of the Merger.
Year Ended December 31,
20252024
Revenue$26,480.7 $26,380.8 
Operating Income
1,212.2 2,849.8 
Net Income
$425.7 $1,675.5 
Business Combination, Intangible Asset, Acquired, Indefinite-Lived
The following table summarizes the preliminary allocation of purchase consideration to identifiable intangible assets acquired:
Fair Value
Weighted-average estimated useful life
Trade names
$792.0 11 years
Customer relationships
3,616.0 15 years
Technology and other
232.3 5 years
Total identified intangible assets acquired $4,640.3 
Business Combination
The following table presents the results of operations of IPG for the period from the Closing Date through December 31, 2025:
Year Ended December 31,
2025
Revenue$1,078.7 
Operating Loss
(172.2)
Net Loss
$(153.1)
v3.25.4
Goodwill and Intangible Assets (Tables)
12 Months Ended
Dec. 31, 2025
Goodwill and Intangible Assets Disclosure [Abstract]  
Change in Goodwill
Change in goodwill:
December 31,
20252024
January 1$10,677.4 $10,082.3 
Acquisitions7,698.6 761.2 
Noncontrolling interests in acquired businesses2.7 22.8 
Contingent purchase price obligations of acquired businesses2.6 — 
Planned dispositions (see Note 14)
(66.2)(6.0)
Foreign currency translation326.3 (182.9)
December 31
$18,641.4 $10,677.4 
Intangible Assets
Intangible assets:
December 31,
 20252024
Gross
Carrying
Value
Accumulated
Amortization
Net
Carrying
Value
Gross
Carrying
Value
Accumulated
Amortization
Net
Carrying
Value
     Trade Names
929.9 (76.5)853.4 153.7 (73.1)80.6 
     Customer Relationships
4,389.5 (504.1)3,885.4 813.7 (484.0)329.7 
     Technology and other
409.2 (79.6)329.6 128.7 (48.9)79.8 
Acquired intangible assets and internally
   developed strategic platform assets
$5,728.6 $(660.2)$5,068.4 $1,096.1 $(606.0)$490.1 
Other purchased and internally
   developed software
275.6 (243.0)32.6 258.3 (226.3)32.0 
Intangible Assets$6,004.2 $(903.2)$5,101.0 $1,354.4 $(832.3)$522.1 
Amortization of Intangible Assets
Amortization of intangible assets:
Year Ended December 31,
202520242023
Acquired intangible assets and internally developed
   strategic platform assets
$115.8 $87.5 $61.8 
Other purchased and internally developed software15.8 18.1 18.5 
Amortization Expense$131.6 $105.6 $80.3 
Estimated Amortization Expense
Estimated amortization expense at December 31, 2025:
2026$383.1 
2027382.6 
2028378.6 
2029371.6 
2030358.8 
v3.25.4
Debt (Tables)
12 Months Ended
Dec. 31, 2025
Debt [Abstract]  
Long-Term Debt
Long-Term Debt
December 31,
20252024
3.600% Senior Notes due 2026
1,400.0 1,400.0 
€500 Million 0.80% Senior Notes due 2027
588.7 520.3 
4.650% Senior Notes (Exchange/IPG) due 2028
500.0 — 
2.450% Senior Notes due 2030
600.0 600.0 
4.200% Senior Notes due 2030
600.0 600.0 
4.750% Senior Notes (Exchange/IPG) due 2030
650.0 — 
€500 Million 1.40% Senior Notes due 2031
588.7 520.3 
2.400% Senior Notes (Exchange/IPG) due 2031
500.0 — 
2.600% Senior Notes due 2031
800.0 800.0 
€600 Million 3.70% Senior Notes due 2032
706.4 624.5 
£325 Million 2.25% Senior Notes due 2033
439.1 407.9 
5.375% Senior Notes (Exchange/IPG) due 2033
300.0 — 
5.300% Senior Notes due 2034
600.0 600.0 
3.375% Senior Notes (Exchange/IPG) 2041
500.0 — 
5.400% Senior Notes (Exchange/IPG) 2048
500.0 — 
Long-Term Debt, Gross9,272.9 6,073.0 
Unamortized discount1
(192.3)(9.5)
Unamortized debt issuance costs(25.9)(27.4)
Unamortized deferred gain (loss) from settlement of interest rate swaps(0.2)(0.8)
Long-Term Debt, including current portion9,054.5 6,035.3 
Current portion(1,399.5)— 
Long-Term Debt$7,655.0 $6,035.3 
1) The unamortized discount includes the fair value adjustment to principal for debt acquired in the Merger and those exchanged. The total fair value adjustment recorded as discount to debt acquired was $185.1 million and will be amortized over the remaining term of the respective debt.
Long-Term Debt Maturities
Long-term debt maturities at December 31, 2025:
2026$1,400.0 
2027588.7 
2028500.0 
2029 
20301,850.0 
Thereafter4,934.2 
Long-Term Debt, Gross$9,272.9 
Interest Expense
Interest Expense
Year Ended December 31,
202520242023
Long-term debt$209.6 $194.9 $165.1 
Fees4.3 4.4 4.8 
Pension and other interest53.7 50.3 50.5 
Interest rate and cross currency swaps(4.2)(1.7)(1.9)
Interest Expense$263.4 $247.9 $218.5 
v3.25.4
Segment Reporting (Tables)
12 Months Ended
Dec. 31, 2025
Segment Reporting [Abstract]  
Segment Revenue, Segment Operating Expenses and Segment Operating Income of our Operating Segments
Segment revenue, segment operating expenses and segment operating income of our operating segments:
Year Ended December 31,
202520242023
Revenue$17,271.9 $15,689.1 $14,692.2
Segment Operating Expenses:
Salary and service costs:
Salary and related costs$7,777.9 $7,441.4 $7,212.8
Third-party service costs4,113.7 3,348.6 2,917.9
Third-party incidental costs752.4 642.5 570.5
Total salary and service costs12,644.0 11,432.5 10,701.2
Occupancy and other costs1,366.7 1,274.4 1,168.8
   Segment cost of services14,010.7 12,706.9 11,870.0
Selling, general and administrative expenses398.4 393.5 393.7
Depreciation and amortization276.7 241.7 211.1
Total segment operating expenses14,685.8 13,342.1 12,474.8
Segment Operating Income$2,586.1 $2,347.0 $2,217.4
Reconciliation of Segment Operating Income to Operating Income and Income Before Income Taxes and Income From Equity Method Investments
Reconciliation of segment operating income to operating income and income before income taxes and income from equity method investments:
Year Ended December 31,
202520242023
Segment Operating Income$2,586.1 $2,347.0 $2,217.4 
Severance and repositioning costs1,247.0 57.8 191.5 
Acquisition-related costs
347.3 14.6 — 
Loss (gain) on assets held for sale and on disposition of subsidiary
547.1 — (78.8)
Operating Income$444.7 $2,274.6 $2,104.7 
Interest Expense263.4 247.9 218.5 
Interest Income96.9 100.9 106.7 
Income Before Income Taxes and Income From Equity Method Investments$278.2 $2,127.6 $1,992.9 
Revenue and Long-Lived Assets and Goodwill by Geographic Region
Revenue and long-lived assets and goodwill by geographic region:
AmericasEMEAAsia-Pacific
December 31, 2025
Revenue$10,132.4 $5,214.1 $1,925.4 
Long-lived assets and goodwill15,935.8 4,297.0 798.7 
December 31, 2024
Revenue$9,083.9 $4,758.2 $1,847.0 
Long-lived assets and goodwill8,166.6 3,693.9 685.2 
December 31, 2023
Revenue$8,337.8 $4,576.5 $1,777.9 
Long-lived assets and goodwill7,749.5 3,523.3 730.8 
v3.25.4
Share-Based Compensation Plans (Tables)
12 Months Ended
Dec. 31, 2025
Share-Based Compensation Plans [Abstract]  
Stock Option Activity
Stock option activity:
Year Ended December 31,
202520242023
SharesWeighted Average Exercise PriceSharesWeighted Average Exercise PriceSharesWeighted Average Exercise Price
January 13,085,287 $71.654,564,575 $71.815,127,625 $72.90
Granted6,001,906 77.89— — 
Exercised(275,900)72.47(1,297,238)72.47(413,750)84.94 
Forfeited(69,085)72.18(182,050)69.80(149,300)72.99 
IPG options converted
86,000 67.82— — 
December 318,828,208 $75.823,085,287 $71.654,564,575 $71.81
Exercisable December 312,742,290 $73.302,302,762 $72.47— 
Options Outstanding and Exercisable
Options outstanding and exercisable:
December 31, 2025
Options OutstandingOptions Exercisable
Exercise Price RangeSharesWeighted Average Remaining Contractual LifeWeighted Average
Exercise Price
SharesWeighted Average
Exercise Price
$60.00to$70.00843,750 6.4 years$69.09169,000 $68.51
$71.00to$79.006,932,292 6.2 years75.952,573,290 73.61
$80.00
to
$89.001,052,166 6.2 years80.39 0.00
8,828,208$75.822,742,290 $73.30
Restricted Stock Activity
Restricted stock activity:
Year Ended December 31,
202520242023
January 13,151,514 2,802,297 3,010,343 
Granted1,503,181 1,459,525 1,010,575 
Vested(954,745)(878,247)(915,245)
Forfeited(311,239)(232,061)(303,376)
December 313,388,711 3,151,514 2,802,297 
Weighted average grant date fair value of shares granted in the period$66.38$81.39$84.33
Weighted average grant date fair value at December 31$69.50$71.59$64.84
Performance Restricted Stock Units Activity
PRSU activity:
Year Ended December 31,
202520242023
SharesWeighted Average Grant Date Fair ValueSharesWeighted Average Grant Date Fair ValueSharesWeighted Average Grant Date Fair Value
January 1574,184 $86.63563,036 $81.11570,235 $71.19
Granted 177,059 93.19 178,998 92.18 
Distributed(218,127)76.79 (165,911)74.89 (186,197)61.36 
December 31356,057 $92.67574,184 $86.63563,036 $81.11
v3.25.4
Income Taxes (Tables)
12 Months Ended
Dec. 31, 2025
Income Taxes [Abstract]  
Income Before Income Taxes
Income before income taxes:
Year Ended December 31,
202520242023
Domestic$319.0 $940.0 $696.0 
International(40.8)1,187.6 1,296.9 
Income Before Income Taxes$278.2 $2,127.6 $1,992.9 
Income Tax Expense (Benefit)
Income tax expense (benefit):
Year Ended December 31,
202520242023
Current:   
U.S. federal$103.0 $183.8 $154.2 
U.S. state and local26.9 46.6 34.8 
International171.5 309.9 330.8 
 Total Current Income Tax Expense
301.4 540.3 519.8 
Deferred:   
U.S. federal(19.0)17.5 10.9 
U.S. state and local(10.9)1.3 1.3 
International(29.3)1.4 (7.1)
 Total Deferred Tax Expense (Benefit)
(59.2)20.2 5.1 
Total Income Tax Expense
$242.2 $560.5 $524.9 
Total Income Tax Expense:
U.S. federal84.0 201.3 165.1 
U.S. state and local16.0 47.9 36.1 
International142.2 311.3 323.7 
Total Income Tax Expense
$242.2 $560.5 $524.9 
Reconciliation from the Statutory U.S. Federal Income Tax Rate to Effective Tax Rate
Reconciliation from the statutory U.S. federal income tax rate to effective tax rate for 2025:
Year Ended December 31,
2025
Statutory U.S. federal income tax rate$58.4 21.0 %
Domestic - Federal
Tax credits(6.5)(2.3)%
Nontaxable and nondeductible items
Nondeductible transaction costs
49.0 17.6 %
Nontaxable investment income
(42.1)(15.1)%
Other
23.8 8.6 %
Cross-border taxes, net of foreign tax credit
(0.2)(0.1)%
U.S. state and local income taxes, net of U.S. federal income tax benefit7.0 2.5 %
Impact of foreign operations:
Australia - Statutory rate differential
5.1 1.8 %
Australia - Nondeductible expenses
1.4 0.5 %
Germany - Statutory rate differential
(2.9)(1.0)%
Germany - Nondeductible expenses
12.4 4.5 %
Germany - Other
6.5 2.3 %
Malta - Investment income
63.5 22.8 %
Malta - Reduced rate due to imputation system
(63.4)(22.8)%
United Kingdom - Statutory rate differential
7.6 2.7 %
United Kingdom - Nondeductible expenses
25.8 9.3 %
Other
94.5 34.0 %
Changes in unrecognized tax benefits, net
2.3 0.8 %
Change in valuation allowance—  %
Effective tax rate$242.2 87.1 %
Year Ended December 31,
20242023
Statutory U.S. federal income tax rate21.0 %21.0 %
U.S. state and local income taxes, net of U.S. federal income tax benefit1.7 %1.4 %
Total impact of foreign operations3.8 %3.9 %
Other
(0.2)%— %
Effective tax rate26.3 %26.3 %
Deferred Tax Assets and Liabilities and Balance Sheet Classification
Deferred tax assets and liabilities and balance sheet classification:
December 31,
20252024
Deferred tax assets:  
Compensation$237.6 $136.1 
Tax loss and credit carryforwards292.5 78.2 
Basis differences from acquisitions164.2 53.2 
Operating lease liability
276.9 160.8 
Capitalized research and development expenditures181.2 106.8 
Other35.9 (44.4)
Deferred tax assets1,188.3 490.7 
Valuation allowance(281.9)(17.0)
Deferred tax assets, net$906.4 $473.7 
Deferred tax liabilities:  
Goodwill and intangible assets$1,866.1 $707.5 
Basis difference from short-term assets and liabilities
0.9 8.7 
ROU assets - Operating lease
2.0 124.5 
Unremitted foreign earnings148.6 44.1 
Basis differences from investments37.7 5.2 
Deferred tax liabilities$2,055.3 $890.0 
Long-term deferred tax assets$300.5 $75.5 
Long-term deferred tax liabilities$1,449.4 $491.8 
Reconciliation of Unrecognized Tax Benefits
Reconciliation of unrecognized tax benefits:
December 31,
20252024
January 1$181.5 $167.8 
Additions:  
Current year tax positions4.4 15.7 
Prior year tax positions11.1 4.4 
Positions acquired as part of IPG Merger
294.6 — 
Reduction of prior year tax positions(47.4)(2.5)
Settlements(0.8)(2.6)
Foreign currency translation0.7 (1.3)
December 31$444.1 $181.5 
v3.25.4
Pension and Other Postemployment Benefits (Tables)
12 Months Ended
Dec. 31, 2025
Pension and Other Postemployment Benefits [Abstract]  
Net Periodic Benefit Expense
Pension and other postemployment benefits net periodic benefit expense:
Defined Benefit Pension PlansPostemployment Arrangements
Year Ended December 31,Year Ended December 31,
202520242023202520242023
Service cost$7.6 $1.6 $2.4 $2.2 $2.9 $3.4 
Interest cost12.2 8.5 11.1 5.7 5.9 5.7 
Expected return on plan assets(4.4)(2.2)(0.3) — — 
Amortization of prior service cost3.4 0.4 0.3 3.7 4.4 3.8 
Amortization of actuarial loss(3.8)0.8 0.7  0.2 — 
Net Periodic Benefit Expense$15.0 $9.1 $14.2 $11.6 $13.4 $12.9 
Weighted Average Assumptions Used to Determine Net Periodic Benefit Expense
Weighted average assumptions:
Defined Benefit Pension PlansPostemployment Arrangements
Year Ended December 31,Year Ended December 31,
202520242023202520242023
Discount rate5.0 %4.5 %4.7 %4.9 %4.5 %4.7 %
Compensation increases3.8 %3.4 %2.6 %3.5 %3.5 %3.5 %
Expected return on plan assets5.5 %2.2 %1.5 %
Change in Benefit Obligation, Fair Value of Plan Assets, Funded Status and Balance Sheet Classification of Defined Benefit Pension Plans
Change in benefit obligation and fair value of plan assets:
Defined Benefit Pension PlansPostemployment Arrangements
Year Ended December 31,Year Ended December 31,
2025202420252024
Benefit obligation:
Projected Benefit Obligation, January 1
$216.0 $224.3 $126.6 $142.2 
Service cost7.6 1.6 2.2 2.9 
Interest cost12.2 8.5 5.7 5.9 
Amendments, curtailments and settlements14.9 16.1 1.4 (0.6)
Actuarial (gain) loss7.3 (23.1)6.5 (12.4)
Benefits paid(14.7)(11.7)(14.0)(11.4)
Acquisition
398.2 — 15.1 — 
Foreign currency translation13.9 0.3 — — 
Projected Benefit Obligation, December 31
$655.4 $216.0 $143.5 $126.6 
Fair value of plan assets:
Fair value of plan assets, January 1$45.9 $45.5 $ $— 
Actual return on plan assets5.3 2.0  — 
Employer contributions11.6 10.6  — 
Benefits paid(14.7)(11.7) — 
Acquisition
332.9 —  — 
Foreign currency translation and other11.2 (0.5) — 
Fair value of plan assets, December 31$392.2 $45.9 $ $— 
Funded status, December 31$(263.2)$(170.1)$(143.5)$(126.6)
Funded status recognized in the balance sheet:
Other assets$15.7 $1.5 $ $— 
Other current liabilities(23.1)(10.7)(13.5)(13.5)
Long-term liabilities(255.8)(160.9)(130.0)(113.1)
Total amount recognized
$(263.2)$(170.1)$(143.5)$(126.6)
Weighted Average Assumptions Used to Determine Benefit Obligation
Weighted average assumptions:
Discount rate5.0 %5.2 %4.9 %5.3 %
Compensation increases3.8 %2.5 %3.5 %3.5 %
Plans with Benefit Obligations in Excess of Plan Assets
Defined benefit pension plans with benefit obligations in excess of plan assets:
Year Ended December 31,
20252024
Benefit obligation$(622.8)$(208.3)
Plan assets343.9 36.7 
 $(278.9)$(171.6)
Estimated Benefits Expected to be Paid
At December 31, 2025, the estimated pension and other postemployment benefits expected to be paid over the next 10 years:
Defined Benefit Pension PlansPostemployment Arrangements
2026$47.8 $15.1 
202740.4 15.5 
202845.1 16.0 
202946.6 14.9 
203048.1 13.1 
2031 - 2035241.6 52.6 
v3.25.4
Severance and Repositioning Costs (Tables)
12 Months Ended
Dec. 31, 2025
Severance and Repositioning Costs [Abstract]  
Severance and Repositioning Costs
The following table summarizes our severance and repositioning costs for the year ended December 31, 2025. Cash items represent severance and real estate repositioning costs expected to be settled in cash, while non-cash items primarily reflect impairments and other non-cash charges recognized during the period.
Year Ended December 31,
2025
Cash Items
Non-Cash Items
Total
Severance and repositioning costs:
Severance
$786.0 $— $786.0 
Real estate repositioning
— 380.6 380.6 
Contract terminations and other
80.4 — 80.4 
Total severance and repositioning costs
$866.4 $380.6 $1,247.0 
v3.25.4
Loss on Assets Held for Sale or Dispositions of Subsidiaries (Tables)
12 Months Ended
Dec. 31, 2025
Loss on Assets Held for Sale or Dispositions of Subsidiaries [Abstract]  
Assets and Liabilities Classified as Held for Sale
The following table presents the major classes of assets and liabilities classified as held for sale and included in the consolidated balance sheet as of December 31, 2025. Assets and liabilities classified as held for sale are presented separately within current assets and current liabilities, respectively, in the consolidated balance sheet as of December 31, 2025. There were no assets or liabilities classified as held for sale as of December 31, 2024.
December 31,
2025
Assets Held for Sale or Disposition
Accounts receivable
$623.4 
Work in process
240.7 
Other current assets116.8 
Property and Equipment, net13.1 
Other assets
18.2 
Total Assets Held for Sale or Disposition$1,012.2 
Liabilities Held for Sale or Disposition
Accounts payable$669.7 
Customer advances
377.5 
Other current liabilities
213.8 
Total Liabilities Held for Sale or Disposition$1,261.0 
v3.25.4
Supplemental Cash Flow Data (Tables)
12 Months Ended
Dec. 31, 2025
Supplemental Cash Flow Data [Abstract]  
Change in Operating Capital
Change in operating capital:
Year Ended December 31,
202520242023
(Increase) decrease in accounts receivable$557.0 $(597.1)$(513.9)
(Increase) decrease in work in process and other current assets165.1 (316.9)(121.8)
Increase in accounts payable
2,145.1 997.5 602.3 
(Decrease) in customer advances, taxes payable and other
     current liabilities
(2,318.9)(229.1)(399.6)
Change in other assets and liabilities, net163.8 (85.6)(29.9)
Increase (decrease) in operating capital$712.1 $(231.2)$(462.9)
Supplemental Financial Information and Non-Cash Increases in Lease Liabilities
Supplemental financial information:
Year Ended December 31,
202520242023
Interest paid$175.7 $156.4 $162.8 
Income taxes paid:
US - Federal
$201.0 
US - State & Local
36.6 
United Kingdom
42.2 
Germany
56.1 
Other
195.4 
Total income taxes paid
$531.3 $544.1 $474.3 
Non-cash increase in lease liabilities:
Year Ended December 31,
20252024
Operating leases$1,276.2 $231.1 
Finance leases$35.2 $47.1 
Non-cash increases to Shareholder’s equity related to the IPG Merger:
Year Ended December 31,
2025
Common Stock at par value
$18.6 
Additional Paid-in Capital
$8,872.9 
v3.25.4
Noncontrolling Interests (Tables)
12 Months Ended
Dec. 31, 2025
Noncontrolling Interests [Abstract]  
Changes in Ownership Interests in Less than 100% Owned Subsidiaries
Changes in the ownership interests in our less than 100% owned subsidiaries:
Year Ended December 31,
202520242023
Net income attributed to Omnicom Group Inc.$(54.5)$1,480.6 $1,391.4 
Net transfers (to) from noncontrolling interests(38.6)(10.0)(88.1)
Change from net income attributed to Omnicom Group Inc. and
       transfers (to) from noncontrolling interests
$(93.1)$1,470.6 $1,303.3 
v3.25.4
Leases and Property and Equipment (Tables)
12 Months Ended
Dec. 31, 2025
Leases and Property and Equipment [Abstract]  
Lease Cost
Year Ended December 31,
20252024
    Operating lease cost:
Operating lease cost$239.3 $209.6 
Variable lease cost23.0 16.5 
Short-term lease cost3.9 3.9 
Sublease income(6.0)(0.9)
Total Operating Lease Cost$260.2 $229.1 
     Finance lease cost:
Depreciation of ROU assets$57.3 $58.9 
Interest8.1 8.3 
Total Finance Lease Cost$65.4 $67.2 
Total Lease Cost$325.6 $296.3 
Future Lease Payments
Future lease payments:
December 31
Operating LeasesFinance Leases
2026$528.6 $46.2 
2027446.2 31.5 
2028354.9 18.6 
2029277.5 8.1 
2030193.5 1.7 
Thereafter659.0 0.7 
Total lease payments2,459.7 106.8 
Less: Interest412.3 2.3 
Present Value of Lease Liabilities$2,047.4 $104.5 
Future Lease Payments
Future lease payments:
December 31
Operating LeasesFinance Leases
2026$528.6 $46.2 
2027446.2 31.5 
2028354.9 18.6 
2029277.5 8.1 
2030193.5 1.7 
Thereafter659.0 0.7 
Total lease payments2,459.7 106.8 
Less: Interest412.3 2.3 
Present Value of Lease Liabilities$2,047.4 $104.5 
Balance Sheet Classification of Operating Leases
Balance sheet classification of operating leases:
December 31,
20252024
Operating Lease ROU Assets$1,379.8 $1,043.6 
     Operating lease liability:
Other current liabilities$430.4 $204.5 
Long-term liability - operating leases1,617.0 814.2 
Total Operating Lease Liability$2,047.4 $1,018.7 
Property and Equipment Property and equipment:
December 31,
20252024
Property and equipment - owned$1,999.3 $1,520.3 
Equipment under finance leases397.8 401.3
Property and Equipment, Gross2,397.1 1,921.6 
Accumulated depreciation(1,386.8)(1,096.9)
Property and Equipment, Net$1,010.3 $824.7 
v3.25.4
Accumulated Other Comprehensive Income (Loss) (Tables)
12 Months Ended
Dec. 31, 2025
Accumulated Other Comprehensive Income (Loss) [Abstract]  
Changes in AOCI Changes in AOCI, net of income taxes:
Cash
Flow
Hedge
 Pension and Other Postemployment BenefitsForeign Currency TranslationTotal
January 1, 2024$(8.1)$(42.7)$(1,286.8)$(1,337.6)
Other comprehensive income (loss) before reclassifications— 13.1 (158.6)(145.5)
Reclassification from accumulated other comprehensive income (loss)3.1 4.1 — 7.2 
December 31, 2024(5.0)(25.5)(1,445.4)(1,475.9)
Other comprehensive income (loss) before reclassifications (18.2)220.7 202.5 
Reclassification from accumulated other comprehensive income (loss)3.7 3.5 0.4 7.6 
December 31, 2025$(1.3)$(40.2)$(1,224.3)$(1,265.8)
v3.25.4
Fair Value (Tables)
12 Months Ended
Dec. 31, 2025
Fair Value [Abstract]  
Financial Assets and Liabilities Measured at Fair Value on a Recurring Basis
Financial assets and liabilities measured at fair value on a recurring basis:
December 31, 2025Level 1Level 2Level 3Total
Assets:    
Cash and cash equivalents$6,881.1  $6,881.1 
Marketable equity securities0.9 0.9 
Cross currency swaps - net investment hedge$7.1 7.1 
Liabilities:   
Contingent purchase price obligations$214.9 214.9 
December 31, 2024
Assets:
Cash and cash equivalents$4,339.4  $4,339.4 
Marketable equity securities0.9  0.9 
Cross currency swaps - net investment hedge9.3 $9.3 
Liabilities: 
Foreign currency derivatives$0.1 $0.1 
Contingent purchase price obligations$220.1 220.1 
Changes in Contingent Purchase Price Obligations
Changes in contingent purchase price obligations:
December 31,
20252024
January 1$220.1 $229.5 
Acquisitions37.7 39.2 
Revaluation and interest5.2 (5.1)
Payments(48.4)(42.4)
Foreign currency translation0.3 (1.1)
December 31$214.9 $220.1 
Carrying Amount and Fair Value of Financial Assets and Liabilities
Carrying amount and fair value of our financial assets and liabilities:
December 31,
 20252024
Carrying
Amount
Fair
Value
Carrying
Amount
Fair
Value
Assets:    
Cash and cash equivalents$6,881.1 $6,881.1 $4,339.4 $4,339.4 
Marketable equity securities0.9 0.9 0.9 0.9 
Non-marketable equity securities62.1 62.1 36.8 36.8 
Cross currency swaps - net investment hedge7.1 7.1 9.3 9.3 
Liabilities:    
Short-term debt$62.0 $62.0 $21.3 $21.3 
Foreign currency derivatives  0.1 0.1 
Contingent purchase price obligations214.9 214.9 220.1 220.1 
Long-Term Debt, including current portion
9,054.5 8,818.9 6,035.3 5,664.9 
v3.25.4
SCHEDULE II - VALUATION AND QUALIFYING ACCOUNTS (Tables)
12 Months Ended
Dec. 31, 2025
Schedule II [Abstract]  
SCHEDULE II - VALUATION AND QUALIFYING ACCOUNTS
SCHEDULE II - VALUATION AND QUALIFYING ACCOUNTS
For the Three Years Ended December 31, 2025
(In millions)
DescriptionBalance
Beginning
of Period
Charged
to Costs
and Expenses
Removal of
Uncollectible
Receivables
Translation
Adjustment
Increase (Decrease)
Balance
End of
Period
Valuation accounts deducted from assets:     
Allowance for Doubtful Accounts:     
December 31, 2025$15.0 $3.0 $(7.0)$0.9 $11.9 
December 31, 2024$17.2 $(2.7)$0.9 $(0.4)$15.0 
December 31, 2023$24.7 $(2.8)$(5.1)$0.4 $17.2 
v3.25.4
Presentation of Financial Statements (Details) - USD ($)
$ in Millions
12 Months Ended
Nov. 26, 2025
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Dec. 02, 2025
Presentation of Financial Statements [Abstract]          
Acquisition transaction costs   $ 347.3 $ 14.6 $ 0.0  
Business Combinations [Line Items]          
Acquisition transaction costs   347.3 14.6 $ 0.0  
Long-term debt, carrying amount   9,272.9 6,073.0    
Exchange/IPG Debt Notes [Member]          
Business Combinations [Line Items]          
Long-term debt, carrying amount         $ 2,950.0
Exchange Senior Notes [Member]          
Business Combinations [Line Items]          
Long-term debt, carrying amount         $ 2,760.0
IPG          
Presentation of Financial Statements [Abstract]          
Acquisition transaction costs   347.3 14.6    
Business Combinations [Line Items]          
Omnicom shares issued, IPG acquisition 124,352,188        
Fair value of shares issued to IPG shareholders1 $ 8,891.2        
Total Consideration $ 8,893.5        
Acquisition transaction costs   $ 347.3 $ 14.6    
v3.25.4
Significant Accounting Policies (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Net foreign currency transaction gains (losses) $ (19.3) $ (5.4) $ (14.0)
Percentage of revenue from largest client 2.40%    
Minimum [Member]      
Identifiable intangible assets, useful life 5 years    
Maximum [Member]      
Identifiable intangible assets, useful life 20 years    
Equipment | Minimum [Member]      
Property and Equipment, useful life 3 years    
Equipment | Maximum [Member]      
Property and Equipment, useful life 5 years    
Furniture | Minimum [Member]      
Property and Equipment, useful life 7 years    
Furniture | Maximum [Member]      
Property and Equipment, useful life 10 years    
Office Buildings | Maximum [Member]      
Property and Equipment, useful life 40 years    
v3.25.4
Revenue (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Disaggregation of Revenue [Line Items]      
Revenue $ 17,271.9 $ 15,689.1 $ 14,692.2
Media and production costs 2,200.1 864.0  
Unbilled fees and costs and contract assets 1,208.8 758.2  
Work in process 3,408.9 1,622.2  
Customer advances 1,727.6 1,336.1  
Remaining performance obligation, contracts greater than one year 497.9    
North America      
Disaggregation of Revenue [Line Items]      
Revenue 9,592.2 8,650.2 7,951.0
UNITED STATES      
Disaggregation of Revenue [Line Items]      
Revenue 9,102.5 8,186.5 7,471.6
Latin America      
Disaggregation of Revenue [Line Items]      
Revenue 540.2 433.7 386.8
Europe      
Disaggregation of Revenue [Line Items]      
Revenue 4,804.9 4,439.0 4,266.9
Middle East and Africa      
Disaggregation of Revenue [Line Items]      
Revenue 409.2 319.2 309.6
Asia-Pacific      
Disaggregation of Revenue [Line Items]      
Revenue 1,925.4 1,847.0 1,777.9
Media & Advertising      
Disaggregation of Revenue [Line Items]      
Revenue 10,015.9 8,656.1 8,101.8
Precision Marketing      
Disaggregation of Revenue [Line Items]      
Revenue 1,938.5 1,776.3 1,414.7
Public Relations      
Disaggregation of Revenue [Line Items]      
Revenue 1,613.6 1,640.8 1,540.3
Healthcare      
Disaggregation of Revenue [Line Items]      
Revenue 1,379.9 1,337.1 1,342.4
Branding & Retail Commerce      
Disaggregation of Revenue [Line Items]      
Revenue 617.6 726.4 788.0
Experiential      
Disaggregation of Revenue [Line Items]      
Revenue 862.7 719.5 635.3
Execution & Support      
Disaggregation of Revenue [Line Items]      
Revenue $ 843.7 $ 832.9 $ 869.7
v3.25.4
Net Income per Share (Details) - USD ($)
$ / shares in Units, shares in Millions, $ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Net Income per Share [Abstract]      
Net income (loss) - Omnicom Group Inc. $ (54.5) $ 1,480.6 $ 1,391.4
Weighted average shares (millions):      
Basic 204.9 196.4 199.4
Dilutive stock options and restricted shares 0.0 2.2 2.0
Diluted* 204.9 198.6 201.4
Anti-dilutive stock options and restricted shares (millions): 6.0 0.0 0.0
Net income (loss) per share - Omnicom Group Inc.:      
Basic $ (0.27) $ 7.54 $ 6.98
Diluted $ (0.27) $ 7.46 $ 6.91
Shares excluded from diluted shares outstanding because the effect would have been anti-dilutive 1.2 0.0 0.0
v3.25.4
Business Combinations (Details) - USD ($)
$ in Millions
12 Months Ended
Nov. 26, 2025
Jan. 02, 2024
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Business Combinations [Line Items]          
Goodwill, Acquisitions     $ 7,698.6    
Liability for contingent purchase price obligations     214.9 $ 220.1  
Liability for contingent purchase price obligations, current     95.8 56.0  
Liabilities Assumed [Abstract]          
Goodwill     18,641.4 10,677.4 $ 10,082.3
Acquisition transaction costs     347.3 14.6 $ 0.0
Flywheel Digital          
Business Combinations [Line Items]          
Goodwill, Acquisitions   $ 672.5      
Purchase Consideration [Abstract]          
Total Consideration   845.0      
Liabilities Assumed [Abstract]          
Intangible assets acquired   $ 182.6      
IPG          
Business Combinations [Line Items]          
Omnicom shares issued, IPG acquisition 124,352,188        
Purchase Consideration [Abstract]          
Fair value of shares issued to IPG shareholders1 $ 8,891.2        
Cash paid for fractional shares 0.3        
Fair value of equity awards2 2.0        
Total Consideration 8,893.5        
Assets Acquired [Abstract]          
Cash and Cash equivalents 1,080.6        
Accounts receivable 5,753.5        
Work in process 2,227.6        
Assets held for sale 267.5        
Other current Assets 579.6        
Property and equipment 251.6        
Operating lease right-of-use assets 597.9        
Equity Method Investments 41.8        
Intangible assets 4,640.3        
Other Assets 395.0        
Total Assets 15,835.4        
Liabilities Assumed [Abstract]          
Accounts payable 7,065.9        
Customer advances 715.8        
Short-term debt 42.4        
Liabilities held for sale 106.5        
Other current liabilities 1,673.0        
Long-term liabilities 220.2        
Long-term liability - operating leases 876.4        
Long-term debt 2,764.9        
Deferred tax liabilities, net 948.7        
Non-controlling interests 211.7        
Redeemable non-controlling interest 11.2        
Total Liabilities and Non-controlling interest 14,636.7        
Fair value of net assets acquired 1,198.7        
Goodwill $ 7,694.8        
Intangible assets acquired     4,640.3    
Revenue     1,078.7    
Operating Loss     (172.2)    
Net Loss     (153.1)    
Acquisition transaction costs     347.3 14.6  
Business Combination, Pro Forma Information [Abstract]          
Revenue     26,480.7 26,380.8  
Operating Income     1,212.2 2,849.8  
Net Income     425.7 1,675.5  
Amortization Expense     240.0 240.0  
Business Combination, Pro Forma Information, Amortization Expense, Net of Tax     180.2 $ 180.2  
IPG | Trade Names          
Liabilities Assumed [Abstract]          
Intangible assets acquired     792.0    
Intangible assets, weighted average useful life   11 years      
IPG | Customer Relationships          
Liabilities Assumed [Abstract]          
Intangible assets acquired     3,616.0    
Intangible assets, weighted average useful life   15 years      
IPG | Technology and other          
Liabilities Assumed [Abstract]          
Intangible assets acquired     $ 232.3    
Intangible assets, weighted average useful life   5 years      
v3.25.4
Goodwill and Intangible Assets (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Changes in Goodwill      
Goodwill, Beginning Balance $ 10,677.4 $ 10,082.3  
Goodwill, Acquisitions Of Controlling Interests 7,698.6 761.2  
Goodwill, Acquisitions of noncontrolling interests 2.7 22.8  
Goodwill, Contingent Purchase Price of Acquired Businesses 2.6 0.0  
Goodwill, Written off Related to Sale of Business Unit (66.2) (6.0)  
Goodwill, Foreign Currency Translation, Gain (Loss) 326.3 (182.9)  
Goodwill, Ending Balance 18,641.4 10,677.4 $ 10,082.3
Goodwill, impairment losses 0.0 0.0  
Goodwill, accumulated impairment losses 0.0    
Intangible assets:      
Intangible assets, Gross Carrying Value 6,004.2 1,354.4  
Intangible assets, Accumulated Amortization (903.2) (832.3)  
Intangible assets, Net Carrying Value 5,101.0 522.1  
Amortization of intangible assets 131.6 105.6 80.3
Estimated amortization expense, 2026 383.1    
Estimated amortization expense, 2027 382.6    
Estimated amortization expense, 2028 378.6    
Estimated amortization expense, 2029 371.6    
Estimated amortization expense, 2030 358.8    
Acquired intangible assets and internally developed strategic platform assets      
Intangible assets:      
Intangible assets, Gross Carrying Value 5,728.6 1,096.1  
Intangible assets, Accumulated Amortization (660.2) (606.0)  
Intangible assets, Net Carrying Value 5,068.4 490.1  
Amortization of intangible assets 115.8 87.5 61.8
Trade Names      
Intangible assets:      
Intangible assets, Gross Carrying Value 929.9 153.7  
Intangible assets, Accumulated Amortization (76.5) (73.1)  
Intangible assets, Net Carrying Value 853.4 80.6  
Customer Relationships      
Intangible assets:      
Intangible assets, Gross Carrying Value 4,389.5 813.7  
Intangible assets, Accumulated Amortization (504.1) (484.0)  
Intangible assets, Net Carrying Value 3,885.4 329.7  
Technology and other      
Intangible assets:      
Intangible assets, Gross Carrying Value 409.2 128.7  
Intangible assets, Accumulated Amortization (79.6) (48.9)  
Intangible assets, Net Carrying Value 329.6 79.8  
Other purchased and internally developed software      
Intangible assets:      
Intangible assets, Gross Carrying Value 275.6 258.3  
Intangible assets, Accumulated Amortization (243.0) (226.3)  
Intangible assets, Net Carrying Value 32.6 32.0  
Amortization of intangible assets $ 15.8 $ 18.1 $ 18.5
v3.25.4
Debt (Details)
€ in Millions, £ in Millions, $ in Millions
12 Months Ended
Aug. 02, 2024
USD ($)
Mar. 06, 2024
USD ($)
Dec. 31, 2025
USD ($)
Dec. 31, 2024
USD ($)
Dec. 31, 2023
USD ($)
Dec. 31, 2025
EUR (€)
Dec. 31, 2025
GBP (£)
Dec. 02, 2025
USD ($)
Nov. 01, 2024
USD ($)
Mar. 06, 2024
EUR (€)
Short-Term Borrowings [Abstract]                    
Short-term debt     $ 62.0 $ 21.3            
Short-term borrowings, weighted average interest rate     11.50% 11.40%   11.50% 11.50%      
Long-Term Debt [Abstract]                    
Long-term debt, carrying amount     $ 9,272.9 $ 6,073.0            
Unamortized discount1     (192.3) (9.5)            
Unamortized debt issuance costs     (25.9) (27.4)            
Unamortized deferred gain (loss) from settlement of interest rate swaps     (0.2) (0.8)            
Long-Term Debt, including current portion     9,054.5 6,035.3            
Long-term debt, current portion     (1,399.5) 0.0            
Long-Term Debt     7,655.0 6,035.3            
Proceeds from borrowings     0.0 1,235.5 $ 0.0          
Contractual Maturities of Long-Term Debt [Abstract]                    
Contractual maturities of long-term debt, 2026     1,400.0              
Contractual maturities of long-term debt, 2027     588.7              
Contractual maturities of long-term debt, 2028     500.0              
Contractual maturities of long-term debt, 2029     0.0              
Contractual maturities of long-term debt, 2030     1,850.0              
Contractual maturities of long-term debt, Thereafter     4,934.2              
Contractual maturities of long-term debt     9,272.9              
Components of Interest Expense [Abstract]                    
Interest expense, Long-term debt     209.6 194.9 165.1          
Interest expense, Fees     4.3 4.4 4.8          
Interest expense, Pension and other interest     53.7 50.3 50.5          
Interest expense, Interest rate and cross currency swaps     (4.2) (1.7) (1.9)          
Interest expense, total     263.4 247.9 $ 218.5          
Credit Facility [Member]                    
Credit Facilities [Abstract]                    
Credit Facilities, maximum borrowing capacity     $ 3,500.0 2,500.0            
Credit Facilities, expiration date     Nov. 26, 2030              
Credit Facilities, amount outstanding     $ 0.0 0.0            
Credit Facilities, covenant terms     The Credit Facility has a financial covenant that requires us to maintain a Leverage Ratio (as defined in the Credit Facility) of consolidated indebtedness to consolidated EBITDA (earnings before interest, taxes, depreciation, amortization and non-cash charges) of no more than 3.5 times for the most recently ended 12-month period.              
Credit Facilities, covenant compliance     At December 31, 2025, we were in compliance with this covenant as our Leverage Ratio was 2.5 times.              
Uncommitted credit lines [Member]                    
Credit Facilities [Abstract]                    
Credit Facilities, maximum borrowing capacity     $ 1,131.1              
Commercial Paper [Member]                    
Credit Facilities [Abstract]                    
Credit Facilities, maximum borrowing capacity     3,000.0              
Credit Facilities, amount outstanding     0.0 0.0            
Euro Commercial Paper                    
Credit Facilities [Abstract]                    
Credit Facilities, maximum borrowing capacity     500.0              
Credit Facilities, amount outstanding     0.0 0.0            
Exchange/IPG Debt Notes [Member]                    
Long-Term Debt [Abstract]                    
Long-term debt, carrying amount               $ 2,950.0    
Components of Interest Expense [Abstract]                    
Interest expense, Long-term debt     13.2              
Exchange Senior Notes [Member]                    
Long-Term Debt [Abstract]                    
Long-term debt, carrying amount               2,760.0    
Unamortized debt issuance costs               (2.7)    
IPG Senior Notes [Member]                    
Long-Term Debt [Abstract]                    
Long-term debt, carrying amount               $ 185.0    
3.65% Senior Notes due 2024                    
Long-Term Debt [Abstract]                    
Long-term debt, interest rate                 3.65%  
Repayment of debt                 $ 750.0  
3.600% Senior Notes due 2026                    
Long-Term Debt [Abstract]                    
Long-term debt, carrying amount     $ 1,400.0 1,400.0            
Long-term debt, interest rate     3.60%     3.60% 3.60%      
€500 Million 0.80% Senior Notes due 2027                    
Long-Term Debt [Abstract]                    
Long-term debt, carrying amount     $ 588.7 520.3   € 500.0        
Long-term debt, interest rate     0.80%     0.80% 0.80%      
4.650% Senior Notes (Exchange/IPG) due 2028                    
Long-Term Debt [Abstract]                    
Long-term debt, carrying amount     $ 500.0 0.0            
Long-term debt, interest rate     4.65%     4.65% 4.65%      
2.450% Senior Notes due 2030                    
Long-Term Debt [Abstract]                    
Long-term debt, carrying amount     $ 600.0 600.0            
Long-term debt, interest rate     2.45%     2.45% 2.45%      
4.200% Senior Notes due 2030                    
Long-Term Debt [Abstract]                    
Long-term debt, carrying amount     $ 600.0 600.0            
Long-term debt, interest rate     4.20%     4.20% 4.20%      
4.750% Senior Notes (Exchange/IPG) due 2030                    
Long-Term Debt [Abstract]                    
Long-term debt, carrying amount     $ 650.0 0.0            
Long-term debt, interest rate     4.75%     4.75% 4.75%      
€500 Million 1.40% Senior Notes due 2031                    
Long-Term Debt [Abstract]                    
Long-term debt, carrying amount     $ 588.7 520.3   € 500.0        
Long-term debt, interest rate     1.40%     1.40% 1.40%      
2.400% Senior Notes (Exchange/IPG) due 2031                    
Long-Term Debt [Abstract]                    
Long-term debt, carrying amount     $ 500.0 0.0            
Long-term debt, interest rate     2.40%     2.40% 2.40%      
2.600% Senior Notes due 2031                    
Long-Term Debt [Abstract]                    
Long-term debt, carrying amount     $ 800.0 800.0            
Long-term debt, interest rate     2.60%     2.60% 2.60%      
€600 Million 3.70% Senior Notes due 2032                    
Long-Term Debt [Abstract]                    
Long-term debt, carrying amount     $ 706.4 624.5   € 600.0       € 600.0
Long-term debt, interest rate     3.70%     3.70% 3.70%     3.70%
Proceeds from borrowings   $ 643.1                
£325 Million 2.25% Senior Notes due 2033                    
Long-Term Debt [Abstract]                    
Long-term debt, carrying amount     $ 439.1 407.9     £ 325.0      
Long-term debt, interest rate     2.25%     2.25% 2.25%      
5.375% Senior Notes (Exchange/IPG) due 2033                    
Long-Term Debt [Abstract]                    
Long-term debt, carrying amount     $ 300.0 0.0            
Long-term debt, interest rate     5.375%     5.375% 5.375%      
5.300% Senior Notes due 2034                    
Long-Term Debt [Abstract]                    
Long-term debt, carrying amount $ 600.0   $ 600.0 600.0            
Long-term debt, interest rate 5.30%   5.30%     5.30% 5.30%      
Proceeds from borrowings $ 592.4                  
3.375% Senior Notes (Exchange/IPG) 2041                    
Long-Term Debt [Abstract]                    
Long-term debt, carrying amount     $ 500.0 0.0            
Long-term debt, interest rate     3.375%     3.375% 3.375%      
5.400% Senior Notes (Exchange/IPG) 2048                    
Long-Term Debt [Abstract]                    
Long-term debt, carrying amount     $ 500.0 $ 0.0            
Long-term debt, interest rate     5.40%     5.40% 5.40%      
v3.25.4
Segment Reporting (Details)
$ in Millions
9 Months Ended 12 Months Ended
Sep. 30, 2025
USD ($)
Dec. 31, 2025
USD ($)
Dec. 31, 2024
USD ($)
Dec. 31, 2023
USD ($)
Segment Reporting Information [Line Items]        
Number of Reportable Segments   1    
Revenue   $ 17,271.9 $ 15,689.1 $ 14,692.2
Salary and service costs   12,644.0 11,432.5 10,701.2
Occupancy and other costs   1,366.7 1,274.4 1,168.8
Segment cost of services   15,804.8 12,764.7 11,982.7
Selling, general and administrative expenses   745.7 408.1 393.7
Depreciation and amortization   276.7 241.7 211.1
Total Operating Expenses   16,827.2 13,414.5 12,587.5
Operating Income   444.7 2,274.6 2,104.7
Severance and repositioning costs $ 127.4 1,247.0 57.8 191.5
Loss (gain) on assets held for sale and dispositions   547.1 0.0 (78.8)
Interest Expense   263.4 247.9 218.5
Interest Income   96.9 100.9 106.7
Income Before Income Taxes and Income From Equity Method Investments   278.2 2,127.6 1,992.9
Acquisition transaction costs   347.3 14.6 0.0
Operating Segments [Member] | Reportable Segment [Member]        
Segment Reporting Information [Line Items]        
Revenue   17,271.9 15,689.1 14,692.2
Salary and related costs   7,777.9 7,441.4 7,212.8
Third-party service costs   4,113.7 3,348.6 2,917.9
Third-party incidental costs   752.4 642.5 570.5
Salary and service costs   12,644.0 11,432.5 10,701.2
Occupancy and other costs   1,366.7 1,274.4 1,168.8
Segment cost of services   14,010.7 12,706.9 11,870.0
Selling, general and administrative expenses   398.4 393.5 393.7
Depreciation and amortization   276.7 241.7 211.1
Total Operating Expenses   14,685.8 13,342.1 12,474.8
Operating Income   $ 2,586.1 $ 2,347.0 $ 2,217.4
v3.25.4
Segment Reporting - Geographical (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Revenue and long-lived assets and goodwill by geographic region      
Revenue $ 17,271.9 $ 15,689.1 $ 14,692.2
Americas      
Revenue and long-lived assets and goodwill by geographic region      
Revenue 10,132.4 9,083.9 8,337.8
Long-lived assets and goodwill 15,935.8 8,166.6 7,749.5
EMEA      
Revenue and long-lived assets and goodwill by geographic region      
Revenue 5,214.1 4,758.2 4,576.5
Long-lived assets and goodwill 4,297.0 3,693.9 3,523.3
Asia-Pacific      
Revenue and long-lived assets and goodwill by geographic region      
Revenue 1,925.4 1,847.0 1,777.9
Long-lived assets and goodwill $ 798.7 $ 685.2 $ 730.8
v3.25.4
Equity Method Investments (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Equity Method Investments [Abstract]      
Income From Equity Method Investments $ 7.7 $ 6.9 $ 5.2
Equity method investments, share of net assets $ 53.3 $ 12.7  
v3.25.4
Share-Based Compensation Plans (Details) - USD ($)
$ / shares in Units, $ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Maximum of shares available for issuance 14,700,000    
Shares available for grant 1,086,325    
Share-based employee compensation expense $ 100.8 $ 91.4 $ 84.8
Unamortized share-based employee compensation, amortization period 5 years    
Unamortized share-based employee compensation $ 304.3    
Excess tax benefit from share-based compensation $ 0.5 $ 12.3  
Option Activity [Roll Forward]      
January 1 3,085,287 4,564,575 5,127,625
Granted 6,001,906 0 0
Exercised (275,900) (1,297,238) (413,750)
Forfeited (69,085) (182,050) (149,300)
IPG options converted 86,000
December 31 8,828,208 3,085,287 4,564,575
Exercisable December 31 2,742,290 2,302,762 0
January 1, Weighted Average Exercise Price $ 71.65 $ 71.81 $ 72.90
Granted, Weighted Average Exercise Price 77.89
Exercised, Weighted Average Exercise Price 72.47 72.47 84.94
Forfeited, Weighted Average Exercise Price 72.18 69.80 72.99
IPG options converted, Weighted Average Exercise Price 67.82
December 31, Weighted Average Exercise Price 75.82 71.65 71.81
Exercisable December 31, Weighted Average Exercise Price $ 73.30 $ 72.47
Options Outstanding and Exercisable [Abstract]      
Options Outstanding, Shares 8,828,208    
Options Outstanding, Weighted Average Exercise Price $ 75.82    
Options Exercisable, Shares 2,742,290    
Options Exercisable, Weighted Average Exercise Price $ 73.30    
Black-Scholes Assumptions and Weighted Average Fair Value Per Share for Options Granted [Abstract]      
Weighted average fair value per option granted     $ 16.48
Minimum [Member]      
Black-Scholes Assumptions and Weighted Average Fair Value Per Share for Options Granted [Abstract]      
Expected life     5 years
Risk free interest rate     3.60%
Expected volatility     24.80%
Dividend yield     3.50%
Maximum [Member]      
Black-Scholes Assumptions and Weighted Average Fair Value Per Share for Options Granted [Abstract]      
Expected life     5 years 3 months 18 days
Risk free interest rate     4.10%
Expected volatility     28.90%
Dividend yield     4.20%
Exercise Price Range - $60.00 to $70.00      
Options Outstanding and Exercisable [Abstract]      
Range of Exercise Prices, lower range limit 60.00    
Range of Exercise Prices, upper range limit $ 70.00    
Options Outstanding, Shares 843,750    
Options Outstanding, Weighted Average Remaining Contractual Life 6 years 4 months 24 days    
Options Outstanding, Weighted Average Exercise Price $ 69.09    
Options Exercisable, Shares 169,000    
Options Exercisable, Weighted Average Exercise Price $ 68.51    
Exercise Price Range - $71.00 to $79.00      
Options Outstanding and Exercisable [Abstract]      
Range of Exercise Prices, lower range limit 71.00    
Range of Exercise Prices, upper range limit $ 79.00    
Options Outstanding, Shares 6,932,292    
Options Outstanding, Weighted Average Remaining Contractual Life 6 years 2 months 12 days    
Options Outstanding, Weighted Average Exercise Price $ 75.95    
Options Exercisable, Shares 2,573,290    
Options Exercisable, Weighted Average Exercise Price $ 73.61    
Exercise Price Range - $71.00 to $79.00      
Options Outstanding and Exercisable [Abstract]      
Range of Exercise Prices, lower range limit 80.00    
Range of Exercise Prices, upper range limit $ 89.00    
Options Outstanding, Shares 1,052,166    
Options Outstanding, Weighted Average Remaining Contractual Life 6 years 2 months 12 days    
Options Outstanding, Weighted Average Exercise Price $ 80.39    
Options Exercisable, Shares 0    
Options Exercisable, Weighted Average Exercise Price $ 0.00    
Stock Options [Member]      
Share-based employee compensation, terms of award The exercise price of stock option awards cannot be less than 100% of the market price of our common stock on the grant date and have a maximum contractual life of 10 years.    
Restricted Stock [Member]      
Share-based employee compensation, vesting rights Generally, restricted shares vest ratably over five years from the grant date provided the employee remains employed by us.    
Restricted Stock and PRSU Activity [Roll Forward]      
January 1 3,151,514 2,802,297 3,010,343
Granted 1,503,181 1,459,525 1,010,575
Vested / Distributed (954,745) (878,247) (915,245)
Forfeited (311,239) (232,061) (303,376)
December 31 3,388,711 3,151,514 2,802,297
Restricted Stock and PRSU Activity, Weighted Average Grant Date Fair Value [Roll Forward]      
January 1, Weighted Average Grant Date Fair Value $ 71.59 $ 64.84  
Granted, Weighted Average Grant Date Fair Value 66.38 81.39 $ 84.33
December 31, Weighted Average Grant Date Fair Value $ 69.50 $ 71.59 $ 64.84
Performance Restricted Stock Units (PRSUs) [Member]      
Share-based employee compensation, vesting rights Each PRSU represents the right to receive one share of common stock on vesting. The ultimate number of PRSUs received by the employee depends on the Company's average return on equity over a three-year period compared to the average return on equity of a peer group of principal competitors over the same period. The PRSUs vest three years from the grant date.    
Restricted Stock and PRSU Activity [Roll Forward]      
January 1 574,184 563,036 570,235
Granted 0 177,059 178,998
Vested / Distributed (218,127) (165,911) (186,197)
December 31 356,057 574,184 563,036
Restricted Stock and PRSU Activity, Weighted Average Grant Date Fair Value [Roll Forward]      
January 1, Weighted Average Grant Date Fair Value $ 86.63 $ 81.11 $ 71.19
Granted, Weighted Average Grant Date Fair Value 93.19 92.18
Distributed, Weighted Average Grant Date Fair Value 76.79 74.89 61.36
December 31, Weighted Average Grant Date Fair Value $ 92.67 $ 86.63 $ 81.11
Employee Stock Purchase Plan [Member]      
Shares available for grant 8,171,126    
Employee Stock Purchase Plan (ESPP) [Abstract]      
Discount from market price 95.00%    
Maximum percentage of eligible compensation allowable for purchase 10.00%    
Shares issued in period 68,541 56,473 65,644
Proceeds from issuance of shares $ 5.0 $ 5.1 $ 5.3
v3.25.4
Income Taxes (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Income Before Income Taxes [Abstract]      
Income before income taxes, Domestic $ 319.0 $ 940.0 $ 696.0
Income before income taxes, International (40.8) 1,187.6 1,296.9
Income Before Income Taxes and Income From Equity Method Investments 278.2 2,127.6 1,992.9
Income Tax Expense [Abstract]      
Income tax expense, current, U.S. federal 103.0 183.8 154.2
Income tax expense, current, U.S. state and local 26.9 46.6 34.8
Income tax expense, current, International 171.5 309.9 330.8
Income tax expense, current 301.4 540.3 519.8
Income tax expense, deferred, U.S. federal (19.0) 17.5 10.9
Income tax expense, deferred, U.S. state and local (10.9) 1.3 1.3
Income tax expense, deferred, International (29.3) 1.4 (7.1)
Income tax expense, deferred (59.2) 20.2 5.1
Income tax expense, total, U.S. federal 84.0 201.3 165.1
Income tax expense, total, U.S. state and local 16.0 47.9 36.1
Income tax expense, total, International 142.2 311.3 323.7
Income Tax Expense 242.2 560.5 524.9
Deferred tax assets:      
Compensation 237.6 136.1  
Tax loss and credit carryforwards 292.5 78.2  
Basis differences from acquisitions 164.2 53.2  
Operating lease liability 276.9 160.8  
Capitalized research and development expenditures 181.2 106.8  
Other 35.9 (44.4)  
Deferred tax assets 1,188.3 490.7  
Valuation allowance (281.9) (17.0)  
Deferred tax assets, net 906.4 473.7  
Deferred tax liabilities:      
Goodwill and intangible assets 1,866.1 707.5  
Basis difference from short-term assets and liabilities 0.9 8.7  
ROU assets - Operating lease 2.0 124.5  
Unremitted foreign earnings 148.6 44.1  
Basis differences from investments 37.7 5.2  
Deferred tax liabilities 2,055.3 890.0  
Deferred Tax Liabilities 1,449.4 491.8  
Income Tax Expense (Benefit), Effective Income Tax Rate Reconciliation, Amount [Abstract]      
Statutory U.S. federal income tax rate 58.4    
Tax credits (6.5)    
Nontaxable investment income (42.1)    
Cross-border taxes, net of foreign tax credit (0.2)    
U.S. state and local income taxes, net of U.S. federal income tax benefit 7.0    
Changes in unrecognized tax benefits, net 2.3    
Change in valuation allowance 0.0    
Income Tax Expense $ 242.2 $ 560.5 $ 524.9
Reconciliation from the Statutory U.S. Federal Income Tax Rate to Effective Tax Rate [Abstract]      
Statutory U.S. federal income tax rate, percent 21.00% 21.00% 21.00%
Tax credits, percent (2.30%)    
Nontaxable investment income, percent (15.10%)    
Other, percent   (0.20%) 0.00%
Cross-border taxes, net of foreign tax credit, percent (0.10%)    
U.S. state and local income taxes, net of U.S. federal income tax benefit, percent 2.50% 1.70% 1.40%
Statutory rate differential, percent   3.80% 3.90%
Changes in unrecognized tax benefits, net, percent 0.80%    
Change in valuation allowance, percent 0.00%    
Effective tax rate 87.10% 26.30% 26.30%
Tax Act, net cash liability, transition tax on accumulated foreign earnings $ 6.4 $ 41.2  
Income tax expense, GILTI $ 2.8 $ 5.5  
Income tax expense, GILTI, percent 1.00% 0.30%  
Reconciliation of Unrecognized Tax Benefits [Roll Forward]      
January 1 $ 181.5 $ 167.8  
Current year tax positions 4.4 15.7  
Prior year tax positions 11.1 4.4  
Positions acquired as part of IPG Merger 294.6 0.0  
Reduction of prior year tax positions (47.4) (2.5)  
Settlements (0.8) (2.6)  
Foreign currency translation   (1.3)  
Foreign currency translation 0.7    
December 31 444.1 181.5 $ 167.8
Unrecognized tax benefits that would impact effective tax rate 426.9 175.1  
Unrecognized Tax Benefits, Penalties and Interest [Abstract]      
Unrecognized Tax Benefits, Income Tax Penalties and Interest Expense 5.2 4.4 $ 3.2
Unrecognized Tax Benefits, Income Tax Penalties and Interest Accrued 70.0 23.5  
UNITED STATES      
Income Tax Expense (Benefit), Effective Income Tax Rate Reconciliation, Amount [Abstract]      
Nondeductible transaction costs 49.0    
Other $ 23.8    
Reconciliation from the Statutory U.S. Federal Income Tax Rate to Effective Tax Rate [Abstract]      
Nondeductible transaction costs, percent 17.60%    
Other, percent 8.60%    
AUSTRALIA      
Income Tax Expense (Benefit), Effective Income Tax Rate Reconciliation, Amount [Abstract]      
Statutory rate differential $ 5.1    
Nondeductible expenses $ 1.4    
Reconciliation from the Statutory U.S. Federal Income Tax Rate to Effective Tax Rate [Abstract]      
Statutory rate differential, percent 1.80%    
Nondeductible expenses, percent 0.50%    
Germany      
Income Tax Expense (Benefit), Effective Income Tax Rate Reconciliation, Amount [Abstract]      
Other $ 6.5    
Statutory rate differential (2.9)    
Nondeductible expenses $ 12.4    
Reconciliation from the Statutory U.S. Federal Income Tax Rate to Effective Tax Rate [Abstract]      
Other, percent 2.30%    
Statutory rate differential, percent (1.00%)    
Nondeductible expenses, percent 4.50%    
MALTA      
Income Tax Expense (Benefit), Effective Income Tax Rate Reconciliation, Amount [Abstract]      
Other $ 63.5    
Effective Income Tax Rate Reconciliation, Tax Exempt Income, Amount $ (63.4)    
Reconciliation from the Statutory U.S. Federal Income Tax Rate to Effective Tax Rate [Abstract]      
Other, percent 22.80%    
Reduced rate due to imputation system, percent (22.80%)    
United Kingdom      
Income Tax Expense (Benefit), Effective Income Tax Rate Reconciliation, Amount [Abstract]      
Statutory rate differential $ 7.6    
Nondeductible expenses $ 25.8    
Reconciliation from the Statutory U.S. Federal Income Tax Rate to Effective Tax Rate [Abstract]      
Statutory rate differential, percent 2.70%    
Nondeductible expenses, percent 9.30%    
Other      
Income Tax Expense (Benefit), Effective Income Tax Rate Reconciliation, Amount [Abstract]      
Other $ 94.5    
Reconciliation from the Statutory U.S. Federal Income Tax Rate to Effective Tax Rate [Abstract]      
Other, percent 34.00%    
Other Assets      
Deferred tax liabilities:      
Long-term deferred tax assets $ 300.5 $ 75.5  
v3.25.4
Pension and Other Postemployment Benefits (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Defined contribution plans, contribution expense $ 110.4 $ 87.9 $ 127.9
Defined Benefit Pension Plans [Member]      
Components of Net Periodic Benefit Expense      
Service cost 7.6 1.6 2.4
Interest cost 12.2 8.5 11.1
Expected return on plan assets (4.4) (2.2) (0.3)
Amortization of prior service cost 3.4 0.4 0.3
Amortization of actuarial loss (3.8) 0.8 0.7
Net periodic benefit expense 15.0 9.1 $ 14.2
Amounts Recognized in Accumulated Other Comprehensive Income [Abstract]      
Unrecognized actuarial gains and losses and unrecognized prior service cost 37.6 6.5  
Unrecognized actuarial gains and losses and unrecognized prior service cost, net of tax 26.7 $ 4.5  
Unrecognized actuarial gains and losses expected to be amortized in the next year $ 3.6    
Weighted Average Assumptions Used to Determine the Net Periodic Benefit Expense [Abstract]      
Discount rate 5.00% 4.50% 4.70%
Compensation increases 3.80% 3.40% 2.60%
Expected return on plan assets 5.50% 2.20% 1.50%
Defined benefit pension plans, contributions by employer $ 11.6 $ 10.6  
Benefit obligation:      
Projected Benefit Obligation, January 1 216.0 224.3  
Service cost 7.6 1.6 $ 2.4
Interest cost 12.2 8.5 11.1
Amendments, curtailments and settlements 14.9 16.1  
Actuarial (gain) loss 7.3 (23.1)  
Benefits paid (14.7) (11.7)  
Acquisition 398.2 0.0  
Foreign currency translation 13.9 0.3  
Projected Benefit Obligation, December 31 655.4 216.0 224.3
Fair value of plan assets:      
Fair value of plan assets, January 1 45.9 45.5  
Actual return on plan assets 5.3 2.0  
Employer contributions 11.6 10.6  
Benefits paid (14.7) (11.7)  
Acquisition 332.9 0.0  
Foreign currency translation and other 11.2 (0.5)  
Fair value of plan assets, December 31 392.2 45.9 45.5
Funded Status [Abstract]      
Funded status, December 31 (263.2) (170.1)  
Funded status recognized in the balance sheet:      
Other assets 15.7 1.5  
Other current liabilities (23.1) (10.7)  
Long-term liabilities (255.8) (160.9)  
Amounts Recorded in Balance Sheet $ (263.2) $ (170.1)  
Weighted Average Assumptions Used to Determine Benefit Obligation [Abstract]      
Discount rate 5.00% 5.20%  
Compensation increases 3.80% 2.50%  
Accumulated benefit obligation $ 645.0 $ 169.1  
Plans with Benefit Obligations in Excess of Plan Assets [Abstract]      
Benefit obligation (622.8) (208.3)  
Plan assets 343.9 36.7  
Plans with benefit obligations in excess of plan assets (278.9) (171.6)  
Estimated Future Benefit Payments [Abstract]      
2026 47.8    
2027 40.4    
2028 45.1    
2029 46.6    
2030 48.1    
2031 - 2035 241.6    
Postemployment Arrangements [Member]      
Components of Net Periodic Benefit Expense      
Service cost 2.2 2.9 3.4
Interest cost 5.7 5.9 5.7
Expected return on plan assets 0.0 0.0 0.0
Amortization of prior service cost 3.7 4.4 3.8
Amortization of actuarial loss 0.0 0.2 0.0
Net periodic benefit expense 11.6 13.4 $ 12.9
Amounts Recognized in Accumulated Other Comprehensive Income [Abstract]      
Unrecognized actuarial gains and losses and unrecognized prior service cost 28.5 25.3  
Unrecognized actuarial gains and losses and unrecognized prior service cost, net of tax 20.2 $ 17.6  
Unrecognized actuarial gains and losses expected to be amortized in the next year $ 2.9    
Weighted Average Assumptions Used to Determine the Net Periodic Benefit Expense [Abstract]      
Discount rate 4.90% 4.50% 4.70%
Compensation increases 3.50% 3.50% 3.50%
Defined benefit pension plans, contributions by employer $ 0.0 $ 0.0  
Benefit obligation:      
Projected Benefit Obligation, January 1 126.6 142.2  
Service cost 2.2 2.9 $ 3.4
Interest cost 5.7 5.9 5.7
Amendments, curtailments and settlements 1.4 (0.6)  
Actuarial (gain) loss 6.5 (12.4)  
Benefits paid (14.0) (11.4)  
Acquisition 15.1 0.0  
Foreign currency translation 0.0 0.0  
Projected Benefit Obligation, December 31 143.5 126.6 142.2
Fair value of plan assets:      
Fair value of plan assets, January 1 0.0 0.0  
Actual return on plan assets 0.0 0.0  
Employer contributions 0.0 0.0  
Benefits paid 0.0 0.0  
Acquisition 0.0 0.0  
Foreign currency translation and other 0.0 0.0  
Fair value of plan assets, December 31 0.0 0.0 $ 0.0
Funded Status [Abstract]      
Funded status, December 31 (143.5) (126.6)  
Funded status recognized in the balance sheet:      
Other assets 0.0 0.0  
Other current liabilities (13.5) (13.5)  
Long-term liabilities (130.0) (113.1)  
Amounts Recorded in Balance Sheet $ (143.5) $ (126.6)  
Weighted Average Assumptions Used to Determine Benefit Obligation [Abstract]      
Discount rate 4.90% 5.30%  
Compensation increases 3.50% 3.50%  
Estimated Future Benefit Payments [Abstract]      
2026 $ 15.1    
2027 15.5    
2028 16.0    
2029 14.9    
2030 13.1    
2031 - 2035 $ 52.6    
Senior Executive Retention Plan [Member]      
Defined benefit plans, plan information The Senior Executive Retention Plan provides annual payments to the participants or to their beneficiaries upon termination following at least seven years of service with Omnicom or its subsidiaries. A participant’s annual benefit is payable for 15 consecutive calendar years following termination, but in no event prior to age 55. The annual benefit is generally equal to the lesser of (i) the participant’s final average pay times an applicable percentage, which is based upon the executive’s years of service as an executive officer, not to exceed 35% or (ii) $1.5 million adjusted for cost-of-living, not to exceed 2.5% per year. The Senior Executive Retention Plan is not funded, and benefits are paid when due.    
Key Executive Retention Plan [Member]      
Defined benefit plans, plan information The Key Executive Retention Plan provides annual payments to the participants or to their beneficiaries upon termination following at least six years of service from the date of the participant’s award agreement with Omnicom or its subsidiaries. A participant’s annual benefit is payable for 12 consecutive calendar years following termination, but in no event prior to age 55. The annual benefit is equal to the lesser of (i) the participant’s final average pay times an applicable percentage, which is based upon the employee’s years of service, not to exceed 65% or (ii) $1.0 million. The annual benefit vests 100% after six years of service from the date of the award agreement. The Key Executive Retention Plan is not funded, and benefits are paid when due.    
v3.25.4
Severance and Repositioning Costs (Details) - USD ($)
$ in Millions
9 Months Ended 12 Months Ended
Sep. 30, 2025
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Severance and Repositioning Costs [Abstract]        
Severance   $ 786.0    
Real estate repositioning   380.6    
Contract terminations and other   80.4    
Total severance and repositioning costs $ 127.4 1,247.0 $ 57.8 $ 191.5
Severance, cash items   786.0    
Real estate repositioning, cash items   0.0    
Contract terminations and other, cash items   80.4    
Severance and repositioning costs, cash items   866.4    
Severance, non-cash items   0.0    
Real estate repositioning, non-cash items   380.6    
Contract terminations and other, non-cash items   0.0    
Severance and repositioning costs, non-cash items   380.6    
Severance and repositioning costs $ 127.4 $ 1,247.0 57.8 191.5
Severance and Repositioning Costs, after-tax     $ 42.9 $ 145.5
v3.25.4
Loss on Assets Held for Sale or Dispositions of Subsidiaries (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Loss on Assets Held for Sale or Dispositions of Subsidiaries [Abstract]      
Accounts receivable $ 623.4    
Work in process 240.7    
Other current assets 116.8    
Property and Equipment, net 13.1    
Other assets 18.2    
Total Assets Held for Sale or Disposition 1,012.2 $ 0.0  
Accounts payable 669.7    
Customer advances 377.5    
Other current liabilities 213.8    
Total Liabilities Held for Sale or Disposition 1,261.0 0.0  
Proceeds from disposition of subsidiary     $ 180.5
Gain on disposition of subsidiary $ (547.1) $ 0.0 $ 78.8
v3.25.4
Supplemental Cash Flow Data (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Change in Operating Capital [Abstract]      
Increase (Decrease) in Accounts Receivable $ 557.0 $ (597.1) $ (513.9)
Increase (Decrease) in work in progress and other current assets 165.1 (316.9) (121.8)
Increase in accounts payable 2,145.1 997.5 602.3
(Decrease) in customer advances, taxes payable and other current liabilities (2,318.9) (229.1) (399.6)
Increase (Decrease) in Other Operating Assets and Liabilities, Net 163.8 (85.6) (29.9)
Increase (decrease) in operating capital (712.1) 231.2 462.9
Interest paid 175.7 156.4 162.8
Operating leases 1,276.2 231.1  
Finance leases 35.2 47.1  
Income taxes paid:      
US - Federal 201.0    
US - State & Local 36.6    
Total income taxes paid 531.3 544.1 474.3
United Kingdom      
Income taxes paid:      
Income tax paid, foreign 42.2    
Germany      
Income taxes paid:      
Income tax paid, foreign 56.1    
Other      
Income taxes paid:      
Income tax paid, foreign 195.4    
Additional Paid-in Capital      
Income taxes paid:      
Acquisition of IPG $ 8,872.9 $ 0.0 $ 0.0
v3.25.4
Noncontrolling Interests (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Changes in Ownership Interests in Less Than 100% Owned Subsidiaries [Abstract]      
Net income attributed to Omnicom Group Inc. $ (54.5) $ 1,480.6 $ 1,391.4
Net transfers (to) from noncontrolling interests (38.6) (10.0) (88.1)
Change from net income attributed to Omnicom Group Inc. and transfers (to) from noncontrolling interests $ (93.1) $ 1,470.6 $ 1,303.3
v3.25.4
Leases and Property and Equipment (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Lease Cost [Abstract]    
Operating lease cost $ 239.3 $ 209.6
Variable lease cost 23.0 16.5
Short-term lease cost 3.9 3.9
Sublease income (6.0) (0.9)
Total Operating Lease Cost 260.2 229.1
Finance leases, Depreciation of ROU assets 57.3 58.9
Finance leases, Interest 8.1 8.3
Total Finance Lease Cost 65.4 67.2
Total Lease Cost 325.6 296.3
Maturities of Lease Liabilities [Abstract]    
Operating Leases Payments, 2026 528.6  
Operating Leases Payments, 2027 446.2  
Operating Leases Payments, 2028 354.9  
Operating Leases Payments, 2029 277.5  
Operating Leases Payments, 2030 193.5  
Operating Leases Payments, Thereafter 659.0  
Operating Leases Payments, Total lease payments 2,459.7  
Operating Leases Payments, Less: Interest 412.3  
Operating Leases Payments, Present Value of Lease Liabilities 2,047.4 1,018.7
Finance Leases Payments, 2026 46.2  
Finance Leases Payments, 2027 31.5  
Finance Leases Payments, 2028 18.6  
Finance Leases Payments, 2029 8.1  
Finance Leases Payments, 2030 1.7  
Finance Leases Payments, Thereafter 0.7  
Finance Leases Payments, Total lease payments 106.8  
Finance Leases Payments, Less: Interest 2.3  
Finance Leases Payments, Present Value of Lease Liabilities 104.5  
Balance Sheet Classification and Weighted Average Remaining Lease Term and Weighted Average Discount Rate Related to Operating Leases [Abstract]    
Operating Lease Right-Of-Use Assets $ 1,379.8 $ 1,043.6
Operating lease liability, current, balance sheet classification Other current liabilities Other current liabilities
Operating lease liability, current $ 430.4 $ 204.5
Long-Term Liability - Operating Leases 1,617.0 814.2
Operating lease liability, total $ 2,047.4 $ 1,018.7
Operating leases, weighted average remaining lease term 4 years 9 months 18 days 6 years 2 months 12 days
Operating leases, weighted average discount rate 3.80% 3.90%
Property and Equipment and Finance Leases [Abstract]    
Property and equipment - owned $ 1,999.3 $ 1,520.3
Equipment under finance leases 397.8 401.3
Property and Equipment, Gross 2,397.1 1,921.6
Property and Equipment, accumulated depreciation (1,386.8) (1,096.9)
Property and Equipment, Net $ 1,010.3 $ 824.7
Finance leases, weighted average remaining lease term 2 years 9 months 18 days 2 years 7 months 6 days
Finance leases, weighted average discount rate 8.70% 7.30%
Other Current Liabilities    
Maturities of Lease Liabilities [Abstract]    
Finance Leases Payments, Present Value of Lease Liabilities $ 104.5  
Other Noncurrent Liabilities    
Maturities of Lease Liabilities [Abstract]    
Finance Leases Payments, Present Value of Lease Liabilities $ 104.5  
v3.25.4
Temporary Equity - Redeemable Noncontrolling Interests (Details) - USD ($)
$ in Millions
Dec. 31, 2025
Dec. 31, 2024
Temporary Equity - Redeemable Noncontrolling Interests [Abstract]    
Redeemable noncontrolling interest $ 363.2 $ 429.0
Redeemable noncontrolling interests, currently exercisable $ 164.5  
v3.25.4
Accumulated Other Comprehensive Income (Loss) (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Changes in Accumulated Other Comprehensive Income (Loss)    
Beginning balance $ 4,745.9 $ 4,225.1
Ending balance 12,693.0 4,745.9
Cash Flow Hedge    
Changes in Accumulated Other Comprehensive Income (Loss)    
Beginning balance (5.0) (8.1)
Other comprehensive income (loss) before reclassifications 0.0 0.0
Reclassification from accumulated other comprehensive income (loss) 3.7 3.1
Ending balance (1.3) (5.0)
Pension and Other Postemployment Benefits    
Changes in Accumulated Other Comprehensive Income (Loss)    
Beginning balance (25.5) (42.7)
Other comprehensive income (loss) before reclassifications (18.2) 13.1
Reclassification from accumulated other comprehensive income (loss) 3.5 4.1
Ending balance (40.2) (25.5)
Foreign Currency Translation    
Changes in Accumulated Other Comprehensive Income (Loss)    
Beginning balance (1,445.4) (1,286.8)
Other comprehensive income (loss) before reclassifications 220.7 (158.6)
Reclassification from accumulated other comprehensive income (loss) 0.4 0.0
Ending balance (1,224.3) (1,445.4)
Accumulated Other Comprehensive Income (Loss)    
Changes in Accumulated Other Comprehensive Income (Loss)    
Beginning balance (1,475.9) (1,337.6)
Other comprehensive income (loss) before reclassifications 202.5 (145.5)
Reclassification from accumulated other comprehensive income (loss) 7.6 7.2
Ending balance $ (1,265.8) $ (1,475.9)
v3.25.4
Fair Value (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Liabilities:    
Contingent purchase price obligations $ 214.9 $ 220.1
Carrying Amount    
Assets:    
Cash and cash equivalents 6,881.1 4,339.4
Marketable equity securities 0.9 0.9
Non-marketable equity securities 62.1 36.8
Cross currency swaps - net investment hedge 7.1 9.3
Liabilities:    
Short-term debt 62.0 21.3
Foreign currency derivatives 0.0 0.1
Contingent purchase price obligations 214.9 220.1
Long-Term Debt, including current portion 9,054.5 6,035.3
Fair Value    
Assets:    
Cash and cash equivalents 6,881.1 4,339.4
Marketable equity securities 0.9 0.9
Non-marketable equity securities 62.1 36.8
Cross currency swaps - net investment hedge 7.1 9.3
Liabilities:    
Short-term debt 62.0 21.3
Foreign currency derivatives 0.0 0.1
Contingent purchase price obligations 214.9 220.1
Long-Term Debt, including current portion 8,818.9 5,664.9
Contingent purchase price obligations    
Changes in Contingent Purchase Price Obligations [Roll Forward]    
January 1 220.1 229.5
Acquisitions 37.7 39.2
Revaluation and interest 5.2 (5.1)
Payments (48.4) (42.4)
Foreign currency translation 0.3 (1.1)
December 31 214.9 220.1
Fair Value, Recurring [Member]    
Assets:    
Cash and cash equivalents 6,881.1 4,339.4
Marketable equity securities 0.9 0.9
Cross currency swaps - net investment hedge 7.1 9.3
Liabilities:    
Foreign currency derivatives   0.1
Contingent purchase price obligations 214.9 220.1
Fair Value, Recurring [Member] | Level 1    
Assets:    
Cash and cash equivalents 6,881.1 4,339.4
Marketable equity securities 0.9 0.9
Fair Value, Recurring [Member] | Level 2    
Assets:    
Cross currency swaps - net investment hedge 7.1 9.3
Liabilities:    
Foreign currency derivatives   0.1
Fair Value, Recurring [Member] | Level 3    
Liabilities:    
Contingent purchase price obligations $ 214.9 $ 220.1
v3.25.4
Derivative Instruments and Hedging Activities (Details) - Designated as Hedging Instrument [Member]
£ in Millions, $ in Millions
12 Months Ended
Dec. 31, 2025
USD ($)
Dec. 31, 2024
USD ($)
Dec. 31, 2025
GBP (£)
Foreign Exchange Contract [Member] | Fair Value Hedge [Member]      
Derivative instruments, notional amount $ 27.4 $ 4.7  
Derivative instrument, terms The terms of our forward foreign exchange contracts are generally less than 90 days.    
Cross Currency Interest Rate Contract | Net Investment Hedging      
Derivative instrument, reduction of interest expense $ 10.3 $ 6.6  
Derivative instrument, reduction of interest expense, income statement location Interest Expense Interest Expense  
Cross currency swaps - net investment hedge $ 7.1 $ 9.3  
Cross Currency Interest Rate Swap - JPY/USD | Net Investment Hedging      
Derivative instruments, notional amount $ 181.0    
Cross Currency Interest Rate Swap - GBP/EUR | Net Investment Hedging      
Derivative instruments, notional amount | £     £ 325.0
v3.25.4
Subsequent Events (Details) - Subsequent Event
$ in Millions
Feb. 19, 2026
USD ($)
Subsequent Event [Line Items]  
Share repurchase program, authorized amount $ 5,000.0
Accelerated share repurchase program, amount $ 2,500.0
v3.25.4
SCHEDULE II - VALUATION AND QUALIFYING ACCOUNTS (Details) - Allowance for Doubtful Accounts - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Valuation accounts deducted from assets:      
Balance Beginning of Period $ 15.0 $ 17.2 $ 24.7
Charged to Costs and Expenses 3.0 (2.7) (2.8)
Removal of Uncollectible Receivables (7.0) 0.9 (5.1)
Translation Adjustment Increase (Decrease) 0.9 (0.4) 0.4
Balance End of Period $ 11.9 $ 15.0 $ 17.2