PROCTER & GAMBLE CO, 11-K filed on 6/4/2026
Annual Report of Employee Stock Plans
v3.26.1
Cover
 12 Months Ended
Dec. 31, 2025
Document Information [Line Items]  
Document Type 11-K
Entity Registrant Name Procter & Gamble Co
Amendment Flag false
Entity Central Index Key 0000080424
EBP 002  
Document Information [Line Items]  
Document Type 11-K
Entity Registrant Name Procter & Gamble Co
Amendment Flag false
Entity Central Index Key 0000080424
v3.26.1
STATEMENTS OF NET ASSETS AVAILABLE FOR BENEFITS - EBP 002 - USD ($)
Dec. 31, 2025
Dec. 31, 2024
EBP, Statement of Net Asset Available for Benefit [Line Items]    
Total Investments $ 53,817,952 $ 54,150,813
Receivables:    
Other 21,076 26,068
Total receivables 21,076 26,068
Total Assets 53,839,028 54,176,881
NET ASSETS AVAILABLE FOR BENEFITS 53,839,028 54,176,881
Cash    
EBP, Statement of Net Asset Available for Benefit [Line Items]    
Total Investments 9,765 8,723
The Procter & Gamble Company common stock    
EBP, Statement of Net Asset Available for Benefit [Line Items]    
Total Investments 16,550,299 20,893,884
The J.M. Smucker Company common stock    
EBP, Statement of Net Asset Available for Benefit [Line Items]    
Total Investments 38,733 47,021
Common collective trust fund    
EBP, Statement of Net Asset Available for Benefit [Line Items]    
Total Investments 38,021 41,442
Mutual Funds    
EBP, Statement of Net Asset Available for Benefit [Line Items]    
Total Investments $ 37,181,134 $ 33,159,743
v3.26.1
STATEMENTS OF CHANGES IN NET ASSETS AVAILABLE FOR BENEFITS - EBP 002 - USD ($)
 12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
CONTRIBUTIONS:    
Participant contributions $ 307,907 $ 306,528
Employer contributions 74,830 74,200
Total Contributions 382,737 380,728
INVESTMENT INCOME:    
Net (depreciation)/appreciation in fair value of investments 787,851 6,790,223
Dividends and interest 1,263,907 1,221,541
NET INVESTMENT INCOME 2,051,758 8,011,764
DEDUCTIONS:    
Benefits paid to participants 2,739,098 4,287,023
Administrative expenses 33,250 33,740
Total Deductions 2,772,348 4,320,763
NET (DECREASE)/INCREASE IN NET ASSETS (337,853) 4,071,729
NET ASSETS AVAILABLE FOR BENEFITS:    
Beginning of year 54,176,881 50,105,152
End of year $ 53,839,028 $ 54,176,881
v3.26.1
DESCRIPTION OF THE PLAN
 12 Months Ended
Dec. 31, 2025
EBP 002  
EBP, Description of Plan [Line Items]  
DESCRIPTION OF THE PLAN DESCRIPTION OF THE PLAN
The following description of The Procter & Gamble Commercial Company Employees’ Savings Plan (the “Plan”) provides only general information. Participants should refer to the Plan document for a more complete description of the Plan’s provisions.
General — The Plan is a defined contribution plan covering all eligible employees of The Procter & Gamble Commercial, LLC (the “Plan Sponsor”), a subsidiary of The Procter & Gamble Company (P&G). In order to be eligible to participate in the Plan, employees must be residents of Puerto Rico and have completed one year of service. The Procter & Gamble U.S. Business Services Company controls and manages the operation and administration of the Plan. Alight Solutions LLC serves as the recordkeeper of the Plan. The Northern Trust Company serves as the custodian of the Plan. Banco Popular de Puerto Rico serves as the trustee of the Plan. The Plan is subject to the provisions of the Employee Retirement Income Security Act of 1974 (ERISA).

Contributions — Each year, participants may contribute up to 10% of their pretax annual compensation, as defined in the Plan, not exceeding the maximum deferral amount specified by Puerto Rico law. Participants may also contribute amounts representing distributions from other Puerto Rico qualified defined benefit or defined contribution plans. The Plan Sponsor contributes 40% of the first 5% of eligible compensation that a participant contributes to the Plan. Contributions are subject to certain PR Code limitations. Participant and Plan Sponsor contributions are recorded when withheld.
Participant Accounts — Individual accounts are maintained for each Plan participant. Each participant’s account is credited with the participant’s contribution, Plan Sponsor contributions, and allocations of Plan earnings, and charged with withdrawals and an allocation of Plan losses and administrative expenses. Allocations are based on account balances, as defined. The benefit to which a participant is entitled is the benefit that can be provided from the participant’s vested account.
Investments — Participants direct the investment of their contributions and account balances into various investment options offered by the Plan. The Plan Sponsor contributions are automatically invested in The Procter & Gamble Company common stock (“P&G common stock”). The Plan currently offers seven mutual funds (including a money market mutual fund) as investment options for participants.
Vesting — Participants are vested immediately in their contributions, plus actual earnings thereon. The Plan Sponsor contributions plus actual earnings thereon are 100% vested upon the occurrence of any of the following events: completion of three years of credited service; attaining age 65; total disability or death while employed by the Plan Sponsor.
Payment of Benefits — On termination of service, death, or disability, a participant may receive the value of the vested interest in his or her account as a lump-sum distribution or as P&G common stock, with any fractional share of stock paid in cash. Participants are also eligible to make hardship withdrawals in the event of certain financial hardships.

Notes Receivable from Participants — Loans to participants are not permitted under the Plan.
Forfeited Accounts — At December 31, 2025 and 2024, forfeited non-vested accounts totaled $2,665 and $791, respectively. These accounts can be used to reduce future Plan Sponsor contributions. During the year ended December 31, 2025 and 2024, no forfeited non-vested account monies were used.
v3.26.1
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
 12 Months Ended
Dec. 31, 2025
EBP 002  
EBP, Accounting Policy [Line Items]  
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Basis of Accounting — The accompanying financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (GAAP).
Use of Estimates — The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities, and changes therein and disclosure of contingent assets and liabilities. Actual results could differ from those estimates.
Risks and Uncertainties — The Plan provides for various investment options in common stocks, a money market fund, and in registered investment companies which invest in combinations of stocks, bonds, fixed income securities, mutual funds, and other investment securities. Investment securities are exposed to various risks, such as interest rate risk, credit risk, and overall market volatility. Market risks include global events which could impact the value of investment securities, such as a pandemic or international conflict. Due to the level of risk associated with certain investment securities, it is at least reasonably possible that such changes could materially affect participants’ account balances and the amounts reported in the Statements of Net Assets Available for Benefits.

Concentrations of Investments - Included in investments at December 31, 2025 and 2024, are shares of P&G common stock of $16,550,299 and $20,893,884, respectively. This investment represents 30.8% percent and 38.6% percent of total investments at December 31, 2025 and 2024, respectively.

Investment Valuation and Income Recognition — The Plan’s investments are stated at fair value. Fair value of a financial instrument is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. Quoted market prices are used to value investments.
Purchases and sales of securities are recorded on a trade-date basis. Interest income is recorded on the accrual basis. Dividends are recorded on the ex-dividend date. Net appreciation/(depreciation) includes the Plan’s gains and losses on investments bought and sold as well as held throughout the year.
Management fees and operating expenses charged to the Plan for investments in mutual funds are deducted from income earned daily and are not separately reflected. Consequently, management fees and operating expenses are reflected as a reduction of investment return for such investments.
Excess Contributions Payable — The Plan is required to return contributions received during the Plan year in excess of the Puerto Rican Internal Revenue Code (the “PRIRC”) limits. There were no excess contributions payable at December 31, 2025 and 2024.
Payment of Benefits — Benefit payments to participants are recorded upon distribution. There are no amounts allocated to accounts of persons who have elected to withdraw from the Plan but have not yet been paid at December 31, 2025 or 2024.
Administrative Expenses — Investment management expenses are paid by the Plan and are netted against investment income. Recordkeeping fees of the Plan are paid by participants through a reduction in their investment balances.
v3.26.1
FAIR VALUE MEASUREMENT
 12 Months Ended
Dec. 31, 2025
EBP 002  
EBP, Investment, Fair Value and NAV [Line Items]  
FAIR VALUE MEASUREMENT FAIR VALUE MEASUREMENT
ASC 820, Fair Value Measurement, provides a framework for measuring fair value. That framework provides a fair value hierarchy that prioritizes the inputs to valuation techniques used to measure fair value, as follows: Level 1, which refers to securities valued using unadjusted quoted prices from active markets for identical assets; Level 2, which refers to securities not traded on an active market but for which observable market inputs are readily available; and Level 3, which refers to securities valued based on significant unobservable inputs.  There are no Level 2 or Level 3 investments in this plan. Assets are classified in their entirety based on the lowest level of input that is significant to the fair value measurement.
Asset Valuation Methodologies — Valuation methodologies maximize the use of relevant observable inputs and minimize the use of unobservable inputs. The following is a description of the valuation methodologies used for assets measured at fair value. There have been no changes in the methodologies used at December 31, 2025 and 2024.
Cash — Held primarily in short-duration, highly liquid securities, which are valued at cost plus accrued interest.
Common Stocks — Valued at the closing price reported on the active market on which the individual securities are traded.
Mutual Funds — Valued at the daily closing price as reported by the fund. Mutual funds held by the Plan are open-ended mutual funds that are registered with the Securities and Exchange Commission. These funds are required to publish their daily net asset value (NAV) and to transact at that price. The mutual funds held by the Plan are actively traded.
Transfers between Levels — The availability of observable market data is monitored to assess the appropriate classification of financial instruments within the fair value hierarchy. Changes in economic conditions or model-based valuation techniques may require the transfer of financial instruments from one fair value level to another. The Plan’s policy is to recognize transfers between levels at the actual date of the event or change in circumstances that caused the transfer. For the years ended December 31, 2025 and 2024, there were no transfers between levels.
We evaluate the significance of transfers between levels based upon the nature of the financial instrument and size of the transfer relative to the total net assets available for benefits.
Common Collective Trust Fund - As permitted by accounting principles generally accepted in the United States of America, the Plan uses NAV as a practical expedient to determine the fair value of the common collective trust fund. NAV is based on the fair value of the underlying investments held by the fund less its liabilities. Participant transactions (purchases and sales) may occur daily. Redemption for the common collective trust is permitted daily with no other restrictions or notice periods and there are no unfunded commitments. In accordance with GAAP, the common collective trust fund measured at NAV has not been classified in the fair value hierarchy. The fair value amounts presented in the table below are intended to permit reconciliation to the amounts presented in the Statements of Net Assets Available for Benefits.
The following tables set forth by level within the fair value hierarchy a summary of the Plan’s investments measured at fair value on a recurring basis at December 31, 2025 and 2024:
20252024
Cash - Level 1$9,765 $8,723 
Common stock - Level 116,589,032 20,940,905 
Mutual Funds - Level 137,181,134 33,159,743 
Sub-Total - Level 153,779,931 54,109,371 
Investment measured at NAV - Common collective trust fund38,021 41,442 
Total$53,817,952 $54,150,813 
v3.26.1
NON-PARTICIPANT DIRECTED INVESTMENT
 12 Months Ended
Dec. 31, 2025
EBP 002  
EBP, Nonparticipant-Directed Investment [Line Items]  
NON-PARTICIPANT DIRECTED INVESTMENT NON-PARTICIPANT DIRECTED INVESTMENT
Company common stock is considered to be non-participant directed under the guidance of ASC 962-325, Plan Accounting - Defined Contribution Pension Plans – Investments - Other.
20252024
Net assets - The Procter & Gamble Company common stock$16,550,299 $20,893,884 

Information about the net assets and the significant components of the changes in net assets relating to the non-participant directed investment (P&G common stock) as of December 31, 2025 and 2024, and for the years then ended, is as follows:
20252024
  Changes in net assets:
 Contributions$74,544 $78,439 
 Net (depreciation)/appreciation in fair value of investments(2,886,516)2,819,639 
 Dividends503,238 515,430 
 Benefits paid to participants(633,723)(2,175,350)
 Net transfers to participant-directed investments(1,391,610)(482,008)
 Management fees(9,518)(12,835)
Net Change(4,343,585)743,315 
The Procter & Gamble Company common stock - beginning of year20,893,884 20,150,569 
The Procter & Gamble Company common stock - end of year$16,550,299 $20,893,884 
v3.26.1
RELATED PARTY TRANSACTIONS AND EXEMPT PARTY-IN-INTEREST TRANSACTIONS
 12 Months Ended
Dec. 31, 2025
EBP 002  
EBP, Related Party and Party-in-Interest Transactions [Line Items]  
RELATED PARTY TRANSACTIONS AND EXEMPT PARTY-IN-INTEREST TRANSACTIONS RELATED PARTY TRANSACTIONS AND EXEMPT PARTY-IN-INTEREST TRANSACTIONS
Certain Plan investments are funds managed by Banco Popular de Puerto Rico and Northern Trust Company, including an interest-bearing deposit account. Transactions with the recordkeeper, trustee,
and custodian qualify as party-in-interest transactions. Fees paid for the investment management services were included as a reduction of the return earned on each fund.
The Plan held shares of the P&G common stock and recorded dividend income on the shares for the years ended December 31, 2025 and 2024, as follows:
20252024
Common stock:
Shares115,486 124,628 
Cost$8,948,880 $9,294,026 
Dividend income$503,238 $515,430 
During the years ended December 31, 2025 and 2024, the Plan’s investment in P&G common stock, including gains and losses on investments bought and sold as well as held during the year, depreciated in value by $2,886,516 and appreciated by $2,819,639, respectively.
v3.26.1
PLAN TERMINATION
 12 Months Ended
Dec. 31, 2025
EBP 002  
EBP, Description of Plan [Line Items]  
PLAN TERMINATION PLAN TERMINATION
Although it has not expressed any intention to do so, the Plan Sponsor has the right under the Plan to discontinue contributions at any time and to terminate the Plan subject to the provisions set forth in ERISA. In the event the Plan is terminated participants would become 100% vested in their accounts.
v3.26.1
TAX STATUS
 12 Months Ended
Dec. 31, 2025
EBP 002  
EBP, Tax Status [Line Items]  
TAX STATUS TAX STATUS
The Plan is exempt from Puerto Rico income taxes under the provisions of the Puerto Rico (“PR”) Internal Revenue Code of 2011, as amended Section 1081.01 (“PR Code”), enacted on January 31, 2011. The 2011 PR Code replaced the 1994 PR Code, as amended. The 2011 PR Code modified rules concerning contribution limits, coverage requirements, non-discrimination testing, and other matters. The 2011 PR Code also provided for certain changes applicable to plans sponsored by entities under common control. These changes were effective for periods commencing after December 31, 2010, with certain additional requirements beginning on January 1, 2012. The Plan is not qualified under Section 401(a) of the U.S. Internal Revenue Code, but it is exempt from U.S. taxation under Section 1022 of the Employee Retirement Income Security Act of 1974. The Plan is subject to routine audits by taxing jurisdictions at any time. The Plan Sponsor and Plan management believe that the Plan is currently designed and operated in compliance with the applicable requirements of the 2011 PR Code and the Plan and the related trust continue to be tax-exempt. Therefore, no provision for income taxes has been reflected in the Plan’s financial statements.
v3.26.1
Schedule H, Line 4i – Schedule of Assets (Held At End of Year)
 12 Months Ended
Dec. 31, 2025
EBP 002  
EBP, Schedule of Asset Held for Investment [Line Items]  
Schedule H, Line 4i – Schedule of Assets (Held At End of Year)
FORM 5500, SCHEDULE H, PART IV, LINE 4i — SCHEDULE OF ASSETS (HELD AT END OF YEAR)
AS OF DECEMBER 31, 2025

EIN: 66-0676831
PLAN NUMBER: 002
Identity of IssueDescription of InvestmentCostFair Value
*The Procter & Gamble CompanyCommon stock$8,948,880 $16,550,299 
The J.M. Smucker CompanyCommon stock**38,733 
Vanguard FTSE All-World EX US Index FundMutual fund**2,307,145 
Vanguard Balanced Index FundMutual fund**5,620,959 
Vanguard Small Cap Index FundMutual fund**5,435,511 
Vanguard Inflation Protected Securities FundMutual fund**1,121,472 
Vanguard Total Bond Market Index FundMutual fund**1,962,919 
Vanguard Treasury Money Market-Inst FundMutual fund**4,410,204 
Vanguard Institutional Index FundMutual fund**16,322,924 
*Northern Trust Short Term Investment FundCommon Collective Trust**38,021 
*Banco Popular de P.R. (Time Deposit)
Time deposit open account bearing interest at a variable rate (2.843% at December 31, 2025)
**9,765 
Total$53,817,952 
*Party-in-interest.
**Cost information is not required for participant-directed investments and therefore is not included.
v3.26.1
Schedule H, Line 4j – Schedule of Reportable Transactions
 12 Months Ended
Dec. 31, 2025
EBP 002  
EBP, Schedule of Reportable Transaction [Line Items]  
Schedule H, Line 4j – Schedule of Reportable Transactions
FORM 5500, SCHEDULE H, PART IV, LINE 4j — SCHEDULE OF REPORTABLE TRANSACTIONS
FOR THE YEAR ENDED DECEMBER 31, 2025

EIN: 66-0676831
PLAN NUMBER: 002
SINGLE TRANSACTIONS — None.
SERIES OF TRANSACTIONS
Description of AssetPurchase AmountSales AmountCost of AssetCurrent Value of Asset on Transaction DateNet Gain on Sale
The Procter & Gamble Company common stock$681,311 (49)$— $681,311 $681,311 
The Procter & Gamble Company common stock— 2,138,498 (40)1,026,456 2,138,498 1,112,042 
NOTES:
All transactions are related to Party-in-interest.
The number in parentheses represents the number of transactions in the series.
v3.26.1
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies) - EBP 002
 12 Months Ended
Dec. 31, 2025
EBP, Accounting Policy [Line Items]  
Basis of Accounting
Basis of Accounting — The accompanying financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (GAAP).
Use of Estimates
Use of Estimates — The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities, and changes therein and disclosure of contingent assets and liabilities. Actual results could differ from those estimates.
Risks and Uncertainties
Risks and Uncertainties — The Plan provides for various investment options in common stocks, a money market fund, and in registered investment companies which invest in combinations of stocks, bonds, fixed income securities, mutual funds, and other investment securities. Investment securities are exposed to various risks, such as interest rate risk, credit risk, and overall market volatility. Market risks include global events which could impact the value of investment securities, such as a pandemic or international conflict. Due to the level of risk associated with certain investment securities, it is at least reasonably possible that such changes could materially affect participants’ account balances and the amounts reported in the Statements of Net Assets Available for Benefits.
Investment Valuation and Income Recognition
Investment Valuation and Income Recognition — The Plan’s investments are stated at fair value. Fair value of a financial instrument is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. Quoted market prices are used to value investments.
Purchases and sales of securities are recorded on a trade-date basis. Interest income is recorded on the accrual basis. Dividends are recorded on the ex-dividend date. Net appreciation/(depreciation) includes the Plan’s gains and losses on investments bought and sold as well as held throughout the year.
Management fees and operating expenses charged to the Plan for investments in mutual funds are deducted from income earned daily and are not separately reflected. Consequently, management fees and operating expenses are reflected as a reduction of investment return for such investments.
Payment of Benefits
Payment of Benefits — Benefit payments to participants are recorded upon distribution. There are no amounts allocated to accounts of persons who have elected to withdraw from the Plan but have not yet been paid at December 31, 2025 or 2024.
Administrative Expenses
Administrative Expenses — Investment management expenses are paid by the Plan and are netted against investment income. Recordkeeping fees of the Plan are paid by participants through a reduction in their investment balances.
v3.26.1
FAIR VALUE MEASUREMENT (Tables)
 12 Months Ended
Dec. 31, 2025
EBP 002  
EBP, Investment, Fair Value and NAV [Line Items]  
EBP, Investment, Fair Value and NAV
The following tables set forth by level within the fair value hierarchy a summary of the Plan’s investments measured at fair value on a recurring basis at December 31, 2025 and 2024:
20252024
Cash - Level 1$9,765 $8,723 
Common stock - Level 116,589,032 20,940,905 
Mutual Funds - Level 137,181,134 33,159,743 
Sub-Total - Level 153,779,931 54,109,371 
Investment measured at NAV - Common collective trust fund38,021 41,442 
Total$53,817,952 $54,150,813 
v3.26.1
NON-PARTICIPANT DIRECTED INVESTMENT (Tables)
 12 Months Ended
Dec. 31, 2025
EBP 002  
EBP, Nonparticipant-Directed Investment [Line Items]  
EBP, Nonparticipant-Directed Investment
20252024
Net assets - The Procter & Gamble Company common stock$16,550,299 $20,893,884 
Information about the net assets and the significant components of the changes in net assets relating to the non-participant directed investment (P&G common stock) as of December 31, 2025 and 2024, and for the years then ended, is as follows:
20252024
  Changes in net assets:
 Contributions$74,544 $78,439 
 Net (depreciation)/appreciation in fair value of investments(2,886,516)2,819,639 
 Dividends503,238 515,430 
 Benefits paid to participants(633,723)(2,175,350)
 Net transfers to participant-directed investments(1,391,610)(482,008)
 Management fees(9,518)(12,835)
Net Change(4,343,585)743,315 
The Procter & Gamble Company common stock - beginning of year20,893,884 20,150,569 
The Procter & Gamble Company common stock - end of year$16,550,299 $20,893,884 
v3.26.1
RELATED PARTY TRANSACTIONS AND EXEMPT PARTY-IN-INTEREST TRANSACTIONS (Tables)
 12 Months Ended
Dec. 31, 2025
EBP 002  
EBP, Related Party and Party-in-Interest Transactions [Line Items]  
EBP, Related Party and Party-in-Interest Transactions
The Plan held shares of the P&G common stock and recorded dividend income on the shares for the years ended December 31, 2025 and 2024, as follows:
20252024
Common stock:
Shares115,486 124,628 
Cost$8,948,880 $9,294,026 
Dividend income$503,238 $515,430 
v3.26.1
DESCRIPTION OF THE PLAN - Narrative (Details) - EBP 002
 12 Months Ended
Dec. 31, 2025
USD ($)
year
Dec. 31, 2024
USD ($)
EBP, Description of Plan [Line Items]    
Requisite service period 1 year  
Pretax, maximum annual compensation to total compensation, percentage 10.00%  
Matching percentage 40.00%  
Participant compensation matched, percentage 5.00%  
Vesting percentage 100.00%  
Vesting period 3 years  
Maximum vesting age | year 65  
Forfeited non-vested accounts | $ $ 2,665 $ 791
v3.26.1
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - EBP 002 - USD ($)
Dec. 31, 2025
Dec. 31, 2024
EBP, Accounting Policy [Line Items]    
Total Investments $ 53,817,952 $ 54,150,813
Excess contributions payable 0 0
The Procter & Gamble Company common stock    
EBP, Accounting Policy [Line Items]    
Total Investments $ 16,550,299 $ 20,893,884
Concentration of investment at fair value to total investments (in percent) 30.80% 38.60%
v3.26.1
FAIR VALUE MEASUREMENT - Investments Measured At Fair Value On A Recurring Basis (Details) - EBP 002 - USD ($)
Dec. 31, 2025
Dec. 31, 2024
EBP, Investment, Fair Value and NAV [Line Items]    
Total Investments $ 53,817,952 $ 54,150,813
Level 1    
EBP, Investment, Fair Value and NAV [Line Items]    
Total Investments 53,779,931 54,109,371
Cash    
EBP, Investment, Fair Value and NAV [Line Items]    
Total Investments 9,765 8,723
Cash | Level 1    
EBP, Investment, Fair Value and NAV [Line Items]    
Total Investments 9,765 8,723
Common stock | Level 1    
EBP, Investment, Fair Value and NAV [Line Items]    
Total Investments 16,589,032 20,940,905
Mutual Funds    
EBP, Investment, Fair Value and NAV [Line Items]    
Total Investments 37,181,134 33,159,743
Mutual Funds | Level 1    
EBP, Investment, Fair Value and NAV [Line Items]    
Total Investments 37,181,134 33,159,743
Common collective trust fund    
EBP, Investment, Fair Value and NAV [Line Items]    
Total Investments 38,021 41,442
Common collective trust fund | NAV    
EBP, Investment, Fair Value and NAV [Line Items]    
Total Investments $ 38,021 $ 41,442
v3.26.1
NON-PARTICIPANT DIRECTED INVESTMENT - Schedule Of Net Assets (Details) - EBP 002 - USD ($)
Dec. 31, 2025
Dec. 31, 2024
EBP, Nonparticipant-Directed Investment [Line Items]    
Net assets $ 53,817,952 $ 54,150,813
The Procter & Gamble Company common stock    
EBP, Nonparticipant-Directed Investment [Line Items]    
Net assets 16,550,299 20,893,884
The Procter & Gamble Company common stock | EBP, Nonparticipant-Directed    
EBP, Nonparticipant-Directed Investment [Line Items]    
Net assets $ 16,550,299 $ 20,893,884
v3.26.1
NON-PARTICIPANT DIRECTED INVESTMENT - Schedule Of Changes In Net Assets (Details) - EBP 002 - USD ($)
 12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
EBP, Nonparticipant-Directed Investment [Line Items]    
Contributions $ 382,737 $ 380,728
Net (depreciation)/appreciation in fair value of investments 787,851 6,790,223
Benefits paid to participants (2,739,098) (4,287,023)
Management fees (33,250) (33,740)
NET (DECREASE)/INCREASE IN NET ASSETS (337,853) 4,071,729
Beginning of year 54,176,881 50,105,152
End of year 53,839,028 54,176,881
The Procter & Gamble Company common stock    
EBP, Nonparticipant-Directed Investment [Line Items]    
Net (depreciation)/appreciation in fair value of investments (2,886,516) 2,819,639
Dividends 503,238 515,430
The Procter & Gamble Company common stock | EBP, Nonparticipant-Directed    
EBP, Nonparticipant-Directed Investment [Line Items]    
Contributions 74,544 78,439
Net (depreciation)/appreciation in fair value of investments (2,886,516) 2,819,639
Dividends 503,238 515,430
Benefits paid to participants (633,723) (2,175,350)
Net transfers to participant-directed investments (1,391,610) (482,008)
Management fees (9,518) (12,835)
NET (DECREASE)/INCREASE IN NET ASSETS (4,343,585) 743,315
Beginning of year 20,893,884 20,150,569
End of year $ 16,550,299 $ 20,893,884
v3.26.1
RELATED PARTY TRANSACTIONS AND EXEMPT PARTY-IN-INTEREST TRANSACTIONS - Schedule Of Common Stock (Details) - EBP 002 - The Procter & Gamble Company common stock - USD ($)
 12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
EBP, Related Party and Party-in-Interest Transactions [Line Items]    
Shares 115,486 124,628
Cost $ 8,948,880 $ 9,294,026
Dividends $ 503,238 $ 515,430
v3.26.1
RELATED PARTY TRANSACTIONS AND EXEMPT PARTY-IN-INTEREST TRANSACTIONS - Narrative (Details) - EBP 002 - USD ($)
 12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
EBP, Related Party and Party-in-Interest Transactions [Line Items]    
Net (depreciation)/appreciation in fair value of investments $ 787,851 $ 6,790,223
The Procter & Gamble Company common stock    
EBP, Related Party and Party-in-Interest Transactions [Line Items]    
Net (depreciation)/appreciation in fair value of investments $ (2,886,516) $ 2,819,639
v3.26.1
Schedule H, Line 4i – Schedule of Assets (Held At End of Year) (Details) - EBP 002
 12 Months Ended
Dec. 31, 2025
USD ($)
EBP, Schedule of Asset Held for Investment [Line Items]  
Entity tax identification number 66-0676831
Plan number 002
Fair Value $ 53,817,952
Investment, Identifier [Axis]: Mutual fund | Vanguard Balanced Index Fund  
EBP, Schedule of Asset Held for Investment [Line Items]  
Fair Value 5,620,959
Investment, Identifier [Axis]: Mutual fund | Vanguard FTSE All-World EX US Index Fund  
EBP, Schedule of Asset Held for Investment [Line Items]  
Fair Value 2,307,145
Investment, Identifier [Axis]: Mutual fund | Vanguard Inflation Protected Securities Fund  
EBP, Schedule of Asset Held for Investment [Line Items]  
Fair Value 1,121,472
Investment, Identifier [Axis]: Mutual fund | Vanguard Institutional Index Fund  
EBP, Schedule of Asset Held for Investment [Line Items]  
Fair Value 16,322,924
Investment, Identifier [Axis]: Mutual fund | Vanguard Small Cap Index Fund  
EBP, Schedule of Asset Held for Investment [Line Items]  
Fair Value 5,435,511
Investment, Identifier [Axis]: Mutual fund | Vanguard Total Bond Market Index Fund  
EBP, Schedule of Asset Held for Investment [Line Items]  
Fair Value 1,962,919
Investment, Identifier [Axis]: Mutual fund | Vanguard Treasury Money Market-Inst Fund  
EBP, Schedule of Asset Held for Investment [Line Items]  
Fair Value 4,410,204
The Procter & Gamble Company common stock  
EBP, Schedule of Asset Held for Investment [Line Items]  
Cost 8,948,880
Fair Value 16,550,299
The J.M. Smucker Company common stock  
EBP, Schedule of Asset Held for Investment [Line Items]  
Fair Value 38,733
Common Collective Trust  
EBP, Schedule of Asset Held for Investment [Line Items]  
Fair Value $ 38,021
Time deposit open account bearing interest at a variable rate (2.843% at December 31, 2025)  
EBP, Schedule of Asset Held for Investment [Line Items]  
Interest rate (in percent) 2.843%
Fair Value $ 9,765
v3.26.1
Schedule H, Line 4j – Schedule of Reportable Transactions (Details) - EBP 002
 12 Months Ended
Dec. 31, 2025
USD ($)
investment
shares
Dec. 31, 2024
USD ($)
shares
EBP, Schedule of Reportable Transaction [Line Items]    
Entity tax identification number 66-0676831  
Plan number 002  
The Procter & Gamble Company common stock    
EBP, Schedule of Reportable Transaction [Line Items]    
Purchase Amount $ 681,311  
Purchase, Number Of Assets | investment 49  
Sales Amount $ 2,138,498  
Sales, Number Of Assets | investment 40  
Cost of Asset $ 681,311  
Cost of Asset 1,026,456  
Current Value of Asset on Transaction Date 681,311  
Current Value of Asset on Transaction Date 2,138,498  
Net Gain on Sale $ 1,112,042  
Shares | shares 115,486 124,628
Cost $ 8,948,880 $ 9,294,026
Dividends $ 503,238 $ 515,430