宝洁 2026年季度报告

(Mark one) TrueQUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the Quarterly Period Ended December31, 2025 OR FalseTRANSITION REPORT PURSUANT TO SECTION 13 OR 15 (d)OF THE SECURITIES EXCHANGE ACT OF 1934 For the transition period fromto THE PROCTER & GAMBLE COMPANY(Exact name of registrant as specified in its charter) OhioOH1-43431-0411980(State of Incorporation)(Commission File Number)(I.R.S. Employer Identification Number)One Procter & Gamble (513)983-1100(Registrant’s telephone number, including area code) Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during thepreceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90days. YesNo Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T(§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit such files). YesNoIndicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, smaller reporting company, or an emerging growth company. See the definitions of "large accelerated filer," "accelerated filer," "smaller reporting company," and "emerging growth company" in Rule 12b-2 of theExchange Act. If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revisedfinancial accounting standards provided pursuant to Section 13(a) of the Exchange Act.Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). YesNoFalse There were 2,324,000,685 shares of Common Stock outstanding as of December31, 2025. THE PROCTER& GAMBLE COMPANY AND SUBSIDIARIESCONSOLIDATED STATEMENTS OF EARNINGS See accompanying Notes to Consolidated Financial Statements. THE PROCTER& GAMBLE COMPANY AND SUBSIDIARIESCONSOLIDATED STATEMENTS OF CASH FLOWS See accompanying Notes to Consolidated Financial Statements. THE PROCTER& GAMBLE COMPANY AND SUBSIDIARIESNOTES TO CONSOLIDATED FINANCIAL STATEMENTS 1. Basis of Presentation The accompanying unaudited Consolidated Financial Statements of The Procter & Gamble Company and subsidiaries ("theCompany," "Procter & Gamble," "P&G," "we" or "our") should be read in conjunction with the Company’s Annual Report on Form10-K for the fiscal year ended June30, 2025. We have prepared these statements in conformity with accounting principles generallyaccepted in the United States (U.S. GAAP) pursuant to the rules and regulations of the U.S. Securities and Exchange Commission(SEC) for interim financial information. Note that certain columns and rows may not add due to rounding. In the opinion ofmanagement, the accompanying Consolidated Financial Statements contain all normal recurring adjustments necessary to presentfairly the financial position, results of operations and cash flows for the interim periods reported. However, the results of operationsincluded in such financial statements may not necessarily be indicative of annual results. 2. New Accounting Pronouncements and Policies In December 2023, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) No. 2023-09,“Income Taxes: Improvements to Income Tax Disclosures”. This guidance requires consistent categories and greater disaggregation ofinformation in the rate reconciliation and disclosures of income taxes paid by jurisdiction. This amendment is effective for our fiscalyear ending June 30, 2026. This guidance will require additional disclosures in the Income Tax footnote but will not have a materialimpact on our Consolidated Financial Statements. InNovember 2024,the FASB issued ASU No.2024-03,“Income Statement—Reporting Comprehensive Income—ExpenseDisaggregation Disclosures: Disaggregation of Income Statement Expenses”. This guidance requires disclosures about significantexpense categories, including but not limited to, inventory purchases, employee compensation, depreciation, amortization and sellingexpenses. This amendment is effective for our fiscal year ending June 30, 2028 and our interim periods within the fiscal year endingJune 30, 2029. We are currently assessing the impact of this guidance on our disclosures. In September 2025, the FASB issued ASU No. 2025-06, “Intangibles—Goodwill and Other—Internal-Use Software: TargetedImprovements to the Accounting for Internal-Use Software”. This guidance amends the accounting for and disclosure of softwarecosts. This amendment is effective for our fiscal year ending June 30, 2029 and the interim periods within that fiscal year. We arecurrently asses