OMNICOM GROUP INC. Fair Value Disclosure
| December 31, 2025 | Level 1 | Level 2 | Level 3 | Total | |||||||||||||||||||
| Assets: | |||||||||||||||||||||||
| Cash and cash equivalents | $ | 6,881.1 | $ | 6,881.1 | |||||||||||||||||||
| Marketable equity securities | 0.9 | 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 securities | 0.9 | 0.9 | |||||||||||||||||||||
| Cross currency swaps - net investment hedge | 9.3 | $ | 9.3 | ||||||||||||||||||||
| Liabilities: | |||||||||||||||||||||||
| Foreign currency derivatives | $ | 0.1 | $ | 0.1 | |||||||||||||||||||
| Contingent purchase price obligations | $ | 220.1 | 220.1 | ||||||||||||||||||||
| December 31, | |||||||||||
| 2025 | 2024 | ||||||||||
| 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 | |||||||
| December 31, | |||||||||||||||||||||||
| 2025 | 2024 | ||||||||||||||||||||||
| 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 securities | 0.9 | 0.9 | 0.9 | 0.9 | |||||||||||||||||||
| Non-marketable equity securities | 62.1 | 62.1 | 36.8 | 36.8 | |||||||||||||||||||
| Cross currency swaps - net investment hedge | 7.1 | 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 obligations | 214.9 | 214.9 | 220.1 | 220.1 | |||||||||||||||||||
Long-Term Debt, including current portion | 9,054.5 | 8,818.9 | 6,035.3 | 5,664.9 | |||||||||||||||||||
Historical Timeline
| Fiscal Year | Filed | |
|---|---|---|
| 2025 | Feb 20, 2026 | Showing above |
| 2024 | Feb 5, 2025 | |
| 2023 | Feb 7, 2024 | |
| 2022 | Feb 8, 2023 | |
| 2021 | Feb 9, 2022 | |
| 2020 | Feb 18, 2021 | |
| 2019 | Feb 11, 2020 | |
| 2018 | Feb 12, 2019 | |
| 2017 | Feb 15, 2018 | |
| 2016 | Feb 9, 2017 | |
| 2015 | Feb 9, 2016 | |
About Fair Value Disclosures
Fair value disclosures classify all assets and liabilities measured at fair value into a three-level hierarchy: Level 1 (quoted market prices), Level 2 (observable inputs like yield curves), and Level 3 (unobservable inputs requiring management estimates). The proportion of Level 3 assets directly reflects how much of the balance sheet depends on internal models rather than market evidence.
Key signals: a growing Level 3 balance relative to total fair-value assets increases valuation uncertainty and earnings volatility risk. Watch for transfers between levels — assets moving from Level 2 to Level 3 often signal deteriorating market liquidity. Unrealized gains and losses on Level 3 positions flow through earnings or other comprehensive income, so large swings deserve scrutiny. For financial institutions, examine the sensitivity disclosures that show how Level 3 valuations change under alternative assumptions. Compare the fair value of debt against its carrying amount to gauge hidden leverage.