v3.26.1
Segment Reporting
6 Months Ended
Jun. 30, 2026
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 global 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. 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:
Three Months Ended June 30,Six Months Ended June 30,
2026202520262025
Revenue$6,562.5 $4,015.6 $12,805.4 $7,706.0 
Segment Operating Expenses:
Salary and service costs:
Salary and related costs$2,966.6 $1,827.8 $6,028.2 $3,608.3 
Third-party service costs1,522.4 918.4 2,888.1 1,715.2 
Third-party incidental costs224.3 186.4 436.6 355.4 
Total salary and service costs4,713.3 2,932.6 9,352.9 5,678.9 
Occupancy and other costs504.4 325.9 1,031.7 640.5 
   Segment cost of services5,217.7 3,258.5 10,384.6 6,319.4 
Selling, general and administrative expenses168.9 104.4 334.0 188.5 
Depreciation and amortization166.3 58.7 333.2 117.7 
Total segment operating expenses5,552.9 3,421.6 11,051.8 6,625.6 
Segment Operating Income$1,009.6 $594.0 $1,753.6 $1,080.4 
Reconciliation of segment operating income to income before income taxes and income (loss) from equity method investments:
Three Months Ended June 30,Six Months Ended June 30,
2026202520262025
Segment Operating Income$1,009.6 $594.0 $1,753.6 $1,080.4 
Severance and repositioning costs
47.0 88.8 51.1 88.8 
Loss on assets held for sale and dispositions
 — 34.3 — 
Integration and acquisition related costs
40.1 66.0 99.5 99.8 
Operating Income922.5 439.2 1,568.7 891.8 
Interest Expense123.2 62.6 242.2 121.7 
Interest Income29.9 21.9 76.9 51.6 
Income Before Income Taxes and Income (Loss) From Equity Method Investments
$829.2 $398.5 $1,403.4 $821.7 
We reconcile segment operating income to income before income taxes and income (loss) 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
June 30, 2026   
Revenue - Three months ended
$4,239.4 $1,729.3 $593.9 
Revenue - Six months ended
$8,320.5 $3,312.5 $1,172.4 
Long-lived assets and goodwill$13,880.5 $5,774.5 $1,345.0 
June 30, 2025
Revenue - Three months ended
$2,324.3 $1,232.5 $458.8 
Revenue - Six months ended
$4,532.2 $2,298.3 $875.5 
Long-lived assets and goodwill$8,148.0 $4,054.3 $723.5