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Segment Reporting
9 Months Ended
Sep. 30, 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 practice areas. Our
networks, virtual client networks and agencies 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 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. 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 September 30,Nine Months Ended September 30,
2025202420252024
Revenue$4,037.1 $3,882.6 $11,743.1 $11,366.9 
Segment Operating Expenses:
Salary and service costs:
Salary and related costs$1,778.5 $1,846.9 $5,386.8 $5,531.1 
Third-party service costs955.6 784.5 2,670.8 2,293.8 
Third-party incidental costs187.4 164.6 542.8 463.8 
Total salary and service costs2,921.5 2,796.0 8,600.4 8,288.7 
Occupancy and other costs322.7 325.6 963.2 953.9 
   Segment cost of services3,244.2 3,121.6 9,563.6 9,242.6 
Selling, general and administrative expenses102.7 99.5 291.2 295.8 
Depreciation and amortization60.7 61.4 178.4 181.4 
Total segment operating expenses3,407.6 3,282.5 10,033.2 9,719.8 
Segment Operating Income$629.5 $600.1 $1,709.9 $1,647.1 
Reconciliation of segment operating income to income before income taxes and income from equity method investments:
Three Months Ended September 30,Nine Months Ended September 30,
2025202420252024
Segment Operating Income$629.5 $600.1 $1,709.9 $1,647.1 
Acquisition related costs60.8 — 160.6 — 
Repositioning costs38.6 — 127.4 57.8 
Operating Income530.1 600.1 1,421.9 1,589.3 
Interest Expense60.4 66.4 182.1 182.9 
Interest Income17.2 26.0 68.8 74.0 
Income Before Income Taxes and Income From Equity Method Investments$486.9 $559.7 $1,308.6 $1,480.4 
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
September 30, 2025   
Revenue - Three months ended
$2,371.7 $1,202.8 $462.6 
Revenue - Nine months ended
$6,903.9 $3,501.1 $1,338.1 
Long-lived assets and goodwill$8,083.0 $3,981.7 $716.5 
September 30, 2024
Revenue - Three months ended
$2,253.7 $1,144.1 $484.8 
Revenue - Nine months ended
$6,645.9 $3,397.0 $1,324.0 
Long-lived assets and goodwill$8,181.3 $3,933.0 $726.0