Restructuring Actions

3 Months Ended

Mar. 31, 2026

Restructuring and Related Activities [Abstract]

Restructuring Actions

Note 5. Restructuring Actions

Transformation Costs: In the third quarter of 2025, 3M began a transformation program intended as a structural redesign of longer-term manufacturing, distribution, and business process services and locations. During 2025, management approved and committed to initial restructuring actions resulting in a pre-tax charge of $51 million ($35 million in employee-related charges and $16 million in asset-related and other charges). In the first quarter of 2026, management approved and committed to additional actions resulting in a pre-tax charge of $44 million, primarily employee related. Charges related to this initiative are reflected in Corporate (see Note 16) and primarily impacted selling, general and administrative expenses and cost of sales. The accrued restructuring liability was $25 million as of December 31, 2025. During 2026, 3M made related payments resulting in an accrued restructuring balance of $45 million as of March 31, 2026. Additional actions are expected and are subject to management's future approval and commitment.