Document And Entity Information - shares	6 Months Ended
Document And Entity Information - shares	Mar. 29, 2019	Apr. 26, 2019
Document And Entity Information [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Mar. 29, 2019
Document Fiscal Year Focus	2019
Document Fiscal Period Focus	Q2
Entity Registrant Name	Aramark
Entity Central Index Key	0001584509
Entity Filer Category	Large Accelerated Filer
Current Fiscal Year End Date	--09-27
Entity Common Stock, Shares Outstanding		246,429,991

Condensed Consolidated Balance Sheets (Unaudited) - USD ($) $ in Thousands	Mar. 29, 2019	Sep. 28, 2018
Current Assets:
Cash and cash equivalents	$ 195,387	$ 215,025
Receivables (less allowances: 2019 - $50,961; 2018 - $52,682)	1,878,151	1,790,433
Inventories	400,269	724,802
Prepayments and other current assets	156,796	171,165
Total current assets	2,630,603	2,901,425
Property and Equipment, net	2,142,944	1,378,094
Goodwill	5,522,552	5,610,568
Other Intangible Assets	2,087,641	2,136,844
Other Assets	1,327,074	1,693,171
Assets	13,710,814	13,720,102
Current Liabilities:
Current maturities of long-term borrowings	56,339	30,907
Accounts payable	911,785	1,018,920
Accrued expenses and other current liabilities	1,342,981	1,440,332
Total current liabilities	2,311,105	2,490,159
Long-Term Borrowings	7,134,286	7,213,077
Deferred Income Taxes and Other Noncurrent Liabilities	1,021,749	977,215
Redeemable Noncontrolling Interest	9,994	10,093
Stockholders' Equity:
Common stock, par value $.01 (authorized: 600,000,000 shares; issued: 2019—281,214,456 shares and 2018—279,314,297 shares; and outstanding: 2019—246,262,298 shares and 2018—246,744,438 shares)	2,812	2,793
Capital surplus	3,180,943	3,132,421
Retained earnings	992,736	710,519
Accumulated other comprehensive loss	(141,651)	(91,223)
Treasury stock (shares held in treasury: 2019—34,952,158 shares and 2018—32,569,859 shares)	(801,160)	(724,952)
Total stockholders' equity	3,233,680	3,029,558
Liabilities and Equity	$ 13,710,814	$ 13,720,102

Condensed Consolidated Balance Sheets (Unaudited) (Parenthetical) - USD ($) $ in Thousands	Mar. 29, 2019	Sep. 28, 2018
Statement of Financial Position [Abstract]
Allowance for doubtful accounts receivable, current	$ 50,961	$ 52,682
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01
Common stock, shares authorized (in shares)	600,000,000	600,000,000
Common stock, shares issued (in shares)	281,214,456	279,314,297
Common stock, shares outstanding (in shares)	246,262,298	246,744,438
Treasury stock, shares held in treasury (in shares)	34,952,158	32,569,859

Condensed Consolidated Statements of Income (Unaudited) - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		6 Months Ended
	Mar. 29, 2019	Mar. 30, 2018	Mar. 29, 2019	Mar. 30, 2018
Income Statement [Abstract]
Revenue	$ 3,999,987	$ 3,939,311	$ 8,265,336	$ 7,904,429
Costs and Expenses:
Cost of services provided	3,639,959	3,563,009	7,434,404	7,085,239
Depreciation and amortization	147,908	152,864	298,629	286,713
Selling and general corporate expenses	88,285	88,444	192,415	180,612
Gain on sale of Healthcare Technologies	1,000	0	(156,309)	0
Costs and Expenses	3,877,152	3,804,317	7,769,139	7,552,564
Operating income	122,835	134,994	496,197	351,865
Interest and Other Financing Costs, net	84,178	92,653	167,155	166,786
Income Before Income Taxes	38,657	42,341	329,042	185,079
Provision for Income Taxes	9,347	14,625	49,054	(135,077)
Net income	29,310	27,716	279,988	320,156
Less: Net income (loss) attributable to noncontrolling interest	(43)	147	(49)	303
Net income attributable to Aramark stockholders	$ 29,353	$ 27,569	$ 280,037	$ 319,853
Earnings per share attributable to Aramark stockholders:
Basic (in dollars per share)	$ 0.12	$ 0.11	$ 1.14	$ 1.30
Diluted (in dollars per share)	$ 0.12	$ 0.11	$ 1.11	$ 1.27
Weighted Average Shares Outstanding:
Basic (in shares)	246,217	245,648	246,540	245,366
Diluted (in shares)	250,347	252,485	251,355	252,380

Condensed Consolidated Statements of Comprehensive Income (Unaudited) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Mar. 29, 2019	Mar. 30, 2018	Mar. 29, 2019	Mar. 30, 2018
Statement of Comprehensive Income [Abstract]
Net income	$ 29,310	$ 27,716	$ 279,988	$ 320,156
Other comprehensive income (loss), net of tax
Pension plan adjustments	0	13,379	753	13,379
Foreign currency translation adjustments	8,973	12,424	(9,034)	18,809
Fair value of cash flow hedges	(17,678)	24,208	(41,917)	29,413
Share of equity investee's comprehensive income (loss)	50	(551)	(230)	(536)
Other comprehensive income (loss), net of tax	(8,655)	49,460	(50,428)	61,065
Comprehensive income	20,655	77,176	229,560	381,221
Less: Net income (loss) attributable to noncontrolling interest	(43)	147	(49)	303
Comprehensive income attributable to Aramark stockholders	$ 20,698	$ 77,029	$ 229,609	$ 380,918

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands	6 Months Ended
	Mar. 29, 2019	Mar. 30, 2018
Cash flows from operating activities:
Net income	$ 279,988	$ 320,156
Adjustments to reconcile net income to net cash provided by operating activities
Depreciation and amortization	298,629	286,713
Deferred income taxes	3,475	(164,069)
Share-based compensation expense	33,241	33,511
Net gain on sale of Healthcare Technologies	(139,165)	0
Changes in operating assets and liabilities:
Accounts Receivable	(137,789)	(90,695)
Inventories	(36,224)	(29,835)
Prepayments and Other Current Assets	(223)	12,560
Accounts Payable	(86,069)	(162,901)
Accrued Expenses	(100,863)	(190,161)
Increase (Decrease) in Customer Deposits	(26,551)	0
Other operating activities	534	6,348
Net cash provided by operating activities	88,983	21,627
Cash flows from investing activities:
Purchases of property and equipment and other	(230,402)	(248,404)
Disposals of property and equipment	7,556	4,988
Proceeds from divestiture	293,711	0
Acquisition of certain businesses, net of cash acquired	(31,115)	(2,227,785)
Other investing activities	18,445	(5,059)
Net cash provided by (used in) investing activities	58,195	(2,476,260)
Cash flows from financing activities:
Proceeds from long-term borrowings	100,071	3,091,777
Payments of long-term borrowings	(345,458)	(683,102)
Net change in funding under the Receivables Facility	205,000	95,800
Payments of dividends	(54,220)	(51,547)
Proceeds from issuance of common stock	10,372	10,556
Repurchase of stock	(50,000)	(24,410)
Other financing activities	(29,120)	(40,276)
Net cash provided by (used in) financing activities	(163,355)	2,398,798
Effect of foreign exchange rates on cash and cash equivalents	(3,461)	2,571
Decrease in cash and cash equivalents	(19,638)	(53,264)
Cash and cash equivalents, beginning of period	215,025	238,797
Cash and cash equivalents, end of period	195,387	185,533
Supplemental Cash Flow Information
Interest paid	180,200	148,300
Income taxes paid	$ 118,900	$ 80,500

Consolidated Statements of Stockholders' Equity (Unaudited) - USD ($) $ in Thousands	Total	Total Stockholders' Equity	Common Stock	Capital Surplus	Retained Earnings / (Accumulated Deficit)	Accumulated Other Comprehensive Loss	Treasury Stock
Balance Beginning at Sep. 29, 2017		$ 2,459,061	$ 2,771	$ 3,014,546	$ 247,050	$ (123,760)	$ (681,546)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income attributable to Aramark stockholders		319,853			319,853
Other comprehensive income (loss)	$ 61,065	61,065				61,065
Capital contributions from issuance of common stock		14,977	15	14,962
Share-based compensation expense		33,511		33,511
Repurchases of Common Stock		(39,996)					(39,996)
Payments of dividends		(52,848)			(52,848)
Balance Ending at Mar. 30, 2018		2,795,623	2,786	3,063,019	514,055	(62,695)	(721,542)
Balance Beginning at Sep. 28, 2018	3,029,558	3,029,558	2,793	3,132,421	710,519	(91,223)	(724,952)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income attributable to Aramark stockholders		280,037			280,037
Other comprehensive income (loss)	(50,428)	(50,428)				(50,428)
Capital contributions from issuance of common stock		15,300	19	15,281
Share-based compensation expense		33,241		33,241
Repurchases of Common Stock		(76,208)					(76,208)
Payments of dividends		(56,215)			(56,215)
Balance Ending at Mar. 29, 2019	$ 3,233,680	$ 3,233,680	$ 2,812	$ 3,180,943	$ 992,736	$ (141,651)	$ (801,160)

Basis of Presentation and Summary of Significant Accounting Policies

6 Months Ended

Mar. 29, 2019

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Basis of Presentation and Summary of Significant Accounting Policies

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES:

Aramark (the "Company") is a leading global provider of food, facilities and uniform services to education, healthcare, business & industry and sports, leisure & corrections clients. The Company's core market is the United States, which is supplemented by an additional 18-country footprint. The Company operates its business in three reportable segments that share many of the same operating characteristics: Food and Support Services United States ("FSS United States"), Food and Support Services International ("FSS International") and Uniform and Career Apparel ("Uniform").

The condensed consolidated financial statements included herein have been prepared by the Company pursuant to the rules and regulations of the Securities and Exchange Commission ("SEC") and should be read in conjunction with the audited consolidated financial statements, and the notes to those statements, included in the Company's Form 10-K filed with the SEC on November 21, 2018. The Condensed Consolidated Balance Sheet as of September 28, 2018 was derived from audited financial statements which have been prepared in accordance with generally accepted accounting principles in the United States ("U.S. GAAP"). Certain information and footnote disclosures normally included in the consolidated financial statements prepared in accordance with U.S. GAAP have been condensed or omitted pursuant to such rules and regulations, although the Company believes that the disclosures made are adequate to make the information not misleading. In the opinion of the Company, the statements include all adjustments, which are of a normal, recurring nature, required for a fair presentation for the periods presented. The results of operations for interim periods are not necessarily indicative of the results for a full year, due to the seasonality of some of the Company's business activities and the possibility of changes in general economic conditions.

The condensed consolidated financial statements include the accounts of the Company and all of its subsidiaries in which a controlling financial interest is maintained. All significant intercompany transactions and accounts have been eliminated.

New Accounting Standards Updates

Adopted Standards

In October 2018, the Financial Accounting Standards Board ("FASB") issued an accounting standards update ("ASU") which permits the use of the Overnight Index Swap Rate based on the Secured Overnight Financing Rate as a U.S. benchmark interest rate for hedge accounting purposes. The guidance is effective for the Company in the first quarter of fiscal 2020. The Company early adopted the guidance in the first quarter of fiscal 2019, which did not have an impact on the condensed consolidated financial statements, as the Company's existing interest rate hedges use LIBOR as the benchmark interest rate. The use of the Secured Overnight Financing Rate Overnight Index Swap Rate as the benchmark interest rate may be contemplated in future hedging arrangements.

In February 2018, the FASB issued an ASU which provides clarification regarding guidance related to the financial instrument standard. The guidance was effective for the Company in the first quarter of fiscal 2019. The Company adopted the guidance in the first quarter of fiscal 2019, which did not have an impact on the condensed consolidated financial statements.

In May 2017, the FASB issued an ASU to clarify the determination of the customer of the operation services in a service concession arrangement. The guidance was effective for the Company in the first quarter of fiscal 2019. The Company adopted this standard in the first quarter of fiscal 2019, which did not have a material impact on the condensed consolidated financial statements.

In March 2017, the FASB issued an ASU to improve the presentation of net periodic pension cost and net periodic postretirement benefit cost. The guidance was effective for the Company in the first quarter of fiscal 2019. The Company adopted the guidance during the first quarter of fiscal 2019, which did not result in an impact to net income. However, certain balances, including $1.5 million and $3.7 million for the three and six month period ended March 30, 2018, were reclassified from "Cost of services provided" to "Interest and Other Financing Costs, net" on the Condensed Consolidated Statements of Income. The Company applied the practical expedient allowing for the use of amounts disclosed in the pension footnote for prior comparative periods as an estimation basis for applying the retrospective presentation requirements.

In February 2017, the FASB issued an ASU to clarify the accounting guidance for partial sales of nonfinancial assets. The guidance was effective for the Company in the first quarter of fiscal 2019. The Company adopted the guidance in the first quarter of fiscal 2019, which did not have an impact on the condensed consolidated financial statements.

In January 2017, the FASB issued an ASU to clarify the definition of a business. The guidance was effective for the Company in the first quarter of fiscal 2019. The Company adopted the guidance in the first quarter of fiscal 2019, using the prospective method, which did not have a material impact on the condensed consolidated financial statements.

In January 2016, the FASB issued an ASU to address certain aspects of recognition, measurement, presentation and disclosure of financial instruments. Under this guidance, equity investments, other than those accounted for under the equity method of accounting or those that result in consolidation of the investee, are to be measured at fair value with the changes in fair value recognized in net income. The guidance was effective for the Company in the first quarter of fiscal 2019. The Company adopted the guidance in the first quarter of fiscal 2019. Due to the lack of readily available fair values for the Company's equity investments, other than those accounted for under the equity method of accounting, the Company elected to apply the practical expedient to measure these investments at cost minus impairment plus or minus changes resulting from observable price changes in orderly transactions for identical or similar investments of the same issuer. The guidance did not have an impact to the Company's condensed consolidated financial statements.

In May 2014, the FASB issued an ASU on revenue from contracts with customers which supersedes most current revenue recognition guidance. The standard outlines a single comprehensive model which requires an entity to recognize the amount of revenue to which it expects to be entitled for the transfer of promised goods or services to customers. Additionally, the standard requires disclosures regarding the nature, amount, timing and uncertainty of revenue and cash flows arising from contracts with customers. The Company adopted this guidance on September 29, 2018.

In connection with the new revenue recognition guidance, the Company completed a comprehensive contract review project and an evaluation of the standard's impact on the timing and presentation of various financial aspects of its contractual arrangements. The Company identified and implemented appropriate changes to business processes, controls and systems to support recognition and disclosure under the new standard. The adoption of the guidance did not have a material impact on the timing of revenue recognition or net income, but it did have an impact on the financial statement line item classification of certain items (see Note 7).

The Company adopted the new revenue recognition guidance using the modified retrospective transition method. This method allows the new standard to be applied retrospectively through a cumulative catch up adjustment recognized upon adoption. As such, comparative information in the Company’s financial statements has not been restated and continues to be reported under the accounting standards in effect for those periods. The cumulative transition adjustment, net of tax, was an increase to retained earnings upon adoption (approximately $58.4 million) mainly to capitalize costs to obtain contracts related to employee commissions previously expensed. See Note 1 to the Company’s consolidated financial statements in its fiscal 2018 Form 10-K for further information on its significant accounting policies related to revenue recognition and see Note 7 for further information on the impact of adopting the new revenue recognition standard.

Standards Not Yet Adopted (from most to least recent date of issuance)

In March 2019, the FASB issued an ASU which provides clarification regarding three issues related to the lease recognition standard. The guidance is effective for the Company in the first quarter of fiscal 2020 when the lease recognition standard will be adopted and early adoption is permitted. The Company is currently evaluating the impact of the pronouncement.

In August 2018, the FASB issued an ASU which adds, modifies and removes several disclosure requirements related to defined benefit pension plans. The guidance is effective for the Company in the first quarter of fiscal 2022 and early adoption is permitted. The Company is currently evaluating the impact of the pronouncement.

In August 2018, the FASB issued an ASU which adds, modifies and removes several disclosure requirements related to fair value measurements. The guidance is effective for the Company in the first quarter of fiscal 2021 and early adoption is permitted. The Company is currently evaluating the impact of the pronouncement.

In July 2018, the FASB issued two ASUs regarding the lease recognition standard. The guidance provides clarification on issues identified regarding the adoption of the standard, provides an additional transition method to adopt the standard and provides an additional practical expedient to lessors. The guidance is effective for the Company in the first quarter of fiscal 2020 and early adoption is permitted. The Company is currently evaluating the impact of the pronouncement.

In July 2018, the FASB issued an ASU which clarifies, corrects errors in or makes minor improvements to the Accounting Standards Codification. The guidance is effective for the Company either upon issuance or in the first quarter of fiscal 2020, depending on the amendment. There was no impact on the condensed consolidated financial statements related to the amendments that were effective upon issuance of the guidance and the Company is currently evaluating the impact of the remaining amendments of the pronouncement.

In February 2018, the FASB issued an ASU which allows for the reclassification of stranded tax effects resulting from the Tax Cuts and Jobs Act from accumulated other comprehensive income to retained earnings. The guidance is effective for the Company in the first quarter of fiscal 2020 and early adoption is permitted. The Company is currently evaluating the impact of the pronouncement.

In September 2017, the FASB issued an ASU to provide additional implementation guidance with respect to the revenue recognition standard (see above) and the leases recognition standard (see below). The guidance is effective for the Company in the first quarter of fiscal 2019 with respect to the revenue recognition standard and in the first quarter of fiscal 2020 with respect to the lease recognition standard. Early adoption is permitted. The Company adopted the revenue related portions of this standard in conjunction with the revenue recognition standard during the first quarter of fiscal 2019, as described above. The lease related portions of this standard will be adopted in the first quarter of fiscal 2020 in conjunction with the lease recognition standard.

In June 2016, the FASB issued an ASU to require entities to account for expected credit losses on financial instruments including trade receivables. The guidance is effective for the Company in the first quarter of fiscal 2021 and early adoption is permitted. The Company is currently evaluating the impact of the pronouncement.

In February 2016, the FASB issued an ASU requiring lessees to recognize most leases on their balance sheets as lease liabilities with corresponding right-of-use assets and to disclose key information about lease arrangements. Recognition of expense on the Condensed Consolidated Statements of Income will continue in a manner similar to current guidance. The Company will adopt this guidance using the modified retrospective approach with an adjustment to recognize lease liabilities offset by a right-of-use asset. This adjustment will be recorded at the beginning of the period of adoption in the first quarter of fiscal 2020; therefore, the Company will recognize and measure leases without revising comparative period information or disclosure.

For existing leases as of the effective date, the Company expects to elect the package of practical expedients available at transition to not reassess historical lease determinations, lease classifications and initial direct costs. Additionally, the Company does not expect to elect the use of hindsight for determining the reasonably certain lease term. The Company will elect the short-term lease recognition exemption whereby lease-related assets and liabilities will not be recognized for arrangements with terms less than one year.

The Company continues to review its lease arrangements in order to determine the impact the adoption of this ASU will have on its consolidated financial statements and related disclosures. Based on the assessment to date, the Company expects adoption of this standard to result in a material increase in lease-related assets and liabilities in its Condensed Consolidated Balance Sheets, but does not expect it to have a significant impact in its Condensed Consolidated Statements of Income or Cash Flows. The Company continues to assess the disclosure requirements, business processes, controls and systems.

Comprehensive Income

Comprehensive income includes all changes to stockholders' equity during a period, except those resulting from investments by and distributions to stockholders. Components of comprehensive income include net income (loss), changes in foreign currency translation adjustments (net of tax), pension plan adjustments (net of tax), changes in the fair value of cash flow hedges (net of tax) and changes to the share of any equity investees' comprehensive income or loss (net of tax).

The summary of the components of comprehensive income is as follows (in thousands):



	Three Months Ended
	March 29, 2019						March 30, 2018
	Pre-Tax Amount		Tax Effect	After-Tax Amount			Pre-Tax Amount		Tax Effect		After-Tax Amount
Net income				$	29,310						$	27,716
Pension plan adjustments	—		—	—			32,730		(19,351	)	13,379
Foreign currency translation adjustments	8,842		131	8,973			13,353		(929	)	12,424
Fair value of cash flow hedges	(23,851	)	6,173	(17,678		)	34,144		(9,936	)	24,208
Share of equity investee's comprehensive income (loss)	50		—	50			(551	)	—		(551		)
Other comprehensive income (loss)	(14,959	)	6,304	(8,655		)	79,676		(30,216	)	49,460
Comprehensive income				20,655							77,176
Less: Net income attributable to noncontrolling interest				(43		)					147
Comprehensive income attributable to Aramark stockholders				$	20,698						$	77,029



	Six Months Ended
	March 29, 2019						March 30, 2018
	Pre-Tax Amount		Tax Effect	After-Tax Amount			Pre-Tax Amount		Tax Effect		After-Tax Amount
Net income				$	279,988						$	320,156
Pension plan adjustments	753		—	753			32,730		(19,351	)	13,379
Foreign currency translation adjustments	(9,034	)	—	(9,034		)	19,738		(929	)	18,809
Fair value of cash flow hedges	(56,553	)	14,636	(41,917		)	41,485		(12,072	)	29,413
Share of equity investee's comprehensive income (loss)	(230	)	—	(230		)	(536	)	—		(536		)
Other comprehensive income (loss)	(65,064	)	14,636	(50,428		)	93,417		(32,352	)	61,065
Comprehensive income				229,560							381,221
Less: Net income attributable to noncontrolling interest				(49		)					303
Comprehensive income attributable to Aramark stockholders				$	229,609						$	380,918

Accumulated other comprehensive loss consists of the following (in thousands):



	March 29, 2019			September 28, 2018
Pension plan adjustments	$	(23,875	)	$	(24,628	)
Foreign currency translation adjustments	(102,845		)	(93,811		)
Cash flow hedges	(5,725		)	36,192
Share of equity investee's accumulated other comprehensive loss	(9,206		)	(8,976		)
	$	(141,651	)	$	(91,223	)

Currency Translation

During fiscal 2018, Argentina was determined to have a highly inflationary economy. As a result, the Company remeasured the financial statements of Argentina's operations in accordance with the accounting guidance for highly inflationary economies. During both the three and six month periods of fiscal 2019, the impact of the foreign currency transactions were immaterial to the condensed consolidated financial statements.

Other Assets

Other assets consist primarily of costs to obtain or fulfill contracts, long-term prepaid rent, investments in 50% or less owned entities, computer software costs, long-term receivables and personalized work apparel, linens and other rental items in service.

Divestitures	6 Months Ended
Divestitures	Mar. 29, 2019
Discontinued Operations and Disposal Groups [Abstract]
Divestitures	DIVESTITURES: On November 9, 2018, the Company completed the sale of its wholly-owned Healthcare Technologies ("HCT") business for $293.7 million in cash. The transaction resulted in a pretax gain of $156.3 million (tax effected gain of $139.2 million) in the Condensed Consolidated Statements of Income. The Company evaluated the sale under the rules for discontinued operations and concluded it did not meet all of the criteria required.

Severance	6 Months Ended
Severance	Mar. 29, 2019
Restructuring and Related Activities [Abstract]
Severance	SEVERANCE: During fiscal 2018, the Company commenced a new phase of strategic reinvestment and reorganization actions to streamline and improve efficiencies and effectiveness of its selling, general and administrative functions which resulted in a net severance charge of approximately $22.0 million and $39.5 million for the six months ended March 29, 2019 and March 30, 2018, respectively. As of March 29, 2019 and September 28, 2018, the Company had an accrual of approximately $23.5 million and $16.6 million, respectively, related to unpaid severance obligations. These obligations are expected to be paid through fiscal 2019.

Goodwill and Other Intangible Assets

6 Months Ended

Mar. 29, 2019

Goodwill and Intangible Assets Disclosure [Abstract]

Goodwill and Other Intangible Assets

GOODWILL AND OTHER INTANGIBLE ASSETS:

Goodwill represents the excess of the fair value of consideration paid for an acquired entity over the fair value of assets acquired and liabilities assumed in a business combination. Goodwill is not amortized and is subject to an impairment test that the Company conducts annually or more frequently if a change in circumstances or the occurrence of events indicates that potential impairment exists, using discounted cash flows.

Changes in total goodwill during the six months ended March 29, 2019 is as follows (in thousands):



Segment	September 28, 2018		Acquisitions and Divestitures			Translation			March 29, 2019
FSS United States¹	$	4,028,454	$	(86,981	)	$	—		$	3,941,473
FSS International	626,379		8,082			(12,702		)	621,759
Uniform	955,735		3,895			(310		)	959,320
	$	5,610,568	$	(75,004	)	$	(13,012	)	$	5,522,552



(1)	Includes the removal of approximately $87.0 million of goodwill related to the divestiture of HCT during the first quarter of fiscal 2019 (see Note 2).

Other intangible assets consist of the following (in thousands):



	March 29, 2019							September 28, 2018
	Gross Amount		Accumulated Amortization			Net Amount		Gross Amount		Accumulated Amortization			Net Amount
Customer relationship assets	$	2,225,366	$	(1,182,303	)	$	1,043,063	$	2,244,215	$	(1,156,811	)	$	1,087,404
Trade names	1,046,963		(2,385		)	1,044,578		1,050,825		(1,385		)	1,049,440
	$	3,272,329	$	(1,184,688	)	$	2,087,641	$	3,295,040	$	(1,158,196	)	$	2,136,844

Amortization of intangible assets for the six months ended March 29, 2019 and March 30, 2018 was approximately $59.1 million and $51.8 million, respectively.

- Definition

The entire disclosure for the aggregate amount of goodwill and a description of intangible assets, which may include (a) for amortizable intangible assets (also referred to as finite-lived intangible assets), the carrying amount, the amount of any significant residual value, and the weighted-average amortization period, (b) for intangible assets not subject to amortization (also referred to as indefinite-lived intangible assets), the carrying amount, and (c) the amount of research and development assets acquired and written off in the period, including the line item in the income statement in which the amounts written off are aggregated, if not readily apparent from the income statement. Also discloses (a) for amortizable intangibles assets in total and by major class, the gross carrying amount and accumulated amortization, the total amortization expense for the period, and the estimated aggregate amortization expense for each of the five succeeding fiscal years, (b) for intangible assets not subject to amortization the carrying amount in total and by major class, and (c) for goodwill, in total and for each reportable segment, the changes in the carrying amount of goodwill during the period (including the aggregate amount of goodwill acquired, the aggregate amount of impairment losses recognized, and the amount of goodwill included in the gain (loss) on disposal of a reporting unit). If any part of goodwill has not been allocated to a reportable segment, discloses the unallocated amount and the reasons for not allocating. For each impairment loss recognized related to an intangible asset (excluding goodwill), discloses: (a) a description of the impaired intangible asset and the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method for determining fair value, (c) the caption in the income statement or the statement of activities in which the impairment loss is aggregated, and (d) the segment in which the impaired intangible asset is reported. For each goodwill impairment loss recognized, discloses: (a) a description of the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method of determining the fair value of the associated reporting unit, and (c) if a recognized impairment loss is an estimate not finalized and the reasons why the estimate is not final. May also disclose the nature and amount of any significant adjustments made to a previous estimate of an impairment loss.

+ References + Details

Borrowings

6 Months Ended

Mar. 29, 2019

Debt Disclosure [Abstract]

Borrowings

BORROWINGS:

Long-term borrowings, net, are summarized in the following table (in thousands):



	March 29, 2019			September 28, 2018
Senior secured revolving credit facility, due October 2023	$	58,537		$	77,000
Senior secured term loan facility, due October 2023	513,114			538,674
Senior secured term loan facility, due March 2024	1,126,519			1,325,923
Senior secured term loan facility, due March 2025	1,657,468			1,656,919
5.125% senior notes, due January 2024	902,629			902,908
5.000% senior notes, due April 2025	591,478			590,884
3.125% senior notes, due April 2025⁽¹⁾	361,050			373,240
4.750% senior notes, due June 2026	494,402			494,082
5.000% senior notes, due February 2028	1,137,041			1,136,472
Receivables Facility, due May 2021	205,000			—
Capital leases	135,739			143,388
Other	7,648			4,494
	7,190,625			7,243,984
Less—current portion	(56,339		)	(30,907		)
	$	7,134,286		$	7,213,077



(1)	This is a Euro denominated borrowing.

As of March 29, 2019, there was approximately $937.6 million of outstanding foreign currency borrowings.

Fiscal 2019 Refinancing Transactions

During the first quarter of fiscal 2019, the Company extended the maturity dates of the Revolving Credit Facility, Yen Term Loan due 2022, Canadian Term Loan due 2022, Canadian Term Loan due 2023 and Euro Term Loan due 2022 to October 1, 2023.

Also during the first quarter of fiscal 2019, the Company made an optional prepayment of approximately $200.0 million on the U.S. dollar denominated term loan due 2024.

Derivative Instruments

6 Months Ended

Mar. 29, 2019

Derivative Instruments and Hedging Activities Disclosure [Abstract]

Derivative Instruments

DERIVATIVE INSTRUMENTS:

The Company enters into contractual derivative arrangements to manage changes in market conditions related to interest on debt obligations, foreign currency exposures and exposure to fluctuating gasoline and diesel fuel prices. Derivative instruments utilized during the period include interest rate swap agreements, foreign currency forward exchange contracts and gasoline and diesel fuel agreements. All derivative instruments are recognized as either assets or liabilities on the balance sheet at fair value at the end of each quarter. The counterparties to the Company's contractual derivative agreements are all major international financial institutions. The Company is exposed to credit loss in the event of nonperformance by these counterparties. The Company continually monitors its positions and the credit ratings of its counterparties, and does not anticipate nonperformance by the counterparties. For designated hedging relationships, the Company formally documents the hedging relationship and its risk management objective and strategy for undertaking the hedge, the hedging instrument, the hedged item, the nature of the risk being hedged, and how the hedging instrument's effectiveness in offsetting the hedged risk will be assessed prospectively and retrospectively. The Company also formally assesses, both at the hedge's inception and on an ongoing basis, whether the derivatives that are used in hedging transactions are highly effective in offsetting cash flows of hedged items.

Cash Flow Hedges

The Company has approximately $2.8 billion notional amount of outstanding interest rate swap agreements as of March 29, 2019, which fixes the rate on a like amount of variable rate borrowings through the first quarter of fiscal 2023. During the second quarter of fiscal 2019, the Company entered into approximately $500.0 million notional amount of forward starting interest rate swap agreements to hedge the cash flow risk of variability in interest payments on variable rate borrowings. In addition, interest rate swaps with a notional amount of $300.0 million matured during the second quarter of fiscal 2019.

Changes in the fair value of a derivative that is designated as and meets all the required criteria for a cash flow hedge are recorded in accumulated other comprehensive income (loss) and reclassified into earnings as the underlying hedged item affects earnings. Amounts reported in accumulated other comprehensive income (loss) related to derivatives will be reclassified to interest expense as interest payments are made on the Company’s variable-rate debt. As of March 29, 2019 and September 28, 2018, approximately ($5.7) million and $36.2 million of unrealized net of tax gains (losses) related to the interest rate swaps were included in "Accumulated other comprehensive loss," respectively.

The following table summarizes the effect of our derivatives designated as cash flow hedging instruments on Other comprehensive income (loss) (in thousands):



	Three Months Ended
	March 29, 2019			March 30, 2018
Interest rate swap agreements	$	(21,524	)	$	31,323



	Six Months Ended
	March 29, 2019			March 30, 2018
Interest rate swap agreements	$	(52,525	)	$	36,568

Derivatives not Designated in Hedging Relationships

The Company entered into a series of pay fixed/receive floating gasoline and diesel fuel agreements based on the Department of Energy weekly retail on-highway index in order to limit its exposure to price fluctuations for gasoline and diesel fuel. As of March 29, 2019, the Company has contracts for approximately 13.9 million gallons outstanding through the second quarter of fiscal 2020. The Company does not record its gasoline and diesel fuel agreements as hedges for accounting purposes. The impact on earnings related to the change in fair value of these unsettled contracts was a gain of approximately $4.9 million and a loss of approximately $4.3 million for the three and six months ended March 29, 2019, respectively. The impact on earnings related to the change in fair value of these unsettled contracts was a loss of approximately $1.7 million and a gain of approximately $0.2 million for the three and six months ended March 30, 2018, respectively. The change in fair value for unsettled contracts is included in "Selling and general corporate expenses" in the Condensed Consolidated Statements of Income. When the contracts settle, the gain or loss is recorded to"Costs of services provided" in the Condensed Consolidated Statements of Income.

As of March 29, 2019, the Company had foreign currency forward exchange contracts outstanding with notional amounts of €15.5 million to mitigate the risk of changes in foreign currency exchange rates on short-term intercompany loans to certain international subsidiaries. Gains and losses on these foreign currency exchange contracts are recognized in earnings as the contracts were not designated as hedging instruments, substantially offsetting currency transaction gains and losses on the short-term intercompany loans.

The following table summarizes the location and fair value, using Level 2 inputs (see Note 14 for a description of the fair value levels), of the Company's derivatives designated and not designated as hedging instruments in the Condensed Consolidated Balance Sheets (in thousands):



	Balance Sheet Location	March 29, 2019		September 28, 2018
ASSETS
Designated as hedging instruments:
Interest rate swap agreements	Prepayments and other current assets	$	—	$	1,459
Interest rate swap agreements	Noncurrent Assets	2,076		54,708

Not designated as hedging instruments:
Foreign currency forward exchange contracts	Prepayments and other current assets	$	—	$	209
Gasoline and diesel fuel agreements	Prepayments and other current assets	—		3,623
		$	2,076	$	59,999
LIABILITIES
Designated as hedging instruments:
Interest rate swap agreements	Other Noncurrent Liabilities	$	1,294	$	—

Not designated as hedging instruments:
Foreign currency forward exchange contracts	Accounts payable	$	35	$	—
Gasoline and diesel fuel agreements	Accounts payable	710		—
		$	2,039	$	—

The following table summarizes the location of (gain) loss reclassified from "Accumulated other comprehensive loss" into earnings for derivatives designated as hedging instruments and the location of (gain) loss for our derivatives not designated as hedging instruments in the Condensed Consolidated Statements of Income (in thousands):



		Three Months Ended
	Income Statement Location	March 29, 2019			March 30, 2018
Designated as hedging instruments:
Interest rate swap agreements	Interest expense	$	(2,327	)	$	2,821
Not designated as hedging instruments:
Gasoline and diesel fuel agreements	Costs of services provided / Selling and general corporate expenses	$	(3,675	)	$	(61	)
Foreign currency forward exchange contracts	Interest expense	66			1,100
		(3,609		)	1,039
		$	(5,936	)	$	3,860



		Six Months Ended
	Income Statement Location	March 29, 2019			March 30, 2018
Designated as hedging instruments:
Interest rate swap agreements	Interest expense	$	(4,029	)	$	4,917
Not designated as hedging instruments:
Gasoline and diesel fuel agreements	Costs of services provided / Selling and general corporate expenses	$	5,469		$	(3,477	)
Foreign currency forward exchange contracts	Interest expense	244			451
		5,713			(3,026		)
		$	1,684		$	1,891

At March 29, 2019, the net of tax gain expected to be reclassified from "Accumulated other comprehensive loss" into earnings over the next twelve months based on current market rates is approximately $3.4 million.

Revenue Recognition

6 Months Ended

Mar. 29, 2019

Revenue from Contract with Customer [Abstract]

Revenue Recognition

REVENUE RECOGNITION:

The Company generates revenue through sales of food, facility and uniform services to customers based on written contracts at the locations we serve. Within our FSS United States and FSS International segments, we provide food and beverage services, including catering and retail services, or facilities services, including plant operations and maintenance, custodial, housekeeping, landscaping and other services. Within our Uniform segment, the Company provides a full service uniform solution, including delivery, cleaning and maintenance. In accordance with Accounting Standards Codification 606 ("ASC 606"), the Company accounts for a customer contract when both parties have approved the arrangement and are committed to perform their respective obligations, each party's rights can be identified, payment terms can be identified, the contract has commercial substance and it is probable the Company will collect substantially all of the consideration to which it is entitled. Revenue is recognized upon the transfer of control of the promised product or service to customers in an amount that reflects the consideration the Company expects to receive in exchange for those goods and services.

Performance Obligations

The Company recognizes revenue when its performance obligation is satisfied. Each contract generally has one performance obligation, which is satisfied over time. The Company primarily accounts for its performance obligations under the series guidance, using the as-invoiced practical expedient when applicable. The Company applies the right to invoice practical expedient to record revenue as the services are provided, given the nature of the services provided and the frequency of billing under the customer contracts. Under this practical expedient, the Company recognizes revenue in an amount that corresponds directly with the value to the customer of the Company’s performance completed to date and for which the Company has the right to invoice the customer. Certain arrangements include performance obligations which include variable consideration (primarily per transaction fees). For these arrangements, the Company does not need to estimate the variable consideration for the contract and allocate to the entire performance obligation; therefore, the variable fees are recognized in the period they are earned.

Impact of New Revenue Recognition Standard

As a result of the adoption of ASC 606, the following changes occurred with respect to financial statement line item classification in the Company's condensed consolidated financial statements:

Transition Adjustment:


•	costs to obtain contracts related to employee sales commissions, previously expensed to “Cost of services provided” at contract inception, are now capitalized in “Other Assets” ($97.2 million and $103.8 million as of September 29, 2018 and March 29, 2019, respectively);

Other Reclassifications and Changes in Presentation:


•	certain fees within the Uniform segment, $95.8 million and $191.1 million for the three and six month periods of fiscal 2019, previously recognized as a reduction to “Cost of services provided,” are now recognized in “Revenue;”

•

client contract investments, previously capitalized within “Other Assets” and amortized to “Depreciation and amortization” will continue to be expensed over the contract life as either a leasehold improvement in “Property and equipment, net” ($795.1 million as of March 29, 2019) or as long-term prepaid rent or costs to fulfill in “Other Assets” ($186.4 million and $112.9 million as of March 29, 2019, respectively) and primarily classified in “Depreciation and amortization” or “Cost of services provided;”


•	costs to fulfill contracts related to personalized work apparel, linens and other rental items in service, previously capitalized within "Inventories" are now capitalized within "Other Assets" ($345.0 million as of March 29, 2019); and


•	certain client contract investments, previously included within "Purchases of property and equipment and other" in Net cash provided by (used in) investing activities on the Condensed Consolidated Statements of Cash Flows, are now included within "Payments made to clients on contracts" in Net cash provided by operating activities.

The following table compares the reported Condensed Consolidated Balance Sheet as of March 29, 2019, to the balances had the previous revenue accounting guidance remained in effect (in thousands):



	March 29, 2019
	As Reported			Adoption adjustments of ASC 606			Balances without adoption of ASC 606
ASSETS
Current Assets:
Cash and cash equivalents	$	195,387		$	—		$	195,387
Receivables, net	1,878,151			—			1,878,151
Inventories	400,269			344,953			745,222
Prepayments and other current assets	156,796			—			156,796
Total current assets	2,630,603			344,953			2,975,556
Property and Equipment, net	2,142,944			(795,096		)	1,347,848
Goodwill	5,522,552			—			5,522,552
Other Intangible Assets	2,087,641			—			2,087,641
Other Assets	1,327,074			339,781			1,666,855
	$	13,710,814		$	(110,362	)	$	13,600,452
LIABILITIES AND STOCKHOLDERS' EQUITY
Current Liabilities:
Current maturities of long-term borrowings	$	56,339		$	—		$	56,339
Accounts payable	911,785			—			911,785
Accrued expenses and other current liabilities	1,342,981			(23,526		)	1,319,455
Total current liabilities	2,311,105			(23,526		)	2,287,579
Long-Term Borrowings	7,134,286			—			7,134,286
Deferred Income Taxes and Other Noncurrent Liabilities	1,021,749			(23,544		)	998,205
Redeemable Noncontrolling Interest	9,994			—			9,994
Stockholders' Equity:
Common stock	2,812			—			2,812
Capital surplus	3,180,943			—			3,180,943
Retained earnings	992,736			(63,292		)	929,444
Accumulated other comprehensive loss	(141,651		)	—			(141,651		)
Treasury stock	(801,160		)	—			(801,160		)
Total stockholders' equity	3,233,680			(63,292		)	3,170,388
	$	13,710,814		$	(110,362	)	$	13,600,452

The following table compares the reported Condensed Consolidated Statements of Income for the three and six month period ended March 29, 2019, to the balances had the previous revenue accounting guidance remained in effect (in thousands):



	Three Months Ended March 29, 2019
	As Reported			Adoption adjustments of ASC 606			Balances without adoption of ASC 606

Revenue	$	3,999,987		$	(91,583	)	$	3,908,404
Costs and Expenses:
Cost of services provided	3,639,959			(94,490		)	3,545,469
Depreciation and amortization	147,908			4,893			152,801
Selling and general corporate expenses	88,285			—			88,285
Gain on sale of Healthcare Technologies	1,000			—			1,000
	3,877,152			(89,597		)	3,787,555
Operating income	122,835			(1,986		)	120,849
Interest and Other Financing Costs, net	84,178			—			84,178
Income Before Income Taxes	38,657			(1,986		)	36,671
Provision for Income Taxes	9,347			(514		)	8,833
Net income	29,310			(1,472		)	27,838
Less: Net income (loss) attributable to noncontrolling interest	(43		)	—			(43		)
Net income attributable to Aramark stockholders	$	29,353		$	(1,472	)	$	27,881



	Six Months Ended March 29, 2019
	As Reported			Adoption adjustments of ASC 606			Balances without adoption of ASC 606

Revenue	$	8,265,336		$	(180,090	)	$	8,085,246
Costs and Expenses:
Cost of services provided	7,434,404			(183,197		)	7,251,207
Depreciation and amortization	298,629			7,899			306,528
Selling and general corporate expenses	192,415			—			192,415
Gain on sale of Healthcare Technologies	(156,309		)	—			(156,309		)
	7,769,139			(175,298		)	7,593,841
Operating income	496,197			(4,792		)	491,405
Interest and Other Financing Costs, net	167,155			—			167,155
Income Before Income Taxes	329,042			(4,792		)	324,250
Provision for Income Taxes	49,054			(1,241		)	47,813
Net income	279,988			(3,551		)	276,437
Less: Net income (loss) attributable to noncontrolling interest	(49		)	—			(49		)
Net income attributable to Aramark stockholders	$	280,037		$	(3,551	)	$	276,486

Disaggregation of Revenue

The following table presents revenue disaggregated by revenue source (in millions):



	Three Months Ended		Six Months Ended
	March 29, 2019		March 29, 2019
FSS United States:
Business & Industry	$	394.8	$	794.7
Education	901.6		1,917.9
Healthcare	221.4		484.7
Sports, Leisure & Corrections	504.7		1,099.0
Facilities & Other	394.5		781.0
Total FSS United States	$	2,417.0	$	5,077.3

FSS International:
Europe	512.0		1,032.2
Rest of World	430.0		863.0
Total FSS International	$	942.0	$	1,895.2

Uniform	$	641.0	$	1,292.8

Total Revenue	$	4,000.0	$	8,265.3

Contract Balances

The Company defers sales commissions earned by our sales force that are considered to be incremental and recoverable costs of obtaining a contract tied to its food, facilities and uniform services. The deferred costs are amortized using the portfolio approach on a straight line basis over the average period of benefit and are assessed for impairment on a periodic basis. Determination of the amortization period and the subsequent assessment for impairment of the contract cost asset requires judgment. During the three and six months ended March 29, 2019, the Company expensed approximately $3.6 million and $7.2 million of these costs to “Cost of services provided” in the Condensed Consolidated Statements of Income.

Costs to fulfill contracts includes payments made by the Company to enhance the service resources used by the Company to satisfy its performance obligation. These amounts are amortized over the contract period. If a contract is terminated prior to its maturity date, the Company is typically reimbursed for the unamortized amount. During the three and six months ended March 29, 2019, the Company expensed approximately $4.8 million and $9.9 million of these costs to "Depreciation and amortization" in the Condensed Consolidated Statements of Income.

Other costs to fulfill contracts represent personalized work apparel, linens and other rental items in service. The amounts are recorded at cost and are amortized over their estimated useful lives, which primarily range from one to four years. The amortization rates used are based on the Company's specific experience. The Company recorded expense of approximately $78.4 million and $157.5 million during the three and six months ended March 29, 2019 related to these costs, which was recorded in "Costs of services provided" in the Condensed Consolidated Statements of Income.

Deferred income is recognized in "Accrued expenses and other current liabilities" in the Condensed Consolidated Balance Sheets when the Company has received consideration, or has the right to receive consideration, in advance of the transfer of the performance obligation of the contract to the customer, primarily prepaid meal plans. The consideration received remains a liability until the goods or services have been provided to the customer. The Company classifies deferred income as current as the arrangement is short term in nature.

During the six months ended March 29, 2019, deferred income increased related to customer prepayments and decreased related to income recognized during the period as a result of satisfying the performance obligation. Below is a summary of the changes (in millions):



	Balance, September 28, 2018		Add: Net increase in current period deferred income	Less: Recognition of deferred income		Balance, March 29, 2019
Deferred income	$	281.5	628.5	(676.4	)	$	233.6

Income Taxes	6 Months Ended
Income Taxes	Mar. 29, 2019
Income Tax Disclosure [Abstract]
Income Taxes	INCOME TAXES: On December 22, 2017, “H.R.1,” commonly referred to as the “Tax Cuts and Jobs Act” (the “Tax Legislation”) was signed into U.S. law. The Tax Legislation, which was effective on January 1, 2018, significantly revised the U.S. tax code by, among other things, lowering the corporate income tax rate from 35.0% to 21.0% and implementing new international tax provisions that included a one-time transition tax on deemed repatriated earnings of foreign subsidiaries. Though certain key aspects of the new law were effective January 1, 2018 and had an immediate accounting impact, other significant provisions were not effective or did not result in accounting implications for the Company until after the fiscal year-end September 28, 2018. The provisions effective for fiscal 2019 are the tax on "Global Intangible Low-Taxed Income" ("GILTI"), the deduction for "Foreign-Derived Intangible Income" ("FDII"), the 163(j) limitation on interest expense and the 162(m) limitation on certain executive compensation. During fiscal 2018, the Company made reasonable estimates related to certain impacts of the Tax Legislation and, in accordance with the Securities and Exchange Commission (“SEC”) Staff Accountant Bulletin No. 118, Income Tax Accounting Implications of the Tax Cut and Jobs Act (“SAB 118”), recorded provisional estimates during a measurement period when it did not have the necessary information available, prepared, or analyzed in reasonable detail to complete its accounting for the change in tax law. As a result of the Tax Legislation, the Company reassessed during fiscal 2018 the ability to recover its $27.2 million of foreign tax credit ("FTC") carryforwards. Based on currently available information, the Company believed it would not generate sufficient foreign source income in the carryforward period to utilize a portion of these credits. As a result, the Company recorded a valuation allowance of $13.1 million against its foreign tax credit carryforward during fiscal 2018 as a provisional estimate. On the basis of proposed Treasury Regulations issued subsequent to the filing of the Company's Annual Report on Form 10-K on November 21, 2018, the Company recorded an adjustment to reduce the $13.1 million valuation allowance by $9.5 million, which was recorded as a tax benefit to the provision for income taxes during the first quarter of fiscal 2019. During the second quarter of fiscal 2019, the Company reduced the remaining $3.6 million valuation allowance and recorded a related uncertain tax position of $2.7 million, resulting in a net benefit to the provision for income taxes of $0.9 million. The Tax Legislation contains additional international provisions which impact the Company beginning in the period ended December 28, 2018, including the tax on “Global Intangible Low-Taxed Income” (“GILTI”). The impact of the GILTI liability is not expected to have a significant impact on the financial statements for the fiscal year ending September 27, 2019. The Company is electing to treat taxes due on future U.S. inclusions in taxable income related to GILTI as a current-period expense when incurred (the “period cost method”). The accounting for the impact of the Tax Legislation is complete and the Company closed the measurement period related to SAB 118.

Stockholders' Equity	6 Months Ended
Stockholders' Equity	Mar. 29, 2019
Equity [Abstract]
Stockholders' Equity	STOCKHOLDERS' EQUITY: During the six months ended March 29, 2019 and March 30, 2018, the Company paid dividends of approximately $54.2 million and $51.5 million to its stockholders, respectively. On May 1, 2019, the Company's Board declared a $0.110 dividend per share of common stock, payable on May 30, 2019, to shareholders of record on the close of business on May 16, 2019. During the first quarter of fiscal 2019, the Company completed a repurchase of 1.6 million shares of its common stock for $50.0 million. During the first quarter of fiscal 2018, the Company completed a repurchase of 0.6 million shares of its common stock for $24.4 million.

Share-Based Compensation

6 Months Ended

Mar. 29, 2019

Disclosure of Compensation Related Costs, Share-based Payments [Abstract]

Share-Based Compensation

SHARE-BASED COMPENSATION:

The following table summarizes the share-based compensation expense and related information for Time-Based Options ("TBOs"), Time-Based Restricted Stock Units ("RSUs"), Performance Stock Units and Performance Restricted Stock ("PSUs"), and Deferred Stock and Other Units classified as "Selling and general corporate expenses" in the Condensed Consolidated Statements of Income (in millions).



	Three Months Ended				Six Months Ended
	March 29, 2019		March 30, 2018		March 29, 2019		March 30, 2018
TBOs	$	3.1	$	4.8	$	8.4	$	9.8
RSUs	7.2		6.1		16.1		11.9
PSUs	3.9		5.6		7.7		10.9
Deferred Stock and Other Units	0.4		0.5		1.0		0.9
	$	14.6	$	17.0	$	33.2	$	33.5

Taxes related to share-based compensation	$	3.6	$	4.8	$	8.2	$	9.4

The below table summarizes the number of shares granted and the weighted-average grant-date fair value per unit during the six months ended March 29, 2019:



	Shares Granted (in millions)	Weighted-Average Grant-Date Fair Value (dollars per share)
TBOs	1.8	$	8.32
RSUs	1.1	$	36.61
PSUs⁽¹⁾	1.3	$	36.65
Deferred Stock Units	0.1	$	32.82
	4.3



(1)	Includes approximately 0.5 million shares resulting from the payout of the 2016 PSU grants due to exceeding the adjusted earnings per share target.

Earnings Per Share

6 Months Ended

Mar. 29, 2019

Earnings Per Share [Abstract]

Earnings Per Share

EARNINGS PER SHARE:

Basic earnings per share is computed using the weighted average number of common shares outstanding during the periods presented. Diluted earnings per share is computed using the weighted average number of common shares outstanding adjusted to include the potentially dilutive effect of stock awards.

The following table sets forth the computation of basic and diluted earnings per share attributable to the Company's stockholders (in thousands, except per share data):



	Three Months Ended				Six Months Ended
	March 29, 2019		March 30, 2018		March 29, 2019		March 30, 2018
Earnings:
Net income attributable to Aramark stockholders	$	29,353	$	27,569	$	280,037	$	319,853
Shares:
Basic weighted-average shares outstanding	246,217		245,648		246,540		245,366
Effect of dilutive securities	4,130		6,837		4,815		7,014
Diluted weighted-average shares outstanding	250,347		252,485		251,355		252,380

Basic Earnings Per Share:
Net income attributable to Aramark stockholders	$	0.12	$	0.11	$	1.14	$	1.30
Diluted Earnings Per Share:
Net income attributable to Aramark stockholders	$	0.12	$	0.11	$	1.11	$	1.27

Share-based awards to purchase 8.6 million and 1.8 million shares were outstanding for the three months ended March 29, 2019 and March 30, 2018, respectively, but were not included in the computation of diluted earnings per common share, as their effect would have been antidilutive. In addition, PSUs related to 1.7 million shares and 1.8 million shares were outstanding for the three month periods of March 29, 2019 and March 30, 2018, respectively, but were not included in the computation of diluted earnings per common share, as the performance targets were not yet met.

Share-based awards to purchase 7.2 million and 1.3 million shares were outstanding for the six months ended March 29, 2019 and March 30, 2018, respectively, but were not included in the computation of diluted earnings per common share, as their effect would have been antidilutive. In addition, PSUs related to 1.7 million shares and 1.8 million shares were outstanding for the six month periods of March 29, 2019 and March 30, 2018, respectively, but were not included in the computation of diluted earnings per common share, as the performance targets were not yet met.

Commitments and Contingencies	6 Months Ended
Commitments and Contingencies	Mar. 29, 2019
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	COMMITMENTS AND CONTINGENCIES: Certain of the Company's lease arrangements, primarily vehicle leases, with terms of one to eight years, contain provisions related to residual value guarantees. The maximum potential liability to the Company under such arrangements was approximately $34.3 million at March 29, 2019 if the terminal fair value of vehicles coming off lease was zero. Consistent with past experience, management does not expect any significant payments will be required pursuant to these arrangements. No amounts have been accrued for guarantee arrangements at March 29, 2019. From time to time, the Company and its subsidiaries are a party to various legal actions, proceedings and investigations involving claims incidental to the conduct of their business, including actions by clients, consumers, employees, government entities and third parties, including under federal, state, international, national, provincial and local employment laws, wage and hour laws, discrimination laws, immigration laws, human health and safety laws, import and export controls and customs laws, environmental laws, false claims or whistleblower statutes, minority, women and disadvantaged business enterprise statutes, tax codes, antitrust and competition laws, consumer protection statutes, procurement regulations, intellectual property laws, food safety and sanitation laws, cost and accounting principles, the Foreign Corrupt Practices Act, the U.K. Bribery Act, other anti-corruption laws, lobbying laws, motor carrier safety laws, data privacy and security laws and alcohol licensing and service laws, or alleging negligence and/or breaches of contractual and other obligations. Based on information currently available, advice of counsel, available insurance coverage, established reserves and other resources, the Company does not believe that any such actions are likely to be, individually or in the aggregate, material to its business, financial condition, results of operations or cash flows. However, in the event of unexpected further developments, it is possible that the ultimate resolution of these matters, or other similar matters, if unfavorable, may be materially adverse to the Company's business, financial condition, results of operations or cash flows.

Business Segments

6 Months Ended

Mar. 29, 2019

Segment Reporting [Abstract]

Business Segments

BUSINESS SEGMENTS:

The Company reported its operating results in three reportable segments: FSS United States, FSS International and Uniform. Corporate includes general expenses not specifically allocated to an individual segment and share-based compensation expense (see Note 10). In the Company's food and support services segments, approximately 77% of the global revenue is related to food services and 23% is related to facilities services. Financial information by segment follows (in millions):



	Revenue
	Three Months Ended
	March 29, 2019		March 30, 2018
FSS United States	$	2,417.0	$	2,506.4
FSS International	942.0		925.3
Uniform	641.0		507.6
	$	4,000.0	$	3,939.3



	Operating Income
	Three Months Ended
	March 29, 2019			March 30, 2018
FSS United States	$	68.8		$	137.9
FSS International	41.9			13.9
Uniform	38.2			30.0
	148.9			181.8
Corporate	(26.1		)	(46.8		)
Operating Income	122.8			135.0
Interest and Other Financing Costs, net	84.2			92.7
Income Before Income Taxes	$	38.6		$	42.3



	Revenue
	Six Months Ended
	March 29, 2019		March 30, 2018
FSS United States	$	5,077.3	$	5,156.0
FSS International	1,895.2		1,838.3
Uniform	1,292.8		910.1
	$	8,265.3	$	7,904.4



	Operating Income
	Six Months Ended
	March 29, 2019			March 30, 2018
FSS United States	$	432.6		$	317.9
FSS International	53.3			57.8
Uniform	90.9			74.5
	576.8			450.2
Corporate	(80.6		)	(98.3		)
Operating Income	496.2			351.9
Interest and Other Financing Costs, net	167.2			166.8
Income Before Income Taxes	$	329.0		$	185.1

Fair Value of Financial Assets and Financial Liabilities

6 Months Ended

Mar. 29, 2019

Fair Value Disclosures [Abstract]

Fair Value of Financial Assets and Financial Liabilities

FAIR VALUE OF FINANCIAL ASSETS AND FINANCIAL LIABILITIES:

Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. Assets and liabilities recorded at fair value are classified based upon the level of judgment associated with the inputs used to measure their fair value. The hierarchical levels related to the subjectivity of the valuation inputs are defined as follows:


•	Level 1—inputs to the valuation methodology are quoted prices (unadjusted) for identical assets or liabilities in active markets


•	Level 2—inputs to the valuation methodology include quoted prices for similar assets and liabilities in active markets, and inputs that are observable for the asset or liability, either directly or indirectly, for substantially the full term of the financial instrument


•	Level 3—inputs to the valuation methodology are unobservable and significant to the fair value measurement

Recurring Fair Value Measurements

The Company's financial instruments consist primarily of cash and cash equivalents, accounts receivable, accounts payable, borrowings and derivatives. Management believes that the carrying value of cash and cash equivalents, accounts receivable and accounts payable are representative of their respective fair values. In conjunction with the fair value measurement of the derivative instruments, the Company made an accounting policy election to measure the credit risk of its derivative instruments that are subject to master netting agreements on a net basis by counterparty portfolio, the gross values would not be materially different. The fair value of the Company's debt at March 29, 2019 and September 28, 2018 was $7,271.6 million and $7,303.1 million, respectively. The carrying value of the Company's debt at March 29, 2019 and September 28, 2018 was $7,190.6 million and $7,244.0 million, respectively. The fair values were computed using market quotes, if available, or based on discounted cash flows using market interest rates as of the end of the respective periods. The inputs utilized in estimating the fair value of the Company's debt have been classified as level 2 in the fair value hierarchy levels.

- Definition

The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.

+ References + Details

Condensed Consolidating Financial Statements of Aramark and Subsidiaries

6 Months Ended

Mar. 29, 2019

Condensed Financial Information of Parent Company Only Disclosure [Abstract]

Condensed Consolidating Financial Statements of Aramark and Subsidiaries

CONDENSED CONSOLIDATING FINANCIAL STATEMENTS OF ARAMARK AND SUBSIDIARIES:

The following condensed consolidating financial statements of the Company have been prepared pursuant to Rule 3-10 of Regulation S-X.

The condensed consolidating financial statements are presented for: (i) Aramark (the "Parent"); (ii) Aramark Services, Inc. and Aramark International Finance S.à r.l. (the "Issuers"); (iii) the guarantors; (iv) the non guarantors; (v) elimination entries necessary to consolidate the Parent with the Issuers, the guarantors and non guarantors; and (vi) the Company on a consolidated basis. Each of the guarantors is wholly-owned, directly or indirectly, by the Company. The 5.125% Senior Notes due 2024 (the "2024 Notes"), 5.000% Senior Notes due April 1, 2025 (the "5.000% 2025 Notes"), 3.125% Senior Notes due April 1, 2025 (the "3.125% 2025 Notes" and, together with the 5.000% 2025 Notes, the "2025 Notes"), 4.75% Senior Notes due June 1, 2026 ("2026 Notes") and 5.000% Senior Notes due February 1, 2028 (the "2028 Notes") are obligations of the Company's wholly-owned subsidiary, Aramark Services, Inc., (other than the 3.125% 2025 Notes, which are obligations of the Company's wholly owned subsidiary, Aramark International Finance S.a.r.l) and are each jointly and severally guaranteed on a senior unsecured basis by the Company and substantially all of the Company's existing and future domestic subsidiaries (excluding the Receivables Facility subsidiary) ("Guarantors"). All other subsidiaries of the Company, either direct or indirect, do not guarantee the 2024 Notes, 2025 Notes, 2026 Notes or 2028 Notes ("Non Guarantors"). The Guarantors also guarantee certain other debt. These condensed consolidating financial statements have been prepared from the Company's financial information on the same basis of accounting as the condensed consolidated financial statements. Interest expense and certain other costs are partially allocated to all of the subsidiaries of the Company. Goodwill and other intangible assets have been allocated to the subsidiaries based on management's estimates.

CONDENSED CONSOLIDATING BALANCE SHEETS

March 29, 2019

(in thousands)



	Aramark (Parent)		Issuers		Guarantors		Non Guarantors		Eliminations			Consolidated
ASSETS
Current Assets:
Cash and cash equivalents	$	5	$	31,508	$	23,754	$	140,120	$	—		$	195,387
Receivables	—		2,362		522,706		1,353,083		—			1,878,151
Inventories	—		16,041		261,024		123,204		—			400,269
Prepayments and other current assets	—		14,164		67,606		75,026		—			156,796
Total current assets	5		64,075		875,090		1,691,433		—			2,630,603
Property and Equipment, net	—		46,370		1,737,050		359,524		—			2,142,944
Goodwill	—		173,104		4,701,882		647,566		—			5,522,552
Investment in and Advances to Subsidiaries	3,233,675		6,908,790		—		743,584		(10,886,049		)	—
Other Intangible Assets	—		29,684		1,861,457		196,500		—			2,087,641
Other Assets	—		23,761		986,975		318,340		(2,002		)	1,327,074
	$	3,233,680	$	7,245,784	$	10,162,454	$	3,956,947	$	(10,888,051	)	$	13,710,814
LIABILITIES AND STOCKHOLDERS' EQUITY
Current Liabilities:
Current maturities of long-term borrowings	$	—	$	3,654	$	28,744	$	23,941	$	—		$	56,339
Accounts payable	—		140,146		435,951		335,688		—			911,785
Accrued expenses and other current liabilities	—		151,055		863,268		328,570		88			1,342,981
Total current liabilities	—		294,855		1,327,963		688,199		88			2,311,105
Long-term Borrowings	—		6,360,687		73,177		700,422		—			7,134,286
Deferred Income Taxes and Other Noncurrent Liabilities	—		394,677		512,591		114,481		—			1,021,749
Intercompany Payable	—		—		4,552,727		731,000		(5,283,727		)	—
Redeemable Noncontrolling Interest	—		—		9,994		—		—			9,994
Total Stockholders' Equity	3,233,680		195,565		3,686,002		1,722,845		(5,604,412		)	3,233,680
	$	3,233,680	$	7,245,784	$	10,162,454	$	3,956,947	$	(10,888,051	)	$	13,710,814

CONDENSED CONSOLIDATING BALANCE SHEETS

September 28, 2018

(in thousands)



	Aramark (Parent)		Issuers		Guarantors		Non Guarantors		Eliminations			Consolidated
ASSETS
Current Assets:
Cash and cash equivalents	$	5	$	50,716	$	29,844	$	134,460	$	—		$	215,025
Receivables	—		1,038		443,599		1,345,796		—			1,790,433
Inventories	—		15,857		592,259		116,686		—			724,802
Prepayments and other current assets	—		21,411		86,100		63,654		—			171,165
Total current assets	5		89,022		1,151,802		1,660,596		—			2,901,425
Property and Equipment, net	—		28,341		1,013,523		336,230		—			1,378,094
Goodwill	—		173,104		4,783,547		653,917		—			5,610,568
Investment in and Advances to Subsidiaries	3,029,553		7,441,605		90,049		844,245		(11,405,452		)	—
Other Intangible Assets	—		29,684		1,919,795		187,365		—			2,136,844
Other Assets	—		100,754		1,264,976		329,443		(2,002		)	1,693,171
	$	3,029,558	$	7,862,510	$	10,223,692	$	4,011,796	$	(11,407,454	)	$	13,720,102
LIABILITIES AND STOCKHOLDERS' EQUITY
Current Liabilities:
Current maturities of long-term borrowings	$	—	$	—	$	26,564	$	4,343	$	—		$	30,907
Accounts payable	—		128,460		483,606		406,854		—			1,018,920
Accrued expenses and other current liabilities	—		205,807		926,794		307,643		88			1,440,332
Total current liabilities	—		334,267		1,436,964		718,840		88			2,490,159
Long-term Borrowings	—		6,651,110		82,097		479,870		—			7,213,077
Deferred Income Taxes and Other Noncurrent Liabilities	—		432,583		466,331		78,301		—			977,215
Intercompany Payable	—		—		4,827,084		955,407		(5,782,491		)	—
Redeemable Noncontrolling Interest	—		—		10,093		—		—			10,093
Total Stockholders' Equity	3,029,558		444,550		3,401,123		1,779,378		(5,625,051		)	3,029,558
	$	3,029,558	$	7,862,510	$	10,223,692	$	4,011,796	$	(11,407,454	)	$	13,720,102

CONDENSED CONSOLIDATING STATEMENTS OF INCOME AND COMPREHENSIVE INCOME

For the three months ended March 29, 2019

(in thousands)



	Aramark (Parent)			Issuers			Guarantors			Non Guarantors			Eliminations			Consolidated
Revenue	$	—		$	260,057		$	2,629,407		$	1,110,523		$	—		$	3,999,987
Costs and Expenses:
Cost of services provided	—			234,485			2,375,337			1,030,137			—			3,639,959
Depreciation and amortization	—			3,817			118,261			25,830			—			147,908
Selling and general corporate expenses	—			35,870			45,374			7,041			—			88,285
Gain on sale of Healthcare Technologies	—			—			1,000			—			—			1,000
Interest and other financing costs, net	—			78,353			1,036			4,789			—			84,178
Expense allocations	—			85,651			(89,505		)	3,854			—			—
	—			438,176			2,451,503			1,071,651			—			3,961,330
Income (Loss) before Income Tax	—			(178,119		)	177,904			38,872			—			38,657
Provision (Benefit) for Income Taxes	—			(35,757		)	35,298			9,806			—			9,347
Equity in Net Income of Subsidiaries	29,353			—			—			—			(29,353		)	—
Net income (loss)	29,353			(142,362		)	142,606			29,066			(29,353		)	29,310
Less: Net income (loss) attributable to noncontrolling interest	—			—			(43		)	—			—			(43		)
Net income (loss) attributable to Aramark stockholders	29,353			(142,362		)	142,649			29,066			(29,353		)	29,353
Other comprehensive (loss), net of tax	(8,655		)	(17,074		)	—			(5,890		)	22,964			(8,655		)
Comprehensive income (loss) attributable to Aramark stockholders	$	20,698		$	(159,436	)	$	142,649		$	23,176		$	(6,389	)	$	20,698

CONDENSED CONSOLIDATING STATEMENTS OF INCOME AND COMPREHENSIVE INCOME

For the six months ended March 29, 2019

(in thousands)



	Aramark (Parent)			Issuers			Guarantors			Non Guarantors			Eliminations			Consolidated
Revenue	$	—		$	528,579		$	5,478,334		$	2,258,423		$	—		$	8,265,336
Costs and Expenses:
Cost of services provided	—			481,094			4,839,939			2,113,371			—			7,434,404
Depreciation and amortization	—			8,289			239,243			51,097			—			298,629
Selling and general corporate expenses	—			91,612			86,926			13,877			—			192,415
Gain on sale of Healthcare Technologies	—			—			(156,309		)	—			—			(156,309		)
Interest and other financing costs, net	—			156,912			2,007			8,236			—			167,155
Expense allocations	—			(144,938		)	136,296			8,642			—			—
	—			592,969			5,148,102			2,195,223			—			7,936,294
Income before Income Taxes	—			(64,390		)	330,232			63,200			—			329,042
Provision (Benefit) for Income Taxes	—			(27,017		)	60,298			15,773			—			49,054
Equity in Net Income of Subsidiaries	280,037			—			—			—			(280,037		)	—
Net income	280,037			(37,373		)	269,934			47,427			(280,037		)	279,988
Less: Net income (loss) attributable to noncontrolling interest	—			—			(49		)	—			—			(49		)
Net income attributable to Aramark stockholders	280,037			(37,373		)	269,983			47,427			(280,037		)	280,037
Other comprehensive (loss), net of tax	(50,428		)	(44,425		)	—			(50,841		)	95,266			(50,428		)
Comprehensive income (loss) attributable to Aramark stockholders	$	229,609		$	(81,798	)	$	269,983		$	(3,414	)	$	(184,771	)	$	229,609

CONDENSED CONSOLIDATING STATEMENTS OF INCOME AND COMPREHENSIVE INCOME

For the three months ended March 30, 2018

(in thousands)



	Aramark (Parent)		Issuers			Guarantors		Non Guarantors		Eliminations			Consolidated
Revenue	$	—	$	252,354		$	2,605,150	$	1,081,807	$	—		$	3,939,311
Costs and Expenses:
Cost of services provided	—		220,756			2,306,776		1,035,477		—			3,563,009
Depreciation and amortization	—		5,383			127,270		20,211		—			152,864
Selling and general corporate expenses	—		48,458			34,506		5,480		—			88,444
Interest and other financing costs	—		88,220			470		3,963		—			92,653
Expense allocations	—		(80,805		)	76,189		4,616		—			—
	—		282,012			2,545,211		1,069,747		—			3,896,970
Income (Loss) before Income Tax	—		(29,658		)	59,939		12,060		—			42,341
Provision (Benefit) for Income Taxes	—		(7,195		)	12,056		9,764		—			14,625
Equity in Net Income of Subsidiaries	27,569		—			—		—		(27,569		)	—
Net income (loss)	27,569		(22,463		)	47,883		2,296		(27,569		)	27,716
Less: Net income attributable to noncontrolling interest	—		—			147		—		—			147
Net income (loss) attributable to Aramark stockholders	27,569		(22,463		)	47,736		2,296		(27,569		)	27,569
Other comprehensive income, net of tax	49,460		17,434			2,181		47,875		(67,490		)	49,460
Comprehensive income (loss) attributable to Aramark stockholders	$	77,029	$	(5,029	)	$	49,917	$	50,171	$	(95,059	)	$	77,029

CONDENSED CONSOLIDATING STATEMENTS OF INCOME AND COMPREHENSIVE INCOME

For the six months ended March 30, 2018

(in thousands)



	Aramark (Parent)		Issuers			Guarantors			Non Guarantors		Eliminations			Consolidated
Revenue	$	—	$	510,625		$	5,248,416		$	2,145,388	$	—		$	7,904,429
Costs and Expenses:
Cost of services provided	—		445,972			4,626,967			2,012,300		—			7,085,239
Depreciation and amortization	—		9,874			233,165			43,674		—			286,713
Selling and general corporate expenses	—		102,124			68,204			10,284		—			180,612
Interest and other financing costs	—		159,395			537			6,854		—			166,786
Expense allocations	—		(146,008		)	137,299			8,709		—			—
	—		571,357			5,066,172			2,081,821		—			7,719,350
Income (Loss) before Income Tax	—		(60,732		)	182,244			63,567		—			185,079
Provision (Benefit) for Income Taxes	—		(27,904		)	(130,391		)	23,218		—			(135,077		)
Equity in Net Income of Subsidiaries	319,853		—			—			—		(319,853		)	—
Net income (loss)	319,853		(32,828		)	312,635			40,349		(319,853		)	320,156
Less: Net income attributable to noncontrolling interest	—		—			303			—		—			303
Net income (loss) attributable to Aramark stockholders	319,853		(32,828		)	312,332			40,349		(319,853		)	319,853
Other comprehensive income, net of tax	61,065		22,823			2,181			66,877		(91,881		)	61,065
Comprehensive income (loss) attributable to Aramark stockholders	$	380,918	$	(10,005	)	$	314,513		$	107,226	$	(411,734	)	$	380,918

CONDENSED CONSOLIDATING STATEMENTS OF CASH FLOWS

For the six months ended March 29, 2019

(in thousands)



	Aramark (Parent)		Issuers			Guarantors			Non Guarantors			Eliminations			Consolidated
Net cash provided by (used in) operating activities	$	—	$	(84,943	)	$	133,213		$	52,030		$	(11,317	)	$	88,983
Cash flows from investing activities:
Purchases of property and equipment and other assets	—		(6,680		)	(183,367		)	(40,355		)	—			(230,402		)
Disposals of property and equipment	—		5,081			903			1,572			—			7,556
Proceeds from divestiture	—		—			293,711			—			—			293,711
Acquisitions of businesses, net of cash acquired	—		—			(9,443		)	(21,672		)	—			(31,115		)
Other investing activities	—		178			19,298			(1,031		)	—			18,445
Net cash provided by (used in) investing activities	—		(1,421		)	121,102			(61,486		)	—			58,195
Cash flows from financing activities:
Proceeds from long-term borrowings	—		—			—			100,071			—			100,071
Payments of long-term borrowings	—		(279,557		)	(16,800		)	(49,101		)	—			(345,458		)
Net change in funding under the Receivables Facility	—		—			—			205,000			—			205,000
Payments of dividends	—		(54,220		)	—			—			—			(54,220		)
Proceeds from issuance of common stock	—		10,372			—			—			—			10,372
Repurchase of stock	—		(50,000		)	—			—			—			(50,000		)
Other financing activities	—		(27,533		)	(1,474		)	(113		)	—			(29,120		)
Change in intercompany, net	—		468,094			(242,131		)	(237,280		)	11,317			—
Net cash provided by (used in) financing activities	—		67,156			(260,405		)	18,577			11,317			(163,355		)
Effect of foreign exchange rates on cash and cash equivalents	—		—			—			(3,461		)	—			(3,461		)
Increase (decrease) in cash and cash equivalents	—		(19,208		)	(6,090		)	5,660			—			(19,638		)
Cash and cash equivalents, beginning of period	5		50,716			29,844			134,460			—			215,025
Cash and cash equivalents, end of period	$	5	$	31,508		$	23,754		$	140,120		$	—		$	195,387

CONDENSED CONSOLIDATING STATEMENTS OF CASH FLOWS

For the six months ended March 30, 2018

(in thousands)



	Aramark (Parent)		Issuers			Guarantors			Non Guarantors			Eliminations			Consolidated
Net cash provided by (used in) operating activities	$	—	$	(59,339	)	$	83,220		$	32,748		$	(35,002	)	$	21,627
Cash flows from investing activities:
Purchases of property and equipment and other assets	—		(5,675		)	(210,344		)	(32,385		)	—			(248,404		)
Disposals of property and equipment	—		2,154			1,305			1,529			—			4,988
Acquisitions of businesses, net of cash acquired	—		(2,369,118		)	222,893			(81,560		)	—			(2,227,785		)
Other investing activities	—		(793		)	(3,597		)	(669		)	—			(5,059		)
Net cash provided by (used in) investing activities	—		(2,373,432		)	10,257			(113,085		)	—			(2,476,260		)
Cash flows from financing activities:
Proceeds from long-term borrowings	—		2,935,001			—			156,776			—			3,091,777
Payments of long-term borrowings	—		(638,721		)	(13,926		)	(30,455		)	—			(683,102		)
Net change in funding under the Receivables Facility	—		—			—			95,800			—			95,800
Payments of dividends	—		(51,547		)	—			—			—			(51,547		)
Proceeds from issuance of common stock	—		10,556			—			—			—			10,556
Repurchase of stock	—		(24,410		)	—			—			—			(24,410		)
Other financing activities	—		(38,741		)	(1,145		)	(390		)	—			(40,276		)
Change in intercompany, net	—		166,556			(83,884		)	(117,674		)	35,002			—
Net cash provided by (used in) financing activities	—		2,358,694			(98,955		)	104,057			35,002			2,398,798
Effect of foreign exchange rates on cash and cash equivalents	—		—			—			2,571			—			2,571
Increase (decrease) in cash and cash equivalents	—		(74,077		)	(5,478		)	26,291			—			(53,264		)
Cash and cash equivalents, beginning of period	5		111,512			37,513			89,767			—			238,797
Cash and cash equivalents, end of period	$	5	$	37,435		$	32,035		$	116,058		$	—		$	185,533

- Definition

The entire disclosure for condensed financial information, including the financial position, cash flows, and the results of operations of the registrant (parent company) as of the same dates or for the same periods for which audited consolidated financial statements are being presented. Alternatively, the details of this disclosure can be reported by the specific parent company taxonomy elements, indicating the appropriate date and period contexts in an instance document.

+ References + Details

Basis of Presentation and Summary of Significant Accounting Policies (Policies)

6 Months Ended

Mar. 29, 2019

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Basis of Presentation

New Accounting Standard Updates

New Accounting Standards Updates

Adopted Standards

Standards Not Yet Adopted (from most to least recent date of issuance)

Comprehensive Income

Other Assets

Fair Value of Financial Instruments


•	Level 1—inputs to the valuation methodology are quoted prices (unadjusted) for identical assets or liabilities in active markets


•	Level 2—inputs to the valuation methodology include quoted prices for similar assets and liabilities in active markets, and inputs that are observable for the asset or liability, either directly or indirectly, for substantially the full term of the financial instrument


•	Level 3—inputs to the valuation methodology are unobservable and significant to the fair value measurement

Recurring Fair Value Measurements

Basis of Presentation and Summary of Significant Accounting Policies (Tables)

6 Months Ended

Mar. 29, 2019

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Schedule of Components of Comprehensive Loss

The summary of the components of comprehensive income is as follows (in thousands):



	Three Months Ended
	March 29, 2019						March 30, 2018
	Pre-Tax Amount		Tax Effect	After-Tax Amount			Pre-Tax Amount		Tax Effect		After-Tax Amount
Net income				$	29,310						$	27,716
Pension plan adjustments	—		—	—			32,730		(19,351	)	13,379
Foreign currency translation adjustments	8,842		131	8,973			13,353		(929	)	12,424
Fair value of cash flow hedges	(23,851	)	6,173	(17,678		)	34,144		(9,936	)	24,208
Share of equity investee's comprehensive income (loss)	50		—	50			(551	)	—		(551		)
Other comprehensive income (loss)	(14,959	)	6,304	(8,655		)	79,676		(30,216	)	49,460
Comprehensive income				20,655							77,176
Less: Net income attributable to noncontrolling interest				(43		)					147
Comprehensive income attributable to Aramark stockholders				$	20,698						$	77,029



	Six Months Ended
	March 29, 2019						March 30, 2018
	Pre-Tax Amount		Tax Effect	After-Tax Amount			Pre-Tax Amount		Tax Effect		After-Tax Amount
Net income				$	279,988						$	320,156
Pension plan adjustments	753		—	753			32,730		(19,351	)	13,379
Foreign currency translation adjustments	(9,034	)	—	(9,034		)	19,738		(929	)	18,809
Fair value of cash flow hedges	(56,553	)	14,636	(41,917		)	41,485		(12,072	)	29,413
Share of equity investee's comprehensive income (loss)	(230	)	—	(230		)	(536	)	—		(536		)
Other comprehensive income (loss)	(65,064	)	14,636	(50,428		)	93,417		(32,352	)	61,065
Comprehensive income				229,560							381,221
Less: Net income attributable to noncontrolling interest				(49		)					303
Comprehensive income attributable to Aramark stockholders				$	229,609						$	380,918

Schedule of Accumulated Other Comprehensive Loss

Accumulated other comprehensive loss consists of the following (in thousands):



	March 29, 2019			September 28, 2018
Pension plan adjustments	$	(23,875	)	$	(24,628	)
Foreign currency translation adjustments	(102,845		)	(93,811		)
Cash flow hedges	(5,725		)	36,192
Share of equity investee's accumulated other comprehensive loss	(9,206		)	(8,976		)
	$	(141,651	)	$	(91,223	)

Goodwill and Other Intangible Assets (Tables)

6 Months Ended

Mar. 29, 2019

Goodwill and Intangible Assets Disclosure [Abstract]

Schedule of Goodwill Assets by Segment

Changes in total goodwill during the six months ended March 29, 2019 is as follows (in thousands):



Segment	September 28, 2018		Acquisitions and Divestitures			Translation			March 29, 2019
FSS United States¹	$	4,028,454	$	(86,981	)	$	—		$	3,941,473
FSS International	626,379		8,082			(12,702		)	621,759
Uniform	955,735		3,895			(310		)	959,320
	$	5,610,568	$	(75,004	)	$	(13,012	)	$	5,522,552



(1)	Includes the removal of approximately $87.0 million of goodwill related to the divestiture of HCT during the first quarter of fiscal 2019 (see Note 2).

Schedule of Other Intangible Assets

Other intangible assets consist of the following (in thousands):



	March 29, 2019							September 28, 2018
	Gross Amount		Accumulated Amortization			Net Amount		Gross Amount		Accumulated Amortization			Net Amount
Customer relationship assets	$	2,225,366	$	(1,182,303	)	$	1,043,063	$	2,244,215	$	(1,156,811	)	$	1,087,404
Trade names	1,046,963		(2,385		)	1,044,578		1,050,825		(1,385		)	1,049,440
	$	3,272,329	$	(1,184,688	)	$	2,087,641	$	3,295,040	$	(1,158,196	)	$	2,136,844

Borrowings (Tables)

6 Months Ended

Mar. 29, 2019

Debt Disclosure [Abstract]

Schedule of Long-term Debt Instruments

Long-term borrowings, net, are summarized in the following table (in thousands):



	March 29, 2019			September 28, 2018
Senior secured revolving credit facility, due October 2023	$	58,537		$	77,000
Senior secured term loan facility, due October 2023	513,114			538,674
Senior secured term loan facility, due March 2024	1,126,519			1,325,923
Senior secured term loan facility, due March 2025	1,657,468			1,656,919
5.125% senior notes, due January 2024	902,629			902,908
5.000% senior notes, due April 2025	591,478			590,884
3.125% senior notes, due April 2025⁽¹⁾	361,050			373,240
4.750% senior notes, due June 2026	494,402			494,082
5.000% senior notes, due February 2028	1,137,041			1,136,472
Receivables Facility, due May 2021	205,000			—
Capital leases	135,739			143,388
Other	7,648			4,494
	7,190,625			7,243,984
Less—current portion	(56,339		)	(30,907		)
	$	7,134,286		$	7,213,077

- Definition

Tabular disclosure of long-debt instruments or arrangements, including identification, terms, features, collateral requirements and other information necessary to a fair presentation. These are debt arrangements that originally required repayment more than twelve months after issuance or greater than the normal operating cycle of the entity, if longer.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.22)
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=84159872&loc=d3e21475-112644

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 942
-SubTopic 470
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=75038535&loc=d3e64711-112823

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08.(e),(f))
-URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 835
-SubTopic 30
-Section 55
-Paragraph 8
-URI http://asc.fasb.org/extlink&oid=64930739&loc=d3e28878-108400

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 8
-URI http://asc.fasb.org/extlink&oid=84159872&loc=d3e21538-112644

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 6
-URI http://asc.fasb.org/extlink&oid=84159872&loc=d3e21506-112644

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 835
-SubTopic 30
-Section 45
-Paragraph 1A
-URI http://asc.fasb.org/extlink&oid=64930785&loc=d3e28541-108399

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 835
-SubTopic 30
-Section 45
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=64930785&loc=d3e28551-108399

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 7
-URI http://asc.fasb.org/extlink&oid=84159872&loc=d3e21521-112644

+ Details

Derivative Instruments (Tables)

6 Months Ended

Mar. 29, 2019

Derivative Instruments and Hedging Activities Disclosure [Abstract]

Schedule of Derivative Instruments, Effect on Other Comprehensive Income (Loss)

The following table summarizes the effect of our derivatives designated as cash flow hedging instruments on Other comprehensive income (loss) (in thousands):



	Three Months Ended
	March 29, 2019			March 30, 2018
Interest rate swap agreements	$	(21,524	)	$	31,323



	Six Months Ended
	March 29, 2019			March 30, 2018
Interest rate swap agreements	$	(52,525	)	$	36,568

Schedule of Derivative Instruments, Balance Sheet Presentation



	Balance Sheet Location	March 29, 2019		September 28, 2018
ASSETS
Designated as hedging instruments:
Interest rate swap agreements	Prepayments and other current assets	$	—	$	1,459
Interest rate swap agreements	Noncurrent Assets	2,076		54,708

Not designated as hedging instruments:
Foreign currency forward exchange contracts	Prepayments and other current assets	$	—	$	209
Gasoline and diesel fuel agreements	Prepayments and other current assets	—		3,623
		$	2,076	$	59,999
LIABILITIES
Designated as hedging instruments:
Interest rate swap agreements	Other Noncurrent Liabilities	$	1,294	$	—

Not designated as hedging instruments:
Foreign currency forward exchange contracts	Accounts payable	$	35	$	—
Gasoline and diesel fuel agreements	Accounts payable	710		—
		$	2,039	$	—

Schedule Summarizes the Location of (Gain) Loss Reclassified from AOCI Into Earnings for Derivatives Designated as Hedging Instruments and the Location of (Gain) Loss



		Three Months Ended
	Income Statement Location	March 29, 2019			March 30, 2018
Designated as hedging instruments:
Interest rate swap agreements	Interest expense	$	(2,327	)	$	2,821
Not designated as hedging instruments:
Gasoline and diesel fuel agreements	Costs of services provided / Selling and general corporate expenses	$	(3,675	)	$	(61	)
Foreign currency forward exchange contracts	Interest expense	66			1,100
		(3,609		)	1,039
		$	(5,936	)	$	3,860



		Six Months Ended
	Income Statement Location	March 29, 2019			March 30, 2018
Designated as hedging instruments:
Interest rate swap agreements	Interest expense	$	(4,029	)	$	4,917
Not designated as hedging instruments:
Gasoline and diesel fuel agreements	Costs of services provided / Selling and general corporate expenses	$	5,469		$	(3,477	)
Foreign currency forward exchange contracts	Interest expense	244			451
		5,713			(3,026		)
		$	1,684		$	1,891

Revenue Recognition (Tables)

6 Months Ended

Mar. 29, 2019

Revenue from Contract with Customer [Abstract]

Schedule of New Accounting Pronouncements and Changes in Accounting Principles



	Three Months Ended March 29, 2019
	As Reported			Adoption adjustments of ASC 606			Balances without adoption of ASC 606

Revenue	$	3,999,987		$	(91,583	)	$	3,908,404
Costs and Expenses:
Cost of services provided	3,639,959			(94,490		)	3,545,469
Depreciation and amortization	147,908			4,893			152,801
Selling and general corporate expenses	88,285			—			88,285
Gain on sale of Healthcare Technologies	1,000			—			1,000
	3,877,152			(89,597		)	3,787,555
Operating income	122,835			(1,986		)	120,849
Interest and Other Financing Costs, net	84,178			—			84,178
Income Before Income Taxes	38,657			(1,986		)	36,671
Provision for Income Taxes	9,347			(514		)	8,833
Net income	29,310			(1,472		)	27,838
Less: Net income (loss) attributable to noncontrolling interest	(43		)	—			(43		)
Net income attributable to Aramark stockholders	$	29,353		$	(1,472	)	$	27,881



	Six Months Ended March 29, 2019
	As Reported			Adoption adjustments of ASC 606			Balances without adoption of ASC 606

Revenue	$	8,265,336		$	(180,090	)	$	8,085,246
Costs and Expenses:
Cost of services provided	7,434,404			(183,197		)	7,251,207
Depreciation and amortization	298,629			7,899			306,528
Selling and general corporate expenses	192,415			—			192,415
Gain on sale of Healthcare Technologies	(156,309		)	—			(156,309		)
	7,769,139			(175,298		)	7,593,841
Operating income	496,197			(4,792		)	491,405
Interest and Other Financing Costs, net	167,155			—			167,155
Income Before Income Taxes	329,042			(4,792		)	324,250
Provision for Income Taxes	49,054			(1,241		)	47,813
Net income	279,988			(3,551		)	276,437
Less: Net income (loss) attributable to noncontrolling interest	(49		)	—			(49		)
Net income attributable to Aramark stockholders	$	280,037		$	(3,551	)	$	276,486

The following table compares the reported Condensed Consolidated Balance Sheet as of March 29, 2019, to the balances had the previous revenue accounting guidance remained in effect (in thousands):



	March 29, 2019
	As Reported			Adoption adjustments of ASC 606			Balances without adoption of ASC 606
ASSETS
Current Assets:
Cash and cash equivalents	$	195,387		$	—		$	195,387
Receivables, net	1,878,151			—			1,878,151
Inventories	400,269			344,953			745,222
Prepayments and other current assets	156,796			—			156,796
Total current assets	2,630,603			344,953			2,975,556
Property and Equipment, net	2,142,944			(795,096		)	1,347,848
Goodwill	5,522,552			—			5,522,552
Other Intangible Assets	2,087,641			—			2,087,641
Other Assets	1,327,074			339,781			1,666,855
	$	13,710,814		$	(110,362	)	$	13,600,452
LIABILITIES AND STOCKHOLDERS' EQUITY
Current Liabilities:
Current maturities of long-term borrowings	$	56,339		$	—		$	56,339
Accounts payable	911,785			—			911,785
Accrued expenses and other current liabilities	1,342,981			(23,526		)	1,319,455
Total current liabilities	2,311,105			(23,526		)	2,287,579
Long-Term Borrowings	7,134,286			—			7,134,286
Deferred Income Taxes and Other Noncurrent Liabilities	1,021,749			(23,544		)	998,205
Redeemable Noncontrolling Interest	9,994			—			9,994
Stockholders' Equity:
Common stock	2,812			—			2,812
Capital surplus	3,180,943			—			3,180,943
Retained earnings	992,736			(63,292		)	929,444
Accumulated other comprehensive loss	(141,651		)	—			(141,651		)
Treasury stock	(801,160		)	—			(801,160		)
Total stockholders' equity	3,233,680			(63,292		)	3,170,388
	$	13,710,814		$	(110,362	)	$	13,600,452

Disaggregation of Revenue

The following table presents revenue disaggregated by revenue source (in millions):



	Three Months Ended		Six Months Ended
	March 29, 2019		March 29, 2019
FSS United States:
Business & Industry	$	394.8	$	794.7
Education	901.6		1,917.9
Healthcare	221.4		484.7
Sports, Leisure & Corrections	504.7		1,099.0
Facilities & Other	394.5		781.0
Total FSS United States	$	2,417.0	$	5,077.3

FSS International:
Europe	512.0		1,032.2
Rest of World	430.0		863.0
Total FSS International	$	942.0	$	1,895.2

Uniform	$	641.0	$	1,292.8

Total Revenue	$	4,000.0	$	8,265.3

Contract with Customer, Asset and Liability

Below is a summary of the changes (in millions):



	Balance, September 28, 2018		Add: Net increase in current period deferred income	Less: Recognition of deferred income		Balance, March 29, 2019
Deferred income	$	281.5	628.5	(676.4	)	$	233.6

Share-Based Compensation (Tables)

6 Months Ended

Mar. 29, 2019

Disclosure of Compensation Related Costs, Share-based Payments [Abstract]

Schedule of Compensation Cost for Share-based Payment Arrangements, Allocation of Share-based Compensation Costs by Plan



	Three Months Ended				Six Months Ended
	March 29, 2019		March 30, 2018		March 29, 2019		March 30, 2018
TBOs	$	3.1	$	4.8	$	8.4	$	9.8
RSUs	7.2		6.1		16.1		11.9
PSUs	3.9		5.6		7.7		10.9
Deferred Stock and Other Units	0.4		0.5		1.0		0.9
	$	14.6	$	17.0	$	33.2	$	33.5

Taxes related to share-based compensation	$	3.6	$	4.8	$	8.2	$	9.4

Schedule of Share-based Compensation, Restricted Stock and Restricted Stock Units Activity

The below table summarizes the number of shares granted and the weighted-average grant-date fair value per unit during the six months ended March 29, 2019:



	Shares Granted (in millions)	Weighted-Average Grant-Date Fair Value (dollars per share)
TBOs	1.8	$	8.32
RSUs	1.1	$	36.61
PSUs⁽¹⁾	1.3	$	36.65
Deferred Stock Units	0.1	$	32.82
	4.3



(1)	Includes approximately 0.5 million shares resulting from the payout of the 2016 PSU grants due to exceeding the adjusted earnings per share target.

Earnings Per Share (Tables)

6 Months Ended

Mar. 29, 2019

Earnings Per Share [Abstract]

Schedule of Earnings Per Share, Basic and Diluted

The following table sets forth the computation of basic and diluted earnings per share attributable to the Company's stockholders (in thousands, except per share data):



	Three Months Ended				Six Months Ended
	March 29, 2019		March 30, 2018		March 29, 2019		March 30, 2018
Earnings:
Net income attributable to Aramark stockholders	$	29,353	$	27,569	$	280,037	$	319,853
Shares:
Basic weighted-average shares outstanding	246,217		245,648		246,540		245,366
Effect of dilutive securities	4,130		6,837		4,815		7,014
Diluted weighted-average shares outstanding	250,347		252,485		251,355		252,380

Basic Earnings Per Share:
Net income attributable to Aramark stockholders	$	0.12	$	0.11	$	1.14	$	1.30
Diluted Earnings Per Share:
Net income attributable to Aramark stockholders	$	0.12	$	0.11	$	1.11	$	1.27

Business Segments (Tables)

6 Months Ended

Mar. 29, 2019

Segment Reporting [Abstract]

Schedule of Sales by Segment

Financial information by segment follows (in millions):



	Revenue
	Three Months Ended
	March 29, 2019		March 30, 2018
FSS United States	$	2,417.0	$	2,506.4
FSS International	942.0		925.3
Uniform	641.0		507.6
	$	4,000.0	$	3,939.3



	Operating Income
	Three Months Ended
	March 29, 2019			March 30, 2018
FSS United States	$	68.8		$	137.9
FSS International	41.9			13.9
Uniform	38.2			30.0
	148.9			181.8
Corporate	(26.1		)	(46.8		)
Operating Income	122.8			135.0
Interest and Other Financing Costs, net	84.2			92.7
Income Before Income Taxes	$	38.6		$	42.3



	Revenue
	Six Months Ended
	March 29, 2019		March 30, 2018
FSS United States	$	5,077.3	$	5,156.0
FSS International	1,895.2		1,838.3
Uniform	1,292.8		910.1
	$	8,265.3	$	7,904.4

Schedule of Operating Income by Segment



	Operating Income
	Three Months Ended
	March 29, 2019			March 30, 2018
FSS United States	$	68.8		$	137.9
FSS International	41.9			13.9
Uniform	38.2			30.0
	148.9			181.8
Corporate	(26.1		)	(46.8		)
Operating Income	122.8			135.0
Interest and Other Financing Costs, net	84.2			92.7
Income Before Income Taxes	$	38.6		$	42.3



	Operating Income
	Six Months Ended
	March 29, 2019			March 30, 2018
FSS United States	$	432.6		$	317.9
FSS International	53.3			57.8
Uniform	90.9			74.5
	576.8			450.2
Corporate	(80.6		)	(98.3		)
Operating Income	496.2			351.9
Interest and Other Financing Costs, net	167.2			166.8
Income Before Income Taxes	$	329.0		$	185.1

Condensed Consolidating Financial Statements of Aramark and Subsidiaries (Tables)

6 Months Ended

Mar. 29, 2019

Condensed Financial Information of Parent Company Only Disclosure [Abstract]

Schedule of Condensed Consolidated Balance Sheet

CONDENSED CONSOLIDATING BALANCE SHEETS

March 29, 2019

(in thousands)



	Aramark (Parent)		Issuers		Guarantors		Non Guarantors		Eliminations			Consolidated
ASSETS
Current Assets:
Cash and cash equivalents	$	5	$	31,508	$	23,754	$	140,120	$	—		$	195,387
Receivables	—		2,362		522,706		1,353,083		—			1,878,151
Inventories	—		16,041		261,024		123,204		—			400,269
Prepayments and other current assets	—		14,164		67,606		75,026		—			156,796
Total current assets	5		64,075		875,090		1,691,433		—			2,630,603
Property and Equipment, net	—		46,370		1,737,050		359,524		—			2,142,944
Goodwill	—		173,104		4,701,882		647,566		—			5,522,552
Investment in and Advances to Subsidiaries	3,233,675		6,908,790		—		743,584		(10,886,049		)	—
Other Intangible Assets	—		29,684		1,861,457		196,500		—			2,087,641
Other Assets	—		23,761		986,975		318,340		(2,002		)	1,327,074
	$	3,233,680	$	7,245,784	$	10,162,454	$	3,956,947	$	(10,888,051	)	$	13,710,814
LIABILITIES AND STOCKHOLDERS' EQUITY
Current Liabilities:
Current maturities of long-term borrowings	$	—	$	3,654	$	28,744	$	23,941	$	—		$	56,339
Accounts payable	—		140,146		435,951		335,688		—			911,785
Accrued expenses and other current liabilities	—		151,055		863,268		328,570		88			1,342,981
Total current liabilities	—		294,855		1,327,963		688,199		88			2,311,105
Long-term Borrowings	—		6,360,687		73,177		700,422		—			7,134,286
Deferred Income Taxes and Other Noncurrent Liabilities	—		394,677		512,591		114,481		—			1,021,749
Intercompany Payable	—		—		4,552,727		731,000		(5,283,727		)	—
Redeemable Noncontrolling Interest	—		—		9,994		—		—			9,994
Total Stockholders' Equity	3,233,680		195,565		3,686,002		1,722,845		(5,604,412		)	3,233,680
	$	3,233,680	$	7,245,784	$	10,162,454	$	3,956,947	$	(10,888,051	)	$	13,710,814

CONDENSED CONSOLIDATING BALANCE SHEETS

September 28, 2018

(in thousands)



	Aramark (Parent)		Issuers		Guarantors		Non Guarantors		Eliminations			Consolidated
ASSETS
Current Assets:
Cash and cash equivalents	$	5	$	50,716	$	29,844	$	134,460	$	—		$	215,025
Receivables	—		1,038		443,599		1,345,796		—			1,790,433
Inventories	—		15,857		592,259		116,686		—			724,802
Prepayments and other current assets	—		21,411		86,100		63,654		—			171,165
Total current assets	5		89,022		1,151,802		1,660,596		—			2,901,425
Property and Equipment, net	—		28,341		1,013,523		336,230		—			1,378,094
Goodwill	—		173,104		4,783,547		653,917		—			5,610,568
Investment in and Advances to Subsidiaries	3,029,553		7,441,605		90,049		844,245		(11,405,452		)	—
Other Intangible Assets	—		29,684		1,919,795		187,365		—			2,136,844
Other Assets	—		100,754		1,264,976		329,443		(2,002		)	1,693,171
	$	3,029,558	$	7,862,510	$	10,223,692	$	4,011,796	$	(11,407,454	)	$	13,720,102
LIABILITIES AND STOCKHOLDERS' EQUITY
Current Liabilities:
Current maturities of long-term borrowings	$	—	$	—	$	26,564	$	4,343	$	—		$	30,907
Accounts payable	—		128,460		483,606		406,854		—			1,018,920
Accrued expenses and other current liabilities	—		205,807		926,794		307,643		88			1,440,332
Total current liabilities	—		334,267		1,436,964		718,840		88			2,490,159
Long-term Borrowings	—		6,651,110		82,097		479,870		—			7,213,077
Deferred Income Taxes and Other Noncurrent Liabilities	—		432,583		466,331		78,301		—			977,215
Intercompany Payable	—		—		4,827,084		955,407		(5,782,491		)	—
Redeemable Noncontrolling Interest	—		—		10,093		—		—			10,093
Total Stockholders' Equity	3,029,558		444,550		3,401,123		1,779,378		(5,625,051		)	3,029,558
	$	3,029,558	$	7,862,510	$	10,223,692	$	4,011,796	$	(11,407,454	)	$	13,720,102

Schedule of Condensed Consolidated Income Statement

CONDENSED CONSOLIDATING STATEMENTS OF INCOME AND COMPREHENSIVE INCOME

For the three months ended March 29, 2019

(in thousands)



	Aramark (Parent)			Issuers			Guarantors			Non Guarantors			Eliminations			Consolidated
Revenue	$	—		$	260,057		$	2,629,407		$	1,110,523		$	—		$	3,999,987
Costs and Expenses:
Cost of services provided	—			234,485			2,375,337			1,030,137			—			3,639,959
Depreciation and amortization	—			3,817			118,261			25,830			—			147,908
Selling and general corporate expenses	—			35,870			45,374			7,041			—			88,285
Gain on sale of Healthcare Technologies	—			—			1,000			—			—			1,000
Interest and other financing costs, net	—			78,353			1,036			4,789			—			84,178
Expense allocations	—			85,651			(89,505		)	3,854			—			—
	—			438,176			2,451,503			1,071,651			—			3,961,330
Income (Loss) before Income Tax	—			(178,119		)	177,904			38,872			—			38,657
Provision (Benefit) for Income Taxes	—			(35,757		)	35,298			9,806			—			9,347
Equity in Net Income of Subsidiaries	29,353			—			—			—			(29,353		)	—
Net income (loss)	29,353			(142,362		)	142,606			29,066			(29,353		)	29,310
Less: Net income (loss) attributable to noncontrolling interest	—			—			(43		)	—			—			(43		)
Net income (loss) attributable to Aramark stockholders	29,353			(142,362		)	142,649			29,066			(29,353		)	29,353
Other comprehensive (loss), net of tax	(8,655		)	(17,074		)	—			(5,890		)	22,964			(8,655		)
Comprehensive income (loss) attributable to Aramark stockholders	$	20,698		$	(159,436	)	$	142,649		$	23,176		$	(6,389	)	$	20,698

CONDENSED CONSOLIDATING STATEMENTS OF INCOME AND COMPREHENSIVE INCOME

For the six months ended March 29, 2019

(in thousands)



	Aramark (Parent)			Issuers			Guarantors			Non Guarantors			Eliminations			Consolidated
Revenue	$	—		$	528,579		$	5,478,334		$	2,258,423		$	—		$	8,265,336
Costs and Expenses:
Cost of services provided	—			481,094			4,839,939			2,113,371			—			7,434,404
Depreciation and amortization	—			8,289			239,243			51,097			—			298,629
Selling and general corporate expenses	—			91,612			86,926			13,877			—			192,415
Gain on sale of Healthcare Technologies	—			—			(156,309		)	—			—			(156,309		)
Interest and other financing costs, net	—			156,912			2,007			8,236			—			167,155
Expense allocations	—			(144,938		)	136,296			8,642			—			—
	—			592,969			5,148,102			2,195,223			—			7,936,294
Income before Income Taxes	—			(64,390		)	330,232			63,200			—			329,042
Provision (Benefit) for Income Taxes	—			(27,017		)	60,298			15,773			—			49,054
Equity in Net Income of Subsidiaries	280,037			—			—			—			(280,037		)	—
Net income	280,037			(37,373		)	269,934			47,427			(280,037		)	279,988
Less: Net income (loss) attributable to noncontrolling interest	—			—			(49		)	—			—			(49		)
Net income attributable to Aramark stockholders	280,037			(37,373		)	269,983			47,427			(280,037		)	280,037
Other comprehensive (loss), net of tax	(50,428		)	(44,425		)	—			(50,841		)	95,266			(50,428		)
Comprehensive income (loss) attributable to Aramark stockholders	$	229,609		$	(81,798	)	$	269,983		$	(3,414	)	$	(184,771	)	$	229,609

CONDENSED CONSOLIDATING STATEMENTS OF INCOME AND COMPREHENSIVE INCOME

For the three months ended March 30, 2018

(in thousands)



	Aramark (Parent)		Issuers			Guarantors		Non Guarantors		Eliminations			Consolidated
Revenue	$	—	$	252,354		$	2,605,150	$	1,081,807	$	—		$	3,939,311
Costs and Expenses:
Cost of services provided	—		220,756			2,306,776		1,035,477		—			3,563,009
Depreciation and amortization	—		5,383			127,270		20,211		—			152,864
Selling and general corporate expenses	—		48,458			34,506		5,480		—			88,444
Interest and other financing costs	—		88,220			470		3,963		—			92,653
Expense allocations	—		(80,805		)	76,189		4,616		—			—
	—		282,012			2,545,211		1,069,747		—			3,896,970
Income (Loss) before Income Tax	—		(29,658		)	59,939		12,060		—			42,341
Provision (Benefit) for Income Taxes	—		(7,195		)	12,056		9,764		—			14,625
Equity in Net Income of Subsidiaries	27,569		—			—		—		(27,569		)	—
Net income (loss)	27,569		(22,463		)	47,883		2,296		(27,569		)	27,716
Less: Net income attributable to noncontrolling interest	—		—			147		—		—			147
Net income (loss) attributable to Aramark stockholders	27,569		(22,463		)	47,736		2,296		(27,569		)	27,569
Other comprehensive income, net of tax	49,460		17,434			2,181		47,875		(67,490		)	49,460
Comprehensive income (loss) attributable to Aramark stockholders	$	77,029	$	(5,029	)	$	49,917	$	50,171	$	(95,059	)	$	77,029

Schedule of Condensed Consolidated Cash Flow Statement

CONDENSED CONSOLIDATING STATEMENTS OF CASH FLOWS

For the six months ended March 29, 2019

(in thousands)



	Aramark (Parent)		Issuers			Guarantors			Non Guarantors			Eliminations			Consolidated
Net cash provided by (used in) operating activities	$	—	$	(84,943	)	$	133,213		$	52,030		$	(11,317	)	$	88,983
Cash flows from investing activities:
Purchases of property and equipment and other assets	—		(6,680		)	(183,367		)	(40,355		)	—			(230,402		)
Disposals of property and equipment	—		5,081			903			1,572			—			7,556
Proceeds from divestiture	—		—			293,711			—			—			293,711
Acquisitions of businesses, net of cash acquired	—		—			(9,443		)	(21,672		)	—			(31,115		)
Other investing activities	—		178			19,298			(1,031		)	—			18,445
Net cash provided by (used in) investing activities	—		(1,421		)	121,102			(61,486		)	—			58,195
Cash flows from financing activities:
Proceeds from long-term borrowings	—		—			—			100,071			—			100,071
Payments of long-term borrowings	—		(279,557		)	(16,800		)	(49,101		)	—			(345,458		)
Net change in funding under the Receivables Facility	—		—			—			205,000			—			205,000
Payments of dividends	—		(54,220		)	—			—			—			(54,220		)
Proceeds from issuance of common stock	—		10,372			—			—			—			10,372
Repurchase of stock	—		(50,000		)	—			—			—			(50,000		)
Other financing activities	—		(27,533		)	(1,474		)	(113		)	—			(29,120		)
Change in intercompany, net	—		468,094			(242,131		)	(237,280		)	11,317			—
Net cash provided by (used in) financing activities	—		67,156			(260,405		)	18,577			11,317			(163,355		)
Effect of foreign exchange rates on cash and cash equivalents	—		—			—			(3,461		)	—			(3,461		)
Increase (decrease) in cash and cash equivalents	—		(19,208		)	(6,090		)	5,660			—			(19,638		)
Cash and cash equivalents, beginning of period	5		50,716			29,844			134,460			—			215,025
Cash and cash equivalents, end of period	$	5	$	31,508		$	23,754		$	140,120		$	—		$	195,387

CONDENSED CONSOLIDATING STATEMENTS OF CASH FLOWS

For the six months ended March 30, 2018

(in thousands)



	Aramark (Parent)		Issuers			Guarantors			Non Guarantors			Eliminations			Consolidated
Net cash provided by (used in) operating activities	$	—	$	(59,339	)	$	83,220		$	32,748		$	(35,002	)	$	21,627
Cash flows from investing activities:
Purchases of property and equipment and other assets	—		(5,675		)	(210,344		)	(32,385		)	—			(248,404		)
Disposals of property and equipment	—		2,154			1,305			1,529			—			4,988
Acquisitions of businesses, net of cash acquired	—		(2,369,118		)	222,893			(81,560		)	—			(2,227,785		)
Other investing activities	—		(793		)	(3,597		)	(669		)	—			(5,059		)
Net cash provided by (used in) investing activities	—		(2,373,432		)	10,257			(113,085		)	—			(2,476,260		)
Cash flows from financing activities:
Proceeds from long-term borrowings	—		2,935,001			—			156,776			—			3,091,777
Payments of long-term borrowings	—		(638,721		)	(13,926		)	(30,455		)	—			(683,102		)
Net change in funding under the Receivables Facility	—		—			—			95,800			—			95,800
Payments of dividends	—		(51,547		)	—			—			—			(51,547		)
Proceeds from issuance of common stock	—		10,556			—			—			—			10,556
Repurchase of stock	—		(24,410		)	—			—			—			(24,410		)
Other financing activities	—		(38,741		)	(1,145		)	(390		)	—			(40,276		)
Change in intercompany, net	—		166,556			(83,884		)	(117,674		)	35,002			—
Net cash provided by (used in) financing activities	—		2,358,694			(98,955		)	104,057			35,002			2,398,798
Effect of foreign exchange rates on cash and cash equivalents	—		—			—			2,571			—			2,571
Increase (decrease) in cash and cash equivalents	—		(74,077		)	(5,478		)	26,291			—			(53,264		)
Cash and cash equivalents, beginning of period	5		111,512			37,513			89,767			—			238,797
Cash and cash equivalents, end of period	$	5	$	37,435		$	32,035		$	116,058		$	—		$	185,533

Basis of Presentation and Summary of Significant Accounting Policies - Narrative (Details) $ in Thousands	3 Months Ended		6 Months Ended
	Mar. 29, 2019 USD ($) country	Mar. 30, 2018 USD ($)	Mar. 29, 2019 USD ($) country segment	Mar. 30, 2018 USD ($)
Basis of Presentation and Summary of Significant Accounting Policies [Line Items]
Decrease in Cost of services provided	$ 3,639,959	$ 3,563,009	$ 7,434,404	$ 7,085,239
Increase in Interest and Other Financing Costs, net	84,178	$ 92,653	$ 167,155	$ 166,786
Number of reportable segments \| segment			3
Accounting Standards Update 2017-07
Basis of Presentation and Summary of Significant Accounting Policies [Line Items]
Decrease in Cost of services provided	(1,500)		$ (3,700)
Increase in Interest and Other Financing Costs, net	2,200
Accounting Standards Update 2014-09 \| Difference between Revenue Guidance in Effect before and after Topic 606
Basis of Presentation and Summary of Significant Accounting Policies [Line Items]
Decrease in Cost of services provided	(94,490)		(183,197)
Increase in Interest and Other Financing Costs, net	$ 0		0
Retained earnings			$ 58,400
Foreign Countries Outside North America
Basis of Presentation and Summary of Significant Accounting Policies [Line Items]
Number of foreign countries in which entity operates \| country	18		18

Basis of Presentation and Summary of Significant Accounting Policies - Schedule of Components of Comprehensive Income (Loss) (Details) - USD ($)
$ in Thousands

3 Months Ended

6 Months Ended

Mar. 29, 2019

Mar. 30, 2018

Mar. 29, 2019

Mar. 30, 2018

Pre-Tax Amount

Pension plan adjustments

$ 0

$ (32,730)

$ (753)

$ (32,730)

Foreign currency translation adjustments

8,842

13,353

(9,034)

19,738

Fair value of cash flow hedges

(23,851)

34,144

(56,553)

41,485

Share of equity investee's comprehensive income (loss)

(551)

(230)

(536)

Other comprehensive income (loss)

(14,959)

79,676

(65,064)

93,417

Tax Effect

Pension plan adjustments

(19,351)

Foreign currency translation adjustments

131

(929)

Fair value of cash flow hedges

(6,173)

9,936

(14,636)

12,072

Share of equity investee's comprehensive income (loss)

Other comprehensive income (loss)

6,304

(30,216)

14,636

(32,352)

After-Tax Amount

Net income

29,310

27,716

279,988

320,156

Pension plan adjustments

13,379

753

13,379

Foreign currency translation adjustments

8,973

12,424

(9,034)

18,809

Fair value of cash flow hedges

(17,678)

24,208

(41,917)

29,413

Share of equity investee's comprehensive income (loss)

(551)

(230)

(536)

Other comprehensive income (loss), net of tax

(8,655)

49,460

(50,428)

61,065

Comprehensive income

20,655

77,176

229,560

381,221

Less: Net income (loss) attributable to noncontrolling interest

(43)

147

$ (49)

303

Schedule of Components of Comprehensive Loss

The summary of the components of comprehensive income is as follows (in thousands):



	Three Months Ended
	March 29, 2019						March 30, 2018
	Pre-Tax Amount		Tax Effect	After-Tax Amount			Pre-Tax Amount		Tax Effect		After-Tax Amount
Net income				$	29,310						$	27,716
Pension plan adjustments	—		—	—			32,730		(19,351	)	13,379
Foreign currency translation adjustments	8,842		131	8,973			13,353		(929	)	12,424
Fair value of cash flow hedges	(23,851	)	6,173	(17,678		)	34,144		(9,936	)	24,208
Share of equity investee's comprehensive income (loss)	50		—	50			(551	)	—		(551		)
Other comprehensive income (loss)	(14,959	)	6,304	(8,655		)	79,676		(30,216	)	49,460
Comprehensive income				20,655							77,176
Less: Net income attributable to noncontrolling interest				(43		)					147
Comprehensive income attributable to Aramark stockholders				$	20,698						$	77,029



	Six Months Ended
	March 29, 2019						March 30, 2018
	Pre-Tax Amount		Tax Effect	After-Tax Amount			Pre-Tax Amount		Tax Effect		After-Tax Amount
Net income				$	279,988						$	320,156
Pension plan adjustments	753		—	753			32,730		(19,351	)	13,379
Foreign currency translation adjustments	(9,034	)	—	(9,034		)	19,738		(929	)	18,809
Fair value of cash flow hedges	(56,553	)	14,636	(41,917		)	41,485		(12,072	)	29,413
Share of equity investee's comprehensive income (loss)	(230	)	—	(230		)	(536	)	—		(536		)
Other comprehensive income (loss)	(65,064	)	14,636	(50,428		)	93,417		(32,352	)	61,065
Comprehensive income				229,560							381,221
Less: Net income attributable to noncontrolling interest				(49		)					303
Comprehensive income attributable to Aramark stockholders				$	229,609						$	380,918

Comprehensive income attributable to Aramark stockholders

$ 20,698

$ 77,029

$ 229,609

$ 380,918

Basis of Presentation and Summary of Significant Accounting Policies - Schedule of Accumulated Other Comprehensive Income (Loss) (Details) - USD ($) $ in Thousands	Mar. 29, 2019	Sep. 28, 2018
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Pension plan adjustments	$ (23,875)	$ (24,628)
Foreign currency translation adjustments	(102,845)	(93,811)
Cash flow hedges	(5,725)	36,192
Share of equity investee's accumulated other comprehensive loss	(9,206)	(8,976)
Total accumulated other comprehensive loss	$ (141,651)	$ (91,223)

Divestitures (Narrative) (Details) - USD ($) $ in Thousands		3 Months Ended		6 Months Ended
Divestitures (Narrative) (Details) - USD ($) $ in Thousands	Nov. 09, 2018	Mar. 29, 2019	Mar. 30, 2018	Mar. 29, 2019	Mar. 30, 2018
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Proceeds from divestiture				$ 293,711	$ 0
Gain on sale of Healthcare Technologies		$ (1,000)	$ 0	156,309	0
Gain on sale				$ 139,165	$ 0
Disposal Group, Disposed of by Sale, Not Discontinued Operations \| Healthcare Technologies (HCT)
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Proceeds from divestiture	$ 293,700
Gain on sale of Healthcare Technologies	156,300
Disposal Group, Disposed of by Sale, Not Discontinued Operations \| Healthcare Technologies (HCT) \| Gain on Sale of Healthcare Technologies
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Gain on sale	$ 139,200

Severance (Details) - USD ($) $ in Millions	6 Months Ended
Severance (Details) - USD ($) $ in Millions	Mar. 29, 2019	Mar. 30, 2018	Sep. 28, 2018
Efficiencies and effectiveness of it's selling, general and administrative functions
Restructuring Cost and Reserve [Line Items]
Severance Costs	$ 22.0	$ 39.5
Employee severance and other costs
Restructuring Cost and Reserve [Line Items]
Severance and related costs accrual	$ 23.5		$ 16.6

Goodwill and Other Intangible Assets - Schedule of Goodwill Assets by Segment (Details) $ in Thousands	6 Months Ended
	Mar. 29, 2019 USD ($)
Goodwill [Roll Forward]
Balance at beginning of the period	$ 5,610,568
Acquisitions and Divestitures	(75,004)
Translation	(13,012)
Balance at the end of the period	5,522,552
FSS United States
Goodwill [Roll Forward]
Balance at beginning of the period	4,028,454
Acquisitions and Divestitures	(86,981)
Translation	0
Balance at the end of the period	3,941,473
FSS International
Goodwill [Roll Forward]
Balance at beginning of the period	626,379
Acquisitions and Divestitures	8,082
Translation	(12,702)
Balance at the end of the period	621,759
Uniform
Goodwill [Roll Forward]
Balance at beginning of the period	955,735
Acquisitions and Divestitures	3,895
Translation	(310)
Balance at the end of the period	$ 959,320

Goodwill and Other Intangible Assets - Schedule of Other Intangible Assets (Details) - USD ($) $ in Thousands	Mar. 29, 2019	Sep. 28, 2018
Other Intangible Assets
Gross Amount	$ 3,272,329	$ 3,295,040
Accumulated Amortization	(1,184,688)	(1,158,196)
Net Amount	2,087,641	2,136,844
Customer relationship assets
Other Intangible Assets
Gross Amount	2,225,366	2,244,215
Accumulated Amortization	(1,182,303)	(1,156,811)
Net Amount	1,043,063	1,087,404
Trade name
Other Intangible Assets
Gross Amount	1,046,963	1,050,825
Accumulated Amortization	(2,385)	(1,385)
Net Amount	$ 1,044,578	$ 1,049,440

Goodwill and Other Intangible Assets - Narrative (Details) - USD ($)	3 Months Ended	6 Months Ended
	Dec. 28, 2018	Mar. 29, 2019	Mar. 30, 2018
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Amortization of intangible assets		$ 59,100,000	$ 51,800,000
Healthcare Technologies [Member] \| Disposal Group, Disposed of by Sale, Not Discontinued Operations
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Goodwill written off related to divestiture of HCT	$ 87,000

Borrowings (Schedule of Debt) (Details) - USD ($) $ in Thousands	Mar. 29, 2019	Sep. 28, 2018
Debt Instrument [Line Items]
Capital leases	$ 135,739	$ 143,388
Other	7,648	4,494
Debt and capital lease obligations	7,190,625	7,243,984
Less—current portion	(56,339)	(30,907)
Long-Term Borrowings	7,134,286	7,213,077
Receivables Facility, due May 2021
Debt Instrument [Line Items]
Long-term debt	205,000	0
Secured Debt \| Senior secured revolving credit facility, due March 2022
Debt Instrument [Line Items]
Long-term debt	58,537	77,000
Secured Debt \| Senior secured term loan facility, due October 2023
Debt Instrument [Line Items]
Long-term debt	513,114	538,674
Secured Debt \| Senior secured term loan facility, due March 2024
Debt Instrument [Line Items]
Long-term debt	1,126,519	1,325,923
Secured Debt \| Senior secured term loan facility, due March 2025
Debt Instrument [Line Items]
Long-term debt	1,657,468	1,656,919
Senior Notes \| 5.125% senior notes, due January 2024
Debt Instrument [Line Items]
Long-term debt	$ 902,629	902,908
Interest rate stated percentage	5.125%
Senior Notes \| 5.000% senior notes, due April 2025
Debt Instrument [Line Items]
Long-term debt	$ 591,478	590,884
Interest rate stated percentage	5.00%
Senior Notes \| 3.125% senior notes, due April 2025
Debt Instrument [Line Items]
Long-term debt	$ 361,050	373,240
Interest rate stated percentage	3.125%
Senior Notes \| 4.750% senior notes, due June 2026
Debt Instrument [Line Items]
Long-term debt	$ 494,402	494,082
Interest rate stated percentage	4.75%
Senior Notes \| 5.000% senior notes, due February 2028
Debt Instrument [Line Items]
Long-term debt	$ 1,137,041	$ 1,136,472

Borrowings (Narrative) (Details) - USD ($) $ in Thousands	3 Months Ended
Borrowings (Narrative) (Details) - USD ($) $ in Thousands	Dec. 28, 2018	Mar. 29, 2019	Sep. 28, 2018
U.S. dollar denominated term loan due 2024
Debt Instrument [Line Items]
Repayments of Debt	$ 200,000
Senior Notes \| 5.000% senior notes, due February 2028
Debt Instrument [Line Items]
Long-term debt		$ 1,137,041	$ 1,136,472
Senior Notes \| 3.125% senior notes, due April 2025
Debt Instrument [Line Items]
Long-term debt		$ 361,050	373,240
Interest rate stated percentage		3.125%
Senior Notes \| 5.125% senior notes, due January 2024
Debt Instrument [Line Items]
Long-term debt		$ 902,629	902,908
Interest rate stated percentage		5.125%
Senior Notes \| 4.750% senior notes, due June 2026
Debt Instrument [Line Items]
Long-term debt		$ 494,402	494,082
Interest rate stated percentage		4.75%
Revolving Credit Facility \| Secured Debt
Debt Instrument [Line Items]
Long-term debt		$ 58,537	$ 77,000
Foreign
Debt Instrument [Line Items]
Long-term debt		$ 937,600

Derivative Instruments - Narrative (Details) $ in Thousands, € in Millions, gal in Millions	3 Months Ended		6 Months Ended		12 Months Ended
	Mar. 29, 2019 USD ($)	Mar. 30, 2018 USD ($)	Mar. 29, 2019 USD ($)	Mar. 30, 2018 USD ($)	Sep. 28, 2018 USD ($)	Mar. 29, 2019 EUR (€) gal	Mar. 29, 2019 USD ($) gal
Derivative [Line Items]
Gain (loss) recognized in income	$ 5,936	$ (3,860)	$ (1,684)	$ (1,891)
Designated as Hedging Instrument \| Cash Flow Hedging
Derivative [Line Items]
Net tax loss expected to be reclassified from accumulated other comprehensive loss			3,400
Not Designated as Hedging Instrument
Derivative [Line Items]
Gain (loss) recognized in income	3,609	(1,039)	(5,713)	3,026
Interest rate swap agreements \| Designated as Hedging Instrument
Derivative [Line Items]
Notional amount of derivative							$ 2,800,000
Interest rate swap agreements \| Designated as Hedging Instrument \| Cash Flow Hedging
Derivative [Line Items]
Notional amount of derivative							$ 500,000
Notional amount of matured hedges	300,000
Cash flow hedge gain (loss)			(5,700)		$ 36,200
Gain (loss) recognized in income	(21,524)	31,323	(52,525)	36,568
Gasoline and diesel fuel agreements \| Not Designated as Hedging Instrument
Derivative [Line Items]
Non monetary notional amount of derivative (in gallons) \| gal						13.9	13.9
Gain (loss) recognized in income	$ 4,900	$ (1,700)	$ (4,300)	$ 200
Foreign currency forward exchange contracts \| Not Designated as Hedging Instrument
Derivative [Line Items]
Notional amount of derivative \| €						€ 15.5

Derivative Instruments - Effect on Other Comprehensive Income (Loss) (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Mar. 29, 2019	Mar. 30, 2018	Mar. 29, 2019	Mar. 30, 2018
Derivative [Line Items]
Foreign currency translation adjustments	$ 5,936	$ (3,860)	$ (1,684)	$ (1,891)
Designated as Hedging Instrument \| Cash Flow Hedging \| Interest rate swap agreements
Derivative [Line Items]
Foreign currency translation adjustments	$ (21,524)	$ 31,323	$ (52,525)	$ 36,568

Derivative Instruments - Balance Sheet Presentation (Details) - USD ($) $ in Thousands	Mar. 29, 2019	Sep. 28, 2018
Derivative instruments
Fair value of derivative assets	$ 2,076	$ 59,999
Interest rate swap agreements	2,039	0
Designated as Hedging Instrument \| Prepayments and other current assets \| Interest rate swap agreements
Derivative instruments
Fair value of derivative assets	0	1,459
Designated as Hedging Instrument \| Noncurrent Assets \| Interest rate swap agreements
Derivative instruments
Fair value of derivative assets	2,076	54,708
Designated as Hedging Instrument \| Other Noncurrent Liabilities \| Interest rate swap agreements
Derivative instruments
Interest rate swap agreements	1,294	0
Not Designated as Hedging Instrument \| Prepayments and other current assets \| Foreign currency forward exchange contracts
Derivative instruments
Fair value of derivative assets	0	209
Not Designated as Hedging Instrument \| Prepayments and other current assets \| Gasoline and diesel fuel agreements
Derivative instruments
Fair value of derivative assets	0	3,623
Not Designated as Hedging Instrument \| Accounts payable \| Foreign currency forward exchange contracts
Derivative instruments
Interest rate swap agreements	35	0
Not Designated as Hedging Instrument \| Accounts payable \| Gasoline and diesel fuel agreements
Derivative instruments
Interest rate swap agreements	$ 710	$ 0

Derivative Instruments - Location of (Gain) Loss Reclassified from AOCI Into Earnings (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Mar. 29, 2019	Mar. 30, 2018	Mar. 29, 2019	Mar. 30, 2018
Derivative instruments
(Gain) loss recognized in income	$ (5,936)	$ 3,860	$ 1,684	$ 1,891
Designated as Hedging Instrument \| Cash Flow Hedging \| Interest rate swap agreements
Derivative instruments
(Gain) loss recognized in income	21,524	(31,323)	52,525	(36,568)
Designated as Hedging Instrument \| Cash Flow Hedging \| Interest Expense \| Interest rate swap agreements
Derivative instruments
(Gain) loss recognized in income	(2,327)	2,821	(4,029)	4,917
Not Designated as Hedging Instrument
Derivative instruments
(Gain) loss recognized in income	(3,609)	1,039	5,713	(3,026)
Not Designated as Hedging Instrument \| Gasoline and diesel fuel agreements
Derivative instruments
(Gain) loss recognized in income	(4,900)	1,700	4,300	(200)
Not Designated as Hedging Instrument \| Interest Expense \| Foreign currency forward exchange contracts
Derivative instruments
(Gain) loss recognized in income	66	1,100	244	451
Not Designated as Hedging Instrument \| Cost of Services Provided and Selling and General Corporate Expense [Member] \| Gasoline and diesel fuel agreements
Derivative instruments
(Gain) loss recognized in income	$ (3,675)	$ (61)	$ 5,469	$ (3,477)

Revenue Recognition - Other Obligations Narrative (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Mar. 29, 2019	Mar. 30, 2018	Mar. 29, 2019	Mar. 30, 2018	Sep. 29, 2018	Sep. 28, 2018
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Revenue	$ 3,999,987	$ 3,939,311	$ 8,265,336	$ 7,904,429
Property and Equipment, net	2,142,944		2,142,944			$ 1,378,094
Inventories	400,269		400,269			$ 724,802
Uniform
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Revenue	641,000	$ 507,600	1,292,800	$ 910,100
Cost of services provided \| Accounting Standards Update 2014-09
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Cost of services provided in the period	3,600		7,200
Cost of services provided \| Uniform \| Accounting Standards Update 2014-09
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Cost of services provided in the period	78,400		157,500
Depreciation and Amortization [Member] \| Accounting Standards Update 2014-09
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Cost of services provided in the period	4,800		9,900
Difference between Revenue Guidance in Effect before and after Topic 606 \| Accounting Standards Update 2014-09
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Revenue	(91,583)		(180,090)
Property and Equipment, net	(795,096)		(795,096)
Inventories	344,953		344,953
Difference between Revenue Guidance in Effect before and after Topic 606 \| Uniform \| Accounting Standards Update 2014-09
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Revenue	95,800		191,100
Difference between Revenue Guidance in Effect before and after Topic 606 \| Other Assets \| Accounting Standards Update 2014-09
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Capitalized contract acquisition cost	103,800		103,800		$ 97,200
Property and Equipment, net	795,100		795,100
Long-term prepaid rent	186,400		186,400
Costs to Fulfill	112,900		112,900
Inventories	$ 345,000		$ 345,000

Revenue Recognition - Effect on Statement of Financial Position (Details) - USD ($) $ in Thousands	Mar. 29, 2019	Sep. 28, 2018
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Cash and cash equivalents	$ 195,387	$ 215,025
Receivables (less allowances: 2019 - $50,961; 2018 - $52,682)	1,878,151	1,790,433
Inventories	400,269	724,802
Prepayments and other current assets	156,796	171,165
Total current assets	2,630,603	2,901,425
Property and Equipment, net	2,142,944	1,378,094
Goodwill	5,522,552	5,610,568
Other Intangible Assets	2,087,641	2,136,844
Other Assets	1,327,074	1,693,171
Assets	13,710,814	13,720,102
Current maturities of long-term borrowings	56,339	30,907
Accounts payable	911,785	1,018,920
Accrued expenses and other current liabilities	1,342,981	1,440,332
Total current liabilities	2,311,105	2,490,159
Long-Term Borrowings	7,134,286	7,213,077
Deferred Income Taxes and Other Noncurrent Liabilities	1,021,749	977,215
Redeemable Noncontrolling Interest	9,994	10,093
Common stock, par value $.01 (authorized: 600,000,000 shares; issued: 2019—281,214,456 shares and 2018—279,314,297 shares; and outstanding: 2019—246,262,298 shares and 2018—246,744,438 shares)	2,812	2,793
Capital surplus	3,180,943	3,132,421
Retained earnings	992,736	710,519
Accumulated other comprehensive loss	(141,651)	(91,223)
Treasury stock (shares held in treasury: 2019—34,952,158 shares and 2018—32,569,859 shares)	(801,160)	(724,952)
Total stockholders' equity	3,233,680	3,029,558
Liabilities and Equity	13,710,814	$ 13,720,102
Difference between Revenue Guidance in Effect before and after Topic 606 \| Accounting Standards Update 2014-09
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Cash and cash equivalents	0
Receivables (less allowances: 2019 - $50,961; 2018 - $52,682)	0
Inventories	344,953
Prepayments and other current assets	0
Total current assets	344,953
Property and Equipment, net	(795,096)
Goodwill	0
Other Intangible Assets	0
Other Assets	339,781
Assets	(110,362)
Current maturities of long-term borrowings	0
Accounts payable	0
Accrued expenses and other current liabilities	(23,526)
Total current liabilities	(23,526)
Long-Term Borrowings	0
Deferred Income Taxes and Other Noncurrent Liabilities	(23,544)
Redeemable Noncontrolling Interest	0
Common stock, par value $.01 (authorized: 600,000,000 shares; issued: 2019—281,214,456 shares and 2018—279,314,297 shares; and outstanding: 2019—246,262,298 shares and 2018—246,744,438 shares)	0
Capital surplus	0
Retained earnings	(63,292)
Accumulated other comprehensive loss	0
Treasury stock (shares held in treasury: 2019—34,952,158 shares and 2018—32,569,859 shares)	0
Total stockholders' equity	(63,292)
Liabilities and Equity	(110,362)
Calculated under Revenue Guidance in Effect before Topic 606
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Cash and cash equivalents	195,387
Receivables (less allowances: 2019 - $50,961; 2018 - $52,682)	1,878,151
Inventories	745,222
Prepayments and other current assets	156,796
Total current assets	2,975,556
Property and Equipment, net	1,347,848
Goodwill	5,522,552
Other Intangible Assets	2,087,641
Other Assets	1,666,855
Assets	13,600,452
Current maturities of long-term borrowings	56,339
Accounts payable	911,785
Accrued expenses and other current liabilities	1,319,455
Total current liabilities	2,287,579
Long-Term Borrowings	7,134,286
Deferred Income Taxes and Other Noncurrent Liabilities	998,205
Redeemable Noncontrolling Interest	9,994
Common stock, par value $.01 (authorized: 600,000,000 shares; issued: 2019—281,214,456 shares and 2018—279,314,297 shares; and outstanding: 2019—246,262,298 shares and 2018—246,744,438 shares)	2,812
Capital surplus	3,180,943
Retained earnings	929,444
Accumulated other comprehensive loss	(141,651)
Treasury stock (shares held in treasury: 2019—34,952,158 shares and 2018—32,569,859 shares)	(801,160)
Total stockholders' equity	3,170,388
Liabilities and Equity	$ 13,600,452

Revenue Recognition - Effect on Statements of Income (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Mar. 29, 2019	Mar. 30, 2018	Mar. 29, 2019	Mar. 30, 2018
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Revenue	$ 3,999,987	$ 3,939,311	$ 8,265,336	$ 7,904,429
Costs and Expenses:
Cost of services provided	3,639,959	3,563,009	7,434,404	7,085,239
Depreciation and amortization	147,908	152,864	298,629	286,713
Selling and general corporate expenses	88,285	88,444	192,415	180,612
Costs and Expenses	3,877,152	3,804,317	7,769,139	7,552,564
Operating income	122,835	134,994	496,197	351,865
Gain on sale of Healthcare Technologies	1,000	0	(156,309)	0
Interest and Other Financing Costs, net	84,178	92,653	167,155	166,786
Income Before Income Taxes	38,657	42,341	329,042	185,079
Provision (Benefit) for Income Taxes	9,347	14,625	49,054	(135,077)
Net income	29,310	27,716	279,988	320,156
Less: Net income (loss) attributable to noncontrolling interest	(43)	147	(49)	303
Net income attributable to Aramark stockholders	29,353	$ 27,569	280,037	$ 319,853
Difference between Revenue Guidance in Effect before and after Topic 606 \| Accounting Standards Update 2014-09
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Revenue	(91,583)		(180,090)
Costs and Expenses:
Cost of services provided	(94,490)		(183,197)
Depreciation and amortization	4,893		7,899
Selling and general corporate expenses	0		0
Costs and Expenses	(89,597)		(175,298)
Operating income	(1,986)		(4,792)
Gain on sale of Healthcare Technologies	0		0
Interest and Other Financing Costs, net	0		0
Income Before Income Taxes	(1,986)		(4,792)
Provision (Benefit) for Income Taxes	(514)		(1,241)
Net income	(1,472)		(3,551)
Less: Net income (loss) attributable to noncontrolling interest	0		0
Net income attributable to Aramark stockholders	(1,472)		(3,551)
Calculated under Revenue Guidance in Effect before Topic 606
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Revenue	3,908,404		8,085,246
Costs and Expenses:
Cost of services provided	3,545,469		7,251,207
Depreciation and amortization	152,801		306,528
Selling and general corporate expenses	88,285		192,415
Costs and Expenses	3,787,555		7,593,841
Operating income	120,849		491,405
Gain on sale of Healthcare Technologies	1,000		(156,309)
Interest and Other Financing Costs, net	84,178		167,155
Income Before Income Taxes	36,671		324,250
Provision (Benefit) for Income Taxes	8,833		47,813
Net income	27,838		276,437
Less: Net income (loss) attributable to noncontrolling interest	(43)		(49)
Net income attributable to Aramark stockholders	$ 27,881		$ 276,486

Revenue Recognition - Disaggregation of Revenue (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Mar. 29, 2019	Mar. 30, 2018	Mar. 29, 2019	Mar. 30, 2018
Disaggregation of Revenue [Line Items]
Revenue	$ 3,999,987	$ 3,939,311	$ 8,265,336	$ 7,904,429
FSS United States
Disaggregation of Revenue [Line Items]
Revenue	2,417,000	2,506,400	5,077,300	5,156,000
FSS United States \| Total FSS United States
Disaggregation of Revenue [Line Items]
Revenue	2,417,000		5,077,300
FSS United States \| Business & Industry \| Total FSS United States
Disaggregation of Revenue [Line Items]
Revenue	394,800		794,700
FSS United States \| Education \| Total FSS United States
Disaggregation of Revenue [Line Items]
Revenue	901,600		1,917,900
FSS United States \| Healthcare \| Total FSS United States
Disaggregation of Revenue [Line Items]
Revenue	221,400		484,700
FSS United States \| Sports, Leisure & Corrections \| Total FSS United States
Disaggregation of Revenue [Line Items]
Revenue	504,700		1,099,000
FSS United States \| Facilities & Other \| Total FSS United States
Disaggregation of Revenue [Line Items]
Revenue	394,500		781,000
FSS International
Disaggregation of Revenue [Line Items]
Revenue	942,000	925,300	1,895,200	1,838,300
FSS International \| Total FSS International
Disaggregation of Revenue [Line Items]
Revenue	942,000		1,895,200
FSS International \| Europe
Disaggregation of Revenue [Line Items]
Revenue	512,000		1,032,200
FSS International \| Rest of World
Disaggregation of Revenue [Line Items]
Revenue	430,000		863,000
Uniform
Disaggregation of Revenue [Line Items]
Revenue	$ 641,000	$ 507,600	$ 1,292,800	$ 910,100

Revenue Recognition - Deferred Income (Details) $ in Millions	6 Months Ended
	Mar. 29, 2019 USD ($)
Movement in Deferred Income [Roll Forward]
Deferred income beginning balance	$ 281.5
Deferred income ending balance	233.6
Accounting Standards Update 2014-09
Movement in Deferred Income [Roll Forward]
Add: Net increase in current period deferred income	628.5
Less: Recognition of deferred income	$ (676.4)

Income Taxes (Details) - USD ($) $ in Millions	3 Months Ended		12 Months Ended
Income Taxes (Details) - USD ($) $ in Millions	Mar. 29, 2019	Dec. 28, 2018	Sep. 28, 2018
Income Tax Disclosure [Abstract]
Provisional estimate of tax expense related to one time transition tax			$ 27.2
FTC, Valuation Allowance			$ 13.1
Change In Tax Rate, Valuation Allowance	$ 2.7	$ 9.5
Change In Tax Rate, Valuation Allowance, Expense (Benefit)	$ 0.9	$ 3.6

Stockholders' Equity (Details) - USD ($) $ / shares in Units, $ in Thousands, shares in Millions	3 Months Ended		6 Months Ended
	Dec. 28, 2018	Dec. 29, 2017	Mar. 29, 2019	Mar. 30, 2018	May 01, 2019
Class of Stock [Line Items]
Payments of dividends			$ 54,220	$ 51,547
Repurchase of common stock, (shares)	1.6	0.6
Repurchase of common stock, value	$ 50,000	$ 24,400
Common Stock \| Subsequent Event
Class of Stock [Line Items]
Dividends payable, amount per share (in dollars per share)					$ 0.11

Share-Based Compensation - Compensation Expense and Other Options (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Mar. 29, 2019	Mar. 30, 2018	Mar. 29, 2019	Mar. 30, 2018
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Allocated share-based compensation expense	$ 14.6	$ 17.0	$ 33.2	$ 33.5
Taxes related to share-based compensation	3.6	4.8	8.2	9.4
TBOs
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Allocated share-based compensation expense	3.1	4.8	8.4	9.8
RSUs
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Allocated share-based compensation expense	7.2	6.1	16.1	11.9
PSUs
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Allocated share-based compensation expense	3.9	5.6	7.7	10.9
Deferred Stock Units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Allocated share-based compensation expense	$ 0.4	$ 0.5	$ 1.0	$ 0.9

Share-Based Compensation - Options Granted and Weighted Average Grant Date Fair Value (Details) shares in Millions	6 Months Ended
	Mar. 29, 2019 $ / shares shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Instruments other than options, Units granted (in shares)	4.3
TBOs
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options, Units granted (in shares)	1.8
Options, Weighted-Average Grant Date Fair Value (in dollars per share) \| $ / shares	$ 8.32
RSUs
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Instruments other than options, Units granted (in shares)	1.1
Instruments other than options, Weighted-Average Grant-Date Fair Value (in dollars per share) \| $ / shares	$ 36.61
PSUs
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Instruments other than options, Units granted (in shares)	1.3
Instruments other than options, Weighted-Average Grant-Date Fair Value (in dollars per share) \| $ / shares	$ 36.65
2016 PSU Grants paid	0.5
Deferred Stock Units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Instruments other than options, Units granted (in shares)	0.1
Instruments other than options, Weighted-Average Grant-Date Fair Value (in dollars per share) \| $ / shares	$ 32.82

Earnings Per Share - Computation of Basic and Diluted Earnings per Share (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended		6 Months Ended
	Mar. 29, 2019	Mar. 30, 2018	Mar. 29, 2019	Mar. 30, 2018
Earnings:
Net income attributable to Aramark stockholders	$ 29,353	$ 27,569	$ 280,037	$ 319,853
Shares:
Basic weighted-average shares outstanding (in shares)	246,217	245,648	246,540	245,366
Effect of dilutive securities (in shares)	4,130	6,837	4,815	7,014
Diluted weighted-average shares outstanding (in shares)	250,347	252,485	251,355	252,380
Basic Earnings Per Share:
Net income attributable to Aramark stockholders (in dollars per share)	$ 0.12	$ 0.11	$ 1.14	$ 1.30
Diluted Earnings Per Share:
Net income attributable to Aramark stockholders (in dollars per share)	$ 0.12	$ 0.11	$ 1.11	$ 1.27

Earnings Per Share - Narrative (Details) - shares shares in Millions	3 Months Ended		6 Months Ended
	Mar. 29, 2019	Mar. 30, 2018	Mar. 29, 2019	Mar. 30, 2018
Share-based Compensation Award
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of EPS (in shares)	8.6	1.8	7.2	1.3
Performance-Based Options and Performance Stock Units
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of EPS (in shares)	1.7	1.8	1.7	1.8

Commitments and Contingencies (Details)	6 Months Ended
Commitments and Contingencies (Details)	Mar. 29, 2019 USD ($)
Loss Contingencies [Line Items]
Maximum potential liability from vehicle leases	$ 34,300,000
Residual value guarantee, value assumptions, terminal fair value of vehicles coming off lease	0
Residual value guarantee accrual	$ 0
Minimum
Loss Contingencies [Line Items]
Operating lease terms	1 year
Maximum
Loss Contingencies [Line Items]
Operating lease terms	8 years

Business Segments (Details) $ in Thousands	3 Months Ended		6 Months Ended
Business Segments (Details) $ in Thousands	Mar. 29, 2019 USD ($)	Mar. 30, 2018 USD ($)	Mar. 29, 2019 USD ($) segment	Mar. 30, 2018 USD ($)
Segment Reporting [Abstract]
Number of reportable segments \| segment			3
Segment Reporting Information [Line Items]
Revenue	$ 3,999,987	$ 3,939,311	$ 8,265,336	$ 7,904,429
Operating Income	122,835	134,994	496,197	351,865
Interest and Other Financing Costs, net	(84,178)	(92,653)	(167,155)	(166,786)
Income Before Income Taxes	38,657	42,341	329,042	185,079
Operating Segments
Segment Reporting Information [Line Items]
Operating Income	148,900	181,800	576,800	450,200
Corporate, Non-Segment
Segment Reporting Information [Line Items]
Operating Income	(26,100)	(46,800)	(80,600)	(98,300)
Reconciling Items
Segment Reporting Information [Line Items]
Operating Income	122,800	135,000	496,200	351,900
Interest and Other Financing Costs, net	84,200	92,700	167,200	166,800
FSS United States
Segment Reporting Information [Line Items]
Revenue	2,417,000	2,506,400	5,077,300	5,156,000
FSS United States \| Operating Segments
Segment Reporting Information [Line Items]
Operating Income	68,800	137,900	432,600	317,900
FSS International
Segment Reporting Information [Line Items]
Revenue	942,000	925,300	1,895,200	1,838,300
FSS International \| Operating Segments
Segment Reporting Information [Line Items]
Operating Income	41,900	13,900	53,300	57,800
Uniform
Segment Reporting Information [Line Items]
Revenue	641,000	507,600	1,292,800	910,100
Uniform \| Operating Segments
Segment Reporting Information [Line Items]
Operating Income	$ 38,200	$ 30,000	$ 90,900	$ 74,500
Sales \| Product Concentration Risk \| Food Services
Segment Reporting Information [Line Items]
Concentration risk, percentage			77.00%
Sales \| Product Concentration Risk \| Facilities & Other
Segment Reporting Information [Line Items]
Concentration risk, percentage			23.00%

Fair Value of Financial Assets and Financial Liabilities (Details) - USD ($) $ in Millions	Mar. 29, 2019	Sep. 28, 2018
Fair Value Disclosure \| Fair Value, Measurements, Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value of debt	$ 7,271.6	$ 7,303.1
Carrying Value Disclosure
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Carrying value of debt	$ 7,190.6	$ 7,244.0

Condensed Consolidating Financial Statements of Aramark and Subsidiaries - Balance Sheets (Details) - USD ($) $ in Thousands	Mar. 29, 2019	Sep. 28, 2018
Current Assets:
Cash and cash equivalents	$ 195,387	$ 215,025
Receivables	1,878,151	1,790,433
Inventories	400,269	724,802
Prepayments and other current assets	156,796	171,165
Total current assets	2,630,603	2,901,425
Property and Equipment, net	2,142,944	1,378,094
Goodwill	5,522,552	5,610,568
Investment in and Advances to Subsidiaries	0	0
Other Intangible Assets	2,087,641	2,136,844
Other Assets	1,327,074	1,693,171
Assets	13,710,814	13,720,102
Current Liabilities:
Current maturities of long-term borrowings	56,339	30,907
Accounts payable	911,785	1,018,920
Accrued expenses and other current liabilities	1,342,981	1,440,332
Total current liabilities	2,311,105	2,490,159
Long-Term Borrowings	7,134,286	7,213,077
Deferred Income Taxes and Other Noncurrent Liabilities	1,021,749	977,215
Intercompany Payable	0	0
Redeemable Noncontrolling Interest	9,994	10,093
Total stockholders' equity	3,233,680	3,029,558
Liabilities and Equity	13,710,814	13,720,102
Eliminations
Current Assets:
Cash and cash equivalents	0	0
Receivables	0	0
Inventories	0	0
Prepayments and other current assets	0	0
Total current assets	0	0
Property and Equipment, net	0	0
Goodwill	0	0
Investment in and Advances to Subsidiaries	(10,886,049)	(11,405,452)
Other Intangible Assets	0	0
Other Assets	(2,002)	(2,002)
Assets	(10,888,051)	(11,407,454)
Current Liabilities:
Current maturities of long-term borrowings	0	0
Accounts payable	0	0
Accrued expenses and other current liabilities	88	88
Total current liabilities	88	88
Long-Term Borrowings	0	0
Deferred Income Taxes and Other Noncurrent Liabilities	0	0
Intercompany Payable	(5,283,727)	(5,782,491)
Redeemable Noncontrolling Interest	0	0
Total stockholders' equity	(5,604,412)	(5,625,051)
Liabilities and Equity	(10,888,051)	(11,407,454)
Aramark (Parent) \| Reportable Legal Entities
Current Assets:
Cash and cash equivalents	5	5
Receivables	0	0
Inventories	0	0
Prepayments and other current assets	0	0
Total current assets	5	5
Property and Equipment, net	0	0
Goodwill	0	0
Investment in and Advances to Subsidiaries	3,233,675	3,029,553
Other Intangible Assets	0	0
Other Assets	0	0
Assets	3,233,680	3,029,558
Current Liabilities:
Current maturities of long-term borrowings	0	0
Accounts payable	0	0
Accrued expenses and other current liabilities	0	0
Total current liabilities	0	0
Long-Term Borrowings	0	0
Deferred Income Taxes and Other Noncurrent Liabilities	0	0
Intercompany Payable	0	0
Redeemable Noncontrolling Interest	0	0
Total stockholders' equity	3,233,680	3,029,558
Liabilities and Equity	3,233,680	3,029,558
Issuers \| Reportable Legal Entities
Current Assets:
Cash and cash equivalents	31,508	50,716
Receivables	2,362	1,038
Inventories	16,041	15,857
Prepayments and other current assets	14,164	21,411
Total current assets	64,075	89,022
Property and Equipment, net	46,370	28,341
Goodwill	173,104	173,104
Investment in and Advances to Subsidiaries	6,908,790	7,441,605
Other Intangible Assets	29,684	29,684
Other Assets	23,761	100,754
Assets	7,245,784	7,862,510
Current Liabilities:
Current maturities of long-term borrowings	3,654	0
Accounts payable	140,146	128,460
Accrued expenses and other current liabilities	151,055	205,807
Total current liabilities	294,855	334,267
Long-Term Borrowings	6,360,687	6,651,110
Deferred Income Taxes and Other Noncurrent Liabilities	394,677	432,583
Intercompany Payable	0	0
Redeemable Noncontrolling Interest	0	0
Total stockholders' equity	195,565	444,550
Liabilities and Equity	7,245,784	7,862,510
Guarantors \| Reportable Legal Entities
Current Assets:
Cash and cash equivalents	23,754	29,844
Receivables	522,706	443,599
Inventories	261,024	592,259
Prepayments and other current assets	67,606	86,100
Total current assets	875,090	1,151,802
Property and Equipment, net	1,737,050	1,013,523
Goodwill	4,701,882	4,783,547
Investment in and Advances to Subsidiaries	0	90,049
Other Intangible Assets	1,861,457	1,919,795
Other Assets	986,975	1,264,976
Assets	10,162,454	10,223,692
Current Liabilities:
Current maturities of long-term borrowings	28,744	26,564
Accounts payable	435,951	483,606
Accrued expenses and other current liabilities	863,268	926,794
Total current liabilities	1,327,963	1,436,964
Long-Term Borrowings	73,177	82,097
Deferred Income Taxes and Other Noncurrent Liabilities	512,591	466,331
Intercompany Payable	4,552,727	4,827,084
Redeemable Noncontrolling Interest	9,994	10,093
Total stockholders' equity	3,686,002	3,401,123
Liabilities and Equity	10,162,454	10,223,692
Non Guarantors \| Reportable Legal Entities
Current Assets:
Cash and cash equivalents	140,120	134,460
Receivables	1,353,083	1,345,796
Inventories	123,204	116,686
Prepayments and other current assets	75,026	63,654
Total current assets	1,691,433	1,660,596
Property and Equipment, net	359,524	336,230
Goodwill	647,566	653,917
Investment in and Advances to Subsidiaries	743,584	844,245
Other Intangible Assets	196,500	187,365
Other Assets	318,340	329,443
Assets	3,956,947	4,011,796
Current Liabilities:
Current maturities of long-term borrowings	23,941	4,343
Accounts payable	335,688	406,854
Accrued expenses and other current liabilities	328,570	307,643
Total current liabilities	688,199	718,840
Long-Term Borrowings	700,422	479,870
Deferred Income Taxes and Other Noncurrent Liabilities	114,481	78,301
Intercompany Payable	731,000	955,407
Redeemable Noncontrolling Interest	0	0
Total stockholders' equity	1,722,845	1,779,378
Liabilities and Equity	$ 3,956,947	$ 4,011,796

Condensed Consolidating Financial Statements of Aramark and Subsidiaries - Statements of Income And Comprehensive Income (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Mar. 29, 2019	Mar. 30, 2018	Mar. 29, 2019	Mar. 30, 2018
Condensed Financial Statements, Captions [Line Items]
Revenue	$ 3,999,987	$ 3,939,311	$ 8,265,336	$ 7,904,429
Cost of services provided	3,639,959	3,563,009	7,434,404	7,085,239
Costs and Expenses:
Depreciation and amortization	147,908	152,864	298,629	286,713
Selling and general corporate expenses	88,285	88,444	192,415	180,612
Gain on sale of Healthcare Technologies	1,000	0	(156,309)	0
Interest and other financing costs, net	84,178	92,653	167,155	166,786
Expense allocations	0	0	0	0
Total Costs and Expenses	3,961,330	3,896,970	7,936,294	7,719,350
Income (Loss) before Income Tax	38,657	42,341	329,042	185,079
Provision (Benefit) for Income Taxes	9,347	14,625	49,054	(135,077)
Equity in Net Income of Subsidiaries	0	0	0	0
Net income	29,310	27,716	279,988	320,156
Less: Net income (loss) attributable to noncontrolling interest	(43)	147	(49)	303
Net income attributable to Aramark stockholders	29,353	27,569	280,037	319,853
Other comprehensive income, net of tax	(8,655)	49,460	(50,428)	61,065
Comprehensive income attributable to Aramark stockholders	20,698	77,029	229,609	380,918
Eliminations
Condensed Financial Statements, Captions [Line Items]
Revenue	0	0	0	0
Cost of services provided	0	0	0	0
Costs and Expenses:
Depreciation and amortization	0	0	0	0
Selling and general corporate expenses	0	0	0	0
Gain on sale of Healthcare Technologies	0		0
Interest and other financing costs, net	0	0	0	0
Expense allocations	0	0	0	0
Total Costs and Expenses	0	0	0	0
Income (Loss) before Income Tax	0	0	0	0
Provision (Benefit) for Income Taxes	0	0	0	0
Equity in Net Income of Subsidiaries	(29,353)	(27,569)	(280,037)	(319,853)
Net income	(29,353)	(27,569)	(280,037)	(319,853)
Less: Net income (loss) attributable to noncontrolling interest	0	0	0	0
Net income attributable to Aramark stockholders	(29,353)	(27,569)	(280,037)	(319,853)
Other comprehensive income, net of tax	22,964	(67,490)	95,266	(91,881)
Comprehensive income attributable to Aramark stockholders	(6,389)	(95,059)	(184,771)	(411,734)
Aramark (Parent) \| Reportable Legal Entities
Condensed Financial Statements, Captions [Line Items]
Revenue	0	0	0	0
Cost of services provided	0	0	0	0
Costs and Expenses:
Depreciation and amortization	0	0	0	0
Selling and general corporate expenses	0	0	0	0
Gain on sale of Healthcare Technologies	0		0
Interest and other financing costs, net	0	0	0	0
Expense allocations	0	0	0	0
Total Costs and Expenses	0	0	0	0
Income (Loss) before Income Tax	0	0	0	0
Provision (Benefit) for Income Taxes	0	0	0	0
Equity in Net Income of Subsidiaries	29,353	27,569	280,037	319,853
Net income	29,353	27,569	280,037	319,853
Less: Net income (loss) attributable to noncontrolling interest	0	0	0	0
Net income attributable to Aramark stockholders	29,353	27,569	280,037	319,853
Other comprehensive income, net of tax	(8,655)	49,460	(50,428)	61,065
Comprehensive income attributable to Aramark stockholders	20,698	77,029	229,609	380,918
Issuers \| Reportable Legal Entities
Condensed Financial Statements, Captions [Line Items]
Revenue	260,057	252,354	528,579	510,625
Cost of services provided	234,485	220,756	481,094	445,972
Costs and Expenses:
Depreciation and amortization	3,817	5,383	8,289	9,874
Selling and general corporate expenses	35,870	48,458	91,612	102,124
Gain on sale of Healthcare Technologies	0		0
Interest and other financing costs, net	78,353	88,220	156,912	159,395
Expense allocations	85,651	(80,805)	(144,938)	(146,008)
Total Costs and Expenses	438,176	282,012	592,969	571,357
Income (Loss) before Income Tax	(178,119)	(29,658)	(64,390)	(60,732)
Provision (Benefit) for Income Taxes	(35,757)	(7,195)	(27,017)	(27,904)
Equity in Net Income of Subsidiaries	0	0	0	0
Net income	(142,362)	(22,463)	(37,373)	(32,828)
Less: Net income (loss) attributable to noncontrolling interest	0	0	0	0
Net income attributable to Aramark stockholders	(142,362)	(22,463)	(37,373)	(32,828)
Other comprehensive income, net of tax	(17,074)	17,434	(44,425)	22,823
Comprehensive income attributable to Aramark stockholders	(159,436)	(5,029)	(81,798)	(10,005)
Guarantors \| Reportable Legal Entities
Condensed Financial Statements, Captions [Line Items]
Revenue	2,629,407	2,605,150	5,478,334	5,248,416
Cost of services provided	2,375,337	2,306,776	4,839,939	4,626,967
Costs and Expenses:
Depreciation and amortization	118,261	127,270	239,243	233,165
Selling and general corporate expenses	45,374	34,506	86,926	68,204
Gain on sale of Healthcare Technologies	1,000		(156,309)
Interest and other financing costs, net	1,036	470	2,007	537
Expense allocations	(89,505)	76,189	136,296	137,299
Total Costs and Expenses	2,451,503	2,545,211	5,148,102	5,066,172
Income (Loss) before Income Tax	177,904	59,939	330,232	182,244
Provision (Benefit) for Income Taxes	35,298	12,056	60,298	(130,391)
Equity in Net Income of Subsidiaries	0	0	0	0
Net income	142,606	47,883	269,934	312,635
Less: Net income (loss) attributable to noncontrolling interest	(43)	147	(49)	303
Net income attributable to Aramark stockholders	142,649	47,736	269,983	312,332
Other comprehensive income, net of tax	0	2,181	0	2,181
Comprehensive income attributable to Aramark stockholders	142,649	49,917	269,983	314,513
Non Guarantors \| Reportable Legal Entities
Condensed Financial Statements, Captions [Line Items]
Revenue	1,110,523	1,081,807	2,258,423	2,145,388
Cost of services provided	1,030,137	1,035,477	2,113,371	2,012,300
Costs and Expenses:
Depreciation and amortization	25,830	20,211	51,097	43,674
Selling and general corporate expenses	7,041	5,480	13,877	10,284
Gain on sale of Healthcare Technologies	0		0
Interest and other financing costs, net	4,789	3,963	8,236	6,854
Expense allocations	3,854	4,616	8,642	8,709
Total Costs and Expenses	1,071,651	1,069,747	2,195,223	2,081,821
Income (Loss) before Income Tax	38,872	12,060	63,200	63,567
Provision (Benefit) for Income Taxes	9,806	9,764	15,773	23,218
Equity in Net Income of Subsidiaries	0	0	0	0
Net income	29,066	2,296	47,427	40,349
Less: Net income (loss) attributable to noncontrolling interest	0	0	0	0
Net income attributable to Aramark stockholders	29,066	2,296	47,427	40,349
Other comprehensive income, net of tax	(5,890)	47,875	(50,841)	66,877
Comprehensive income attributable to Aramark stockholders	$ 23,176	$ 50,171	$ (3,414)	$ 107,226

Condensed Consolidating Financial Statements of Aramark and Subsidiaries - Cash Flows (Details) - USD ($) $ in Thousands	6 Months Ended
	Mar. 29, 2019	Mar. 30, 2018
Condensed Financial Statements, Captions [Line Items]
Net cash used in operating activities	$ 88,983	$ 21,627
Cash flows from investing activities:
Purchases of property and equipment and other assets	(230,402)	(248,404)
Disposals of property and equipment	7,556	4,988
Proceeds from divestiture	293,711	0
Acquisitions of businesses, net of cash acquired	(31,115)	(2,227,785)
Other investing activities	18,445	(5,059)
Net cash provided by (used in) investing activities	58,195	(2,476,260)
Cash flows from financing activities:
Proceeds from long-term borrowings	100,071	3,091,777
Payments of long-term borrowings	(345,458)	(683,102)
Net change in funding under the Receivables Facility	205,000	95,800
Payments of dividends	(54,220)	(51,547)
Proceeds from issuance of common stock	10,372	10,556
Repurchase of stock	(50,000)	(24,410)
Other financing activities	(29,120)	(40,276)
Change in intercompany, net	0	0
Net cash provided by (used in) financing activities	(163,355)	2,398,798
Effect of foreign exchange rates on cash and cash equivalents	(3,461)	2,571
Decrease in cash and cash equivalents	(19,638)	(53,264)
Cash and cash equivalents, beginning of period	215,025	238,797
Cash and cash equivalents, end of period	195,387	185,533
Eliminations
Condensed Financial Statements, Captions [Line Items]
Net cash used in operating activities	(11,317)	(35,002)
Cash flows from investing activities:
Purchases of property and equipment and other assets	0	0
Disposals of property and equipment	0	0
Proceeds from divestiture	0
Acquisitions of businesses, net of cash acquired	0	0
Other investing activities	0	0
Net cash provided by (used in) investing activities	0	0
Cash flows from financing activities:
Proceeds from long-term borrowings	0	0
Payments of long-term borrowings	0	0
Net change in funding under the Receivables Facility	0	0
Payments of dividends	0	0
Proceeds from issuance of common stock	0	0
Repurchase of stock	0	0
Other financing activities	0	0
Change in intercompany, net	11,317	35,002
Net cash provided by (used in) financing activities	11,317	35,002
Effect of foreign exchange rates on cash and cash equivalents	0	0
Decrease in cash and cash equivalents	0	0
Cash and cash equivalents, beginning of period	0	0
Cash and cash equivalents, end of period	0	0
Aramark (Parent) \| Reportable Legal Entities
Condensed Financial Statements, Captions [Line Items]
Net cash used in operating activities	0	0
Cash flows from investing activities:
Purchases of property and equipment and other assets	0	0
Disposals of property and equipment	0	0
Proceeds from divestiture	0
Acquisitions of businesses, net of cash acquired	0	0
Other investing activities	0	0
Net cash provided by (used in) investing activities	0	0
Cash flows from financing activities:
Proceeds from long-term borrowings	0	0
Payments of long-term borrowings	0	0
Net change in funding under the Receivables Facility	0	0
Payments of dividends	0	0
Proceeds from issuance of common stock	0	0
Repurchase of stock	0	0
Other financing activities	0	0
Change in intercompany, net	0	0
Net cash provided by (used in) financing activities	0	0
Effect of foreign exchange rates on cash and cash equivalents	0	0
Decrease in cash and cash equivalents	0	0
Cash and cash equivalents, beginning of period	5	5
Cash and cash equivalents, end of period	5	5
Issuers \| Reportable Legal Entities
Condensed Financial Statements, Captions [Line Items]
Net cash used in operating activities	(84,943)	(59,339)
Cash flows from investing activities:
Purchases of property and equipment and other assets	(6,680)	(5,675)
Disposals of property and equipment	5,081	2,154
Proceeds from divestiture	0
Acquisitions of businesses, net of cash acquired	0	(2,369,118)
Other investing activities	178	(793)
Net cash provided by (used in) investing activities	(1,421)	(2,373,432)
Cash flows from financing activities:
Proceeds from long-term borrowings	0	2,935,001
Payments of long-term borrowings	(279,557)	(638,721)
Net change in funding under the Receivables Facility	0	0
Payments of dividends	(54,220)	(51,547)
Proceeds from issuance of common stock	10,372	10,556
Repurchase of stock	(50,000)	(24,410)
Other financing activities	(27,533)	(38,741)
Change in intercompany, net	468,094	166,556
Net cash provided by (used in) financing activities	67,156	2,358,694
Effect of foreign exchange rates on cash and cash equivalents	0	0
Decrease in cash and cash equivalents	(19,208)	(74,077)
Cash and cash equivalents, beginning of period	50,716	111,512
Cash and cash equivalents, end of period	31,508	37,435
Guarantors \| Reportable Legal Entities
Condensed Financial Statements, Captions [Line Items]
Net cash used in operating activities	133,213	83,220
Cash flows from investing activities:
Purchases of property and equipment and other assets	(183,367)	(210,344)
Disposals of property and equipment	903	1,305
Proceeds from divestiture	293,711
Acquisitions of businesses, net of cash acquired	(9,443)	222,893
Other investing activities	19,298	(3,597)
Net cash provided by (used in) investing activities	121,102	10,257
Cash flows from financing activities:
Proceeds from long-term borrowings	0	0
Payments of long-term borrowings	(16,800)	(13,926)
Net change in funding under the Receivables Facility	0	0
Payments of dividends	0	0
Proceeds from issuance of common stock	0	0
Repurchase of stock	0	0
Other financing activities	(1,474)	(1,145)
Change in intercompany, net	(242,131)	(83,884)
Net cash provided by (used in) financing activities	(260,405)	(98,955)
Effect of foreign exchange rates on cash and cash equivalents	0	0
Decrease in cash and cash equivalents	(6,090)	(5,478)
Cash and cash equivalents, beginning of period	29,844	37,513
Cash and cash equivalents, end of period	23,754	32,035
Non Guarantors \| Reportable Legal Entities
Condensed Financial Statements, Captions [Line Items]
Net cash used in operating activities	52,030	32,748
Cash flows from investing activities:
Purchases of property and equipment and other assets	(40,355)	(32,385)
Disposals of property and equipment	1,572	1,529
Proceeds from divestiture	0
Acquisitions of businesses, net of cash acquired	(21,672)	(81,560)
Other investing activities	(1,031)	(669)
Net cash provided by (used in) investing activities	(61,486)	(113,085)
Cash flows from financing activities:
Proceeds from long-term borrowings	100,071	156,776
Payments of long-term borrowings	(49,101)	(30,455)
Net change in funding under the Receivables Facility	205,000	95,800
Payments of dividends	0	0
Proceeds from issuance of common stock	0	0
Repurchase of stock	0	0
Other financing activities	(113)	(390)
Change in intercompany, net	(237,280)	(117,674)
Net cash provided by (used in) financing activities	18,577	104,057
Effect of foreign exchange rates on cash and cash equivalents	(3,461)	2,571
Decrease in cash and cash equivalents	5,660	26,291
Cash and cash equivalents, beginning of period	134,460	89,767
Cash and cash equivalents, end of period	$ 140,120	$ 116,058

Revenue Recognition - Performance Obligation Narrative (Details)	Mar. 29, 2019 performance_obligation
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Number of remaining performance obligations	1

Label	Element	Value
Retained Earnings [Member]
Cumulative Effect of New Accounting Principle in Period of Adoption	us-gaap_CumulativeEffectOfNewAccountingPrincipleInPeriodOfAdoption	$ 58,395,000
Parent [Member]
Cumulative Effect of New Accounting Principle in Period of Adoption	us-gaap_CumulativeEffectOfNewAccountingPrincipleInPeriodOfAdoption	$ 58,395,000